{
  "language": "de",
  "schema_version": 1,
  "sections": {
    "closing": [
      {
        "bbox": [
          216.7555,
          642.7044,
          387.0275,
          650.0004
        ],
        "id": "pdf-012-line-101",
        "source_page": 12,
        "text": "Geschehen zu Berlin am 17. November 2011, in",
        "words": [
          {
            "bbox": [
              216.7555,
              642.7044,
              257.3491,
              650.0004
            ],
            "text": "Geschehen"
          },
          {
            "bbox": [
              259.5347,
              642.7044,
              267.8227,
              650.0004
            ],
            "text": "zu"
          },
          {
            "bbox": [
              270.0083,
              642.7044,
              290.4427,
              650.0004
            ],
            "text": "Berlin"
          },
          {
            "bbox": [
              292.6283,
              642.7044,
              303.7475,
              650.0004
            ],
            "text": "am"
          },
          {
            "bbox": [
              305.9323,
              642.7044,
              317.0507,
              650.0004
            ],
            "text": "17."
          },
          {
            "bbox": [
              319.2355,
              642.7044,
              356.4219,
              650.0004
            ],
            "text": "November"
          },
          {
            "bbox": [
              358.6067,
              642.7044,
              378.6195,
              650.0004
            ],
            "text": "2011,"
          },
          {
            "bbox": [
              380.8043,
              642.7044,
              387.0275,
              650.0004
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          208.2555,
          652.2716,
          346.1443,
          659.5676
        ],
        "id": "pdf-012-line-102",
        "source_page": 12,
        "text": "zwei Urschriften in deutscher Sprache.",
        "words": [
          {
            "bbox": [
              208.2555,
              652.2716,
              224.2291,
              659.5676
            ],
            "text": "zwei"
          },
          {
            "bbox": [
              226.4507,
              652.2716,
              265.6003,
              659.5676
            ],
            "text": "Urschriften"
          },
          {
            "bbox": [
              267.8219,
              652.2716,
              274.0451,
              659.5676
            ],
            "text": "in"
          },
          {
            "bbox": [
              276.2667,
              652.2716,
              311.9723,
              659.5676
            ],
            "text": "deutscher"
          },
          {
            "bbox": [
              314.1931,
              652.2716,
              346.1443,
              659.5676
            ],
            "text": "Sprache."
          }
        ]
      }
    ],
    "preamble": [
      {
        "bbox": [
          118.7167,
          201.0615,
          235.61526,
          208.3575
        ],
        "id": "pdf-002-line-008",
        "source_page": 2,
        "text": "Die Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              118.7167,
              201.0615,
              130.41894,
              208.3575
            ],
            "text": "Die"
          },
          {
            "bbox": [
              132.64054,
              201.0615,
              188.49782,
              208.3575
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              190.71894,
              201.0615,
              235.61526,
              208.3575
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          170.34646,
          216.2879,
          183.98502,
          223.5839
        ],
        "id": "pdf-002-line-011",
        "source_page": 2,
        "text": "und",
        "words": [
          {
            "bbox": [
              170.34646,
              216.2879,
              183.98502,
              223.5839
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          121.49582,
          231.51438,
          232.83406,
          238.81038
        ],
        "id": "pdf-002-line-013",
        "source_page": 2,
        "text": "das Fürstentum Liechtenstein –",
        "words": [
          {
            "bbox": [
              121.49582,
              231.51438,
              134.53294,
              238.81038
            ],
            "text": "das"
          },
          {
            "bbox": [
              136.75566,
              231.51438,
              177.02694,
              238.81038
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              179.24798,
              231.51438,
              226.61206,
              238.81038
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              228.83406,
              231.51438,
              232.83406,
              238.81038
            ],
            "text": "–"
          }
        ]
      },
      {
        "bbox": [
          72.28294,
          250.74046,
          290.55094,
          258.03646
        ],
        "id": "pdf-002-line-015",
        "source_page": 2,
        "text": "in der Erkenntnis, dass die gut entwickelten wirtschaftlichen",
        "words": [
          {
            "bbox": [
              72.28294,
              250.74046,
              78.53806,
              258.03646
            ],
            "text": "in"
          },
          {
            "bbox": [
              81.2363,
              250.74046,
              93.00094,
              258.03646
            ],
            "text": "der"
          },
          {
            "bbox": [
              95.69806,
              250.74046,
              135.83726,
              258.03646
            ],
            "text": "Erkenntnis,"
          },
          {
            "bbox": [
              138.53486,
              250.74046,
              155.66718,
              258.03646
            ],
            "text": "dass"
          },
          {
            "bbox": [
              158.36606,
              250.74046,
              169.2431,
              258.03646
            ],
            "text": "die"
          },
          {
            "bbox": [
              171.94102,
              250.74046,
              183.56358,
              258.03646
            ],
            "text": "gut"
          },
          {
            "bbox": [
              186.26206,
              250.74046,
              231.35822,
              258.03646
            ],
            "text": "entwickelten"
          },
          {
            "bbox": [
              234.05646,
              250.74046,
              290.55094,
              258.03646
            ],
            "text": "wirtschaftlichen"
          }
        ]
      },
      {
        "bbox": [
          63.77958,
          260.30734,
          290.5507,
          267.60334
        ],
        "id": "pdf-002-line-017",
        "source_page": 2,
        "text": "Beziehungen zwischen den beiden Vertragsstaaten weitergehen-",
        "words": [
          {
            "bbox": [
              63.77958,
              260.30734,
              109.58454,
              267.60334
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              111.5335,
              260.30734,
              144.34214,
              267.60334
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              146.29118,
              260.30734,
              159.6751,
              267.60334
            ],
            "text": "den"
          },
          {
            "bbox": [
              161.62414,
              260.30734,
              185.66878,
              267.60334
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              187.61782,
              260.30734,
              242.60318,
              267.60334
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              244.55222,
              260.30734,
              290.5507,
              267.60334
            ],
            "text": "weitergehen-"
          }
        ]
      },
      {
        "bbox": [
          63.78014,
          269.87422,
          174.45542,
          277.17022
        ],
        "id": "pdf-002-line-018",
        "source_page": 2,
        "text": "de Zusammenarbeit verlangen,",
        "words": [
          {
            "bbox": [
              63.78014,
              269.87422,
              72.81838,
              277.17022
            ],
            "text": "de"
          },
          {
            "bbox": [
              75.03998,
              269.87422,
              135.2007,
              277.17022
            ],
            "text": "Zusammenarbeit"
          },
          {
            "bbox": [
              137.42294,
              269.87422,
              174.45542,
              277.17022
            ],
            "text": "verlangen,"
          }
        ]
      },
      {
        "bbox": [
          72.28398,
          289.10038,
          290.5515,
          296.39638
        ],
        "id": "pdf-002-line-022",
        "source_page": 2,
        "text": "in Anbetracht des Wunsches der Vertragsstaaten, ihre Bezie-",
        "words": [
          {
            "bbox": [
              72.28398,
              289.10038,
              78.50734,
              296.39638
            ],
            "text": "in"
          },
          {
            "bbox": [
              80.96446,
              289.10038,
              120.17774,
              296.39638
            ],
            "text": "Anbetracht"
          },
          {
            "bbox": [
              122.6351,
              289.10038,
              135.67222,
              296.39638
            ],
            "text": "des"
          },
          {
            "bbox": [
              138.12998,
              289.10038,
              175.32326,
              296.39638
            ],
            "text": "Wunsches"
          },
          {
            "bbox": [
              177.78102,
              289.10038,
              189.48214,
              296.39638
            ],
            "text": "der"
          },
          {
            "bbox": [
              191.93798,
              289.10038,
              249.8551,
              296.39638
            ],
            "text": "Vertragsstaaten,"
          },
          {
            "bbox": [
              252.31158,
              289.10038,
              265.3479,
              296.39638
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              267.80454,
              289.10038,
              290.5515,
              296.39638
            ],
            "text": "Bezie-"
          }
        ]
      },
      {
        "bbox": [
          63.77974,
          298.66734,
          290.55158,
          305.96334
        ],
        "id": "pdf-002-line-023",
        "source_page": 2,
        "text": "hung weiter zu entwickeln, indem sie zu beiderseitigem Nutzen",
        "words": [
          {
            "bbox": [
              63.77974,
              298.66734,
              81.71358,
              305.96334
            ],
            "text": "hung"
          },
          {
            "bbox": [
              84.28606,
              298.66734,
              105.79958,
              305.96334
            ],
            "text": "weiter"
          },
          {
            "bbox": [
              108.37038,
              298.66734,
              116.65814,
              305.96334
            ],
            "text": "zu"
          },
          {
            "bbox": [
              119.23014,
              298.66734,
              159.48342,
              305.96334
            ],
            "text": "entwickeln,"
          },
          {
            "bbox": [
              162.05486,
              298.66734,
              184.1387,
              305.96334
            ],
            "text": "indem"
          },
          {
            "bbox": [
              186.70974,
              298.66734,
              196.78118,
              305.96334
            ],
            "text": "sie"
          },
          {
            "bbox": [
              199.35278,
              298.66734,
              207.64054,
              305.96334
            ],
            "text": "zu"
          },
          {
            "bbox": [
              210.21254,
              298.66734,
              262.80022,
              305.96334
            ],
            "text": "beiderseitigem"
          },
          {
            "bbox": [
              265.37126,
              298.66734,
              290.55158,
              305.96334
            ],
            "text": "Nutzen"
          }
        ]
      },
      {
        "bbox": [
          63.77966,
          308.23422,
          235.57782,
          315.53022
        ],
        "id": "pdf-002-line-025",
        "source_page": 2,
        "text": "im Bereich der Besteuerung zusammenarbeiten,",
        "words": [
          {
            "bbox": [
              63.77966,
              308.23422,
              72.37902,
              315.53022
            ],
            "text": "im"
          },
          {
            "bbox": [
              74.60006,
              308.23422,
              101.70414,
              315.53022
            ],
            "text": "Bereich"
          },
          {
            "bbox": [
              103.92614,
              308.23422,
              115.62726,
              315.53022
            ],
            "text": "der"
          },
          {
            "bbox": [
              117.84806,
              308.23422,
              163.22902,
              315.53022
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              165.4515,
              308.23422,
              235.57782,
              315.53022
            ],
            "text": "zusammenarbeiten,"
          }
        ]
      },
      {
        "bbox": [
          72.28318,
          327.4603,
          290.55102,
          334.7563
        ],
        "id": "pdf-002-line-028",
        "source_page": 2,
        "text": "vor dem Hintergrund des am 2. September 2009 geschlosse-",
        "words": [
          {
            "bbox": [
              72.28318,
              327.4603,
              83.53894,
              334.7563
            ],
            "text": "vor"
          },
          {
            "bbox": [
              85.73166,
              327.4603,
              101.59278,
              334.7563
            ],
            "text": "dem"
          },
          {
            "bbox": [
              103.78574,
              327.4603,
              145.91062,
              334.7563
            ],
            "text": "Hintergrund"
          },
          {
            "bbox": [
              148.10342,
              327.4603,
              161.14054,
              334.7563
            ],
            "text": "des"
          },
          {
            "bbox": [
              163.3351,
              327.4603,
              174.45398,
              334.7563
            ],
            "text": "am"
          },
          {
            "bbox": [
              176.64686,
              327.4603,
              183.31814,
              334.7563
            ],
            "text": "2."
          },
          {
            "bbox": [
              185.51142,
              327.4603,
              224.97238,
              334.7563
            ],
            "text": "September"
          },
          {
            "bbox": [
              227.16502,
              327.4603,
              244.95486,
              334.7563
            ],
            "text": "2009"
          },
          {
            "bbox": [
              247.1487,
              327.4603,
              290.55102,
              334.7563
            ],
            "text": "geschlosse-"
          }
        ]
      },
      {
        "bbox": [
          63.77886,
          337.02718,
          290.55182,
          344.32318
        ],
        "id": "pdf-002-line-030",
        "source_page": 2,
        "text": "nen Abkommens zwischen der Regierung der Bundesrepublik",
        "words": [
          {
            "bbox": [
              63.77886,
              337.02718,
              77.11998,
              344.32318
            ],
            "text": "nen"
          },
          {
            "bbox": [
              79.8619,
              337.02718,
              125.42238,
              344.32318
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              128.1651,
              337.02718,
              161.85622,
              344.32318
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              164.59814,
              337.02718,
              176.45014,
              344.32318
            ],
            "text": "der"
          },
          {
            "bbox": [
              179.19094,
              337.02718,
              216.37878,
              344.32318
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              219.12118,
              337.02718,
              230.97318,
              344.32318
            ],
            "text": "der"
          },
          {
            "bbox": [
              233.71398,
              337.02718,
              290.55182,
              344.32318
            ],
            "text": "Bundesrepublik"
          }
        ]
      },
      {
        "bbox": [
          63.77894,
          346.59414,
          290.55078,
          353.89014
        ],
        "id": "pdf-002-line-032",
        "source_page": 2,
        "text": "Deutschland und der Regierung des Fürstentums Liechtenstein",
        "words": [
          {
            "bbox": [
              63.77894,
              346.59414,
              108.67518,
              353.89014
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              111.22118,
              346.59414,
              124.85974,
              353.89014
            ],
            "text": "und"
          },
          {
            "bbox": [
              127.40574,
              346.59414,
              139.10678,
              353.89014
            ],
            "text": "der"
          },
          {
            "bbox": [
              141.6527,
              346.59414,
              178.23678,
              353.89014
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              180.78438,
              346.59414,
              193.8215,
              353.89014
            ],
            "text": "des"
          },
          {
            "bbox": [
              196.36934,
              346.59414,
              240.63894,
              353.89014
            ],
            "text": "Fürstentums"
          },
          {
            "bbox": [
              243.18678,
              346.59414,
              290.55078,
              353.89014
            ],
            "text": "Liechtenstein"
          }
        ]
      },
      {
        "bbox": [
          63.77862,
          356.16102,
          241.14134,
          363.45702
        ],
        "id": "pdf-002-line-034",
        "source_page": 2,
        "text": "über den Informationsaustausch in Steuersachen,",
        "words": [
          {
            "bbox": [
              63.77862,
              356.16102,
              79.92702,
              363.45702
            ],
            "text": "über"
          },
          {
            "bbox": [
              82.14782,
              356.16102,
              95.63294,
              363.45702
            ],
            "text": "den"
          },
          {
            "bbox": [
              97.85494,
              356.16102,
              179.19142,
              363.45702
            ],
            "text": "Informationsaustausch"
          },
          {
            "bbox": [
              181.41342,
              356.16102,
              187.63686,
              363.45702
            ],
            "text": "in"
          },
          {
            "bbox": [
              189.85886,
              356.16102,
              241.14134,
              363.45702
            ],
            "text": "Steuersachen,"
          }
        ]
      },
      {
        "bbox": [
          72.28222,
          375.3871,
          290.55094,
          382.6831
        ],
        "id": "pdf-002-line-036",
        "source_page": 2,
        "text": "in Anbetracht des Wunsches der Vertragsstaaten, ein Abkom-",
        "words": [
          {
            "bbox": [
              72.28222,
              375.3871,
              78.50478,
              382.6831
            ],
            "text": "in"
          },
          {
            "bbox": [
              80.50366,
              375.3871,
              119.71014,
              382.6831
            ],
            "text": "Anbetracht"
          },
          {
            "bbox": [
              121.70934,
              375.3871,
              134.74494,
              382.6831
            ],
            "text": "des"
          },
          {
            "bbox": [
              136.74454,
              375.3871,
              173.9327,
              382.6831
            ],
            "text": "Wunsches"
          },
          {
            "bbox": [
              175.9323,
              375.3871,
              187.6319,
              382.6831
            ],
            "text": "der"
          },
          {
            "bbox": [
              189.62974,
              375.3871,
              247.53606,
              382.6831
            ],
            "text": "Vertragsstaaten,"
          },
          {
            "bbox": [
              249.53438,
              375.3871,
              260.05118,
              382.6831
            ],
            "text": "ein"
          },
          {
            "bbox": [
              262.05006,
              375.3871,
              290.55094,
              382.6831
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          63.77838,
          384.95398,
          290.54886,
          392.24998
        ],
        "id": "pdf-002-line-038",
        "source_page": 2,
        "text": "men zur Vermeidung der Doppelbesteuerung und der Steuerver-",
        "words": [
          {
            "bbox": [
              63.77838,
              384.95398,
              79.2955,
              392.24998
            ],
            "text": "men"
          },
          {
            "bbox": [
              81.2711,
              384.95398,
              92.17414,
              392.24998
            ],
            "text": "zur"
          },
          {
            "bbox": [
              94.14862,
              384.95398,
              136.5595,
              392.24998
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              138.53566,
              384.95398,
              150.18878,
              392.24998
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.16326,
              384.95398,
              222.2011,
              392.24998
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              224.17726,
              384.95398,
              237.76766,
              392.24998
            ],
            "text": "und"
          },
          {
            "bbox": [
              239.7423,
              384.95398,
              251.39542,
              392.24998
            ],
            "text": "der"
          },
          {
            "bbox": [
              253.3699,
              384.95398,
              290.54886,
              392.24998
            ],
            "text": "Steuerver-"
          }
        ]
      },
      {
        "bbox": [
          63.7783,
          394.52102,
          290.55166,
          401.81702
        ],
        "id": "pdf-002-line-039",
        "source_page": 2,
        "text": "kürzung auf dem Gebiet der Steuern vom Einkommen und vom",
        "words": [
          {
            "bbox": [
              63.7783,
              394.52102,
              92.36438,
              401.81702
            ],
            "text": "kürzung"
          },
          {
            "bbox": [
              94.75174,
              394.52102,
              105.8619,
              401.81702
            ],
            "text": "auf"
          },
          {
            "bbox": [
              108.2487,
              394.52102,
              124.10982,
              401.81702
            ],
            "text": "dem"
          },
          {
            "bbox": [
              126.49574,
              394.52102,
              150.1935,
              401.81702
            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
              152.58062,
              394.52102,
              164.28174,
              401.81702
            ],
            "text": "der"
          },
          {
            "bbox": [
              166.66742,
              394.52102,
              194.3947,
              401.81702
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              196.78158,
              394.52102,
              212.19734,
              401.81702
            ],
            "text": "vom"
          },
          {
            "bbox": [
              214.58326,
              394.52102,
              256.7247,
              401.81702
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              259.11158,
              394.52102,
              272.75014,
              401.81702
            ],
            "text": "und"
          },
          {
            "bbox": [
              275.1359,
              394.52102,
              290.55166,
              401.81702
            ],
            "text": "vom"
          }
        ]
      },
      {
        "bbox": [
          63.77798,
          404.0879,
          159.5787,
          411.3839
        ],
        "id": "pdf-002-line-041",
        "source_page": 2,
        "text": "Vermögen abzuschließen –",
        "words": [
          {
            "bbox": [
              63.77798,
              404.0879,
              100.03246,
              411.3839
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              102.25446,
              404.0879,
              153.3567,
              411.3839
            ],
            "text": "abzuschließen"
          },
          {
            "bbox": [
              155.5787,
              404.0879,
              159.5787,
              411.3839
            ],
            "text": "–"
          }
        ]
      },
      {
        "bbox": [
          72.28166,
          423.31398,
          190.55454,
          430.60998
        ],
        "id": "pdf-002-line-044",
        "source_page": 2,
        "text": "sind wie folgt übereingekommen:",
        "words": [
          {
            "bbox": [
              72.28166,
              423.31398,
              87.2483,
              430.60998
            ],
            "text": "sind"
          },
          {
            "bbox": [
              89.46926,
              423.31398,
              101.6031,
              430.60998
            ],
            "text": "wie"
          },
          {
            "bbox": [
              103.8247,
              423.31398,
              119.67078,
              430.60998
            ],
            "text": "folgt"
          },
          {
            "bbox": [
              121.89302,
              423.31398,
              190.55454,
              430.60998
            ],
            "text": "übereingekommen:"
          }
        ]
      }
    ],
    "protocol": [
      {
        "bbox": [
          72.2831,
          199.6234,
          290.55238,
          206.9194
        ],
        "id": "pdf-013-line-009",
        "source_page": 13,
        "text": "Anlässlich der Unterzeichnung des Abkommens zwischen den",
        "words": [
          {
            "bbox": [
              72.2831,
              199.6234,
              107.89014,
              206.9194
            ],
            "text": "Anlässlich"
          },
          {
            "bbox": [
              109.8467,
              199.6234,
              121.46166,
              206.9194
            ],
            "text": "der"
          },
          {
            "bbox": [
              123.4171,
              199.6234,
              178.90054,
              206.9194
            ],
            "text": "Unterzeichnung"
          },
          {
            "bbox": [
              180.85766,
              199.6234,
              193.80862,
              206.9194
            ],
            "text": "des"
          },
          {
            "bbox": [
              195.7659,
              199.6234,
              240.3783,
              206.9194
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              242.33558,
              199.6234,
              275.19678,
              206.9194
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              277.15342,
              199.6234,
              290.55238,
              206.9194
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          63.78006,
          209.19028,
          290.55358,
          216.48628
        ],
        "id": "pdf-013-line-011",
        "source_page": 13,
        "text": "beiden Staaten zur Vermeidung der Doppelbesteuerung und der",
        "words": [
          {
            "bbox": [
              63.78006,
              209.19028,
              88.07766,
              216.48628
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              90.07838,
              209.19028,
              117.5107,
              216.48628
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              119.51142,
              209.19028,
              130.46246,
              216.48628
            ],
            "text": "zur"
          },
          {
            "bbox": [
              132.46198,
              209.19028,
              175.08918,
              216.48628
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              177.09038,
              209.19028,
              188.7915,
              216.48628
            ],
            "text": "der"
          },
          {
            "bbox": [
              190.79102,
              209.19028,
              261.21318,
              216.48628
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              263.21438,
              209.19028,
              276.85294,
              216.48628
            ],
            "text": "und"
          },
          {
            "bbox": [
              278.85254,
              209.19028,
              290.55358,
              216.48628
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.77998,
          218.75732,
          290.55198,
          226.05332
        ],
        "id": "pdf-013-line-013",
        "source_page": 13,
        "text": "Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen",
        "words": [
          {
            "bbox": [
              63.77998,
              218.75732,
              126.64918,
              226.05332
            ],
            "text": "Steuerverkürzung"
          },
          {
            "bbox": [
              128.97118,
              218.75732,
              140.08134,
              226.05332
            ],
            "text": "auf"
          },
          {
            "bbox": [
              142.40278,
              218.75732,
              158.2639,
              226.05332
            ],
            "text": "dem"
          },
          {
            "bbox": [
              160.58446,
              218.75732,
              184.28222,
              226.05332
            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
              186.60398,
              218.75732,
              198.3051,
              226.05332
            ],
            "text": "der"
          },
          {
            "bbox": [
              200.62542,
              218.75732,
              228.3527,
              226.05332
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              230.67422,
              218.75732,
              246.08998,
              226.05332
            ],
            "text": "vom"
          },
          {
            "bbox": [
              248.41054,
              218.75732,
              290.55198,
              226.05332
            ],
            "text": "Einkommen"
          }
        ]
      },
      {
        "bbox": [
          63.78006,
          228.3242,
          290.55142,
          235.6202
        ],
        "id": "pdf-013-line-015",
        "source_page": 13,
        "text": "und vom Vermögen am 17. November 2011 in Berlin haben bei-",
        "words": [
          {
            "bbox": [
              63.78006,
              228.3242,
              77.41862,
              235.6202
            ],
            "text": "und"
          },
          {
            "bbox": [
              79.56214,
              228.3242,
              94.9779,
              235.6202
            ],
            "text": "vom"
          },
          {
            "bbox": [
              97.1215,
              228.3242,
              133.37598,
              235.6202
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              135.52054,
              228.3242,
              146.63942,
              235.6202
            ],
            "text": "am"
          },
          {
            "bbox": [
              148.78302,
              228.3242,
              159.90158,
              235.6202
            ],
            "text": "17."
          },
          {
            "bbox": [
              162.04558,
              228.3242,
              199.2311,
              235.6202
            ],
            "text": "November"
          },
          {
            "bbox": [
              201.37446,
              228.3242,
              219.1643,
              235.6202
            ],
            "text": "2011"
          },
          {
            "bbox": [
              221.30886,
              228.3242,
              227.5323,
              235.6202
            ],
            "text": "in"
          },
          {
            "bbox": [
              229.67686,
              228.3242,
              250.11118,
              235.6202
            ],
            "text": "Berlin"
          },
          {
            "bbox": [
              252.25574,
              228.3242,
              274.48294,
              235.6202
            ],
            "text": "haben"
          },
          {
            "bbox": [
              276.6275,
              228.3242,
              290.55142,
              235.6202
            ],
            "text": "bei-"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          237.89108,
          290.55134,
          245.18708
        ],
        "id": "pdf-013-line-017",
        "source_page": 13,
        "text": "de Staaten die nachstehenden Bestimmungen vereinbart, die",
        "words": [
          {
            "bbox": [
              63.7795,
              237.89108,
              72.90662,
              245.18708
            ],
            "text": "de"
          },
          {
            "bbox": [
              75.92822,
              237.89108,
              103.89446,
              245.18708
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              106.91638,
              237.89108,
              117.90782,
              245.18708
            ],
            "text": "die"
          },
          {
            "bbox": [
              120.92942,
              237.89108,
              176.8727,
              245.18708
            ],
            "text": "nachstehenden"
          },
          {
            "bbox": [
              179.89454,
              237.89108,
              234.81526,
              245.18708
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              237.8371,
              237.89108,
              276.53862,
              245.18708
            ],
            "text": "vereinbart,"
          },
          {
            "bbox": [
              279.5599,
              237.89108,
              290.55134,
              245.18708
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.77982,
          247.45812,
          185.67598,
          254.75412
        ],
        "id": "pdf-013-line-019",
        "source_page": 13,
        "text": "Bestandteil des Abkommens sind:",
        "words": [
          {
            "bbox": [
              63.77982,
              247.45812,
              103.82526,
              254.75412
            ],
            "text": "Bestandteil"
          },
          {
            "bbox": [
              106.04734,
              247.45812,
              119.08446,
              254.75412
            ],
            "text": "des"
          },
          {
            "bbox": [
              121.30718,
              247.45812,
              166.2643,
              254.75412
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              168.48702,
              247.45812,
              185.67598,
              254.75412
            ],
            "text": "sind:"
          }
        ]
      },
      {
        "bbox": [
          63.7799,
          261.3106,
          272.44854,
          268.4786
        ],
        "id": "pdf-013-line-021",
        "source_page": 13,
        "text": "1. Zu Artikel 2 (Unter das Abkommen fallende Steuern)",
        "words": [
          {
            "bbox": [
              63.7799,
              261.3106,
              70.45118,
              268.4786
            ],
            "text": "1."
          },
          {
            "bbox": [
              74.89718,
              261.3106,
              84.70366,
              268.4786
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              86.92462,
              261.3106,
              111.54902,
              268.4786
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              113.77022,
              261.3106,
              118.21822,
              268.4786
            ],
            "text": "2"
          },
          {
            "bbox": [
              120.44022,
              261.3106,
              143.95454,
              268.4786
            ],
            "text": "(Unter"
          },
          {
            "bbox": [
              146.17654,
              261.3106,
              159.95102,
              268.4786
            ],
            "text": "das"
          },
          {
            "bbox": [
              162.17262,
              261.3106,
              205.73478,
              268.4786
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              207.95574,
              261.3106,
              238.14726,
              268.4786
            ],
            "text": "fallende"
          },
          {
            "bbox": [
              240.36974,
              261.3106,
              272.44854,
              268.4786
            ],
            "text": "Steuern)"
          }
        ]
      },
      {
        "bbox": [
          72.28358,
          275.16308,
          290.55334,
          282.45908
        ],
        "id": "pdf-013-line-024",
        "source_page": 13,
        "text": "Unterliegt eine in einem der Vertragsstaaten ansässige Person",
        "words": [
          {
            "bbox": [
              72.28358,
              275.16308,
              106.69046,
              282.45908
            ],
            "text": "Unterliegt"
          },
          {
            "bbox": [
              108.6735,
              275.16308,
              123.43638,
              282.45908
            ],
            "text": "eine"
          },
          {
            "bbox": [
              125.41878,
              275.16308,
              131.62526,
              282.45908
            ],
            "text": "in"
          },
          {
            "bbox": [
              133.60806,
              275.16308,
              155.17694,
              282.45908
            ],
            "text": "einem"
          },
          {
            "bbox": [
              157.15878,
              275.16308,
              168.82606,
              282.45908
            ],
            "text": "der"
          },
          {
            "bbox": [
              170.80766,
              275.16308,
              226.26502,
              282.45908
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              228.24782,
              275.16308,
              263.81294,
              282.45908
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              265.79534,
              275.16308,
              290.55334,
              282.45908
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          63.77958,
          284.72996,
          290.55222,
          292.02596
        ],
        "id": "pdf-013-line-025",
        "source_page": 13,
        "text": "im Fürstentum Liechtenstein in Übereinstimmung mit diesem",
        "words": [
          {
            "bbox": [
              63.77958,
              284.72996,
              72.4679,
              292.02596
            ],
            "text": "im"
          },
          {
            "bbox": [
              75.81342,
              284.72996,
              116.88542,
              292.02596
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              120.23094,
              284.72996,
              168.66246,
              292.02596
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              172.00894,
              284.72996,
              178.32126,
              292.02596
            ],
            "text": "in"
          },
          {
            "bbox": [
              181.66774,
              284.72996,
              246.18654,
              292.02596
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              249.53366,
              284.72996,
              260.82918,
              292.02596
            ],
            "text": "mit"
          },
          {
            "bbox": [
              264.17598,
              284.72996,
              290.55222,
              292.02596
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          63.77998,
          294.29684,
          290.5519,
          301.59284
        ],
        "id": "pdf-013-line-027",
        "source_page": 13,
        "text": "Abkommen mit ihrem Vermögen oder Teilen hiervon der Ver -",
        "words": [
          {
            "bbox": [
              63.77998,
              294.29684,
              105.36038,
              301.59284
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              108.58878,
              294.29684,
              119.8843,
              301.59284
            ],
            "text": "mit"
          },
          {
            "bbox": [
              123.11294,
              294.29684,
              143.32782,
              301.59284
            ],
            "text": "ihrem"
          },
          {
            "bbox": [
              146.55518,
              294.29684,
              183.43278,
              301.59284
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              186.6611,
              294.29684,
              203.22094,
              301.59284
            ],
            "text": "oder"
          },
          {
            "bbox": [
              206.44822,
              294.29684,
              227.3039,
              301.59284
            ],
            "text": "Teilen"
          },
          {
            "bbox": [
              230.53222,
              294.29684,
              257.33238,
              301.59284
            ],
            "text": "hiervon"
          },
          {
            "bbox": [
              260.56078,
              294.29684,
              272.43982,
              301.59284
            ],
            "text": "der"
          },
          {
            "bbox": [
              275.6671,
              294.29684,
              287.35278,
              301.59284
            ],
            "text": "Ver"
          },
          {
            "bbox": [
              287.4399,
              294.29684,
              290.5519,
              301.59284
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.78006,
          303.86388,
          290.55166,
          311.15988
        ],
        "id": "pdf-013-line-029",
        "source_page": 13,
        "text": "mögenssteuer, so ist die dadurch erfolgende Besteuerung des",
        "words": [
          {
            "bbox": [
              63.78006,
              303.86388,
              116.89118,
              311.15988
            ],
            "text": "mögenssteuer,"
          },
          {
            "bbox": [
              119.59062,
              303.86388,
              128.21622,
              311.15988
            ],
            "text": "so"
          },
          {
            "bbox": [
              130.91686,
              303.86388,
              139.2795,
              311.15988
            ],
            "text": "ist"
          },
          {
            "bbox": [
              141.97982,
              303.86388,
              152.8607,
              311.15988
            ],
            "text": "die"
          },
          {
            "bbox": [
              155.56038,
              303.86388,
              185.24902,
              311.15988
            ],
            "text": "dadurch"
          },
          {
            "bbox": [
              187.94902,
              303.86388,
              226.33046,
              311.15988
            ],
            "text": "erfolgende"
          },
          {
            "bbox": [
              229.03014,
              303.86388,
              274.74686,
              311.15988
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              277.44742,
              303.86388,
              290.55166,
              311.15988
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.77974,
          313.43076,
          290.55166,
          320.72676
        ],
        "id": "pdf-013-line-031",
        "source_page": 13,
        "text": "Sollertrags dieses Vermögens als Besteuerung des aus diesem",
        "words": [
          {
            "bbox": [
              63.77974,
              313.43076,
              101.97678,
              320.72676
            ],
            "text": "Sollertrags"
          },
          {
            "bbox": [
              104.55566,
              313.43076,
              127.66302,
              320.72676
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              130.2419,
              313.43076,
              170.49566,
              320.72676
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              173.07454,
              313.43076,
              183.14486,
              320.72676
            ],
            "text": "als"
          },
          {
            "bbox": [
              185.72374,
              313.43076,
              231.1047,
              320.72676
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              233.68334,
              313.43076,
              246.72046,
              320.72676
            ],
            "text": "des"
          },
          {
            "bbox": [
              249.29934,
              313.43076,
              262.0415,
              320.72676
            ],
            "text": "aus"
          },
          {
            "bbox": [
              264.62038,
              313.43076,
              290.55166,
              320.72676
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          63.77902,
          322.99764,
          283.39174,
          330.29364
        ],
        "id": "pdf-013-line-033",
        "source_page": 13,
        "text": "oder mit diesem Vermögen erzielten Einkommens anzusehen.",
        "words": [
          {
            "bbox": [
              63.77902,
              322.99764,
              80.0719,
              330.29364
            ],
            "text": "oder"
          },
          {
            "bbox": [
              82.2927,
              322.99764,
              93.41038,
              330.29364
            ],
            "text": "mit"
          },
          {
            "bbox": [
              95.63262,
              322.99764,
              121.56398,
              330.29364
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              123.78502,
              322.99764,
              160.0395,
              330.29364
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              162.2615,
              322.99764,
              192.06878,
              330.29364
            ],
            "text": "erzielten"
          },
          {
            "bbox": [
              194.29078,
              322.99764,
              240.4315,
              330.29364
            ],
            "text": "Einkommens"
          },
          {
            "bbox": [
              242.65422,
              322.99764,
              283.39174,
              330.29364
            ],
            "text": "anzusehen."
          }
        ]
      },
      {
        "bbox": [
          63.77878,
          336.8502,
          228.46702,
          344.0182
        ],
        "id": "pdf-013-line-036",
        "source_page": 13,
        "text": "2. Zu Artikel 4 Absatz 1 (Ansässige Person)",
        "words": [
          {
            "bbox": [
              63.77878,
              336.8502,
              70.45006,
              344.0182
            ],
            "text": "2."
          },
          {
            "bbox": [
              74.89606,
              336.8502,
              84.70254,
              344.0182
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              86.9235,
              336.8502,
              111.5479,
              344.0182
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              113.7691,
              336.8502,
              118.2171,
              344.0182
            ],
            "text": "4"
          },
          {
            "bbox": [
              120.4391,
              336.8502,
              146.65734,
              344.0182
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              148.87846,
              336.8502,
              153.32646,
              344.0182
            ],
            "text": "1"
          },
          {
            "bbox": [
              155.54846,
              336.8502,
              197.15398,
              344.0182
            ],
            "text": "(Ansässige"
          },
          {
            "bbox": [
              199.37646,
              336.8502,
              228.46702,
              344.0182
            ],
            "text": "Person)"
          }
        ]
      },
      {
        "bbox": [
          63.77846,
          350.70268,
          290.55038,
          357.99868
        ],
        "id": "pdf-013-line-038",
        "source_page": 13,
        "text": "a) Ein deutscher Investmentfonds und eine deutsche Invest-",
        "words": [
          {
            "bbox": [
              63.77846,
              350.70268,
              70.14534,
              357.99868
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.5343,
              350.70268,
              87.8223,
              357.99868
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              90.81638,
              350.70268,
              127.23318,
              357.99868
            ],
            "text": "deutscher"
          },
          {
            "bbox": [
              130.22614,
              350.70268,
              191.03598,
              357.99868
            ],
            "text": "Investmentfonds"
          },
          {
            "bbox": [
              194.03086,
              350.70268,
              207.84718,
              357.99868
            ],
            "text": "und"
          },
          {
            "bbox": [
              210.84014,
              350.70268,
              225.92054,
              357.99868
            ],
            "text": "eine"
          },
          {
            "bbox": [
              228.9143,
              350.70268,
              262.5791,
              357.99868
            ],
            "text": "deutsche"
          },
          {
            "bbox": [
              265.57278,
              350.70268,
              290.55038,
              357.99868
            ],
            "text": "Invest-"
          }
        ]
      },
      {
        "bbox": [
          76.53446,
          360.26972,
          290.54998,
          367.56572
        ],
        "id": "pdf-013-line-040",
        "source_page": 13,
        "text": "mentaktiengesellschaft, auf die die Vorschriften des Invest-",
        "words": [
          {
            "bbox": [
              76.53446,
              360.26972,
              161.32862,
              367.56572
            ],
            "text": "mentaktiengesellschaft,"
          },
          {
            "bbox": [
              164.0103,
              360.26972,
              175.15214,
              367.56572
            ],
            "text": "auf"
          },
          {
            "bbox": [
              177.8343,
              360.26972,
              188.6795,
              367.56572
            ],
            "text": "die"
          },
          {
            "bbox": [
              191.36142,
              360.26972,
              202.20662,
              367.56572
            ],
            "text": "die"
          },
          {
            "bbox": [
              204.88854,
              360.26972,
              247.57678,
              367.56572
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              250.2591,
              360.26972,
              263.32782,
              367.56572
            ],
            "text": "des"
          },
          {
            "bbox": [
              266.01086,
              360.26972,
              290.54998,
              367.56572
            ],
            "text": "Invest-"
          }
        ]
      },
      {
        "bbox": [
          76.53462,
          369.8366,
          290.549916,
          377.1326
        ],
        "id": "pdf-013-line-042",
        "source_page": 13,
        "text": "mentgesetzes anzuwenden sind, gelten als in der Bundes -",
        "words": [
          {
            "bbox": [
              76.53462,
              369.8366,
              126.9475,
              377.1326
            ],
            "text": "mentgesetzes"
          },
          {
            "bbox": [
              129.67262,
              369.8366,
              175.5131,
              377.1326
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              178.2375,
              369.8366,
              195.65798,
              377.1326
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              198.38174,
              369.8366,
              220.49822,
              377.1326
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              223.22262,
              369.8366,
              233.40878,
              377.1326
            ],
            "text": "als"
          },
          {
            "bbox": [
              236.1339,
              369.8366,
              242.41518,
              377.1326
            ],
            "text": "in"
          },
          {
            "bbox": [
              245.13958,
              369.8366,
              256.95654,
              377.1326
            ],
            "text": "der"
          },
          {
            "bbox": [
              259.67982,
              369.8366,
              287.37966,
              377.1326
            ],
            "text": "Bundes"
          },
          {
            "bbox": [
              287.437916,
              369.8366,
              290.549916,
              377.1326
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.534076,
          379.40356,
          187.947676,
          386.69956
        ],
        "id": "pdf-013-line-044",
        "source_page": 13,
        "text": "republik Deutschland ansässig.",
        "words": [
          {
            "bbox": [
              76.534076,
              379.40356,
              104.981036,
              386.69956
            ],
            "text": "republik"
          },
          {
            "bbox": [
              107.202156,
              379.40356,
              152.098476,
              386.69956
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              154.319436,
              379.40356,
              187.947676,
              386.69956
            ],
            "text": "ansässig."
          }
        ]
      },
      {
        "bbox": [
          63.778076,
          393.25604,
          290.549276,
          400.55204
        ],
        "id": "pdf-013-line-046",
        "source_page": 13,
        "text": "b) Ein liechtensteinischer Organismus für gemeinsame Anlagen",
        "words": [
          {
            "bbox": [
              63.778076,
              393.25604,
              70.592316,
              400.55204
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.533996,
              393.25604,
              87.628876,
              400.55204
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              89.620956,
              393.25604,
              155.651996,
              400.55204
            ],
            "text": "liechtensteinischer"
          },
          {
            "bbox": [
              157.642876,
              393.25604,
              200.549116,
              400.55204
            ],
            "text": "Organismus"
          },
          {
            "bbox": [
              202.541916,
              393.25604,
              212.005196,
              400.55204
            ],
            "text": "für"
          },
          {
            "bbox": [
              213.996076,
              393.25604,
              259.567436,
              400.55204
            ],
            "text": "gemeinsame"
          },
          {
            "bbox": [
              261.559116,
              393.25604,
              290.549276,
              400.55204
            ],
            "text": "Anlagen"
          }
        ]
      },
      {
        "bbox": [
          76.533596,
          402.82292,
          290.550476,
          410.11892
        ],
        "id": "pdf-013-line-048",
        "source_page": 13,
        "text": "in Wertpapieren (OGAW), auf den die Vorschriften des Geset-",
        "words": [
          {
            "bbox": [
              76.533596,
              402.82292,
              82.711916,
              410.11892
            ],
            "text": "in"
          },
          {
            "bbox": [
              84.666476,
              402.82292,
              132.009596,
              410.11892
            ],
            "text": "Wertpapieren"
          },
          {
            "bbox": [
              133.964156,
              402.82292,
              164.652076,
              410.11892
            ],
            "text": "(OGAW),"
          },
          {
            "bbox": [
              166.606076,
              402.82292,
              177.626236,
              410.11892
            ],
            "text": "auf"
          },
          {
            "bbox": [
              179.580716,
              402.82292,
              192.975756,
              410.11892
            ],
            "text": "den"
          },
          {
            "bbox": [
              194.930396,
              402.82292,
              205.653836,
              410.11892
            ],
            "text": "die"
          },
          {
            "bbox": [
              207.608156,
              402.82292,
              249.626876,
              410.11892
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              251.581516,
              402.82292,
              264.528556,
              410.11892
            ],
            "text": "des"
          },
          {
            "bbox": [
              266.483836,
              402.82292,
              290.550476,
              410.11892
            ],
            "text": "Geset-"
          }
        ]
      },
      {
        "bbox": [
          76.534076,
          412.38988,
          290.549916,
          419.68588
        ],
        "id": "pdf-013-line-050",
        "source_page": 13,
        "text": "zes über bestimmte Organismen für gemeinsame Anlagen in",
        "words": [
          {
            "bbox": [
              76.534076,
              412.38988,
              88.524236,
              419.68588
            ],
            "text": "zes"
          },
          {
            "bbox": [
              90.601756,
              412.38988,
              106.750156,
              419.68588
            ],
            "text": "über"
          },
          {
            "bbox": [
              108.825756,
              412.38988,
              146.520316,
              419.68588
            ],
            "text": "bestimmte"
          },
          {
            "bbox": [
              148.596716,
              412.38988,
              191.866956,
              419.68588
            ],
            "text": "Organismen"
          },
          {
            "bbox": [
              193.943756,
              412.38988,
              203.422236,
              419.68588
            ],
            "text": "für"
          },
          {
            "bbox": [
              205.497836,
              412.38988,
              251.137596,
              419.68588
            ],
            "text": "gemeinsame"
          },
          {
            "bbox": [
              253.213996,
              412.38988,
              282.249756,
              419.68588
            ],
            "text": "Anlagen"
          },
          {
            "bbox": [
              284.326556,
              412.38988,
              290.549916,
              419.68588
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          76.533836,
          421.95676,
          290.549996,
          429.25276
        ],
        "id": "pdf-013-line-052",
        "source_page": 13,
        "text": "Wertpapieren (UCITSG) anzuwenden sind, und ein liechten-",
        "words": [
          {
            "bbox": [
              76.533836,
              421.95676,
              124.372396,
              429.25276
            ],
            "text": "Wertpapieren"
          },
          {
            "bbox": [
              126.892796,
              421.95676,
              160.421916,
              429.25276
            ],
            "text": "(UCITSG)"
          },
          {
            "bbox": [
              162.941356,
              421.95676,
              208.260316,
              429.25276
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              210.780716,
              421.95676,
              227.969676,
              429.25276
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              230.489516,
              421.95676,
              244.128076,
              429.25276
            ],
            "text": "und"
          },
          {
            "bbox": [
              246.647436,
              421.95676,
              257.165756,
              429.25276
            ],
            "text": "ein"
          },
          {
            "bbox": [
              259.686156,
              421.95676,
              290.549996,
              429.25276
            ],
            "text": "liechten-"
          }
        ]
      },
      {
        "bbox": [
          76.533836,
          431.52372,
          290.550396,
          438.81972
        ],
        "id": "pdf-013-line-054",
        "source_page": 13,
        "text": "steinisches Investmentunternehmen für an dere Werte und",
        "words": [
          {
            "bbox": [
              76.533836,
              431.52372,
              117.175436,
              438.81972
            ],
            "text": "steinisches"
          },
          {
            "bbox": [
              120.248236,
              431.52372,
              208.471516,
              438.81972
            ],
            "text": "Investmentunternehmen"
          },
          {
            "bbox": [
              211.543436,
              431.52372,
              221.199676,
              438.81972
            ],
            "text": "für"
          },
          {
            "bbox": [
              224.270556,
              431.52372,
              233.102476,
              438.81972
            ],
            "text": "an"
          },
          {
            "bbox": [
              233.190636,
              431.52372,
              249.308156,
              438.81972
            ],
            "text": "dere"
          },
          {
            "bbox": [
              252.379836,
              431.52372,
              273.662396,
              438.81972
            ],
            "text": "Werte"
          },
          {
            "bbox": [
              276.734076,
              431.52372,
              290.550396,
              438.81972
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.533676,
          441.0906,
          290.549676,
          448.3866
        ],
        "id": "pdf-013-line-056",
        "source_page": 13,
        "text": "Immobilien, das nach dem Investmentunternehmensgesetz",
        "words": [
          {
            "bbox": [
              76.533676,
              441.0906,
              118.216956,
              448.3866
            ],
            "text": "Immobilien,"
          },
          {
            "bbox": [
              120.916956,
              441.0906,
              134.022476,
              448.3866
            ],
            "text": "das"
          },
          {
            "bbox": [
              136.723836,
              441.0906,
              154.311596,
              448.3866
            ],
            "text": "nach"
          },
          {
            "bbox": [
              157.012316,
              441.0906,
              172.941836,
              448.3866
            ],
            "text": "dem"
          },
          {
            "bbox": [
              175.641516,
              441.0906,
              290.549676,
              448.3866
            ],
            "text": "Investmentunternehmensgesetz"
          }
        ]
      },
      {
        "bbox": [
          76.533756,
          450.65748,
          290.551676,
          457.95348
        ],
        "id": "pdf-013-line-058",
        "source_page": 13,
        "text": "(IUG) errichtet worden ist, gelten als im Fürstentum Liechten-",
        "words": [
          {
            "bbox": [
              76.533756,
              450.65748,
              94.525116,
              457.95348
            ],
            "text": "(IUG)"
          },
          {
            "bbox": [
              96.507116,
              450.65748,
              125.746636,
              457.95348
            ],
            "text": "errichtet"
          },
          {
            "bbox": [
              127.729836,
              450.65748,
              154.302876,
              457.95348
            ],
            "text": "worden"
          },
          {
            "bbox": [
              156.285756,
              450.65748,
              166.754396,
              457.95348
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              168.736716,
              450.65748,
              190.479756,
              457.95348
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              192.462636,
              450.65748,
              202.499436,
              457.95348
            ],
            "text": "als"
          },
          {
            "bbox": [
              204.483036,
              450.65748,
              213.065676,
              457.95348
            ],
            "text": "im"
          },
          {
            "bbox": [
              215.047596,
              450.65748,
              255.168076,
              457.95348
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              257.149996,
              450.65748,
              290.551676,
              457.95348
            ],
            "text": "Liechten-"
          }
        ]
      },
      {
        "bbox": [
          76.533516,
          460.22444,
          129.323836,
          467.52044
        ],
        "id": "pdf-013-line-060",
        "source_page": 13,
        "text": "stein ansässig.",
        "words": [
          {
            "bbox": [
              76.533516,
              460.22444,
              93.473676,
              467.52044
            ],
            "text": "stein"
          },
          {
            "bbox": [
              95.695676,
              460.22444,
              129.323836,
              467.52044
            ],
            "text": "ansässig."
          }
        ]
      },
      {
        "bbox": [
          63.777516,
          474.077,
          290.549196,
          481.373
        ],
        "id": "pdf-013-line-062",
        "source_page": 13,
        "text": "c) Personen, die (wie z. B. Privatvermögensstrukturen liechten-",
        "words": [
          {
            "bbox": [
              63.777516,
              474.077,
              70.144396,
              481.373
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.533356,
              474.077,
              112.341196,
              481.373
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              114.436636,
              474.077,
              125.250236,
              481.373
            ],
            "text": "die"
          },
          {
            "bbox": [
              127.345836,
              474.077,
              141.550076,
              481.373
            ],
            "text": "(wie"
          },
          {
            "bbox": [
              143.645676,
              474.077,
              149.709436,
              481.373
            ],
            "text": "z."
          },
          {
            "bbox": [
              151.804876,
              474.077,
              159.507356,
              481.373
            ],
            "text": "B."
          },
          {
            "bbox": [
              161.602796,
              474.077,
              257.589676,
              481.373
            ],
            "text": "Privatvermögensstrukturen"
          },
          {
            "bbox": [
              259.685676,
              474.077,
              290.549196,
              481.373
            ],
            "text": "liechten-"
          }
        ]
      },
      {
        "bbox": [
          76.533036,
          483.64388,
          290.550076,
          490.93988
        ],
        "id": "pdf-013-line-063",
        "source_page": 13,
        "text": "steinischen Rechts) ausschließlich der Mindestertragssteuer",
        "words": [
          {
            "bbox": [
              76.533036,
              483.64388,
              116.732876,
              490.93988
            ],
            "text": "steinischen"
          },
          {
            "bbox": [
              119.057276,
              483.64388,
              146.164316,
              490.93988
            ],
            "text": "Rechts)"
          },
          {
            "bbox": [
              148.487756,
              483.64388,
              198.558876,
              490.93988
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              200.883276,
              483.64388,
              212.584396,
              490.93988
            ],
            "text": "der"
          },
          {
            "bbox": [
              214.907596,
              483.64388,
              290.550076,
              490.93988
            ],
            "text": "Mindestertragssteuer"
          }
        ]
      },
      {
        "bbox": [
          76.532796,
          493.21084,
          290.551436,
          500.50684
        ],
        "id": "pdf-013-line-065",
        "source_page": 13,
        "text": "in Liechtenstein unterliegen, gelten nicht als im Fürstentum",
        "words": [
          {
            "bbox": [
              76.532796,
              493.21084,
              82.791516,
              500.50684
            ],
            "text": "in"
          },
          {
            "bbox": [
              85.493276,
              493.21084,
              133.281036,
              500.50684
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              135.982876,
              493.21084,
              178.048716,
              500.50684
            ],
            "text": "unterliegen,"
          },
          {
            "bbox": [
              180.749836,
              493.21084,
              202.753356,
              500.50684
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              205.455196,
              493.21084,
              223.081436,
              500.50684
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              225.783436,
              493.21084,
              235.924396,
              500.50684
            ],
            "text": "als"
          },
          {
            "bbox": [
              238.626876,
              493.21084,
              247.261596,
              500.50684
            ],
            "text": "im"
          },
          {
            "bbox": [
              249.962396,
              493.21084,
              290.551436,
              500.50684
            ],
            "text": "Fürstentum"
          }
        ]
      },
      {
        "bbox": [
          76.533596,
          502.77772,
          159.747756,
          510.07372
        ],
        "id": "pdf-013-line-067",
        "source_page": 13,
        "text": "Liechtenstein ansässig.",
        "words": [
          {
            "bbox": [
              76.533596,
              502.77772,
              123.897516,
              510.07372
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              126.119516,
              502.77772,
              159.747756,
              510.07372
            ],
            "text": "ansässig."
          }
        ]
      },
      {
        "bbox": [
          63.777516,
          516.63036,
          207.381996,
          523.79836
        ],
        "id": "pdf-013-line-070",
        "source_page": 13,
        "text": "3. Zu Artikel 10 Absatz 2 (Dividenden)",
        "words": [
          {
            "bbox": [
              63.777516,
              516.63036,
              70.448796,
              523.79836
            ],
            "text": "3."
          },
          {
            "bbox": [
              74.894796,
              516.63036,
              84.701276,
              523.79836
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              86.922236,
              516.63036,
              111.546636,
              523.79836
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              113.767836,
              516.63036,
              122.663116,
              523.79836
            ],
            "text": "10"
          },
          {
            "bbox": [
              124.885116,
              516.63036,
              151.103356,
              523.79836
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              153.324476,
              516.63036,
              157.772476,
              523.79836
            ],
            "text": "2"
          },
          {
            "bbox": [
              159.994476,
              516.63036,
              207.381996,
              523.79836
            ],
            "text": "(Dividenden)"
          }
        ]
      },
      {
        "bbox": [
          72.281276,
          530.48284,
          290.551116,
          537.77884
        ],
        "id": "pdf-013-line-072",
        "source_page": 13,
        "text": "Die Voraussetzung der Mindestdauer der Beteiligung gemäß",
        "words": [
          {
            "bbox": [
              72.281276,
              530.48284,
              84.030076,
              537.77884
            ],
            "text": "Die"
          },
          {
            "bbox": [
              86.719436,
              530.48284,
              139.490876,
              537.77884
            ],
            "text": "Voraussetzung"
          },
          {
            "bbox": [
              142.181196,
              530.48284,
              153.928956,
              537.77884
            ],
            "text": "der"
          },
          {
            "bbox": [
              156.617516,
              530.48284,
              206.063116,
              537.77884
            ],
            "text": "Mindestdauer"
          },
          {
            "bbox": [
              208.751676,
              530.48284,
              220.499436,
              537.77884
            ],
            "text": "der"
          },
          {
            "bbox": [
              223.187996,
              530.48284,
              263.315676,
              537.77884
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              266.005996,
              530.48284,
              290.551116,
              537.77884
            ],
            "text": "gemäß"
          }
        ]
      },
      {
        "bbox": [
          63.777516,
          540.04972,
          290.550316,
          547.34572
        ],
        "id": "pdf-013-line-074",
        "source_page": 13,
        "text": "Artikel 10 Absatz 2 Buchstabe a ist auch dann erfüllt, wenn der",
        "words": [
          {
            "bbox": [
              63.777516,
              540.04972,
              86.145276,
              547.34572
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              88.592396,
              540.04972,
              97.487676,
              547.34572
            ],
            "text": "10"
          },
          {
            "bbox": [
              99.934716,
              540.04972,
              124.514956,
              547.34572
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              126.962476,
              540.04972,
              131.410476,
              547.34572
            ],
            "text": "2"
          },
          {
            "bbox": [
              133.857516,
              540.04972,
              172.378076,
              547.34572
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              174.824716,
              540.04972,
              179.120716,
              547.34572
            ],
            "text": "a"
          },
          {
            "bbox": [
              181.567356,
              540.04972,
              189.862796,
              547.34572
            ],
            "text": "ist"
          },
          {
            "bbox": [
              192.310076,
              540.04972,
              209.795116,
              547.34572
            ],
            "text": "auch"
          },
          {
            "bbox": [
              212.242156,
              540.04972,
              230.174556,
              547.34572
            ],
            "text": "dann"
          },
          {
            "bbox": [
              232.621596,
              540.04972,
              254.703036,
              547.34572
            ],
            "text": "erfüllt,"
          },
          {
            "bbox": [
              257.149516,
              540.04972,
              276.402156,
              547.34572
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              278.849276,
              540.04972,
              290.550316,
              547.34572
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.776796,
          549.6166,
          290.550716,
          556.9126
        ],
        "id": "pdf-013-line-076",
        "source_page": 13,
        "text": "Beteiligungszeitraum erst nach dem Zeitpunkt der Zahlung der",
        "words": [
          {
            "bbox": [
              63.776796,
              549.6166,
              138.426396,
              556.9126
            ],
            "text": "Beteiligungszeitraum"
          },
          {
            "bbox": [
              141.114716,
              549.6166,
              154.660316,
              556.9126
            ],
            "text": "erst"
          },
          {
            "bbox": [
              157.349916,
              549.6166,
              174.903516,
              556.9126
            ],
            "text": "nach"
          },
          {
            "bbox": [
              177.592796,
              549.6166,
              193.499676,
              556.9126
            ],
            "text": "dem"
          },
          {
            "bbox": [
              196.187996,
              549.6166,
              229.961276,
              556.9126
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              232.650876,
              549.6166,
              244.397756,
              556.9126
            ],
            "text": "der"
          },
          {
            "bbox": [
              247.085916,
              549.6166,
              276.113836,
              556.9126
            ],
            "text": "Zahlung"
          },
          {
            "bbox": [
              278.803756,
              549.6166,
              290.550716,
              556.9126
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.776796,
          559.18348,
          290.548476,
          566.47948
        ],
        "id": "pdf-013-line-078",
        "source_page": 13,
        "text": "Dividenden vollendet wird; in diesem Fall bleibt die Zulässigkeit",
        "words": [
          {
            "bbox": [
              63.776796,
              559.18348,
              103.927916,
              566.47948
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              106.384396,
              559.18348,
              138.826156,
              566.47948
            ],
            "text": "vollendet"
          },
          {
            "bbox": [
              141.282876,
              559.18348,
              158.604636,
              566.47948
            ],
            "text": "wird;"
          },
          {
            "bbox": [
              161.060556,
              559.18348,
              167.283996,
              566.47948
            ],
            "text": "in"
          },
          {
            "bbox": [
              169.740476,
              559.18348,
              195.671916,
              566.47948
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              198.127436,
              559.18348,
              210.180796,
              566.47948
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              212.637436,
              559.18348,
              232.487676,
              566.47948
            ],
            "text": "bleibt"
          },
          {
            "bbox": [
              234.944396,
              559.18348,
              245.758076,
              566.47948
            ],
            "text": "die"
          },
          {
            "bbox": [
              248.214156,
              559.18348,
              290.548476,
              566.47948
            ],
            "text": "Zulässigkeit"
          }
        ]
      },
      {
        "bbox": [
          63.776876,
          568.75052,
          290.548636,
          576.04652
        ],
        "id": "pdf-013-line-080",
        "source_page": 13,
        "text": "der Vornahme des Steuerabzugs entsprechend Artikel 30 Ab-",
        "words": [
          {
            "bbox": [
              63.776876,
              568.75052,
              75.655916,
              576.04652
            ],
            "text": "der"
          },
          {
            "bbox": [
              78.489116,
              568.75052,
              115.222476,
              576.04652
            ],
            "text": "Vornahme"
          },
          {
            "bbox": [
              118.056476,
              568.75052,
              131.271516,
              576.04652
            ],
            "text": "des"
          },
          {
            "bbox": [
              134.106556,
              568.75052,
              184.087036,
              576.04652
            ],
            "text": "Steuerabzugs"
          },
          {
            "bbox": [
              186.922156,
              568.75052,
              236.945436,
              576.04652
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              239.778636,
              568.75052,
              262.679996,
              576.04652
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              265.514396,
              568.75052,
              274.498556,
              576.04652
            ],
            "text": "30"
          },
          {
            "bbox": [
              277.332796,
              568.75052,
              290.548636,
              576.04652
            ],
            "text": "Ab-"
          }
        ]
      },
      {
        "bbox": [
          63.776956,
          578.3174,
          124.256956,
          585.6134
        ],
        "id": "pdf-013-line-081",
        "source_page": 13,
        "text": "satz 1 unberührt.",
        "words": [
          {
            "bbox": [
              63.776956,
              578.3174,
              78.431356,
              585.6134
            ],
            "text": "satz"
          },
          {
            "bbox": [
              80.653916,
              578.3174,
              85.101916,
              585.6134
            ],
            "text": "1"
          },
          {
            "bbox": [
              87.323916,
              578.3174,
              124.256956,
              585.6134
            ],
            "text": "unberührt."
          }
        ]
      },
      {
        "bbox": [
          63.776956,
          592.1702,
          290.544316,
          599.3382
        ],
        "id": "pdf-013-line-084",
        "source_page": 13,
        "text": "4. Zu Artikel 13 (Gewinne aus der Veräußerung von Ver -",
        "words": [
          {
            "bbox": [
              63.776956,
              592.1702,
              70.448156,
              599.3382
            ],
            "text": "4."
          },
          {
            "bbox": [
              74.776956,
              592.1702,
              84.672156,
              599.3382
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              88.351356,
              592.1702,
              113.508956,
              599.3382
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              117.188156,
              592.1702,
              126.172156,
              599.3382
            ],
            "text": "13"
          },
          {
            "bbox": [
              129.852156,
              592.1702,
              166.154556,
              599.3382
            ],
            "text": "(Gewinne"
          },
          {
            "bbox": [
              169.835356,
              592.1702,
              183.643356,
              599.3382
            ],
            "text": "aus"
          },
          {
            "bbox": [
              187.323356,
              592.1702,
              200.092156,
              599.3382
            ],
            "text": "der"
          },
          {
            "bbox": [
              203.772156,
              592.1702,
              253.266556,
              599.3382
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              256.946556,
              592.1702,
              270.913756,
              599.3382
            ],
            "text": "von"
          },
          {
            "bbox": [
              274.592956,
              592.1702,
              287.200956,
              599.3382
            ],
            "text": "Ver"
          },
          {
            "bbox": [
              287.288316,
              592.1702,
              290.544316,
              599.3382
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          74.773116,
          601.7374,
          103.496316,
          608.9054
        ],
        "id": "pdf-013-line-086",
        "source_page": 13,
        "text": "mögen)",
        "words": [
          {
            "bbox": [
              74.773116,
              601.7374,
              103.496316,
              608.9054
            ],
            "text": "mögen)"
          }
        ]
      },
      {
        "bbox": [
          72.277116,
          615.5902,
          290.538716,
          622.8862
        ],
        "id": "pdf-013-line-088",
        "source_page": 13,
        "text": "(1) Soweit es bei einer in einem Vertragsstaat ansässigen Per-",
        "words": [
          {
            "bbox": [
              72.277116,
              615.5902,
              80.801116,
              622.8862
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.181116,
              615.5902,
              109.443516,
              622.8862
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              111.409916,
              615.5902,
              119.671516,
              622.8862
            ],
            "text": "es"
          },
          {
            "bbox": [
              121.638716,
              615.5902,
              132.385116,
              622.8862
            ],
            "text": "bei"
          },
          {
            "bbox": [
              134.351516,
              615.5902,
              151.695516,
              622.8862
            ],
            "text": "einer"
          },
          {
            "bbox": [
              153.660316,
              615.5902,
              159.850716,
              622.8862
            ],
            "text": "in"
          },
          {
            "bbox": [
              161.817116,
              615.5902,
              183.321116,
              622.8862
            ],
            "text": "einem"
          },
          {
            "bbox": [
              185.286716,
              615.5902,
              231.939516,
              622.8862
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              233.905916,
              615.5902,
              273.756316,
              622.8862
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              275.722716,
              615.5902,
              290.538716,
              622.8862
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          63.766716,
          625.1574,
          290.544316,
          632.4534
        ],
        "id": "pdf-013-line-090",
        "source_page": 13,
        "text": "son in Bezug auf Vermögen, das einer im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              63.766716,
              625.1574,
              76.806716,
              632.4534
            ],
            "text": "son"
          },
          {
            "bbox": [
              79.041916,
              625.1574,
              85.265116,
              632.4534
            ],
            "text": "in"
          },
          {
            "bbox": [
              87.500316,
              625.1574,
              110.104316,
              632.4534
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              112.340316,
              625.1574,
              123.450716,
              632.4534
            ],
            "text": "auf"
          },
          {
            "bbox": [
              125.685916,
              625.1574,
              164.165116,
              632.4534
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              166.399516,
              625.1574,
              179.437116,
              632.4534
            ],
            "text": "das"
          },
          {
            "bbox": [
              181.673116,
              625.1574,
              199.149916,
              632.4534
            ],
            "text": "einer"
          },
          {
            "bbox": [
              201.384316,
              625.1574,
              209.983516,
              632.4534
            ],
            "text": "im"
          },
          {
            "bbox": [
              212.217916,
              625.1574,
              241.258716,
              632.4534
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              243.493916,
              625.1574,
              290.544316,
              632.4534
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.772316,
          634.7246,
          290.544316,
          642.0206
        ],
        "id": "pdf-013-line-092",
        "source_page": 13,
        "text": "belegenen Betriebsstätte im Sinne des Artikels 5 dieses Ab -",
        "words": [
          {
            "bbox": [
              63.772316,
              634.7246,
              101.668316,
              642.0206
            ],
            "text": "belegenen"
          },
          {
            "bbox": [
              105.078716,
              634.7246,
              156.055516,
              642.0206
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              159.465916,
              634.7246,
              168.153916,
              642.0206
            ],
            "text": "im"
          },
          {
            "bbox": [
              171.563516,
              634.7246,
              192.068316,
              642.0206
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              195.478716,
              634.7246,
              208.693916,
              642.0206
            ],
            "text": "des"
          },
          {
            "bbox": [
              212.105116,
              634.7246,
              239.095516,
              642.0206
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              242.506716,
              634.7246,
              246.954716,
              642.0206
            ],
            "text": "5"
          },
          {
            "bbox": [
              250.365116,
              634.7246,
              273.917116,
              642.0206
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              277.328316,
              634.7246,
              287.345116,
              642.0206
            ],
            "text": "Ab"
          },
          {
            "bbox": [
              287.432316,
              634.7246,
              290.544316,
              642.0206
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.772316,
          644.2918,
          290.544316,
          651.5878
        ],
        "id": "pdf-013-line-094",
        "source_page": 13,
        "text": "kommens zuzuordnen ist, allein durch das Inkrafttreten dieses",
        "words": [
          {
            "bbox": [
              63.772316,
              644.2918,
              99.161916,
              651.5878
            ],
            "text": "kommens"
          },
          {
            "bbox": [
              101.889116,
              644.2918,
              144.041916,
              651.5878
            ],
            "text": "zuzuordnen"
          },
          {
            "bbox": [
              146.768316,
              644.2918,
              157.466716,
              651.5878
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              160.192316,
              644.2918,
              178.854716,
              651.5878
            ],
            "text": "allein"
          },
          {
            "bbox": [
              181.581116,
              644.2918,
              202.269916,
              651.5878
            ],
            "text": "durch"
          },
          {
            "bbox": [
              204.996316,
              644.2918,
              218.152316,
              651.5878
            ],
            "text": "das"
          },
          {
            "bbox": [
              220.879516,
              644.2918,
              264.412316,
              651.5878
            ],
            "text": "Inkrafttreten"
          },
          {
            "bbox": [
              267.138716,
              644.2918,
              290.544316,
              651.5878
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          63.773916,
          653.859,
          290.543516,
          661.155
        ],
        "id": "pdf-013-line-096",
        "source_page": 13,
        "text": "Abkommens zur Anwendung des § 4 Absatz 1 Satz 3 des",
        "words": [
          {
            "bbox": [
              63.773916,
              653.859,
              109.442716,
              661.155
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              113.567516,
              653.859,
              124.696316,
              661.155
            ],
            "text": "zur"
          },
          {
            "bbox": [
              128.819516,
              653.859,
              172.194716,
              661.155
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              176.319516,
              653.859,
              189.534716,
              661.155
            ],
            "text": "des"
          },
          {
            "bbox": [
              193.659516,
              653.859,
              198.107516,
              661.155
            ],
            "text": "§"
          },
          {
            "bbox": [
              202.231516,
              653.859,
              206.679516,
              661.155
            ],
            "text": "4"
          },
          {
            "bbox": [
              210.803516,
              653.859,
              235.829116,
              661.155
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              239.953916,
              653.859,
              244.401916,
              661.155
            ],
            "text": "1"
          },
          {
            "bbox": [
              248.525916,
              653.859,
              264.631516,
              661.155
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              268.756316,
              653.859,
              273.204316,
              661.155
            ],
            "text": "3"
          },
          {
            "bbox": [
              277.328316,
              653.859,
              290.543516,
              661.155
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.773116,
          663.4262,
          290.543516,
          670.7222
        ],
        "id": "pdf-013-line-098",
        "source_page": 13,
        "text": "deutschen Einkommensteuergesetzes (EStG) oder des § 12",
        "words": [
          {
            "bbox": [
              63.773116,
              663.4262,
              101.973916,
              670.7222
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              106.036316,
              663.4262,
              203.801916,
              670.7222
            ],
            "text": "Einkommensteuergesetzes"
          },
          {
            "bbox": [
              207.865116,
              663.4262,
              231.087516,
              670.7222
            ],
            "text": "(EStG)"
          },
          {
            "bbox": [
              235.149116,
              663.4262,
              251.709116,
              670.7222
            ],
            "text": "oder"
          },
          {
            "bbox": [
              255.770716,
              663.4262,
              268.985916,
              670.7222
            ],
            "text": "des"
          },
          {
            "bbox": [
              273.049116,
              663.4262,
              277.497116,
              670.7222
            ],
            "text": "§"
          },
          {
            "bbox": [
              281.559516,
              663.4262,
              290.543516,
              670.7222
            ],
            "text": "12"
          }
        ]
      },
      {
        "bbox": [
          63.771516,
          672.9934,
          290.546716,
          680.2894
        ],
        "id": "pdf-013-line-099",
        "source_page": 13,
        "text": "Absatz 1 des deutschen Körperschaftsteuergesetzes (KStG)",
        "words": [
          {
            "bbox": [
              63.771516,
              672.9934,
              88.797116,
              680.2894
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              92.838716,
              672.9934,
              97.286716,
              680.2894
            ],
            "text": "1"
          },
          {
            "bbox": [
              101.327516,
              672.9934,
              114.542716,
              680.2894
            ],
            "text": "des"
          },
          {
            "bbox": [
              118.584316,
              672.9934,
              156.785116,
              680.2894
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              160.825916,
              672.9934,
              262.833916,
              680.2894
            ],
            "text": "Körperschaftsteuergesetzes"
          },
          {
            "bbox": [
              266.875516,
              672.9934,
              290.546716,
              680.2894
            ],
            "text": "(KStG)"
          }
        ]
      },
      {
        "bbox": [
          63.773916,
          682.5606,
          187.329116,
          689.8566
        ],
        "id": "pdf-013-line-101",
        "source_page": 13,
        "text": "kommt, wird Folgendes vereinbart:",
        "words": [
          {
            "bbox": [
              63.773916,
              682.5606,
              90.806716,
              689.8566
            ],
            "text": "kommt,"
          },
          {
            "bbox": [
              93.027516,
              682.5606,
              108.126716,
              689.8566
            ],
            "text": "wird"
          },
          {
            "bbox": [
              110.347516,
              682.5606,
              147.293916,
              689.8566
            ],
            "text": "Folgendes"
          },
          {
            "bbox": [
              149.516316,
              682.5606,
              187.329116,
              689.8566
            ],
            "text": "vereinbart:"
          }
        ]
      },
      {
        "bbox": [
          63.774716,
          696.4134,
          290.547516,
          703.7094
        ],
        "id": "pdf-013-line-103",
        "source_page": 13,
        "text": "a) Eine in der Bundesrepublik Deutschland ansässige Person",
        "words": [
          {
            "bbox": [
              63.774716,
              696.4134,
              70.141916,
              703.7094
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.530716,
              696.4134,
              92.148316,
              703.7094
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              94.885116,
              696.4134,
              101.179516,
              703.7094
            ],
            "text": "in"
          },
          {
            "bbox": [
              103.916316,
              696.4134,
              115.758716,
              703.7094
            ],
            "text": "der"
          },
          {
            "bbox": [
              118.494716,
              696.4134,
              175.272316,
              703.7094
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              178.008316,
              696.4134,
              223.613116,
              703.7094
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              226.349116,
              696.4134,
              262.614716,
              703.7094
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              265.351516,
              696.4134,
              290.547516,
              703.7094
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          76.532316,
          705.9806,
          290.549116,
          713.2766
        ],
        "id": "pdf-013-line-105",
        "source_page": 13,
        "text": "kann in Höhe des Unterschiedsbetrags zwischen dem Buch-",
        "words": [
          {
            "bbox": [
              76.532316,
              705.9806,
              93.837116,
              713.2766
            ],
            "text": "kann"
          },
          {
            "bbox": [
              95.824316,
              705.9806,
              102.035516,
              713.2766
            ],
            "text": "in"
          },
          {
            "bbox": [
              104.022716,
              705.9806,
              123.097116,
              713.2766
            ],
            "text": "Höhe"
          },
          {
            "bbox": [
              125.084316,
              705.9806,
              138.097916,
              713.2766
            ],
            "text": "des"
          },
          {
            "bbox": [
              140.085916,
              705.9806,
              213.939516,
              713.2766
            ],
            "text": "Unterschiedsbetrags"
          },
          {
            "bbox": [
              215.927516,
              705.9806,
              249.006716,
              713.2766
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              250.993916,
              705.9806,
              266.831516,
              713.2766
            ],
            "text": "dem"
          },
          {
            "bbox": [
              268.817916,
              705.9806,
              290.549116,
              713.2766
            ],
            "text": "Buch-"
          }
        ]
      },
      {
        "bbox": [
          76.532316,
          715.5478,
          290.550716,
          722.8438
        ],
        "id": "pdf-013-line-107",
        "source_page": 13,
        "text": "wert und dem gemeinen Wert entsprechend § 6 Absatz 1",
        "words": [
          {
            "bbox": [
              76.532316,
              715.5478,
              92.377916,
              722.8438
            ],
            "text": "wert"
          },
          {
            "bbox": [
              95.416316,
              715.5478,
              109.232316,
              722.8438
            ],
            "text": "und"
          },
          {
            "bbox": [
              112.269116,
              715.5478,
              128.308316,
              722.8438
            ],
            "text": "dem"
          },
          {
            "bbox": [
              131.345116,
              715.5478,
              166.937116,
              722.8438
            ],
            "text": "gemeinen"
          },
          {
            "bbox": [
              169.974716,
              715.5478,
              186.970716,
              722.8438
            ],
            "text": "Wert"
          },
          {
            "bbox": [
              190.009116,
              715.5478,
              240.032316,
              722.8438
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              243.069116,
              715.5478,
              247.517116,
              722.8438
            ],
            "text": "§"
          },
          {
            "bbox": [
              250.554716,
              715.5478,
              255.002716,
              722.8438
            ],
            "text": "6"
          },
          {
            "bbox": [
              258.039516,
              715.5478,
              283.065116,
              722.8438
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              286.102716,
              715.5478,
              290.550716,
              722.8438
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          76.534716,
          725.115,
          290.553116,
          732.411
        ],
        "id": "pdf-013-line-109",
        "source_page": 13,
        "text": "Nummer 4 Satz 1 zweiter Halbsatz EStG eines Wirtschafts-",
        "words": [
          {
            "bbox": [
              76.534716,
              725.115,
              107.361116,
              732.411
            ],
            "text": "Nummer"
          },
          {
            "bbox": [
              109.981116,
              725.115,
              114.429116,
              732.411
            ],
            "text": "4"
          },
          {
            "bbox": [
              117.049916,
              725.115,
              132.888316,
              732.411
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              135.509916,
              725.115,
              139.957916,
              732.411
            ],
            "text": "1"
          },
          {
            "bbox": [
              142.578716,
              725.115,
              167.932316,
              732.411
            ],
            "text": "zweiter"
          },
          {
            "bbox": [
              170.552316,
              725.115,
              201.794716,
              732.411
            ],
            "text": "Halbsatz"
          },
          {
            "bbox": [
              204.416316,
              725.115,
              223.052316,
              732.411
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              225.672316,
              725.115,
              244.485116,
              732.411
            ],
            "text": "eines"
          },
          {
            "bbox": [
              247.106716,
              725.115,
              290.553116,
              732.411
            ],
            "text": "Wirtschafts-"
          }
        ]
      },
      {
        "bbox": [
          76.537116,
          734.6822,
          290.555516,
          741.9782
        ],
        "id": "pdf-013-line-111",
        "source_page": 13,
        "text": "guts des Anlagevermögens, das einer im Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              76.537116,
              734.6822,
              92.095516,
              741.9782
            ],
            "text": "guts"
          },
          {
            "bbox": [
              94.545916,
              734.6822,
              107.583516,
              741.9782
            ],
            "text": "des"
          },
          {
            "bbox": [
              110.033916,
              734.6822,
              176.553116,
              741.9782
            ],
            "text": "Anlagevermögens,"
          },
          {
            "bbox": [
              179.001916,
              734.6822,
              192.039516,
              741.9782
            ],
            "text": "das"
          },
          {
            "bbox": [
              194.489916,
              734.6822,
              211.966716,
              741.9782
            ],
            "text": "einer"
          },
          {
            "bbox": [
              214.415516,
              734.6822,
              223.014716,
              741.9782
            ],
            "text": "im"
          },
          {
            "bbox": [
              225.463516,
              734.6822,
              265.734716,
              741.9782
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              268.183516,
              734.6822,
              290.555516,
              741.9782
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          76.539516,
          744.2494,
          290.557116,
          751.5454
        ],
        "id": "pdf-013-line-112",
        "source_page": 13,
        "text": "tenstein belegenen Betriebsstätte zuzuordnen ist, auf Antrag",
        "words": [
          {
            "bbox": [
              76.539516,
              744.2494,
              104.643516,
              751.5454
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              106.669916,
              744.2494,
              143.855516,
              751.5454
            ],
            "text": "belegenen"
          },
          {
            "bbox": [
              145.881916,
              744.2494,
              195.701116,
              751.5454
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              197.727516,
              744.2494,
              239.344316,
              751.5454
            ],
            "text": "zuzuordnen"
          },
          {
            "bbox": [
              241.370716,
              744.2494,
              251.889116,
              751.5454
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              253.914716,
              744.2494,
              265.025116,
              751.5454
            ],
            "text": "auf"
          },
          {
            "bbox": [
              267.051516,
              744.2494,
              290.557116,
              751.5454
            ],
            "text": "Antrag"
          }
        ]
      },
      {
        "bbox": [
          76.541116,
          753.8166,
          290.561916,
          761.1126
        ],
        "id": "pdf-013-line-114",
        "source_page": 13,
        "text": "einen Ausgleichsposten bilden. Der Ausgleichsposten ist für",
        "words": [
          {
            "bbox": [
              76.541116,
              753.8166,
              95.801916,
              761.1126
            ],
            "text": "einen"
          },
          {
            "bbox": [
              98.097916,
              753.8166,
              161.408316,
              761.1126
            ],
            "text": "Ausgleichsposten"
          },
          {
            "bbox": [
              163.704316,
              753.8166,
              187.705916,
              761.1126
            ],
            "text": "bilden."
          },
          {
            "bbox": [
              190.001116,
              753.8166,
              202.591516,
              761.1126
            ],
            "text": "Der"
          },
          {
            "bbox": [
              204.886716,
              753.8166,
              268.196316,
              761.1126
            ],
            "text": "Ausgleichsposten"
          },
          {
            "bbox": [
              270.492316,
              753.8166,
              278.787516,
              761.1126
            ],
            "text": "ist"
          },
          {
            "bbox": [
              281.083516,
              753.8166,
              290.561916,
              761.1126
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          76.544316,
          763.3838,
          290.556316,
          770.6798
        ],
        "id": "pdf-013-line-116",
        "source_page": 13,
        "text": "jedes Wirtschaftsgut getrennt auszuweisen. Das Antragsrecht",
        "words": [
          {
            "bbox": [
              76.544316,
              763.3838,
              95.330716,
              770.6798
            ],
            "text": "jedes"
          },
          {
            "bbox": [
              97.250716,
              763.3838,
              148.100316,
              770.6798
            ],
            "text": "Wirtschaftsgut"
          },
          {
            "bbox": [
              150.019516,
              763.3838,
              179.090716,
              770.6798
            ],
            "text": "getrennt"
          },
          {
            "bbox": [
              181.009916,
              763.3838,
              228.255516,
              770.6798
            ],
            "text": "auszuweisen."
          },
          {
            "bbox": [
              230.173916,
              763.3838,
              243.938716,
              770.6798
            ],
            "text": "Das"
          },
          {
            "bbox": [
              245.858716,
              763.3838,
              290.556316,
              770.6798
            ],
            "text": "Antragsrecht"
          }
        ]
      },
      {
        "bbox": [
          76.540316,
          772.951,
          290.556316,
          780.247
        ],
        "id": "pdf-013-line-119",
        "source_page": 13,
        "text": "kann nur einheitlich für sämtliche Wirtschaftsgüter ausgeübt",
        "words": [
          {
            "bbox": [
              76.540316,
              772.951,
              93.881116,
              780.247
            ],
            "text": "kann"
          },
          {
            "bbox": [
              96.126716,
              772.951,
              107.685116,
              780.247
            ],
            "text": "nur"
          },
          {
            "bbox": [
              109.929916,
              772.951,
              145.777916,
              780.247
            ],
            "text": "einheitlich"
          },
          {
            "bbox": [
              148.023516,
              772.951,
              157.501916,
              780.247
            ],
            "text": "für"
          },
          {
            "bbox": [
              159.746716,
              772.951,
              193.972316,
              780.247
            ],
            "text": "sämtliche"
          },
          {
            "bbox": [
              196.217916,
              772.951,
              254.972316,
              780.247
            ],
            "text": "Wirtschaftsgüter"
          },
          {
            "bbox": [
              257.217116,
              772.951,
              290.556316,
              780.247
            ],
            "text": "ausgeübt"
          }
        ]
      },
      {
        "bbox": [
          317.485036,
          199.62852,
          531.500476,
          206.92452
        ],
        "id": "pdf-013-line-010",
        "source_page": 13,
        "text": "werden. Der Antrag ist unwiderruflich. Der Ausgleichsposten",
        "words": [
          {
            "bbox": [
              317.485036,
              199.62852,
              346.068316,
              206.92452
            ],
            "text": "werden."
          },
          {
            "bbox": [
              348.187756,
              199.62852,
              360.777516,
              206.92452
            ],
            "text": "Der"
          },
          {
            "bbox": [
              362.896316,
              199.62852,
              386.402316,
              206.92452
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              388.522796,
              199.62852,
              396.818156,
              206.92452
            ],
            "text": "ist"
          },
          {
            "bbox": [
              398.938396,
              199.62852,
              451.363356,
              206.92452
            ],
            "text": "unwiderruflich."
          },
          {
            "bbox": [
              453.482796,
              199.62852,
              466.072556,
              206.92452
            ],
            "text": "Der"
          },
          {
            "bbox": [
              468.191356,
              199.62852,
              531.500476,
              206.92452
            ],
            "text": "Ausgleichsposten"
          }
        ]
      },
      {
        "bbox": [
          317.484556,
          209.1954,
          531.499596,
          216.4914
        ],
        "id": "pdf-013-line-012",
        "source_page": 13,
        "text": "ist im Wirtschaftsjahr der Bildung und in den vier folgenden",
        "words": [
          {
            "bbox": [
              317.484556,
              209.1954,
              325.779916,
              216.4914
            ],
            "text": "ist"
          },
          {
            "bbox": [
              328.337516,
              209.1954,
              336.936876,
              216.4914
            ],
            "text": "im"
          },
          {
            "bbox": [
              339.493276,
              209.1954,
              393.008716,
              216.4914
            ],
            "text": "Wirtschaftsjahr"
          },
          {
            "bbox": [
              395.564876,
              209.1954,
              407.265916,
              216.4914
            ],
            "text": "der"
          },
          {
            "bbox": [
              409.822076,
              209.1954,
              437.079996,
              216.4914
            ],
            "text": "Bildung"
          },
          {
            "bbox": [
              439.637836,
              209.1954,
              453.276396,
              216.4914
            ],
            "text": "und"
          },
          {
            "bbox": [
              455.832636,
              209.1954,
              462.055996,
              216.4914
            ],
            "text": "in"
          },
          {
            "bbox": [
              464.613356,
              209.1954,
              478.098396,
              216.4914
            ],
            "text": "den"
          },
          {
            "bbox": [
              480.655756,
              209.1954,
              493.389996,
              216.4914
            ],
            "text": "vier"
          },
          {
            "bbox": [
              495.946156,
              209.1954,
              531.499596,
              216.4914
            ],
            "text": "folgenden"
          }
        ]
      },
      {
        "bbox": [
          317.483676,
          218.76244,
          531.500396,
          226.05844
        ],
        "id": "pdf-013-line-014",
        "source_page": 13,
        "text": "Wirtschaftsjahren zu jeweils einem Fünftel gewinnerhöhend",
        "words": [
          {
            "bbox": [
              317.483676,
              218.76244,
              379.959596,
              226.05844
            ],
            "text": "Wirtschaftsjahren"
          },
          {
            "bbox": [
              382.648796,
              218.76244,
              390.959436,
              226.05844
            ],
            "text": "zu"
          },
          {
            "bbox": [
              393.648636,
              218.76244,
              417.763436,
              226.05844
            ],
            "text": "jeweils"
          },
          {
            "bbox": [
              420.453356,
              218.76244,
              442.180796,
              226.05844
            ],
            "text": "einem"
          },
          {
            "bbox": [
              444.869036,
              218.76244,
              468.967036,
              226.05844
            ],
            "text": "Fünftel"
          },
          {
            "bbox": [
              471.656316,
              218.76244,
              531.500396,
              226.05844
            ],
            "text": "gewinnerhöhend"
          }
        ]
      },
      {
        "bbox": [
          317.483596,
          228.32932,
          531.499238,
          235.62532
        ],
        "id": "pdf-013-line-016",
        "source_page": 13,
        "text": "aufzulösen. Er ist in vollem Umfang gewinnerhöhend aufzu -",
        "words": [
          {
            "bbox": [
              317.483596,
              228.32932,
              358.213356,
              235.62532
            ],
            "text": "aufzulösen."
          },
          {
            "bbox": [
              360.727356,
              228.32932,
              368.278076,
              235.62532
            ],
            "text": "Er"
          },
          {
            "bbox": [
              370.791436,
              228.32932,
              379.086796,
              235.62532
            ],
            "text": "ist"
          },
          {
            "bbox": [
              381.601596,
              228.32932,
              387.824956,
              235.62532
            ],
            "text": "in"
          },
          {
            "bbox": [
              390.339516,
              228.32932,
              413.600876,
              235.62532
            ],
            "text": "vollem"
          },
          {
            "bbox": [
              416.114476,
              228.32932,
              444.413516,
              235.62532
            ],
            "text": "Umfang"
          },
          {
            "bbox": [
              446.928556,
              228.32932,
              506.477036,
              235.62532
            ],
            "text": "gewinnerhöhend"
          },
          {
            "bbox": [
              508.990476,
              228.32932,
              528.387756,
              235.62532
            ],
            "text": "aufzu"
          },
          {
            "bbox": [
              528.387238,
              228.32932,
              531.499238,
              235.62532
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          317.483078,
          237.8962,
          338.816358,
          245.1922
        ],
        "id": "pdf-013-line-018",
        "source_page": 13,
        "text": "lösen,",
        "words": [
          {
            "bbox": [
              317.483078,
              237.8962,
              338.816358,
              245.1922
            ],
            "text": "lösen,"
          }
        ]
      },
      {
        "bbox": [
          317.482998,
          252.61852,
          531.498918,
          259.91452
        ],
        "id": "pdf-013-line-020",
        "source_page": 13,
        "text": "1. wenn das als entnommen oder veräußert geltende Wirt-",
        "words": [
          {
            "bbox": [
              317.482998,
              252.61852,
              324.154278,
              259.91452
            ],
            "text": "1."
          },
          {
            "bbox": [
              330.238998,
              252.61852,
              349.491638,
              259.91452
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              352.072118,
              252.61852,
              365.109158,
              259.91452
            ],
            "text": "das"
          },
          {
            "bbox": [
              367.690358,
              252.61852,
              377.760598,
              259.91452
            ],
            "text": "als"
          },
          {
            "bbox": [
              380.341798,
              252.61852,
              423.030038,
              259.91452
            ],
            "text": "entnommen"
          },
          {
            "bbox": [
              425.610518,
              252.61852,
              441.903318,
              259.91452
            ],
            "text": "oder"
          },
          {
            "bbox": [
              444.482598,
              252.61852,
              477.951718,
              259.91452
            ],
            "text": "veräußert"
          },
          {
            "bbox": [
              480.532438,
              252.61852,
              511.396678,
              259.91452
            ],
            "text": "geltende"
          },
          {
            "bbox": [
              513.976758,
              252.61852,
              531.498918,
              259.91452
            ],
            "text": "Wirt-"
          }
        ]
      },
      {
        "bbox": [
          330.238598,
          262.1854,
          531.497718,
          269.4814
        ],
        "id": "pdf-013-line-022",
        "source_page": 13,
        "text": "schaftsgut aus dem Betriebsvermögen der Person aus-",
        "words": [
          {
            "bbox": [
              330.238598,
              262.1854,
              367.988118,
              269.4814
            ],
            "text": "schaftsgut"
          },
          {
            "bbox": [
              370.684518,
              262.1854,
              383.485958,
              269.4814
            ],
            "text": "aus"
          },
          {
            "bbox": [
              386.182758,
              262.1854,
              402.103078,
              269.4814
            ],
            "text": "dem"
          },
          {
            "bbox": [
              404.798198,
              262.1854,
              470.716278,
              269.4814
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
              473.412358,
              262.1854,
              485.172678,
              269.4814
            ],
            "text": "der"
          },
          {
            "bbox": [
              487.867718,
              262.1854,
              512.858358,
              269.4814
            ],
            "text": "Person"
          },
          {
            "bbox": [
              515.554438,
              262.1854,
              531.497718,
              269.4814
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
          330.238358,
          271.75228,
          362.831318,
          279.04828
        ],
        "id": "pdf-013-line-023",
        "source_page": 13,
        "text": "scheidet,",
        "words": [
          {
            "bbox": [
              330.238358,
              271.75228,
              362.831318,
              279.04828
            ],
            "text": "scheidet,"
          }
        ]
      },
      {
        "bbox": [
          317.482278,
          286.4746,
          531.498198,
          293.7706
        ],
        "id": "pdf-013-line-026",
        "source_page": 13,
        "text": "2. wenn das als entnommen oder veräußert geltende Wirt-",
        "words": [
          {
            "bbox": [
              317.482278,
              286.4746,
              324.153558,
              293.7706
            ],
            "text": "2."
          },
          {
            "bbox": [
              330.238278,
              286.4746,
              349.490918,
              293.7706
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              352.071398,
              286.4746,
              365.108438,
              293.7706
            ],
            "text": "das"
          },
          {
            "bbox": [
              367.689638,
              286.4746,
              377.759878,
              293.7706
            ],
            "text": "als"
          },
          {
            "bbox": [
              380.341078,
              286.4746,
              423.029318,
              293.7706
            ],
            "text": "entnommen"
          },
          {
            "bbox": [
              425.609798,
              286.4746,
              441.902598,
              293.7706
            ],
            "text": "oder"
          },
          {
            "bbox": [
              444.481878,
              286.4746,
              477.950998,
              293.7706
            ],
            "text": "veräußert"
          },
          {
            "bbox": [
              480.531718,
              286.4746,
              511.395958,
              293.7706
            ],
            "text": "geltende"
          },
          {
            "bbox": [
              513.976038,
              286.4746,
              531.498198,
              293.7706
            ],
            "text": "Wirt-"
          }
        ]
      },
      {
        "bbox": [
          330.237878,
          296.04148,
          531.496918,
          303.33748
        ],
        "id": "pdf-013-line-028",
        "source_page": 13,
        "text": "schaftsgut aus der Besteuerungshoheit des Fürstentums",
        "words": [
          {
            "bbox": [
              330.237878,
              296.04148,
              367.720678,
              303.33748
            ],
            "text": "schaftsgut"
          },
          {
            "bbox": [
              369.834598,
              296.04148,
              382.576758,
              303.33748
            ],
            "text": "aus"
          },
          {
            "bbox": [
              384.691158,
              296.04148,
              396.392198,
              303.33748
            ],
            "text": "der"
          },
          {
            "bbox": [
              398.504678,
              296.04148,
              469.961958,
              303.33748
            ],
            "text": "Besteuerungshoheit"
          },
          {
            "bbox": [
              472.075878,
              296.04148,
              485.112918,
              303.33748
            ],
            "text": "des"
          },
          {
            "bbox": [
              487.227318,
              296.04148,
              531.496918,
              303.33748
            ],
            "text": "Fürstentums"
          }
        ]
      },
      {
        "bbox": [
          330.237398,
          305.60836,
          531.497318,
          312.90436
        ],
        "id": "pdf-013-line-030",
        "source_page": 13,
        "text": "Liechtenstein ausscheidet, ausgenommen es ist als Fol -",
        "words": [
          {
            "bbox": [
              330.237398,
              305.60836,
              377.601318,
              312.90436
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              380.127638,
              305.60836,
              425.462758,
              312.90436
            ],
            "text": "ausscheidet,"
          },
          {
            "bbox": [
              427.988518,
              305.60836,
              481.043878,
              312.90436
            ],
            "text": "ausgenommen"
          },
          {
            "bbox": [
              483.570198,
              305.60836,
              491.865078,
              312.90436
            ],
            "text": "es"
          },
          {
            "bbox": [
              494.392118,
              305.60836,
              502.687478,
              312.90436
            ],
            "text": "ist"
          },
          {
            "bbox": [
              505.214038,
              305.60836,
              515.284278,
              312.90436
            ],
            "text": "als"
          },
          {
            "bbox": [
              517.811238,
              305.60836,
              528.385958,
              312.90436
            ],
            "text": "Fol"
          },
          {
            "bbox": [
              528.385318,
              305.60836,
              531.497318,
              312.90436
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          330.237078,
          315.17524,
          531.496198,
          322.47124
        ],
        "id": "pdf-013-line-032",
        "source_page": 13,
        "text": "ge des Ausscheidens aus der Besteuerungshoheit des",
        "words": [
          {
            "bbox": [
              330.237078,
              315.17524,
              339.213878,
              322.47124
            ],
            "text": "ge"
          },
          {
            "bbox": [
              342.076198,
              315.17524,
              355.291238,
              322.47124
            ],
            "text": "des"
          },
          {
            "bbox": [
              358.154678,
              315.17524,
              409.060758,
              322.47124
            ],
            "text": "Ausscheidens"
          },
          {
            "bbox": [
              411.924198,
              315.17524,
              424.844278,
              322.47124
            ],
            "text": "aus"
          },
          {
            "bbox": [
              427.707718,
              315.17524,
              439.586758,
              322.47124
            ],
            "text": "der"
          },
          {
            "bbox": [
              442.448358,
              315.17524,
              515.418118,
              322.47124
            ],
            "text": "Besteuerungshoheit"
          },
          {
            "bbox": [
              518.281158,
              315.17524,
              531.496198,
              322.47124
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          330.236838,
          324.74228,
          531.497238,
          332.03828
        ],
        "id": "pdf-013-line-034",
        "source_page": 13,
        "text": "Fürstentums Liechtenstein einer in der Bundesrepublik",
        "words": [
          {
            "bbox": [
              330.236838,
              324.74228,
              375.395798,
              332.03828
            ],
            "text": "Fürstentums"
          },
          {
            "bbox": [
              378.323478,
              324.74228,
              426.754838,
              332.03828
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              429.681718,
              324.74228,
              447.514038,
              332.03828
            ],
            "text": "einer"
          },
          {
            "bbox": [
              450.439878,
              324.74228,
              456.752198,
              332.03828
            ],
            "text": "in"
          },
          {
            "bbox": [
              459.679078,
              324.74228,
              471.558118,
              332.03828
            ],
            "text": "der"
          },
          {
            "bbox": [
              474.483958,
              324.74228,
              531.497238,
              332.03828
            ],
            "text": "Bundesrepublik"
          }
        ]
      },
      {
        "bbox": [
          330.236678,
          334.30916,
          531.154198,
          341.60516
        ],
        "id": "pdf-013-line-035",
        "source_page": 13,
        "text": "Deutschland belegenen Betriebsstätte zuzuordnen, oder",
        "words": [
          {
            "bbox": [
              330.236678,
              334.30916,
              375.132918,
              341.60516
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              377.353798,
              334.30916,
              414.537878,
              341.60516
            ],
            "text": "belegenen"
          },
          {
            "bbox": [
              416.759878,
              334.30916,
              466.579078,
              341.60516
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              468.800678,
              334.30916,
              512.639878,
              341.60516
            ],
            "text": "zuzuordnen,"
          },
          {
            "bbox": [
              514.861318,
              334.30916,
              531.154198,
              341.60516
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          317.480278,
          349.03132,
          531.495986,
          356.32732
        ],
        "id": "pdf-013-line-037",
        "source_page": 13,
        "text": "3. wenn die stillen Reserven des als entnommen oder ver -",
        "words": [
          {
            "bbox": [
              317.480278,
              349.03132,
              324.151558,
              356.32732
            ],
            "text": "3."
          },
          {
            "bbox": [
              330.236278,
              349.03132,
              349.488918,
              356.32732
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              352.128998,
              349.03132,
              362.942518,
              356.32732
            ],
            "text": "die"
          },
          {
            "bbox": [
              365.582198,
              349.03132,
              386.170678,
              356.32732
            ],
            "text": "stillen"
          },
          {
            "bbox": [
              388.810758,
              349.03132,
              422.330918,
              356.32732
            ],
            "text": "Reserven"
          },
          {
            "bbox": [
              424.970998,
              349.03132,
              438.008038,
              356.32732
            ],
            "text": "des"
          },
          {
            "bbox": [
              440.648838,
              349.03132,
              450.719078,
              356.32732
            ],
            "text": "als"
          },
          {
            "bbox": [
              453.359878,
              349.03132,
              496.048118,
              356.32732
            ],
            "text": "entnommen"
          },
          {
            "bbox": [
              498.688198,
              349.03132,
              514.980998,
              356.32732
            ],
            "text": "oder"
          },
          {
            "bbox": [
              517.619878,
              349.03132,
              528.578838,
              356.32732
            ],
            "text": "ver"
          },
          {
            "bbox": [
              528.383986,
              349.03132,
              531.495986,
              356.32732
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          330.235826,
          358.5982,
          531.497106,
          365.8942
        ],
        "id": "pdf-013-line-039",
        "source_page": 13,
        "text": "äußert geltenden Wirtschaftsguts im Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              330.235826,
              358.5982,
              353.236946,
              365.8942
            ],
            "text": "äußert"
          },
          {
            "bbox": [
              355.962786,
              358.5982,
              391.746786,
              365.8942
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              394.472386,
              358.5982,
              451.192546,
              365.8942
            ],
            "text": "Wirtschaftsguts"
          },
          {
            "bbox": [
              453.918866,
              358.5982,
              462.577346,
              365.8942
            ],
            "text": "im"
          },
          {
            "bbox": [
              465.301986,
              358.5982,
              506.105186,
              365.8942
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              508.829826,
              358.5982,
              531.497106,
              365.8942
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          330.235666,
          368.16524,
          531.496706,
          375.46124
        ],
        "id": "pdf-013-line-041",
        "source_page": 13,
        "text": "tenstein aufgedeckt werden oder in entsprechender",
        "words": [
          {
            "bbox": [
              330.235666,
              368.16524,
              358.962546,
              375.46124
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              363.942626,
              368.16524,
              404.741746,
              375.46124
            ],
            "text": "aufgedeckt"
          },
          {
            "bbox": [
              409.722146,
              368.16524,
              436.527106,
              375.46124
            ],
            "text": "werden"
          },
          {
            "bbox": [
              441.507186,
              368.16524,
              458.067026,
              375.46124
            ],
            "text": "oder"
          },
          {
            "bbox": [
              463.046066,
              368.16524,
              469.358386,
              375.46124
            ],
            "text": "in"
          },
          {
            "bbox": [
              474.338466,
              368.16524,
              531.496706,
              375.46124
            ],
            "text": "entsprechender"
          }
        ]
      },
      {
        "bbox": [
          330.235746,
          377.73212,
          531.495266,
          385.02812
        ],
        "id": "pdf-013-line-043",
        "source_page": 13,
        "text": "Anwendung der Vorschriften des deutschen Steuerrechts",
        "words": [
          {
            "bbox": [
              330.235746,
              377.73212,
              372.645186,
              385.02812
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              374.613506,
              377.73212,
              386.250866,
              385.02812
            ],
            "text": "der"
          },
          {
            "bbox": [
              388.217426,
              377.73212,
              430.380946,
              385.02812
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              432.348786,
              377.73212,
              445.322146,
              385.02812
            ],
            "text": "des"
          },
          {
            "bbox": [
              447.290626,
              377.73212,
              484.524626,
              385.02812
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              486.492466,
              377.73212,
              531.495266,
              385.02812
            ],
            "text": "Steuerrechts"
          }
        ]
      },
      {
        "bbox": [
          330.236466,
          387.299,
          455.923266,
          394.595
        ],
        "id": "pdf-013-line-045",
        "source_page": 13,
        "text": "hätten aufgedeckt werden müssen.",
        "words": [
          {
            "bbox": [
              330.236466,
              387.299,
              352.662946,
              394.595
            ],
            "text": "hätten"
          },
          {
            "bbox": [
              354.884946,
              387.299,
              394.883266,
              394.595
            ],
            "text": "aufgedeckt"
          },
          {
            "bbox": [
              397.105506,
              387.299,
              423.465506,
              394.595
            ],
            "text": "werden"
          },
          {
            "bbox": [
              425.687506,
              387.299,
              455.923266,
              394.595
            ],
            "text": "müssen."
          }
        ]
      },
      {
        "bbox": [
          317.480386,
          402.02132,
          531.497346,
          409.31732
        ],
        "id": "pdf-013-line-047",
        "source_page": 13,
        "text": "Vorstehendes gilt bei Ermittlung des Überschusses der",
        "words": [
          {
            "bbox": [
              317.480386,
              402.02132,
              367.205026,
              409.31732
            ],
            "text": "Vorstehendes"
          },
          {
            "bbox": [
              371.887266,
              402.02132,
              382.816706,
              409.31732
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              387.498466,
              402.02132,
              398.489506,
              409.31732
            ],
            "text": "bei"
          },
          {
            "bbox": [
              403.171106,
              402.02132,
              440.419026,
              409.31732
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              445.101106,
              402.02132,
              458.316146,
              409.31732
            ],
            "text": "des"
          },
          {
            "bbox": [
              462.998386,
              402.02132,
              514.935906,
              409.31732
            ],
            "text": "Überschusses"
          },
          {
            "bbox": [
              519.618306,
              402.02132,
              531.497346,
              409.31732
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.480466,
          411.58828,
          531.494866,
          418.88428
        ],
        "id": "pdf-013-line-049",
        "source_page": 13,
        "text": "Betriebseinnahmen über die Betriebsausgaben gemäß § 4",
        "words": [
          {
            "bbox": [
              317.480466,
              411.58828,
              387.837106,
              418.88428
            ],
            "text": "Betriebseinnahmen"
          },
          {
            "bbox": [
              390.585906,
              411.58828,
              406.981186,
              418.88428
            ],
            "text": "über"
          },
          {
            "bbox": [
              409.728786,
              411.58828,
              420.706946,
              418.88428
            ],
            "text": "die"
          },
          {
            "bbox": [
              423.455346,
              411.58828,
              489.571346,
              418.88428
            ],
            "text": "Betriebsausgaben"
          },
          {
            "bbox": [
              492.320146,
              411.58828,
              517.101266,
              418.88428
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              519.850066,
              411.58828,
              524.298066,
              418.88428
            ],
            "text": "§"
          },
          {
            "bbox": [
              527.046866,
              411.58828,
              531.494866,
              418.88428
            ],
            "text": "4"
          }
        ]
      },
      {
        "bbox": [
          317.480546,
          421.15516,
          531.495826,
          428.45116
        ],
        "id": "pdf-013-line-051",
        "source_page": 13,
        "text": "Absatz 3 EStG entsprechend. Wirtschaftsgüter für die ein",
        "words": [
          {
            "bbox": [
              317.480546,
              421.15516,
              342.505506,
              428.45116
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              345.631266,
              421.15516,
              350.079266,
              428.45116
            ],
            "text": "3"
          },
          {
            "bbox": [
              353.204386,
              421.15516,
              372.107746,
              428.45116
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              375.231986,
              421.15516,
              427.566306,
              428.45116
            ],
            "text": "entsprechend."
          },
          {
            "bbox": [
              430.690866,
              421.15516,
              490.778866,
              428.45116
            ],
            "text": "Wirtschaftsgüter"
          },
          {
            "bbox": [
              493.902946,
              421.15516,
              503.559186,
              428.45116
            ],
            "text": "für"
          },
          {
            "bbox": [
              506.683266,
              421.15516,
              517.674706,
              428.45116
            ],
            "text": "die"
          },
          {
            "bbox": [
              520.799586,
              421.15516,
              531.495826,
              428.45116
            ],
            "text": "ein"
          }
        ]
      },
      {
        "bbox": [
          317.480146,
          430.72204,
          531.495346,
          438.01804
        ],
        "id": "pdf-013-line-053",
        "source_page": 13,
        "text": "Ausgleichsposten gebildet worden ist, sind in ein laufend zu",
        "words": [
          {
            "bbox": [
              317.480146,
              430.72204,
              380.789266,
              438.01804
            ],
            "text": "Ausgleichsposten"
          },
          {
            "bbox": [
              383.092946,
              430.72204,
              411.829506,
              438.01804
            ],
            "text": "gebildet"
          },
          {
            "bbox": [
              414.133426,
              430.72204,
              440.790306,
              438.01804
            ],
            "text": "worden"
          },
          {
            "bbox": [
              443.093986,
              430.72204,
              453.612866,
              438.01804
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              455.915986,
              430.72204,
              470.882626,
              438.01804
            ],
            "text": "sind"
          },
          {
            "bbox": [
              473.185186,
              430.72204,
              479.408546,
              438.01804
            ],
            "text": "in"
          },
          {
            "bbox": [
              481.712226,
              430.72204,
              492.230466,
              438.01804
            ],
            "text": "ein"
          },
          {
            "bbox": [
              494.534146,
              430.72204,
              520.905026,
              438.01804
            ],
            "text": "laufend"
          },
          {
            "bbox": [
              523.207586,
              430.72204,
              531.495346,
              438.01804
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          317.479266,
          440.289,
          531.495986,
          447.585
        ],
        "id": "pdf-013-line-055",
        "source_page": 13,
        "text": "führendes Verzeichnis aufzunehmen. Die Person hat darüber",
        "words": [
          {
            "bbox": [
              317.479266,
              440.289,
              353.037826,
              447.585
            ],
            "text": "führendes"
          },
          {
            "bbox": [
              355.070626,
              440.289,
              395.306706,
              447.585
            ],
            "text": "Verzeichnis"
          },
          {
            "bbox": [
              397.339506,
              440.289,
              447.713906,
              447.585
            ],
            "text": "aufzunehmen."
          },
          {
            "bbox": [
              449.745426,
              440.289,
              461.447666,
              447.585
            ],
            "text": "Die"
          },
          {
            "bbox": [
              463.479346,
              440.289,
              488.321746,
              447.585
            ],
            "text": "Person"
          },
          {
            "bbox": [
              490.353826,
              440.289,
              501.615986,
              447.585
            ],
            "text": "hat"
          },
          {
            "bbox": [
              503.648306,
              440.289,
              531.495986,
              447.585
            ],
            "text": "darüber"
          }
        ]
      },
      {
        "bbox": [
          317.478786,
          449.85596,
          531.497106,
          457.15196
        ],
        "id": "pdf-013-line-057",
        "source_page": 13,
        "text": "hinaus Aufzeichnungen zu führen, aus denen die Bildung und",
        "words": [
          {
            "bbox": [
              317.478786,
              449.85596,
              340.657586,
              457.15196
            ],
            "text": "hinaus"
          },
          {
            "bbox": [
              342.611266,
              449.85596,
              399.186706,
              457.15196
            ],
            "text": "Aufzeichnungen"
          },
          {
            "bbox": [
              401.139746,
              449.85596,
              409.380866,
              457.15196
            ],
            "text": "zu"
          },
          {
            "bbox": [
              411.333906,
              449.85596,
              435.799346,
              457.15196
            ],
            "text": "führen,"
          },
          {
            "bbox": [
              437.751746,
              449.85596,
              450.400546,
              457.15196
            ],
            "text": "aus"
          },
          {
            "bbox": [
              452.354226,
              449.85596,
              474.394706,
              457.15196
            ],
            "text": "denen"
          },
          {
            "bbox": [
              476.347746,
              449.85596,
              487.067986,
              457.15196
            ],
            "text": "die"
          },
          {
            "bbox": [
              489.020546,
              449.85596,
              515.998546,
              457.15196
            ],
            "text": "Bildung"
          },
          {
            "bbox": [
              517.951986,
              449.85596,
              531.497106,
              457.15196
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          317.479026,
          459.42284,
          531.494866,
          466.71884
        ],
        "id": "pdf-013-line-059",
        "source_page": 13,
        "text": "Auflösung des Ausgleichspostens hervorgeht. Diese Auf-",
        "words": [
          {
            "bbox": [
              317.479026,
              459.42284,
              354.042146,
              466.71884
            ],
            "text": "Auflösung"
          },
          {
            "bbox": [
              357.692066,
              459.42284,
              370.907106,
              466.71884
            ],
            "text": "des"
          },
          {
            "bbox": [
              374.557186,
              459.42284,
              443.288946,
              466.71884
            ],
            "text": "Ausgleichspostens"
          },
          {
            "bbox": [
              446.939026,
              459.42284,
              488.466626,
              466.71884
            ],
            "text": "hervorgeht."
          },
          {
            "bbox": [
              492.115346,
              459.42284,
              512.468306,
              466.71884
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              516.117346,
              459.42284,
              531.494866,
              466.71884
            ],
            "text": "Auf-"
          }
        ]
      },
      {
        "bbox": [
          317.478946,
          468.98972,
          496.149906,
          476.28572
        ],
        "id": "pdf-013-line-061",
        "source_page": 13,
        "text": "zeichnungen sind der Steuererklärung beizufügen.",
        "words": [
          {
            "bbox": [
              317.478946,
              468.98972,
              362.663106,
              476.28572
            ],
            "text": "zeichnungen"
          },
          {
            "bbox": [
              364.885106,
              468.98972,
              379.851746,
              476.28572
            ],
            "text": "sind"
          },
          {
            "bbox": [
              382.072626,
              468.98972,
              393.773666,
              476.28572
            ],
            "text": "der"
          },
          {
            "bbox": [
              395.994466,
              468.98972,
              452.455506,
              476.28572
            ],
            "text": "Steuererklärung"
          },
          {
            "bbox": [
              454.677986,
              468.98972,
              496.149906,
              476.28572
            ],
            "text": "beizufügen."
          }
        ]
      },
      {
        "bbox": [
          317.478466,
          483.71204,
          531.494386,
          491.00804
        ],
        "id": "pdf-013-line-064",
        "source_page": 13,
        "text": "Die Person ist verpflichtet, der zuständigen Finanzbehörde",
        "words": [
          {
            "bbox": [
              317.478466,
              483.71204,
              329.307426,
              491.00804
            ],
            "text": "Die"
          },
          {
            "bbox": [
              332.036786,
              483.71204,
              357.195746,
              491.00804
            ],
            "text": "Person"
          },
          {
            "bbox": [
              359.925506,
              483.71204,
              368.347506,
              491.00804
            ],
            "text": "ist"
          },
          {
            "bbox": [
              371.077506,
              483.71204,
              413.656866,
              491.00804
            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
              416.386066,
              483.71204,
              428.213746,
              491.00804
            ],
            "text": "der"
          },
          {
            "bbox": [
              430.942386,
              483.71204,
              474.976466,
              491.00804
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              477.706226,
              483.71204,
              531.494386,
              491.00804
            ],
            "text": "Finanzbehörde"
          }
        ]
      },
      {
        "bbox": [
          317.478466,
          493.27892,
          531.493906,
          500.57492
        ],
        "id": "pdf-013-line-066",
        "source_page": 13,
        "text": "ein Ereignis im Sinne der vorstehenden Nummern unverzüg-",
        "words": [
          {
            "bbox": [
              317.478466,
              493.27892,
              327.996706,
              500.57492
            ],
            "text": "ein"
          },
          {
            "bbox": [
              330.139666,
              493.27892,
              358.428626,
              500.57492
            ],
            "text": "Ereignis"
          },
          {
            "bbox": [
              360.572306,
              493.27892,
              369.171666,
              500.57492
            ],
            "text": "im"
          },
          {
            "bbox": [
              371.313666,
              493.27892,
              391.463186,
              500.57492
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              393.605746,
              493.27892,
              405.306786,
              500.57492
            ],
            "text": "der"
          },
          {
            "bbox": [
              407.448546,
              493.27892,
              456.093666,
              500.57492
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              458.236626,
              493.27892,
              493.508866,
              500.57492
            ],
            "text": "Nummern"
          },
          {
            "bbox": [
              495.651826,
              493.27892,
              531.493906,
              500.57492
            ],
            "text": "unverzüg-"
          }
        ]
      },
      {
        "bbox": [
          317.477746,
          502.8458,
          531.494146,
          510.1418
        ],
        "id": "pdf-013-line-068",
        "source_page": 13,
        "text": "lich anzuzeigen. Kommt die Person dieser Anzeigepflicht,",
        "words": [
          {
            "bbox": [
              317.477746,
              502.8458,
              330.038306,
              510.1418
            ],
            "text": "lich"
          },
          {
            "bbox": [
              333.320786,
              502.8458,
              376.563266,
              510.1418
            ],
            "text": "anzuzeigen."
          },
          {
            "bbox": [
              379.845186,
              502.8458,
              406.195586,
              510.1418
            ],
            "text": "Kommt"
          },
          {
            "bbox": [
              409.478386,
              502.8458,
              420.469826,
              510.1418
            ],
            "text": "die"
          },
          {
            "bbox": [
              423.752066,
              502.8458,
              449.039586,
              510.1418
            ],
            "text": "Person"
          },
          {
            "bbox": [
              452.322066,
              502.8458,
              474.538306,
              510.1418
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              477.819746,
              502.8458,
              531.494146,
              510.1418
            ],
            "text": "Anzeigepflicht,"
          }
        ]
      },
      {
        "bbox": [
          317.478066,
          512.41284,
          531.493746,
          519.70884
        ],
        "id": "pdf-013-line-069",
        "source_page": 13,
        "text": "ihren Aufzeichnungspflichten oder ihren sonstigen Mitwir-",
        "words": [
          {
            "bbox": [
              317.478066,
              512.41284,
              335.316946,
              519.70884
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              338.540226,
              512.41284,
              423.414466,
              519.70884
            ],
            "text": "Aufzeichnungspflichten"
          },
          {
            "bbox": [
              426.637746,
              512.41284,
              443.197586,
              519.70884
            ],
            "text": "oder"
          },
          {
            "bbox": [
              446.419826,
              512.41284,
              464.258706,
              519.70884
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              467.481986,
              512.41284,
              502.862386,
              519.70884
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
              506.085666,
              512.41284,
              531.493746,
              519.70884
            ],
            "text": "Mitwir-"
          }
        ]
      },
      {
        "bbox": [
          317.478066,
          521.97972,
          531.494866,
          529.27572
        ],
        "id": "pdf-013-line-071",
        "source_page": 13,
        "text": "kungspflichten im Sinne des § 90 der deutschen Abgaben-",
        "words": [
          {
            "bbox": [
              317.478066,
              521.97972,
              369.895346,
              529.27572
            ],
            "text": "kungspflichten"
          },
          {
            "bbox": [
              372.578226,
              521.97972,
              381.194066,
              529.27572
            ],
            "text": "im"
          },
          {
            "bbox": [
              383.875986,
              521.97972,
              404.091186,
              529.27572
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              406.773666,
              521.97972,
              419.843586,
              529.27572
            ],
            "text": "des"
          },
          {
            "bbox": [
              422.527186,
              521.97972,
              426.975186,
              529.27572
            ],
            "text": "§"
          },
          {
            "bbox": [
              429.658066,
              521.97972,
              438.569746,
              529.27572
            ],
            "text": "90"
          },
          {
            "bbox": [
              441.252626,
              521.97972,
              452.986546,
              529.27572
            ],
            "text": "der"
          },
          {
            "bbox": [
              455.668226,
              521.97972,
              493.288386,
              529.27572
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              495.971266,
              521.97972,
              531.494866,
              529.27572
            ],
            "text": "Abgaben-"
          }
        ]
      },
      {
        "bbox": [
          317.477746,
          531.5466,
          531.492626,
          538.8426
        ],
        "id": "pdf-013-line-073",
        "source_page": 13,
        "text": "ordnung (AO) nicht nach, ist der Ausgleichsposten dieses",
        "words": [
          {
            "bbox": [
              317.477746,
              531.5466,
              347.796626,
              538.8426
            ],
            "text": "ordnung"
          },
          {
            "bbox": [
              350.899826,
              531.5466,
              366.426226,
              538.8426
            ],
            "text": "(AO)"
          },
          {
            "bbox": [
              369.527906,
              531.5466,
              387.368466,
              538.8426
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              390.471346,
              531.5466,
              410.535506,
              538.8426
            ],
            "text": "nach,"
          },
          {
            "bbox": [
              413.637506,
              531.5466,
              422.110786,
              538.8426
            ],
            "text": "ist"
          },
          {
            "bbox": [
              425.213666,
              531.5466,
              437.092706,
              538.8426
            ],
            "text": "der"
          },
          {
            "bbox": [
              440.194226,
              531.5466,
              504.837826,
              538.8426
            ],
            "text": "Ausgleichsposten"
          },
          {
            "bbox": [
              507.940386,
              531.5466,
              531.492626,
              538.8426
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          317.477586,
          541.11348,
          478.091906,
          548.40948
        ],
        "id": "pdf-013-line-075",
        "source_page": 13,
        "text": "Wirtschaftsguts gewinnerhöhend aufzulösen.",
        "words": [
          {
            "bbox": [
              317.477586,
              541.11348,
              373.370066,
              548.40948
            ],
            "text": "Wirtschaftsguts"
          },
          {
            "bbox": [
              375.592786,
              541.11348,
              435.141266,
              548.40948
            ],
            "text": "gewinnerhöhend"
          },
          {
            "bbox": [
              437.362146,
              541.11348,
              478.091906,
              548.40948
            ],
            "text": "aufzulösen."
          }
        ]
      },
      {
        "bbox": [
          304.721346,
          555.8358,
          531.490786,
          563.1318
        ],
        "id": "pdf-013-line-077",
        "source_page": 13,
        "text": "b) Für eine im Fürstentum Liechtenstein ansässige Person gilt",
        "words": [
          {
            "bbox": [
              304.721346,
              555.8358,
              311.535506,
              563.1318
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.477186,
              555.8358,
              328.866786,
              563.1318
            ],
            "text": "Für"
          },
          {
            "bbox": [
              331.567666,
              555.8358,
              346.488066,
              563.1318
            ],
            "text": "eine"
          },
          {
            "bbox": [
              349.189746,
              555.8358,
              357.824786,
              563.1318
            ],
            "text": "im"
          },
          {
            "bbox": [
              360.525906,
              555.8358,
              401.117746,
              563.1318
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              403.818866,
              555.8358,
              451.610146,
              563.1318
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              454.312226,
              555.8358,
              490.297346,
              563.1318
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              492.999026,
              555.8358,
              518.019426,
              563.1318
            ],
            "text": "Person"
          },
          {
            "bbox": [
              520.721506,
              555.8358,
              531.490786,
              563.1318
            ],
            "text": "gilt"
          }
        ]
      },
      {
        "bbox": [
          317.476706,
          565.40268,
          418.073506,
          572.69868
        ],
        "id": "pdf-013-line-079",
        "source_page": 13,
        "text": "Buchstabe a) entsprechend.",
        "words": [
          {
            "bbox": [
              317.476706,
              565.40268,
              355.997186,
              572.69868
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              358.218786,
              565.40268,
              364.585666,
              572.69868
            ],
            "text": "a)"
          },
          {
            "bbox": [
              366.806706,
              565.40268,
              418.073506,
              572.69868
            ],
            "text": "entsprechend."
          }
        ]
      },
      {
        "bbox": [
          313.224626,
          580.125,
          531.492786,
          587.421
        ],
        "id": "pdf-013-line-082",
        "source_page": 13,
        "text": "(2) Soweit es bei einer in einem Vertragsstaat ansässigen",
        "words": [
          {
            "bbox": [
              313.224626,
              580.125,
              321.992066,
              587.421
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.615506,
              580.125,
              351.488546,
              587.421
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              355.121426,
              580.125,
              363.505346,
              587.421
            ],
            "text": "es"
          },
          {
            "bbox": [
              367.138706,
              580.125,
              378.129746,
              587.421
            ],
            "text": "bei"
          },
          {
            "bbox": [
              381.762466,
              580.125,
              399.594786,
              587.421
            ],
            "text": "einer"
          },
          {
            "bbox": [
              403.226306,
              580.125,
              409.538626,
              587.421
            ],
            "text": "in"
          },
          {
            "bbox": [
              413.171186,
              580.125,
              435.163506,
              587.421
            ],
            "text": "einem"
          },
          {
            "bbox": [
              438.795106,
              580.125,
              486.911986,
              587.421
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              490.544866,
              580.125,
              531.492786,
              587.421
            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
          304.720546,
          589.69188,
          531.492386,
          596.98788
        ],
        "id": "pdf-013-line-083",
        "source_page": 13,
        "text": "Person in Bezug auf Vermögen, das nicht einer im anderen",
        "words": [
          {
            "bbox": [
              304.720546,
              589.69188,
              330.008066,
              596.98788
            ],
            "text": "Person"
          },
          {
            "bbox": [
              333.850946,
              589.69188,
              340.163266,
              596.98788
            ],
            "text": "in"
          },
          {
            "bbox": [
              344.006146,
              589.69188,
              366.965586,
              596.98788
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              370.809106,
              589.69188,
              382.097186,
              596.98788
            ],
            "text": "auf"
          },
          {
            "bbox": [
              385.939986,
              589.69188,
              425.129666,
              596.98788
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              428.971986,
              589.69188,
              442.187026,
              596.98788
            ],
            "text": "das"
          },
          {
            "bbox": [
              446.030706,
              589.69188,
              463.871266,
              596.98788
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              467.714466,
              589.69188,
              485.546786,
              596.98788
            ],
            "text": "einer"
          },
          {
            "bbox": [
              489.388626,
              589.69188,
              498.076946,
              596.98788
            ],
            "text": "im"
          },
          {
            "bbox": [
              501.918866,
              589.69188,
              531.492386,
              596.98788
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          304.720706,
          599.25876,
          531.492306,
          606.55476
        ],
        "id": "pdf-013-line-085",
        "source_page": 13,
        "text": "Vertragsstaat belegenen Betriebsstätte im Sinne des Artikels 5",
        "words": [
          {
            "bbox": [
              304.720706,
              599.25876,
              352.092626,
              606.55476
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              354.786226,
              599.25876,
              392.185826,
              606.55476
            ],
            "text": "belegenen"
          },
          {
            "bbox": [
              394.879106,
              599.25876,
              445.048146,
              606.55476
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              447.741186,
              599.25876,
              456.367506,
              606.55476
            ],
            "text": "im"
          },
          {
            "bbox": [
              459.059826,
              599.25876,
              479.316786,
              606.55476
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              482.009826,
              599.25876,
              495.100786,
              606.55476
            ],
            "text": "des"
          },
          {
            "bbox": [
              497.794866,
              599.25876,
              524.350226,
              606.55476
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              527.044306,
              599.25876,
              531.492306,
              606.55476
            ],
            "text": "5"
          }
        ]
      },
      {
        "bbox": [
          304.721186,
          608.82564,
          531.492226,
          616.12164
        ],
        "id": "pdf-013-line-087",
        "source_page": 13,
        "text": "dieses Abkommens zuzuordnen ist, allein durch das Inkraft-",
        "words": [
          {
            "bbox": [
              304.721186,
              608.82564,
              328.273426,
              616.12164
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              331.911906,
              608.82564,
              377.580466,
              616.12164
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              381.218946,
              608.82564,
              423.635346,
              616.12164
            ],
            "text": "zuzuordnen"
          },
          {
            "bbox": [
              427.273026,
              608.82564,
              438.058786,
              616.12164
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              441.695906,
              608.82564,
              460.504706,
              616.12164
            ],
            "text": "allein"
          },
          {
            "bbox": [
              464.142386,
              608.82564,
              484.948066,
              616.12164
            ],
            "text": "durch"
          },
          {
            "bbox": [
              488.585746,
              608.82564,
              501.800786,
              616.12164
            ],
            "text": "das"
          },
          {
            "bbox": [
              505.439266,
              608.82564,
              531.492226,
              616.12164
            ],
            "text": "Inkraft-"
          }
        ]
      },
      {
        "bbox": [
          304.721186,
          618.39268,
          531.492786,
          625.68868
        ],
        "id": "pdf-013-line-089",
        "source_page": 13,
        "text": "treten dieses Abkommens zur Anwendung des § 4 Absatz 1",
        "words": [
          {
            "bbox": [
              304.721186,
              618.39268,
              325.662786,
              625.68868
            ],
            "text": "treten"
          },
          {
            "bbox": [
              329.053666,
              618.39268,
              352.605906,
              625.68868
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              355.997586,
              618.39268,
              401.666146,
              625.68868
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              405.057826,
              618.39268,
              416.186786,
              625.68868
            ],
            "text": "zur"
          },
          {
            "bbox": [
              419.576626,
              618.39268,
              462.952306,
              625.68868
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              466.343826,
              618.39268,
              479.558866,
              625.68868
            ],
            "text": "des"
          },
          {
            "bbox": [
              482.950546,
              618.39268,
              487.398546,
              625.68868
            ],
            "text": "§"
          },
          {
            "bbox": [
              490.789426,
              618.39268,
              495.237426,
              625.68868
            ],
            "text": "4"
          },
          {
            "bbox": [
              498.628306,
              618.39268,
              523.653346,
              625.68868
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              527.044786,
              618.39268,
              531.492786,
              625.68868
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          304.721186,
          627.95956,
          531.493026,
          635.25556
        ],
        "id": "pdf-013-line-091",
        "source_page": 13,
        "text": "Satz 3 EStG oder des § 12 Absatz 1 KStG kommt, wird Folgen-",
        "words": [
          {
            "bbox": [
              304.721186,
              627.95956,
              320.559186,
              635.25556
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              322.885906,
              627.95956,
              327.333906,
              635.25556
            ],
            "text": "3"
          },
          {
            "bbox": [
              329.659986,
              627.95956,
              348.296466,
              635.25556
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              350.621586,
              627.95956,
              366.914386,
              635.25556
            ],
            "text": "oder"
          },
          {
            "bbox": [
              369.239266,
              627.95956,
              382.276306,
              635.25556
            ],
            "text": "des"
          },
          {
            "bbox": [
              384.603106,
              627.95956,
              389.051106,
              635.25556
            ],
            "text": "§"
          },
          {
            "bbox": [
              391.377186,
              627.95956,
              400.272466,
              635.25556
            ],
            "text": "12"
          },
          {
            "bbox": [
              402.598546,
              627.95956,
              427.178706,
              635.25556
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              429.505346,
              627.95956,
              433.953346,
              635.25556
            ],
            "text": "1"
          },
          {
            "bbox": [
              436.279426,
              627.95956,
              455.365106,
              635.25556
            ],
            "text": "KStG"
          },
          {
            "bbox": [
              457.690226,
              627.95956,
              484.722866,
              635.25556
            ],
            "text": "kommt,"
          },
          {
            "bbox": [
              487.048386,
              627.95956,
              502.147826,
              635.25556
            ],
            "text": "wird"
          },
          {
            "bbox": [
              504.472786,
              627.95956,
              531.493026,
              635.25556
            ],
            "text": "Folgen-"
          }
        ]
      },
      {
        "bbox": [
          304.721026,
          637.52644,
          357.792546,
          644.82244
        ],
        "id": "pdf-013-line-093",
        "source_page": 13,
        "text": "des vereinbart:",
        "words": [
          {
            "bbox": [
              304.721026,
              637.52644,
              317.758066,
              644.82244
            ],
            "text": "des"
          },
          {
            "bbox": [
              319.980786,
              637.52644,
              357.792546,
              644.82244
            ],
            "text": "vereinbart:"
          }
        ]
      },
      {
        "bbox": [
          304.720946,
          652.24876,
          531.491666,
          659.54476
        ],
        "id": "pdf-013-line-095",
        "source_page": 13,
        "text": "a) Die hierfür geschuldete Steuer ist zinslos und ohne Sicher-",
        "words": [
          {
            "bbox": [
              304.720946,
              652.24876,
              311.087826,
              659.54476
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.476786,
              652.24876,
              329.239346,
              659.54476
            ],
            "text": "Die"
          },
          {
            "bbox": [
              331.935666,
              652.24876,
              354.790226,
              659.54476
            ],
            "text": "hierfür"
          },
          {
            "bbox": [
              357.485586,
              652.24876,
              401.393506,
              659.54476
            ],
            "text": "geschuldete"
          },
          {
            "bbox": [
              404.089826,
              652.24876,
              427.521746,
              659.54476
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              430.217106,
              652.24876,
              438.572706,
              659.54476
            ],
            "text": "ist"
          },
          {
            "bbox": [
              441.269586,
              652.24876,
              465.879986,
              659.54476
            ],
            "text": "zinslos"
          },
          {
            "bbox": [
              468.577266,
              652.24876,
              482.275986,
              659.54476
            ],
            "text": "und"
          },
          {
            "bbox": [
              484.971506,
              652.24876,
              502.844146,
              659.54476
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              505.540466,
              652.24876,
              531.491666,
              659.54476
            ],
            "text": "Sicher-"
          }
        ]
      },
      {
        "bbox": [
          317.476706,
          661.81564,
          406.220146,
          669.11164
        ],
        "id": "pdf-013-line-097",
        "source_page": 13,
        "text": "heitsleistung zu stunden.",
        "words": [
          {
            "bbox": [
              317.476706,
              661.81564,
              362.365426,
              669.11164
            ],
            "text": "heitsleistung"
          },
          {
            "bbox": [
              364.587906,
              661.81564,
              372.875746,
              669.11164
            ],
            "text": "zu"
          },
          {
            "bbox": [
              375.097746,
              661.81564,
              406.220146,
              669.11164
            ],
            "text": "stunden."
          }
        ]
      },
      {
        "bbox": [
          317.476546,
          676.5378,
          429.431026,
          683.8338
        ],
        "id": "pdf-013-line-100",
        "source_page": 13,
        "text": "Die Stundung ist zu widerrufen,",
        "words": [
          {
            "bbox": [
              317.476546,
              676.5378,
              329.178786,
              683.8338
            ],
            "text": "Die"
          },
          {
            "bbox": [
              331.400386,
              676.5378,
              366.201426,
              683.8338
            ],
            "text": "Stundung"
          },
          {
            "bbox": [
              368.423906,
              676.5378,
              376.719266,
              683.8338
            ],
            "text": "ist"
          },
          {
            "bbox": [
              378.941506,
              676.5378,
              387.229346,
              683.8338
            ],
            "text": "zu"
          },
          {
            "bbox": [
              389.451346,
              676.5378,
              429.431026,
              683.8338
            ],
            "text": "widerrufen,"
          }
        ]
      },
      {
        "bbox": [
          317.476386,
          691.26012,
          531.492306,
          698.55612
        ],
        "id": "pdf-013-line-102",
        "source_page": 13,
        "text": "1. soweit das Vermögen veräußert wird oder nach deut-",
        "words": [
          {
            "bbox": [
              317.476386,
              691.26012,
              324.147666,
              698.55612
            ],
            "text": "1."
          },
          {
            "bbox": [
              330.232386,
              691.26012,
              353.921906,
              698.55612
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              357.371986,
              691.26012,
              370.587026,
              698.55612
            ],
            "text": "das"
          },
          {
            "bbox": [
              374.037586,
              691.26012,
              410.915106,
              698.55612
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              414.364866,
              691.26012,
              448.545666,
              698.55612
            ],
            "text": "veräußert"
          },
          {
            "bbox": [
              451.995746,
              691.26012,
              467.362066,
              698.55612
            ],
            "text": "wird"
          },
          {
            "bbox": [
              470.810786,
              691.26012,
              487.370626,
              698.55612
            ],
            "text": "oder"
          },
          {
            "bbox": [
              490.819346,
              691.26012,
              508.571346,
              698.55612
            ],
            "text": "nach"
          },
          {
            "bbox": [
              512.021106,
              691.26012,
              531.492306,
              698.55612
            ],
            "text": "deut-"
          }
        ]
      },
      {
        "bbox": [
          330.232386,
          700.827,
          531.493346,
          708.123
        ],
        "id": "pdf-013-line-104",
        "source_page": 13,
        "text": "schem Steuerrecht als veräußert gilt, verdeckt in eine Ge-",
        "words": [
          {
            "bbox": [
              330.232386,
              700.827,
              353.954226,
              708.123
            ],
            "text": "schem"
          },
          {
            "bbox": [
              355.918146,
              700.827,
              396.924066,
              708.123
            ],
            "text": "Steuerrecht"
          },
          {
            "bbox": [
              398.889186,
              700.827,
              408.889906,
              708.123
            ],
            "text": "als"
          },
          {
            "bbox": [
              410.855506,
              700.827,
              444.046226,
              708.123
            ],
            "text": "veräußert"
          },
          {
            "bbox": [
              446.011346,
              700.827,
              458.758386,
              708.123
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              460.722626,
              700.827,
              491.293826,
              708.123
            ],
            "text": "verdeckt"
          },
          {
            "bbox": [
              493.258946,
              700.827,
              499.447586,
              708.123
            ],
            "text": "in"
          },
          {
            "bbox": [
              501.412466,
              700.827,
              516.121666,
              708.123
            ],
            "text": "eine"
          },
          {
            "bbox": [
              518.086146,
              700.827,
              531.493346,
              708.123
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          330.232146,
          710.39396,
          531.491906,
          717.68996
        ],
        "id": "pdf-013-line-106",
        "source_page": 13,
        "text": "sellschaft im Sinne des § 17 Absatz 1 EStG eingelegt",
        "words": [
          {
            "bbox": [
              330.232146,
              710.39396,
              364.802706,
              717.68996
            ],
            "text": "sellschaft"
          },
          {
            "bbox": [
              368.044626,
              710.39396,
              376.732946,
              717.68996
            ],
            "text": "im"
          },
          {
            "bbox": [
              379.973586,
              710.39396,
              400.478706,
              717.68996
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              403.720066,
              710.39396,
              416.935106,
              717.68996
            ],
            "text": "des"
          },
          {
            "bbox": [
              420.177506,
              710.39396,
              424.625506,
              717.68996
            ],
            "text": "§"
          },
          {
            "bbox": [
              427.867106,
              710.39396,
              436.851266,
              717.68996
            ],
            "text": "17"
          },
          {
            "bbox": [
              440.092866,
              710.39396,
              465.117826,
              717.68996
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              468.360066,
              710.39396,
              472.808066,
              717.68996
            ],
            "text": "1"
          },
          {
            "bbox": [
              476.049666,
              710.39396,
              494.953026,
              717.68996
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              498.193746,
              710.39396,
              531.491906,
              717.68996
            ],
            "text": "eingelegt"
          }
        ]
      },
      {
        "bbox": [
          330.232226,
          719.96084,
          531.491666,
          727.25684
        ],
        "id": "pdf-013-line-108",
        "source_page": 13,
        "text": "oder bei Anteilen an Kapitalgesellschaften einer der Tat-",
        "words": [
          {
            "bbox": [
              330.232226,
              719.96084,
              346.525026,
              727.25684
            ],
            "text": "oder"
          },
          {
            "bbox": [
              349.067666,
              719.96084,
              359.880706,
              727.25684
            ],
            "text": "bei"
          },
          {
            "bbox": [
              362.424626,
              719.96084,
              391.065906,
              727.25684
            ],
            "text": "Anteilen"
          },
          {
            "bbox": [
              393.609746,
              719.96084,
              402.352626,
              727.25684
            ],
            "text": "an"
          },
          {
            "bbox": [
              404.896466,
              719.96084,
              480.935826,
              727.25684
            ],
            "text": "Kapitalgesellschaften"
          },
          {
            "bbox": [
              483.479666,
              719.96084,
              500.956066,
              727.25684
            ],
            "text": "einer"
          },
          {
            "bbox": [
              503.498706,
              719.96084,
              515.199826,
              727.25684
            ],
            "text": "der"
          },
          {
            "bbox": [
              517.742546,
              719.96084,
              531.491666,
              727.25684
            ],
            "text": "Tat-"
          }
        ]
      },
      {
        "bbox": [
          330.231506,
          729.5278,
          492.568866,
          736.8238
        ],
        "id": "pdf-013-line-110",
        "source_page": 13,
        "text": "bestände des § 17 Absatz 4 EStG erfüllt wird;",
        "words": [
          {
            "bbox": [
              330.231506,
              729.5278,
              363.568386,
              736.8238
            ],
            "text": "bestände"
          },
          {
            "bbox": [
              365.789986,
              729.5278,
              378.827026,
              736.8238
            ],
            "text": "des"
          },
          {
            "bbox": [
              381.049746,
              729.5278,
              385.497746,
              736.8238
            ],
            "text": "§"
          },
          {
            "bbox": [
              387.719746,
              729.5278,
              396.615026,
              736.8238
            ],
            "text": "17"
          },
          {
            "bbox": [
              398.837026,
              729.5278,
              423.417186,
              736.8238
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              425.639746,
              729.5278,
              430.087746,
              736.8238
            ],
            "text": "4"
          },
          {
            "bbox": [
              432.309746,
              729.5278,
              450.946226,
              736.8238
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              453.167266,
              729.5278,
              473.025026,
              736.8238
            ],
            "text": "erfüllt"
          },
          {
            "bbox": [
              475.247266,
              729.5278,
              492.568866,
              736.8238
            ],
            "text": "wird;"
          }
        ]
      },
      {
        "bbox": [
          317.475506,
          744.25004,
          531.490546,
          751.54604
        ],
        "id": "pdf-013-line-113",
        "source_page": 13,
        "text": "2. soweit das Vermögen auf eine Person übergeht, die nicht",
        "words": [
          {
            "bbox": [
              317.475506,
              744.25004,
              324.146786,
              751.54604
            ],
            "text": "2."
          },
          {
            "bbox": [
              330.231506,
              744.25004,
              353.430626,
              751.54604
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              355.421426,
              744.25004,
              368.440306,
              751.54604
            ],
            "text": "das"
          },
          {
            "bbox": [
              370.431586,
              744.25004,
              406.622466,
              751.54604
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              408.613106,
              744.25004,
              419.705106,
              751.54604
            ],
            "text": "auf"
          },
          {
            "bbox": [
              421.695586,
              744.25004,
              436.481906,
              751.54604
            ],
            "text": "eine"
          },
          {
            "bbox": [
              438.472066,
              744.25004,
              463.269106,
              751.54604
            ],
            "text": "Person"
          },
          {
            "bbox": [
              465.259746,
              744.25004,
              499.266466,
              751.54604
            ],
            "text": "übergeht,"
          },
          {
            "bbox": [
              501.256466,
              744.25004,
              512.051906,
              751.54604
            ],
            "text": "die"
          },
          {
            "bbox": [
              514.042066,
              744.25004,
              531.490546,
              751.54604
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          330.231506,
          753.81692,
          531.490386,
          761.11292
        ],
        "id": "pdf-013-line-115",
        "source_page": 13,
        "text": "in einem der beiden Vertragsstaaten einer mit der deut-",
        "words": [
          {
            "bbox": [
              330.231506,
              753.81692,
              336.475906,
              761.11292
            ],
            "text": "in"
          },
          {
            "bbox": [
              339.163426,
              753.81692,
              360.884146,
              761.11292
            ],
            "text": "einem"
          },
          {
            "bbox": [
              363.570626,
              753.81692,
              375.313826,
              761.11292
            ],
            "text": "der"
          },
          {
            "bbox": [
              378.000146,
              753.81692,
              402.402946,
              761.11292
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              405.090466,
              753.81692,
              461.079106,
              761.11292
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              463.766626,
              753.81692,
              481.327346,
              761.11292
            ],
            "text": "einer"
          },
          {
            "bbox": [
              484.013666,
              753.81692,
              495.173346,
              761.11292
            ],
            "text": "mit"
          },
          {
            "bbox": [
              497.861106,
              753.81692,
              509.604306,
              761.11292
            ],
            "text": "der"
          },
          {
            "bbox": [
              512.290626,
              753.81692,
              531.490386,
              761.11292
            ],
            "text": "deut-"
          }
        ]
      },
      {
        "bbox": [
          330.231426,
          763.38396,
          531.492706,
          770.67996
        ],
        "id": "pdf-013-line-117",
        "source_page": 13,
        "text": "schen unbeschränkten Einkommen- oder Körperschaft-",
        "words": [
          {
            "bbox": [
              330.231426,
              763.38396,
              351.817586,
              770.67996
            ],
            "text": "schen"
          },
          {
            "bbox": [
              354.509346,
              763.38396,
              412.037986,
              770.67996
            ],
            "text": "unbeschränkten"
          },
          {
            "bbox": [
              414.729746,
              763.38396,
              460.210066,
              770.67996
            ],
            "text": "Einkommen-"
          },
          {
            "bbox": [
              462.901826,
              763.38396,
              479.270626,
              770.67996
            ],
            "text": "oder"
          },
          {
            "bbox": [
              481.961266,
              763.38396,
              531.492706,
              770.67996
            ],
            "text": "Körperschaft-"
          }
        ]
      },
      {
        "bbox": [
          330.230946,
          772.95084,
          513.886066,
          780.24684
        ],
        "id": "pdf-013-line-118",
        "source_page": 13,
        "text": "steuerpflicht vergleichbaren Steuerpflicht unterliegt;",
        "words": [
          {
            "bbox": [
              330.230946,
              772.95084,
              374.274226,
              780.24684
            ],
            "text": "steuerpflicht"
          },
          {
            "bbox": [
              376.496466,
              772.95084,
              428.785986,
              780.24684
            ],
            "text": "vergleichbaren"
          },
          {
            "bbox": [
              431.007986,
              772.95084,
              476.209506,
              780.24684
            ],
            "text": "Steuerpflicht"
          },
          {
            "bbox": [
              478.431746,
              772.95084,
              513.886066,
              780.24684
            ],
            "text": "unterliegt;"
          }
        ]
      },
      {
        "bbox": [
          76.5354,
          75.1172,
          290.55316,
          82.4132
        ],
        "id": "pdf-014-line-003",
        "source_page": 14,
        "text": "3. soweit in Bezug auf das Vermögen eine Entnahme oder",
        "words": [
          {
            "bbox": [
              76.5354,
              75.1172,
              83.20668,
              82.4132
            ],
            "text": "3."
          },
          {
            "bbox": [
              89.29132,
              75.1172,
              112.55852,
              82.4132
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              115.22972,
              75.1172,
              121.45764,
              82.4132
            ],
            "text": "in"
          },
          {
            "bbox": [
              124.12852,
              75.1172,
              146.75012,
              82.4132
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              149.42164,
              75.1172,
              160.54068,
              82.4132
            ],
            "text": "auf"
          },
          {
            "bbox": [
              163.21156,
              75.1172,
              176.25764,
              82.4132
            ],
            "text": "das"
          },
          {
            "bbox": [
              178.92932,
              75.1172,
              215.21524,
              82.4132
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              217.88612,
              75.1172,
              232.71308,
              82.4132
            ],
            "text": "eine"
          },
          {
            "bbox": [
              235.38364,
              75.1172,
              271.57604,
              82.4132
            ],
            "text": "Entnahme"
          },
          {
            "bbox": [
              274.24668,
              75.1172,
              290.55316,
              82.4132
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          89.29116,
          84.68424,
          290.553,
          91.98024
        ],
        "id": "pdf-014-line-005",
        "source_page": 14,
        "text": "ein anderer Vorgang verwirklicht wird, der nach dem",
        "words": [
          {
            "bbox": [
              89.29116,
              84.68424,
              99.9874,
              91.98024
            ],
            "text": "ein"
          },
          {
            "bbox": [
              103.96836,
              84.68424,
              131.75796,
              91.98024
            ],
            "text": "anderer"
          },
          {
            "bbox": [
              135.7378,
              84.68424,
              165.8558,
              91.98024
            ],
            "text": "Vorgang"
          },
          {
            "bbox": [
              169.83732,
              84.68424,
              211.28316,
              91.98024
            ],
            "text": "verwirklicht"
          },
          {
            "bbox": [
              215.26436,
              84.68424,
              232.9418,
              91.98024
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              236.92212,
              84.68424,
              248.80116,
              91.98024
            ],
            "text": "der"
          },
          {
            "bbox": [
              252.781,
              84.68424,
              270.53308,
              91.98024
            ],
            "text": "nach"
          },
          {
            "bbox": [
              274.51396,
              84.68424,
              290.553,
              91.98024
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          89.29172,
          94.25112,
          290.55052,
          101.54712
        ],
        "id": "pdf-014-line-007",
        "source_page": 14,
        "text": "Recht eines der beiden Vertragsstaaten zum Ansatz des",
        "words": [
          {
            "bbox": [
              89.29172,
              94.25112,
              110.32724,
              101.54712
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              112.79684,
              94.25112,
              131.60924,
              101.54712
            ],
            "text": "eines"
          },
          {
            "bbox": [
              134.07932,
              94.25112,
              145.78044,
              101.54712
            ],
            "text": "der"
          },
          {
            "bbox": [
              148.2486,
              94.25112,
              172.54628,
              101.54712
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              175.01564,
              94.25112,
              230.70948,
              101.54712
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              233.17884,
              94.25112,
              248.28988,
              101.54712
            ],
            "text": "zum"
          },
          {
            "bbox": [
              250.75828,
              94.25112,
              275.04356,
              101.54712
            ],
            "text": "Ansatz"
          },
          {
            "bbox": [
              277.51348,
              94.25112,
              290.55052,
              101.54712
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          89.29132,
          103.818,
          235.38268,
          111.114
        ],
        "id": "pdf-014-line-009",
        "source_page": 14,
        "text": "Teilwerts oder des gemeinen Werts führt;",
        "words": [
          {
            "bbox": [
              89.29132,
              103.818,
              120.53732,
              111.114
            ],
            "text": "Teilwerts"
          },
          {
            "bbox": [
              122.76004,
              103.818,
              139.05292,
              111.114
            ],
            "text": "oder"
          },
          {
            "bbox": [
              141.27372,
              103.818,
              154.31084,
              111.114
            ],
            "text": "des"
          },
          {
            "bbox": [
              156.53356,
              103.818,
              191.503,
              111.114
            ],
            "text": "gemeinen"
          },
          {
            "bbox": [
              193.725,
              103.818,
              214.45348,
              111.114
            ],
            "text": "Werts"
          },
          {
            "bbox": [
              216.6762,
              103.818,
              235.38268,
              111.114
            ],
            "text": "führt;"
          }
        ]
      },
      {
        "bbox": [
          76.53524,
          120.92712,
          290.55076,
          128.22312
        ],
        "id": "pdf-014-line-012",
        "source_page": 14,
        "text": "4. wenn die Person oder ihr Rechtsnachfolger nicht mehr in",
        "words": [
          {
            "bbox": [
              76.53524,
              120.92712,
              83.20652,
              128.22312
            ],
            "text": "4."
          },
          {
            "bbox": [
              89.29116,
              120.92712,
              108.5438,
              128.22312
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              110.5982,
              120.92712,
              121.4118,
              128.22312
            ],
            "text": "die"
          },
          {
            "bbox": [
              123.4658,
              120.92712,
              148.3082,
              128.22312
            ],
            "text": "Person"
          },
          {
            "bbox": [
              150.3626,
              120.92712,
              166.65548,
              128.22312
            ],
            "text": "oder"
          },
          {
            "bbox": [
              168.70868,
              120.92712,
              177.5954,
              128.22312
            ],
            "text": "ihr"
          },
          {
            "bbox": [
              179.6486,
              120.92712,
              242.453,
              128.22312
            ],
            "text": "Rechtsnachfolger"
          },
          {
            "bbox": [
              244.5062,
              120.92712,
              261.99108,
              128.22312
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              264.04572,
              120.92712,
              282.2742,
              128.22312
            ],
            "text": "mehr"
          },
          {
            "bbox": [
              284.3274,
              120.92712,
              290.55076,
              128.22312
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          89.29068,
          130.494,
          255.65148,
          137.79
        ],
        "id": "pdf-014-line-014",
        "source_page": 14,
        "text": "einem der beiden Vertragsstaaten ansässig ist.",
        "words": [
          {
            "bbox": [
              89.29068,
              130.494,
              110.92708,
              137.79
            ],
            "text": "einem"
          },
          {
            "bbox": [
              113.14812,
              130.494,
              124.84924,
              137.79
            ],
            "text": "der"
          },
          {
            "bbox": [
              127.07004,
              130.494,
              151.36772,
              137.79
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              153.58972,
              130.494,
              209.28356,
              137.79
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              211.50556,
              130.494,
              242.91004,
              137.79
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              245.13252,
              130.494,
              255.65148,
              137.79
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          76.53468,
          147.60304,
          290.55036,
          154.89904
        ],
        "id": "pdf-014-line-016",
        "source_page": 14,
        "text": "Ein Umwandlungsvorgang, auf den das deutsche Umwand-",
        "words": [
          {
            "bbox": [
              76.53468,
              147.60304,
              87.64476,
              154.89904
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              90.02972,
              147.60304,
              172.695,
              154.89904
            ],
            "text": "Umwandlungsvorgang,"
          },
          {
            "bbox": [
              175.0794,
              147.60304,
              186.18956,
              154.89904
            ],
            "text": "auf"
          },
          {
            "bbox": [
              188.57444,
              147.60304,
              202.05956,
              154.89904
            ],
            "text": "den"
          },
          {
            "bbox": [
              204.44452,
              147.60304,
              217.48164,
              154.89904
            ],
            "text": "das"
          },
          {
            "bbox": [
              219.86732,
              147.60304,
              252.9094,
              154.89904
            ],
            "text": "deutsche"
          },
          {
            "bbox": [
              255.29396,
              147.60304,
              290.55036,
              154.89904
            ],
            "text": "Umwand-"
          }
        ]
      },
      {
        "bbox": [
          76.5342,
          157.17008,
          290.55052,
          164.46608
        ],
        "id": "pdf-014-line-018",
        "source_page": 14,
        "text": "lungssteuergesetz (UmwStG) vom 7. Dezember 2006 (BGBl. I",
        "words": [
          {
            "bbox": [
              76.5342,
              157.17008,
              140.34524,
              164.46608
            ],
            "text": "lungssteuergesetz"
          },
          {
            "bbox": [
              142.28492,
              157.17008,
              178.41164,
              164.46608
            ],
            "text": "(UmwStG)"
          },
          {
            "bbox": [
              180.3498,
              157.17008,
              195.6446,
              164.46608
            ],
            "text": "vom"
          },
          {
            "bbox": [
              197.58268,
              157.17008,
              204.1934,
              164.46608
            ],
            "text": "7."
          },
          {
            "bbox": [
              206.13188,
              157.17008,
              242.09876,
              164.46608
            ],
            "text": "Dezember"
          },
          {
            "bbox": [
              244.03676,
              157.17008,
              261.64492,
              164.46608
            ],
            "text": "2006"
          },
          {
            "bbox": [
              263.58404,
              157.17008,
              286.37844,
              164.46608
            ],
            "text": "(BGBl."
          },
          {
            "bbox": [
              288.47852,
              157.17008,
              290.55052,
              164.46608
            ],
            "text": "I"
          }
        ]
      },
      {
        "bbox": [
          76.53404,
          166.73696,
          290.54932,
          174.03296
        ],
        "id": "pdf-014-line-020",
        "source_page": 14,
        "text": "S. 2782, 2791) in der jeweils geltenden Fassung anzuwenden",
        "words": [
          {
            "bbox": [
              76.53404,
              166.73696,
              83.90524,
              174.03296
            ],
            "text": "S."
          },
          {
            "bbox": [
              85.86796,
              166.73696,
              105.73548,
              174.03296
            ],
            "text": "2782,"
          },
          {
            "bbox": [
              107.6982,
              166.73696,
              127.41372,
              174.03296
            ],
            "text": "2791)"
          },
          {
            "bbox": [
              129.37604,
              166.73696,
              135.563,
              174.03296
            ],
            "text": "in"
          },
          {
            "bbox": [
              137.52628,
              166.73696,
              149.15452,
              174.03296
            ],
            "text": "der"
          },
          {
            "bbox": [
              151.1166,
              166.73696,
              174.87652,
              174.03296
            ],
            "text": "jeweils"
          },
          {
            "bbox": [
              176.84052,
              166.73696,
              211.86052,
              174.03296
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              213.8238,
              166.73696,
              243.59396,
              174.03296
            ],
            "text": "Fassung"
          },
          {
            "bbox": [
              245.5578,
              166.73696,
              290.54932,
              174.03296
            ],
            "text": "anzuwenden"
          }
        ]
      },
      {
        "bbox": [
          76.5334,
          176.30384,
          290.55076,
          183.59984
        ],
        "id": "pdf-014-line-022",
        "source_page": 14,
        "text": "ist, gilt auf Antrag nicht als Veräußerung im Sinne der",
        "words": [
          {
            "bbox": [
              76.5334,
              176.30384,
              87.31916,
              183.59984
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              91.9926,
              176.30384,
              102.92204,
              183.59984
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              107.59636,
              176.30384,
              118.88452,
              183.59984
            ],
            "text": "auf"
          },
          {
            "bbox": [
              123.55844,
              176.30384,
              147.50916,
              183.59984
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              152.1838,
              176.30384,
              170.02436,
              183.59984
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              174.69868,
              176.30384,
              184.94692,
              183.59984
            ],
            "text": "als"
          },
          {
            "bbox": [
              189.6218,
              176.30384,
              235.45684,
              183.59984
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              240.13148,
              176.30384,
              248.8198,
              183.59984
            ],
            "text": "im"
          },
          {
            "bbox": [
              253.49284,
              176.30384,
              273.99796,
              183.59984
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              278.67172,
              176.30384,
              290.55076,
              183.59984
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.53372,
          185.87072,
          290.5498,
          193.16672
        ],
        "id": "pdf-014-line-024",
        "source_page": 14,
        "text": "Nummer 1, wenn der Vorgang für Zwecke des deutschen",
        "words": [
          {
            "bbox": [
              76.53372,
              185.87072,
              107.8046,
              193.16672
            ],
            "text": "Nummer"
          },
          {
            "bbox": [
              110.94684,
              185.87072,
              117.70708,
              193.16672
            ],
            "text": "1,"
          },
          {
            "bbox": [
              120.8498,
              185.87072,
              140.3694,
              193.16672
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              143.51268,
              185.87072,
              155.39172,
              193.16672
            ],
            "text": "der"
          },
          {
            "bbox": [
              158.53396,
              185.87072,
              188.65196,
              193.16672
            ],
            "text": "Vorgang"
          },
          {
            "bbox": [
              191.79588,
              185.87072,
              201.45212,
              193.16672
            ],
            "text": "für"
          },
          {
            "bbox": [
              204.59436,
              185.87072,
              232.84692,
              193.16672
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              235.98996,
              185.87072,
              249.205,
              193.16672
            ],
            "text": "des"
          },
          {
            "bbox": [
              252.34916,
              185.87072,
              290.5498,
              193.16672
            ],
            "text": "deutschen"
          }
        ]
      },
      {
        "bbox": [
          76.53412,
          195.43776,
          290.55036,
          202.73376
        ],
        "id": "pdf-014-line-026",
        "source_page": 14,
        "text": "Steuerrechts zum Buchwert oder bei im Privatvermögen",
        "words": [
          {
            "bbox": [
              76.53412,
              195.43776,
              122.86636,
              202.73376
            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              126.8922,
              195.43776,
              142.18116,
              202.73376
            ],
            "text": "zum"
          },
          {
            "bbox": [
              146.20524,
              195.43776,
              181.07452,
              202.73376
            ],
            "text": "Buchwert"
          },
          {
            "bbox": [
              185.09988,
              195.43776,
              201.65972,
              202.73376
            ],
            "text": "oder"
          },
          {
            "bbox": [
              205.68372,
              195.43776,
              216.67476,
              202.73376
            ],
            "text": "bei"
          },
          {
            "bbox": [
              220.69996,
              195.43776,
              229.38828,
              202.73376
            ],
            "text": "im"
          },
          {
            "bbox": [
              233.41236,
              195.43776,
              290.55036,
              202.73376
            ],
            "text": "Privatvermögen"
          }
        ]
      },
      {
        "bbox": [
          76.53428,
          205.00464,
          290.55068,
          212.30064
        ],
        "id": "pdf-014-line-028",
        "source_page": 14,
        "text": "befind lichen Anteilen an Kapitalgesellschaften zu den An-",
        "words": [
          {
            "bbox": [
              76.53428,
              205.00464,
              99.34996,
              212.30064
            ],
            "text": "befind"
          },
          {
            "bbox": [
              99.43708,
              205.00464,
              120.9178,
              212.30064
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              124.04396,
              205.00464,
              153.30788,
              212.30064
            ],
            "text": "Anteilen"
          },
          {
            "bbox": [
              156.43396,
              205.00464,
              165.26588,
              212.30064
            ],
            "text": "an"
          },
          {
            "bbox": [
              168.39196,
              205.00464,
              246.21108,
              212.30064
            ],
            "text": "Kapitalgesellschaften"
          },
          {
            "bbox": [
              249.33716,
              205.00464,
              257.71396,
              212.30064
            ],
            "text": "zu"
          },
          {
            "bbox": [
              260.84012,
              205.00464,
              274.50316,
              212.30064
            ],
            "text": "den"
          },
          {
            "bbox": [
              277.62924,
              205.00464,
              290.55068,
              212.30064
            ],
            "text": "An-"
          }
        ]
      },
      {
        "bbox": [
          76.53484,
          214.57152,
          166.86612,
          221.86752
        ],
        "id": "pdf-014-line-030",
        "source_page": 14,
        "text": "schaffungskosten erfolgt.",
        "words": [
          {
            "bbox": [
              76.53484,
              214.57152,
              139.60188,
              221.86752
            ],
            "text": "schaffungskosten"
          },
          {
            "bbox": [
              141.82388,
              214.57152,
              166.86612,
              221.86752
            ],
            "text": "erfolgt."
          }
        ]
      },
      {
        "bbox": [
          63.77868,
          231.68056,
          290.551137,
          238.97656
        ],
        "id": "pdf-014-line-033",
        "source_page": 14,
        "text": "b) Ist bei Anteilen an Kapitalgesellschaften im Fall des Buch -",
        "words": [
          {
            "bbox": [
              63.77868,
              231.68056,
              70.59292,
              238.97656
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.5346,
              231.68056,
              85.30028,
              238.97656
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              88.05476,
              231.68056,
              99.0434,
              238.97656
            ],
            "text": "bei"
          },
          {
            "bbox": [
              101.79772,
              231.68056,
              131.05332,
              238.97656
            ],
            "text": "Anteilen"
          },
          {
            "bbox": [
              133.80756,
              231.68056,
              142.63828,
              238.97656
            ],
            "text": "an"
          },
          {
            "bbox": [
              145.39252,
              231.68056,
              223.18732,
              238.97656
            ],
            "text": "Kapitalgesellschaften"
          },
          {
            "bbox": [
              225.94156,
              231.68056,
              234.62868,
              238.97656
            ],
            "text": "im"
          },
          {
            "bbox": [
              237.38188,
              231.68056,
              249.69852,
              238.97656
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              252.45284,
              231.68056,
              265.66548,
              238.97656
            ],
            "text": "des"
          },
          {
            "bbox": [
              268.42036,
              231.68056,
              287.35228,
              238.97656
            ],
            "text": "Buch"
          },
          {
            "bbox": [
              287.439137,
              231.68056,
              290.551137,
              238.97656
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.535137,
          241.24752,
          290.551217,
          248.54352
        ],
        "id": "pdf-014-line-035",
        "source_page": 14,
        "text": "staben a) Satz 2 Nummer 1 der Veräußerungsgewinn im Sin-",
        "words": [
          {
            "bbox": [
              76.535137,
              241.24752,
              100.834657,
              248.54352
            ],
            "text": "staben"
          },
          {
            "bbox": [
              102.880177,
              241.24752,
              109.247057,
              248.54352
            ],
            "text": "a)"
          },
          {
            "bbox": [
              111.291617,
              241.24752,
              127.129617,
              248.54352
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              129.175537,
              241.24752,
              133.623537,
              248.54352
            ],
            "text": "2"
          },
          {
            "bbox": [
              135.669057,
              241.24752,
              166.495297,
              248.54352
            ],
            "text": "Nummer"
          },
          {
            "bbox": [
              168.539617,
              241.24752,
              172.987617,
              248.54352
            ],
            "text": "1"
          },
          {
            "bbox": [
              175.033137,
              241.24752,
              186.734257,
              248.54352
            ],
            "text": "der"
          },
          {
            "bbox": [
              188.778577,
              241.24752,
              263.343537,
              248.54352
            ],
            "text": "Veräußerungsgewinn"
          },
          {
            "bbox": [
              265.389057,
              241.24752,
              273.988417,
              248.54352
            ],
            "text": "im"
          },
          {
            "bbox": [
              276.032977,
              241.24752,
              290.551217,
              248.54352
            ],
            "text": "Sin-"
          }
        ]
      },
      {
        "bbox": [
          76.535057,
          250.81448,
          290.551617,
          258.11048
        ],
        "id": "pdf-014-line-037",
        "source_page": 14,
        "text": "ne des § 17 Absatz 2 EStG im Zeitpunkt der Beendigung der",
        "words": [
          {
            "bbox": [
              76.535057,
              250.81448,
              85.278337,
              258.11048
            ],
            "text": "ne"
          },
          {
            "bbox": [
              87.325777,
              250.81448,
              100.362897,
              258.11048
            ],
            "text": "des"
          },
          {
            "bbox": [
              102.411457,
              250.81448,
              106.859457,
              258.11048
            ],
            "text": "§"
          },
          {
            "bbox": [
              108.907297,
              250.81448,
              117.802577,
              258.11048
            ],
            "text": "17"
          },
          {
            "bbox": [
              119.850417,
              250.81448,
              144.430577,
              258.11048
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              146.478897,
              250.81448,
              150.926897,
              258.11048
            ],
            "text": "2"
          },
          {
            "bbox": [
              152.974737,
              250.81448,
              171.611217,
              258.11048
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              173.658097,
              250.81448,
              182.257537,
              258.11048
            ],
            "text": "im"
          },
          {
            "bbox": [
              184.304417,
              250.81448,
              217.894897,
              258.11048
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              219.942977,
              250.81448,
              231.644097,
              258.11048
            ],
            "text": "der"
          },
          {
            "bbox": [
              233.690737,
              250.81448,
              276.802177,
              258.11048
            ],
            "text": "Beendigung"
          },
          {
            "bbox": [
              278.850577,
              250.81448,
              290.551617,
              258.11048
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.534497,
          260.38136,
          290.552497,
          267.67736
        ],
        "id": "pdf-014-line-039",
        "source_page": 14,
        "text": "Stundung niedriger als der Gewinn, der sich durch Anwen-",
        "words": [
          {
            "bbox": [
              76.534497,
              260.38136,
              111.533617,
              267.67736
            ],
            "text": "Stundung"
          },
          {
            "bbox": [
              114.228897,
              260.38136,
              145.703217,
              267.67736
            ],
            "text": "niedriger"
          },
          {
            "bbox": [
              148.396817,
              260.38136,
              158.523697,
              267.67736
            ],
            "text": "als"
          },
          {
            "bbox": [
              161.219217,
              260.38136,
              172.976897,
              267.67736
            ],
            "text": "der"
          },
          {
            "bbox": [
              175.670497,
              260.38136,
              205.162017,
              267.67736
            ],
            "text": "Gewinn,"
          },
          {
            "bbox": [
              207.856257,
              260.38136,
              219.613937,
              267.67736
            ],
            "text": "der"
          },
          {
            "bbox": [
              222.307537,
              260.38136,
              236.910737,
              267.67736
            ],
            "text": "sich"
          },
          {
            "bbox": [
              239.605537,
              260.38136,
              260.168737,
              267.67736
            ],
            "text": "durch"
          },
          {
            "bbox": [
              262.863537,
              260.38136,
              290.552497,
              267.67736
            ],
            "text": "Anwen-"
          }
        ]
      },
      {
        "bbox": [
          76.534337,
          269.94824,
          290.550017,
          277.24424
        ],
        "id": "pdf-014-line-041",
        "source_page": 14,
        "text": "dung des § 4 Absatz 1 Satz 3 EStG oder des § 12 Absatz 1",
        "words": [
          {
            "bbox": [
              76.534337,
              269.94824,
              94.763137,
              277.24424
            ],
            "text": "dung"
          },
          {
            "bbox": [
              97.206497,
              269.94824,
              110.243617,
              277.24424
            ],
            "text": "des"
          },
          {
            "bbox": [
              112.687217,
              269.94824,
              117.135217,
              277.24424
            ],
            "text": "§"
          },
          {
            "bbox": [
              119.578097,
              269.94824,
              124.026097,
              277.24424
            ],
            "text": "4"
          },
          {
            "bbox": [
              126.468977,
              269.94824,
              151.049217,
              277.24424
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              153.492577,
              269.94824,
              157.940577,
              277.24424
            ],
            "text": "1"
          },
          {
            "bbox": [
              160.383457,
              269.94824,
              176.221457,
              277.24424
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              178.664817,
              269.94824,
              183.112817,
              277.24424
            ],
            "text": "3"
          },
          {
            "bbox": [
              185.555697,
              269.94824,
              204.192177,
              277.24424
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              206.634097,
              269.94824,
              222.926977,
              277.24424
            ],
            "text": "oder"
          },
          {
            "bbox": [
              225.368657,
              269.94824,
              238.405777,
              277.24424
            ],
            "text": "des"
          },
          {
            "bbox": [
              240.849377,
              269.94824,
              245.297377,
              277.24424
            ],
            "text": "§"
          },
          {
            "bbox": [
              247.740257,
              269.94824,
              256.635537,
              277.24424
            ],
            "text": "12"
          },
          {
            "bbox": [
              259.078417,
              269.94824,
              283.658577,
              277.24424
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              286.102017,
              269.94824,
              290.550017,
              277.24424
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          76.534177,
          279.5152,
          290.550337,
          286.8112
        ],
        "id": "pdf-014-line-043",
        "source_page": 14,
        "text": "KStG ergibt und wird die Wertminderung bei der Einkom-",
        "words": [
          {
            "bbox": [
              76.534177,
              279.5152,
              95.886737,
              286.8112
            ],
            "text": "KStG"
          },
          {
            "bbox": [
              98.946737,
              279.5152,
              119.833377,
              286.8112
            ],
            "text": "ergibt"
          },
          {
            "bbox": [
              122.894577,
              279.5152,
              136.710977,
              286.8112
            ],
            "text": "und"
          },
          {
            "bbox": [
              139.770817,
              279.5152,
              155.137137,
              286.8112
            ],
            "text": "wird"
          },
          {
            "bbox": [
              158.196977,
              279.5152,
              169.188417,
              286.8112
            ],
            "text": "die"
          },
          {
            "bbox": [
              172.249057,
              279.5152,
              228.275537,
              286.8112
            ],
            "text": "Wertminderung"
          },
          {
            "bbox": [
              231.337057,
              279.5152,
              242.328097,
              286.8112
            ],
            "text": "bei"
          },
          {
            "bbox": [
              245.389137,
              279.5152,
              257.268177,
              286.8112
            ],
            "text": "der"
          },
          {
            "bbox": [
              260.328017,
              279.5152,
              290.550337,
              286.8112
            ],
            "text": "Einkom-"
          }
        ]
      },
      {
        "bbox": [
          76.534497,
          289.08216,
          290.550657,
          296.37816
        ],
        "id": "pdf-014-line-044",
        "source_page": 14,
        "text": "mens- oder Körperschaftsbesteuerung durch den anderen",
        "words": [
          {
            "bbox": [
              76.534497,
              289.08216,
              99.549617,
              296.37816
            ],
            "text": "mens-"
          },
          {
            "bbox": [
              102.300817,
              289.08216,
              118.847777,
              296.37816
            ],
            "text": "oder"
          },
          {
            "bbox": [
              121.597777,
              289.08216,
              218.305617,
              296.37816
            ],
            "text": "Körperschaftsbesteuerung"
          },
          {
            "bbox": [
              221.057297,
              289.08216,
              241.846017,
              296.37816
            ],
            "text": "durch"
          },
          {
            "bbox": [
              244.597137,
              289.08216,
              258.251617,
              296.37816
            ],
            "text": "den"
          },
          {
            "bbox": [
              261.002737,
              289.08216,
              290.550657,
              296.37816
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          76.534657,
          298.64904,
          290.551537,
          305.94504
        ],
        "id": "pdf-014-line-046",
        "source_page": 14,
        "text": "Vertragsstaat nicht berücksichtigt, so ist der Steuerbescheid",
        "words": [
          {
            "bbox": [
              76.534657,
              298.64904,
              123.583697,
              305.94504
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              125.630977,
              298.64904,
              143.115857,
              305.94504
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              145.163217,
              298.64904,
              197.902817,
              305.94504
            ],
            "text": "berücksichtigt,"
          },
          {
            "bbox": [
              199.949377,
              298.64904,
              208.541377,
              305.94504
            ],
            "text": "so"
          },
          {
            "bbox": [
              210.588977,
              298.64904,
              218.884417,
              305.94504
            ],
            "text": "ist"
          },
          {
            "bbox": [
              220.931777,
              298.64904,
              232.632897,
              305.94504
            ],
            "text": "der"
          },
          {
            "bbox": [
              234.678817,
              298.64904,
              290.551537,
              305.94504
            ],
            "text": "Steuerbescheid"
          }
        ]
      },
      {
        "bbox": [
          76.534657,
          308.21592,
          290.551137,
          315.51192
        ],
        "id": "pdf-014-line-047",
        "source_page": 14,
        "text": "insoweit aufzuheben oder zu ändern; § 175 Absatz 1 Satz 2",
        "words": [
          {
            "bbox": [
              76.534657,
              308.21592,
              106.001777,
              315.51192
            ],
            "text": "insoweit"
          },
          {
            "bbox": [
              108.414817,
              308.21592,
              150.038497,
              315.51192
            ],
            "text": "aufzuheben"
          },
          {
            "bbox": [
              152.451297,
              308.21592,
              168.744177,
              315.51192
            ],
            "text": "oder"
          },
          {
            "bbox": [
              171.155777,
              308.21592,
              179.443537,
              315.51192
            ],
            "text": "zu"
          },
          {
            "bbox": [
              181.856337,
              308.21592,
              208.968977,
              315.51192
            ],
            "text": "ändern;"
          },
          {
            "bbox": [
              211.381217,
              308.21592,
              215.829217,
              315.51192
            ],
            "text": "§"
          },
          {
            "bbox": [
              218.242017,
              308.21592,
              231.584577,
              315.51192
            ],
            "text": "175"
          },
          {
            "bbox": [
              233.997377,
              308.21592,
              258.577617,
              315.51192
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              260.990977,
              308.21592,
              265.438977,
              315.51192
            ],
            "text": "1"
          },
          {
            "bbox": [
              267.851777,
              308.21592,
              283.689777,
              315.51192
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              286.103137,
              308.21592,
              290.551137,
              315.51192
            ],
            "text": "2"
          }
        ]
      },
      {
        "bbox": [
          76.534417,
          317.78288,
          290.550497,
          325.07888
        ],
        "id": "pdf-014-line-049",
        "source_page": 14,
        "text": "AO gilt entsprechend. Dies gilt nur, soweit die Person nach-",
        "words": [
          {
            "bbox": [
              76.534417,
              317.78288,
              87.653537,
              325.07888
            ],
            "text": "AO"
          },
          {
            "bbox": [
              90.064817,
              317.78288,
              100.727297,
              325.07888
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              103.140017,
              317.78288,
              154.406977,
              325.07888
            ],
            "text": "entsprechend."
          },
          {
            "bbox": [
              156.818897,
              317.78288,
              172.520097,
              325.07888
            ],
            "text": "Dies"
          },
          {
            "bbox": [
              174.933297,
              317.78288,
              185.595937,
              325.07888
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              188.008657,
              317.78288,
              201.404497,
              325.07888
            ],
            "text": "nur,"
          },
          {
            "bbox": [
              203.816417,
              317.78288,
              227.060977,
              325.07888
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              229.473697,
              317.78288,
              240.287377,
              325.07888
            ],
            "text": "die"
          },
          {
            "bbox": [
              242.699457,
              317.78288,
              267.541857,
              325.07888
            ],
            "text": "Person"
          },
          {
            "bbox": [
              269.954337,
              317.78288,
              290.550497,
              325.07888
            ],
            "text": "nach-"
          }
        ]
      },
      {
        "bbox": [
          76.534177,
          327.34984,
          290.551137,
          334.64584
        ],
        "id": "pdf-014-line-051",
        "source_page": 14,
        "text": "weist, dass die Wertminderung betrieblich veranlasst ist und",
        "words": [
          {
            "bbox": [
              76.534177,
              327.34984,
              97.410417,
              334.64584
            ],
            "text": "weist,"
          },
          {
            "bbox": [
              99.549137,
              327.34984,
              116.586257,
              334.64584
            ],
            "text": "dass"
          },
          {
            "bbox": [
              118.726257,
              327.34984,
              129.539857,
              334.64584
            ],
            "text": "die"
          },
          {
            "bbox": [
              131.678737,
              327.34984,
              186.638017,
              334.64584
            ],
            "text": "Wertminderung"
          },
          {
            "bbox": [
              188.777777,
              327.34984,
              226.102817,
              334.64584
            ],
            "text": "betrieblich"
          },
          {
            "bbox": [
              228.242097,
              327.34984,
              264.338177,
              334.64584
            ],
            "text": "veranlasst"
          },
          {
            "bbox": [
              266.477697,
              327.34984,
              274.773057,
              334.64584
            ],
            "text": "ist"
          },
          {
            "bbox": [
              276.912577,
              327.34984,
              290.551137,
              334.64584
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.534097,
          336.91672,
          290.550345,
          344.21272
        ],
        "id": "pdf-014-line-053",
        "source_page": 14,
        "text": "nicht auf eine gesellschaftsrechtliche Maßnahme, insbe -",
        "words": [
          {
            "bbox": [
              76.534097,
              336.91672,
              94.374817,
              344.21272
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              98.527697,
              336.91672,
              109.815857,
              344.21272
            ],
            "text": "auf"
          },
          {
            "bbox": [
              113.968337,
              336.91672,
              129.048817,
              344.21272
            ],
            "text": "eine"
          },
          {
            "bbox": [
              133.201137,
              336.91672,
              216.477777,
              344.21272
            ],
            "text": "gesellschaftsrechtliche"
          },
          {
            "bbox": [
              220.630097,
              336.91672,
              263.581377,
              344.21272
            ],
            "text": "Maßnahme,"
          },
          {
            "bbox": [
              267.733377,
              336.91672,
              287.349937,
              344.21272
            ],
            "text": "insbe"
          },
          {
            "bbox": [
              287.438345,
              336.91672,
              290.550345,
              344.21272
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.534505,
          346.4836,
          290.550425,
          353.7796
        ],
        "id": "pdf-014-line-055",
        "source_page": 14,
        "text": "sondere eine Gewinnausschüttung, zurückzuführen ist. Die",
        "words": [
          {
            "bbox": [
              76.534505,
              346.4836,
              105.704025,
              353.7796
            ],
            "text": "sondere"
          },
          {
            "bbox": [
              108.416745,
              346.4836,
              123.370185,
              353.7796
            ],
            "text": "eine"
          },
          {
            "bbox": [
              126.082905,
              346.4836,
              204.700745,
              353.7796
            ],
            "text": "Gewinnausschüttung,"
          },
          {
            "bbox": [
              207.413225,
              346.4836,
              262.670585,
              353.7796
            ],
            "text": "zurückzuführen"
          },
          {
            "bbox": [
              265.383705,
              346.4836,
              276.042425,
              353.7796
            ],
            "text": "ist."
          },
          {
            "bbox": [
              278.754905,
              346.4836,
              290.550425,
              353.7796
            ],
            "text": "Die"
          }
        ]
      },
      {
        "bbox": [
          76.535145,
          356.05056,
          290.550105,
          363.34656
        ],
        "id": "pdf-014-line-057",
        "source_page": 14,
        "text": "Wertminderung ist höchstens im Umfang des Gewinns durch",
        "words": [
          {
            "bbox": [
              76.535145,
              356.05056,
              131.068265,
              363.34656
            ],
            "text": "Wertminderung"
          },
          {
            "bbox": [
              133.032985,
              356.05056,
              141.257385,
              363.34656
            ],
            "text": "ist"
          },
          {
            "bbox": [
              143.221785,
              356.05056,
              179.883225,
              363.34656
            ],
            "text": "höchstens"
          },
          {
            "bbox": [
              181.848105,
              356.05056,
              190.412025,
              363.34656
            ],
            "text": "im"
          },
          {
            "bbox": [
              192.375225,
              356.05056,
              220.496825,
              363.34656
            ],
            "text": "Umfang"
          },
          {
            "bbox": [
              222.461545,
              356.05056,
              235.427625,
              363.34656
            ],
            "text": "des"
          },
          {
            "bbox": [
              237.392505,
              356.05056,
              268.277225,
              363.34656
            ],
            "text": "Gewinns"
          },
          {
            "bbox": [
              270.242105,
              356.05056,
              290.550105,
              363.34656
            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
          76.535065,
          365.61752,
          290.550985,
          372.91352
        ],
        "id": "pdf-014-line-059",
        "source_page": 14,
        "text": "Anwendung des § 4 Absatz 1 Satz 3 EStG oder des § 12 Ab-",
        "words": [
          {
            "bbox": [
              76.535065,
              365.61752,
              119.153865,
              372.91352
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              121.148345,
              365.61752,
              134.174025,
              372.91352
            ],
            "text": "des"
          },
          {
            "bbox": [
              136.168745,
              365.61752,
              140.616745,
              372.91352
            ],
            "text": "§"
          },
          {
            "bbox": [
              142.610745,
              365.61752,
              147.058745,
              372.91352
            ],
            "text": "4"
          },
          {
            "bbox": [
              149.052745,
              365.61752,
              173.604425,
              372.91352
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              175.598905,
              365.61752,
              180.046905,
              372.91352
            ],
            "text": "1"
          },
          {
            "bbox": [
              182.040905,
              365.61752,
              197.861785,
              372.91352
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              199.856265,
              365.61752,
              204.304265,
              372.91352
            ],
            "text": "3"
          },
          {
            "bbox": [
              206.298265,
              365.61752,
              224.917465,
              372.91352
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              226.910505,
              365.61752,
              243.186265,
              372.91352
            ],
            "text": "oder"
          },
          {
            "bbox": [
              245.179065,
              365.61752,
              258.204745,
              372.91352
            ],
            "text": "des"
          },
          {
            "bbox": [
              260.199465,
              365.61752,
              264.647465,
              372.91352
            ],
            "text": "§"
          },
          {
            "bbox": [
              266.641465,
              365.61752,
              275.531065,
              372.91352
            ],
            "text": "12"
          },
          {
            "bbox": [
              277.525065,
              365.61752,
              290.550985,
              372.91352
            ],
            "text": "Ab-"
          }
        ]
      },
      {
        "bbox": [
          76.534985,
          375.1844,
          290.552825,
          382.4804
        ],
        "id": "pdf-014-line-061",
        "source_page": 14,
        "text": "satz 1 KStG zu berücksichtigen. Ist die Wertminderung auf",
        "words": [
          {
            "bbox": [
              76.534985,
              375.1844,
              91.300425,
              382.4804
            ],
            "text": "satz"
          },
          {
            "bbox": [
              94.004505,
              375.1844,
              98.452505,
              382.4804
            ],
            "text": "1"
          },
          {
            "bbox": [
              101.155865,
              375.1844,
              120.352425,
              382.4804
            ],
            "text": "KStG"
          },
          {
            "bbox": [
              123.054905,
              375.1844,
              131.379705,
              382.4804
            ],
            "text": "zu"
          },
          {
            "bbox": [
              134.083065,
              375.1844,
              193.600265,
              382.4804
            ],
            "text": "berücksichtigen."
          },
          {
            "bbox": [
              196.303065,
              375.1844,
              204.967385,
              382.4804
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              207.671065,
              375.1844,
              218.558665,
              382.4804
            ],
            "text": "die"
          },
          {
            "bbox": [
              221.261785,
              375.1844,
              276.664745,
              382.4804
            ],
            "text": "Wertminderung"
          },
          {
            "bbox": [
              279.368745,
              375.1844,
              290.552825,
              382.4804
            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
          76.535145,
          384.75128,
          290.551465,
          392.04728
        ],
        "id": "pdf-014-line-063",
        "source_page": 14,
        "text": "eine Gewinnausschüttung zurückzuführen und wird sie bei",
        "words": [
          {
            "bbox": [
              76.535145,
              384.75128,
              91.559865,
              392.04728
            ],
            "text": "eine"
          },
          {
            "bbox": [
              94.296345,
              384.75128,
              171.047465,
              392.04728
            ],
            "text": "Gewinnausschüttung"
          },
          {
            "bbox": [
              173.784905,
              384.75128,
              229.350745,
              392.04728
            ],
            "text": "zurückzuführen"
          },
          {
            "bbox": [
              232.087545,
              384.75128,
              245.866745,
              392.04728
            ],
            "text": "und"
          },
          {
            "bbox": [
              248.602585,
              384.75128,
              263.913225,
              392.04728
            ],
            "text": "wird"
          },
          {
            "bbox": [
              266.648985,
              384.75128,
              276.861145,
              392.04728
            ],
            "text": "sie"
          },
          {
            "bbox": [
              279.597625,
              384.75128,
              290.551465,
              392.04728
            ],
            "text": "bei"
          }
        ]
      },
      {
        "bbox": [
          76.535225,
          394.31824,
          290.551305,
          401.61424
        ],
        "id": "pdf-014-line-064",
        "source_page": 14,
        "text": "der Einkommens- oder Körperschaftsbesteuerung nicht",
        "words": [
          {
            "bbox": [
              76.535225,
              394.31824,
              88.414265,
              401.61424
            ],
            "text": "der"
          },
          {
            "bbox": [
              93.610585,
              394.31824,
              143.752825,
              401.61424
            ],
            "text": "Einkommens-"
          },
          {
            "bbox": [
              148.950345,
              394.31824,
              165.510185,
              401.61424
            ],
            "text": "oder"
          },
          {
            "bbox": [
              170.706505,
              394.31824,
              267.512745,
              401.61424
            ],
            "text": "Körperschaftsbesteuerung"
          },
          {
            "bbox": [
              272.710745,
              394.31824,
              290.551305,
              401.61424
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          76.535545,
          403.8852,
          290.550585,
          411.1812
        ],
        "id": "pdf-014-line-066",
        "source_page": 14,
        "text": "berücksichtigt, ist die auf diese Gewinnausschüttung erho-",
        "words": [
          {
            "bbox": [
              76.535545,
              403.8852,
              129.628185,
              411.1812
            ],
            "text": "berücksichtigt,"
          },
          {
            "bbox": [
              132.319305,
              403.8852,
              140.665065,
              411.1812
            ],
            "text": "ist"
          },
          {
            "bbox": [
              143.357065,
              403.8852,
              154.220985,
              411.1812
            ],
            "text": "die"
          },
          {
            "bbox": [
              156.912425,
              403.8852,
              168.073145,
              411.1812
            ],
            "text": "auf"
          },
          {
            "bbox": [
              170.764745,
              403.8852,
              189.974105,
              411.1812
            ],
            "text": "diese"
          },
          {
            "bbox": [
              192.665545,
              403.8852,
              268.649385,
              411.1812
            ],
            "text": "Gewinnausschüttung"
          },
          {
            "bbox": [
              271.341625,
              403.8852,
              290.550585,
              411.1812
            ],
            "text": "erho-"
          }
        ]
      },
      {
        "bbox": [
          76.535065,
          413.45208,
          290.552665,
          420.74808
        ],
        "id": "pdf-014-line-068",
        "source_page": 14,
        "text": "bene und keinem Ermäßigungsanspruch mehr unterliegende",
        "words": [
          {
            "bbox": [
              76.535065,
              413.45208,
              94.304665,
              420.74808
            ],
            "text": "bene"
          },
          {
            "bbox": [
              96.300345,
              413.45208,
              109.931705,
              420.74808
            ],
            "text": "und"
          },
          {
            "bbox": [
              111.926745,
              413.45208,
              137.662345,
              420.74808
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              139.657465,
              413.45208,
              219.896105,
              420.74808
            ],
            "text": "Ermäßigungsanspruch"
          },
          {
            "bbox": [
              221.892185,
              413.45208,
              240.109865,
              420.74808
            ],
            "text": "mehr"
          },
          {
            "bbox": [
              242.104745,
              413.45208,
              290.552665,
              420.74808
            ],
            "text": "unterliegende"
          }
        ]
      },
      {
        "bbox": [
          76.534585,
          423.01896,
          290.548345,
          430.31496
        ],
        "id": "pdf-014-line-070",
        "source_page": 14,
        "text": "inländische Kapitalertragsteuer auf die durch Anwendung des",
        "words": [
          {
            "bbox": [
              76.534585,
              423.01896,
              116.044825,
              430.31496
            ],
            "text": "inländische"
          },
          {
            "bbox": [
              117.965545,
              423.01896,
              184.283305,
              430.31496
            ],
            "text": "Kapitalertragsteuer"
          },
          {
            "bbox": [
              186.203225,
              423.01896,
              197.156265,
              430.31496
            ],
            "text": "auf"
          },
          {
            "bbox": [
              199.077305,
              423.01896,
              209.733705,
              430.31496
            ],
            "text": "die"
          },
          {
            "bbox": [
              211.654425,
              423.01896,
              231.790025,
              430.31496
            ],
            "text": "durch"
          },
          {
            "bbox": [
              233.711145,
              423.01896,
              275.746825,
              430.31496
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              277.668425,
              423.01896,
              290.548345,
              430.31496
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          76.535145,
          432.58592,
          290.551705,
          439.88192
        ],
        "id": "pdf-014-line-072",
        "source_page": 14,
        "text": "§ 4 Absatz 1 Satz 3 EStG oder des § 12 Absatz 1 KStG",
        "words": [
          {
            "bbox": [
              76.535145,
              432.58592,
              80.983145,
              439.88192
            ],
            "text": "§"
          },
          {
            "bbox": [
              84.380025,
              432.58592,
              88.828025,
              439.88192
            ],
            "text": "4"
          },
          {
            "bbox": [
              92.224905,
              432.58592,
              117.249865,
              439.88192
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              120.647305,
              432.58592,
              125.095305,
              439.88192
            ],
            "text": "1"
          },
          {
            "bbox": [
              128.492105,
              432.58592,
              144.596985,
              439.88192
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              147.994345,
              432.58592,
              152.442345,
              439.88192
            ],
            "text": "3"
          },
          {
            "bbox": [
              155.839065,
              432.58592,
              174.742425,
              439.88192
            ],
            "text": "EStG"
          },
          {
            "bbox": [
              178.138265,
              432.58592,
              194.698105,
              439.88192
            ],
            "text": "oder"
          },
          {
            "bbox": [
              198.093785,
              432.58592,
              211.308825,
              439.88192
            ],
            "text": "des"
          },
          {
            "bbox": [
              214.706425,
              432.58592,
              219.154425,
              439.88192
            ],
            "text": "§"
          },
          {
            "bbox": [
              222.551145,
              432.58592,
              231.535305,
              439.88192
            ],
            "text": "12"
          },
          {
            "bbox": [
              234.932025,
              432.58592,
              259.957065,
              439.88192
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              263.354425,
              432.58592,
              267.802425,
              439.88192
            ],
            "text": "1"
          },
          {
            "bbox": [
              271.199145,
              432.58592,
              290.551705,
              439.88192
            ],
            "text": "KStG"
          }
        ]
      },
      {
        "bbox": [
          76.534905,
          442.15288,
          195.862265,
          449.44888
        ],
        "id": "pdf-014-line-074",
        "source_page": 14,
        "text": "geschuldete Steuer anzurechnen.",
        "words": [
          {
            "bbox": [
              76.534905,
              442.15288,
              120.141385,
              449.44888
            ],
            "text": "geschuldete"
          },
          {
            "bbox": [
              122.362985,
              442.15288,
              145.644185,
              449.44888
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              147.864985,
              442.15288,
              195.862265,
              449.44888
            ],
            "text": "anzurechnen."
          }
        ]
      },
      {
        "bbox": [
          63.778665,
          459.262,
          290.549705,
          466.558
        ],
        "id": "pdf-014-line-077",
        "source_page": 14,
        "text": "c) Die Person oder ihr Gesamtrechtsnachfolger hat dem Finanz-",
        "words": [
          {
            "bbox": [
              63.778665,
              459.262,
              70.145545,
              466.558
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.534585,
              459.262,
              88.109625,
              466.558
            ],
            "text": "Die"
          },
          {
            "bbox": [
              90.045305,
              459.262,
              114.569705,
              466.558
            ],
            "text": "Person"
          },
          {
            "bbox": [
              116.505785,
              459.262,
              132.607785,
              466.558
            ],
            "text": "oder"
          },
          {
            "bbox": [
              134.542665,
              459.262,
              143.302185,
              466.558
            ],
            "text": "ihr"
          },
          {
            "bbox": [
              145.237065,
              459.262,
              231.746905,
              466.558
            ],
            "text": "Gesamtrechtsnachfolger"
          },
          {
            "bbox": [
              233.681785,
              459.262,
              244.816745,
              466.558
            ],
            "text": "hat"
          },
          {
            "bbox": [
              246.753065,
              459.262,
              262.486985,
              466.558
            ],
            "text": "dem"
          },
          {
            "bbox": [
              264.422105,
              459.262,
              290.549705,
              466.558
            ],
            "text": "Finanz-"
          }
        ]
      },
      {
        "bbox": [
          76.534105,
          468.82888,
          290.550185,
          476.12488
        ],
        "id": "pdf-014-line-079",
        "source_page": 14,
        "text": "amt, das im Zeitpunkt des Inkrafttretens dieses Abkommens",
        "words": [
          {
            "bbox": [
              76.534105,
              468.82888,
              92.394825,
              476.12488
            ],
            "text": "amt,"
          },
          {
            "bbox": [
              94.538665,
              468.82888,
              107.575785,
              476.12488
            ],
            "text": "das"
          },
          {
            "bbox": [
              109.720905,
              468.82888,
              118.320265,
              476.12488
            ],
            "text": "im"
          },
          {
            "bbox": [
              120.463705,
              468.82888,
              154.054105,
              476.12488
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              156.198745,
              468.82888,
              169.235865,
              476.12488
            ],
            "text": "des"
          },
          {
            "bbox": [
              171.380985,
              468.82888,
              218.195385,
              476.12488
            ],
            "text": "Inkrafttretens"
          },
          {
            "bbox": [
              220.340505,
              468.82888,
              243.447945,
              476.12488
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              245.593065,
              468.82888,
              290.550185,
              476.12488
            ],
            "text": "Abkommens"
          }
        ]
      },
      {
        "bbox": [
          76.534345,
          478.39576,
          290.551865,
          485.69176
        ],
        "id": "pdf-014-line-081",
        "source_page": 14,
        "text": "nach § 19 AO zuständig ist, nach amtlich vorgeschriebenem",
        "words": [
          {
            "bbox": [
              76.534345,
              478.39576,
              94.019385,
              485.69176
            ],
            "text": "nach"
          },
          {
            "bbox": [
              96.194985,
              478.39576,
              100.642985,
              485.69176
            ],
            "text": "§"
          },
          {
            "bbox": [
              102.818585,
              478.39576,
              111.713865,
              485.69176
            ],
            "text": "19"
          },
          {
            "bbox": [
              113.889465,
              478.39576,
              125.008585,
              485.69176
            ],
            "text": "AO"
          },
          {
            "bbox": [
              127.182985,
              478.39576,
              161.841385,
              485.69176
            ],
            "text": "zuständig"
          },
          {
            "bbox": [
              164.017465,
              478.39576,
              174.536425,
              485.69176
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              176.711465,
              478.39576,
              194.196505,
              485.69176
            ],
            "text": "nach"
          },
          {
            "bbox": [
              196.372105,
              478.39576,
              222.302585,
              485.69176
            ],
            "text": "amtlich"
          },
          {
            "bbox": [
              224.478185,
              478.39576,
              290.551865,
              485.69176
            ],
            "text": "vorgeschriebenem"
          }
        ]
      },
      {
        "bbox": [
          76.534105,
          487.96264,
          290.548745,
          495.25864
        ],
        "id": "pdf-014-line-083",
        "source_page": 14,
        "text": "Vordruck die Verwirklichung eines der Tatbestände des Buch-",
        "words": [
          {
            "bbox": [
              76.534105,
              487.96264,
              107.936345,
              495.25864
            ],
            "text": "Vordruck"
          },
          {
            "bbox": [
              109.855945,
              487.96264,
              120.511145,
              495.25864
            ],
            "text": "die"
          },
          {
            "bbox": [
              122.431225,
              487.96264,
              173.384105,
              495.25864
            ],
            "text": "Verwirklichung"
          },
          {
            "bbox": [
              175.305145,
              487.96264,
              193.800745,
              495.25864
            ],
            "text": "eines"
          },
          {
            "bbox": [
              195.721945,
              487.96264,
              207.264585,
              495.25864
            ],
            "text": "der"
          },
          {
            "bbox": [
              209.183865,
              487.96264,
              252.365465,
              495.25864
            ],
            "text": "Tatbestände"
          },
          {
            "bbox": [
              254.285545,
              487.96264,
              267.164185,
              495.25864
            ],
            "text": "des"
          },
          {
            "bbox": [
              269.085385,
              487.96264,
              290.548745,
              495.25864
            ],
            "text": "Buch-"
          }
        ]
      },
      {
        "bbox": [
          76.533385,
          497.52968,
          290.547945,
          504.82568
        ],
        "id": "pdf-014-line-085",
        "source_page": 14,
        "text": "staben a) Satz 2 mitzuteilen. Die Mitteilung ist innerhalb eines",
        "words": [
          {
            "bbox": [
              76.533385,
              497.52968,
              100.610665,
              504.82568
            ],
            "text": "staben"
          },
          {
            "bbox": [
              102.578665,
              497.52968,
              108.901145,
              504.82568
            ],
            "text": "a)"
          },
          {
            "bbox": [
              110.868265,
              497.52968,
              126.572985,
              504.82568
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              128.541625,
              497.52968,
              132.989625,
              504.82568
            ],
            "text": "2"
          },
          {
            "bbox": [
              134.957625,
              497.52968,
              175.106505,
              504.82568
            ],
            "text": "mitzuteilen."
          },
          {
            "bbox": [
              177.073945,
              497.52968,
              188.687225,
              504.82568
            ],
            "text": "Die"
          },
          {
            "bbox": [
              190.654905,
              497.52968,
              225.270425,
              504.82568
            ],
            "text": "Mitteilung"
          },
          {
            "bbox": [
              227.238905,
              497.52968,
              235.445305,
              504.82568
            ],
            "text": "ist"
          },
          {
            "bbox": [
              237.413625,
              497.52968,
              269.946425,
              504.82568
            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
              271.913305,
              497.52968,
              290.547945,
              504.82568
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          76.533065,
          507.09656,
          290.549545,
          514.39256
        ],
        "id": "pdf-014-line-086",
        "source_page": 14,
        "text": "Monats nach dem meldepflichtigen Ereignis zu erstatten; sie",
        "words": [
          {
            "bbox": [
              76.533065,
              507.09656,
              103.353305,
              514.39256
            ],
            "text": "Monats"
          },
          {
            "bbox": [
              105.434185,
              507.09656,
              122.919225,
              514.39256
            ],
            "text": "nach"
          },
          {
            "bbox": [
              124.999385,
              507.09656,
              140.860505,
              514.39256
            ],
            "text": "dem"
          },
          {
            "bbox": [
              142.939705,
              507.09656,
              201.901545,
              514.39256
            ],
            "text": "meldepflichtigen"
          },
          {
            "bbox": [
              203.981705,
              507.09656,
              232.270825,
              514.39256
            ],
            "text": "Ereignis"
          },
          {
            "bbox": [
              234.351705,
              507.09656,
              242.639465,
              514.39256
            ],
            "text": "zu"
          },
          {
            "bbox": [
              244.719625,
              507.09656,
              278.398585,
              514.39256
            ],
            "text": "erstatten;"
          },
          {
            "bbox": [
              280.478185,
              507.09656,
              290.549545,
              514.39256
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          76.532825,
          516.66344,
          290.548985,
          523.95944
        ],
        "id": "pdf-014-line-088",
        "source_page": 14,
        "text": "ist von der Person eigenhändig zu unterschreiben. In den",
        "words": [
          {
            "bbox": [
              76.532825,
              516.66344,
              85.006105,
              523.95944
            ],
            "text": "ist"
          },
          {
            "bbox": [
              88.176665,
              516.66344,
              101.394425,
              523.95944
            ],
            "text": "von"
          },
          {
            "bbox": [
              104.564745,
              516.66344,
              116.443785,
              523.95944
            ],
            "text": "der"
          },
          {
            "bbox": [
              119.612985,
              516.66344,
              144.900585,
              523.95944
            ],
            "text": "Person"
          },
          {
            "bbox": [
              148.070825,
              516.66344,
              192.663625,
              523.95944
            ],
            "text": "eigenhändig"
          },
          {
            "bbox": [
              195.834505,
              516.66344,
              204.211305,
              523.95944
            ],
            "text": "zu"
          },
          {
            "bbox": [
              207.381545,
              516.66344,
              263.938745,
              523.95944
            ],
            "text": "unterschreiben."
          },
          {
            "bbox": [
              267.108425,
              516.66344,
              273.715705,
              523.95944
            ],
            "text": "In"
          },
          {
            "bbox": [
              276.885945,
              516.66344,
              290.548985,
              523.95944
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          76.532745,
          526.23032,
          290.549065,
          533.52632
        ],
        "id": "pdf-014-line-090",
        "source_page": 14,
        "text": "Fällen des Buchstaben a) Satz 2 Nummer 1 und 2 ist der",
        "words": [
          {
            "bbox": [
              76.532745,
              526.23032,
              97.773225,
              533.52632
            ],
            "text": "Fällen"
          },
          {
            "bbox": [
              100.905065,
              526.23032,
              114.120105,
              533.52632
            ],
            "text": "des"
          },
          {
            "bbox": [
              117.252665,
              526.23032,
              161.020985,
              533.52632
            ],
            "text": "Buchstaben"
          },
          {
            "bbox": [
              164.152745,
              526.23032,
              170.608665,
              533.52632
            ],
            "text": "a)"
          },
          {
            "bbox": [
              173.739545,
              526.23032,
              189.844425,
              533.52632
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              192.976825,
              526.23032,
              197.424825,
              533.52632
            ],
            "text": "2"
          },
          {
            "bbox": [
              200.556585,
              526.23032,
              231.827385,
              533.52632
            ],
            "text": "Nummer"
          },
          {
            "bbox": [
              234.958105,
              526.23032,
              239.406105,
              533.52632
            ],
            "text": "1"
          },
          {
            "bbox": [
              242.537865,
              526.23032,
              256.354185,
              533.52632
            ],
            "text": "und"
          },
          {
            "bbox": [
              259.484905,
              526.23032,
              263.932905,
              533.52632
            ],
            "text": "2"
          },
          {
            "bbox": [
              267.064665,
              526.23032,
              275.537945,
              533.52632
            ],
            "text": "ist"
          },
          {
            "bbox": [
              278.670025,
              526.23032,
              290.549065,
              533.52632
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.532825,
          535.79736,
          290.548996,
          543.09336
        ],
        "id": "pdf-014-line-092",
        "source_page": 14,
        "text": "Mitteilung ein schriftlicher Nachweis über das Rechts -",
        "words": [
          {
            "bbox": [
              76.532825,
              535.79736,
              112.349305,
              543.09336
            ],
            "text": "Mitteilung"
          },
          {
            "bbox": [
              117.556345,
              535.79736,
              128.252585,
              543.09336
            ],
            "text": "ein"
          },
          {
            "bbox": [
              133.458905,
              535.79736,
              175.844665,
              543.09336
            ],
            "text": "schriftlicher"
          },
          {
            "bbox": [
              181.049945,
              535.79736,
              216.618025,
              543.09336
            ],
            "text": "Nachweis"
          },
          {
            "bbox": [
              221.825225,
              535.79736,
              238.240425,
              543.09336
            ],
            "text": "über"
          },
          {
            "bbox": [
              243.445705,
              535.79736,
              256.660745,
              543.09336
            ],
            "text": "das"
          },
          {
            "bbox": [
              261.867945,
              535.79736,
              287.347945,
              543.09336
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              287.436996,
              535.79736,
              290.548996,
              543.09336
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.533156,
          545.36424,
          290.548916,
          552.66024
        ],
        "id": "pdf-014-line-094",
        "source_page": 14,
        "text": "geschäft beizufügen. Die Person hat dem nach Satz 1 zu-",
        "words": [
          {
            "bbox": [
              76.533156,
              545.36424,
              107.966996,
              552.66024
            ],
            "text": "geschäft"
          },
          {
            "bbox": [
              110.821956,
              545.36424,
              153.183396,
              552.66024
            ],
            "text": "beizufügen."
          },
          {
            "bbox": [
              156.037476,
              545.36424,
              167.917636,
              552.66024
            ],
            "text": "Die"
          },
          {
            "bbox": [
              170.772036,
              545.36424,
              196.059636,
              552.66024
            ],
            "text": "Person"
          },
          {
            "bbox": [
              198.914276,
              545.36424,
              210.354356,
              552.66024
            ],
            "text": "hat"
          },
          {
            "bbox": [
              213.209316,
              545.36424,
              229.248356,
              552.66024
            ],
            "text": "dem"
          },
          {
            "bbox": [
              232.102036,
              545.36424,
              249.854036,
              552.66024
            ],
            "text": "nach"
          },
          {
            "bbox": [
              252.708676,
              545.36424,
              268.813556,
              552.66024
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              271.668836,
              545.36424,
              276.116836,
              552.66024
            ],
            "text": "1"
          },
          {
            "bbox": [
              278.971476,
              545.36424,
              290.548916,
              552.66024
            ],
            "text": "zu-"
          }
        ]
      },
      {
        "bbox": [
          76.533076,
          554.93112,
          290.550676,
          562.22712
        ],
        "id": "pdf-014-line-095",
        "source_page": 14,
        "text": "ständigen Finanzamt jährlich bis zum Ablauf des 31. Januar",
        "words": [
          {
            "bbox": [
              76.533076,
              554.93112,
              111.646996,
              562.22712
            ],
            "text": "ständigen"
          },
          {
            "bbox": [
              114.084756,
              554.93112,
              151.118276,
              562.22712
            ],
            "text": "Finanzamt"
          },
          {
            "bbox": [
              153.556276,
              554.93112,
              179.029716,
              562.22712
            ],
            "text": "jährlich"
          },
          {
            "bbox": [
              181.467476,
              554.93112,
              191.985156,
              562.22712
            ],
            "text": "bis"
          },
          {
            "bbox": [
              194.423636,
              554.93112,
              209.534676,
              562.22712
            ],
            "text": "zum"
          },
          {
            "bbox": [
              211.971476,
              554.93112,
              234.782916,
              562.22712
            ],
            "text": "Ablauf"
          },
          {
            "bbox": [
              237.220596,
              554.93112,
              250.257716,
              562.22712
            ],
            "text": "des"
          },
          {
            "bbox": [
              252.696196,
              554.93112,
              263.814756,
              562.22712
            ],
            "text": "31."
          },
          {
            "bbox": [
              266.251956,
              554.93112,
              290.550676,
              562.22712
            ],
            "text": "Januar"
          }
        ]
      },
      {
        "bbox": [
          76.532676,
          564.498,
          290.548836,
          571.794
        ],
        "id": "pdf-014-line-097",
        "source_page": 14,
        "text": "schriftlich seine am 31. Dezember des vorangegangenen",
        "words": [
          {
            "bbox": [
              76.532676,
              564.498,
              111.782356,
              571.794
            ],
            "text": "schriftlich"
          },
          {
            "bbox": [
              115.369156,
              564.498,
              134.538516,
              571.794
            ],
            "text": "seine"
          },
          {
            "bbox": [
              138.124996,
              564.498,
              149.332916,
              571.794
            ],
            "text": "am"
          },
          {
            "bbox": [
              152.918676,
              564.498,
              164.214996,
              571.794
            ],
            "text": "31."
          },
          {
            "bbox": [
              167.801156,
              564.498,
              204.814516,
              571.794
            ],
            "text": "Dezember"
          },
          {
            "bbox": [
              208.400196,
              564.498,
              221.615236,
              571.794
            ],
            "text": "des"
          },
          {
            "bbox": [
              225.202836,
              564.498,
              290.548836,
              571.794
            ],
            "text": "vorangegangenen"
          }
        ]
      },
      {
        "bbox": [
          76.532756,
          574.06504,
          290.548539,
          581.36104
        ],
        "id": "pdf-014-line-099",
        "source_page": 14,
        "text": "Kalenderjahres geltende Anschrift mitzuteilen und zu bestä -",
        "words": [
          {
            "bbox": [
              76.532756,
              574.06504,
              129.710276,
              581.36104
            ],
            "text": "Kalenderjahres"
          },
          {
            "bbox": [
              132.206276,
              574.06504,
              163.070676,
              581.36104
            ],
            "text": "geltende"
          },
          {
            "bbox": [
              165.565556,
              574.06504,
              197.263316,
              581.36104
            ],
            "text": "Anschrift"
          },
          {
            "bbox": [
              199.758836,
              574.06504,
              238.173716,
              581.36104
            ],
            "text": "mitzuteilen"
          },
          {
            "bbox": [
              240.668996,
              574.06504,
              254.307556,
              581.36104
            ],
            "text": "und"
          },
          {
            "bbox": [
              256.801796,
              574.06504,
              265.089636,
              581.36104
            ],
            "text": "zu"
          },
          {
            "bbox": [
              267.584916,
              574.06504,
              287.437476,
              581.36104
            ],
            "text": "bestä"
          },
          {
            "bbox": [
              287.436539,
              574.06504,
              290.548539,
              581.36104
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.532539,
          583.63192,
          290.548459,
          590.92792
        ],
        "id": "pdf-014-line-101",
        "source_page": 14,
        "text": "tigen, dass das Vermögen ihr oder im Fall der unentgeltlichen",
        "words": [
          {
            "bbox": [
              76.532539,
              583.63192,
              96.182859,
              590.92792
            ],
            "text": "tigen,"
          },
          {
            "bbox": [
              98.141339,
              583.63192,
              115.056939,
              590.92792
            ],
            "text": "dass"
          },
          {
            "bbox": [
              117.016859,
              583.63192,
              129.972939,
              590.92792
            ],
            "text": "das"
          },
          {
            "bbox": [
              131.932859,
              583.63192,
              167.903819,
              590.92792
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              169.862939,
              583.63192,
              178.668539,
              590.92792
            ],
            "text": "ihr"
          },
          {
            "bbox": [
              180.626539,
              583.63192,
              196.797899,
              590.92792
            ],
            "text": "oder"
          },
          {
            "bbox": [
              198.755899,
              583.63192,
              207.314779,
              590.92792
            ],
            "text": "im"
          },
          {
            "bbox": [
              209.272859,
              583.63192,
              221.204619,
              590.92792
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              223.163899,
              583.63192,
              234.783979,
              590.92792
            ],
            "text": "der"
          },
          {
            "bbox": [
              236.741979,
              583.63192,
              290.548459,
              590.92792
            ],
            "text": "unentgeltlichen"
          }
        ]
      },
      {
        "bbox": [
          76.532459,
          593.19912,
          290.547659,
          600.49512
        ],
        "id": "pdf-014-line-103",
        "source_page": 14,
        "text": "Rechtsnachfolge unter Lebenden ihrem Rechtsnachfolger",
        "words": [
          {
            "bbox": [
              76.532459,
              593.19912,
              137.918859,
              600.49512
            ],
            "text": "Rechtsnachfolge"
          },
          {
            "bbox": [
              141.282859,
              593.19912,
              159.914059,
              600.49512
            ],
            "text": "unter"
          },
          {
            "bbox": [
              163.277259,
              593.19912,
              199.467659,
              600.49512
            ],
            "text": "Lebenden"
          },
          {
            "bbox": [
              202.831659,
              593.19912,
              223.046059,
              600.49512
            ],
            "text": "ihrem"
          },
          {
            "bbox": [
              226.409259,
              593.19912,
              290.547659,
              600.49512
            ],
            "text": "Rechtsnachfolger"
          }
        ]
      },
      {
        "bbox": [
          76.530859,
          602.76632,
          290.545259,
          610.06232
        ],
        "id": "pdf-014-line-105",
        "source_page": 14,
        "text": "weiterhin zuzurechnen sind. Die Stundung nach Buchstabe a)",
        "words": [
          {
            "bbox": [
              76.530859,
              602.76632,
              108.122059,
              610.06232
            ],
            "text": "weiterhin"
          },
          {
            "bbox": [
              110.047659,
              602.76632,
              154.627659,
              610.06232
            ],
            "text": "zuzurechnen"
          },
          {
            "bbox": [
              156.553259,
              602.76632,
              173.446859,
              610.06232
            ],
            "text": "sind."
          },
          {
            "bbox": [
              175.371659,
              602.76632,
              186.926059,
              610.06232
            ],
            "text": "Die"
          },
          {
            "bbox": [
              188.850859,
              602.76632,
              223.134859,
              610.06232
            ],
            "text": "Stundung"
          },
          {
            "bbox": [
              225.060459,
              602.76632,
              242.323659,
              610.06232
            ],
            "text": "nach"
          },
          {
            "bbox": [
              244.249259,
              602.76632,
              282.178859,
              610.06232
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              284.252459,
              602.76632,
              290.545259,
              610.06232
            ],
            "text": "a)"
          }
        ]
      },
      {
        "bbox": [
          76.529259,
          612.33352,
          290.546059,
          619.62952
        ],
        "id": "pdf-014-line-107",
        "source_page": 14,
        "text": "Satz 1 kann widerrufen werden, wenn die Person ihre Mitwir-",
        "words": [
          {
            "bbox": [
              76.529259,
              612.33352,
              92.320459,
              619.62952
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              94.304459,
              612.33352,
              98.752459,
              619.62952
            ],
            "text": "1"
          },
          {
            "bbox": [
              100.736459,
              612.33352,
              118.030859,
              619.62952
            ],
            "text": "kann"
          },
          {
            "bbox": [
              120.014859,
              612.33352,
              157.630859,
              619.62952
            ],
            "text": "widerrufen"
          },
          {
            "bbox": [
              159.614859,
              612.33352,
              188.104459,
              619.62952
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              190.087659,
              612.33352,
              209.294059,
              619.62952
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              211.278059,
              612.33352,
              222.060459,
              619.62952
            ],
            "text": "die"
          },
          {
            "bbox": [
              224.043659,
              612.33352,
              248.808459,
              619.62952
            ],
            "text": "Person"
          },
          {
            "bbox": [
              250.792459,
              612.33352,
              263.782859,
              619.62952
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              265.766059,
              612.33352,
              290.546059,
              619.62952
            ],
            "text": "Mitwir-"
          }
        ]
      },
      {
        "bbox": [
          76.529259,
          621.90072,
          208.534059,
          629.19672
        ],
        "id": "pdf-014-line-109",
        "source_page": 14,
        "text": "kungspflicht nach Satz 4 nicht erfüllt.",
        "words": [
          {
            "bbox": [
              76.529259,
              621.90072,
              120.088459,
              629.19672
            ],
            "text": "kungspflicht"
          },
          {
            "bbox": [
              122.310059,
              621.90072,
              139.795659,
              629.19672
            ],
            "text": "nach"
          },
          {
            "bbox": [
              142.017259,
              621.90072,
              157.854859,
              629.19672
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              160.077259,
              621.90072,
              164.525259,
              629.19672
            ],
            "text": "4"
          },
          {
            "bbox": [
              166.746859,
              621.90072,
              184.231659,
              629.19672
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              186.453259,
              621.90072,
              208.534059,
              629.19672
            ],
            "text": "erfüllt."
          }
        ]
      },
      {
        "bbox": [
          72.274859,
          639.00952,
          290.543659,
          646.30552
        ],
        "id": "pdf-014-line-111",
        "source_page": 14,
        "text": "(3) In den Fällen des Absatz 1 Buchstabe a) ist die deutsche",
        "words": [
          {
            "bbox": [
              72.274859,
              639.00952,
              80.864459,
              646.30552
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.310059,
              639.00952,
              91.828459,
              646.30552
            ],
            "text": "In"
          },
          {
            "bbox": [
              94.361259,
              639.00952,
              107.846859,
              646.30552
            ],
            "text": "den"
          },
          {
            "bbox": [
              110.379659,
              639.00952,
              131.175659,
              646.30552
            ],
            "text": "Fällen"
          },
          {
            "bbox": [
              133.708459,
              639.00952,
              146.746059,
              646.30552
            ],
            "text": "des"
          },
          {
            "bbox": [
              149.279659,
              639.00952,
              173.859659,
              646.30552
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              176.393259,
              639.00952,
              180.841259,
              646.30552
            ],
            "text": "1"
          },
          {
            "bbox": [
              183.374059,
              639.00952,
              221.894859,
              646.30552
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              224.427659,
              639.00952,
              230.794859,
              646.30552
            ],
            "text": "a)"
          },
          {
            "bbox": [
              233.326859,
              639.00952,
              241.622059,
              646.30552
            ],
            "text": "ist"
          },
          {
            "bbox": [
              244.154859,
              639.00952,
              254.968459,
              646.30552
            ],
            "text": "die"
          },
          {
            "bbox": [
              257.501259,
              639.00952,
              290.543659,
              646.30552
            ],
            "text": "deutsche"
          }
        ]
      },
      {
        "bbox": [
          63.771659,
          648.57672,
          290.546091,
          655.87272
        ],
        "id": "pdf-014-line-113",
        "source_page": 14,
        "text": "Steuer gemäß Artikel 23 Absatz 1 Buchstabe b) dieses Ab -",
        "words": [
          {
            "bbox": [
              63.771659,
              648.57672,
              87.498059,
              655.87272
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              91.272459,
              648.57672,
              116.080459,
              655.87272
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              119.855659,
              648.57672,
              142.758059,
              655.87272
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              146.533259,
              648.57672,
              155.517259,
              655.87272
            ],
            "text": "23"
          },
          {
            "bbox": [
              159.292459,
              648.57672,
              184.318059,
              655.87272
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              188.094059,
              648.57672,
              192.542059,
              655.87272
            ],
            "text": "1"
          },
          {
            "bbox": [
              196.317259,
              648.57672,
              235.549259,
              655.87272
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              239.324459,
              648.57672,
              246.227659,
              655.87272
            ],
            "text": "b)"
          },
          {
            "bbox": [
              250.002059,
              648.57672,
              273.554059,
              655.87272
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              277.330059,
              648.57672,
              287.346859,
              655.87272
            ],
            "text": "Ab"
          },
          {
            "bbox": [
              287.434091,
              648.57672,
              290.546091,
              655.87272
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.774091,
          658.14392,
          290.543691,
          665.43992
        ],
        "id": "pdf-014-line-115",
        "source_page": 14,
        "text": "kommens um den Betrag der liechtensteinischen Steuer zu",
        "words": [
          {
            "bbox": [
              63.774091,
              658.14392,
              99.338891,
              665.43992
            ],
            "text": "kommens"
          },
          {
            "bbox": [
              103.418891,
              658.14392,
              114.778891,
              665.43992
            ],
            "text": "um"
          },
          {
            "bbox": [
              118.857291,
              658.14392,
              132.520491,
              665.43992
            ],
            "text": "den"
          },
          {
            "bbox": [
              136.599691,
              658.14392,
              160.693291,
              665.43992
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              164.773291,
              658.14392,
              176.652491,
              665.43992
            ],
            "text": "der"
          },
          {
            "bbox": [
              180.730891,
              658.14392,
              250.282891,
              665.43992
            ],
            "text": "liechtensteinischen"
          },
          {
            "bbox": [
              254.362091,
              658.14392,
              278.088491,
              665.43992
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              282.166891,
              658.14392,
              290.543691,
              665.43992
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          63.771691,
          667.71112,
          290.539691,
          675.00712
        ],
        "id": "pdf-014-line-117",
        "source_page": 14,
        "text": "ermäßigen, der nach den Rechtsvorschriften des Fürstentums",
        "words": [
          {
            "bbox": [
              63.771691,
              667.71112,
              104.321291,
              675.00712
            ],
            "text": "ermäßigen,"
          },
          {
            "bbox": [
              107.064491,
              667.71112,
              118.919691,
              675.00712
            ],
            "text": "der"
          },
          {
            "bbox": [
              121.662091,
              667.71112,
              139.378891,
              675.00712
            ],
            "text": "nach"
          },
          {
            "bbox": [
              142.122891,
              667.71112,
              155.762091,
              675.00712
            ],
            "text": "den"
          },
          {
            "bbox": [
              158.506091,
              667.71112,
              226.818091,
              675.00712
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              229.562091,
              667.71112,
              242.753291,
              675.00712
            ],
            "text": "des"
          },
          {
            "bbox": [
              245.497291,
              667.71112,
              290.539691,
              675.00712
            ],
            "text": "Fürstentums"
          }
        ]
      },
      {
        "bbox": [
          63.770891,
          677.27832,
          290.540891,
          684.57432
        ],
        "id": "pdf-014-line-119",
        "source_page": 14,
        "text": "Liechtenstein erhoben worden wäre, wenn das jeweilige Ver -",
        "words": [
          {
            "bbox": [
              63.770891,
              677.27832,
              112.202091,
              684.57432
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              115.416491,
              677.27832,
              145.431691,
              684.57432
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              148.646091,
              677.27832,
              175.747691,
              684.57432
            ],
            "text": "worden"
          },
          {
            "bbox": [
              178.962091,
              677.27832,
              198.711691,
              684.57432
            ],
            "text": "wäre,"
          },
          {
            "bbox": [
              201.925291,
              677.27832,
              221.444491,
              684.57432
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              224.658891,
              677.27832,
              237.874091,
              684.57432
            ],
            "text": "das"
          },
          {
            "bbox": [
              241.089291,
              677.27832,
              272.441291,
              684.57432
            ],
            "text": "jeweilige"
          },
          {
            "bbox": [
              275.655691,
              677.27832,
              287.341291,
              684.57432
            ],
            "text": "Ver"
          },
          {
            "bbox": [
              287.428891,
              677.27832,
              290.540891,
              684.57432
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.768891,
          686.84552,
          290.537691,
          694.14152
        ],
        "id": "pdf-014-line-121",
        "source_page": 14,
        "text": "mögen zum gemeinen Wert veräußert worden wäre; dies gilt",
        "words": [
          {
            "bbox": [
              63.768891,
              686.84552,
              88.873691,
              694.14152
            ],
            "text": "mögen"
          },
          {
            "bbox": [
              92.216891,
              686.84552,
              107.505691,
              694.14152
            ],
            "text": "zum"
          },
          {
            "bbox": [
              110.848091,
              686.84552,
              146.440091,
              694.14152
            ],
            "text": "gemeinen"
          },
          {
            "bbox": [
              149.783291,
              686.84552,
              166.779291,
              694.14152
            ],
            "text": "Wert"
          },
          {
            "bbox": [
              170.123291,
              686.84552,
              204.304091,
              694.14152
            ],
            "text": "veräußert"
          },
          {
            "bbox": [
              207.648091,
              686.84552,
              234.749691,
              694.14152
            ],
            "text": "worden"
          },
          {
            "bbox": [
              238.092891,
              686.84552,
              257.842491,
              694.14152
            ],
            "text": "wäre;"
          },
          {
            "bbox": [
              261.185691,
              686.84552,
              276.264891,
              694.14152
            ],
            "text": "dies"
          },
          {
            "bbox": [
              279.608891,
              686.84552,
              290.537691,
              694.14152
            ],
            "text": "gilt"
          }
        ]
      },
      {
        "bbox": [
          63.766491,
          696.41272,
          290.544891,
          703.70872
        ],
        "id": "pdf-014-line-123",
        "source_page": 14,
        "text": "auch in den Fällen des Absatz 2, wenn die Person nach diesem",
        "words": [
          {
            "bbox": [
              63.766491,
              696.41272,
              81.252091,
              703.70872
            ],
            "text": "auch"
          },
          {
            "bbox": [
              83.631291,
              696.41272,
              89.854491,
              703.70872
            ],
            "text": "in"
          },
          {
            "bbox": [
              92.233691,
              696.41272,
              105.719291,
              703.70872
            ],
            "text": "den"
          },
          {
            "bbox": [
              108.098491,
              696.41272,
              128.894491,
              703.70872
            ],
            "text": "Fällen"
          },
          {
            "bbox": [
              131.273691,
              696.41272,
              144.311291,
              703.70872
            ],
            "text": "des"
          },
          {
            "bbox": [
              146.691291,
              696.41272,
              171.271291,
              703.70872
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              173.651291,
              696.41272,
              180.322491,
              703.70872
            ],
            "text": "2,"
          },
          {
            "bbox": [
              182.700891,
              696.41272,
              201.953691,
              703.70872
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              204.332891,
              696.41272,
              215.146491,
              703.70872
            ],
            "text": "die"
          },
          {
            "bbox": [
              217.525691,
              696.41272,
              242.368891,
              703.70872
            ],
            "text": "Person"
          },
          {
            "bbox": [
              244.748091,
              696.41272,
              262.233691,
              703.70872
            ],
            "text": "nach"
          },
          {
            "bbox": [
              264.612891,
              696.41272,
              290.544891,
              703.70872
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          63.771291,
          705.97992,
          290.542491,
          713.27592
        ],
        "id": "pdf-014-line-124",
        "source_page": 14,
        "text": "Abkommen in Deutschland ansässig ist. Wird ein Ausgleichspos-",
        "words": [
          {
            "bbox": [
              63.771291,
              705.97992,
              104.273691,
              713.27592
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              106.208091,
              705.97992,
              112.366491,
              713.27592
            ],
            "text": "in"
          },
          {
            "bbox": [
              114.300891,
              705.97992,
              158.546491,
              713.27592
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              160.479291,
              705.97992,
              191.428891,
              713.27592
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              193.363291,
              705.97992,
              203.687291,
              713.27592
            ],
            "text": "ist."
          },
          {
            "bbox": [
              205.620891,
              705.97992,
              221.876891,
              713.27592
            ],
            "text": "Wird"
          },
          {
            "bbox": [
              223.809691,
              705.97992,
              234.197691,
              713.27592
            ],
            "text": "ein"
          },
          {
            "bbox": [
              236.132091,
              705.97992,
              290.542491,
              713.27592
            ],
            "text": "Ausgleichspos-"
          }
        ]
      },
      {
        "bbox": [
          63.769691,
          715.54712,
          290.543291,
          722.84312
        ],
        "id": "pdf-014-line-126",
        "source_page": 14,
        "text": "ten gebildet, ist die deutsche Steuer gemäß Artikel 23 Absatz 1",
        "words": [
          {
            "bbox": [
              63.769691,
              715.54712,
              74.934491,
              722.84312
            ],
            "text": "ten"
          },
          {
            "bbox": [
              77.381691,
              715.54712,
              108.342491,
              722.84312
            ],
            "text": "gebildet,"
          },
          {
            "bbox": [
              110.788891,
              715.54712,
              119.084091,
              722.84312
            ],
            "text": "ist"
          },
          {
            "bbox": [
              121.531291,
              715.54712,
              132.344891,
              722.84312
            ],
            "text": "die"
          },
          {
            "bbox": [
              134.792091,
              715.54712,
              167.834491,
              722.84312
            ],
            "text": "deutsche"
          },
          {
            "bbox": [
              170.281691,
              715.54712,
              193.563291,
              722.84312
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              196.009691,
              715.54712,
              220.462491,
              722.84312
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              222.909691,
              715.54712,
              245.277691,
              722.84312
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              247.724891,
              715.54712,
              256.620091,
              722.84312
            ],
            "text": "23"
          },
          {
            "bbox": [
              259.067291,
              715.54712,
              283.647291,
              722.84312
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              286.095291,
              715.54712,
              290.543291,
              722.84312
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          63.771291,
          725.11432,
          290.545691,
          732.41032
        ],
        "id": "pdf-014-line-127",
        "source_page": 14,
        "text": "Buchstabe b) dieses Abkommens jeweils anteilig in den Jahren",
        "words": [
          {
            "bbox": [
              63.771291,
              725.11432,
              102.292091,
              732.41032
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              104.811291,
              725.11432,
              111.625691,
              732.41032
            ],
            "text": "b)"
          },
          {
            "bbox": [
              114.144091,
              725.11432,
              137.252091,
              732.41032
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              139.772091,
              725.11432,
              184.729691,
              732.41032
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              187.249691,
              725.11432,
              211.228091,
              732.41032
            ],
            "text": "jeweils"
          },
          {
            "bbox": [
              213.748091,
              725.11432,
              239.124891,
              732.41032
            ],
            "text": "anteilig"
          },
          {
            "bbox": [
              241.644891,
              725.11432,
              247.868091,
              732.41032
            ],
            "text": "in"
          },
          {
            "bbox": [
              250.387291,
              725.11432,
              263.872891,
              732.41032
            ],
            "text": "den"
          },
          {
            "bbox": [
              266.392091,
              725.11432,
              290.545691,
              732.41032
            ],
            "text": "Jahren"
          }
        ]
      },
      {
        "bbox": [
          63.773691,
          734.68152,
          290.547291,
          741.97752
        ],
        "id": "pdf-014-line-129",
        "source_page": 14,
        "text": "der Auflösung des Ausgleichspostens um den Betrag der liech-",
        "words": [
          {
            "bbox": [
              63.773691,
              734.68152,
              75.475291,
              741.97752
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.857691,
              734.68152,
              113.709691,
              741.97752
            ],
            "text": "Auflösung"
          },
          {
            "bbox": [
              116.093691,
              734.68152,
              129.131291,
              741.97752
            ],
            "text": "des"
          },
          {
            "bbox": [
              131.515291,
              734.68152,
              198.824091,
              741.97752
            ],
            "text": "Ausgleichspostens"
          },
          {
            "bbox": [
              201.208091,
              734.68152,
              212.479291,
              741.97752
            ],
            "text": "um"
          },
          {
            "bbox": [
              214.861691,
              734.68152,
              228.347291,
              741.97752
            ],
            "text": "den"
          },
          {
            "bbox": [
              230.730491,
              734.68152,
              254.379291,
              741.97752
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              256.763291,
              734.68152,
              268.464891,
              741.97752
            ],
            "text": "der"
          },
          {
            "bbox": [
              270.847291,
              734.68152,
              290.547291,
              741.97752
            ],
            "text": "liech-"
          }
        ]
      },
      {
        "bbox": [
          63.775291,
          744.24872,
          290.546859,
          751.54472
        ],
        "id": "pdf-014-line-131",
        "source_page": 14,
        "text": "tensteinischen Steuer zu ermäßigen, die auf den Auflösungs -",
        "words": [
          {
            "bbox": [
              63.775291,
              744.24872,
              116.295291,
              751.54472
            ],
            "text": "tensteinischen"
          },
          {
            "bbox": [
              119.395291,
              744.24872,
              143.121691,
              751.54472
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              146.220891,
              744.24872,
              154.597691,
              751.54472
            ],
            "text": "zu"
          },
          {
            "bbox": [
              157.697691,
              744.24872,
              198.352891,
              751.54472
            ],
            "text": "ermäßigen,"
          },
          {
            "bbox": [
              201.452091,
              744.24872,
              212.443291,
              751.54472
            ],
            "text": "die"
          },
          {
            "bbox": [
              215.543291,
              744.24872,
              226.831291,
              751.54472
            ],
            "text": "auf"
          },
          {
            "bbox": [
              229.931291,
              744.24872,
              243.594491,
              751.54472
            ],
            "text": "den"
          },
          {
            "bbox": [
              246.694491,
              744.24872,
              287.345691,
              751.54472
            ],
            "text": "Auflösungs"
          },
          {
            "bbox": [
              287.434859,
              744.24872,
              290.546859,
              751.54472
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.774859,
          753.81592,
          290.545259,
          761.11192
        ],
        "id": "pdf-014-line-133",
        "source_page": 14,
        "text": "betrag erhoben worden wäre. Die Festsetzungsverjährung endet",
        "words": [
          {
            "bbox": [
              63.774859,
              753.81592,
              86.644459,
              761.11192
            ],
            "text": "betrag"
          },
          {
            "bbox": [
              88.635659,
              753.81592,
              118.065259,
              761.11192
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              120.055659,
              753.81592,
              146.669259,
              761.11192
            ],
            "text": "worden"
          },
          {
            "bbox": [
              148.659659,
              753.81592,
              168.018859,
              761.11192
            ],
            "text": "wäre."
          },
          {
            "bbox": [
              170.009259,
              753.81592,
              181.694859,
              761.11192
            ],
            "text": "Die"
          },
          {
            "bbox": [
              183.685259,
              753.81592,
              268.289259,
              761.11192
            ],
            "text": "Festsetzungsverjährung"
          },
          {
            "bbox": [
              270.280459,
              753.81592,
              290.545259,
              761.11192
            ],
            "text": "endet"
          }
        ]
      },
      {
        "bbox": [
          63.772459,
          763.38312,
          290.544459,
          770.67912
        ],
        "id": "pdf-014-line-135",
        "source_page": 14,
        "text": "nicht vor Ablauf von zwei Jahren nach Anzeige durch die Person",
        "words": [
          {
            "bbox": [
              63.772459,
              763.38312,
              81.257259,
              770.67912
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              83.274859,
              763.38312,
              94.530859,
              770.67912
            ],
            "text": "vor"
          },
          {
            "bbox": [
              96.547659,
              763.38312,
              119.359659,
              770.67912
            ],
            "text": "Ablauf"
          },
          {
            "bbox": [
              121.377259,
              763.38312,
              134.417259,
              770.67912
            ],
            "text": "von"
          },
          {
            "bbox": [
              136.434859,
              763.38312,
              152.408459,
              770.67912
            ],
            "text": "zwei"
          },
          {
            "bbox": [
              154.426059,
              763.38312,
              178.579659,
              770.67912
            ],
            "text": "Jahren"
          },
          {
            "bbox": [
              180.597259,
              763.38312,
              198.082859,
              770.67912
            ],
            "text": "nach"
          },
          {
            "bbox": [
              200.100459,
              763.38312,
              228.384459,
              770.67912
            ],
            "text": "Anzeige"
          },
          {
            "bbox": [
              230.402059,
              763.38312,
              250.852459,
              770.67912
            ],
            "text": "durch"
          },
          {
            "bbox": [
              252.870059,
              763.38312,
              263.683659,
              770.67912
            ],
            "text": "die"
          },
          {
            "bbox": [
              265.701259,
              763.38312,
              290.544459,
              770.67912
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          63.772459,
          772.95032,
          258.756459,
          780.24632
        ],
        "id": "pdf-014-line-138",
        "source_page": 14,
        "text": "gegenüber der zuständigen deutschen Steuerbehörde.",
        "words": [
          {
            "bbox": [
              63.772459,
              772.95032,
              102.142859,
              780.24632
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              104.363659,
              772.95032,
              116.065259,
              780.24632
            ],
            "text": "der"
          },
          {
            "bbox": [
              118.286059,
              772.95032,
              161.687659,
              780.24632
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              163.909259,
              772.95032,
              201.398859,
              780.24632
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              203.620459,
              772.95032,
              258.756459,
              780.24632
            ],
            "text": "Steuerbehörde."
          }
        ]
      },
      {
        "bbox": [
          304.721019,
          75.1216,
          531.376139,
          82.2896
        ],
        "id": "pdf-014-line-004",
        "source_page": 14,
        "text": "5. Zu Artikel 14 und 17 (Einkünfte aus unselbständiger",
        "words": [
          {
            "bbox": [
              304.721019,
              75.1216,
              311.392299,
              82.2896
            ],
            "text": "5."
          },
          {
            "bbox": [
              315.603819,
              75.1216,
              325.499339,
              82.2896
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              330.153259,
              75.1216,
              355.311739,
              82.2896
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              359.966059,
              75.1216,
              368.950219,
              82.2896
            ],
            "text": "14"
          },
          {
            "bbox": [
              373.605179,
              75.1216,
              388.155419,
              82.2896
            ],
            "text": "und"
          },
          {
            "bbox": [
              392.809899,
              75.1216,
              401.794059,
              82.2896
            ],
            "text": "17"
          },
          {
            "bbox": [
              406.449019,
              75.1216,
              445.708779,
              82.2896
            ],
            "text": "(Einkünfte"
          },
          {
            "bbox": [
              450.364379,
              75.1216,
              464.172299,
              82.2896
            ],
            "text": "aus"
          },
          {
            "bbox": [
              468.827019,
              75.1216,
              531.376139,
              82.2896
            ],
            "text": "unselbständiger"
          }
        ]
      },
      {
        "bbox": [
          315.721499,
          84.68864,
          531.493659,
          91.85664
        ],
        "id": "pdf-014-line-006",
        "source_page": 14,
        "text": "Arbeit und Altersbezüge, Renten und Unterhaltszahlungen)",
        "words": [
          {
            "bbox": [
              315.721499,
              84.68864,
              338.001339,
              91.85664
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              339.852299,
              84.68864,
              353.957899,
              91.85664
            ],
            "text": "und"
          },
          {
            "bbox": [
              355.809179,
              84.68864,
              406.545579,
              91.85664
            ],
            "text": "Altersbezüge,"
          },
          {
            "bbox": [
              408.396779,
              84.68864,
              434.948379,
              91.85664
            ],
            "text": "Renten"
          },
          {
            "bbox": [
              436.799179,
              84.68864,
              450.904779,
              91.85664
            ],
            "text": "und"
          },
          {
            "bbox": [
              452.756059,
              84.68864,
              531.493659,
              91.85664
            ],
            "text": "Unterhaltszahlungen)"
          }
        ]
      },
      {
        "bbox": [
          304.721419,
          100.1,
          531.494539,
          107.396
        ],
        "id": "pdf-014-line-008",
        "source_page": 14,
        "text": "a) Ist einer Abfindung Versorgungscharakter beizumessen, steht",
        "words": [
          {
            "bbox": [
              304.721419,
              100.1,
              311.088299,
              107.396
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.477259,
              100.1,
              325.928539,
              107.396
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              327.858939,
              100.1,
              345.057579,
              107.396
            ],
            "text": "einer"
          },
          {
            "bbox": [
              346.986539,
              100.1,
              383.175179,
              107.396
            ],
            "text": "Abfindung"
          },
          {
            "bbox": [
              385.105899,
              100.1,
              461.811019,
              107.396
            ],
            "text": "Versorgungscharakter"
          },
          {
            "bbox": [
              463.739979,
              100.1,
              512.158779,
              107.396
            ],
            "text": "beizumessen,"
          },
          {
            "bbox": [
              514.088379,
              100.1,
              531.494539,
              107.396
            ],
            "text": "steht"
          }
        ]
      },
      {
        "bbox": [
          317.477739,
          109.66688,
          531.493099,
          116.96288
        ],
        "id": "pdf-014-line-010",
        "source_page": 14,
        "text": "das Besteuerungsrecht entsprechend Artikel 17 des Abkom-",
        "words": [
          {
            "bbox": [
              317.477739,
              109.66688,
              330.501579,
              116.96288
            ],
            "text": "das"
          },
          {
            "bbox": [
              332.495259,
              109.66688,
              399.844619,
              116.96288
            ],
            "text": "Besteuerungsrecht"
          },
          {
            "bbox": [
              401.837899,
              109.66688,
              450.809659,
              116.96288
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              452.801579,
              109.66688,
              475.129339,
              116.96288
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              477.122459,
              109.66688,
              486.011099,
              116.96288
            ],
            "text": "17"
          },
          {
            "bbox": [
              488.004139,
              109.66688,
              501.027979,
              116.96288
            ],
            "text": "des"
          },
          {
            "bbox": [
              503.021659,
              109.66688,
              531.493099,
              116.96288
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          317.478219,
          119.23376,
          531.495019,
          126.52976
        ],
        "id": "pdf-014-line-011",
        "source_page": 14,
        "text": "mens dem Ansässigkeitsstaat zu. Dagegen hat der (frühere)",
        "words": [
          {
            "bbox": [
              317.478219,
              119.23376,
              337.042699,
              126.52976
            ],
            "text": "mens"
          },
          {
            "bbox": [
              339.496059,
              119.23376,
              355.357099,
              126.52976
            ],
            "text": "dem"
          },
          {
            "bbox": [
              357.808779,
              119.23376,
              424.437899,
              126.52976
            ],
            "text": "Ansässigkeitsstaat"
          },
          {
            "bbox": [
              426.890779,
              119.23376,
              437.401899,
              126.52976
            ],
            "text": "zu."
          },
          {
            "bbox": [
              439.853979,
              119.23376,
              472.001019,
              126.52976
            ],
            "text": "Dagegen"
          },
          {
            "bbox": [
              474.453659,
              119.23376,
              485.715819,
              126.52976
            ],
            "text": "hat"
          },
          {
            "bbox": [
              488.168699,
              119.23376,
              499.869739,
              126.52976
            ],
            "text": "der"
          },
          {
            "bbox": [
              502.321179,
              119.23376,
              531.495019,
              126.52976
            ],
            "text": "(frühere)"
          }
        ]
      },
      {
        "bbox": [
          317.477819,
          128.8008,
          531.495659,
          136.0968
        ],
        "id": "pdf-014-line-013",
        "source_page": 14,
        "text": "Tätigkeitsstaat das Besteuerungsrecht, sofern es sich bei der",
        "words": [
          {
            "bbox": [
              317.477819,
              128.8008,
              368.361339,
              136.0968
            ],
            "text": "Tätigkeitsstaat"
          },
          {
            "bbox": [
              370.328619,
              128.8008,
              383.300459,
              136.0968
            ],
            "text": "das"
          },
          {
            "bbox": [
              385.268299,
              128.8008,
              454.392939,
              136.0968
            ],
            "text": "Besteuerungsrecht,"
          },
          {
            "bbox": [
              456.359339,
              128.8008,
              478.560299,
              136.0968
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              480.527339,
              128.8008,
              488.789659,
              136.0968
            ],
            "text": "es"
          },
          {
            "bbox": [
              490.757499,
              128.8008,
              505.177979,
              136.0968
            ],
            "text": "sich"
          },
          {
            "bbox": [
              507.145019,
              128.8008,
              517.892859,
              136.0968
            ],
            "text": "bei"
          },
          {
            "bbox": [
              519.859899,
              128.8008,
              531.495659,
              136.0968
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.478379,
          138.36768,
          531.493739,
          145.66368
        ],
        "id": "pdf-014-line-015",
        "source_page": 14,
        "text": "Abfindung um Lohn- oder Gehaltsnachzahlungen oder Tan-",
        "words": [
          {
            "bbox": [
              317.478379,
              138.36768,
              354.222699,
              145.66368
            ],
            "text": "Abfindung"
          },
          {
            "bbox": [
              356.784219,
              138.36768,
              368.055499,
              145.66368
            ],
            "text": "um"
          },
          {
            "bbox": [
              370.615579,
              138.36768,
              391.516619,
              145.66368
            ],
            "text": "Lohn-"
          },
          {
            "bbox": [
              394.077659,
              138.36768,
              410.370459,
              145.66368
            ],
            "text": "oder"
          },
          {
            "bbox": [
              412.930299,
              138.36768,
              494.403419,
              145.66368
            ],
            "text": "Gehaltsnachzahlungen"
          },
          {
            "bbox": [
              496.964459,
              138.36768,
              513.257259,
              145.66368
            ],
            "text": "oder"
          },
          {
            "bbox": [
              515.817179,
              138.36768,
              531.493739,
              145.66368
            ],
            "text": "Tan-"
          }
        ]
      },
      {
        "bbox": [
          317.477659,
          147.93456,
          531.493899,
          155.23056
        ],
        "id": "pdf-014-line-017",
        "source_page": 14,
        "text": "tiemen aus dem früheren Arbeitsverhältnis handelt oder die",
        "words": [
          {
            "bbox": [
              317.477659,
              147.93456,
              341.641739,
              155.23056
            ],
            "text": "tiemen"
          },
          {
            "bbox": [
              344.310059,
              147.93456,
              357.055899,
              155.23056
            ],
            "text": "aus"
          },
          {
            "bbox": [
              359.724939,
              147.93456,
              375.589659,
              155.23056
            ],
            "text": "dem"
          },
          {
            "bbox": [
              378.256939,
              147.93456,
              407.748939,
              155.23056
            ],
            "text": "früheren"
          },
          {
            "bbox": [
              410.417259,
              147.93456,
              469.840859,
              155.23056
            ],
            "text": "Arbeitsverhältnis"
          },
          {
            "bbox": [
              472.509899,
              147.93456,
              499.042779,
              155.23056
            ],
            "text": "handelt"
          },
          {
            "bbox": [
              501.711339,
              147.93456,
              518.009659,
              155.23056
            ],
            "text": "oder"
          },
          {
            "bbox": [
              520.676699,
              147.93456,
              531.493899,
              155.23056
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          317.478139,
          157.50144,
          531.494139,
          164.79744
        ],
        "id": "pdf-014-line-019",
        "source_page": 14,
        "text": "Abfindung allgemein für das vorzeitige Ausscheiden aus dem",
        "words": [
          {
            "bbox": [
              317.478139,
              157.50144,
              353.894779,
              164.79744
            ],
            "text": "Abfindung"
          },
          {
            "bbox": [
              355.853979,
              157.50144,
              389.599019,
              164.79744
            ],
            "text": "allgemein"
          },
          {
            "bbox": [
              391.557739,
              157.50144,
              400.954299,
              164.79744
            ],
            "text": "für"
          },
          {
            "bbox": [
              402.911819,
              157.50144,
              415.866939,
              164.79744
            ],
            "text": "das"
          },
          {
            "bbox": [
              417.826379,
              157.50144,
              451.659659,
              164.79744
            ],
            "text": "vorzeitige"
          },
          {
            "bbox": [
              453.617979,
              157.50144,
              499.136699,
              164.79744
            ],
            "text": "Ausscheiden"
          },
          {
            "bbox": [
              501.095419,
              157.50144,
              513.755659,
              164.79744
            ],
            "text": "aus"
          },
          {
            "bbox": [
              515.715019,
              157.50144,
              531.494139,
              164.79744
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          317.478539,
          167.06848,
          531.493499,
          174.36448
        ],
        "id": "pdf-014-line-021",
        "source_page": 14,
        "text": "Dienst gewährt wird. Für den Fall, dass der Arbeitnehmer in",
        "words": [
          {
            "bbox": [
              317.478539,
              167.06848,
              340.146939,
              174.36448
            ],
            "text": "Dienst"
          },
          {
            "bbox": [
              342.694539,
              167.06848,
              371.607019,
              174.36448
            ],
            "text": "gewährt"
          },
          {
            "bbox": [
              374.154619,
              167.06848,
              391.476219,
              174.36448
            ],
            "text": "wird."
          },
          {
            "bbox": [
              394.023019,
              167.06848,
              405.341339,
              174.36448
            ],
            "text": "Für"
          },
          {
            "bbox": [
              407.887499,
              167.06848,
              421.372539,
              174.36448
            ],
            "text": "den"
          },
          {
            "bbox": [
              423.919899,
              167.06848,
              438.196539,
              174.36448
            ],
            "text": "Fall,"
          },
          {
            "bbox": [
              440.743339,
              167.06848,
              457.780379,
              174.36448
            ],
            "text": "dass"
          },
          {
            "bbox": [
              460.328459,
              167.06848,
              472.029499,
              174.36448
            ],
            "text": "der"
          },
          {
            "bbox": [
              474.575659,
              167.06848,
              522.723979,
              174.36448
            ],
            "text": "Arbeitnehmer"
          },
          {
            "bbox": [
              525.270139,
              167.06848,
              531.493499,
              174.36448
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          317.477899,
          176.63536,
          531.493899,
          183.93136
        ],
        "id": "pdf-014-line-023",
        "source_page": 14,
        "text": "der Zeit vor dem Ausscheiden aus dem Dienst auch teils in",
        "words": [
          {
            "bbox": [
              317.477899,
              176.63536,
              329.182379,
              183.93136
            ],
            "text": "der"
          },
          {
            "bbox": [
              331.849259,
              176.63536,
              345.137979,
              183.93136
            ],
            "text": "Zeit"
          },
          {
            "bbox": [
              347.806379,
              176.63536,
              359.065419,
              183.93136
            ],
            "text": "vor"
          },
          {
            "bbox": [
              361.732299,
              176.63536,
              377.596779,
              183.93136
            ],
            "text": "dem"
          },
          {
            "bbox": [
              380.263899,
              176.63536,
              426.208859,
              183.93136
            ],
            "text": "Ausscheiden"
          },
          {
            "bbox": [
              428.876939,
              176.63536,
              441.622459,
              183.93136
            ],
            "text": "aus"
          },
          {
            "bbox": [
              444.291259,
              176.63536,
              460.155739,
              183.93136
            ],
            "text": "dem"
          },
          {
            "bbox": [
              462.822859,
              176.63536,
              485.499499,
              183.93136
            ],
            "text": "Dienst"
          },
          {
            "bbox": [
              488.167899,
              176.63536,
              505.658059,
              183.93136
            ],
            "text": "auch"
          },
          {
            "bbox": [
              508.326139,
              176.63536,
              522.600139,
              183.93136
            ],
            "text": "teils"
          },
          {
            "bbox": [
              525.268939,
              176.63536,
              531.493899,
              183.93136
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          317.478299,
          186.20224,
          531.493899,
          193.49824
        ],
        "id": "pdf-014-line-025",
        "source_page": 14,
        "text": "dem Staat, in dem er ansässig ist, tätig war, ist die Abfindung",
        "words": [
          {
            "bbox": [
              317.478299,
              186.20224,
              333.251979,
              193.49824
            ],
            "text": "dem"
          },
          {
            "bbox": [
              335.206939,
              186.20224,
              355.999339,
              193.49824
            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              357.954699,
              186.20224,
              364.134379,
              193.49824
            ],
            "text": "in"
          },
          {
            "bbox": [
              366.090379,
              186.20224,
              381.864059,
              193.49824
            ],
            "text": "dem"
          },
          {
            "bbox": [
              383.819019,
              186.20224,
              390.734219,
              193.49824
            ],
            "text": "er"
          },
          {
            "bbox": [
              392.689019,
              186.20224,
              423.787659,
              193.49824
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              425.744139,
              186.20224,
              436.131899,
              193.49824
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              438.087259,
              186.20224,
              453.613659,
              193.49824
            ],
            "text": "tätig"
          },
          {
            "bbox": [
              455.570139,
              186.20224,
              470.297739,
              193.49824
            ],
            "text": "war,"
          },
          {
            "bbox": [
              472.253099,
              186.20224,
              480.461099,
              193.49824
            ],
            "text": "ist"
          },
          {
            "bbox": [
              482.417259,
              186.20224,
              493.143419,
              193.49824
            ],
            "text": "die"
          },
          {
            "bbox": [
              495.099019,
              186.20224,
              531.493899,
              193.49824
            ],
            "text": "Abfindung"
          }
        ]
      },
      {
        "bbox": [
          317.477979,
          195.76912,
          531.495019,
          203.06512
        ],
        "id": "pdf-014-line-027",
        "source_page": 14,
        "text": "zeitanteilig entsprechend der Besteuerungszuordnung der",
        "words": [
          {
            "bbox": [
              317.477979,
              195.76912,
              356.118779,
              203.06512
            ],
            "text": "zeitanteilig"
          },
          {
            "bbox": [
              359.210299,
              195.76912,
              409.233499,
              203.06512
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              412.323339,
              195.76912,
              424.202379,
              203.06512
            ],
            "text": "der"
          },
          {
            "bbox": [
              427.292219,
              195.76912,
              516.524459,
              203.06512
            ],
            "text": "Besteuerungszuordnung"
          },
          {
            "bbox": [
              519.615979,
              195.76912,
              531.495019,
              203.06512
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.478059,
          205.33616,
          405.479259,
          212.63216
        ],
        "id": "pdf-014-line-029",
        "source_page": 14,
        "text": "Vergütungen aufzuteilen.",
        "words": [
          {
            "bbox": [
              317.478059,
              205.33616,
              362.627099,
              212.63216
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              364.849099,
              205.33616,
              405.479259,
              212.63216
            ],
            "text": "aufzuteilen."
          }
        ]
      },
      {
        "bbox": [
          304.721979,
          220.74752,
          531.493019,
          228.04352
        ],
        "id": "pdf-014-line-031",
        "source_page": 14,
        "text": "b) Werden die Abfindungszahlungen aus Anlass der Auflösung",
        "words": [
          {
            "bbox": [
              304.721979,
              220.74752,
              311.536139,
              228.04352
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.477819,
              220.74752,
              344.988219,
              228.04352
            ],
            "text": "Werden"
          },
          {
            "bbox": [
              347.382299,
              220.74752,
              358.195819,
              228.04352
            ],
            "text": "die"
          },
          {
            "bbox": [
              360.589499,
              220.74752,
              437.920139,
              228.04352
            ],
            "text": "Abfindungszahlungen"
          },
          {
            "bbox": [
              440.314219,
              220.74752,
              453.056379,
              228.04352
            ],
            "text": "aus"
          },
          {
            "bbox": [
              455.451179,
              220.74752,
              479.152299,
              228.04352
            ],
            "text": "Anlass"
          },
          {
            "bbox": [
              481.547099,
              220.74752,
              493.248139,
              228.04352
            ],
            "text": "der"
          },
          {
            "bbox": [
              495.641019,
              220.74752,
              531.493019,
              228.04352
            ],
            "text": "Auflösung"
          }
        ]
      },
      {
        "bbox": [
          317.477259,
          230.31448,
          531.492859,
          237.61048
        ],
        "id": "pdf-014-line-032",
        "source_page": 14,
        "text": "des Arbeitsverhältnisses, die eine in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              317.477259,
              230.31448,
              330.692299,
              237.61048
            ],
            "text": "des"
          },
          {
            "bbox": [
              334.462379,
              230.31448,
              410.154939,
              237.61048
            ],
            "text": "Arbeitsverhältnisses,"
          },
          {
            "bbox": [
              413.923659,
              230.31448,
              424.915099,
              237.61048
            ],
            "text": "die"
          },
          {
            "bbox": [
              428.684139,
              230.31448,
              443.764539,
              237.61048
            ],
            "text": "eine"
          },
          {
            "bbox": [
              447.533579,
              230.31448,
              453.845899,
              237.61048
            ],
            "text": "in"
          },
          {
            "bbox": [
              457.615179,
              230.31448,
              479.607499,
              237.61048
            ],
            "text": "einem"
          },
          {
            "bbox": [
              483.375819,
              230.31448,
              531.492859,
              237.61048
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          317.477499,
          239.88136,
          531.492939,
          247.17736
        ],
        "id": "pdf-014-line-034",
        "source_page": 14,
        "text": "wohnende Person nach Wegzug aus dem Tätigkeitsstaat, von",
        "words": [
          {
            "bbox": [
              317.477499,
              239.88136,
              354.248939,
              247.17736
            ],
            "text": "wohnende"
          },
          {
            "bbox": [
              356.168619,
              239.88136,
              380.612699,
              247.17736
            ],
            "text": "Person"
          },
          {
            "bbox": [
              382.532699,
              239.88136,
              399.778859,
              247.17736
            ],
            "text": "nach"
          },
          {
            "bbox": [
              401.698859,
              239.88136,
              430.279179,
              247.17736
            ],
            "text": "Wegzug"
          },
          {
            "bbox": [
              432.199659,
              239.88136,
              444.782539,
              247.17736
            ],
            "text": "aus"
          },
          {
            "bbox": [
              446.703259,
              239.88136,
              462.405019,
              247.17736
            ],
            "text": "dem"
          },
          {
            "bbox": [
              464.324059,
              239.88136,
              516.693099,
              247.17736
            ],
            "text": "Tätigkeitsstaat,"
          },
          {
            "bbox": [
              518.612539,
              239.88136,
              531.492939,
              247.17736
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          317.477259,
          249.44832,
          531.494139,
          256.74432
        ],
        "id": "pdf-014-line-036",
        "source_page": 14,
        "text": "ihrem ehemaligen, im anderen Vertragsstaat ansässigem",
        "words": [
          {
            "bbox": [
              317.477259,
              249.44832,
              337.692139,
              256.74432
            ],
            "text": "ihrem"
          },
          {
            "bbox": [
              341.680939,
              249.44832,
              385.833579,
              256.74432
            ],
            "text": "ehemaligen,"
          },
          {
            "bbox": [
              389.822779,
              249.44832,
              398.511099,
              256.74432
            ],
            "text": "im"
          },
          {
            "bbox": [
              402.499899,
              249.44832,
              432.073419,
              256.74432
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              436.063179,
              249.44832,
              484.180059,
              256.74432
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              488.170139,
              249.44832,
              531.494139,
              256.74432
            ],
            "text": "ansässigem"
          }
        ]
      },
      {
        "bbox": [
          317.477099,
          259.0152,
          531.492779,
          266.3112
        ],
        "id": "pdf-014-line-038",
        "source_page": 14,
        "text": "Arbeitgeber erhält, nicht im ehemaligen Tätigkeitsstaat",
        "words": [
          {
            "bbox": [
              317.477099,
              259.0152,
              360.132299,
              266.3112
            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
              365.662379,
              259.0152,
              388.414299,
              266.3112
            ],
            "text": "erhält,"
          },
          {
            "bbox": [
              393.944859,
              259.0152,
              411.785419,
              266.3112
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              417.316859,
              259.0152,
              426.005179,
              266.3112
            ],
            "text": "im"
          },
          {
            "bbox": [
              431.535339,
              259.0152,
              473.375819,
              266.3112
            ],
            "text": "ehemaligen"
          },
          {
            "bbox": [
              478.906939,
              259.0152,
              531.492779,
              266.3112
            ],
            "text": "Tätigkeitsstaat"
          }
        ]
      },
      {
        "bbox": [
          317.477259,
          268.58216,
          531.492619,
          275.87816
        ],
        "id": "pdf-014-line-040",
        "source_page": 14,
        "text": "besteuert, können diese Abfindungszahlungen im Wohnsitz-",
        "words": [
          {
            "bbox": [
              317.477259,
              268.58216,
              353.417979,
              275.87816
            ],
            "text": "besteuert,"
          },
          {
            "bbox": [
              355.579579,
              268.58216,
              381.861499,
              275.87816
            ],
            "text": "können"
          },
          {
            "bbox": [
              384.023659,
              268.58216,
              403.132059,
              275.87816
            ],
            "text": "diese"
          },
          {
            "bbox": [
              405.293819,
              268.58216,
              482.624459,
              275.87816
            ],
            "text": "Abfindungszahlungen"
          },
          {
            "bbox": [
              484.786619,
              268.58216,
              493.385979,
              275.87816
            ],
            "text": "im"
          },
          {
            "bbox": [
              495.547179,
              268.58216,
              531.492619,
              275.87816
            ],
            "text": "Wohnsitz-"
          }
        ]
      },
      {
        "bbox": [
          317.476539,
          278.14904,
          442.837019,
          285.44504
        ],
        "id": "pdf-014-line-042",
        "source_page": 14,
        "text": "staat der Person besteuert werden.",
        "words": [
          {
            "bbox": [
              317.476539,
              278.14904,
              335.105819,
              285.44504
            ],
            "text": "staat"
          },
          {
            "bbox": [
              337.328059,
              278.14904,
              349.029099,
              285.44504
            ],
            "text": "der"
          },
          {
            "bbox": [
              351.249899,
              278.14904,
              376.092299,
              285.44504
            ],
            "text": "Person"
          },
          {
            "bbox": [
              378.314299,
              278.14904,
              412.031499,
              285.44504
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              414.253739,
              278.14904,
              442.837019,
              285.44504
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          304.720539,
          293.56048,
          452.072779,
          300.72848
        ],
        "id": "pdf-014-line-045",
        "source_page": 14,
        "text": "6. Zu Artikel 16 (Künstler und Sportler)",
        "words": [
          {
            "bbox": [
              304.720539,
              293.56048,
              311.391819,
              300.72848
            ],
            "text": "6."
          },
          {
            "bbox": [
              315.837819,
              293.56048,
              325.644299,
              300.72848
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              327.865179,
              293.56048,
              352.489579,
              300.72848
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              354.710779,
              293.56048,
              363.606059,
              300.72848
            ],
            "text": "16"
          },
          {
            "bbox": [
              365.828059,
              293.56048,
              400.209419,
              300.72848
            ],
            "text": "(Künstler"
          },
          {
            "bbox": [
              402.431419,
              293.56048,
              416.803739,
              300.72848
            ],
            "text": "und"
          },
          {
            "bbox": [
              419.025179,
              293.56048,
              452.072779,
              300.72848
            ],
            "text": "Sportler)"
          }
        ]
      },
      {
        "bbox": [
          313.224299,
          308.972,
          531.492619,
          316.268
        ],
        "id": "pdf-014-line-048",
        "source_page": 14,
        "text": "Zahlungen, die als Vergütung für Rechte zur Live-Übertragung",
        "words": [
          {
            "bbox": [
              313.224299,
              308.972,
              352.900859,
              316.268
            ],
            "text": "Zahlungen,"
          },
          {
            "bbox": [
              354.879899,
              308.972,
              365.653499,
              316.268
            ],
            "text": "die"
          },
          {
            "bbox": [
              367.632779,
              308.972,
              377.663099,
              316.268
            ],
            "text": "als"
          },
          {
            "bbox": [
              379.643499,
              308.972,
              415.889739,
              316.268
            ],
            "text": "Vergütung"
          },
          {
            "bbox": [
              417.869979,
              308.972,
              427.308379,
              316.268
            ],
            "text": "für"
          },
          {
            "bbox": [
              429.286859,
              308.972,
              454.420219,
              316.268
            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              456.399499,
              308.972,
              467.310459,
              316.268
            ],
            "text": "zur"
          },
          {
            "bbox": [
              469.288939,
              308.972,
              531.492619,
              316.268
            ],
            "text": "Live-Übertragung"
          }
        ]
      },
      {
        "bbox": [
          304.720699,
          318.53888,
          531.492642,
          325.83488
        ],
        "id": "pdf-014-line-050",
        "source_page": 14,
        "text": "einer Veranstaltung geleistet werden, sind Einkünfte des auf -",
        "words": [
          {
            "bbox": [
              304.720699,
              318.53888,
              322.553019,
              325.83488
            ],
            "text": "einer"
          },
          {
            "bbox": [
              325.771579,
              318.53888,
              375.489499,
              325.83488
            ],
            "text": "Veranstaltung"
          },
          {
            "bbox": [
              378.709739,
              318.53888,
              409.390699,
              325.83488
            ],
            "text": "geleistet"
          },
          {
            "bbox": [
              412.610619,
              318.53888,
              441.727739,
              325.83488
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              444.946779,
              318.53888,
              460.180219,
              325.83488
            ],
            "text": "sind"
          },
          {
            "bbox": [
              463.398779,
              318.53888,
              497.349419,
              325.83488
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              500.568779,
              318.53888,
              513.783819,
              325.83488
            ],
            "text": "des"
          },
          {
            "bbox": [
              517.004299,
              318.53888,
              528.292379,
              325.83488
            ],
            "text": "auf"
          },
          {
            "bbox": [
              528.380642,
              318.53888,
              531.492642,
              325.83488
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          304.720802,
          328.10576,
          531.492162,
          335.40176
        ],
        "id": "pdf-014-line-052",
        "source_page": 14,
        "text": "tretenden oder ausübenden Sportlers oder Künstlers gemäß Ar-",
        "words": [
          {
            "bbox": [
              304.720802,
              328.10576,
              338.701922,
              335.40176
            ],
            "text": "tretenden"
          },
          {
            "bbox": [
              340.813602,
              328.10576,
              357.106402,
              335.40176
            ],
            "text": "oder"
          },
          {
            "bbox": [
              359.216882,
              328.10576,
              403.375682,
              335.40176
            ],
            "text": "ausübenden"
          },
          {
            "bbox": [
              405.487362,
              328.10576,
              437.957922,
              335.40176
            ],
            "text": "Sportlers"
          },
          {
            "bbox": [
              440.070322,
              328.10576,
              456.363122,
              335.40176
            ],
            "text": "oder"
          },
          {
            "bbox": [
              458.473602,
              328.10576,
              491.858322,
              335.40176
            ],
            "text": "Künstlers"
          },
          {
            "bbox": [
              493.970722,
              328.10576,
              518.422562,
              335.40176
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              520.534322,
              328.10576,
              531.492162,
              335.40176
            ],
            "text": "Ar-"
          }
        ]
      },
      {
        "bbox": [
          304.720162,
          337.67272,
          531.491602,
          344.96872
        ],
        "id": "pdf-014-line-054",
        "source_page": 14,
        "text": "tikel 17 Absatz 1. Diese Einkünfte können im Fall von Zahlungen,",
        "words": [
          {
            "bbox": [
              304.720162,
              337.67272,
              319.133522,
              344.96872
            ],
            "text": "tikel"
          },
          {
            "bbox": [
              321.115922,
              337.67272,
              329.993842,
              344.96872
            ],
            "text": "17"
          },
          {
            "bbox": [
              331.976162,
              337.67272,
              356.469362,
              344.96872
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              358.452242,
              337.67272,
              365.106162,
              344.96872
            ],
            "text": "1."
          },
          {
            "bbox": [
              367.087842,
              337.67272,
              387.015522,
              344.96872
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              388.997442,
              337.67272,
              422.097682,
              344.96872
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              424.079602,
              337.67272,
              450.274802,
              344.96872
            ],
            "text": "können"
          },
          {
            "bbox": [
              452.257122,
              337.67272,
              460.839122,
              344.96872
            ],
            "text": "im"
          },
          {
            "bbox": [
              462.820402,
              337.67272,
              474.821522,
              344.96872
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              476.803922,
              337.67272,
              489.808962,
              344.96872
            ],
            "text": "von"
          },
          {
            "bbox": [
              491.791282,
              337.67272,
              531.491602,
              344.96872
            ],
            "text": "Zahlungen,"
          }
        ]
      },
      {
        "bbox": [
          304.720482,
          347.23968,
          531.49235,
          354.53568
        ],
        "id": "pdf-014-line-056",
        "source_page": 14,
        "text": "die an eine dritte Seite im Zusammenhang mit einer wirtschaft -",
        "words": [
          {
            "bbox": [
              304.720482,
              347.23968,
              315.534002,
              354.53568
            ],
            "text": "die"
          },
          {
            "bbox": [
              318.097522,
              347.23968,
              326.840402,
              354.53568
            ],
            "text": "an"
          },
          {
            "bbox": [
              329.404322,
              347.23968,
              344.217842,
              354.53568
            ],
            "text": "eine"
          },
          {
            "bbox": [
              346.781362,
              347.23968,
              365.198402,
              354.53568
            ],
            "text": "dritte"
          },
          {
            "bbox": [
              367.761922,
              347.23968,
              385.733682,
              354.53568
            ],
            "text": "Seite"
          },
          {
            "bbox": [
              388.297202,
              347.23968,
              396.896562,
              354.53568
            ],
            "text": "im"
          },
          {
            "bbox": [
              399.459522,
              347.23968,
              457.112082,
              354.53568
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              459.676482,
              347.23968,
              470.794162,
              354.53568
            ],
            "text": "mit"
          },
          {
            "bbox": [
              473.358322,
              347.23968,
              490.834722,
              354.53568
            ],
            "text": "einer"
          },
          {
            "bbox": [
              493.397442,
              347.23968,
              528.380482,
              354.53568
            ],
            "text": "wirtschaft"
          },
          {
            "bbox": [
              528.38035,
              347.23968,
              531.49235,
              354.53568
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          304.72035,
          356.80656,
          531.49187,
          364.10256
        ],
        "id": "pdf-014-line-058",
        "source_page": 14,
        "text": "lichen Verwertung von Live-Übertragungsrechten erfolgen, in",
        "words": [
          {
            "bbox": [
              304.72035,
              356.80656,
              326.20099,
              364.10256
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              329.62035,
              356.80656,
              371.03827,
              364.10256
            ],
            "text": "Verwertung"
          },
          {
            "bbox": [
              374.45827,
              356.80656,
              387.67603,
              364.10256
            ],
            "text": "von"
          },
          {
            "bbox": [
              391.09539,
              356.80656,
              486.36467,
              364.10256
            ],
            "text": "Live-Übertragungsrechten"
          },
          {
            "bbox": [
              489.78403,
              356.80656,
              521.76075,
              364.10256
            ],
            "text": "erfolgen,"
          },
          {
            "bbox": [
              525.17955,
              356.80656,
              531.49187,
              364.10256
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          304.72027,
          366.37344,
          517.25883,
          373.66944
        ],
        "id": "pdf-014-line-060",
        "source_page": 14,
        "text": "Übereinstimmung mit Artikel 17 Absatz 2 besteuert werden.",
        "words": [
          {
            "bbox": [
              304.72027,
              366.37344,
              367.99387,
              373.66944
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              370.21635,
              366.37344,
              381.33403,
              373.66944
            ],
            "text": "mit"
          },
          {
            "bbox": [
              383.55627,
              366.37344,
              405.92403,
              373.66944
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              408.14611,
              366.37344,
              417.04139,
              373.66944
            ],
            "text": "17"
          },
          {
            "bbox": [
              419.26339,
              366.37344,
              443.84355,
              373.66944
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              446.06611,
              366.37344,
              450.51411,
              373.66944
            ],
            "text": "2"
          },
          {
            "bbox": [
              452.73611,
              366.37344,
              486.45331,
              373.66944
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              488.67555,
              366.37344,
              517.25883,
              373.66944
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          304.72011,
          381.78496,
          471.32427,
          388.95296
        ],
        "id": "pdf-014-line-062",
        "source_page": 14,
        "text": "7. Zu Artikel 21 Absatz 2 (Andere Einkünfte)",
        "words": [
          {
            "bbox": [
              304.72011,
              381.78496,
              311.39139,
              388.95296
            ],
            "text": "7."
          },
          {
            "bbox": [
              315.83739,
              381.78496,
              325.64387,
              388.95296
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              327.86475,
              381.78496,
              352.48915,
              388.95296
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              354.71035,
              381.78496,
              363.60563,
              388.95296
            ],
            "text": "21"
          },
          {
            "bbox": [
              365.82763,
              381.78496,
              392.04587,
              388.95296
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              394.26699,
              381.78496,
              398.71499,
              388.95296
            ],
            "text": "2"
          },
          {
            "bbox": [
              400.93699,
              381.78496,
              430.64219,
              388.95296
            ],
            "text": "(Andere"
          },
          {
            "bbox": [
              432.86467,
              381.78496,
              471.32427,
              388.95296
            ],
            "text": "Einkünfte)"
          }
        ]
      },
      {
        "bbox": [
          313.22371,
          397.1964,
          531.49243,
          404.4924
        ],
        "id": "pdf-014-line-065",
        "source_page": 14,
        "text": "Wenn der Empfänger und der Schuldner einer Dividende in der",
        "words": [
          {
            "bbox": [
              313.22371,
              397.1964,
              333.40155,
              404.4924
            ],
            "text": "Wenn"
          },
          {
            "bbox": [
              335.32611,
              397.1964,
              346.87715,
              404.4924
            ],
            "text": "der"
          },
          {
            "bbox": [
              348.80059,
              397.1964,
              387.31139,
              404.4924
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              389.23483,
              397.1964,
              402.72315,
              404.4924
            ],
            "text": "und"
          },
          {
            "bbox": [
              404.64667,
              397.1964,
              416.19771,
              404.4924
            ],
            "text": "der"
          },
          {
            "bbox": [
              418.12115,
              397.1964,
              453.81739,
              404.4924
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              455.74083,
              397.1964,
              472.91715,
              404.4924
            ],
            "text": "einer"
          },
          {
            "bbox": [
              474.84059,
              397.1964,
              509.94419,
              404.4924
            ],
            "text": "Dividende"
          },
          {
            "bbox": [
              511.86851,
              397.1964,
              518.01683,
              404.4924
            ],
            "text": "in"
          },
          {
            "bbox": [
              519.94139,
              397.1964,
              531.49243,
              404.4924
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.71987,
          406.76328,
          531.49155,
          414.05928
        ],
        "id": "pdf-014-line-067",
        "source_page": 14,
        "text": "Bundesrepublik Deutschland ansässig sind und die Dividende",
        "words": [
          {
            "bbox": [
              304.71987,
              406.76328,
              361.46811,
              414.05928
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              364.20219,
              406.76328,
              409.78419,
              414.05928
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              412.51811,
              406.76328,
              444.40235,
              414.05928
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              447.13787,
              406.76328,
              462.31011,
              414.05928
            ],
            "text": "sind"
          },
          {
            "bbox": [
              465.04403,
              406.76328,
              478.81971,
              414.05928
            ],
            "text": "und"
          },
          {
            "bbox": [
              481.55363,
              406.76328,
              492.50427,
              414.05928
            ],
            "text": "die"
          },
          {
            "bbox": [
              495.23899,
              406.76328,
              531.49155,
              414.05928
            ],
            "text": "Dividende"
          }
        ]
      },
      {
        "bbox": [
          304.72051,
          416.33016,
          531.49299,
          423.62616
        ],
        "id": "pdf-014-line-069",
        "source_page": 14,
        "text": "einer Betriebsstätte zuzurechnen ist, die der Empfänger der",
        "words": [
          {
            "bbox": [
              304.72051,
              416.33016,
              322.55283,
              423.62616
            ],
            "text": "einer"
          },
          {
            "bbox": [
              326.32347,
              416.33016,
              377.29947,
              423.62616
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              381.07091,
              416.33016,
              427.27939,
              423.62616
            ],
            "text": "zuzurechnen"
          },
          {
            "bbox": [
              431.05107,
              416.33016,
              441.83683,
              423.62616
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              445.60795,
              416.33016,
              456.59939,
              423.62616
            ],
            "text": "die"
          },
          {
            "bbox": [
              460.37083,
              416.33016,
              472.24987,
              423.62616
            ],
            "text": "der"
          },
          {
            "bbox": [
              476.02051,
              416.33016,
              515.84339,
              423.62616
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              519.61395,
              416.33016,
              531.49299,
              423.62616
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.72067,
          425.89704,
          531.49203,
          433.19304
        ],
        "id": "pdf-014-line-071",
        "source_page": 14,
        "text": "Dividende in dem Fürstentum Liechtenstein hat, kann die",
        "words": [
          {
            "bbox": [
              304.72067,
              425.89704,
              341.13635,
              433.19304
            ],
            "text": "Dividende"
          },
          {
            "bbox": [
              346.30075,
              425.89704,
              352.61307,
              433.19304
            ],
            "text": "in"
          },
          {
            "bbox": [
              357.77771,
              425.89704,
              373.81675,
              433.19304
            ],
            "text": "dem"
          },
          {
            "bbox": [
              378.98043,
              425.89704,
              420.05219,
              433.19304
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              425.21587,
              425.89704,
              473.64723,
              433.19304
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              478.81187,
              425.89704,
              492.56443,
              433.19304
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              497.72851,
              425.89704,
              515.33587,
              433.19304
            ],
            "text": "kann"
          },
          {
            "bbox": [
              520.50059,
              425.89704,
              531.49203,
              433.19304
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          304.72035,
          435.46408,
          531.49163,
          442.76008
        ],
        "id": "pdf-014-line-073",
        "source_page": 14,
        "text": "Bundesrepublik Deutschland die Dividende zu den in Artikel 10",
        "words": [
          {
            "bbox": [
              304.72035,
              435.46408,
              360.57723,
              442.76008
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              363.10683,
              435.46408,
              408.00307,
              442.76008
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              410.53243,
              435.46408,
              421.34595,
              442.76008
            ],
            "text": "die"
          },
          {
            "bbox": [
              423.87603,
              435.46408,
              459.58011,
              442.76008
            ],
            "text": "Dividende"
          },
          {
            "bbox": [
              462.11019,
              435.46408,
              470.39803,
              442.76008
            ],
            "text": "zu"
          },
          {
            "bbox": [
              472.92851,
              435.46408,
              486.41355,
              442.76008
            ],
            "text": "den"
          },
          {
            "bbox": [
              488.94403,
              435.46408,
              495.16739,
              442.76008
            ],
            "text": "in"
          },
          {
            "bbox": [
              497.69787,
              435.46408,
              520.06571,
              442.76008
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              522.59627,
              435.46408,
              531.49163,
              442.76008
            ],
            "text": "10"
          }
        ]
      },
      {
        "bbox": [
          304.71979,
          445.03096,
          531.49291,
          452.32696
        ],
        "id": "pdf-014-line-075",
        "source_page": 14,
        "text": "Absatz 2 vorgesehenen Sätzen besteuern. Wenn der Empfänger",
        "words": [
          {
            "bbox": [
              304.71979,
              445.03096,
              329.29995,
              452.32696
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              331.30651,
              445.03096,
              335.75451,
              452.32696
            ],
            "text": "2"
          },
          {
            "bbox": [
              337.76051,
              445.03096,
              387.98371,
              452.32696
            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
              389.98971,
              445.03096,
              414.42587,
              452.32696
            ],
            "text": "Sätzen"
          },
          {
            "bbox": [
              416.43187,
              445.03096,
              454.26123,
              452.32696
            ],
            "text": "besteuern."
          },
          {
            "bbox": [
              456.26667,
              445.03096,
              476.66971,
              452.32696
            ],
            "text": "Wenn"
          },
          {
            "bbox": [
              478.67571,
              445.03096,
              490.37675,
              452.32696
            ],
            "text": "der"
          },
          {
            "bbox": [
              492.38155,
              445.03096,
              531.49291,
              452.32696
            ],
            "text": "Empfänger"
          }
        ]
      },
      {
        "bbox": [
          304.71947,
          454.59784,
          531.49107,
          461.89384
        ],
        "id": "pdf-014-line-076",
        "source_page": 14,
        "text": "und der Schuldner von Einkünften im Sinne des Artikels 11 Ab-",
        "words": [
          {
            "bbox": [
              304.71947,
              454.59784,
              318.35803,
              461.89384
            ],
            "text": "und"
          },
          {
            "bbox": [
              320.78963,
              454.59784,
              332.49067,
              461.89384
            ],
            "text": "der"
          },
          {
            "bbox": [
              334.92219,
              454.59784,
              371.21891,
              461.89384
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              373.65043,
              454.59784,
              386.69019,
              461.89384
            ],
            "text": "von"
          },
          {
            "bbox": [
              389.12291,
              454.59784,
              426.80923,
              461.89384
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              429.24195,
              454.59784,
              437.84131,
              461.89384
            ],
            "text": "im"
          },
          {
            "bbox": [
              440.27307,
              454.59784,
              460.42259,
              461.89384
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              462.85491,
              454.59784,
              475.89195,
              461.89384
            ],
            "text": "des"
          },
          {
            "bbox": [
              478.32539,
              454.59784,
              504.69251,
              461.89384
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              507.12595,
              454.59784,
              516.02123,
              461.89384
            ],
            "text": "11"
          },
          {
            "bbox": [
              518.45395,
              454.59784,
              531.49107,
              461.89384
            ],
            "text": "Ab-"
          }
        ]
      },
      {
        "bbox": [
          304.71923,
          464.16472,
          531.49075,
          471.46072
        ],
        "id": "pdf-014-line-078",
        "source_page": 14,
        "text": "satz 2 in der Bundesrepublik Deutschland ansässig sind und die",
        "words": [
          {
            "bbox": [
              304.71923,
              464.16472,
              319.37363,
              471.46072
            ],
            "text": "satz"
          },
          {
            "bbox": [
              321.39339,
              464.16472,
              325.84139,
              471.46072
            ],
            "text": "2"
          },
          {
            "bbox": [
              327.86059,
              464.16472,
              334.08395,
              471.46072
            ],
            "text": "in"
          },
          {
            "bbox": [
              336.10315,
              464.16472,
              347.80419,
              471.46072
            ],
            "text": "der"
          },
          {
            "bbox": [
              349.82219,
              464.16472,
              405.67907,
              471.46072
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              407.69739,
              464.16472,
              452.59363,
              471.46072
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              454.61171,
              464.16472,
              486.01611,
              471.46072
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              488.03579,
              464.16472,
              503.00243,
              471.46072
            ],
            "text": "sind"
          },
          {
            "bbox": [
              505.02051,
              464.16472,
              518.65915,
              471.46072
            ],
            "text": "und"
          },
          {
            "bbox": [
              520.67723,
              464.16472,
              531.49075,
              471.46072
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          304.71875,
          473.73176,
          531.48971,
          481.02776
        ],
        "id": "pdf-014-line-080",
        "source_page": 14,
        "text": "Einkünfte einer Betriebsstätte zuzurechnen sind, die der Emp-",
        "words": [
          {
            "bbox": [
              304.71875,
              473.73176,
              338.40939,
              481.02776
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              341.13187,
              473.73176,
              358.83387,
              481.02776
            ],
            "text": "einer"
          },
          {
            "bbox": [
              361.55555,
              473.73176,
              412.10803,
              481.02776
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              414.83051,
              473.73176,
              460.71355,
              481.02776
            ],
            "text": "zuzurechnen"
          },
          {
            "bbox": [
              463.43643,
              473.73176,
              480.85091,
              481.02776
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              483.57307,
              473.73176,
              494.49947,
              481.02776
            ],
            "text": "die"
          },
          {
            "bbox": [
              497.22195,
              473.73176,
              509.03587,
              481.02776
            ],
            "text": "der"
          },
          {
            "bbox": [
              511.75755,
              473.73176,
              531.48971,
              481.02776
            ],
            "text": "Emp-"
          }
        ]
      },
      {
        "bbox": [
          304.71843,
          483.29864,
          531.49067,
          490.59464
        ],
        "id": "pdf-014-line-082",
        "source_page": 14,
        "text": "fänger der Einkünfte in dem Fürstentum Liechtenstein hat, kann",
        "words": [
          {
            "bbox": [
              304.71843,
              483.29864,
              327.37843,
              490.59464
            ],
            "text": "fänger"
          },
          {
            "bbox": [
              329.70611,
              483.29864,
              341.40715,
              490.59464
            ],
            "text": "der"
          },
          {
            "bbox": [
              343.73483,
              483.29864,
              376.97427,
              490.59464
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              379.30275,
              483.29864,
              385.52611,
              490.59464
            ],
            "text": "in"
          },
          {
            "bbox": [
              387.85499,
              483.29864,
              403.71603,
              490.59464
            ],
            "text": "dem"
          },
          {
            "bbox": [
              406.04395,
              483.29864,
              446.31523,
              490.59464
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              448.64315,
              483.29864,
              496.00707,
              490.59464
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              498.33595,
              483.29864,
              511.82163,
              490.59464
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              514.14995,
              483.29864,
              531.49067,
              490.59464
            ],
            "text": "kann"
          }
        ]
      },
      {
        "bbox": [
          304.71819,
          492.86552,
          509.27395,
          500.16152
        ],
        "id": "pdf-014-line-084",
        "source_page": 14,
        "text": "die Bundesrepublik Deutschland die Einkünfte besteuern.",
        "words": [
          {
            "bbox": [
              304.71819,
              492.86552,
              315.53171,
              500.16152
            ],
            "text": "die"
          },
          {
            "bbox": [
              317.75331,
              492.86552,
              373.61019,
              500.16152
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              375.83131,
              492.86552,
              420.72755,
              500.16152
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              422.94843,
              492.86552,
              433.76195,
              500.16152
            ],
            "text": "die"
          },
          {
            "bbox": [
              435.98355,
              492.86552,
              469.22299,
              500.16152
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              471.44459,
              492.86552,
              509.27395,
              500.16152
            ],
            "text": "besteuern."
          }
        ]
      },
      {
        "bbox": [
          304.71771,
          508.27688,
          439.55619,
          515.44488
        ],
        "id": "pdf-014-line-087",
        "source_page": 14,
        "text": "8. Zu Artikel 24 (Gleichbehandlung)",
        "words": [
          {
            "bbox": [
              304.71771,
              508.27688,
              311.38899,
              515.44488
            ],
            "text": "8."
          },
          {
            "bbox": [
              315.83499,
              508.27688,
              325.64147,
              515.44488
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              327.86235,
              508.27688,
              352.48675,
              515.44488
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              354.70795,
              508.27688,
              363.60323,
              515.44488
            ],
            "text": "24"
          },
          {
            "bbox": [
              365.82523,
              508.27688,
              439.55619,
              515.44488
            ],
            "text": "(Gleichbehandlung)"
          }
        ]
      },
      {
        "bbox": [
          313.22131,
          523.6884,
          531.49051,
          530.9844
        ],
        "id": "pdf-014-line-089",
        "source_page": 14,
        "text": "Artikel 24 Absatz 5 ist nicht so auszulegen, als verpflichte er",
        "words": [
          {
            "bbox": [
              313.22131,
              523.6884,
              335.60955,
              530.9844
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              338.27955,
              523.6884,
              347.17811,
              530.9844
            ],
            "text": "24"
          },
          {
            "bbox": [
              349.84787,
              523.6884,
              374.44507,
              530.9844
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              377.11547,
              523.6884,
              381.56347,
              530.9844
            ],
            "text": "5"
          },
          {
            "bbox": [
              384.23323,
              523.6884,
              392.53539,
              530.9844
            ],
            "text": "ist"
          },
          {
            "bbox": [
              395.20547,
              523.6884,
              412.70371,
              530.9844
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              415.37379,
              523.6884,
              423.96915,
              530.9844
            ],
            "text": "so"
          },
          {
            "bbox": [
              426.63955,
              523.6884,
              469.33075,
              530.9844
            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              471.99995,
              523.6884,
              482.07707,
              530.9844
            ],
            "text": "als"
          },
          {
            "bbox": [
              484.74763,
              523.6884,
              521.85883,
              530.9844
            ],
            "text": "verpflichte"
          },
          {
            "bbox": [
              524.52827,
              523.6884,
              531.49051,
              530.9844
            ],
            "text": "er"
          }
        ]
      },
      {
        "bbox": [
          304.71699,
          533.25536,
          531.48763,
          540.55136
        ],
        "id": "pdf-014-line-091",
        "source_page": 14,
        "text": "einen Vertragsstaat, die grenzüberschreitende Konsolidierung",
        "words": [
          {
            "bbox": [
              304.71699,
              533.25536,
              324.33331,
              540.55136
            ],
            "text": "einen"
          },
          {
            "bbox": [
              327.36755,
              533.25536,
              377.79691,
              540.55136
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              380.83059,
              533.25536,
              391.82203,
              540.55136
            ],
            "text": "die"
          },
          {
            "bbox": [
              394.85603,
              533.25536,
              473.91627,
              540.55136
            ],
            "text": "grenzüberschreitende"
          },
          {
            "bbox": [
              476.95027,
              533.25536,
              531.48763,
              540.55136
            ],
            "text": "Konsolidierung"
          }
        ]
      },
      {
        "bbox": [
          304.71683,
          542.82224,
          531.48899,
          550.11824
        ],
        "id": "pdf-014-line-093",
        "source_page": 14,
        "text": "von Einkünften oder vergleichbare Vergünstigungen zuzulassen.",
        "words": [
          {
            "bbox": [
              304.71683,
              542.82224,
              317.75659,
              550.11824
            ],
            "text": "von"
          },
          {
            "bbox": [
              319.82419,
              542.82224,
              357.51051,
              550.11824
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              359.57811,
              542.82224,
              375.87091,
              550.11824
            ],
            "text": "oder"
          },
          {
            "bbox": [
              377.93731,
              542.82224,
              425.77995,
              550.11824
            ],
            "text": "vergleichbare"
          },
          {
            "bbox": [
              427.84715,
              542.82224,
              487.81059,
              550.11824
            ],
            "text": "Vergünstigungen"
          },
          {
            "bbox": [
              489.87819,
              542.82224,
              531.48899,
              550.11824
            ],
            "text": "zuzulassen."
          }
        ]
      },
      {
        "bbox": [
          304.71635,
          558.23376,
          458.36707,
          565.40176
        ],
        "id": "pdf-014-line-096",
        "source_page": 14,
        "text": "9. Zu Artikel 26 (Informationsaustausch)",
        "words": [
          {
            "bbox": [
              304.71635,
              558.23376,
              311.38763,
              565.40176
            ],
            "text": "9."
          },
          {
            "bbox": [
              315.83363,
              558.23376,
              325.64011,
              565.40176
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              327.86099,
              558.23376,
              352.48539,
              565.40176
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              354.70659,
              558.23376,
              363.60187,
              565.40176
            ],
            "text": "26"
          },
          {
            "bbox": [
              365.82387,
              558.23376,
              458.36707,
              565.40176
            ],
            "text": "(Informationsaustausch)"
          }
        ]
      },
      {
        "bbox": [
          304.71603,
          573.64504,
          531.48747,
          580.94104
        ],
        "id": "pdf-014-line-098",
        "source_page": 14,
        "text": "a) Für die Durchführung des Informationsaustausches ein-",
        "words": [
          {
            "bbox": [
              304.71603,
              573.64504,
              311.08291,
              580.94104
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.47187,
              573.64504,
              328.96803,
              580.94104
            ],
            "text": "Für"
          },
          {
            "bbox": [
              333.58723,
              573.64504,
              344.57867,
              580.94104
            ],
            "text": "die"
          },
          {
            "bbox": [
              349.19867,
              573.64504,
              398.92499,
              580.94104
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              403.54587,
              573.64504,
              416.76091,
              580.94104
            ],
            "text": "des"
          },
          {
            "bbox": [
              421.38195,
              573.64504,
              512.96979,
              580.94104
            ],
            "text": "Informationsaustausches"
          },
          {
            "bbox": [
              517.59091,
              573.64504,
              531.48747,
              580.94104
            ],
            "text": "ein-"
          }
        ]
      },
      {
        "bbox": [
          317.47147,
          583.21208,
          531.48611,
          590.50808
        ],
        "id": "pdf-014-line-100",
        "source_page": 14,
        "text": "schließlich der Verwendung der übermittelten Daten und des",
        "words": [
          {
            "bbox": [
              317.47147,
              583.21208,
              354.80011,
              590.50808
            ],
            "text": "schließlich"
          },
          {
            "bbox": [
              356.80211,
              583.21208,
              368.50315,
              590.50808
            ],
            "text": "der"
          },
          {
            "bbox": [
              370.50395,
              583.21208,
              415.09003,
              590.50808
            ],
            "text": "Verwendung"
          },
          {
            "bbox": [
              417.09251,
              583.21208,
              428.79355,
              590.50808
            ],
            "text": "der"
          },
          {
            "bbox": [
              430.79435,
              583.21208,
              477.71491,
              590.50808
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              479.71691,
              583.21208,
              500.80747,
              590.50808
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              502.80947,
              583.21208,
              516.44803,
              590.50808
            ],
            "text": "und"
          },
          {
            "bbox": [
              518.44899,
              583.21208,
              531.48611,
              590.50808
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          317.47107,
          592.77896,
          531.48923,
          600.07496
        ],
        "id": "pdf-014-line-102",
        "source_page": 14,
        "text": "Datenschutzes sind die Bestimmungen des Abkommens vom",
        "words": [
          {
            "bbox": [
              317.47107,
              592.77896,
              369.24203,
              600.07496
            ],
            "text": "Datenschutzes"
          },
          {
            "bbox": [
              371.15763,
              592.77896,
              385.86987,
              600.07496
            ],
            "text": "sind"
          },
          {
            "bbox": [
              387.78371,
              592.77896,
              398.42779,
              600.07496
            ],
            "text": "die"
          },
          {
            "bbox": [
              400.34227,
              592.77896,
              453.35115,
              600.07496
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              455.26595,
              592.77896,
              468.13347,
              600.07496
            ],
            "text": "des"
          },
          {
            "bbox": [
              470.04907,
              592.77896,
              514.32739,
              600.07496
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              516.24299,
              592.77896,
              531.48923,
              600.07496
            ],
            "text": "vom"
          }
        ]
      },
      {
        "bbox": [
          317.47091,
          602.34584,
          531.487017,
          609.64184
        ],
        "id": "pdf-014-line-104",
        "source_page": 14,
        "text": "2. September 2009 zwischen der Regierung der Bundes -",
        "words": [
          {
            "bbox": [
              317.47091,
              602.34584,
              324.23107,
              609.64184
            ],
            "text": "2."
          },
          {
            "bbox": [
              327.53539,
              602.34584,
              367.70787,
              609.64184
            ],
            "text": "September"
          },
          {
            "bbox": [
              371.01171,
              602.34584,
              389.06819,
              609.64184
            ],
            "text": "2009"
          },
          {
            "bbox": [
              392.37307,
              602.34584,
              426.15867,
              609.64184
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              429.46355,
              602.34584,
              441.34259,
              609.64184
            ],
            "text": "der"
          },
          {
            "bbox": [
              444.64643,
              602.34584,
              481.94235,
              609.64184
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              485.24787,
              602.34584,
              497.12691,
              609.64184
            ],
            "text": "der"
          },
          {
            "bbox": [
              500.43075,
              602.34584,
              528.28563,
              609.64184
            ],
            "text": "Bundes"
          },
          {
            "bbox": [
              528.375017,
              602.34584,
              531.487017,
              609.64184
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          317.471017,
          611.91272,
          531.486057,
          619.20872
        ],
        "id": "pdf-014-line-106",
        "source_page": 14,
        "text": "republik Deutschland und der Regierung des Fürstentums",
        "words": [
          {
            "bbox": [
              317.471017,
              611.91272,
              346.540457,
              619.20872
            ],
            "text": "republik"
          },
          {
            "bbox": [
              349.505737,
              611.91272,
              395.291497,
              619.20872
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              398.256617,
              611.91272,
              412.072937,
              619.20872
            ],
            "text": "und"
          },
          {
            "bbox": [
              415.038057,
              611.91272,
              426.917097,
              619.20872
            ],
            "text": "der"
          },
          {
            "bbox": [
              429.882217,
              611.91272,
              467.178137,
              619.20872
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              470.144937,
              611.91272,
              483.359977,
              619.20872
            ],
            "text": "des"
          },
          {
            "bbox": [
              486.326937,
              611.91272,
              531.486057,
              619.20872
            ],
            "text": "Fürstentums"
          }
        ]
      },
      {
        "bbox": [
          317.471177,
          621.47976,
          531.486686,
          628.77576
        ],
        "id": "pdf-014-line-108",
        "source_page": 14,
        "text": "Liechtenstein über den Informationsaustausch in Steuer -",
        "words": [
          {
            "bbox": [
              317.471177,
              621.47976,
              365.902537,
              628.77576
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              369.733177,
              621.47976,
              386.148377,
              628.77576
            ],
            "text": "über"
          },
          {
            "bbox": [
              389.977977,
              621.47976,
              403.641017,
              628.77576
            ],
            "text": "den"
          },
          {
            "bbox": [
              407.471657,
              621.47976,
              490.587417,
              628.77576
            ],
            "text": "Informationsaustausch"
          },
          {
            "bbox": [
              494.418057,
              621.47976,
              500.730377,
              628.77576
            ],
            "text": "in"
          },
          {
            "bbox": [
              504.561017,
              621.47976,
              528.287017,
              628.77576
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              528.374686,
              621.47976,
              531.486686,
              628.77576
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          317.470926,
          631.04664,
          531.486366,
          638.34264
        ],
        "id": "pdf-014-line-110",
        "source_page": 14,
        "text": "sachen einschließlich des jenem Abkommen beigefügten",
        "words": [
          {
            "bbox": [
              317.470926,
              631.04664,
              343.695806,
              638.34264
            ],
            "text": "sachen"
          },
          {
            "bbox": [
              347.463886,
              631.04664,
              396.466606,
              638.34264
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              400.234686,
              631.04664,
              413.449726,
              638.34264
            ],
            "text": "des"
          },
          {
            "bbox": [
              417.218606,
              631.04664,
              439.210926,
              638.34264
            ],
            "text": "jenem"
          },
          {
            "bbox": [
              442.978046,
              631.04664,
              484.558446,
              638.34264
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              488.326526,
              631.04664,
              531.486366,
              638.34264
            ],
            "text": "beigefügten"
          }
        ]
      },
      {
        "bbox": [
          317.471086,
          640.61352,
          518.487806,
          647.90952
        ],
        "id": "pdf-014-line-112",
        "source_page": 14,
        "text": "Protokolls ungeachtet von dessen Geltung anzuwenden.",
        "words": [
          {
            "bbox": [
              317.471086,
              640.61352,
              352.812766,
              647.90952
            ],
            "text": "Protokolls"
          },
          {
            "bbox": [
              355.035486,
              640.61352,
              395.090526,
              647.90952
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              397.312766,
              640.61352,
              410.352526,
              647.90952
            ],
            "text": "von"
          },
          {
            "bbox": [
              412.574526,
              640.61352,
              438.354446,
              647.90952
            ],
            "text": "dessen"
          },
          {
            "bbox": [
              440.576446,
              640.61352,
              468.723086,
              647.90952
            ],
            "text": "Geltung"
          },
          {
            "bbox": [
              470.945566,
              640.61352,
              518.487806,
              647.90952
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          304.714846,
          656.02504,
          531.486766,
          663.32104
        ],
        "id": "pdf-014-line-114",
        "source_page": 14,
        "text": "b) Das Abkommen vom 2. September 2009 steht der Möglich-",
        "words": [
          {
            "bbox": [
              304.714846,
              656.02504,
              311.529006,
              663.32104
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.470686,
              656.02504,
              331.396446,
              663.32104
            ],
            "text": "Das"
          },
          {
            "bbox": [
              333.754366,
              656.02504,
              374.712126,
              663.32104
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              377.069326,
              656.02504,
              392.485086,
              663.32104
            ],
            "text": "vom"
          },
          {
            "bbox": [
              394.841326,
              656.02504,
              401.512606,
              663.32104
            ],
            "text": "2."
          },
          {
            "bbox": [
              403.869246,
              656.02504,
              443.330046,
              663.32104
            ],
            "text": "September"
          },
          {
            "bbox": [
              445.686046,
              656.02504,
              463.475886,
              663.32104
            ],
            "text": "2009"
          },
          {
            "bbox": [
              465.833086,
              656.02504,
              483.517166,
              663.32104
            ],
            "text": "steht"
          },
          {
            "bbox": [
              485.874606,
              656.02504,
              497.575646,
              663.32104
            ],
            "text": "der"
          },
          {
            "bbox": [
              499.931646,
              656.02504,
              531.486766,
              663.32104
            ],
            "text": "Möglich-"
          }
        ]
      },
      {
        "bbox": [
          317.470446,
          665.59192,
          531.486206,
          672.88792
        ],
        "id": "pdf-014-line-116",
        "source_page": 14,
        "text": "keit eines weitergehenden Informationsaustausches nach",
        "words": [
          {
            "bbox": [
              317.470446,
              665.59192,
              330.444766,
              672.88792
            ],
            "text": "keit"
          },
          {
            "bbox": [
              334.056686,
              665.59192,
              353.225006,
              672.88792
            ],
            "text": "eines"
          },
          {
            "bbox": [
              356.837406,
              665.59192,
              414.922366,
              672.88792
            ],
            "text": "weitergehenden"
          },
          {
            "bbox": [
              418.533966,
              665.59192,
              510.121806,
              672.88792
            ],
            "text": "Informationsaustausches"
          },
          {
            "bbox": [
              513.734206,
              665.59192,
              531.486206,
              672.88792
            ],
            "text": "nach"
          }
        ]
      },
      {
        "bbox": [
          317.470366,
          675.1588,
          531.485806,
          682.4548
        ],
        "id": "pdf-014-line-118",
        "source_page": 14,
        "text": "Artikel 26 Absatz 1 nicht entgegen. In diesem Fall gilt für die",
        "words": [
          {
            "bbox": [
              317.470366,
              675.1588,
              339.838126,
              682.4548
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              342.117966,
              675.1588,
              351.013246,
              682.4548
            ],
            "text": "26"
          },
          {
            "bbox": [
              353.293006,
              675.1588,
              377.873166,
              682.4548
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              380.153486,
              675.1588,
              384.601486,
              682.4548
            ],
            "text": "1"
          },
          {
            "bbox": [
              386.881246,
              675.1588,
              404.366046,
              682.4548
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              406.646046,
              675.1588,
              442.352286,
              682.4548
            ],
            "text": "entgegen."
          },
          {
            "bbox": [
              444.631486,
              675.1588,
              451.149806,
              682.4548
            ],
            "text": "In"
          },
          {
            "bbox": [
              453.429566,
              675.1588,
              479.360846,
              682.4548
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              481.639646,
              675.1588,
              493.692926,
              682.4548
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              495.972766,
              675.1588,
              506.635246,
              682.4548
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              508.915246,
              675.1588,
              518.393726,
              682.4548
            ],
            "text": "für"
          },
          {
            "bbox": [
              520.672286,
              675.1588,
              531.485806,
              682.4548
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          317.469806,
          684.72576,
          531.484526,
          692.02176
        ],
        "id": "pdf-014-line-120",
        "source_page": 14,
        "text": "Übermittlung personenbezogener Daten Nummer 3 des",
        "words": [
          {
            "bbox": [
              317.469806,
              684.72576,
              364.821406,
              692.02176
            ],
            "text": "Übermittlung"
          },
          {
            "bbox": [
              369.555566,
              684.72576,
              442.172206,
              692.02176
            ],
            "text": "personenbezogener"
          },
          {
            "bbox": [
              446.904686,
              684.72576,
              468.351086,
              692.02176
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              473.084606,
              684.72576,
              504.355406,
              692.02176
            ],
            "text": "Nummer"
          },
          {
            "bbox": [
              509.087886,
              684.72576,
              513.535886,
              692.02176
            ],
            "text": "3"
          },
          {
            "bbox": [
              518.269486,
              684.72576,
              531.484526,
              692.02176
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          317.469806,
          694.29272,
          503.770366,
          701.58872
        ],
        "id": "pdf-014-line-122",
        "source_page": 14,
        "text": "Protokolls zum Abkommen vom 2. September 2009.",
        "words": [
          {
            "bbox": [
              317.469806,
              694.29272,
              352.811486,
              701.58872
            ],
            "text": "Protokolls"
          },
          {
            "bbox": [
              355.034206,
              694.29272,
              370.145326,
              701.58872
            ],
            "text": "zum"
          },
          {
            "bbox": [
              372.366366,
              694.29272,
              413.324126,
              701.58872
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              415.546126,
              694.29272,
              430.961886,
              701.58872
            ],
            "text": "vom"
          },
          {
            "bbox": [
              433.182926,
              694.29272,
              439.854206,
              701.58872
            ],
            "text": "2."
          },
          {
            "bbox": [
              442.075646,
              694.29272,
              481.536446,
              701.58872
            ],
            "text": "September"
          },
          {
            "bbox": [
              483.757246,
              694.29272,
              503.770366,
              701.58872
            ],
            "text": "2009."
          }
        ]
      },
      {
        "bbox": [
          304.713886,
          709.70416,
          526.589566,
          716.87216
        ],
        "id": "pdf-014-line-125",
        "source_page": 14,
        "text": "10. Zu Artikel 28 (Amtshilfe bei der Erhebung von Steuern)",
        "words": [
          {
            "bbox": [
              304.713886,
              709.70416,
              315.832446,
              716.87216
            ],
            "text": "10."
          },
          {
            "bbox": [
              320.278446,
              709.70416,
              330.084926,
              716.87216
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              332.305806,
              709.70416,
              356.930206,
              716.87216
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              359.151406,
              709.70416,
              368.046686,
              716.87216
            ],
            "text": "28"
          },
          {
            "bbox": [
              370.268686,
              709.70416,
              408.592846,
              716.87216
            ],
            "text": "(Amtshilfe"
          },
          {
            "bbox": [
              410.815326,
              709.70416,
              422.357806,
              716.87216
            ],
            "text": "bei"
          },
          {
            "bbox": [
              424.579006,
              709.70416,
              437.169486,
              716.87216
            ],
            "text": "der"
          },
          {
            "bbox": [
              439.391486,
              709.70416,
              476.279326,
              716.87216
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              478.500766,
              709.70416,
              492.289726,
              716.87216
            ],
            "text": "von"
          },
          {
            "bbox": [
              494.510606,
              709.70416,
              526.589566,
              716.87216
            ],
            "text": "Steuern)"
          }
        ]
      },
      {
        "bbox": [
          304.713806,
          725.11552,
          531.486606,
          732.41152
        ],
        "id": "pdf-014-line-128",
        "source_page": 14,
        "text": "a) Dem Ersuchen um Beitreibung einer Forderung, das die er-",
        "words": [
          {
            "bbox": [
              304.713806,
              725.11552,
              311.080686,
              732.41152
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.469646,
              725.11552,
              334.227086,
              732.41152
            ],
            "text": "Dem"
          },
          {
            "bbox": [
              336.896366,
              725.11552,
              370.404286,
              732.41152
            ],
            "text": "Ersuchen"
          },
          {
            "bbox": [
              373.074606,
              725.11552,
              384.349726,
              732.41152
            ],
            "text": "um"
          },
          {
            "bbox": [
              387.019006,
              725.11552,
              427.942046,
              732.41152
            ],
            "text": "Beitreibung"
          },
          {
            "bbox": [
              430.612846,
              725.11552,
              448.104606,
              732.41152
            ],
            "text": "einer"
          },
          {
            "bbox": [
              450.773726,
              725.11552,
              489.533966,
              732.41152
            ],
            "text": "Forderung,"
          },
          {
            "bbox": [
              492.203646,
              725.11552,
              505.248366,
              732.41152
            ],
            "text": "das"
          },
          {
            "bbox": [
              507.919406,
              725.11552,
              518.740606,
              732.41152
            ],
            "text": "die"
          },
          {
            "bbox": [
              521.410526,
              725.11552,
              531.486606,
              732.41152
            ],
            "text": "er-"
          }
        ]
      },
      {
        "bbox": [
          317.469886,
          734.6824,
          531.485406,
          741.9784
        ],
        "id": "pdf-014-line-130",
        "source_page": 14,
        "text": "suchende Behörde an die ersuchte Behörde richtet, ist eine",
        "words": [
          {
            "bbox": [
              317.469886,
              734.6824,
              352.439646,
              741.9784
            ],
            "text": "suchende"
          },
          {
            "bbox": [
              354.957006,
              734.6824,
              385.325166,
              741.9784
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              387.842526,
              734.6824,
              396.585406,
              741.9784
            ],
            "text": "an"
          },
          {
            "bbox": [
              399.103166,
              734.6824,
              409.916686,
              741.9784
            ],
            "text": "die"
          },
          {
            "bbox": [
              412.434046,
              734.6824,
              443.298366,
              741.9784
            ],
            "text": "ersuchte"
          },
          {
            "bbox": [
              445.815726,
              734.6824,
              476.183886,
              741.9784
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              478.701246,
              734.6824,
              503.341166,
              741.9784
            ],
            "text": "richtet,"
          },
          {
            "bbox": [
              505.858366,
              734.6824,
              514.153726,
              741.9784
            ],
            "text": "ist"
          },
          {
            "bbox": [
              516.671726,
              734.6824,
              531.485406,
              741.9784
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          317.469246,
          744.24928,
          531.484606,
          751.54528
        ],
        "id": "pdf-014-line-132",
        "source_page": 14,
        "text": "amtliche Ausfertigung oder eine beglaubigte Kopie des Voll-",
        "words": [
          {
            "bbox": [
              317.469246,
              744.24928,
              347.694846,
              751.54528
            ],
            "text": "amtliche"
          },
          {
            "bbox": [
              349.960126,
              744.24928,
              395.327486,
              751.54528
            ],
            "text": "Ausfertigung"
          },
          {
            "bbox": [
              397.593646,
              744.24928,
              413.886446,
              751.54528
            ],
            "text": "oder"
          },
          {
            "bbox": [
              416.150926,
              744.24928,
              430.964446,
              751.54528
            ],
            "text": "eine"
          },
          {
            "bbox": [
              433.229726,
              744.24928,
              475.203246,
              751.54528
            ],
            "text": "beglaubigte"
          },
          {
            "bbox": [
              477.468526,
              744.24928,
              498.112126,
              751.54528
            ],
            "text": "Kopie"
          },
          {
            "bbox": [
              500.377406,
              744.24928,
              513.414446,
              751.54528
            ],
            "text": "des"
          },
          {
            "bbox": [
              515.680846,
              744.24928,
              531.484606,
              751.54528
            ],
            "text": "Voll-"
          }
        ]
      },
      {
        "bbox": [
          317.468526,
          753.81632,
          531.485006,
          761.11232
        ],
        "id": "pdf-014-line-134",
        "source_page": 14,
        "text": "streckungstitels und gegebenenfalls das Original oder eine",
        "words": [
          {
            "bbox": [
              317.468526,
              753.81632,
              374.275406,
              761.11232
            ],
            "text": "streckungstitels"
          },
          {
            "bbox": [
              376.993006,
              753.81632,
              390.732366,
              761.11232
            ],
            "text": "und"
          },
          {
            "bbox": [
              393.448206,
              753.81632,
              448.316366,
              761.11232
            ],
            "text": "gegebenenfalls"
          },
          {
            "bbox": [
              451.033966,
              753.81632,
              464.171886,
              761.11232
            ],
            "text": "das"
          },
          {
            "bbox": [
              466.889486,
              753.81632,
              494.643326,
              761.11232
            ],
            "text": "Original"
          },
          {
            "bbox": [
              497.360366,
              753.81632,
              513.804526,
              761.11232
            ],
            "text": "oder"
          },
          {
            "bbox": [
              516.520206,
              753.81632,
              531.485006,
              761.11232
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          317.468606,
          763.3832,
          531.484686,
          770.6792
        ],
        "id": "pdf-014-line-136",
        "source_page": 14,
        "text": "beglaubigte Kopie etwaiger für die Beitreibung sonst erfor-",
        "words": [
          {
            "bbox": [
              317.468606,
              763.3832,
              359.794606,
              770.6792
            ],
            "text": "beglaubigte"
          },
          {
            "bbox": [
              362.495886,
              763.3832,
              383.280526,
              770.6792
            ],
            "text": "Kopie"
          },
          {
            "bbox": [
              385.981806,
              763.3832,
              416.726126,
              770.6792
            ],
            "text": "etwaiger"
          },
          {
            "bbox": [
              419.426606,
              763.3832,
              428.975486,
              770.6792
            ],
            "text": "für"
          },
          {
            "bbox": [
              431.675966,
              763.3832,
              442.560046,
              770.6792
            ],
            "text": "die"
          },
          {
            "bbox": [
              445.261326,
              763.3832,
              486.498366,
              770.6792
            ],
            "text": "Beitreibung"
          },
          {
            "bbox": [
              489.200606,
              763.3832,
              508.900526,
              770.6792
            ],
            "text": "sonst"
          },
          {
            "bbox": [
              511.602446,
              763.3832,
              531.484686,
              770.6792
            ],
            "text": "erfor-"
          }
        ]
      },
      {
        "bbox": [
          317.468846,
          772.95008,
          435.436766,
          780.24608
        ],
        "id": "pdf-014-line-137",
        "source_page": 14,
        "text": "derlicher Dokumente beizufügen.",
        "words": [
          {
            "bbox": [
              317.468846,
              772.95008,
              348.419726,
              780.24608
            ],
            "text": "derlicher"
          },
          {
            "bbox": [
              350.640526,
              772.95008,
              391.743246,
              780.24608
            ],
            "text": "Dokumente"
          },
          {
            "bbox": [
              393.964846,
              772.95008,
              435.436766,
              780.24608
            ],
            "text": "beizufügen."
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          75.1173,
          290.55088,
          82.4133
        ],
        "id": "pdf-015-line-004",
        "source_page": 15,
        "text": "b) Die zuständige Behörde des ersuchenden Vertragsstaates",
        "words": [
          {
            "bbox": [
              63.7792,
              75.1173,
              70.59344,
              82.4133
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53512,
              75.1173,
              88.41528,
              82.4133
            ],
            "text": "Die"
          },
          {
            "bbox": [
              91.31672,
              75.1173,
              131.0716,
              82.4133
            ],
            "text": "zuständige"
          },
          {
            "bbox": [
              133.97304,
              75.1173,
              164.87504,
              82.4133
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              167.77648,
              75.1173,
              180.99152,
              82.4133
            ],
            "text": "des"
          },
          {
            "bbox": [
              183.89408,
              75.1173,
              231.15752,
              82.4133
            ],
            "text": "ersuchenden"
          },
          {
            "bbox": [
              234.0592,
              75.1173,
              290.55088,
              82.4133
            ],
            "text": "Vertragsstaates"
          }
        ]
      },
      {
        "bbox": [
          76.53544,
          84.68418,
          271.6992,
          91.98018
        ],
        "id": "pdf-015-line-006",
        "source_page": 15,
        "text": "kann ein Beitreibungsersuchen nur dann stellen, wenn:",
        "words": [
          {
            "bbox": [
              76.53544,
              84.68418,
              93.876,
              91.98018
            ],
            "text": "kann"
          },
          {
            "bbox": [
              96.098,
              84.68418,
              106.61624,
              91.98018
            ],
            "text": "ein"
          },
          {
            "bbox": [
              108.83824,
              84.68418,
              186.61224,
              91.98018
            ],
            "text": "Beitreibungsersuchen"
          },
          {
            "bbox": [
              188.83424,
              84.68418,
              200.3928,
              91.98018
            ],
            "text": "nur"
          },
          {
            "bbox": [
              202.6136,
              84.68418,
              220.546,
              91.98018
            ],
            "text": "dann"
          },
          {
            "bbox": [
              222.768,
              84.68418,
              248.00184,
              91.98018
            ],
            "text": "stellen,"
          },
          {
            "bbox": [
              250.22328,
              84.68418,
              271.6992,
              91.98018
            ],
            "text": "wenn:"
          }
        ]
      },
      {
        "bbox": [
          77.95248,
          98.96066,
          290.55128,
          106.25666
        ],
        "id": "pdf-015-line-007",
        "source_page": 15,
        "text": "– die Forderung oder der Vollstreckungstitel in diesem Ver-",
        "words": [
          {
            "bbox": [
              77.95248,
              98.96066,
              81.95248,
              106.25666
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.4564,
              98.96066,
              97.27,
              106.25666
            ],
            "text": "die"
          },
          {
            "bbox": [
              99.73712,
              98.96066,
              136.23928,
              106.25666
            ],
            "text": "Forderung"
          },
          {
            "bbox": [
              138.70728,
              98.96066,
              155.00016,
              106.25666
            ],
            "text": "oder"
          },
          {
            "bbox": [
              157.46648,
              98.96066,
              169.1676,
              106.25666
            ],
            "text": "der"
          },
          {
            "bbox": [
              171.63392,
              98.96066,
              236.37672,
              106.25666
            ],
            "text": "Vollstreckungstitel"
          },
          {
            "bbox": [
              238.8444,
              98.96066,
              245.06784,
              106.25666
            ],
            "text": "in"
          },
          {
            "bbox": [
              247.53536,
              98.96066,
              273.4668,
              106.25666
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              275.93336,
              98.96066,
              290.55128,
              106.25666
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          86.45664,
          108.52754,
          290.55232,
          115.82354
        ],
        "id": "pdf-015-line-009",
        "source_page": 15,
        "text": "tragsstaat, in dem die ersuchende Behörde ihren Sitz hat,",
        "words": [
          {
            "bbox": [
              86.45664,
              108.52754,
              124.18432,
              115.82354
            ],
            "text": "tragsstaat,"
          },
          {
            "bbox": [
              126.29496,
              108.52754,
              132.51832,
              115.82354
            ],
            "text": "in"
          },
          {
            "bbox": [
              134.62952,
              108.52754,
              150.49064,
              115.82354
            ],
            "text": "dem"
          },
          {
            "bbox": [
              152.60088,
              108.52754,
              163.41456,
              115.82354
            ],
            "text": "die"
          },
          {
            "bbox": [
              165.52536,
              108.52754,
              207.45216,
              115.82354
            ],
            "text": "ersuchende"
          },
          {
            "bbox": [
              209.56296,
              108.52754,
              239.9312,
              115.82354
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              242.042,
              108.52754,
              259.5252,
              115.82354
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              261.6364,
              108.52754,
              274.95488,
              115.82354
            ],
            "text": "Sitz"
          },
          {
            "bbox": [
              277.06664,
              108.52754,
              290.55232,
              115.82354
            ],
            "text": "hat,"
          }
        ]
      },
      {
        "bbox": [
          86.45664,
          118.09442,
          290.55096,
          125.39042
        ],
        "id": "pdf-015-line-011",
        "source_page": 15,
        "text": "nicht angefochten ist, außer für den Fall, dass der Steuer-",
        "words": [
          {
            "bbox": [
              86.45664,
              118.09442,
              103.94144,
              125.39042
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              106.06184,
              118.09442,
              150.55664,
              125.39042
            ],
            "text": "angefochten"
          },
          {
            "bbox": [
              152.6768,
              118.09442,
              163.19576,
              125.39042
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              165.31536,
              118.09442,
              185.46368,
              125.39042
            ],
            "text": "außer"
          },
          {
            "bbox": [
              187.58264,
              118.09442,
              197.06112,
              125.39042
            ],
            "text": "für"
          },
          {
            "bbox": [
              199.18008,
              118.09442,
              212.6652,
              125.39042
            ],
            "text": "den"
          },
          {
            "bbox": [
              214.78536,
              118.09442,
              229.06216,
              125.39042
            ],
            "text": "Fall,"
          },
          {
            "bbox": [
              231.18176,
              118.09442,
              248.21888,
              125.39042
            ],
            "text": "dass"
          },
          {
            "bbox": [
              250.33976,
              118.09442,
              262.04088,
              125.39042
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.15984,
              118.09442,
              290.55096,
              125.39042
            ],
            "text": "Steuer-"
          }
        ]
      },
      {
        "bbox": [
          86.45632,
          127.6613,
          285.12272,
          134.9573
        ],
        "id": "pdf-015-line-013",
        "source_page": 15,
        "text": "anspruch nach Artikel 28 Absatz 3 vollstreckbar ist; und",
        "words": [
          {
            "bbox": [
              86.45632,
              127.6613,
              119.79296,
              134.9573
            ],
            "text": "anspruch"
          },
          {
            "bbox": [
              122.01496,
              127.6613,
              139.5,
              134.9573
            ],
            "text": "nach"
          },
          {
            "bbox": [
              141.722,
              127.6613,
              164.08984,
              134.9573
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              166.312,
              127.6613,
              175.20728,
              134.9573
            ],
            "text": "28"
          },
          {
            "bbox": [
              177.42928,
              127.6613,
              202.00952,
              134.9573
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              204.232,
              127.6613,
              208.68,
              134.9573
            ],
            "text": "3"
          },
          {
            "bbox": [
              210.902,
              127.6613,
              256.52304,
              134.9573
            ],
            "text": "vollstreckbar"
          },
          {
            "bbox": [
              258.74384,
              127.6613,
              269.26272,
              134.9573
            ],
            "text": "ist;"
          },
          {
            "bbox": [
              271.48416,
              127.6613,
              285.12272,
              134.9573
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          77.9524,
          141.93786,
          290.55072,
          149.23386
        ],
        "id": "pdf-015-line-016",
        "source_page": 15,
        "text": "– sie in dem Vertragsstaat, in dem die ersuchende Behörde",
        "words": [
          {
            "bbox": [
              77.9524,
              141.93786,
              81.9524,
              149.23386
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.45632,
              141.93786,
              96.52768,
              149.23386
            ],
            "text": "sie"
          },
          {
            "bbox": [
              98.71184,
              141.93786,
              104.9352,
              149.23386
            ],
            "text": "in"
          },
          {
            "bbox": [
              107.11976,
              141.93786,
              122.98088,
              149.23386
            ],
            "text": "dem"
          },
          {
            "bbox": [
              125.16448,
              141.93786,
              174.43704,
              149.23386
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              176.62104,
              141.93786,
              182.84448,
              149.23386
            ],
            "text": "in"
          },
          {
            "bbox": [
              185.02904,
              141.93786,
              200.89016,
              149.23386
            ],
            "text": "dem"
          },
          {
            "bbox": [
              203.07376,
              141.93786,
              213.88744,
              149.23386
            ],
            "text": "die"
          },
          {
            "bbox": [
              216.0716,
              141.93786,
              257.9984,
              149.23386
            ],
            "text": "ersuchende"
          },
          {
            "bbox": [
              260.18256,
              141.93786,
              290.55072,
              149.23386
            ],
            "text": "Behörde"
          }
        ]
      },
      {
        "bbox": [
          86.45584,
          151.50474,
          290.5504,
          158.80074
        ],
        "id": "pdf-015-line-018",
        "source_page": 15,
        "text": "ihren Sitz hat, bereits Beitreibungsverfahren durchgeführt",
        "words": [
          {
            "bbox": [
              86.45584,
              151.50474,
              103.93896,
              158.80074
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              106.26216,
              151.50474,
              119.58064,
              158.80074
            ],
            "text": "Sitz"
          },
          {
            "bbox": [
              121.90432,
              151.50474,
              135.39,
              158.80074
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              137.71264,
              151.50474,
              161.8572,
              158.80074
            ],
            "text": "bereits"
          },
          {
            "bbox": [
              164.18112,
              151.50474,
              242.40832,
              158.80074
            ],
            "text": "Beitreibungsverfahren"
          },
          {
            "bbox": [
              244.73152,
              151.50474,
              290.5504,
              158.80074
            ],
            "text": "durchgeführt"
          }
        ]
      },
      {
        "bbox": [
          86.4556,
          161.07162,
          290.55024,
          168.36762
        ],
        "id": "pdf-015-line-020",
        "source_page": 15,
        "text": "hat, wie sie aufgrund des in Buchstabe a dieser Protokoll-",
        "words": [
          {
            "bbox": [
              86.4556,
              161.07162,
              99.94128,
              168.36762
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              101.95216,
              161.07162,
              114.086,
              168.36762
            ],
            "text": "wie"
          },
          {
            "bbox": [
              116.09704,
              161.07162,
              126.1684,
              168.36762
            ],
            "text": "sie"
          },
          {
            "bbox": [
              128.17944,
              161.07162,
              160.1812,
              168.36762
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              162.19168,
              161.07162,
              175.2288,
              168.36762
            ],
            "text": "des"
          },
          {
            "bbox": [
              177.24104,
              161.07162,
              183.46448,
              168.36762
            ],
            "text": "in"
          },
          {
            "bbox": [
              185.476,
              161.07162,
              223.99656,
              168.36762
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              226.00768,
              161.07162,
              230.30368,
              168.36762
            ],
            "text": "a"
          },
          {
            "bbox": [
              232.3148,
              161.07162,
              254.08624,
              168.36762
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              256.09656,
              161.07162,
              290.55024,
              168.36762
            ],
            "text": "Protokoll-"
          }
        ]
      },
      {
        "bbox": [
          86.45536,
          170.63858,
          290.54936,
          177.93458
        ],
        "id": "pdf-015-line-022",
        "source_page": 15,
        "text": "bestimmung genannten Titels ausgeführt werden sollen,",
        "words": [
          {
            "bbox": [
              86.45536,
              170.63858,
              131.31552,
              177.93458
            ],
            "text": "bestimmung"
          },
          {
            "bbox": [
              134.02664,
              170.63858,
              172.06776,
              177.93458
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              174.77832,
              170.63858,
              193.954,
              177.93458
            ],
            "text": "Titels"
          },
          {
            "bbox": [
              196.66528,
              170.63858,
              235.174,
              177.93458
            ],
            "text": "ausgeführt"
          },
          {
            "bbox": [
              237.8848,
              170.63858,
              264.46544,
              177.93458
            ],
            "text": "werden"
          },
          {
            "bbox": [
              267.176,
              170.63858,
              290.54936,
              177.93458
            ],
            "text": "sollen,"
          }
        ]
      },
      {
        "bbox": [
          86.45536,
          180.20554,
          290.55096,
          187.50154
        ],
        "id": "pdf-015-line-024",
        "source_page": 15,
        "text": "und die getroffenen Maßnahmen nicht zur vollständigen",
        "words": [
          {
            "bbox": [
              86.45536,
              180.20554,
              100.21376,
              187.50154
            ],
            "text": "und"
          },
          {
            "bbox": [
              102.93904,
              180.20554,
              113.8724,
              187.50154
            ],
            "text": "die"
          },
          {
            "bbox": [
              116.5984,
              180.20554,
              157.93256,
              187.50154
            ],
            "text": "getroffenen"
          },
          {
            "bbox": [
              160.65896,
              180.20554,
              205.60192,
              187.50154
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              208.32832,
              180.20554,
              226.0528,
              187.50154
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              228.77944,
              180.20554,
              239.8504,
              187.50154
            ],
            "text": "zur"
          },
          {
            "bbox": [
              242.5756,
              180.20554,
              290.55096,
              187.50154
            ],
            "text": "vollständigen"
          }
        ]
      },
      {
        "bbox": [
          86.45536,
          189.77242,
          236.82856,
          197.06842
        ],
        "id": "pdf-015-line-025",
        "source_page": 15,
        "text": "Tilgung der Forderung führen werden; und",
        "words": [
          {
            "bbox": [
              86.45536,
              189.77242,
              112.77192,
              197.06842
            ],
            "text": "Tilgung"
          },
          {
            "bbox": [
              114.9944,
              189.77242,
              126.69552,
              197.06842
            ],
            "text": "der"
          },
          {
            "bbox": [
              128.91632,
              189.77242,
              165.41848,
              197.06842
            ],
            "text": "Forderung"
          },
          {
            "bbox": [
              167.64096,
              189.77242,
              190.1632,
              197.06842
            ],
            "text": "führen"
          },
          {
            "bbox": [
              192.3852,
              189.77242,
              220.96856,
              197.06842
            ],
            "text": "werden;"
          },
          {
            "bbox": [
              223.19,
              189.77242,
              236.82856,
              197.06842
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.778,
          204.0489,
          290.55008,
          211.3449
        ],
        "id": "pdf-015-line-028",
        "source_page": 15,
        "text": "c) Das Beitreibungsersuchen muss folgende Angaben enthal-",
        "words": [
          {
            "bbox": [
              63.778,
              204.0489,
              70.14488,
              211.3449
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.53384,
              204.0489,
              90.53088,
              211.3449
            ],
            "text": "Das"
          },
          {
            "bbox": [
              93.23376,
              204.0489,
              171.68608,
              211.3449
            ],
            "text": "Beitreibungsersuchen"
          },
          {
            "bbox": [
              174.38832,
              204.0489,
              193.76504,
              211.3449
            ],
            "text": "muss"
          },
          {
            "bbox": [
              196.46792,
              204.0489,
              227.82448,
              211.3449
            ],
            "text": "folgende"
          },
          {
            "bbox": [
              230.52624,
              204.0489,
              262.74312,
              211.3449
            ],
            "text": "Angaben"
          },
          {
            "bbox": [
              265.44536,
              204.0489,
              290.55008,
              211.3449
            ],
            "text": "enthal-"
          }
        ]
      },
      {
        "bbox": [
          76.53368,
          213.61578,
          89.92176,
          220.91178
        ],
        "id": "pdf-015-line-030",
        "source_page": 15,
        "text": "ten:",
        "words": [
          {
            "bbox": [
              76.53368,
              213.61578,
              89.92176,
              220.91178
            ],
            "text": "ten:"
          }
        ]
      },
      {
        "bbox": [
          77.95104,
          227.89226,
          290.54896,
          235.18826
        ],
        "id": "pdf-015-line-032",
        "source_page": 15,
        "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
        "words": [
          {
            "bbox": [
              77.95104,
              227.89226,
              81.95104,
              235.18826
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.45496,
              227.89226,
              109.8664,
              235.18826
            ],
            "text": "Name,"
          },
          {
            "bbox": [
              111.88632,
              227.89226,
              143.58408,
              235.18826
            ],
            "text": "Anschrift"
          },
          {
            "bbox": [
              145.6048,
              227.89226,
              159.24336,
              235.18826
            ],
            "text": "und"
          },
          {
            "bbox": [
              161.2628,
              227.89226,
              191.48456,
              235.18826
            ],
            "text": "sonstige"
          },
          {
            "bbox": [
              193.50464,
              227.89226,
              225.50728,
              235.18826
            ],
            "text": "Angaben"
          },
          {
            "bbox": [
              227.52776,
              227.89226,
              238.4788,
              235.18826
            ],
            "text": "zur"
          },
          {
            "bbox": [
              240.49808,
              227.89226,
              290.54896,
              235.18826
            ],
            "text": "Identifizierung"
          }
        ]
      },
      {
        "bbox": [
          86.45464,
          237.45922,
          274.83112,
          244.75522
        ],
        "id": "pdf-015-line-034",
        "source_page": 15,
        "text": "der betreffenden Person und/oder von Drittbesitzern;",
        "words": [
          {
            "bbox": [
              86.45464,
              237.45922,
              98.15576,
              244.75522
            ],
            "text": "der"
          },
          {
            "bbox": [
              100.37656,
              237.45922,
              145.70736,
              244.75522
            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
              147.92936,
              237.45922,
              172.77176,
              244.75522
            ],
            "text": "Person"
          },
          {
            "bbox": [
              174.99376,
              237.45922,
              207.58552,
              244.75522
            ],
            "text": "und/oder"
          },
          {
            "bbox": [
              209.80632,
              237.45922,
              222.84608,
              244.75522
            ],
            "text": "von"
          },
          {
            "bbox": [
              225.06808,
              237.45922,
              274.83112,
              244.75522
            ],
            "text": "Drittbesitzern;"
          }
        ]
      },
      {
        "bbox": [
          77.95056,
          251.7357,
          290.54848,
          259.0317
        ],
        "id": "pdf-015-line-037",
        "source_page": 15,
        "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
        "words": [
          {
            "bbox": [
              77.95056,
              251.7357,
              81.95056,
              259.0317
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.45448,
              251.7357,
              109.86592,
              259.0317
            ],
            "text": "Name,"
          },
          {
            "bbox": [
              111.88584,
              251.7357,
              143.5836,
              259.0317
            ],
            "text": "Anschrift"
          },
          {
            "bbox": [
              145.60432,
              251.7357,
              159.24288,
              259.0317
            ],
            "text": "und"
          },
          {
            "bbox": [
              161.26232,
              251.7357,
              191.48408,
              259.0317
            ],
            "text": "sonstige"
          },
          {
            "bbox": [
              193.50416,
              251.7357,
              225.5068,
              259.0317
            ],
            "text": "Angaben"
          },
          {
            "bbox": [
              227.52728,
              251.7357,
              238.47832,
              259.0317
            ],
            "text": "zur"
          },
          {
            "bbox": [
              240.4976,
              251.7357,
              290.54848,
              259.0317
            ],
            "text": "Identifizierung"
          }
        ]
      },
      {
        "bbox": [
          86.45416,
          261.30258,
          181.56288,
          268.59858
        ],
        "id": "pdf-015-line-039",
        "source_page": 15,
        "text": "der ersuchenden Behörde;",
        "words": [
          {
            "bbox": [
              86.45416,
              261.30258,
              98.15528,
              268.59858
            ],
            "text": "der"
          },
          {
            "bbox": [
              100.37608,
              261.30258,
              146.74976,
              268.59858
            ],
            "text": "ersuchenden"
          },
          {
            "bbox": [
              148.97176,
              261.30258,
              181.56288,
              268.59858
            ],
            "text": "Behörde;"
          }
        ]
      },
      {
        "bbox": [
          77.95008,
          275.57906,
          290.54944,
          282.87506
        ],
        "id": "pdf-015-line-041",
        "source_page": 15,
        "text": "– Bezugnahme auf den Vollstreckungstitel, der in dem",
        "words": [
          {
            "bbox": [
              77.95008,
              275.57906,
              81.95008,
              282.87506
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.454,
              275.57906,
              134.16592,
              282.87506
            ],
            "text": "Bezugnahme"
          },
          {
            "bbox": [
              138.9236,
              275.57906,
              150.21168,
              282.87506
            ],
            "text": "auf"
          },
          {
            "bbox": [
              154.96952,
              275.57906,
              168.63256,
              282.87506
            ],
            "text": "den"
          },
          {
            "bbox": [
              173.39048,
              275.57906,
              242.04688,
              282.87506
            ],
            "text": "Vollstreckungstitel,"
          },
          {
            "bbox": [
              246.80424,
              275.57906,
              258.68328,
              282.87506
            ],
            "text": "der"
          },
          {
            "bbox": [
              263.44016,
              275.57906,
              269.75248,
              282.87506
            ],
            "text": "in"
          },
          {
            "bbox": [
              274.5104,
              275.57906,
              290.54944,
              282.87506
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          86.45408,
          285.14594,
          290.54784,
          292.44194
        ],
        "id": "pdf-015-line-043",
        "source_page": 15,
        "text": "Vertragsstaat ausgestellt wurde, in dem die ersuchende",
        "words": [
          {
            "bbox": [
              86.45408,
              285.14594,
              134.40144,
              292.44194
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              137.14304,
              285.14594,
              176.30776,
              292.44194
            ],
            "text": "ausgestellt"
          },
          {
            "bbox": [
              179.04936,
              285.14594,
              203.71192,
              292.44194
            ],
            "text": "wurde,"
          },
          {
            "bbox": [
              206.45264,
              285.14594,
              212.75088,
              292.44194
            ],
            "text": "in"
          },
          {
            "bbox": [
              215.49216,
              285.14594,
              231.50296,
              292.44194
            ],
            "text": "dem"
          },
          {
            "bbox": [
              234.24328,
              285.14594,
              245.20656,
              292.44194
            ],
            "text": "die"
          },
          {
            "bbox": [
              247.94752,
              285.14594,
              290.54784,
              292.44194
            ],
            "text": "ersuchende"
          }
        ]
      },
      {
        "bbox": [
          86.45384,
          294.71298,
          167.77552,
          302.00898
        ],
        "id": "pdf-015-line-045",
        "source_page": 15,
        "text": "Behörde ihren Sitz hat;",
        "words": [
          {
            "bbox": [
              86.45384,
              294.71298,
              116.82208,
              302.00898
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              119.04368,
              294.71298,
              136.5268,
              302.00898
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              138.7488,
              294.71298,
              152.06736,
              302.00898
            ],
            "text": "Sitz"
          },
          {
            "bbox": [
              154.28984,
              294.71298,
              167.77552,
              302.00898
            ],
            "text": "hat;"
          }
        ]
      },
      {
        "bbox": [
          77.94984,
          308.98938,
          290.54856,
          316.28538
        ],
        "id": "pdf-015-line-048",
        "source_page": 15,
        "text": "– Art und Betrag der Forderung, einschließlich Hauptforde-",
        "words": [
          {
            "bbox": [
              77.94984,
              308.98938,
              81.94984,
              316.28538
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.45376,
              308.98938,
              96.85856,
              316.28538
            ],
            "text": "Art"
          },
          {
            "bbox": [
              99.3132,
              308.98938,
              112.95176,
              316.28538
            ],
            "text": "und"
          },
          {
            "bbox": [
              115.40512,
              308.98938,
              139.0536,
              316.28538
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              141.50848,
              308.98938,
              153.2096,
              316.28538
            ],
            "text": "der"
          },
          {
            "bbox": [
              155.6628,
              308.98938,
              194.38872,
              316.28538
            ],
            "text": "Forderung,"
          },
          {
            "bbox": [
              196.84256,
              308.98938,
              244.68912,
              316.28538
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              247.14352,
              308.98938,
              290.54856,
              316.28538
            ],
            "text": "Hauptforde-"
          }
        ]
      },
      {
        "bbox": [
          86.45376,
          318.55626,
          290.5496,
          325.85226
        ],
        "id": "pdf-015-line-050",
        "source_page": 15,
        "text": "rung, Zinsen sowie aller sonstigen Geldstrafen, Geldbußen",
        "words": [
          {
            "bbox": [
              86.45376,
              318.55626,
              104.57944,
              325.85226
            ],
            "text": "rung,"
          },
          {
            "bbox": [
              106.51688,
              318.55626,
              130.06064,
              325.85226
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              131.99864,
              318.55626,
              152.47752,
              325.85226
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              154.41512,
              318.55626,
              168.97288,
              325.85226
            ],
            "text": "aller"
          },
          {
            "bbox": [
              170.90968,
              318.55626,
              205.08472,
              325.85226
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
              207.02272,
              318.55626,
              249.84344,
              325.85226
            ],
            "text": "Geldstrafen,"
          },
          {
            "bbox": [
              251.7808,
              318.55626,
              290.5496,
              325.85226
            ],
            "text": "Geldbußen"
          }
        ]
      },
      {
        "bbox": [
          86.45352,
          328.1233,
          268.63864,
          335.4193
        ],
        "id": "pdf-015-line-051",
        "source_page": 15,
        "text": "und Kosten in den Währungen der Vertragsstaaten;",
        "words": [
          {
            "bbox": [
              86.45352,
              328.1233,
              100.09208,
              335.4193
            ],
            "text": "und"
          },
          {
            "bbox": [
              102.31304,
              328.1233,
              127.30792,
              335.4193
            ],
            "text": "Kosten"
          },
          {
            "bbox": [
              129.52992,
              328.1233,
              135.75336,
              335.4193
            ],
            "text": "in"
          },
          {
            "bbox": [
              137.97536,
              328.1233,
              151.46048,
              335.4193
            ],
            "text": "den"
          },
          {
            "bbox": [
              153.68248,
              328.1233,
              194.5776,
              335.4193
            ],
            "text": "Währungen"
          },
          {
            "bbox": [
              196.7996,
              328.1233,
              208.50072,
              335.4193
            ],
            "text": "der"
          },
          {
            "bbox": [
              210.72152,
              328.1233,
              268.63864,
              335.4193
            ],
            "text": "Vertragsstaaten;"
          }
        ]
      },
      {
        "bbox": [
          77.94944,
          342.3997,
          290.54896,
          349.6957
        ],
        "id": "pdf-015-line-054",
        "source_page": 15,
        "text": "– Datum des Tages, an dem die ersuchende Behörde",
        "words": [
          {
            "bbox": [
              77.94944,
              342.3997,
              81.94944,
              349.6957
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.45336,
              342.3997,
              110.52584,
              349.6957
            ],
            "text": "Datum"
          },
          {
            "bbox": [
              115.33136,
              342.3997,
              128.5464,
              349.6957
            ],
            "text": "des"
          },
          {
            "bbox": [
              133.35376,
              342.3997,
              157.02664,
              349.6957
            ],
            "text": "Tages,"
          },
          {
            "bbox": [
              161.83256,
              342.3997,
              170.66448,
              349.6957
            ],
            "text": "an"
          },
          {
            "bbox": [
              175.47096,
              342.3997,
              191.51,
              349.6957
            ],
            "text": "dem"
          },
          {
            "bbox": [
              196.31552,
              342.3997,
              207.30696,
              349.6957
            ],
            "text": "die"
          },
          {
            "bbox": [
              212.1132,
              342.3997,
              254.84072,
              349.6957
            ],
            "text": "ersuchende"
          },
          {
            "bbox": [
              259.64696,
              342.3997,
              290.54896,
              349.6957
            ],
            "text": "Behörde"
          }
        ]
      },
      {
        "bbox": [
          86.45392,
          351.96666,
          290.54872,
          359.26266
        ],
        "id": "pdf-015-line-055",
        "source_page": 15,
        "text": "und/oder die ersuchte Behörde den Vollstreckungstitel",
        "words": [
          {
            "bbox": [
              86.45392,
              351.96666,
              119.66848,
              359.26266
            ],
            "text": "und/oder"
          },
          {
            "bbox": [
              123.16632,
              351.96666,
              134.15776,
              359.26266
            ],
            "text": "die"
          },
          {
            "bbox": [
              137.6564,
              351.96666,
              169.14352,
              359.26266
            ],
            "text": "ersuchte"
          },
          {
            "bbox": [
              172.64216,
              351.96666,
              203.54416,
              359.26266
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              207.0428,
              351.96666,
              220.70584,
              359.26266
            ],
            "text": "den"
          },
          {
            "bbox": [
              224.20472,
              351.96666,
              290.54872,
              359.26266
            ],
            "text": "Vollstreckungstitel"
          }
        ]
      },
      {
        "bbox": [
          86.4544,
          361.53362,
          206.5028,
          368.82962
        ],
        "id": "pdf-015-line-057",
        "source_page": 15,
        "text": "dem Empfänger zugestellt haben;",
        "words": [
          {
            "bbox": [
              86.4544,
              361.53362,
              102.31552,
              368.82962
            ],
            "text": "dem"
          },
          {
            "bbox": [
              104.53656,
              361.53362,
              143.64784,
              368.82962
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              145.86864,
              361.53362,
              179.83,
              368.82962
            ],
            "text": "zugestellt"
          },
          {
            "bbox": [
              182.05224,
              361.53362,
              206.5028,
              368.82962
            ],
            "text": "haben;"
          }
        ]
      },
      {
        "bbox": [
          77.95048,
          375.8101,
          290.5504,
          383.1061
        ],
        "id": "pdf-015-line-060",
        "source_page": 15,
        "text": "– Datum des Tages, von dem an, und Frist, während der die",
        "words": [
          {
            "bbox": [
              77.95048,
              375.8101,
              81.95048,
              383.1061
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.4544,
              375.8101,
              110.16256,
              383.1061
            ],
            "text": "Datum"
          },
          {
            "bbox": [
              112.15912,
              375.8101,
              125.192,
              383.1061
            ],
            "text": "des"
          },
          {
            "bbox": [
              127.19032,
              375.8101,
              150.40768,
              383.1061
            ],
            "text": "Tages,"
          },
          {
            "bbox": [
              152.40456,
              375.8101,
              165.44016,
              383.1061
            ],
            "text": "von"
          },
          {
            "bbox": [
              167.43776,
              375.8101,
              183.29464,
              383.1061
            ],
            "text": "dem"
          },
          {
            "bbox": [
              185.29128,
              375.8101,
              196.25328,
              383.1061
            ],
            "text": "an,"
          },
          {
            "bbox": [
              198.25016,
              375.8101,
              211.88456,
              383.1061
            ],
            "text": "und"
          },
          {
            "bbox": [
              213.88104,
              375.8101,
              231.25848,
              383.1061
            ],
            "text": "Frist,"
          },
          {
            "bbox": [
              233.25536,
              375.8101,
              264.05128,
              383.1061
            ],
            "text": "während"
          },
          {
            "bbox": [
              266.04776,
              375.8101,
              277.74464,
              383.1061
            ],
            "text": "der"
          },
          {
            "bbox": [
              279.74104,
              375.8101,
              290.5504,
              383.1061
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          86.45416,
          385.37698,
          290.54992,
          392.67298
        ],
        "id": "pdf-015-line-062",
        "source_page": 15,
        "text": "Beitreibung nach den Rechtsvorschriften der ersuchenden",
        "words": [
          {
            "bbox": [
              86.45416,
              385.37698,
              126.76096,
              392.67298
            ],
            "text": "Beitreibung"
          },
          {
            "bbox": [
              128.70336,
              385.37698,
              146.01504,
              392.67298
            ],
            "text": "nach"
          },
          {
            "bbox": [
              147.95688,
              385.37698,
              161.3264,
              392.67298
            ],
            "text": "den"
          },
          {
            "bbox": [
              163.26824,
              385.37698,
              229.28624,
              392.67298
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              231.22808,
              385.37698,
              242.8136,
              392.67298
            ],
            "text": "der"
          },
          {
            "bbox": [
              244.75432,
              385.37698,
              290.54992,
              392.67298
            ],
            "text": "ersuchenden"
          }
        ]
      },
      {
        "bbox": [
          86.45464,
          394.94386,
          242.6676,
          402.23986
        ],
        "id": "pdf-015-line-064",
        "source_page": 15,
        "text": "Vertragspartei ausgeführt werden kann, und",
        "words": [
          {
            "bbox": [
              86.45464,
              394.94386,
              136.10552,
              402.23986
            ],
            "text": "Vertragspartei"
          },
          {
            "bbox": [
              138.32768,
              394.94386,
              176.43944,
              402.23986
            ],
            "text": "ausgeführt"
          },
          {
            "bbox": [
              178.66168,
              394.94386,
              205.02176,
              402.23986
            ],
            "text": "werden"
          },
          {
            "bbox": [
              207.24376,
              394.94386,
              226.8076,
              402.23986
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              229.02904,
              394.94386,
              242.6676,
              402.23986
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          77.95056,
          409.22042,
          244.81904,
          416.51642
        ],
        "id": "pdf-015-line-066",
        "source_page": 15,
        "text": "– alle sonstigen sachdienlichen Informationen.",
        "words": [
          {
            "bbox": [
              77.95056,
              409.22042,
              81.95056,
              416.51642
            ],
            "text": "–"
          },
          {
            "bbox": [
              86.45448,
              409.22042,
              98.59608,
              416.51642
            ],
            "text": "alle"
          },
          {
            "bbox": [
              100.81768,
              409.22042,
              135.48624,
              416.51642
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
              137.70824,
              409.22042,
              191.04104,
              416.51642
            ],
            "text": "sachdienlichen"
          },
          {
            "bbox": [
              193.26304,
              409.22042,
              244.81904,
              416.51642
            ],
            "text": "Informationen."
          }
        ]
      },
      {
        "bbox": [
          63.77704,
          423.4969,
          290.54984,
          430.7929
        ],
        "id": "pdf-015-line-068",
        "source_page": 15,
        "text": "Das Beitreibungsersuchen enthält zudem eine Erklärung der",
        "words": [
          {
            "bbox": [
              63.77704,
              423.4969,
              77.8808,
              430.7929
            ],
            "text": "Das"
          },
          {
            "bbox": [
              81.59456,
              423.4969,
              161.05912,
              430.7929
            ],
            "text": "Beitreibungsersuchen"
          },
          {
            "bbox": [
              164.77208,
              423.4969,
              189.60504,
              430.7929
            ],
            "text": "enthält"
          },
          {
            "bbox": [
              193.31832,
              423.4969,
              217.82232,
              430.7929
            ],
            "text": "zudem"
          },
          {
            "bbox": [
              221.53432,
              423.4969,
              236.61472,
              430.7929
            ],
            "text": "eine"
          },
          {
            "bbox": [
              240.32744,
              423.4969,
              274.9572,
              430.7929
            ],
            "text": "Erklärung"
          },
          {
            "bbox": [
              278.6708,
              423.4969,
              290.54984,
              430.7929
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.7772,
          433.06378,
          290.55032,
          440.35978
        ],
        "id": "pdf-015-line-070",
        "source_page": 15,
        "text": "ersuchenden Behörde, in der bestätigt wird, dass die in Buch-",
        "words": [
          {
            "bbox": [
              63.7772,
              433.06378,
              110.436,
              440.35978
            ],
            "text": "ersuchenden"
          },
          {
            "bbox": [
              113.13096,
              433.06378,
              145.92168,
              440.35978
            ],
            "text": "Behörde,"
          },
          {
            "bbox": [
              148.61608,
              433.06378,
              154.868,
              440.35978
            ],
            "text": "in"
          },
          {
            "bbox": [
              157.56296,
              433.06378,
              169.32104,
              440.35978
            ],
            "text": "der"
          },
          {
            "bbox": [
              172.0148,
              433.06378,
              203.50096,
              440.35978
            ],
            "text": "bestätigt"
          },
          {
            "bbox": [
              206.19616,
              433.06378,
              223.63192,
              440.35978
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              226.32632,
              433.06378,
              243.44888,
              440.35978
            ],
            "text": "dass"
          },
          {
            "bbox": [
              246.14456,
              433.06378,
              257.0152,
              440.35978
            ],
            "text": "die"
          },
          {
            "bbox": [
              259.70984,
              433.06378,
              265.96176,
              440.35978
            ],
            "text": "in"
          },
          {
            "bbox": [
              268.65672,
              433.06378,
              290.55032,
              440.35978
            ],
            "text": "Buch-"
          }
        ]
      },
      {
        "bbox": [
          63.77696,
          442.63066,
          235.45224,
          449.92666
        ],
        "id": "pdf-015-line-072",
        "source_page": 15,
        "text": "stabe b genannten Voraussetzungen erfüllt sind.",
        "words": [
          {
            "bbox": [
              63.77696,
              442.63066,
              83.6296,
              449.92666
            ],
            "text": "stabe"
          },
          {
            "bbox": [
              85.8512,
              442.63066,
              90.5952,
              449.92666
            ],
            "text": "b"
          },
          {
            "bbox": [
              92.81616,
              442.63066,
              130.50432,
              449.92666
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              132.72632,
              442.63066,
              193.96112,
              449.92666
            ],
            "text": "Voraussetzungen"
          },
          {
            "bbox": [
              196.18312,
              442.63066,
              216.04104,
              449.92666
            ],
            "text": "erfüllt"
          },
          {
            "bbox": [
              218.26328,
              442.63066,
              235.45224,
              449.92666
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          63.7768,
          456.90722,
          290.54952,
          464.07522
        ],
        "id": "pdf-015-line-074",
        "source_page": 15,
        "text": "11. Zu Artikel 31 Absatz 1 (Anwendung des Abkommens in",
        "words": [
          {
            "bbox": [
              63.7768,
              456.90722,
              74.89536,
              464.07522
            ],
            "text": "11."
          },
          {
            "bbox": [
              79.2768,
              456.90722,
              89.08328,
              464.07522
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              91.72648,
              456.90722,
              116.35088,
              464.07522
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              118.99432,
              456.90722,
              127.8896,
              464.07522
            ],
            "text": "31"
          },
          {
            "bbox": [
              130.53392,
              456.90722,
              156.75216,
              464.07522
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              159.3956,
              456.90722,
              163.8436,
              464.07522
            ],
            "text": "1"
          },
          {
            "bbox": [
              166.48792,
              456.90722,
              214.18072,
              464.07522
            ],
            "text": "(Anwendung"
          },
          {
            "bbox": [
              216.82448,
              456.90722,
              230.59896,
              464.07522
            ],
            "text": "des"
          },
          {
            "bbox": [
              233.24288,
              456.90722,
              281.0992,
              464.07522
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              283.74304,
              456.90722,
              290.54952,
              464.07522
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          79.27664,
          466.4741,
          151.576,
          473.6421
        ],
        "id": "pdf-015-line-076",
        "source_page": 15,
        "text": "bestimmten Fällen)",
        "words": [
          {
            "bbox": [
              79.27664,
              466.4741,
              124.532,
              473.6421
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              126.75296,
              466.4741,
              151.576,
              473.6421
            ],
            "text": "Fällen)"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          480.75066,
          290.5488,
          488.04666
        ],
        "id": "pdf-015-line-079",
        "source_page": 15,
        "text": "a) Artikel 31 Absatz 1 ist nur anzuwenden, soweit an der Gesell-",
        "words": [
          {
            "bbox": [
              63.77648,
              480.75066,
              70.14336,
              488.04666
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.53232,
              480.75066,
              98.5788,
              488.04666
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              100.52504,
              480.75066,
              109.36672,
              488.04666
            ],
            "text": "31"
          },
          {
            "bbox": [
              111.3128,
              480.75066,
              135.62528,
              488.04666
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              137.572,
              480.75066,
              142.02,
              488.04666
            ],
            "text": "1"
          },
          {
            "bbox": [
              143.96608,
              480.75066,
              152.1544,
              488.04666
            ],
            "text": "ist"
          },
          {
            "bbox": [
              154.1008,
              480.75066,
              165.55216,
              488.04666
            ],
            "text": "nur"
          },
          {
            "bbox": [
              167.49712,
              480.75066,
              214.50384,
              488.04666
            ],
            "text": "anzuwenden,"
          },
          {
            "bbox": [
              216.44936,
              480.75066,
              239.42624,
              488.04666
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              241.37264,
              480.75066,
              250.062,
              488.04666
            ],
            "text": "an"
          },
          {
            "bbox": [
              252.00808,
              480.75066,
              263.602,
              488.04666
            ],
            "text": "der"
          },
          {
            "bbox": [
              265.54704,
              480.75066,
              290.5488,
              488.04666
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          76.532,
          490.31754,
          290.54816,
          497.61354
        ],
        "id": "pdf-015-line-081",
        "source_page": 15,
        "text": "schaft Personen beteiligt sind, die keinen oder keinen",
        "words": [
          {
            "bbox": [
              76.532,
              490.31754,
              98.90112,
              497.61354
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              104.0152,
              490.31754,
              138.22288,
              497.61354
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              143.33664,
              490.31754,
              172.24016,
              497.61354
            ],
            "text": "beteiligt"
          },
          {
            "bbox": [
              177.35424,
              490.31754,
              194.89888,
              497.61354
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              200.01208,
              490.31754,
              211.00352,
              497.61354
            ],
            "text": "die"
          },
          {
            "bbox": [
              216.11704,
              490.31754,
              239.93944,
              497.61354
            ],
            "text": "keinen"
          },
          {
            "bbox": [
              245.0532,
              490.31754,
              261.61304,
              497.61354
            ],
            "text": "oder"
          },
          {
            "bbox": [
              266.72576,
              490.31754,
              290.54816,
              497.61354
            ],
            "text": "keinen"
          }
        ]
      },
      {
        "bbox": [
          76.53224,
          499.88442,
          290.54896,
          507.18042
        ],
        "id": "pdf-015-line-082",
        "source_page": 15,
        "text": "vollständigen Anspruch auf Vergünstigungen nach diesem",
        "words": [
          {
            "bbox": [
              76.53224,
              499.88442,
              124.8564,
              507.18042
            ],
            "text": "vollständigen"
          },
          {
            "bbox": [
              127.70032,
              499.88442,
              162.54832,
              507.18042
            ],
            "text": "Anspruch"
          },
          {
            "bbox": [
              165.39216,
              499.88442,
              176.68024,
              507.18042
            ],
            "text": "auf"
          },
          {
            "bbox": [
              179.524,
              499.88442,
              240.73304,
              507.18042
            ],
            "text": "Vergünstigungen"
          },
          {
            "bbox": [
              243.57688,
              499.88442,
              261.32888,
              507.18042
            ],
            "text": "nach"
          },
          {
            "bbox": [
              264.17272,
              499.88442,
              290.54896,
              507.18042
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          76.53208,
          509.45146,
          290.548,
          516.74746
        ],
        "id": "pdf-015-line-085",
        "source_page": 15,
        "text": "Abkommen hätten. Soweit an der Gesellschaft Personen",
        "words": [
          {
            "bbox": [
              76.53208,
              509.45146,
              118.11248,
              516.74746
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              121.83712,
              509.45146,
              147.02064,
              516.74746
            ],
            "text": "hätten."
          },
          {
            "bbox": [
              150.74464,
              509.45146,
              175.61768,
              516.74746
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              179.34256,
              509.45146,
              188.17448,
              516.74746
            ],
            "text": "an"
          },
          {
            "bbox": [
              191.89904,
              509.45146,
              203.77808,
              516.74746
            ],
            "text": "der"
          },
          {
            "bbox": [
              207.5016,
              509.45146,
              252.61552,
              516.74746
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              256.3404,
              509.45146,
              290.548,
              516.74746
            ],
            "text": "Personen"
          }
        ]
      },
      {
        "bbox": [
          76.53232,
          519.01834,
          290.54808,
          526.31434
        ],
        "id": "pdf-015-line-087",
        "source_page": 15,
        "text": "beteiligt sind, die Anspruch auf Vergünstigungen nach einem",
        "words": [
          {
            "bbox": [
              76.53232,
              519.01834,
              104.63056,
              526.31434
            ],
            "text": "beteiligt"
          },
          {
            "bbox": [
              106.61888,
              519.01834,
              123.76096,
              526.31434
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              125.74832,
              519.01834,
              136.53848,
              526.31434
            ],
            "text": "die"
          },
          {
            "bbox": [
              138.52608,
              519.01834,
              172.6696,
              526.31434
            ],
            "text": "Anspruch"
          },
          {
            "bbox": [
              174.6576,
              519.01834,
              185.7444,
              526.31434
            ],
            "text": "auf"
          },
          {
            "bbox": [
              187.73232,
              519.01834,
              247.5324,
              526.31434
            ],
            "text": "Vergünstigungen"
          },
          {
            "bbox": [
              249.5204,
              519.01834,
              266.9704,
              526.31434
            ],
            "text": "nach"
          },
          {
            "bbox": [
              268.9584,
              519.01834,
              290.54808,
              526.31434
            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
          76.53224,
          528.58522,
          290.54688,
          535.88122
        ],
        "id": "pdf-015-line-089",
        "source_page": 15,
        "text": "anderen Abkommen des anderen Vertragsstaats oder nach",
        "words": [
          {
            "bbox": [
              76.53224,
              528.58522,
              105.71736,
              535.88122
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              108.40808,
              528.58522,
              149.53544,
              535.88122
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              152.22616,
              528.58522,
              165.31168,
              535.88122
            ],
            "text": "des"
          },
          {
            "bbox": [
              168.00312,
              528.58522,
              197.18816,
              535.88122
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              199.87888,
              528.58522,
              251.24264,
              535.88122
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              253.93408,
              528.58522,
              270.2996,
              535.88122
            ],
            "text": "oder"
          },
          {
            "bbox": [
              272.98912,
              528.58522,
              290.54688,
              535.88122
            ],
            "text": "nach"
          }
        ]
      },
      {
        "bbox": [
          76.53272,
          538.1521,
          290.54792,
          545.4481
        ],
        "id": "pdf-015-line-090",
        "source_page": 15,
        "text": "den Bestimmungen der Richtlinie 90/435/EWG in der jeweils",
        "words": [
          {
            "bbox": [
              76.53272,
              538.1521,
              90.01784,
              545.4481
            ],
            "text": "den"
          },
          {
            "bbox": [
              92.086,
              538.1521,
              146.02808,
              545.4481
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              148.09624,
              538.1521,
              159.79736,
              545.4481
            ],
            "text": "der"
          },
          {
            "bbox": [
              161.86432,
              538.1521,
              194.44952,
              545.4481
            ],
            "text": "Richtlinie"
          },
          {
            "bbox": [
              196.51728,
              538.1521,
              242.4428,
              545.4481
            ],
            "text": "90/435/EWG"
          },
          {
            "bbox": [
              244.51,
              538.1521,
              250.73344,
              545.4481
            ],
            "text": "in"
          },
          {
            "bbox": [
              252.8016,
              538.1521,
              264.50264,
              545.4481
            ],
            "text": "der"
          },
          {
            "bbox": [
              266.5696,
              538.1521,
              290.54792,
              545.4481
            ],
            "text": "jeweils"
          }
        ]
      },
      {
        "bbox": [
          76.53232,
          547.71914,
          290.54736,
          555.01514
        ],
        "id": "pdf-015-line-093",
        "source_page": 15,
        "text": "gültigen Fassung hätten, gilt Satz 1 mit der Maßgabe, dass",
        "words": [
          {
            "bbox": [
              76.53232,
              547.71914,
              105.0164,
              555.01514
            ],
            "text": "gültigen"
          },
          {
            "bbox": [
              107.68864,
              547.71914,
              137.71136,
              555.01514
            ],
            "text": "Fassung"
          },
          {
            "bbox": [
              140.38408,
              547.71914,
              165.06808,
              555.01514
            ],
            "text": "hätten,"
          },
          {
            "bbox": [
              167.73968,
              547.71914,
              178.41944,
              555.01514
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              181.09184,
              547.71914,
              196.94688,
              555.01514
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              199.6196,
              547.71914,
              204.0676,
              555.01514
            ],
            "text": "1"
          },
          {
            "bbox": [
              206.73984,
              547.71914,
              217.86896,
              555.01514
            ],
            "text": "mit"
          },
          {
            "bbox": [
              220.54136,
              547.71914,
              232.25384,
              555.01514
            ],
            "text": "der"
          },
          {
            "bbox": [
              234.92488,
              547.71914,
              270.8216,
              555.01514
            ],
            "text": "Maßgabe,"
          },
          {
            "bbox": [
              273.4932,
              547.71914,
              290.54736,
              555.01514
            ],
            "text": "dass"
          }
        ]
      },
      {
        "bbox": [
          76.53256,
          557.28602,
          290.54912,
          564.58202
        ],
        "id": "pdf-015-line-095",
        "source_page": 15,
        "text": "ein nach einem solchen anderen Abkommen oder nach der",
        "words": [
          {
            "bbox": [
              76.53256,
              557.28602,
              87.0508,
              564.58202
            ],
            "text": "ein"
          },
          {
            "bbox": [
              89.68208,
              557.28602,
              107.16712,
              564.58202
            ],
            "text": "nach"
          },
          {
            "bbox": [
              109.7984,
              557.28602,
              131.4348,
              564.58202
            ],
            "text": "einem"
          },
          {
            "bbox": [
              134.06512,
              557.28602,
              161.91736,
              564.58202
            ],
            "text": "solchen"
          },
          {
            "bbox": [
              164.54864,
              557.28602,
              193.5884,
              564.58202
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              196.21968,
              557.28602,
              237.17752,
              564.58202
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              239.8088,
              557.28602,
              256.10168,
              564.58202
            ],
            "text": "oder"
          },
          {
            "bbox": [
              258.73176,
              557.28602,
              276.2168,
              564.58202
            ],
            "text": "nach"
          },
          {
            "bbox": [
              278.84808,
              557.28602,
              290.54912,
              564.58202
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.53208,
          566.8529,
          290.54776,
          574.1489
        ],
        "id": "pdf-015-line-097",
        "source_page": 15,
        "text": "Richtlinie 90/435/EWG bestehender Anspruch dieser Perso-",
        "words": [
          {
            "bbox": [
              76.53208,
              566.8529,
              109.11696,
              574.1489
            ],
            "text": "Richtlinie"
          },
          {
            "bbox": [
              111.38888,
              566.8529,
              157.3144,
              574.1489
            ],
            "text": "90/435/EWG"
          },
          {
            "bbox": [
              159.58568,
              566.8529,
              204.23016,
              574.1489
            ],
            "text": "bestehender"
          },
          {
            "bbox": [
              206.5012,
              566.8529,
              240.72656,
              574.1489
            ],
            "text": "Anspruch"
          },
          {
            "bbox": [
              242.9988,
              566.8529,
              264.77024,
              574.1489
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              267.04136,
              566.8529,
              290.54776,
              574.1489
            ],
            "text": "Perso-"
          }
        ]
      },
      {
        "bbox": [
          76.5316,
          576.41978,
          290.54784,
          583.71578
        ],
        "id": "pdf-015-line-098",
        "source_page": 15,
        "text": "nen nur zu berücksichtigen ist, wenn sie in ihrem Ansässig-",
        "words": [
          {
            "bbox": [
              76.5316,
              576.41978,
              89.72176,
              583.71578
            ],
            "text": "nen"
          },
          {
            "bbox": [
              92.26768,
              576.41978,
              103.82624,
              583.71578
            ],
            "text": "nur"
          },
          {
            "bbox": [
              106.37096,
              576.41978,
              114.65872,
              583.71578
            ],
            "text": "zu"
          },
          {
            "bbox": [
              117.20464,
              576.41978,
              173.9436,
              583.71578
            ],
            "text": "berücksichtigen"
          },
          {
            "bbox": [
              176.48952,
              576.41978,
              187.00848,
              583.71578
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              189.55384,
              576.41978,
              208.80648,
              583.71578
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              211.3524,
              576.41978,
              221.42384,
              583.71578
            ],
            "text": "sie"
          },
          {
            "bbox": [
              223.96936,
              576.41978,
              230.1928,
              583.71578
            ],
            "text": "in"
          },
          {
            "bbox": [
              232.73872,
              576.41978,
              252.59792,
              583.71578
            ],
            "text": "ihrem"
          },
          {
            "bbox": [
              255.14288,
              576.41978,
              290.54784,
              583.71578
            ],
            "text": "Ansässig-"
          }
        ]
      },
      {
        "bbox": [
          317.47648,
          75.11714,
          531.49392,
          82.41314
        ],
        "id": "pdf-015-line-003",
        "source_page": 15,
        "text": "keitsstaat auch die Voraussetzungen des Artikels 31 Absatz 1",
        "words": [
          {
            "bbox": [
              317.47648,
              75.11714,
              351.25184,
              82.41314
            ],
            "text": "keitsstaat"
          },
          {
            "bbox": [
              353.18944,
              75.11714,
              370.4876,
              82.41314
            ],
            "text": "auch"
          },
          {
            "bbox": [
              372.42488,
              75.11714,
              383.11376,
              82.41314
            ],
            "text": "die"
          },
          {
            "bbox": [
              385.0508,
              75.11714,
              445.41288,
              82.41314
            ],
            "text": "Voraussetzungen"
          },
          {
            "bbox": [
              447.35016,
              75.11714,
              460.26264,
              82.41314
            ],
            "text": "des"
          },
          {
            "bbox": [
              462.20064,
              75.11714,
              488.13136,
              82.41314
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              490.06936,
              75.11714,
              498.90224,
              82.41314
            ],
            "text": "31"
          },
          {
            "bbox": [
              500.83952,
              75.11714,
              525.108,
              82.41314
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              527.04592,
              75.11714,
              531.49392,
              82.41314
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          317.47696,
          84.68402,
          418.29064,
          91.98002
        ],
        "id": "pdf-015-line-005",
        "source_page": 15,
        "text": "dieses Abkommens erfüllen.",
        "words": [
          {
            "bbox": [
              317.47696,
              84.68402,
              340.58424,
              91.98002
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              342.80696,
              84.68402,
              387.764,
              91.98002
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              389.98672,
              84.68402,
              418.29064,
              91.98002
            ],
            "text": "erfüllen."
          }
        ]
      },
      {
        "bbox": [
          304.72096,
          99.67154,
          531.49224,
          106.96754
        ],
        "id": "pdf-015-line-008",
        "source_page": 15,
        "text": "b) Eine aktive gewerbliche Tätigkeit ist nur gegeben, wenn die",
        "words": [
          {
            "bbox": [
              304.72096,
              99.67154,
              311.53512,
              106.96754
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.4768,
              99.67154,
              332.88216,
              106.96754
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              335.53504,
              99.67154,
              356.5712,
              106.96754
            ],
            "text": "aktive"
          },
          {
            "bbox": [
              359.22408,
              99.67154,
              402.4612,
              106.96754
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              405.11408,
              99.67154,
              434.82536,
              106.96754
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              437.47888,
              99.67154,
              445.77424,
              106.96754
            ],
            "text": "ist"
          },
          {
            "bbox": [
              448.42776,
              99.67154,
              459.98632,
              106.96754
            ],
            "text": "nur"
          },
          {
            "bbox": [
              462.6384,
              99.67154,
              496.12,
              106.96754
            ],
            "text": "gegeben,"
          },
          {
            "bbox": [
              498.77272,
              99.67154,
              518.02536,
              106.96754
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              520.67872,
              99.67154,
              531.49224,
              106.96754
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          317.47624,
          109.23842,
          531.49176,
          116.53442
        ],
        "id": "pdf-015-line-010",
        "source_page": 15,
        "text": "Tätigkeit von der Gesellschaft selbst mit eigener Organisation",
        "words": [
          {
            "bbox": [
              317.47624,
              109.23842,
              346.7852,
              116.53442
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              348.7348,
              109.23842,
              361.674,
              116.53442
            ],
            "text": "von"
          },
          {
            "bbox": [
              363.62344,
              109.23842,
              375.22392,
              116.53442
            ],
            "text": "der"
          },
          {
            "bbox": [
              377.17208,
              109.23842,
              420.75384,
              116.53442
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              422.70344,
              109.23842,
              443.7844,
              116.53442
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              445.734,
              109.23842,
              456.75112,
              116.53442
            ],
            "text": "mit"
          },
          {
            "bbox": [
              458.70072,
              109.23842,
              484.76208,
              116.53442
            ],
            "text": "eigener"
          },
          {
            "bbox": [
              486.71024,
              109.23842,
              531.49176,
              116.53442
            ],
            "text": "Organisation"
          }
        ]
      },
      {
        "bbox": [
          317.47608,
          118.80538,
          531.492,
          126.10138
        ],
        "id": "pdf-015-line-012",
        "source_page": 15,
        "text": "und eigenem Personal im Umfang eines für den Geschäfts-",
        "words": [
          {
            "bbox": [
              317.47608,
              118.80538,
              331.11464,
              126.10138
            ],
            "text": "und"
          },
          {
            "bbox": [
              333.72224,
              118.80538,
              364.24528,
              126.10138
            ],
            "text": "eigenem"
          },
          {
            "bbox": [
              366.85304,
              118.80538,
              397.7656,
              126.10138
            ],
            "text": "Personal"
          },
          {
            "bbox": [
              400.3744,
              118.80538,
              408.97376,
              126.10138
            ],
            "text": "im"
          },
          {
            "bbox": [
              411.58152,
              118.80538,
              439.88056,
              126.10138
            ],
            "text": "Umfang"
          },
          {
            "bbox": [
              442.48976,
              118.80538,
              461.30216,
              126.10138
            ],
            "text": "eines"
          },
          {
            "bbox": [
              463.9116,
              118.80538,
              473.39008,
              126.10138
            ],
            "text": "für"
          },
          {
            "bbox": [
              475.9976,
              118.80538,
              489.48264,
              126.10138
            ],
            "text": "den"
          },
          {
            "bbox": [
              492.09136,
              118.80538,
              531.492,
              126.10138
            ],
            "text": "Geschäfts-"
          }
        ]
      },
      {
        "bbox": [
          317.47584,
          128.37226,
          531.4916,
          135.66826
        ],
        "id": "pdf-015-line-014",
        "source_page": 15,
        "text": "zweck angemessen eingerichteten Geschäftsbetriebes aus-",
        "words": [
          {
            "bbox": [
              317.47584,
              128.37226,
              340.11992,
              135.66826
            ],
            "text": "zweck"
          },
          {
            "bbox": [
              342.606,
              128.37226,
              388.09488,
              135.66826
            ],
            "text": "angemessen"
          },
          {
            "bbox": [
              390.58184,
              128.37226,
              441.0472,
              135.66826
            ],
            "text": "eingerichteten"
          },
          {
            "bbox": [
              443.53416,
              128.37226,
              513.14904,
              135.66826
            ],
            "text": "Geschäftsbetriebes"
          },
          {
            "bbox": [
              515.63672,
              128.37226,
              531.4916,
              135.66826
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
          317.47544,
          137.93922,
          531.4912,
          145.23522
        ],
        "id": "pdf-015-line-015",
        "source_page": 15,
        "text": "geübt wird und dazu sowohl geschäftsleitende als auch",
        "words": [
          {
            "bbox": [
              317.47544,
              137.93922,
              338.42744,
              145.23522
            ],
            "text": "geübt"
          },
          {
            "bbox": [
              342.4412,
              137.93922,
              357.80752,
              145.23522
            ],
            "text": "wird"
          },
          {
            "bbox": [
              361.81992,
              137.93922,
              375.63624,
              145.23522
            ],
            "text": "und"
          },
          {
            "bbox": [
              379.64864,
              137.93922,
              397.24048,
              145.23522
            ],
            "text": "dazu"
          },
          {
            "bbox": [
              401.25392,
              137.93922,
              427.16816,
              145.23522
            ],
            "text": "sowohl"
          },
          {
            "bbox": [
              431.18176,
              137.93922,
              495.46352,
              145.23522
            ],
            "text": "geschäftsleitende"
          },
          {
            "bbox": [
              499.47672,
              137.93922,
              509.72496,
              145.23522
            ],
            "text": "als"
          },
          {
            "bbox": [
              513.7392,
              137.93922,
              531.4912,
              145.23522
            ],
            "text": "auch"
          }
        ]
      },
      {
        "bbox": [
          317.47544,
          147.5061,
          531.49128,
          154.8021
        ],
        "id": "pdf-015-line-017",
        "source_page": 15,
        "text": "operative Aktivitäten entfaltet werden sowie mehr als 25 Pro-",
        "words": [
          {
            "bbox": [
              317.47544,
              147.5061,
              350.33464,
              154.8021
            ],
            "text": "operative"
          },
          {
            "bbox": [
              352.3184,
              147.5061,
              389.54672,
              154.8021
            ],
            "text": "Aktivitäten"
          },
          {
            "bbox": [
              391.5308,
              147.5061,
              420.3424,
              154.8021
            ],
            "text": "entfaltet"
          },
          {
            "bbox": [
              422.3268,
              147.5061,
              448.60904,
              154.8021
            ],
            "text": "werden"
          },
          {
            "bbox": [
              450.59312,
              147.5061,
              471.2568,
              154.8021
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              473.24056,
              147.5061,
              491.42232,
              154.8021
            ],
            "text": "mehr"
          },
          {
            "bbox": [
              493.40536,
              147.5061,
              503.44464,
              154.8021
            ],
            "text": "als"
          },
          {
            "bbox": [
              505.42952,
              147.5061,
              514.3092,
              154.8021
            ],
            "text": "25"
          },
          {
            "bbox": [
              516.29328,
              147.5061,
              531.49128,
              154.8021
            ],
            "text": "Pro-"
          }
        ]
      },
      {
        "bbox": [
          317.47496,
          157.07306,
          531.49064,
          164.36906
        ],
        "id": "pdf-015-line-019",
        "source_page": 15,
        "text": "zent ihrer gesamten Bruttoerträge des betreffenden Wirt-",
        "words": [
          {
            "bbox": [
              317.47496,
              157.07306,
              332.69936,
              164.36906
            ],
            "text": "zent"
          },
          {
            "bbox": [
              336.2308,
              157.07306,
              352.28568,
              164.36906
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              355.81576,
              157.07306,
              391.60728,
              164.36906
            ],
            "text": "gesamten"
          },
          {
            "bbox": [
              395.1384,
              157.07306,
              443.49416,
              164.36906
            ],
            "text": "Bruttoerträge"
          },
          {
            "bbox": [
              447.02504,
              157.07306,
              460.24008,
              164.36906
            ],
            "text": "des"
          },
          {
            "bbox": [
              463.772,
              157.07306,
              510.0812,
              164.36906
            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
              513.6124,
              157.07306,
              531.49064,
              164.36906
            ],
            "text": "Wirt-"
          }
        ]
      },
      {
        "bbox": [
          317.47472,
          166.63994,
          531.49024,
          173.93594
        ],
        "id": "pdf-015-line-021",
        "source_page": 15,
        "text": "schaftsjahres aus dieser eigenen Wirtschaftstätigkeit erzielt",
        "words": [
          {
            "bbox": [
              317.47472,
              166.63994,
              364.9168,
              173.93594
            ],
            "text": "schaftsjahres"
          },
          {
            "bbox": [
              367.59968,
              166.63994,
              380.3732,
              173.93594
            ],
            "text": "aus"
          },
          {
            "bbox": [
              383.05608,
              166.63994,
              404.90608,
              173.93594
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              407.58704,
              166.63994,
              435.82848,
              173.93594
            ],
            "text": "eigenen"
          },
          {
            "bbox": [
              438.51056,
              166.63994,
              507.55128,
              173.93594
            ],
            "text": "Wirtschaftstätigkeit"
          },
          {
            "bbox": [
              510.23368,
              166.63994,
              531.49024,
              173.93594
            ],
            "text": "erzielt"
          }
        ]
      },
      {
        "bbox": [
          317.47504,
          176.2069,
          346.05832,
          183.5029
        ],
        "id": "pdf-015-line-023",
        "source_page": 15,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              317.47504,
              176.2069,
              346.05832,
              183.5029
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          304.71912,
          191.19442,
          531.49184,
          198.49042
        ],
        "id": "pdf-015-line-026",
        "source_page": 15,
        "text": "c) Besteht die Tätigkeit der Gesellschaft überwiegend in der",
        "words": [
          {
            "bbox": [
              304.71912,
              191.19442,
              311.086,
              198.49042
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.47496,
              191.19442,
              345.46624,
              198.49042
            ],
            "text": "Besteht"
          },
          {
            "bbox": [
              348.62864,
              191.19442,
              359.62008,
              198.49042
            ],
            "text": "die"
          },
          {
            "bbox": [
              362.78192,
              191.19442,
              393.20496,
              198.49042
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              396.36736,
              191.19442,
              408.2464,
              198.49042
            ],
            "text": "der"
          },
          {
            "bbox": [
              411.40744,
              191.19442,
              456.5212,
              198.49042
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              459.6836,
              191.19442,
              506.97736,
              198.49042
            ],
            "text": "überwiegend"
          },
          {
            "bbox": [
              510.1384,
              191.19442,
              516.45072,
              198.49042
            ],
            "text": "in"
          },
          {
            "bbox": [
              519.6128,
              191.19442,
              531.49184,
              198.49042
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.4752,
          200.7613,
          531.49368,
          208.0573
        ],
        "id": "pdf-015-line-027",
        "source_page": 15,
        "text": "Geschäftsleitung anderer Gesellschaften, gilt die Tätigkeit nur",
        "words": [
          {
            "bbox": [
              317.4752,
              200.7613,
              376.7792,
              208.0573
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              378.7236,
              200.7613,
              405.64464,
              208.0573
            ],
            "text": "anderer"
          },
          {
            "bbox": [
              407.58736,
              200.7613,
              461.80968,
              208.0573
            ],
            "text": "Gesellschaften,"
          },
          {
            "bbox": [
              463.75296,
              200.7613,
              474.24816,
              208.0573
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              476.19224,
              200.7613,
              486.89424,
              208.0573
            ],
            "text": "die"
          },
          {
            "bbox": [
              488.83776,
              200.7613,
              518.10272,
              208.0573
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              520.0468,
              200.7613,
              531.49368,
              208.0573
            ],
            "text": "nur"
          }
        ]
      },
      {
        "bbox": [
          317.47528,
          210.32826,
          531.4908,
          217.62426
        ],
        "id": "pdf-015-line-029",
        "source_page": 15,
        "text": "dann als aktive gewerbliche Tätigkeit, wenn die Tätigkeit",
        "words": [
          {
            "bbox": [
              317.47528,
              210.32826,
              335.67448,
              217.62426
            ],
            "text": "dann"
          },
          {
            "bbox": [
              339.43032,
              210.32826,
              349.67856,
              217.62426
            ],
            "text": "als"
          },
          {
            "bbox": [
              353.4352,
              210.32826,
              374.91616,
              217.62426
            ],
            "text": "aktive"
          },
          {
            "bbox": [
              378.67176,
              210.32826,
              422.79888,
              217.62426
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              426.55448,
              210.32826,
              459.29,
              217.62426
            ],
            "text": "Tätigkeit,"
          },
          {
            "bbox": [
              463.04528,
              210.32826,
              482.56488,
              217.62426
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              486.32072,
              210.32826,
              497.31216,
              217.62426
            ],
            "text": "die"
          },
          {
            "bbox": [
              501.06776,
              210.32826,
              531.4908,
              217.62426
            ],
            "text": "Tätigkeit"
          }
        ]
      },
      {
        "bbox": [
          317.47544,
          219.89506,
          531.49128,
          227.19106
        ],
        "id": "pdf-015-line-031",
        "source_page": 15,
        "text": "Führungsentscheidungen gegenüber mindestens zwei be-",
        "words": [
          {
            "bbox": [
              317.47544,
              219.89506,
              409.63896,
              227.19106
            ],
            "text": "Führungsentscheidungen"
          },
          {
            "bbox": [
              412.67832,
              219.89506,
              451.75912,
              227.19106
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              454.79744,
              219.89506,
              496.844,
              227.19106
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              499.88416,
              219.89506,
              516.1244,
              227.19106
            ],
            "text": "zwei"
          },
          {
            "bbox": [
              519.16392,
              219.89506,
              531.49128,
              227.19106
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          317.47536,
          229.4621,
          531.49072,
          236.7581
        ],
        "id": "pdf-015-line-033",
        "source_page": 15,
        "text": "herrschten Gesellschaften, die selbst aktiv gewerblich tätig",
        "words": [
          {
            "bbox": [
              317.47536,
              229.4621,
              355.70512,
              236.7581
            ],
            "text": "herrschten"
          },
          {
            "bbox": [
              358.40008,
              229.4621,
              413.80208,
              236.7581
            ],
            "text": "Gesellschaften,"
          },
          {
            "bbox": [
              416.49648,
              229.4621,
              427.36712,
              236.7581
            ],
            "text": "die"
          },
          {
            "bbox": [
              430.06168,
              229.4621,
              451.53664,
              236.7581
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              454.23184,
              229.4621,
              471.086,
              236.7581
            ],
            "text": "aktiv"
          },
          {
            "bbox": [
              473.78168,
              229.4621,
              512.98032,
              236.7581
            ],
            "text": "gewerblich"
          },
          {
            "bbox": [
              515.67536,
              229.4621,
              531.49072,
              236.7581
            ],
            "text": "tätig"
          }
        ]
      },
      {
        "bbox": [
          317.47504,
          239.02898,
          531.49096,
          246.32498
        ],
        "id": "pdf-015-line-035",
        "source_page": 15,
        "text": "sind, umfasst und die Gesellschaft substanziell über eigene",
        "words": [
          {
            "bbox": [
              317.47504,
              239.02898,
              334.66384,
              246.32498
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              337.23896,
              239.02898,
              365.69064,
              246.32498
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              368.26656,
              239.02898,
              381.90512,
              246.32498
            ],
            "text": "und"
          },
          {
            "bbox": [
              384.47968,
              239.02898,
              395.2932,
              246.32498
            ],
            "text": "die"
          },
          {
            "bbox": [
              397.86848,
              239.02898,
              442.00352,
              246.32498
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              444.57944,
              239.02898,
              486.492,
              246.32498
            ],
            "text": "substanziell"
          },
          {
            "bbox": [
              489.06776,
              239.02898,
              505.21608,
              246.32498
            ],
            "text": "über"
          },
          {
            "bbox": [
              507.79056,
              239.02898,
              531.49096,
              246.32498
            ],
            "text": "eigene"
          }
        ]
      },
      {
        "bbox": [
          317.47472,
          248.59586,
          531.49144,
          255.89186
        ],
        "id": "pdf-015-line-036",
        "source_page": 15,
        "text": "Geschäftsräume, eigenes Personal und eigene Ausrüstungs-",
        "words": [
          {
            "bbox": [
              317.47472,
              248.59586,
              378.1392,
              255.89186
            ],
            "text": "Geschäftsräume,"
          },
          {
            "bbox": [
              380.1256,
              248.59586,
              407.7492,
              255.89186
            ],
            "text": "eigenes"
          },
          {
            "bbox": [
              409.73696,
              248.59586,
              440.56144,
              255.89186
            ],
            "text": "Personal"
          },
          {
            "bbox": [
              442.54864,
              248.59586,
              456.16192,
              255.89186
            ],
            "text": "und"
          },
          {
            "bbox": [
              458.14792,
              248.59586,
              481.7852,
              255.89186
            ],
            "text": "eigene"
          },
          {
            "bbox": [
              483.77192,
              248.59586,
              531.49144,
              255.89186
            ],
            "text": "Ausrüstungs-"
          }
        ]
      },
      {
        "bbox": [
          317.47528,
          258.16274,
          531.492,
          265.45874
        ],
        "id": "pdf-015-line-038",
        "source_page": 15,
        "text": "gegenstände verfügt. Führungsentscheidungen zeichnen sich",
        "words": [
          {
            "bbox": [
              317.47528,
              258.16274,
              363.20056,
              265.45874
            ],
            "text": "gegenstände"
          },
          {
            "bbox": [
              365.12032,
              258.16274,
              391.68608,
              265.45874
            ],
            "text": "verfügt."
          },
          {
            "bbox": [
              393.6056,
              258.16274,
              482.23088,
              265.45874
            ],
            "text": "Führungsentscheidungen"
          },
          {
            "bbox": [
              484.15096,
              258.16274,
              515.29216,
              265.45874
            ],
            "text": "zeichnen"
          },
          {
            "bbox": [
              517.21224,
              258.16274,
              531.492,
              265.45874
            ],
            "text": "sich"
          }
        ]
      },
      {
        "bbox": [
          317.47472,
          267.72978,
          531.48856,
          275.02578
        ],
        "id": "pdf-015-line-040",
        "source_page": 15,
        "text": "durch ihre Dauerhaftigkeit, Grundsätzlichkeit und Bedeutung",
        "words": [
          {
            "bbox": [
              317.47472,
              267.72978,
              337.87544,
              275.02578
            ],
            "text": "durch"
          },
          {
            "bbox": [
              339.8628,
              267.72978,
              352.86216,
              275.02578
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              354.84912,
              267.72978,
              410.9216,
              275.02578
            ],
            "text": "Dauerhaftigkeit,"
          },
          {
            "bbox": [
              412.9084,
              267.72978,
              474.73544,
              275.02578
            ],
            "text": "Grundsätzlichkeit"
          },
          {
            "bbox": [
              476.72304,
              267.72978,
              490.33696,
              275.02578
            ],
            "text": "und"
          },
          {
            "bbox": [
              492.32328,
              267.72978,
              531.48856,
              275.02578
            ],
            "text": "Bedeutung"
          }
        ]
      },
      {
        "bbox": [
          317.47408,
          277.29666,
          531.48976,
          284.59266
        ],
        "id": "pdf-015-line-042",
        "source_page": 15,
        "text": "aus, die sie für den Bestand der geleiteten Gesellschaften",
        "words": [
          {
            "bbox": [
              317.47408,
              277.29666,
              332.70712,
              284.59266
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              335.542,
              277.29666,
              346.53344,
              284.59266
            ],
            "text": "die"
          },
          {
            "bbox": [
              349.36864,
              277.29666,
              359.61792,
              284.59266
            ],
            "text": "sie"
          },
          {
            "bbox": [
              362.45312,
              277.29666,
              372.10936,
              284.59266
            ],
            "text": "für"
          },
          {
            "bbox": [
              374.94376,
              277.29666,
              388.6068,
              284.59266
            ],
            "text": "den"
          },
          {
            "bbox": [
              391.44224,
              277.29666,
              421.7552,
              284.59266
            ],
            "text": "Bestand"
          },
          {
            "bbox": [
              424.5896,
              277.29666,
              436.46864,
              284.59266
            ],
            "text": "der"
          },
          {
            "bbox": [
              439.30304,
              277.29666,
              474.71776,
              284.59266
            ],
            "text": "geleiteten"
          },
          {
            "bbox": [
              477.5532,
              277.29666,
              531.48976,
              284.59266
            ],
            "text": "Gesellschaften"
          }
        ]
      },
      {
        "bbox": [
          317.47392,
          286.86354,
          531.49064,
          294.15954
        ],
        "id": "pdf-015-line-044",
        "source_page": 15,
        "text": "haben. Sie unterscheiden sich von Entscheidungen, die kurz-",
        "words": [
          {
            "bbox": [
              317.47392,
              286.86354,
              341.65984,
              294.15954
            ],
            "text": "haben."
          },
          {
            "bbox": [
              343.60592,
              286.86354,
              354.75512,
              294.15954
            ],
            "text": "Sie"
          },
          {
            "bbox": [
              356.70152,
              286.86354,
              406.63744,
              294.15954
            ],
            "text": "unterscheiden"
          },
          {
            "bbox": [
              408.58416,
              286.86354,
              422.94376,
              294.15954
            ],
            "text": "sich"
          },
          {
            "bbox": [
              424.89048,
              286.86354,
              437.82448,
              294.15954
            ],
            "text": "von"
          },
          {
            "bbox": [
              439.7712,
              286.86354,
              498.89104,
              294.15954
            ],
            "text": "Entscheidungen,"
          },
          {
            "bbox": [
              500.83712,
              286.86354,
              511.54488,
              294.15954
            ],
            "text": "die"
          },
          {
            "bbox": [
              513.49128,
              286.86354,
              531.49064,
              294.15954
            ],
            "text": "kurz-"
          }
        ]
      },
      {
        "bbox": [
          317.47408,
          296.43042,
          531.49048,
          303.72642
        ],
        "id": "pdf-015-line-046",
        "source_page": 15,
        "text": "fristig und ausführungsbezogen sind. Die Durchführung nur",
        "words": [
          {
            "bbox": [
              317.47408,
              296.43042,
              337.23584,
              303.72642
            ],
            "text": "fristig"
          },
          {
            "bbox": [
              339.91456,
              296.43042,
              353.57632,
              303.72642
            ],
            "text": "und"
          },
          {
            "bbox": [
              356.25344,
              296.43042,
              431.35896,
              303.72642
            ],
            "text": "ausführungsbezogen"
          },
          {
            "bbox": [
              434.03704,
              296.43042,
              451.27264,
              303.72642
            ],
            "text": "sind."
          },
          {
            "bbox": [
              453.95016,
              296.43042,
              465.67576,
              303.72642
            ],
            "text": "Die"
          },
          {
            "bbox": [
              468.3536,
              296.43042,
              517.22984,
              303.72642
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              519.90856,
              296.43042,
              531.49048,
              303.72642
            ],
            "text": "nur"
          }
        ]
      },
      {
        "bbox": [
          317.47416,
          305.99746,
          531.4892,
          313.29346
        ],
        "id": "pdf-015-line-047",
        "source_page": 15,
        "text": "einzelner Geschäftsfunktionen reicht für die Qualifizierung als",
        "words": [
          {
            "bbox": [
              317.47416,
              305.99746,
              348.84456,
              313.29346
            ],
            "text": "einzelner"
          },
          {
            "bbox": [
              350.80312,
              305.99746,
              423.86328,
              313.29346
            ],
            "text": "Geschäftsfunktionen"
          },
          {
            "bbox": [
              425.82312,
              305.99746,
              445.47384,
              313.29346
            ],
            "text": "reicht"
          },
          {
            "bbox": [
              447.43384,
              305.99746,
              456.83256,
              313.29346
            ],
            "text": "für"
          },
          {
            "bbox": [
              458.79112,
              305.99746,
              469.52496,
              313.29346
            ],
            "text": "die"
          },
          {
            "bbox": [
              471.4844,
              305.99746,
              519.5384,
              313.29346
            ],
            "text": "Qualifizierung"
          },
          {
            "bbox": [
              521.49872,
              305.99746,
              531.4892,
              313.29346
            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
          317.4748,
          315.56434,
          435.92328,
          322.86034
        ],
        "id": "pdf-015-line-049",
        "source_page": 15,
        "text": "Führungsentscheidung nicht aus.",
        "words": [
          {
            "bbox": [
              317.4748,
              315.56434,
              399.0276,
              322.86034
            ],
            "text": "Führungsentscheidung"
          },
          {
            "bbox": [
              401.25008,
              315.56434,
              418.73488,
              322.86034
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              420.95712,
              315.56434,
              435.92328,
              322.86034
            ],
            "text": "aus."
          }
        ]
      },
      {
        "bbox": [
          304.71864,
          330.55186,
          531.49072,
          337.71986
        ],
        "id": "pdf-015-line-052",
        "source_page": 15,
        "text": "12. Zu Artikel 31 Absatz 2 (Anwendung des Abkommens in",
        "words": [
          {
            "bbox": [
              304.71864,
              330.55186,
              315.8372,
              337.71986
            ],
            "text": "12."
          },
          {
            "bbox": [
              320.21864,
              330.55186,
              330.02512,
              337.71986
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              332.66824,
              330.55186,
              357.29264,
              337.71986
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              359.93608,
              330.55186,
              368.83136,
              337.71986
            ],
            "text": "31"
          },
          {
            "bbox": [
              371.4756,
              330.55186,
              397.69384,
              337.71986
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              400.3372,
              330.55186,
              404.7852,
              337.71986
            ],
            "text": "2"
          },
          {
            "bbox": [
              407.42944,
              330.55186,
              455.12192,
              337.71986
            ],
            "text": "(Anwendung"
          },
          {
            "bbox": [
              457.7656,
              330.55186,
              471.54008,
              337.71986
            ],
            "text": "des"
          },
          {
            "bbox": [
              474.18392,
              330.55186,
              522.04024,
              337.71986
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              524.68424,
              330.55186,
              531.49072,
              337.71986
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          320.21824,
          340.11882,
          392.51752,
          347.28682
        ],
        "id": "pdf-015-line-053",
        "source_page": 15,
        "text": "bestimmten Fällen)",
        "words": [
          {
            "bbox": [
              320.21824,
              340.11882,
              365.47368,
              347.28682
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              367.69456,
              340.11882,
              392.51752,
              347.28682
            ],
            "text": "Fällen)"
          }
        ]
      },
      {
        "bbox": [
          313.22208,
          355.10634,
          531.4888,
          362.40234
        ],
        "id": "pdf-015-line-056",
        "source_page": 15,
        "text": "Eine gewerbliche Tätigkeit im erstgenannten Vertragsstaat, die",
        "words": [
          {
            "bbox": [
              313.22208,
              355.10634,
              328.522,
              362.40234
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              330.48616,
              355.10634,
              373.37184,
              362.40234
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              375.336,
              355.10634,
              404.76616,
              362.40234
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              406.73096,
              355.10634,
              415.2952,
              362.40234
            ],
            "text": "im"
          },
          {
            "bbox": [
              417.25872,
              355.10634,
              468.00144,
              362.40234
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              469.96592,
              355.10634,
              518.78176,
              362.40234
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              520.74568,
              355.10634,
              531.4888,
              362.40234
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          304.71784,
          364.67322,
          531.48888,
          371.96922
        ],
        "id": "pdf-015-line-058",
        "source_page": 15,
        "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              304.71784,
              364.67322,
              343.08672,
              371.96922
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              345.52232,
              364.67322,
              357.22336,
              371.96922
            ],
            "text": "der"
          },
          {
            "bbox": [
              359.65896,
              364.67322,
              407.34296,
              371.96922
            ],
            "text": "gewerblichen"
          },
          {
            "bbox": [
              409.77976,
              364.67322,
              439.49104,
              371.96922
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              441.92808,
              364.67322,
              450.52744,
              371.96922
            ],
            "text": "im"
          },
          {
            "bbox": [
              452.96328,
              364.67322,
              482.00296,
              371.96922
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              484.43976,
              364.67322,
              531.48888,
              371.96922
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          304.71736,
          374.2401,
          531.48664,
          381.5361
        ],
        "id": "pdf-015-line-059",
        "source_page": 15,
        "text": "in qualitativer wie quantitativer Hinsicht erheblich ist, ist insbe-",
        "words": [
          {
            "bbox": [
              304.71736,
              374.2401,
              310.95304,
              381.5361
            ],
            "text": "in"
          },
          {
            "bbox": [
              313.63184,
              374.2401,
              352.87096,
              381.5361
            ],
            "text": "qualitativer"
          },
          {
            "bbox": [
              355.54856,
              374.2401,
              367.70704,
              381.5361
            ],
            "text": "wie"
          },
          {
            "bbox": [
              370.38552,
              374.2401,
              414.82848,
              381.5361
            ],
            "text": "quantitativer"
          },
          {
            "bbox": [
              417.50608,
              374.2401,
              446.62792,
              381.5361
            ],
            "text": "Hinsicht"
          },
          {
            "bbox": [
              449.30704,
              374.2401,
              482.14072,
              381.5361
            ],
            "text": "erheblich"
          },
          {
            "bbox": [
              484.81952,
              374.2401,
              495.37544,
              381.5361
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              498.0536,
              374.2401,
              506.3736,
              381.5361
            ],
            "text": "ist"
          },
          {
            "bbox": [
              509.05272,
              374.2401,
              531.48664,
              381.5361
            ],
            "text": "insbe-"
          }
        ]
      },
      {
        "bbox": [
          304.71704,
          383.80706,
          531.48784,
          391.10306
        ],
        "id": "pdf-015-line-061",
        "source_page": 15,
        "text": "sondere dann gegeben, wenn die aus der gewerblichen Tätigkeit",
        "words": [
          {
            "bbox": [
              304.71704,
              383.80706,
              333.44128,
              391.10306
            ],
            "text": "sondere"
          },
          {
            "bbox": [
              335.41304,
              383.80706,
              353.26264,
              391.10306
            ],
            "text": "dann"
          },
          {
            "bbox": [
              355.23472,
              383.80706,
              388.52352,
              391.10306
            ],
            "text": "gegeben,"
          },
          {
            "bbox": [
              390.49504,
              383.80706,
              409.66496,
              391.10306
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              411.63704,
              383.80706,
              422.39544,
              391.10306
            ],
            "text": "die"
          },
          {
            "bbox": [
              424.3672,
              383.80706,
              437.05424,
              391.10306
            ],
            "text": "aus"
          },
          {
            "bbox": [
              439.02704,
              383.80706,
              450.67296,
              391.10306
            ],
            "text": "der"
          },
          {
            "bbox": [
              452.64384,
              383.80706,
              500.0248,
              391.10306
            ],
            "text": "gewerblichen"
          },
          {
            "bbox": [
              501.99688,
              383.80706,
              531.48784,
              391.10306
            ],
            "text": "Tätigkeit"
          }
        ]
      },
      {
        "bbox": [
          304.71632,
          393.37402,
          531.49008,
          400.67002
        ],
        "id": "pdf-015-line-063",
        "source_page": 15,
        "text": "im erstgenannten Vertragsstaat stammenden Bruttoerträge min-",
        "words": [
          {
            "bbox": [
              304.71632,
              393.37402,
              313.31264,
              400.67002
            ],
            "text": "im"
          },
          {
            "bbox": [
              315.30816,
              393.37402,
              366.43544,
              400.67002
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              368.43192,
              393.37402,
              415.44384,
              400.67002
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              417.44064,
              393.37402,
              464.09888,
              400.67002
            ],
            "text": "stammenden"
          },
          {
            "bbox": [
              466.09536,
              393.37402,
              513.34608,
              400.67002
            ],
            "text": "Bruttoerträge"
          },
          {
            "bbox": [
              515.34232,
              393.37402,
              531.49008,
              400.67002
            ],
            "text": "min-"
          }
        ]
      },
      {
        "bbox": [
          304.7168,
          402.9409,
          531.48816,
          410.2369
        ],
        "id": "pdf-015-line-065",
        "source_page": 15,
        "text": "destens 25 Prozent der aus der gewerblichen Tätigkeit im ande-",
        "words": [
          {
            "bbox": [
              304.7168,
              402.9409,
              332.91792,
              410.2369
            ],
            "text": "destens"
          },
          {
            "bbox": [
              335.10752,
              402.9409,
              344.0028,
              410.2369
            ],
            "text": "25"
          },
          {
            "bbox": [
              346.19168,
              402.9409,
              373.13744,
              410.2369
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              375.32656,
              402.9409,
              387.0276,
              410.2369
            ],
            "text": "der"
          },
          {
            "bbox": [
              389.21528,
              402.9409,
              401.95744,
              410.2369
            ],
            "text": "aus"
          },
          {
            "bbox": [
              404.14704,
              402.9409,
              415.84808,
              410.2369
            ],
            "text": "der"
          },
          {
            "bbox": [
              418.03576,
              402.9409,
              465.71976,
              410.2369
            ],
            "text": "gewerblichen"
          },
          {
            "bbox": [
              467.90864,
              402.9409,
              497.61992,
              410.2369
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              499.80904,
              402.9409,
              508.4084,
              410.2369
            ],
            "text": "im"
          },
          {
            "bbox": [
              510.59632,
              402.9409,
              531.48816,
              410.2369
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          304.71616,
          412.50778,
          499.76584,
          419.80378
        ],
        "id": "pdf-015-line-067",
        "source_page": 15,
        "text": "ren Vertragsstaat stammenden Bruttoerträge betragen.",
        "words": [
          {
            "bbox": [
              304.71616,
              412.50778,
              315.97664,
              419.80378
            ],
            "text": "ren"
          },
          {
            "bbox": [
              318.19864,
              412.50778,
              365.24768,
              419.80378
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              367.46992,
              412.50778,
              414.15616,
              419.80378
            ],
            "text": "stammenden"
          },
          {
            "bbox": [
              416.37816,
              412.50778,
              463.66616,
              419.80378
            ],
            "text": "Bruttoerträge"
          },
          {
            "bbox": [
              465.88776,
              412.50778,
              499.76584,
              419.80378
            ],
            "text": "betragen."
          }
        ]
      },
      {
        "bbox": [
          304.71608,
          427.4953,
          531.48768,
          434.6633
        ],
        "id": "pdf-015-line-069",
        "source_page": 15,
        "text": "13. Zu Artikel 31 Absatz 1 und 2 (Anwendung des Abkom-",
        "words": [
          {
            "bbox": [
              304.71608,
              427.4953,
              315.83464,
              434.6633
            ],
            "text": "13."
          },
          {
            "bbox": [
              320.21608,
              427.4953,
              330.09168,
              434.6633
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              332.82616,
              427.4953,
              357.86512,
              434.6633
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              360.59992,
              427.4953,
              369.56424,
              434.6633
            ],
            "text": "31"
          },
          {
            "bbox": [
              372.29976,
              427.4953,
              398.8636,
              434.6633
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              401.59832,
              427.4953,
              406.04632,
              434.6633
            ],
            "text": "1"
          },
          {
            "bbox": [
              408.78184,
              427.4953,
              423.2924,
              434.6633
            ],
            "text": "und"
          },
          {
            "bbox": [
              426.02744,
              427.4953,
              430.47544,
              434.6633
            ],
            "text": "2"
          },
          {
            "bbox": [
              433.21096,
              427.4953,
              481.52552,
              434.6633
            ],
            "text": "(Anwendung"
          },
          {
            "bbox": [
              484.26056,
              427.4953,
              498.17328,
              434.6633
            ],
            "text": "des"
          },
          {
            "bbox": [
              500.90848,
              427.4953,
              531.48768,
              434.6633
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          320.21608,
          437.06218,
          424.64224,
          444.23018
        ],
        "id": "pdf-015-line-071",
        "source_page": 15,
        "text": "mens in bestimmten Fällen)",
        "words": [
          {
            "bbox": [
              320.21608,
              437.06218,
              341.094,
              444.23018
            ],
            "text": "mens"
          },
          {
            "bbox": [
              343.3156,
              437.06218,
              350.12208,
              444.23018
            ],
            "text": "in"
          },
          {
            "bbox": [
              352.34296,
              437.06218,
              397.5984,
              444.23018
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              399.81928,
              437.06218,
              424.64224,
              444.23018
            ],
            "text": "Fällen)"
          }
        ]
      },
      {
        "bbox": [
          313.21984,
          452.0497,
          531.48704,
          459.3457
        ],
        "id": "pdf-015-line-073",
        "source_page": 15,
        "text": "Soweit der Anwendung von Vorschriften des Artikels 31 höher-",
        "words": [
          {
            "bbox": [
              313.21984,
              452.0497,
              337.29712,
              459.3457
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              339.18248,
              452.0497,
              350.7432,
              459.3457
            ],
            "text": "der"
          },
          {
            "bbox": [
              352.62704,
              452.0497,
              394.73,
              459.3457
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              396.61552,
              452.0497,
              409.51496,
              459.3457
            ],
            "text": "von"
          },
          {
            "bbox": [
              411.4,
              452.0497,
              453.14232,
              459.3457
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              455.02736,
              452.0497,
              467.92408,
              459.3457
            ],
            "text": "des"
          },
          {
            "bbox": [
              469.80984,
              452.0497,
              495.68584,
              459.3457
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              497.5716,
              452.0497,
              506.39672,
              459.3457
            ],
            "text": "31"
          },
          {
            "bbox": [
              508.28176,
              452.0497,
              531.48704,
              459.3457
            ],
            "text": "höher-"
          }
        ]
      },
      {
        "bbox": [
          304.71656,
          461.61674,
          531.48632,
          468.91274
        ],
        "id": "pdf-015-line-075",
        "source_page": 15,
        "text": "rangiges Recht mit der Folge der Unwirksamkeit entgegenstehen",
        "words": [
          {
            "bbox": [
              304.71656,
              461.61674,
              334.55368,
              468.91274
            ],
            "text": "rangiges"
          },
          {
            "bbox": [
              336.42008,
              461.61674,
              357.2748,
              468.91274
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              359.22952,
              461.61674,
              370.2568,
              468.91274
            ],
            "text": "mit"
          },
          {
            "bbox": [
              372.21152,
              461.61674,
              383.82216,
              468.91274
            ],
            "text": "der"
          },
          {
            "bbox": [
              385.77544,
              461.61674,
              405.05672,
              468.91274
            ],
            "text": "Folge"
          },
          {
            "bbox": [
              407.0108,
              461.61674,
              418.62144,
              468.91274
            ],
            "text": "der"
          },
          {
            "bbox": [
              420.57472,
              461.61674,
              472.72992,
              468.91274
            ],
            "text": "Unwirksamkeit"
          },
          {
            "bbox": [
              474.68464,
              461.61674,
              531.48632,
              468.91274
            ],
            "text": "entgegenstehen"
          }
        ]
      },
      {
        "bbox": [
          304.71608,
          471.1837,
          531.48896,
          478.4797
        ],
        "id": "pdf-015-line-077",
        "source_page": 15,
        "text": "sollte, entfällt die abkommensrechtliche Verpflichtung zur Gewäh-",
        "words": [
          {
            "bbox": [
              304.71608,
              471.1837,
              325.20704,
              478.4797
            ],
            "text": "sollte,"
          },
          {
            "bbox": [
              327.06288,
              471.1837,
              350.36616,
              478.4797
            ],
            "text": "entfällt"
          },
          {
            "bbox": [
              352.22288,
              471.1837,
              362.83896,
              478.4797
            ],
            "text": "die"
          },
          {
            "bbox": [
              364.69504,
              471.1837,
              441.64904,
              478.4797
            ],
            "text": "abkommensrechtliche"
          },
          {
            "bbox": [
              443.50512,
              471.1837,
              489.23424,
              478.4797
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              491.09128,
              471.1837,
              501.84488,
              478.4797
            ],
            "text": "zur"
          },
          {
            "bbox": [
              503.70016,
              471.1837,
              531.48896,
              478.4797
            ],
            "text": "Gewäh-"
          }
        ]
      },
      {
        "bbox": [
          304.71592,
          480.75058,
          531.486655,
          488.04658
        ],
        "id": "pdf-015-line-078",
        "source_page": 15,
        "text": "rung der in den Artikeln 10 bis 12 gewährten Abkommensvor -",
        "words": [
          {
            "bbox": [
              304.71592,
              480.75058,
              320.94336,
              488.04658
            ],
            "text": "rung"
          },
          {
            "bbox": [
              323.59216,
              480.75058,
              335.43464,
              488.04658
            ],
            "text": "der"
          },
          {
            "bbox": [
              338.17064,
              480.75058,
              344.46472,
              488.04658
            ],
            "text": "in"
          },
          {
            "bbox": [
              347.20192,
              480.75058,
              360.8284,
              488.04658
            ],
            "text": "den"
          },
          {
            "bbox": [
              363.5656,
              480.75058,
              390.87576,
              488.04658
            ],
            "text": "Artikeln"
          },
          {
            "bbox": [
              393.61296,
              480.75058,
              402.57896,
              488.04658
            ],
            "text": "10"
          },
          {
            "bbox": [
              405.31616,
              480.75058,
              415.97512,
              488.04658
            ],
            "text": "bis"
          },
          {
            "bbox": [
              418.71304,
              480.75058,
              427.67904,
              488.04658
            ],
            "text": "12"
          },
          {
            "bbox": [
              430.41624,
              480.75058,
              468.53928,
              488.04658
            ],
            "text": "gewährten"
          },
          {
            "bbox": [
              471.27648,
              480.75058,
              528.26704,
              488.04658
            ],
            "text": "Abkommensvor"
          },
          {
            "bbox": [
              528.374655,
              480.75058,
              531.486655,
              488.04658
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          304.715855,
          490.31746,
          531.488175,
          497.61346
        ],
        "id": "pdf-015-line-080",
        "source_page": 15,
        "text": "teile mit Ablauf von zwölf Monaten nach dem Zeitpunkt, in dem",
        "words": [
          {
            "bbox": [
              304.715855,
              490.31746,
              319.279375,
              497.61346
            ],
            "text": "teile"
          },
          {
            "bbox": [
              321.668575,
              490.31746,
              332.786255,
              497.61346
            ],
            "text": "mit"
          },
          {
            "bbox": [
              335.175935,
              490.31746,
              357.987215,
              497.61346
            ],
            "text": "Ablauf"
          },
          {
            "bbox": [
              360.376575,
              490.31746,
              373.416335,
              497.61346
            ],
            "text": "von"
          },
          {
            "bbox": [
              375.805775,
              490.31746,
              394.443215,
              497.61346
            ],
            "text": "zwölf"
          },
          {
            "bbox": [
              396.832575,
              490.31746,
              428.298095,
              497.61346
            ],
            "text": "Monaten"
          },
          {
            "bbox": [
              430.687535,
              490.31746,
              448.172575,
              497.61346
            ],
            "text": "nach"
          },
          {
            "bbox": [
              450.562015,
              490.31746,
              466.423055,
              497.61346
            ],
            "text": "dem"
          },
          {
            "bbox": [
              468.811535,
              490.31746,
              504.625295,
              497.61346
            ],
            "text": "Zeitpunkt,"
          },
          {
            "bbox": [
              507.014175,
              490.31746,
              513.237535,
              497.61346
            ],
            "text": "in"
          },
          {
            "bbox": [
              515.627055,
              490.31746,
              531.488175,
              497.61346
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.715135,
          499.88442,
          531.487695,
          507.18042
        ],
        "id": "pdf-015-line-083",
        "source_page": 15,
        "text": "dieser Verstoß in nicht anfechtbarer Weise festgestellt wird. In",
        "words": [
          {
            "bbox": [
              304.715135,
              499.88442,
              326.808575,
              507.18042
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              329.538255,
              499.88442,
              356.892095,
              507.18042
            ],
            "text": "Verstoß"
          },
          {
            "bbox": [
              359.622975,
              499.88442,
              365.910815,
              507.18042
            ],
            "text": "in"
          },
          {
            "bbox": [
              368.641695,
              499.88442,
              386.384175,
              507.18042
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              389.115295,
              499.88442,
              435.003215,
              507.18042
            ],
            "text": "anfechtbarer"
          },
          {
            "bbox": [
              437.732895,
              499.88442,
              459.569695,
              507.18042
            ],
            "text": "Weise"
          },
          {
            "bbox": [
              462.300175,
              499.88442,
              501.864495,
              507.18042
            ],
            "text": "festgestellt"
          },
          {
            "bbox": [
              504.595615,
              499.88442,
              522.174815,
              507.18042
            ],
            "text": "wird."
          },
          {
            "bbox": [
              524.904975,
              499.88442,
              531.487695,
              507.18042
            ],
            "text": "In"
          }
        ]
      },
      {
        "bbox": [
          304.714815,
          509.45138,
          531.486815,
          516.74738
        ],
        "id": "pdf-015-line-084",
        "source_page": 15,
        "text": "einem solchen Fall werden die Vertragsstaaten unverzüglich",
        "words": [
          {
            "bbox": [
              304.714815,
              509.45138,
              326.707135,
              516.74738
            ],
            "text": "einem"
          },
          {
            "bbox": [
              330.595455,
              509.45138,
              358.981535,
              516.74738
            ],
            "text": "solchen"
          },
          {
            "bbox": [
              362.870815,
              509.45138,
              375.191055,
              516.74738
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              379.080495,
              509.45138,
              405.885455,
              516.74738
            ],
            "text": "werden"
          },
          {
            "bbox": [
              409.774735,
              509.45138,
              420.766175,
              516.74738
            ],
            "text": "die"
          },
          {
            "bbox": [
              424.655215,
              509.45138,
              481.594815,
              516.74738
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              485.484095,
              509.45138,
              531.486815,
              516.74738
            ],
            "text": "unverzüglich"
          }
        ]
      },
      {
        "bbox": [
          304.715055,
          519.01826,
          531.485775,
          526.31426
        ],
        "id": "pdf-015-line-086",
        "source_page": 15,
        "text": "Verhandlungen mit dem Ziel der Vereinbarung einer die Anforde-",
        "words": [
          {
            "bbox": [
              304.715055,
              519.01826,
              358.001055,
              526.31426
            ],
            "text": "Verhandlungen"
          },
          {
            "bbox": [
              359.987695,
              519.01826,
              371.079295,
              526.31426
            ],
            "text": "mit"
          },
          {
            "bbox": [
              373.066175,
              519.01826,
              388.901295,
              526.31426
            ],
            "text": "dem"
          },
          {
            "bbox": [
              390.886895,
              519.01826,
              403.580895,
              526.31426
            ],
            "text": "Ziel"
          },
          {
            "bbox": [
              405.567695,
              519.01826,
              417.242815,
              526.31426
            ],
            "text": "der"
          },
          {
            "bbox": [
              419.228335,
              519.01826,
              466.149775,
              526.31426
            ],
            "text": "Vereinbarung"
          },
          {
            "bbox": [
              468.136975,
              519.01826,
              485.561455,
              526.31426
            ],
            "text": "einer"
          },
          {
            "bbox": [
              487.546975,
              519.01826,
              498.334575,
              526.31426
            ],
            "text": "die"
          },
          {
            "bbox": [
              500.320895,
              519.01826,
              531.485775,
              526.31426
            ],
            "text": "Anforde-"
          }
        ]
      },
      {
        "bbox": [
          304.715855,
          528.58514,
          531.486895,
          535.88114
        ],
        "id": "pdf-015-line-088",
        "source_page": 15,
        "text": "rungen höherrangigen Rechts erfüllenden gleichwertigen Rege-",
        "words": [
          {
            "bbox": [
              304.715855,
              528.58514,
              329.607135,
              535.88114
            ],
            "text": "rungen"
          },
          {
            "bbox": [
              332.063775,
              528.58514,
              383.419695,
              535.88114
            ],
            "text": "höherrangigen"
          },
          {
            "bbox": [
              385.876335,
              528.58514,
              410.911375,
              535.88114
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              413.368735,
              528.58514,
              452.933695,
              535.88114
            ],
            "text": "erfüllenden"
          },
          {
            "bbox": [
              455.390335,
              528.58514,
              507.257935,
              535.88114
            ],
            "text": "gleichwertigen"
          },
          {
            "bbox": [
              509.714575,
              528.58514,
              531.486895,
              535.88114
            ],
            "text": "Rege-"
          }
        ]
      },
      {
        "bbox": [
          304.714895,
          538.1521,
          531.486335,
          545.4481
        ],
        "id": "pdf-015-line-091",
        "source_page": 15,
        "text": "lung aufnehmen. Die durch Satz 1 eingeräumte Befugnis eines",
        "words": [
          {
            "bbox": [
              304.714895,
              538.1521,
              320.053615,
              545.4481
            ],
            "text": "lung"
          },
          {
            "bbox": [
              322.746255,
              538.1521,
              365.064175,
              545.4481
            ],
            "text": "aufnehmen."
          },
          {
            "bbox": [
              367.755695,
              538.1521,
              379.509135,
              545.4481
            ],
            "text": "Die"
          },
          {
            "bbox": [
              382.200895,
              538.1521,
              402.753295,
              545.4481
            ],
            "text": "durch"
          },
          {
            "bbox": [
              405.445375,
              538.1521,
              421.360335,
              545.4481
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              424.053055,
              538.1521,
              428.501055,
              545.4481
            ],
            "text": "1"
          },
          {
            "bbox": [
              431.193135,
              538.1521,
              475.604815,
              545.4481
            ],
            "text": "eingeräumte"
          },
          {
            "bbox": [
              478.296575,
              538.1521,
              509.878335,
              545.4481
            ],
            "text": "Befugnis"
          },
          {
            "bbox": [
              512.571135,
              538.1521,
              531.486335,
              545.4481
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          304.714415,
          547.71906,
          531.486895,
          555.01506
        ],
        "id": "pdf-015-line-092",
        "source_page": 15,
        "text": "Vertragsstaats, nach Entfallen der abkommensrechtlichen Ver-",
        "words": [
          {
            "bbox": [
              304.714415,
              547.71906,
              358.603775,
              555.01506
            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
              361.313695,
              547.71906,
              378.930895,
              555.01506
            ],
            "text": "nach"
          },
          {
            "bbox": [
              381.641375,
              547.71906,
              412.802895,
              555.01506
            ],
            "text": "Entfallen"
          },
          {
            "bbox": [
              415.513375,
              547.71906,
              427.302495,
              555.01506
            ],
            "text": "der"
          },
          {
            "bbox": [
              430.011775,
              547.71906,
              514.026735,
              555.01506
            ],
            "text": "abkommensrechtlichen"
          },
          {
            "bbox": [
              516.737215,
              547.71906,
              531.486895,
              555.01506
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.713615,
          557.28594,
          531.485695,
          564.58194
        ],
        "id": "pdf-015-line-094",
        "source_page": 15,
        "text": "pflichtung zur Gewährung von Abkommensvorteilen einseitige",
        "words": [
          {
            "bbox": [
              304.713615,
              557.28594,
              340.760735,
              564.58194
            ],
            "text": "pflichtung"
          },
          {
            "bbox": [
              343.498735,
              557.28594,
              354.591695,
              564.58194
            ],
            "text": "zur"
          },
          {
            "bbox": [
              357.328015,
              557.28594,
              399.214255,
              564.58194
            ],
            "text": "Gewährung"
          },
          {
            "bbox": [
              401.952255,
              557.28594,
              415.134095,
              564.58194
            ],
            "text": "von"
          },
          {
            "bbox": [
              417.871455,
              557.28594,
              494.338815,
              564.58194
            ],
            "text": "Abkommensvorteilen"
          },
          {
            "bbox": [
              497.076175,
              557.28594,
              531.485695,
              564.58194
            ],
            "text": "einseitige"
          }
        ]
      },
      {
        "bbox": [
          304.713535,
          566.85282,
          531.486095,
          574.14882
        ],
        "id": "pdf-015-line-096",
        "source_page": 15,
        "text": "Maßnahmen zur Verweigerung dieser Vorteile anzuwenden,",
        "words": [
          {
            "bbox": [
              304.713535,
              566.85282,
              349.888735,
              574.14882
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              354.507615,
              566.85282,
              365.636575,
              574.14882
            ],
            "text": "zur"
          },
          {
            "bbox": [
              370.254415,
              566.85282,
              419.953935,
              574.14882
            ],
            "text": "Verweigerung"
          },
          {
            "bbox": [
              424.573455,
              566.85282,
              446.789695,
              574.14882
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              451.407535,
              566.85282,
              478.435535,
              574.14882
            ],
            "text": "Vorteile"
          },
          {
            "bbox": [
              483.054175,
              566.85282,
              531.486095,
              574.14882
            ],
            "text": "anzuwenden,"
          }
        ]
      },
      {
        "bbox": [
          304.713615,
          576.41978,
          363.718735,
          583.71578
        ],
        "id": "pdf-015-line-099",
        "source_page": 15,
        "text": "bleibt unberührt.",
        "words": [
          {
            "bbox": [
              304.713615,
              576.41978,
              324.563535,
              583.71578
            ],
            "text": "bleibt"
          },
          {
            "bbox": [
              326.785775,
              576.41978,
              363.718735,
              583.71578
            ],
            "text": "unberührt."
          }
        ]
      }
    ],
    "protocol-title": [
      {
        "bbox": [
          278.0487,
          110.6256,
          317.2265,
          119.7456
        ],
        "id": "pdf-013-line-003",
        "source_page": 13,
        "text": "Protokoll",
        "words": [
          {
            "bbox": [
              278.0487,
              110.6256,
              317.2265,
              119.7456
            ],
            "text": "Protokoll"
          }
        ]
      },
      {
        "bbox": [
          261.2067,
          121.6256,
          334.0687,
          130.7456
        ],
        "id": "pdf-013-line-004",
        "source_page": 13,
        "text": "zum Abkommen",
        "words": [
          {
            "bbox": [
              261.2067,
              121.6256,
              280.0956,
              130.7456
            ],
            "text": "zum"
          },
          {
            "bbox": [
              282.8717,
              121.6256,
              334.0687,
              130.7456
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
          202.4628,
          132.6256,
          392.8135,
          141.7456
        ],
        "id": "pdf-013-line-005",
        "source_page": 13,
        "text": "zwischen der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              202.4628,
              132.6256,
              243.9162,
              141.7456
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              246.6936,
              132.6256,
              261.3199,
              141.7456
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.0958,
              132.6256,
              333.9169,
              141.7456
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              336.6932,
              132.6256,
              392.8135,
              141.7456
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          220.2642,
          143.6256,
          375.0106,
          152.7456
        ],
        "id": "pdf-013-line-006",
        "source_page": 13,
        "text": "und dem Fürstentum Liechtenstein",
        "words": [
          {
            "bbox": [
              220.2642,
              143.6256,
              237.3124,
              152.7456
            ],
            "text": "und"
          },
          {
            "bbox": [
              240.0884,
              143.6256,
              259.9147,
              152.7456
            ],
            "text": "dem"
          },
          {
            "bbox": [
              262.6908,
              143.6256,
              313.0298,
              152.7456
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              315.8059,
              143.6256,
              375.0106,
              152.7456
            ],
            "text": "Liechtenstein"
          }
        ]
      },
      {
        "bbox": [
          149.3632,
          154.625524,
          445.9099,
          163.7456
        ],
        "id": "pdf-013-line-007",
        "source_page": 13,
        "text": "zur Vermeidung der Doppelbesteuerung und der Steuerverkürzung",
        "words": [
          {
            "bbox": [
              149.3632,
              154.6256,
              163.0521,
              163.7456
            ],
            "text": "zur"
          },
          {
            "bbox": [
              165.828,
              154.625524,
              219.1117,
              163.745524
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              221.8897,
              154.625524,
              236.516,
              163.745524
            ],
            "text": "der"
          },
          {
            "bbox": [
              239.2919,
              154.625524,
              327.3191,
              163.745524
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              330.0971,
              154.625524,
              347.1453,
              163.745524
            ],
            "text": "und"
          },
          {
            "bbox": [
              349.9213,
              154.625524,
              364.5476,
              163.745524
            ],
            "text": "der"
          },
          {
            "bbox": [
              367.3235,
              154.625524,
              445.9099,
              163.745524
            ],
            "text": "Steuerverkürzung"
          }
        ]
      },
      {
        "bbox": [
          152.04,
          165.625624,
          443.2333,
          174.745624
        ],
        "id": "pdf-013-line-008",
        "source_page": 13,
        "text": "auf dem Gebiet der Steuern vom Einkommen und vom Vermögen",
        "words": [
          {
            "bbox": [
              152.04,
              165.625624,
              165.9277,
              174.745624
            ],
            "text": "auf"
          },
          {
            "bbox": [
              168.705,
              165.625624,
              188.5313,
              174.745624
            ],
            "text": "dem"
          },
          {
            "bbox": [
              191.3074,
              165.625624,
              220.9294,
              174.745624
            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
              223.7071,
              165.625624,
              238.3334,
              174.745624
            ],
            "text": "der"
          },
          {
            "bbox": [
              241.1093,
              165.625624,
              275.7682,
              174.745624
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              278.5456,
              165.625624,
              297.8153,
              174.745624
            ],
            "text": "vom"
          },
          {
            "bbox": [
              300.5914,
              165.625624,
              353.2679,
              174.745624
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              356.0453,
              165.625624,
              373.0935,
              174.745624
            ],
            "text": "und"
          },
          {
            "bbox": [
              375.8695,
              165.625624,
              395.1392,
              174.745624
            ],
            "text": "vom"
          },
          {
            "bbox": [
              397.9153,
              165.625624,
              443.2333,
              174.745624
            ],
            "text": "Vermögen"
          }
        ]
      }
    ],
    "title": [
      {
        "bbox": [
          266.9196,
          113.0639,
          328.35624,
          124.0079
        ],
        "id": "pdf-002-line-003",
        "source_page": 2,
        "text": "Abkommen",
        "words": [
          {
            "bbox": [
              266.9196,
              113.0639,
              328.35624,
              124.0079
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
          183.4278,
          126.06386,
          411.85044,
          137.00786
        ],
        "id": "pdf-002-line-004",
        "source_page": 2,
        "text": "zwischen der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              183.4278,
              126.06386,
              233.17224,
              137.00786
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              236.50512,
              126.06386,
              254.0568,
              137.00786
            ],
            "text": "der"
          },
          {
            "bbox": [
              257.388,
              126.06386,
              341.17404,
              137.00786
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              344.50572,
              126.06386,
              411.85044,
              137.00786
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          204.79008,
          139.06382,
          390.48672,
          150.00782
        ],
        "id": "pdf-002-line-005",
        "source_page": 2,
        "text": "und dem Fürstentum Liechtenstein",
        "words": [
          {
            "bbox": [
              204.79008,
              139.06382,
              225.24792,
              150.00782
            ],
            "text": "und"
          },
          {
            "bbox": [
              228.57912,
              139.06382,
              252.37092,
              150.00782
            ],
            "text": "dem"
          },
          {
            "bbox": [
              255.70224,
              139.06382,
              316.10928,
              150.00782
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              319.4406,
              139.06382,
              390.48672,
              150.00782
            ],
            "text": "Liechtenstein"
          }
        ]
      },
      {
        "bbox": [
          119.709,
          152.06378,
          475.56828,
          163.00778
        ],
        "id": "pdf-002-line-006",
        "source_page": 2,
        "text": "zur Vermeidung der Doppelbesteuerung und der Steuerverkürzung",
        "words": [
          {
            "bbox": [
              119.709,
              152.06378,
              136.13568,
              163.00778
            ],
            "text": "zur"
          },
          {
            "bbox": [
              139.46688,
              152.06378,
              203.4078,
              163.00778
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              206.7414,
              152.06378,
              224.29308,
              163.00778
            ],
            "text": "der"
          },
          {
            "bbox": [
              227.62428,
              152.06378,
              333.25776,
              163.00778
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              336.59148,
              152.06378,
              357.04932,
              163.00778
            ],
            "text": "und"
          },
          {
            "bbox": [
              360.38064,
              152.06378,
              377.93244,
              163.00778
            ],
            "text": "der"
          },
          {
            "bbox": [
              381.26376,
              152.06378,
              475.56828,
              163.00778
            ],
            "text": "Steuerverkürzung"
          }
        ]
      },
      {
        "bbox": [
          122.92212,
          165.06374,
          472.35636,
          176.00774
        ],
        "id": "pdf-002-line-007",
        "source_page": 2,
        "text": "auf dem Gebiet der Steuern vom Einkommen und vom Vermögen",
        "words": [
          {
            "bbox": [
              122.92212,
              165.06374,
              139.58748,
              176.00774
            ],
            "text": "auf"
          },
          {
            "bbox": [
              142.92024,
              165.06374,
              166.71192,
              176.00774
            ],
            "text": "dem"
          },
          {
            "bbox": [
              170.04324,
              165.06374,
              205.59,
              176.00774
            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
              208.92324,
              165.06374,
              226.47504,
              176.00774
            ],
            "text": "der"
          },
          {
            "bbox": [
              229.80624,
              165.06374,
              271.3974,
              176.00774
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              274.7304,
              165.06374,
              297.85404,
              176.00774
            ],
            "text": "vom"
          },
          {
            "bbox": [
              301.18536,
              165.06374,
              364.39728,
              176.00774
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              367.73028,
              165.06374,
              388.18812,
              176.00774
            ],
            "text": "und"
          },
          {
            "bbox": [
              391.51944,
              165.06374,
              414.64308,
              176.00774
            ],
            "text": "vom"
          },
          {
            "bbox": [
              417.97452,
              165.06374,
              472.35636,
              176.00774
            ],
            "text": "Vermögen"
          }
        ]
      }
    ],
    "treaty": [
      {
        "bbox": [
          161.51678,
          446.53974,
          192.81038,
          453.70774
        ],
        "id": "pdf-002-line-047",
        "source_page": 2,
        "text": "Artikel 1",
        "words": [
          {
            "bbox": [
              161.51678,
              446.53974,
              186.14118,
              453.70774
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.36238,
              446.53974,
              192.81038,
              453.70774
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          100.35358,
          461.76622,
          253.97414,
          468.93422
        ],
        "id": "pdf-002-line-049",
        "source_page": 2,
        "text": "Unter das Abkommen fallende Personen",
        "words": [
          {
            "bbox": [
              100.35358,
              461.76622,
              121.50062,
              468.93422
            ],
            "text": "Unter"
          },
          {
            "bbox": [
              123.72262,
              461.76622,
              137.4971,
              468.93422
            ],
            "text": "das"
          },
          {
            "bbox": [
              139.7187,
              461.76622,
              183.28086,
              468.93422
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              185.50182,
              461.76622,
              215.69334,
              468.93422
            ],
            "text": "fallende"
          },
          {
            "bbox": [
              217.91582,
              461.76622,
              253.97414,
              468.93422
            ],
            "text": "Personen"
          }
        ]
      },
      {
        "bbox": [
          72.28102,
          476.99262,
          290.54758,
          484.28862
        ],
        "id": "pdf-002-line-051",
        "source_page": 2,
        "text": "Dieses Abkommen gilt für Personen, die in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              72.28102,
              476.99262,
              95.85846,
              484.28862
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              97.77518,
              476.99262,
              138.1467,
              484.28862
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              140.06262,
              476.99262,
              150.4739,
              484.28862
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              152.39014,
              476.99262,
              161.7011,
              484.28862
            ],
            "text": "für"
          },
          {
            "bbox": [
              163.6159,
              476.99262,
              198.75414,
              484.28862
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              200.66942,
              476.99262,
              211.31542,
              484.28862
            ],
            "text": "die"
          },
          {
            "bbox": [
              213.23102,
              476.99262,
              219.37062,
              484.28862
            ],
            "text": "in"
          },
          {
            "bbox": [
              221.28654,
              476.99262,
              242.58806,
              484.28862
            ],
            "text": "einem"
          },
          {
            "bbox": [
              244.50294,
              476.99262,
              290.54758,
              484.28862
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.77742,
          486.5595,
          225.98782,
          493.8555
        ],
        "id": "pdf-002-line-053",
        "source_page": 2,
        "text": "oder in beiden Vertragsstaaten ansässig sind.",
        "words": [
          {
            "bbox": [
              63.77742,
              486.5595,
              80.0703,
              493.8555
            ],
            "text": "oder"
          },
          {
            "bbox": [
              82.2911,
              486.5595,
              88.51446,
              493.8555
            ],
            "text": "in"
          },
          {
            "bbox": [
              90.73646,
              486.5595,
              115.03406,
              493.8555
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              117.25606,
              486.5595,
              172.9499,
              493.8555
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              175.1719,
              486.5595,
              206.57638,
              493.8555
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              208.79886,
              486.5595,
              225.98782,
              493.8555
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          161.51654,
          509.78526,
          192.81014,
          516.95326
        ],
        "id": "pdf-002-line-057",
        "source_page": 2,
        "text": "Artikel 2",
        "words": [
          {
            "bbox": [
              161.51654,
              509.78526,
              186.14094,
              516.95326
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.36214,
              509.78526,
              192.81014,
              516.95326
            ],
            "text": "2"
          }
        ]
      },
      {
        "bbox": [
          103.52622,
          525.01174,
          250.80118,
          532.17974
        ],
        "id": "pdf-002-line-059",
        "source_page": 2,
        "text": "Unter das Abkommen fallende Steuern",
        "words": [
          {
            "bbox": [
              103.52622,
              525.01174,
              124.67326,
              532.17974
            ],
            "text": "Unter"
          },
          {
            "bbox": [
              126.89526,
              525.01174,
              140.66974,
              532.17974
            ],
            "text": "das"
          },
          {
            "bbox": [
              142.89134,
              525.01174,
              186.4535,
              532.17974
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              188.67446,
              525.01174,
              218.86598,
              532.17974
            ],
            "text": "fallende"
          },
          {
            "bbox": [
              221.08846,
              525.01174,
              250.80118,
              532.17974
            ],
            "text": "Steuern"
          }
        ]
      },
      {
        "bbox": [
          72.28094,
          540.23822,
          290.5491,
          547.53422
        ],
        "id": "pdf-002-line-062",
        "source_page": 2,
        "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-",
        "words": [
          {
            "bbox": [
              72.28094,
              540.23822,
              80.87054,
              547.53422
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.31614,
              540.23822,
              109.31214,
              547.53422
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              111.48094,
              540.23822,
              152.43878,
              547.53422
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              154.60686,
              540.23822,
              167.49302,
              547.53422
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              169.66054,
              540.23822,
              187.44286,
              547.53422
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              189.61054,
              540.23822,
              225.01918,
              547.53422
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              227.1875,
              540.23822,
              238.29766,
              547.53422
            ],
            "text": "auf"
          },
          {
            "bbox": [
              240.46566,
              540.23822,
              251.27934,
              547.53422
            ],
            "text": "die"
          },
          {
            "bbox": [
              253.44702,
              540.23822,
              263.85182,
              547.53422
            ],
            "text": "Art"
          },
          {
            "bbox": [
              266.02014,
              540.23822,
              277.72118,
              547.53422
            ],
            "text": "der"
          },
          {
            "bbox": [
              279.88806,
              540.23822,
              290.5491,
              547.53422
            ],
            "text": "Er-"
          }
        ]
      },
      {
        "bbox": [
          63.77694,
          549.80518,
          290.5511,
          557.10118
        ],
        "id": "pdf-002-line-064",
        "source_page": 2,
        "text": "hebung, für Steuern vom Einkommen und vom Vermögen, die für",
        "words": [
          {
            "bbox": [
              63.77694,
              549.80518,
              92.60446,
              557.10118
            ],
            "text": "hebung,"
          },
          {
            "bbox": [
              94.54222,
              549.80518,
              103.8983,
              557.10118
            ],
            "text": "für"
          },
          {
            "bbox": [
              105.83558,
              549.80518,
              133.19566,
              557.10118
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              135.13414,
              549.80518,
              150.4275,
              557.10118
            ],
            "text": "vom"
          },
          {
            "bbox": [
              152.36502,
              549.80518,
              194.01686,
              557.10118
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              195.95534,
              549.80518,
              209.4715,
              557.10118
            ],
            "text": "und"
          },
          {
            "bbox": [
              211.40886,
              549.80518,
              226.70222,
              557.10118
            ],
            "text": "vom"
          },
          {
            "bbox": [
              228.63974,
              549.80518,
              266.6279,
              557.10118
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              268.56574,
              549.80518,
              279.25694,
              557.10118
            ],
            "text": "die"
          },
          {
            "bbox": [
              281.19502,
              549.80518,
              290.5511,
              557.10118
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          63.77662,
          559.37214,
          290.54902,
          566.66814
        ],
        "id": "pdf-002-line-066",
        "source_page": 2,
        "text": "Rechnung eines Vertragsstaates, eines seiner Länder oder sei-",
        "words": [
          {
            "bbox": [
              63.77662,
              559.37214,
              100.32166,
              566.66814
            ],
            "text": "Rechnung"
          },
          {
            "bbox": [
              103.0023,
              559.37214,
              121.8695,
              566.66814
            ],
            "text": "eines"
          },
          {
            "bbox": [
              124.5503,
              559.37214,
              182.22494,
              566.66814
            ],
            "text": "Vertragsstaates,"
          },
          {
            "bbox": [
              184.90446,
              559.37214,
              203.7715,
              566.66814
            ],
            "text": "eines"
          },
          {
            "bbox": [
              206.4523,
              559.37214,
              227.99694,
              566.66814
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              230.67582,
              559.37214,
              255.63446,
              566.66814
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              258.31334,
              559.37214,
              274.6471,
              566.66814
            ],
            "text": "oder"
          },
          {
            "bbox": [
              277.32598,
              559.37214,
              290.54902,
              566.66814
            ],
            "text": "sei-"
          }
        ]
      },
      {
        "bbox": [
          63.77622,
          568.93902,
          221.18366,
          576.23502
        ],
        "id": "pdf-002-line-068",
        "source_page": 2,
        "text": "ner Gebietskörperschaften erhoben werden.",
        "words": [
          {
            "bbox": [
              63.77622,
              568.93902,
              75.18238,
              576.23502
            ],
            "text": "ner"
          },
          {
            "bbox": [
              77.40318,
              568.93902,
              158.67518,
              576.23502
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              160.89718,
              568.93902,
              190.3783,
              576.23502
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              192.6003,
              568.93902,
              221.18366,
              576.23502
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.27982,
          584.1655,
          290.54822,
          591.4615
        ],
        "id": "pdf-002-line-070",
        "source_page": 2,
        "text": "(2) Als Steuern vom Einkommen und vom Vermögen gelten",
        "words": [
          {
            "bbox": [
              72.27982,
              584.1655,
              81.01118,
              591.4615
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.59854,
              584.1655,
              96.69934,
              591.4615
            ],
            "text": "Als"
          },
          {
            "bbox": [
              99.43742,
              584.1655,
              127.59006,
              591.4615
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              130.3275,
              584.1655,
              145.8851,
              591.4615
            ],
            "text": "vom"
          },
          {
            "bbox": [
              148.6215,
              584.1655,
              191.33014,
              591.4615
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              194.06758,
              584.1655,
              207.84806,
              591.4615
            ],
            "text": "und"
          },
          {
            "bbox": [
              210.58438,
              584.1655,
              226.14198,
              591.4615
            ],
            "text": "vom"
          },
          {
            "bbox": [
              228.87838,
              584.1655,
              265.62934,
              591.4615
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              268.3667,
              584.1655,
              290.54822,
              591.4615
            ],
            "text": "gelten"
          }
        ]
      },
      {
        "bbox": [
          63.77622,
          593.7327,
          290.54822,
          601.0287
        ],
        "id": "pdf-002-line-072",
        "source_page": 2,
        "text": "alle Steuern, die vom Gesamteinkommen, Gesamtvermögen",
        "words": [
          {
            "bbox": [
              63.77622,
              593.7327,
              76.18422,
              601.0287
            ],
            "text": "alle"
          },
          {
            "bbox": [
              80.05062,
              593.7327,
              110.62422,
              601.0287
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              114.48982,
              593.7327,
              125.48102,
              601.0287
            ],
            "text": "die"
          },
          {
            "bbox": [
              129.34742,
              593.7327,
              144.94102,
              601.0287
            ],
            "text": "vom"
          },
          {
            "bbox": [
              148.80662,
              593.7327,
              221.81782,
              601.0287
            ],
            "text": "Gesamteinkommen,"
          },
          {
            "bbox": [
              225.68342,
              593.7327,
              290.54822,
              601.0287
            ],
            "text": "Gesamtvermögen"
          }
        ]
      },
      {
        "bbox": [
          63.77622,
          603.2999,
          290.55382,
          610.5959
        ],
        "id": "pdf-002-line-074",
        "source_page": 2,
        "text": "oder von Teilen des Einkommens oder des Vermögens erhoben",
        "words": [
          {
            "bbox": [
              63.77622,
              603.2999,
              80.06982,
              610.5959
            ],
            "text": "oder"
          },
          {
            "bbox": [
              82.41702,
              603.2999,
              95.45702,
              610.5959
            ],
            "text": "von"
          },
          {
            "bbox": [
              97.80502,
              603.2999,
              118.21622,
              610.5959
            ],
            "text": "Teilen"
          },
          {
            "bbox": [
              120.56422,
              603.2999,
              133.60182,
              610.5959
            ],
            "text": "des"
          },
          {
            "bbox": [
              135.95062,
              603.2999,
              182.09142,
              610.5959
            ],
            "text": "Einkommens"
          },
          {
            "bbox": [
              184.44022,
              603.2999,
              200.73382,
              610.5959
            ],
            "text": "oder"
          },
          {
            "bbox": [
              203.08102,
              603.2999,
              216.11862,
              610.5959
            ],
            "text": "des"
          },
          {
            "bbox": [
              218.46742,
              603.2999,
              258.72262,
              610.5959
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              261.07142,
              603.2999,
              290.55382,
              610.5959
            ],
            "text": "erhoben"
          }
        ]
      },
      {
        "bbox": [
          63.78102,
          612.8671,
          290.55702,
          620.1631
        ],
        "id": "pdf-002-line-076",
        "source_page": 2,
        "text": "werden, einschließlich der Steuern vom Gewinn aus der Veräuße-",
        "words": [
          {
            "bbox": [
              63.78102,
              612.8671,
              91.91862,
              620.1631
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              93.84262,
              612.8671,
              140.72182,
              620.1631
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              142.64662,
              612.8671,
              154.19942,
              620.1631
            ],
            "text": "der"
          },
          {
            "bbox": [
              156.12342,
              612.8671,
              183.40502,
              620.1631
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              185.32982,
              612.8671,
              200.59702,
              620.1631
            ],
            "text": "vom"
          },
          {
            "bbox": [
              202.52102,
              612.8671,
              229.24742,
              620.1631
            ],
            "text": "Gewinn"
          },
          {
            "bbox": [
              231.17222,
              612.8671,
              243.76582,
              620.1631
            ],
            "text": "aus"
          },
          {
            "bbox": [
              245.69142,
              612.8671,
              257.24422,
              620.1631
            ],
            "text": "der"
          },
          {
            "bbox": [
              259.16822,
              612.8671,
              290.55702,
              620.1631
            ],
            "text": "Veräuße-"
          }
        ]
      },
      {
        "bbox": [
          63.78422,
          622.4343,
          290.55782,
          629.7303
        ],
        "id": "pdf-002-line-078",
        "source_page": 2,
        "text": "rung beweglichen oder unbeweglichen Vermögens, der Lohn-",
        "words": [
          {
            "bbox": [
              63.78422,
              622.4343,
              80.19702,
              629.7303
            ],
            "text": "rung"
          },
          {
            "bbox": [
              82.95222,
              622.4343,
              128.85542,
              629.7303
            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              131.60982,
              622.4343,
              148.16742,
              629.7303
            ],
            "text": "oder"
          },
          {
            "bbox": [
              150.92102,
              622.4343,
              205.89462,
              629.7303
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              208.64902,
              622.4343,
              251.92022,
              629.7303
            ],
            "text": "Vermögens,"
          },
          {
            "bbox": [
              254.67382,
              622.4343,
              266.55142,
              629.7303
            ],
            "text": "der"
          },
          {
            "bbox": [
              269.30502,
              622.4343,
              290.55782,
              629.7303
            ],
            "text": "Lohn-"
          }
        ]
      },
      {
        "bbox": [
          63.78502,
          632.0015,
          281.73302,
          639.2975
        ],
        "id": "pdf-002-line-080",
        "source_page": 2,
        "text": "summensteuern sowie der Steuern vom Vermögenszuwachs.",
        "words": [
          {
            "bbox": [
              63.78502,
              632.0015,
              121.18902,
              639.2975
            ],
            "text": "summensteuern"
          },
          {
            "bbox": [
              123.41062,
              632.0015,
              144.13622,
              639.2975
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              146.35782,
              632.0015,
              158.05942,
              639.2975
            ],
            "text": "der"
          },
          {
            "bbox": [
              160.28022,
              632.0015,
              188.00822,
              639.2975
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              190.22982,
              632.0015,
              205.64582,
              639.2975
            ],
            "text": "vom"
          },
          {
            "bbox": [
              207.86662,
              632.0015,
              281.73302,
              639.2975
            ],
            "text": "Vermögenszuwachs."
          }
        ]
      },
      {
        "bbox": [
          72.29222,
          647.2279,
          290.56502,
          654.5239
        ],
        "id": "pdf-002-line-082",
        "source_page": 2,
        "text": "(3) Zu den bestehenden Steuern, für die dieses Abkommen",
        "words": [
          {
            "bbox": [
              72.29222,
              647.2279,
              81.01622,
              654.5239
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.59622,
              647.2279,
              94.85382,
              654.5239
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              97.58742,
              647.2279,
              111.20742,
              654.5239
            ],
            "text": "den"
          },
          {
            "bbox": [
              113.94102,
              647.2279,
              161.04262,
              654.5239
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              163.77622,
              647.2279,
              194.19782,
              654.5239
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              196.93062,
              647.2279,
              206.54342,
              654.5239
            ],
            "text": "für"
          },
          {
            "bbox": [
              209.27622,
              647.2279,
              220.22422,
              654.5239
            ],
            "text": "die"
          },
          {
            "bbox": [
              222.95782,
              647.2279,
              246.40182,
              654.5239
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              249.13622,
              647.2279,
              290.56502,
              654.5239
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
          63.79302,
          656.7951,
          158.45862,
          664.0911
        ],
        "id": "pdf-002-line-084",
        "source_page": 2,
        "text": "gilt, gehören insbesondere",
        "words": [
          {
            "bbox": [
              63.79302,
              656.7951,
              76.67862,
              664.0911
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              78.89942,
              656.7951,
              108.08662,
              664.0911
            ],
            "text": "gehören"
          },
          {
            "bbox": [
              110.30822,
              656.7951,
              158.45862,
              664.0911
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          63.79302,
          672.0215,
          201.89142,
          679.3175
        ],
        "id": "pdf-002-line-086",
        "source_page": 2,
        "text": "a) in der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              63.79302,
              672.0215,
              70.16022,
              679.3175
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.54902,
              672.0215,
              82.77222,
              679.3175
            ],
            "text": "in"
          },
          {
            "bbox": [
              84.99382,
              672.0215,
              96.69542,
              679.3175
            ],
            "text": "der"
          },
          {
            "bbox": [
              98.91622,
              672.0215,
              154.77382,
              679.3175
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              156.99462,
              672.0215,
              201.89142,
              679.3175
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          76.54902,
          687.2479,
          172.69462,
          694.5439
        ],
        "id": "pdf-002-line-089",
        "source_page": 2,
        "text": "aa) die Einkommensteuer,",
        "words": [
          {
            "bbox": [
              76.54902,
              687.2479,
              87.21142,
              694.5439
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              93.55782,
              687.2479,
              104.37142,
              694.5439
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.59302,
              687.2479,
              172.69462,
              694.5439
            ],
            "text": "Einkommensteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.55062,
          702.4743,
          176.67142,
          709.7703
        ],
        "id": "pdf-002-line-091",
        "source_page": 2,
        "text": "bb) die Körperschaftsteuer,",
        "words": [
          {
            "bbox": [
              76.55062,
              702.4743,
              88.10742,
              709.7703
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              93.55862,
              702.4743,
              104.37222,
              709.7703
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.59382,
              702.4743,
              176.67142,
              709.7703
            ],
            "text": "Körperschaftsteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.55302,
          717.7007,
          162.98102,
          724.9967
        ],
        "id": "pdf-002-line-093",
        "source_page": 2,
        "text": "cc) die Gewerbesteuer,",
        "words": [
          {
            "bbox": [
              76.55302,
              717.7007,
              87.21542,
              724.9967
            ],
            "text": "cc)"
          },
          {
            "bbox": [
              93.56182,
              717.7007,
              104.37542,
              724.9967
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.59702,
              717.7007,
              162.98102,
              724.9967
            ],
            "text": "Gewerbesteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.55542,
          732.9271,
          152.92902,
          740.2231
        ],
        "id": "pdf-002-line-096",
        "source_page": 2,
        "text": "dd) die Grundsteuer,",
        "words": [
          {
            "bbox": [
              76.55542,
              732.9271,
              88.11222,
              740.2231
            ],
            "text": "dd)"
          },
          {
            "bbox": [
              93.56342,
              732.9271,
              104.37702,
              740.2231
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.59862,
              732.9271,
              152.92902,
              740.2231
            ],
            "text": "Grundsteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.55622,
          748.1535,
          164.97862,
          755.4495
        ],
        "id": "pdf-002-line-098",
        "source_page": 2,
        "text": "ee) die Vermögensteuer",
        "words": [
          {
            "bbox": [
              76.55622,
              748.1535,
              87.21862,
              755.4495
            ],
            "text": "ee)"
          },
          {
            "bbox": [
              93.56502,
              748.1535,
              104.37862,
              755.4495
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.60022,
              748.1535,
              164.97862,
              755.4495
            ],
            "text": "Vermögensteuer"
          }
        ]
      },
      {
        "bbox": [
          76.55862,
          763.3799,
          290.57462,
          770.6759
        ],
        "id": "pdf-002-line-100",
        "source_page": 2,
        "text": "einschließlich der hierauf erhobenen Zuschläge (im Folgen-",
        "words": [
          {
            "bbox": [
              76.55862,
              763.3799,
              124.80742,
              770.6759
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              127.50502,
              763.3799,
              139.26742,
              770.6759
            ],
            "text": "der"
          },
          {
            "bbox": [
              141.96342,
              763.3799,
              166.24582,
              770.6759
            ],
            "text": "hierauf"
          },
          {
            "bbox": [
              168.94262,
              763.3799,
              207.41222,
              770.6759
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              210.10982,
              763.3799,
              247.24662,
              770.6759
            ],
            "text": "Zuschläge"
          },
          {
            "bbox": [
              249.94342,
              763.3799,
              260.67462,
              770.6759
            ],
            "text": "(im"
          },
          {
            "bbox": [
              263.37062,
              763.3799,
              290.57462,
              770.6759
            ],
            "text": "Folgen-"
          }
        ]
      },
      {
        "bbox": [
          76.56022,
          772.9471,
          215.38342,
          780.2431
        ],
        "id": "pdf-002-line-102",
        "source_page": 2,
        "text": "den als „deutsche Steuer“ bezeichnet).",
        "words": [
          {
            "bbox": [
              76.56022,
              772.9471,
              90.04582,
              780.2431
            ],
            "text": "den"
          },
          {
            "bbox": [
              92.26742,
              772.9471,
              102.33782,
              780.2431
            ],
            "text": "als"
          },
          {
            "bbox": [
              104.56022,
              772.9471,
              141.00902,
              780.2431
            ],
            "text": "„deutsche"
          },
          {
            "bbox": [
              143.23062,
              772.9471,
              170.10982,
              780.2431
            ],
            "text": "Steuer“"
          },
          {
            "bbox": [
              172.33062,
              772.9471,
              215.38342,
              780.2431
            ],
            "text": "bezeichnet)."
          }
        ]
      },
      {
        "bbox": [
          304.75062,
          201.06294,
          418.1831,
          208.35894
        ],
        "id": "pdf-002-line-009",
        "source_page": 2,
        "text": "b) im Fürstentum Liechtenstein",
        "words": [
          {
            "bbox": [
              304.75062,
              201.06294,
              311.56478,
              208.35894
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.50646,
              201.06294,
              326.10582,
              208.35894
            ],
            "text": "im"
          },
          {
            "bbox": [
              328.32686,
              201.06294,
              368.59814,
              208.35894
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              370.81918,
              201.06294,
              418.1831,
              208.35894
            ],
            "text": "Liechtenstein"
          }
        ]
      },
      {
        "bbox": [
          317.50638,
          215.1319,
          400.86702,
          222.4279
        ],
        "id": "pdf-002-line-010",
        "source_page": 2,
        "text": "aa) die Erwerbssteuer,",
        "words": [
          {
            "bbox": [
              317.50638,
              215.1319,
              328.16814,
              222.4279
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              334.5143,
              215.1319,
              345.32782,
              222.4279
            ],
            "text": "die"
          },
          {
            "bbox": [
              347.54942,
              215.1319,
              400.86702,
              222.4279
            ],
            "text": "Erwerbssteuer,"
          }
        ]
      },
      {
        "bbox": [
          317.50622,
          229.20078,
          396.97222,
          236.49678
        ],
        "id": "pdf-002-line-012",
        "source_page": 2,
        "text": "bb) die Ertragssteuer,",
        "words": [
          {
            "bbox": [
              317.50622,
              229.20078,
              329.06254,
              236.49678
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              334.51406,
              229.20078,
              345.32758,
              236.49678
            ],
            "text": "die"
          },
          {
            "bbox": [
              347.54918,
              229.20078,
              396.97222,
              236.49678
            ],
            "text": "Ertragssteuer,"
          }
        ]
      },
      {
        "bbox": [
          317.50606,
          243.26982,
          424.47598,
          250.56582
        ],
        "id": "pdf-002-line-014",
        "source_page": 2,
        "text": "cc) die Gesellschaftssteuern,",
        "words": [
          {
            "bbox": [
              317.50606,
              243.26982,
              328.16782,
              250.56582
            ],
            "text": "cc)"
          },
          {
            "bbox": [
              334.51398,
              243.26982,
              345.3275,
              250.56582
            ],
            "text": "die"
          },
          {
            "bbox": [
              347.5491,
              243.26982,
              424.47598,
              250.56582
            ],
            "text": "Gesellschaftssteuern,"
          }
        ]
      },
      {
        "bbox": [
          317.50582,
          257.33878,
          442.90926,
          264.63478
        ],
        "id": "pdf-002-line-016",
        "source_page": 2,
        "text": "dd) die Grundstücksgewinnsteuer,",
        "words": [
          {
            "bbox": [
              317.50582,
              257.33878,
              329.06214,
              264.63478
            ],
            "text": "dd)"
          },
          {
            "bbox": [
              334.51366,
              257.33878,
              345.32718,
              264.63478
            ],
            "text": "die"
          },
          {
            "bbox": [
              347.54878,
              257.33878,
              442.90926,
              264.63478
            ],
            "text": "Grundstücksgewinnsteuer,"
          }
        ]
      },
      {
        "bbox": [
          317.50542,
          271.40766,
          411.76246,
          278.70366
        ],
        "id": "pdf-002-line-019",
        "source_page": 2,
        "text": "ee) die Vermögenssteuer,",
        "words": [
          {
            "bbox": [
              317.50542,
              271.40766,
              328.16718,
              278.70366
            ],
            "text": "ee)"
          },
          {
            "bbox": [
              334.51334,
              271.40766,
              345.32686,
              278.70366
            ],
            "text": "die"
          },
          {
            "bbox": [
              347.54846,
              271.40766,
              411.76246,
              278.70366
            ],
            "text": "Vermögenssteuer,"
          }
        ]
      },
      {
        "bbox": [
          317.50518,
          285.4767,
          324.69438,
          292.7727
        ],
        "id": "pdf-002-line-020",
        "source_page": 2,
        "text": "ff)",
        "words": [
          {
            "bbox": [
              317.50518,
              285.4767,
              324.69438,
              292.7727
            ],
            "text": "ff)"
          }
        ]
      },
      {
        "bbox": [
          334.5131,
          285.4767,
          398.26678,
          292.7727
        ],
        "id": "pdf-002-line-021",
        "source_page": 2,
        "text": "die Couponsteuer",
        "words": [
          {
            "bbox": [
              334.5131,
              285.4767,
              345.32662,
              292.7727
            ],
            "text": "die"
          },
          {
            "bbox": [
              347.54822,
              285.4767,
              398.26678,
              292.7727
            ],
            "text": "Couponsteuer"
          }
        ]
      },
      {
        "bbox": [
          317.50494,
          299.54566,
          523.5879,
          306.84166
        ],
        "id": "pdf-002-line-024",
        "source_page": 2,
        "text": "(im Folgenden als „liechtensteinische Steuer“ bezeichnet).",
        "words": [
          {
            "bbox": [
              317.50494,
              299.54566,
              328.17462,
              306.84166
            ],
            "text": "(im"
          },
          {
            "bbox": [
              330.39566,
              299.54566,
              367.78878,
              306.84166
            ],
            "text": "Folgenden"
          },
          {
            "bbox": [
              370.01078,
              299.54566,
              380.08102,
              306.84166
            ],
            "text": "als"
          },
          {
            "bbox": [
              382.30374,
              299.54566,
              449.2147,
              306.84166
            ],
            "text": "„liechtensteinische"
          },
          {
            "bbox": [
              451.4363,
              299.54566,
              478.31502,
              306.84166
            ],
            "text": "Steuer“"
          },
          {
            "bbox": [
              480.5359,
              299.54566,
              523.5879,
              306.84166
            ],
            "text": "bezeichnet)."
          }
        ]
      },
      {
        "bbox": [
          313.25262,
          313.61454,
          531.5211,
          320.91054
        ],
        "id": "pdf-002-line-026",
        "source_page": 2,
        "text": "(4) Dieses Abkommen gilt auch für alle Steuern gleicher oder",
        "words": [
          {
            "bbox": [
              313.25262,
              313.61454,
              321.84222,
              320.91054
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.28782,
              313.61454,
              350.28382,
              320.91054
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              352.57894,
              313.61454,
              393.5367,
              320.91054
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              395.8311,
              313.61454,
              406.49358,
              320.91054
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              408.78822,
              313.61454,
              426.27326,
              320.91054
            ],
            "text": "auch"
          },
          {
            "bbox": [
              428.56766,
              313.61454,
              438.04614,
              320.91054
            ],
            "text": "für"
          },
          {
            "bbox": [
              440.33934,
              313.61454,
              452.48094,
              320.91054
            ],
            "text": "alle"
          },
          {
            "bbox": [
              454.77494,
              313.61454,
              482.50222,
              320.91054
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              484.79662,
              313.61454,
              512.93502,
              320.91054
            ],
            "text": "gleicher"
          },
          {
            "bbox": [
              515.22822,
              313.61454,
              531.5211,
              320.91054
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          304.7483,
          323.1815,
          531.51886,
          330.4775
        ],
        "id": "pdf-002-line-027",
        "source_page": 2,
        "text": "im Wesentlichen ähnlicher Art, die nach der Unterzeichnung",
        "words": [
          {
            "bbox": [
              304.7483,
              323.1815,
              313.43662,
              330.4775
            ],
            "text": "im"
          },
          {
            "bbox": [
              317.06886,
              323.1815,
              365.8527,
              330.4775
            ],
            "text": "Wesentlichen"
          },
          {
            "bbox": [
              369.4859,
              323.1815,
              402.63878,
              330.4775
            ],
            "text": "ähnlicher"
          },
          {
            "bbox": [
              406.27094,
              323.1815,
              419.16598,
              330.4775
            ],
            "text": "Art,"
          },
          {
            "bbox": [
              422.79862,
              323.1815,
              433.79006,
              330.4775
            ],
            "text": "die"
          },
          {
            "bbox": [
              437.42302,
              323.1815,
              455.17502,
              330.4775
            ],
            "text": "nach"
          },
          {
            "bbox": [
              458.80822,
              323.1815,
              470.68726,
              330.4775
            ],
            "text": "der"
          },
          {
            "bbox": [
              474.31942,
              323.1815,
              531.51886,
              330.4775
            ],
            "text": "Unterzeichnung"
          }
        ]
      },
      {
        "bbox": [
          304.74846,
          332.74846,
          531.5199,
          340.04446
        ],
        "id": "pdf-002-line-029",
        "source_page": 2,
        "text": "dieses Abkommens neben den bestehenden Steuern oder an",
        "words": [
          {
            "bbox": [
              304.74846,
              332.74846,
              328.3007,
              340.04446
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              331.20622,
              332.74846,
              376.87478,
              340.04446
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              379.7803,
              332.74846,
              402.36342,
              340.04446
            ],
            "text": "neben"
          },
          {
            "bbox": [
              405.26814,
              332.74846,
              418.93118,
              340.04446
            ],
            "text": "den"
          },
          {
            "bbox": [
              421.8359,
              332.74846,
              469.1539,
              340.04446
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              472.05862,
              332.74846,
              500.31974,
              340.04446
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              503.22446,
              332.74846,
              519.7843,
              340.04446
            ],
            "text": "oder"
          },
          {
            "bbox": [
              522.68798,
              332.74846,
              531.5199,
              340.04446
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          304.7483,
          342.31534,
          531.52118,
          349.61134
        ],
        "id": "pdf-002-line-031",
        "source_page": 2,
        "text": "deren Stelle erhoben werden. Die zuständigen Behörden der",
        "words": [
          {
            "bbox": [
              304.7483,
              342.31534,
              325.40174,
              349.61134
            ],
            "text": "deren"
          },
          {
            "bbox": [
              328.73518,
              342.31534,
              348.90174,
              349.61134
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              352.23494,
              342.31534,
              382.24998,
              349.61134
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              385.58342,
              342.31534,
              414.70054,
              349.61134
            ],
            "text": "werden."
          },
          {
            "bbox": [
              418.03342,
              342.31534,
              429.9135,
              349.61134
            ],
            "text": "Die"
          },
          {
            "bbox": [
              433.2467,
              342.31534,
              477.53734,
              349.61134
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              480.87078,
              342.31534,
              516.3087,
              349.61134
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              519.64214,
              342.31534,
              531.52118,
              349.61134
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.74822,
          351.8823,
          531.5199,
          359.1783
        ],
        "id": "pdf-002-line-033",
        "source_page": 2,
        "text": "Vertragsstaaten teilen einander die in ihren Steuergesetzen ein-",
        "words": [
          {
            "bbox": [
              304.74822,
              351.8823,
              360.44206,
              359.1783
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              362.96838,
              351.8823,
              381.97878,
              359.1783
            ],
            "text": "teilen"
          },
          {
            "bbox": [
              384.5051,
              351.8823,
              415.46582,
              359.1783
            ],
            "text": "einander"
          },
          {
            "bbox": [
              417.99094,
              351.8823,
              428.80446,
              359.1783
            ],
            "text": "die"
          },
          {
            "bbox": [
              431.33038,
              351.8823,
              437.55374,
              359.1783
            ],
            "text": "in"
          },
          {
            "bbox": [
              440.08006,
              351.8823,
              457.56318,
              359.1783
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              460.0895,
              351.8823,
              515.3635,
              359.1783
            ],
            "text": "Steuergesetzen"
          },
          {
            "bbox": [
              517.88974,
              351.8823,
              531.5199,
              359.1783
            ],
            "text": "ein-"
          }
        ]
      },
      {
        "bbox": [
          304.7479,
          361.44926,
          455.34086,
          368.74526
        ],
        "id": "pdf-002-line-035",
        "source_page": 2,
        "text": "getretenen bedeutsamen Änderungen mit.",
        "words": [
          {
            "bbox": [
              304.7479,
              361.44926,
              342.8735,
              368.74526
            ],
            "text": "getretenen"
          },
          {
            "bbox": [
              345.0955,
              361.44926,
              393.99646,
              368.74526
            ],
            "text": "bedeutsamen"
          },
          {
            "bbox": [
              396.21846,
              361.44926,
              439.77766,
              368.74526
            ],
            "text": "Änderungen"
          },
          {
            "bbox": [
              441.99966,
              361.44926,
              455.34086,
              368.74526
            ],
            "text": "mit."
          }
        ]
      },
      {
        "bbox": [
          402.48702,
          383.51758,
          433.78062,
          390.68558
        ],
        "id": "pdf-002-line-037",
        "source_page": 2,
        "text": "Artikel 3",
        "words": [
          {
            "bbox": [
              402.48702,
              383.51758,
              427.11142,
              390.68558
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              429.33262,
              383.51758,
              433.78062,
              390.68558
            ],
            "text": "3"
          }
        ]
      },
      {
        "bbox": [
          352.48598,
          397.58662,
          483.78198,
          404.75462
        ],
        "id": "pdf-002-line-040",
        "source_page": 2,
        "text": "Allgemeine Begriffsbestimmungen",
        "words": [
          {
            "bbox": [
              352.48598,
              397.58662,
              394.8043,
              404.75462
            ],
            "text": "Allgemeine"
          },
          {
            "bbox": [
              397.02678,
              397.58662,
              483.78198,
              404.75462
            ],
            "text": "Begriffsbestimmungen"
          }
        ]
      },
      {
        "bbox": [
          313.25118,
          411.65566,
          531.51814,
          418.95166
        ],
        "id": "pdf-002-line-042",
        "source_page": 2,
        "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang",
        "words": [
          {
            "bbox": [
              313.25118,
              411.65566,
              321.89838,
              418.95166
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.40158,
              411.65566,
              335.3247,
              418.95166
            ],
            "text": "Im"
          },
          {
            "bbox": [
              338.01902,
              411.65566,
              358.28374,
              418.95166
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              360.9787,
              411.65566,
              384.23014,
              418.95166
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              386.92614,
              411.65566,
              434.36662,
              418.95166
            ],
            "text": "Abkommens,"
          },
          {
            "bbox": [
              437.06134,
              411.65566,
              456.40046,
              418.95166
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              459.09574,
              411.65566,
              470.85446,
              418.95166
            ],
            "text": "der"
          },
          {
            "bbox": [
              473.54854,
              411.65566,
              531.51814,
              418.95166
            ],
            "text": "Zusammenhang"
          }
        ]
      },
      {
        "bbox": [
          304.7467,
          421.22254,
          392.19902,
          428.51854
        ],
        "id": "pdf-002-line-043",
        "source_page": 2,
        "text": "nichts anderes erfordert,",
        "words": [
          {
            "bbox": [
              304.7467,
              421.22254,
              326.23102,
              428.51854
            ],
            "text": "nichts"
          },
          {
            "bbox": [
              328.45374,
              421.22254,
              357.04542,
              428.51854
            ],
            "text": "anderes"
          },
          {
            "bbox": [
              359.26814,
              421.22254,
              392.19902,
              428.51854
            ],
            "text": "erfordert,"
          }
        ]
      },
      {
        "bbox": [
          304.74654,
          435.29142,
          531.51982,
          442.58742
        ],
        "id": "pdf-002-line-045",
        "source_page": 2,
        "text": "a) bedeuten die Ausdrücke „ein Vertragsstaat“ und „der andere",
        "words": [
          {
            "bbox": [
              304.74654,
              435.29142,
              311.11342,
              442.58742
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.50238,
              435.29142,
              351.13438,
              442.58742
            ],
            "text": "bedeuten"
          },
          {
            "bbox": [
              353.1263,
              435.29142,
              363.92438,
              442.58742
            ],
            "text": "die"
          },
          {
            "bbox": [
              365.91598,
              435.29142,
              404.0447,
              442.58742
            ],
            "text": "Ausdrücke"
          },
          {
            "bbox": [
              406.0363,
              435.29142,
              419.93766,
              442.58742
            ],
            "text": "„ein"
          },
          {
            "bbox": [
              421.92958,
              435.29142,
              472.28606,
              442.58742
            ],
            "text": "Vertragsstaat“"
          },
          {
            "bbox": [
              474.27694,
              435.29142,
              487.89998,
              442.58742
            ],
            "text": "und"
          },
          {
            "bbox": [
              489.89078,
              435.29142,
              504.97486,
              442.58742
            ],
            "text": "„der"
          },
          {
            "bbox": [
              506.96566,
              435.29142,
              531.51982,
              442.58742
            ],
            "text": "andere"
          }
        ]
      },
      {
        "bbox": [
          317.50254,
          444.85838,
          531.5187,
          452.15438
        ],
        "id": "pdf-002-line-046",
        "source_page": 2,
        "text": "Vertragsstaat“ je nach dem Zusammenhang die Bundesre-",
        "words": [
          {
            "bbox": [
              317.50254,
              444.85838,
              368.6219,
              452.15438
            ],
            "text": "Vertragsstaat“"
          },
          {
            "bbox": [
              371.3383,
              444.85838,
              377.4607,
              452.15438
            ],
            "text": "je"
          },
          {
            "bbox": [
              380.17782,
              444.85838,
              397.81582,
              452.15438
            ],
            "text": "nach"
          },
          {
            "bbox": [
              400.53318,
              444.85838,
              416.49622,
              452.15438
            ],
            "text": "dem"
          },
          {
            "bbox": [
              419.21262,
              444.85838,
              477.4255,
              452.15438
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              480.1435,
              444.85838,
              491.05902,
              452.15438
            ],
            "text": "die"
          },
          {
            "bbox": [
              493.77614,
              444.85838,
              531.5187,
              452.15438
            ],
            "text": "Bundesre-"
          }
        ]
      },
      {
        "bbox": [
          317.50254,
          454.42534,
          514.32798,
          461.72134
        ],
        "id": "pdf-002-line-048",
        "source_page": 2,
        "text": "publik Deutschland oder das Fürstentum Liechtenstein;",
        "words": [
          {
            "bbox": [
              317.50254,
              454.42534,
              339.13686,
              461.72134
            ],
            "text": "publik"
          },
          {
            "bbox": [
              341.35798,
              454.42534,
              386.25422,
              461.72134
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              388.4751,
              454.42534,
              404.7679,
              461.72134
            ],
            "text": "oder"
          },
          {
            "bbox": [
              406.9887,
              454.42534,
              420.02574,
              461.72134
            ],
            "text": "das"
          },
          {
            "bbox": [
              422.24846,
              454.42534,
              462.51974,
              461.72134
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              464.74078,
              454.42534,
              514.32798,
              461.72134
            ],
            "text": "Liechtenstein;"
          }
        ]
      },
      {
        "bbox": [
          304.7463,
          468.49422,
          531.51798,
          475.79022
        ],
        "id": "pdf-002-line-050",
        "source_page": 2,
        "text": "b) bedeutet der Ausdruck „Bundesrepublik Deutschland“, im",
        "words": [
          {
            "bbox": [
              304.7463,
              468.49422,
              311.56046,
              475.79022
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.50214,
              468.49422,
              349.8831,
              475.79022
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              352.91118,
              468.49422,
              364.79022,
              475.79022
            ],
            "text": "der"
          },
          {
            "bbox": [
              367.81694,
              468.49422,
              402.36886,
              475.79022
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              405.39574,
              468.49422,
              465.90422,
              475.79022
            ],
            "text": "„Bundesrepublik"
          },
          {
            "bbox": [
              468.9311,
              468.49422,
              519.80246,
              475.79022
            ],
            "text": "Deutschland“,"
          },
          {
            "bbox": [
              522.82966,
              468.49422,
              531.51798,
              475.79022
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          317.50214,
          478.06126,
          531.5191,
          485.35726
        ],
        "id": "pdf-002-line-052",
        "source_page": 2,
        "text": "geographischen Sinne verwendet, das Hoheitsgebiet der",
        "words": [
          {
            "bbox": [
              317.50214,
              478.06126,
              375.94262,
              485.35726
            ],
            "text": "geographischen"
          },
          {
            "bbox": [
              379.72182,
              478.06126,
              400.22694,
              485.35726
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              404.0059,
              478.06126,
              444.39582,
              485.35726
            ],
            "text": "verwendet,"
          },
          {
            "bbox": [
              448.17446,
              478.06126,
              461.3895,
              485.35726
            ],
            "text": "das"
          },
          {
            "bbox": [
              465.1695,
              478.06126,
              515.86054,
              485.35726
            ],
            "text": "Hoheitsgebiet"
          },
          {
            "bbox": [
              519.64006,
              478.06126,
              531.5191,
              485.35726
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.50238,
          487.62814,
          531.51958,
          494.92414
        ],
        "id": "pdf-002-line-054",
        "source_page": 2,
        "text": "Bundesrepublik Deutschland sowie das an das Küstenmeer",
        "words": [
          {
            "bbox": [
              317.50238,
              487.62814,
              373.35926,
              494.92414
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              375.82446,
              487.62814,
              420.7207,
              494.92414
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              423.18566,
              487.62814,
              443.91126,
              494.92414
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              446.37694,
              487.62814,
              459.41398,
              494.92414
            ],
            "text": "das"
          },
          {
            "bbox": [
              461.88078,
              487.62814,
              470.62366,
              494.92414
            ],
            "text": "an"
          },
          {
            "bbox": [
              473.08974,
              487.62814,
              486.12678,
              494.92414
            ],
            "text": "das"
          },
          {
            "bbox": [
              488.59358,
              487.62814,
              531.51958,
              494.92414
            ],
            "text": "Küstenmeer"
          }
        ]
      },
      {
        "bbox": [
          317.50198,
          497.19518,
          531.5167,
          504.49118
        ],
        "id": "pdf-002-line-055",
        "source_page": 2,
        "text": "angrenzende Gebiet des Meeresbodens, seines Untergrunds",
        "words": [
          {
            "bbox": [
              317.50198,
              497.19518,
              363.29398,
              504.49118
            ],
            "text": "angrenzende"
          },
          {
            "bbox": [
              365.26558,
              497.19518,
              388.82462,
              504.49118
            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
              390.79678,
              497.19518,
              403.77838,
              504.49118
            ],
            "text": "des"
          },
          {
            "bbox": [
              405.75094,
              497.19518,
              460.82918,
              504.49118
            ],
            "text": "Meeresbodens,"
          },
          {
            "bbox": [
              462.80046,
              497.19518,
              485.47414,
              504.49118
            ],
            "text": "seines"
          },
          {
            "bbox": [
              487.4467,
              497.19518,
              531.5167,
              504.49118
            ],
            "text": "Untergrunds"
          }
        ]
      },
      {
        "bbox": [
          317.50198,
          506.76198,
          531.5187,
          514.05798
        ],
        "id": "pdf-002-line-056",
        "source_page": 2,
        "text": "und der darüber liegenden Wassersäule, in dem die Bundes-",
        "words": [
          {
            "bbox": [
              317.50198,
              506.76198,
              331.10726,
              514.05798
            ],
            "text": "und"
          },
          {
            "bbox": [
              333.08926,
              506.76198,
              344.75718,
              514.05798
            ],
            "text": "der"
          },
          {
            "bbox": [
              346.7391,
              506.76198,
              374.4871,
              514.05798
            ],
            "text": "darüber"
          },
          {
            "bbox": [
              376.46902,
              506.76198,
              411.00102,
              514.05798
            ],
            "text": "liegenden"
          },
          {
            "bbox": [
              412.98406,
              506.76198,
              460.3515,
              514.05798
            ],
            "text": "Wassersäule,"
          },
          {
            "bbox": [
              462.3339,
              506.76198,
              468.5407,
              514.05798
            ],
            "text": "in"
          },
          {
            "bbox": [
              470.52374,
              506.76198,
              486.35166,
              514.05798
            ],
            "text": "dem"
          },
          {
            "bbox": [
              488.33366,
              506.76198,
              499.11406,
              514.05798
            ],
            "text": "die"
          },
          {
            "bbox": [
              501.09678,
              506.76198,
              531.5187,
              514.05798
            ],
            "text": "Bundes-"
          }
        ]
      },
      {
        "bbox": [
          317.50278,
          516.32902,
          531.51862,
          523.62502
        ],
        "id": "pdf-002-line-058",
        "source_page": 2,
        "text": "republik Deutschland in Übereinstimmung mit dem Völker-",
        "words": [
          {
            "bbox": [
              317.50278,
              516.32902,
              346.40142,
              523.62502
            ],
            "text": "republik"
          },
          {
            "bbox": [
              349.1315,
              516.32902,
              394.67326,
              523.62502
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              397.40318,
              516.32902,
              403.6911,
              523.62502
            ],
            "text": "in"
          },
          {
            "bbox": [
              406.42214,
              516.32902,
              470.59926,
              523.62502
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              473.33078,
              516.32902,
              484.5775,
              523.62502
            ],
            "text": "mit"
          },
          {
            "bbox": [
              487.30878,
              516.32902,
              503.29894,
              523.62502
            ],
            "text": "dem"
          },
          {
            "bbox": [
              506.02894,
              516.32902,
              531.51862,
              523.62502
            ],
            "text": "Völker-"
          }
        ]
      },
      {
        "bbox": [
          317.50326,
          525.8959,
          531.52069,
          533.1919
        ],
        "id": "pdf-002-line-060",
        "source_page": 2,
        "text": "recht und ihren innerstaatlichen Rechtsvorschriften souve -",
        "words": [
          {
            "bbox": [
              317.50326,
              525.8959,
              335.86646,
              533.1919
            ],
            "text": "recht"
          },
          {
            "bbox": [
              338.60534,
              525.8959,
              352.38822,
              533.1919
            ],
            "text": "und"
          },
          {
            "bbox": [
              355.12574,
              525.8959,
              372.89742,
              533.1919
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              375.63606,
              525.8959,
              433.00974,
              533.1919
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              435.74838,
              525.8959,
              503.97494,
              533.1919
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              506.71358,
              525.8959,
              528.3371,
              533.1919
            ],
            "text": "souve"
          },
          {
            "bbox": [
              528.40869,
              525.8959,
              531.52069,
              533.1919
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          317.50381,
          535.46294,
          531.52037,
          542.75894
        ],
        "id": "pdf-002-line-061",
        "source_page": 2,
        "text": "räne Rechte und Hoheitsbefugnisse zum Zwecke der",
        "words": [
          {
            "bbox": [
              317.50381,
              535.46294,
              333.27757,
              542.75894
            ],
            "text": "räne"
          },
          {
            "bbox": [
              339.20085,
              535.46294,
              364.87917,
              542.75894
            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              370.80245,
              535.46294,
              384.61877,
              542.75894
            ],
            "text": "und"
          },
          {
            "bbox": [
              390.54125,
              535.46294,
              458.33069,
              542.75894
            ],
            "text": "Hoheitsbefugnisse"
          },
          {
            "bbox": [
              464.25397,
              535.46294,
              479.54293,
              542.75894
            ],
            "text": "zum"
          },
          {
            "bbox": [
              485.46549,
              535.46294,
              513.71805,
              542.75894
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              519.64133,
              535.46294,
              531.52037,
              542.75894
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.50365,
          545.02974,
          531.52253,
          552.32574
        ],
        "id": "pdf-002-line-063",
        "source_page": 2,
        "text": "Erforschung, Ausbeutung, Erhaltung und Bewirtschaftung der",
        "words": [
          {
            "bbox": [
              317.50365,
              545.02974,
              362.16509,
              552.32574
            ],
            "text": "Erforschung,"
          },
          {
            "bbox": [
              364.07541,
              545.02974,
              408.53277,
              552.32574
            ],
            "text": "Ausbeutung,"
          },
          {
            "bbox": [
              410.44309,
              545.02974,
              443.80549,
              552.32574
            ],
            "text": "Erhaltung"
          },
          {
            "bbox": [
              445.71685,
              545.02974,
              459.17781,
              552.32574
            ],
            "text": "und"
          },
          {
            "bbox": [
              461.08765,
              545.02974,
              518.08765,
              552.32574
            ],
            "text": "Bewirtschaftung"
          },
          {
            "bbox": [
              519.99901,
              545.02974,
              531.52253,
              552.32574
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.50365,
          554.59678,
          531.52181,
          561.89278
        ],
        "id": "pdf-002-line-065",
        "source_page": 2,
        "text": "lebenden und nichtlebenden natürlichen Ressourcen oder zur",
        "words": [
          {
            "bbox": [
              317.50365,
              554.59678,
              349.96717,
              561.89278
            ],
            "text": "lebenden"
          },
          {
            "bbox": [
              351.88445,
              554.59678,
              365.35821,
              561.89278
            ],
            "text": "und"
          },
          {
            "bbox": [
              367.27453,
              554.59678,
              416.81069,
              561.89278
            ],
            "text": "nichtlebenden"
          },
          {
            "bbox": [
              418.72797,
              554.59678,
              457.31157,
              561.89278
            ],
            "text": "natürlichen"
          },
          {
            "bbox": [
              459.22885,
              554.59678,
              500.85581,
              561.89278
            ],
            "text": "Ressourcen"
          },
          {
            "bbox": [
              502.77309,
              554.59678,
              518.81917,
              561.89278
            ],
            "text": "oder"
          },
          {
            "bbox": [
              520.73533,
              554.59678,
              531.52181,
              561.89278
            ],
            "text": "zur"
          }
        ]
      },
      {
        "bbox": [
          317.50333,
          564.16366,
          531.52157,
          571.45966
        ],
        "id": "pdf-002-line-067",
        "source_page": 2,
        "text": "Energieerzeugung unter Nutzung erneuerbarer Energien aus-",
        "words": [
          {
            "bbox": [
              317.50333,
              564.16366,
              381.39293,
              571.45966
            ],
            "text": "Energieerzeugung"
          },
          {
            "bbox": [
              383.36701,
              564.16366,
              401.53773,
              571.45966
            ],
            "text": "unter"
          },
          {
            "bbox": [
              403.51013,
              564.16366,
              433.42189,
              571.45966
            ],
            "text": "Nutzung"
          },
          {
            "bbox": [
              435.39597,
              564.16366,
              480.72581,
              571.45966
            ],
            "text": "erneuerbarer"
          },
          {
            "bbox": [
              482.69821,
              564.16366,
              513.77197,
              571.45966
            ],
            "text": "Energien"
          },
          {
            "bbox": [
              515.74549,
              564.16366,
              531.52157,
              571.45966
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
          317.50341,
          573.7307,
          331.43637,
          581.0267
        ],
        "id": "pdf-002-line-069",
        "source_page": 2,
        "text": "übt;",
        "words": [
          {
            "bbox": [
              317.50341,
              573.7307,
              331.43637,
              581.0267
            ],
            "text": "übt;"
          }
        ]
      },
      {
        "bbox": [
          304.74749,
          587.79958,
          531.51925,
          595.09558
        ],
        "id": "pdf-002-line-071",
        "source_page": 2,
        "text": "c) bedeutet der Ausdruck „Fürstentum Liechtenstein“, im geo-",
        "words": [
          {
            "bbox": [
              304.74749,
              587.79958,
              311.11437,
              595.09558
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.50333,
              587.79958,
              349.26149,
              595.09558
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              351.84373,
              587.79958,
              363.54477,
              595.09558
            ],
            "text": "der"
          },
          {
            "bbox": [
              366.12557,
              587.79958,
              400.05485,
              595.09558
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              402.63597,
              587.79958,
              446.31341,
              595.09558
            ],
            "text": "„Fürstentum"
          },
          {
            "bbox": [
              448.89445,
              587.79958,
              501.16717,
              595.09558
            ],
            "text": "Liechtenstein“,"
          },
          {
            "bbox": [
              503.74861,
              587.79958,
              512.34797,
              595.09558
            ],
            "text": "im"
          },
          {
            "bbox": [
              514.92901,
              587.79958,
              531.51925,
              595.09558
            ],
            "text": "geo-"
          }
        ]
      },
      {
        "bbox": [
          317.50309,
          597.36646,
          531.51901,
          604.66246
        ],
        "id": "pdf-002-line-073",
        "source_page": 2,
        "text": "graphischen Sinne verwendet, das Hoheitsgebiet des Fürs-",
        "words": [
          {
            "bbox": [
              317.50309,
              597.36646,
              361.37917,
              604.66246
            ],
            "text": "graphischen"
          },
          {
            "bbox": [
              364.05269,
              597.36646,
              384.23053,
              604.66246
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              386.90373,
              597.36646,
              426.55661,
              604.66246
            ],
            "text": "verwendet,"
          },
          {
            "bbox": [
              429.22949,
              597.36646,
              442.28069,
              604.66246
            ],
            "text": "das"
          },
          {
            "bbox": [
              444.95501,
              597.36646,
              494.66349,
              604.66246
            ],
            "text": "Hoheitsgebiet"
          },
          {
            "bbox": [
              497.33733,
              597.36646,
              510.38853,
              604.66246
            ],
            "text": "des"
          },
          {
            "bbox": [
              513.06285,
              597.36646,
              531.51901,
              604.66246
            ],
            "text": "Fürs-"
          }
        ]
      },
      {
        "bbox": [
          317.50309,
          606.93342,
          398.26621,
          614.22942
        ],
        "id": "pdf-002-line-075",
        "source_page": 2,
        "text": "tentums Liechtenstein;",
        "words": [
          {
            "bbox": [
              317.50309,
              606.93342,
              346.45629,
              614.22942
            ],
            "text": "tentums"
          },
          {
            "bbox": [
              348.67901,
              606.93342,
              398.26621,
              614.22942
            ],
            "text": "Liechtenstein;"
          }
        ]
      },
      {
        "bbox": [
          304.74717,
          621.0023,
          531.51853,
          628.2983
        ],
        "id": "pdf-002-line-077",
        "source_page": 2,
        "text": "d) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-",
        "words": [
          {
            "bbox": [
              304.74717,
              621.0023,
              311.56133,
              628.2983
            ],
            "text": "d)"
          },
          {
            "bbox": [
              317.50301,
              621.0023,
              345.95469,
              628.2983
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              347.98669,
              621.0023,
              359.68773,
              628.2983
            ],
            "text": "der"
          },
          {
            "bbox": [
              361.71829,
              621.0023,
              395.64757,
              628.2983
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              397.67845,
              621.0023,
              429.33429,
              628.2983
            ],
            "text": "„Person“"
          },
          {
            "bbox": [
              431.36493,
              621.0023,
              466.32485,
              628.2983
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              468.35621,
              621.0023,
              504.16405,
              628.2983
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              506.19525,
              621.0023,
              531.51853,
              628.2983
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          317.50237,
          630.56918,
          531.52005,
          637.86518
        ],
        "id": "pdf-002-line-079",
        "source_page": 2,
        "text": "schaften, ruhende Nachlässe liechtensteinischen Rechts und",
        "words": [
          {
            "bbox": [
              317.50237,
              630.56918,
              350.00029,
              637.86518
            ],
            "text": "schaften,"
          },
          {
            "bbox": [
              351.96261,
              630.56918,
              381.07885,
              637.86518
            ],
            "text": "ruhende"
          },
          {
            "bbox": [
              383.04133,
              630.56918,
              419.92557,
              637.86518
            ],
            "text": "Nachlässe"
          },
          {
            "bbox": [
              421.88805,
              630.56918,
              489.17733,
              637.86518
            ],
            "text": "liechtensteinischen"
          },
          {
            "bbox": [
              491.14021,
              630.56918,
              515.99133,
              637.86518
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              517.95493,
              630.56918,
              531.52005,
              637.86518
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          317.50205,
          640.13622,
          448.86037,
          647.43222
        ],
        "id": "pdf-002-line-081",
        "source_page": 2,
        "text": "alle anderen Personenvereinigungen;",
        "words": [
          {
            "bbox": [
              317.50205,
              640.13622,
              329.64365,
              647.43222
            ],
            "text": "alle"
          },
          {
            "bbox": [
              331.86525,
              640.13622,
              360.90493,
              647.43222
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              363.12693,
              640.13622,
              448.86037,
              647.43222
            ],
            "text": "Personenvereinigungen;"
          }
        ]
      },
      {
        "bbox": [
          304.74573,
          654.20526,
          531.51549,
          661.50126
        ],
        "id": "pdf-002-line-083",
        "source_page": 2,
        "text": "e) bedeutet der Ausdruck „Gesellschaft“ juristische Personen,",
        "words": [
          {
            "bbox": [
              304.74573,
              654.20526,
              311.11261,
              661.50126
            ],
            "text": "e)"
          },
          {
            "bbox": [
              317.50157,
              654.20526,
              349.33325,
              661.50126
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              352.01045,
              654.20526,
              363.73253,
              661.50126
            ],
            "text": "der"
          },
          {
            "bbox": [
              366.40837,
              654.20526,
              400.41117,
              661.50126
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              403.08725,
              654.20526,
              454.17253,
              661.50126
            ],
            "text": "„Gesellschaft“"
          },
          {
            "bbox": [
              456.84853,
              654.20526,
              492.94677,
              661.50126
            ],
            "text": "juristische"
          },
          {
            "bbox": [
              495.62333,
              654.20526,
              531.51549,
              661.50126
            ],
            "text": "Personen,"
          }
        ]
      },
      {
        "bbox": [
          317.50133,
          663.77214,
          531.51757,
          671.06814
        ],
        "id": "pdf-002-line-085",
        "source_page": 2,
        "text": "sowie Rechtsträger und besondere Vermögenswidmungen",
        "words": [
          {
            "bbox": [
              317.50133,
              663.77214,
              338.51461,
              671.06814
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              341.25261,
              663.77214,
              387.91277,
              671.06814
            ],
            "text": "Rechtsträger"
          },
          {
            "bbox": [
              390.64997,
              663.77214,
              404.43237,
              671.06814
            ],
            "text": "und"
          },
          {
            "bbox": [
              407.16965,
              663.77214,
              445.67173,
              671.06814
            ],
            "text": "besondere"
          },
          {
            "bbox": [
              448.40973,
              663.77214,
              531.51757,
              671.06814
            ],
            "text": "Vermögenswidmungen"
          }
        ]
      },
      {
        "bbox": [
          317.50125,
          673.33902,
          531.51709,
          680.63502
        ],
        "id": "pdf-002-line-087",
        "source_page": 2,
        "text": "oder Vermögensmassen, die für die Besteuerung wie juristi-",
        "words": [
          {
            "bbox": [
              317.50125,
              673.33902,
              333.79405,
              680.63502
            ],
            "text": "oder"
          },
          {
            "bbox": [
              336.17885,
              673.33902,
              406.51597,
              680.63502
            ],
            "text": "Vermögensmassen,"
          },
          {
            "bbox": [
              408.90141,
              673.33902,
              419.71493,
              680.63502
            ],
            "text": "die"
          },
          {
            "bbox": [
              422.10053,
              673.33902,
              431.57901,
              680.63502
            ],
            "text": "für"
          },
          {
            "bbox": [
              433.96381,
              673.33902,
              444.77733,
              680.63502
            ],
            "text": "die"
          },
          {
            "bbox": [
              447.16293,
              673.33902,
              492.54389,
              680.63502
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              494.93037,
              673.33902,
              507.06421,
              680.63502
            ],
            "text": "wie"
          },
          {
            "bbox": [
              509.44981,
              673.33902,
              531.51709,
              680.63502
            ],
            "text": "juristi-"
          }
        ]
      },
      {
        "bbox": [
          317.50077,
          682.9059,
          438.93149,
          690.2019
        ],
        "id": "pdf-002-line-088",
        "source_page": 2,
        "text": "sche Personen behandelt werden;",
        "words": [
          {
            "bbox": [
              317.50077,
              682.9059,
              334.53893,
              690.2019
            ],
            "text": "sche"
          },
          {
            "bbox": [
              336.76053,
              682.9059,
              370.34509,
              690.2019
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              372.56709,
              682.9059,
              408.12597,
              690.2019
            ],
            "text": "behandelt"
          },
          {
            "bbox": [
              410.34821,
              682.9059,
              438.93149,
              690.2019
            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
          304.74461,
          696.97486,
          531.51573,
          704.27086
        ],
        "id": "pdf-002-line-090",
        "source_page": 2,
        "text": "f) bezieht sich der Ausdruck „Unternehmen“ auf die Ausübung",
        "words": [
          {
            "bbox": [
              304.74461,
              696.97486,
              309.56661,
              704.27086
            ],
            "text": "f)"
          },
          {
            "bbox": [
              317.50045,
              696.97486,
              343.36605,
              704.27086
            ],
            "text": "bezieht"
          },
          {
            "bbox": [
              345.49389,
              696.97486,
              360.01213,
              704.27086
            ],
            "text": "sich"
          },
          {
            "bbox": [
              362.13973,
              696.97486,
              373.84077,
              704.27086
            ],
            "text": "der"
          },
          {
            "bbox": [
              375.96717,
              696.97486,
              409.89645,
              704.27086
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              412.02317,
              696.97486,
              466.90381,
              704.27086
            ],
            "text": "„Unternehmen“"
          },
          {
            "bbox": [
              469.03029,
              696.97486,
              480.14045,
              704.27086
            ],
            "text": "auf"
          },
          {
            "bbox": [
              482.26797,
              696.97486,
              493.08149,
              704.27086
            ],
            "text": "die"
          },
          {
            "bbox": [
              495.20869,
              696.97486,
              531.51573,
              704.27086
            ],
            "text": "Ausübung"
          }
        ]
      },
      {
        "bbox": [
          317.50013,
          706.54174,
          404.11829,
          713.83774
        ],
        "id": "pdf-002-line-092",
        "source_page": 2,
        "text": "einer Geschäftstätigkeit;",
        "words": [
          {
            "bbox": [
              317.50013,
              706.54174,
              334.97653,
              713.83774
            ],
            "text": "einer"
          },
          {
            "bbox": [
              337.19733,
              706.54174,
              404.11829,
              713.83774
            ],
            "text": "Geschäftstätigkeit;"
          }
        ]
      },
      {
        "bbox": [
          304.74413,
          720.61078,
          531.51597,
          727.90678
        ],
        "id": "pdf-002-line-094",
        "source_page": 2,
        "text": "g) schließt der Ausdruck „Geschäftstätigkeit“ auch die Aus-",
        "words": [
          {
            "bbox": [
              304.74413,
              720.61078,
              311.40789,
              727.90678
            ],
            "text": "g)"
          },
          {
            "bbox": [
              317.49997,
              720.61078,
              345.67773,
              727.90678
            ],
            "text": "schließt"
          },
          {
            "bbox": [
              349.08725,
              720.61078,
              360.96629,
              727.90678
            ],
            "text": "der"
          },
          {
            "bbox": [
              364.37445,
              720.61078,
              398.92637,
              727.90678
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              402.33469,
              720.61078,
              475.53637,
              727.90678
            ],
            "text": "„Geschäftstätigkeit“"
          },
          {
            "bbox": [
              478.94461,
              720.61078,
              496.69661,
              727.90678
            ],
            "text": "auch"
          },
          {
            "bbox": [
              500.10581,
              720.61078,
              511.09725,
              727.90678
            ],
            "text": "die"
          },
          {
            "bbox": [
              514.50613,
              720.61078,
              531.51597,
              727.90678
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
          317.50005,
          730.17766,
          531.51589,
          737.47366
        ],
        "id": "pdf-002-line-095",
        "source_page": 2,
        "text": "übung einer freiberuflichen oder sonstigen selbständigen Tä-",
        "words": [
          {
            "bbox": [
              317.50005,
              730.17766,
              340.11909,
              737.47366
            ],
            "text": "übung"
          },
          {
            "bbox": [
              342.10501,
              730.17766,
              359.52461,
              737.47366
            ],
            "text": "einer"
          },
          {
            "bbox": [
              361.50893,
              730.17766,
              411.81413,
              737.47366
            ],
            "text": "freiberuflichen"
          },
          {
            "bbox": [
              413.79957,
              730.17766,
              430.04973,
              737.47366
            ],
            "text": "oder"
          },
          {
            "bbox": [
              432.03405,
              730.17766,
              466.58861,
              737.47366
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
              468.57405,
              730.17766,
              518.32941,
              737.47366
            ],
            "text": "selbständigen"
          },
          {
            "bbox": [
              520.31477,
              730.17766,
              531.51589,
              737.47366
            ],
            "text": "Tä-"
          }
        ]
      },
      {
        "bbox": [
          317.50053,
          739.7447,
          354.05837,
          747.0407
        ],
        "id": "pdf-002-line-097",
        "source_page": 2,
        "text": "tigkeit ein;",
        "words": [
          {
            "bbox": [
              317.50053,
              739.7447,
              339.09461,
              747.0407
            ],
            "text": "tigkeit"
          },
          {
            "bbox": [
              341.31685,
              739.7447,
              354.05837,
              747.0407
            ],
            "text": "ein;"
          }
        ]
      },
      {
        "bbox": [
          304.74461,
          753.81358,
          531.51781,
          761.10958
        ],
        "id": "pdf-002-line-099",
        "source_page": 2,
        "text": "h) bedeuten die Ausdrücke „Unternehmen eines Vertragsstaa-",
        "words": [
          {
            "bbox": [
              304.74461,
              753.81358,
              311.26389,
              761.10958
            ],
            "text": "h)"
          },
          {
            "bbox": [
              317.50045,
              753.81358,
              351.19629,
              761.10958
            ],
            "text": "bedeuten"
          },
          {
            "bbox": [
              353.86413,
              753.81358,
              364.68037,
              761.10958
            ],
            "text": "die"
          },
          {
            "bbox": [
              367.34789,
              753.81358,
              405.54933,
              761.10958
            ],
            "text": "Ausdrücke"
          },
          {
            "bbox": [
              408.21685,
              753.81358,
              459.70525,
              761.10958
            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
              462.37309,
              753.81358,
              481.19109,
              761.10958
            ],
            "text": "eines"
          },
          {
            "bbox": [
              483.85973,
              753.81358,
              531.51781,
              761.10958
            ],
            "text": "Vertragsstaa-"
          }
        ]
      },
      {
        "bbox": [
          317.50125,
          763.38046,
          531.51693,
          770.67646
        ],
        "id": "pdf-002-line-101",
        "source_page": 2,
        "text": "tes“ und „Unternehmen des anderen Vertragsstaates“, je",
        "words": [
          {
            "bbox": [
              317.50125,
              763.38046,
              331.89293,
              770.67646
            ],
            "text": "tes“"
          },
          {
            "bbox": [
              335.69693,
              763.38046,
              349.51325,
              770.67646
            ],
            "text": "und"
          },
          {
            "bbox": [
              353.31717,
              763.38046,
              405.76893,
              770.67646
            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
              409.57389,
              763.38046,
              422.78893,
              770.67646
            ],
            "text": "des"
          },
          {
            "bbox": [
              426.59469,
              763.38046,
              456.16821,
              770.67646
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              459.97317,
              763.38046,
              521.55221,
              770.67646
            ],
            "text": "Vertragsstaates“,"
          },
          {
            "bbox": [
              525.35661,
              763.38046,
              531.51693,
              770.67646
            ],
            "text": "je"
          }
        ]
      },
      {
        "bbox": [
          317.50101,
          772.94742,
          531.51597,
          780.24342
        ],
        "id": "pdf-002-line-103",
        "source_page": 2,
        "text": "nachdem, ein Unternehmen, das von einer in einem Vertrags-",
        "words": [
          {
            "bbox": [
              317.50101,
              772.94742,
              352.69877,
              780.24342
            ],
            "text": "nachdem,"
          },
          {
            "bbox": [
              354.64493,
              772.94742,
              365.05749,
              780.24342
            ],
            "text": "ein"
          },
          {
            "bbox": [
              367.00429,
              772.94742,
              417.00221,
              780.24342
            ],
            "text": "Unternehmen,"
          },
          {
            "bbox": [
              418.94837,
              772.94742,
              431.87973,
              780.24342
            ],
            "text": "das"
          },
          {
            "bbox": [
              433.82725,
              772.94742,
              446.76125,
              780.24342
            ],
            "text": "von"
          },
          {
            "bbox": [
              448.70805,
              772.94742,
              465.97309,
              780.24342
            ],
            "text": "einer"
          },
          {
            "bbox": [
              467.91869,
              772.94742,
              474.08917,
              780.24342
            ],
            "text": "in"
          },
          {
            "bbox": [
              476.03597,
              772.94742,
              497.46101,
              780.24342
            ],
            "text": "einem"
          },
          {
            "bbox": [
              499.40685,
              772.94742,
              531.51597,
              780.24342
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          76.5354,
          75.1172,
          290.551,
          82.4132
        ],
        "id": "pdf-003-line-003",
        "source_page": 3,
        "text": "staat ansässigen Person betrieben wird, oder ein Unterneh-",
        "words": [
          {
            "bbox": [
              76.5354,
              75.1172,
              94.16468,
              82.4132
            ],
            "text": "staat"
          },
          {
            "bbox": [
              96.67756,
              75.1172,
              136.8246,
              82.4132
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              139.33724,
              75.1172,
              164.17964,
              82.4132
            ],
            "text": "Person"
          },
          {
            "bbox": [
              166.69228,
              75.1172,
              200.46644,
              82.4132
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              202.97908,
              75.1172,
              220.30084,
              82.4132
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              222.81292,
              75.1172,
              239.1058,
              82.4132
            ],
            "text": "oder"
          },
          {
            "bbox": [
              241.61724,
              75.1172,
              252.13556,
              82.4132
            ],
            "text": "ein"
          },
          {
            "bbox": [
              254.6482,
              75.1172,
              290.551,
              82.4132
            ],
            "text": "Unterneh-"
          }
        ]
      },
      {
        "bbox": [
          76.53484,
          84.68424,
          290.55212,
          91.98024
        ],
        "id": "pdf-003-line-005",
        "source_page": 3,
        "text": "men, das von einer im anderen Vertragsstaat ansässigen Per-",
        "words": [
          {
            "bbox": [
              76.53484,
              84.68424,
              94.139,
              91.98024
            ],
            "text": "men,"
          },
          {
            "bbox": [
              96.0766,
              84.68424,
              108.99092,
              91.98024
            ],
            "text": "das"
          },
          {
            "bbox": [
              110.92988,
              84.68424,
              123.84684,
              91.98024
            ],
            "text": "von"
          },
          {
            "bbox": [
              125.78508,
              84.68424,
              143.01596,
              91.98024
            ],
            "text": "einer"
          },
          {
            "bbox": [
              144.95308,
              84.68424,
              153.49108,
              91.98024
            ],
            "text": "im"
          },
          {
            "bbox": [
              155.42828,
              84.68424,
              184.09972,
              91.98024
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              186.03796,
              84.68424,
              232.3502,
              91.98024
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              234.28868,
              84.68424,
              273.88324,
              91.98024
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              275.82148,
              84.68424,
              290.55212,
              91.98024
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          76.53524,
          94.25112,
          145.11484,
          101.54712
        ],
        "id": "pdf-003-line-007",
        "source_page": 3,
        "text": "son betrieben wird;",
        "words": [
          {
            "bbox": [
              76.53524,
              94.25112,
              89.575,
              101.54712
            ],
            "text": "son"
          },
          {
            "bbox": [
              91.797,
              94.25112,
              125.57108,
              101.54712
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              127.79308,
              94.25112,
              145.11484,
              101.54712
            ],
            "text": "wird;"
          }
        ]
      },
      {
        "bbox": [
          63.77932,
          108.65744,
          67.62668,
          115.95344
        ],
        "id": "pdf-003-line-010",
        "source_page": 3,
        "text": "i)",
        "words": [
          {
            "bbox": [
              63.77932,
              108.65744,
              67.62668,
              115.95344
            ],
            "text": "i)"
          }
        ]
      },
      {
        "bbox": [
          76.53524,
          108.65744,
          290.55148,
          115.95344
        ],
        "id": "pdf-003-line-011",
        "source_page": 3,
        "text": "bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-",
        "words": [
          {
            "bbox": [
              76.53524,
              108.65744,
              108.29356,
              115.95344
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              110.67332,
              108.65744,
              122.37444,
              115.95344
            ],
            "text": "der"
          },
          {
            "bbox": [
              124.75276,
              108.65744,
              158.68212,
              115.95344
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              161.06076,
              108.65744,
              215.17396,
              115.95344
            ],
            "text": "„internationaler"
          },
          {
            "bbox": [
              217.55228,
              108.65744,
              248.17892,
              115.95344
            ],
            "text": "Verkehr“"
          },
          {
            "bbox": [
              250.5574,
              108.65744,
              265.66588,
              115.95344
            ],
            "text": "jede"
          },
          {
            "bbox": [
              268.04492,
              108.65744,
              290.55148,
              115.95344
            ],
            "text": "Beför-"
          }
        ]
      },
      {
        "bbox": [
          76.53532,
          118.22432,
          290.5514,
          125.52032
        ],
        "id": "pdf-003-line-013",
        "source_page": 3,
        "text": "derung mit einem Seeschiff oder Luftfahrzeug, das von ei-",
        "words": [
          {
            "bbox": [
              76.53532,
              118.22432,
              102.07116,
              125.52032
            ],
            "text": "derung"
          },
          {
            "bbox": [
              104.80812,
              118.22432,
              116.0658,
              125.52032
            ],
            "text": "mit"
          },
          {
            "bbox": [
              118.8026,
              118.22432,
              140.71924,
              125.52032
            ],
            "text": "einem"
          },
          {
            "bbox": [
              143.45476,
              118.22432,
              177.04132,
              125.52032
            ],
            "text": "Seeschiff"
          },
          {
            "bbox": [
              179.77772,
              118.22432,
              196.28076,
              125.52032
            ],
            "text": "oder"
          },
          {
            "bbox": [
              199.01604,
              118.22432,
              246.66244,
              125.52032
            ],
            "text": "Luftfahrzeug,"
          },
          {
            "bbox": [
              249.39836,
              118.22432,
              262.57556,
              125.52032
            ],
            "text": "das"
          },
          {
            "bbox": [
              265.31276,
              118.22432,
              278.4926,
              125.52032
            ],
            "text": "von"
          },
          {
            "bbox": [
              281.22908,
              118.22432,
              290.5514,
              125.52032
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          76.53508,
          127.79136,
          290.54996,
          135.08736
        ],
        "id": "pdf-003-line-015",
        "source_page": 3,
        "text": "nem Unternehmen mit tatsächlicher Geschäftsleitung in ei-",
        "words": [
          {
            "bbox": [
              76.53508,
              127.79136,
              92.17356,
              135.08736
            ],
            "text": "nem"
          },
          {
            "bbox": [
              94.87516,
              127.79136,
              143.59284,
              135.08736
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              146.2954,
              127.79136,
              157.48532,
              135.08736
            ],
            "text": "mit"
          },
          {
            "bbox": [
              160.1882,
              127.79136,
              206.24508,
              135.08736
            ],
            "text": "tatsächlicher"
          },
          {
            "bbox": [
              208.9466,
              127.79136,
              269.62964,
              135.08736
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              272.33284,
              127.79136,
              278.59236,
              135.08736
            ],
            "text": "in"
          },
          {
            "bbox": [
              281.29492,
              127.79136,
              290.54996,
              135.08736
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          76.53492,
          137.35824,
          290.55164,
          144.65424
        ],
        "id": "pdf-003-line-017",
        "source_page": 3,
        "text": "nem Vertragsstaat betrieben wird, es sei denn, das Seeschiff",
        "words": [
          {
            "bbox": [
              76.53492,
              137.35824,
              92.09028,
              144.65424
            ],
            "text": "nem"
          },
          {
            "bbox": [
              94.08348,
              137.35824,
              141.06764,
              144.65424
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              143.06212,
              137.35824,
              176.79308,
              144.65424
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              178.78732,
              137.35824,
              196.08732,
              144.65424
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              198.08092,
              137.35824,
              206.37044,
              144.65424
            ],
            "text": "es"
          },
          {
            "bbox": [
              208.3654,
              137.35824,
              218.42548,
              144.65424
            ],
            "text": "sei"
          },
          {
            "bbox": [
              220.41988,
              137.35824,
              240.55388,
              144.65424
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              242.54748,
              137.35824,
              255.5738,
              144.65424
            ],
            "text": "das"
          },
          {
            "bbox": [
              257.56876,
              137.35824,
              290.55164,
              144.65424
            ],
            "text": "Seeschiff"
          }
        ]
      },
      {
        "bbox": [
          76.53508,
          146.92512,
          290.55076,
          154.22112
        ],
        "id": "pdf-003-line-018",
        "source_page": 3,
        "text": "oder Luftfahrzeug wird ausschließlich zwischen Orten im an-",
        "words": [
          {
            "bbox": [
              76.53508,
              146.92512,
              92.82796,
              154.22112
            ],
            "text": "oder"
          },
          {
            "bbox": [
              94.88572,
              146.92512,
              139.46788,
              154.22112
            ],
            "text": "Luftfahrzeug"
          },
          {
            "bbox": [
              141.52732,
              146.92512,
              156.62684,
              154.22112
            ],
            "text": "wird"
          },
          {
            "bbox": [
              158.68476,
              146.92512,
              208.75588,
              154.22112
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              210.81484,
              146.92512,
              243.97756,
              154.22112
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              246.03652,
              146.92512,
              265.9806,
              154.22112
            ],
            "text": "Orten"
          },
          {
            "bbox": [
              268.03956,
              146.92512,
              276.63892,
              154.22112
            ],
            "text": "im"
          },
          {
            "bbox": [
              278.69692,
              146.92512,
              290.55076,
              154.22112
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          76.5346,
          156.492,
          184.32292,
          163.788
        ],
        "id": "pdf-003-line-019",
        "source_page": 3,
        "text": "deren Vertragsstaat betrieben;",
        "words": [
          {
            "bbox": [
              76.5346,
              156.492,
              96.8322,
              163.788
            ],
            "text": "deren"
          },
          {
            "bbox": [
              99.0542,
              156.492,
              146.10324,
              163.788
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              148.32548,
              156.492,
              184.32292,
              163.788
            ],
            "text": "betrieben;"
          }
        ]
      },
      {
        "bbox": [
          63.77868,
          170.8984,
          67.62604,
          178.1944
        ],
        "id": "pdf-003-line-021",
        "source_page": 3,
        "text": "j)",
        "words": [
          {
            "bbox": [
              63.77868,
              170.8984,
              67.62604,
              178.1944
            ],
            "text": "j)"
          }
        ]
      },
      {
        "bbox": [
          76.5346,
          170.8984,
          233.03436,
          178.1944
        ],
        "id": "pdf-003-line-022",
        "source_page": 3,
        "text": "bedeutet der Ausdruck „Staatsangehöriger“",
        "words": [
          {
            "bbox": [
              76.5346,
              170.8984,
              108.29292,
              178.1944
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              110.51516,
              170.8984,
              122.21628,
              178.1944
            ],
            "text": "der"
          },
          {
            "bbox": [
              124.43708,
              170.8984,
              158.36644,
              178.1944
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              160.58756,
              170.8984,
              233.03436,
              178.1944
            ],
            "text": "„Staatsangehöriger“"
          }
        ]
      },
      {
        "bbox": [
          76.53452,
          185.30464,
          256.15588,
          192.60064
        ],
        "id": "pdf-003-line-024",
        "source_page": 3,
        "text": "aa) in Bezug auf die Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              76.53452,
              185.30464,
              87.19628,
              192.60064
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              93.54236,
              185.30464,
              99.76572,
              192.60064
            ],
            "text": "in"
          },
          {
            "bbox": [
              101.98772,
              185.30464,
              124.59132,
              192.60064
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              126.8138,
              185.30464,
              137.92396,
              192.60064
            ],
            "text": "auf"
          },
          {
            "bbox": [
              140.14588,
              185.30464,
              150.95956,
              192.60064
            ],
            "text": "die"
          },
          {
            "bbox": [
              153.18116,
              185.30464,
              209.03844,
              192.60064
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              211.25956,
              185.30464,
              256.15588,
              192.60064
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          93.5422,
          199.71096,
          290.55108,
          207.00696
        ],
        "id": "pdf-003-line-027",
        "source_page": 3,
        "text": "alle Deutschen im Sinne des Grundgesetzes der Bun-",
        "words": [
          {
            "bbox": [
              93.5422,
              199.71096,
              105.8834,
              207.00696
            ],
            "text": "alle"
          },
          {
            "bbox": [
              108.61596,
              199.71096,
              147.52572,
              207.00696
            ],
            "text": "Deutschen"
          },
          {
            "bbox": [
              150.25868,
              199.71096,
              158.9246,
              207.00696
            ],
            "text": "im"
          },
          {
            "bbox": [
              161.6566,
              199.71096,
              182.07212,
              207.00696
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              184.80476,
              199.71096,
              197.97492,
              207.00696
            ],
            "text": "des"
          },
          {
            "bbox": [
              200.7086,
              199.71096,
              255.56716,
              207.00696
            ],
            "text": "Grundgesetzes"
          },
          {
            "bbox": [
              258.30084,
              199.71096,
              270.13492,
              207.00696
            ],
            "text": "der"
          },
          {
            "bbox": [
              272.86676,
              199.71096,
              290.55108,
              207.00696
            ],
            "text": "Bun-"
          }
        ]
      },
      {
        "bbox": [
          93.5422,
          209.27784,
          290.55156,
          216.57384
        ],
        "id": "pdf-003-line-029",
        "source_page": 3,
        "text": "desrepublik Deutschland sowie alle juristischen Perso-",
        "words": [
          {
            "bbox": [
              93.5422,
              209.27784,
              135.1274,
              216.57384
            ],
            "text": "desrepublik"
          },
          {
            "bbox": [
              137.80308,
              209.27784,
              182.80028,
              216.57384
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              185.4758,
              209.27784,
              206.24196,
              216.57384
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              208.91812,
              209.27784,
              221.09012,
              216.57384
            ],
            "text": "alle"
          },
          {
            "bbox": [
              223.76628,
              209.27784,
              264.31748,
              216.57384
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              266.99404,
              209.27784,
              290.55156,
              216.57384
            ],
            "text": "Perso-"
          }
        ]
      },
      {
        "bbox": [
          93.54188,
          218.84488,
          290.549,
          226.14088
        ],
        "id": "pdf-003-line-031",
        "source_page": 3,
        "text": "nen, Personengesellschaften und anderen Personenver-",
        "words": [
          {
            "bbox": [
              93.54188,
              218.84488,
              108.85188,
              226.14088
            ],
            "text": "nen,"
          },
          {
            "bbox": [
              110.81652,
              218.84488,
              194.97756,
              226.14088
            ],
            "text": "Personengesellschaften"
          },
          {
            "bbox": [
              196.94276,
              218.84488,
              210.51236,
              226.14088
            ],
            "text": "und"
          },
          {
            "bbox": [
              212.47644,
              218.84488,
              241.30924,
              226.14088
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              243.27444,
              218.84488,
              290.549,
              226.14088
            ],
            "text": "Personenver-"
          }
        ]
      },
      {
        "bbox": [
          93.54188,
          228.41176,
          290.55028,
          235.70776
        ],
        "id": "pdf-003-line-032",
        "source_page": 3,
        "text": "einigungen, die nach dem in der Bundesrepublik",
        "words": [
          {
            "bbox": [
              93.54188,
              228.41176,
              135.76884,
              235.70776
            ],
            "text": "einigungen,"
          },
          {
            "bbox": [
              141.5678,
              228.41176,
              152.55924,
              235.70776
            ],
            "text": "die"
          },
          {
            "bbox": [
              158.35852,
              228.41176,
              176.11052,
              235.70776
            ],
            "text": "nach"
          },
          {
            "bbox": [
              181.91004,
              228.41176,
              197.94908,
              235.70776
            ],
            "text": "dem"
          },
          {
            "bbox": [
              203.74764,
              228.41176,
              210.05996,
              235.70776
            ],
            "text": "in"
          },
          {
            "bbox": [
              215.85948,
              228.41176,
              227.73852,
              235.70776
            ],
            "text": "der"
          },
          {
            "bbox": [
              233.537,
              228.41176,
              290.55028,
              235.70776
            ],
            "text": "Bundesrepublik"
          }
        ]
      },
      {
        "bbox": [
          93.54196,
          237.97864,
          279.11364,
          245.27464
        ],
        "id": "pdf-003-line-034",
        "source_page": 3,
        "text": "Deutschland geltenden Recht errichtet worden sind;",
        "words": [
          {
            "bbox": [
              93.54196,
              237.97864,
              138.4382,
              245.27464
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              140.65916,
              237.97864,
              175.97044,
              245.27464
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              178.19244,
              237.97864,
              199.22796,
              245.27464
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              201.4502,
              237.97864,
              230.82364,
              245.27464
            ],
            "text": "errichtet"
          },
          {
            "bbox": [
              233.04588,
              237.97864,
              259.70284,
              245.27464
            ],
            "text": "worden"
          },
          {
            "bbox": [
              261.92484,
              237.97864,
              279.11364,
              245.27464
            ],
            "text": "sind;"
          }
        ]
      },
      {
        "bbox": [
          76.5338,
          252.38504,
          245.26156,
          259.68104
        ],
        "id": "pdf-003-line-036",
        "source_page": 3,
        "text": "bb) in Bezug auf das Fürstentum Liechtenstein",
        "words": [
          {
            "bbox": [
              76.5338,
              252.38504,
              88.09028,
              259.68104
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              93.5418,
              252.38504,
              99.76516,
              259.68104
            ],
            "text": "in"
          },
          {
            "bbox": [
              101.98716,
              252.38504,
              124.59076,
              259.68104
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              126.81324,
              252.38504,
              137.9234,
              259.68104
            ],
            "text": "auf"
          },
          {
            "bbox": [
              140.14532,
              252.38504,
              153.18244,
              259.68104
            ],
            "text": "das"
          },
          {
            "bbox": [
              155.40516,
              252.38504,
              195.67644,
              259.68104
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              197.89748,
              252.38504,
              245.26156,
              259.68104
            ],
            "text": "Liechtenstein"
          }
        ]
      },
      {
        "bbox": [
          93.54164,
          266.79128,
          290.54876,
          274.08728
        ],
        "id": "pdf-003-line-038",
        "source_page": 3,
        "text": "jede natürliche Person, die die Staatsangehörigkeit des",
        "words": [
          {
            "bbox": [
              93.54164,
              266.79128,
              108.65012,
              274.08728
            ],
            "text": "jede"
          },
          {
            "bbox": [
              110.9862,
              266.79128,
              145.94628,
              274.08728
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              148.28236,
              266.79128,
              175.34804,
              274.08728
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              177.68396,
              266.79128,
              188.49764,
              274.08728
            ],
            "text": "die"
          },
          {
            "bbox": [
              190.83372,
              266.79128,
              201.6474,
              274.08728
            ],
            "text": "die"
          },
          {
            "bbox": [
              203.98348,
              266.79128,
              275.175,
              274.08728
            ],
            "text": "Staatsangehörigkeit"
          },
          {
            "bbox": [
              277.51172,
              266.79128,
              290.54876,
              274.08728
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          93.54124,
          276.35816,
          211.535,
          283.65416
        ],
        "id": "pdf-003-line-040",
        "source_page": 3,
        "text": "Fürstentum Liechtenstein besitzt;",
        "words": [
          {
            "bbox": [
              93.54124,
              276.35816,
              133.81252,
              283.65416
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              136.03356,
              276.35816,
              183.39764,
              283.65416
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              185.61964,
              276.35816,
              211.535,
              283.65416
            ],
            "text": "besitzt;"
          }
        ]
      },
      {
        "bbox": [
          93.54124,
          290.76456,
          290.55004,
          298.06056
        ],
        "id": "pdf-003-line-042",
        "source_page": 3,
        "text": "jede juristische Person, Personengesellschaft und ande-",
        "words": [
          {
            "bbox": [
              93.54124,
              290.76456,
              108.5318,
              298.06056
            ],
            "text": "jede"
          },
          {
            "bbox": [
              110.4918,
              290.76456,
              146.09212,
              298.06056
            ],
            "text": "juristische"
          },
          {
            "bbox": [
              148.05212,
              290.76456,
              174.88212,
              298.06056
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              176.84188,
              290.76456,
              252.33588,
              298.06056
            ],
            "text": "Personengesellschaft"
          },
          {
            "bbox": [
              254.29644,
              290.76456,
              267.85644,
              298.06056
            ],
            "text": "und"
          },
          {
            "bbox": [
              269.81572,
              290.76456,
              290.55004,
              298.06056
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          93.54116,
          300.33144,
          290.549,
          307.62744
        ],
        "id": "pdf-003-line-043",
        "source_page": 3,
        "text": "re Personenvereinigung, die nach dem in dem Fürsten-",
        "words": [
          {
            "bbox": [
              93.54116,
              300.33144,
              100.35476,
              307.62744
            ],
            "text": "re"
          },
          {
            "bbox": [
              102.83572,
              300.33144,
              179.82716,
              307.62744
            ],
            "text": "Personenvereinigung,"
          },
          {
            "bbox": [
              182.30796,
              300.33144,
              193.12164,
              307.62744
            ],
            "text": "die"
          },
          {
            "bbox": [
              195.6026,
              300.33144,
              213.08764,
              307.62744
            ],
            "text": "nach"
          },
          {
            "bbox": [
              215.569,
              300.33144,
              231.43012,
              307.62744
            ],
            "text": "dem"
          },
          {
            "bbox": [
              233.91052,
              300.33144,
              240.13396,
              307.62744
            ],
            "text": "in"
          },
          {
            "bbox": [
              242.61532,
              300.33144,
              258.47644,
              307.62744
            ],
            "text": "dem"
          },
          {
            "bbox": [
              260.95684,
              300.33144,
              290.549,
              307.62744
            ],
            "text": "Fürsten-"
          }
        ]
      },
      {
        "bbox": [
          93.54076,
          309.8984,
          290.54964,
          317.1944
        ],
        "id": "pdf-003-line-045",
        "source_page": 3,
        "text": "tum Liechtenstein geltenden Recht errichtet worden ist;",
        "words": [
          {
            "bbox": [
              93.54076,
              309.8984,
              107.33156,
              317.1944
            ],
            "text": "tum"
          },
          {
            "bbox": [
              109.49036,
              309.8984,
              156.85436,
              317.1944
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              159.01412,
              309.8984,
              194.3254,
              317.1944
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              196.48516,
              309.8984,
              217.52068,
              317.1944
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              219.68068,
              309.8984,
              249.05412,
              317.1944
            ],
            "text": "errichtet"
          },
          {
            "bbox": [
              251.21412,
              309.8984,
              277.871,
              317.1944
            ],
            "text": "worden"
          },
          {
            "bbox": [
              280.03076,
              309.8984,
              290.54964,
              317.1944
            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
          63.77636,
          324.30472,
          238.94236,
          331.60072
        ],
        "id": "pdf-003-line-047",
        "source_page": 3,
        "text": "k) bedeutet der Ausdruck „zuständige Behörde“",
        "words": [
          {
            "bbox": [
              63.77636,
              324.30472,
              69.99876,
              331.60072
            ],
            "text": "k)"
          },
          {
            "bbox": [
              76.53228,
              324.30472,
              108.2906,
              331.60072
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              110.51284,
              324.30472,
              122.21396,
              331.60072
            ],
            "text": "der"
          },
          {
            "bbox": [
              124.43476,
              324.30472,
              158.36412,
              331.60072
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              160.58524,
              324.30472,
              202.94564,
              331.60072
            ],
            "text": "„zuständige"
          },
          {
            "bbox": [
              205.16724,
              324.30472,
              238.94236,
              331.60072
            ],
            "text": "Behörde“"
          }
        ]
      },
      {
        "bbox": [
          76.5322,
          338.71104,
          290.54884,
          346.00704
        ],
        "id": "pdf-003-line-049",
        "source_page": 3,
        "text": "aa) in der Bundesrepublik Deutschland das Bundesministe-",
        "words": [
          {
            "bbox": [
              76.5322,
              338.71104,
              87.19396,
              346.00704
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              93.54004,
              338.71104,
              99.74684,
              346.00704
            ],
            "text": "in"
          },
          {
            "bbox": [
              101.72996,
              338.71104,
              113.39796,
              346.00704
            ],
            "text": "der"
          },
          {
            "bbox": [
              115.37988,
              338.71104,
              171.02164,
              346.00704
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              173.00388,
              338.71104,
              217.73476,
              346.00704
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              219.71676,
              338.71104,
              232.72076,
              346.00704
            ],
            "text": "das"
          },
          {
            "bbox": [
              234.70452,
              338.71104,
              290.54884,
              346.00704
            ],
            "text": "Bundesministe-"
          }
        ]
      },
      {
        "bbox": [
          93.5402,
          348.278,
          290.54876,
          355.574
        ],
        "id": "pdf-003-line-051",
        "source_page": 3,
        "text": "rium der Finanzen oder die Behörde, an die es seine Be-",
        "words": [
          {
            "bbox": [
              93.5402,
              348.278,
              109.13732,
              355.574
            ],
            "text": "rium"
          },
          {
            "bbox": [
              111.09884,
              348.278,
              122.72556,
              355.574
            ],
            "text": "der"
          },
          {
            "bbox": [
              124.68684,
              348.278,
              156.42124,
              355.574
            ],
            "text": "Finanzen"
          },
          {
            "bbox": [
              158.38372,
              348.278,
              174.565,
              355.574
            ],
            "text": "oder"
          },
          {
            "bbox": [
              176.52628,
              348.278,
              187.26556,
              355.574
            ],
            "text": "die"
          },
          {
            "bbox": [
              189.22764,
              348.278,
              221.55836,
              355.574
            ],
            "text": "Behörde,"
          },
          {
            "bbox": [
              223.52028,
              348.278,
              232.22596,
              355.574
            ],
            "text": "an"
          },
          {
            "bbox": [
              234.18844,
              348.278,
              244.92772,
              355.574
            ],
            "text": "die"
          },
          {
            "bbox": [
              246.8898,
              348.278,
              255.14748,
              355.574
            ],
            "text": "es"
          },
          {
            "bbox": [
              257.11068,
              348.278,
              275.7754,
              355.574
            ],
            "text": "seine"
          },
          {
            "bbox": [
              277.73748,
              348.278,
              290.54876,
              355.574
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          93.53988,
          357.84488,
          172.385,
          365.14088
        ],
        "id": "pdf-003-line-053",
        "source_page": 3,
        "text": "fugnisse delegiert hat;",
        "words": [
          {
            "bbox": [
              93.53988,
              357.84488,
              123.46476,
              365.14088
            ],
            "text": "fugnisse"
          },
          {
            "bbox": [
              125.68636,
              357.84488,
              156.67708,
              365.14088
            ],
            "text": "delegiert"
          },
          {
            "bbox": [
              158.89932,
              357.84488,
              172.385,
              365.14088
            ],
            "text": "hat;"
          }
        ]
      },
      {
        "bbox": [
          76.53188,
          372.2512,
          290.54892,
          379.5472
        ],
        "id": "pdf-003-line-055",
        "source_page": 3,
        "text": "bb) im Fürstentum Liechtenstein die Regierung oder deren",
        "words": [
          {
            "bbox": [
              76.53188,
              372.2512,
              88.08836,
              379.5472
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              93.5398,
              372.2512,
              102.15676,
              379.5472
            ],
            "text": "im"
          },
          {
            "bbox": [
              104.83972,
              372.2512,
              145.269,
              379.5472
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              147.95196,
              372.2512,
              195.52668,
              379.5472
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              198.21068,
              372.2512,
              209.0594,
              379.5472
            ],
            "text": "die"
          },
          {
            "bbox": [
              211.74308,
              372.2512,
              248.4678,
              379.5472
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              251.15244,
              372.2512,
              267.49812,
              379.5472
            ],
            "text": "oder"
          },
          {
            "bbox": [
              270.181,
              372.2512,
              290.54892,
              379.5472
            ],
            "text": "deren"
          }
        ]
      },
      {
        "bbox": [
          93.53932,
          381.81808,
          189.33156,
          389.11408
        ],
        "id": "pdf-003-line-057",
        "source_page": 3,
        "text": "bevollmächtigten Vertreter;",
        "words": [
          {
            "bbox": [
              93.53932,
              381.81808,
              154.6298,
              389.11408
            ],
            "text": "bevollmächtigten"
          },
          {
            "bbox": [
              156.8518,
              381.81808,
              189.33156,
              389.11408
            ],
            "text": "Vertreter;"
          }
        ]
      },
      {
        "bbox": [
          72.27924,
          396.2244,
          290.547,
          403.5204
        ],
        "id": "pdf-003-line-059",
        "source_page": 3,
        "text": "(2) Bei der Anwendung dieses Abkommens durch einen Ver-",
        "words": [
          {
            "bbox": [
              72.27924,
              396.2244,
              80.86884,
              403.5204
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.31444,
              396.2244,
              96.8638,
              403.5204
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              99.28164,
              396.2244,
              110.98276,
              403.5204
            ],
            "text": "der"
          },
          {
            "bbox": [
              113.39932,
              396.2244,
              156.06364,
              403.5204
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              158.48188,
              396.2244,
              181.58932,
              403.5204
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              184.0078,
              396.2244,
              228.96492,
              403.5204
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              231.3834,
              396.2244,
              251.8334,
              403.5204
            ],
            "text": "durch"
          },
          {
            "bbox": [
              254.25116,
              396.2244,
              273.51156,
              403.5204
            ],
            "text": "einen"
          },
          {
            "bbox": [
              275.92932,
              396.2244,
              290.547,
              403.5204
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.77492,
          405.79136,
          290.54564,
          413.08736
        ],
        "id": "pdf-003-line-061",
        "source_page": 3,
        "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes erfor-",
        "words": [
          {
            "bbox": [
              63.77492,
              405.79136,
              99.4074,
              413.08736
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              102.08836,
              405.79136,
              115.61684,
              413.08736
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              118.29692,
              405.79136,
              137.59236,
              413.08736
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              140.27308,
              405.79136,
              152.00268,
              413.08736
            ],
            "text": "der"
          },
          {
            "bbox": [
              154.68228,
              405.79136,
              212.49156,
              413.08736
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              215.17276,
              405.79136,
              236.72836,
              413.08736
            ],
            "text": "nichts"
          },
          {
            "bbox": [
              239.4098,
              405.79136,
              268.08708,
              413.08736
            ],
            "text": "anderes"
          },
          {
            "bbox": [
              270.76844,
              405.79136,
              290.54564,
              413.08736
            ],
            "text": "erfor-"
          }
        ]
      },
      {
        "bbox": [
          63.77484,
          415.35824,
          290.54652,
          422.65424
        ],
        "id": "pdf-003-line-063",
        "source_page": 3,
        "text": "dert, jeder in diesem Abkommen nicht definierte Ausdruck die",
        "words": [
          {
            "bbox": [
              63.77484,
              415.35824,
              80.471,
              422.65424
            ],
            "text": "dert,"
          },
          {
            "bbox": [
              83.19052,
              415.35824,
              101.17628,
              422.65424
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              103.89516,
              415.35824,
              110.1722,
              422.65424
            ],
            "text": "in"
          },
          {
            "bbox": [
              112.89228,
              415.35824,
              139.09164,
              422.65424
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              141.81076,
              415.35824,
              183.14388,
              422.65424
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              185.86396,
              415.35824,
              203.56316,
              422.65424
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              206.28348,
              415.35824,
              239.8822,
              422.65424
            ],
            "text": "definierte"
          },
          {
            "bbox": [
              242.60188,
              415.35824,
              276.90644,
              422.65424
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              279.62564,
              415.35824,
              290.54652,
              422.65424
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.77468,
          424.92512,
          290.54524,
          432.22112
        ],
        "id": "pdf-003-line-065",
        "source_page": 3,
        "text": "Bedeutung, die ihm im Anwendungszeitraum nach dem Recht",
        "words": [
          {
            "bbox": [
              63.77468,
              424.92512,
              105.79788,
              432.22112
            ],
            "text": "Bedeutung,"
          },
          {
            "bbox": [
              108.52332,
              424.92512,
              119.45588,
              432.22112
            ],
            "text": "die"
          },
          {
            "bbox": [
              122.18148,
              424.92512,
              135.34716,
              432.22112
            ],
            "text": "ihm"
          },
          {
            "bbox": [
              138.0722,
              424.92512,
              146.73108,
              432.22112
            ],
            "text": "im"
          },
          {
            "bbox": [
              149.45612,
              424.92512,
              227.45188,
              432.22112
            ],
            "text": "Anwendungszeitraum"
          },
          {
            "bbox": [
              230.17692,
              424.92512,
              247.84052,
              432.22112
            ],
            "text": "nach"
          },
          {
            "bbox": [
              250.56652,
              424.92512,
              266.5466,
              432.22112
            ],
            "text": "dem"
          },
          {
            "bbox": [
              269.27164,
              424.92512,
              290.54524,
              432.22112
            ],
            "text": "Recht"
          }
        ]
      },
      {
        "bbox": [
          63.77468,
          434.49208,
          290.5462,
          441.78808
        ],
        "id": "pdf-003-line-067",
        "source_page": 3,
        "text": "dieses Staates über die Steuern zukommt, für die dieses Abkom-",
        "words": [
          {
            "bbox": [
              63.77468,
              434.49208,
              86.57156,
              441.78808
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              88.50988,
              434.49208,
              115.12156,
              441.78808
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              117.05988,
              434.49208,
              133.02196,
              441.78808
            ],
            "text": "über"
          },
          {
            "bbox": [
              134.95836,
              434.49208,
              145.64772,
              441.78808
            ],
            "text": "die"
          },
          {
            "bbox": [
              147.58492,
              434.49208,
              174.93964,
              441.78808
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              176.87724,
              434.49208,
              211.76228,
              441.78808
            ],
            "text": "zukommt,"
          },
          {
            "bbox": [
              213.69924,
              434.49208,
              223.05356,
              441.78808
            ],
            "text": "für"
          },
          {
            "bbox": [
              224.98996,
              434.49208,
              235.67932,
              441.78808
            ],
            "text": "die"
          },
          {
            "bbox": [
              237.61652,
              434.49208,
              260.4134,
              441.78808
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              262.35172,
              434.49208,
              290.5462,
              441.78808
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          63.7746,
          444.05904,
          290.54676,
          451.35504
        ],
        "id": "pdf-003-line-069",
        "source_page": 3,
        "text": "men gilt, wobei die Bedeutung nach dem in diesem Staat anzu-",
        "words": [
          {
            "bbox": [
              63.7746,
              444.05904,
              79.3398,
              451.35504
            ],
            "text": "men"
          },
          {
            "bbox": [
              81.5746,
              444.05904,
              94.4606,
              451.35504
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              96.69484,
              444.05904,
              118.1622,
              451.35504
            ],
            "text": "wobei"
          },
          {
            "bbox": [
              120.39708,
              444.05904,
              131.21068,
              451.35504
            ],
            "text": "die"
          },
          {
            "bbox": [
              133.44508,
              444.05904,
              172.70892,
              451.35504
            ],
            "text": "Bedeutung"
          },
          {
            "bbox": [
              174.9442,
              444.05904,
              192.42924,
              451.35504
            ],
            "text": "nach"
          },
          {
            "bbox": [
              194.66404,
              444.05904,
              210.52516,
              451.35504
            ],
            "text": "dem"
          },
          {
            "bbox": [
              212.759,
              444.05904,
              218.98244,
              451.35504
            ],
            "text": "in"
          },
          {
            "bbox": [
              221.21724,
              444.05904,
              247.14868,
              451.35504
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              249.38252,
              444.05904,
              268.17004,
              451.35504
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              270.40508,
              444.05904,
              290.54676,
              451.35504
            ],
            "text": "anzu-"
          }
        ]
      },
      {
        "bbox": [
          63.77452,
          453.62592,
          290.54868,
          460.92192
        ],
        "id": "pdf-003-line-071",
        "source_page": 3,
        "text": "wendenden Steuerrecht den Vorrang vor einer Bedeutung hat,",
        "words": [
          {
            "bbox": [
              63.77452,
              453.62592,
              105.93412,
              460.92192
            ],
            "text": "wendenden"
          },
          {
            "bbox": [
              108.64868,
              453.62592,
              150.48452,
              460.92192
            ],
            "text": "Steuerrecht"
          },
          {
            "bbox": [
              153.1994,
              453.62592,
              166.78092,
              460.92192
            ],
            "text": "den"
          },
          {
            "bbox": [
              169.49556,
              453.62592,
              197.39036,
              460.92192
            ],
            "text": "Vorrang"
          },
          {
            "bbox": [
              200.10556,
              453.62592,
              211.4578,
              460.92192
            ],
            "text": "vor"
          },
          {
            "bbox": [
              214.17132,
              453.62592,
              231.8406,
              460.92192
            ],
            "text": "einer"
          },
          {
            "bbox": [
              234.55412,
              453.62592,
              274.20332,
              460.92192
            ],
            "text": "Bedeutung"
          },
          {
            "bbox": [
              276.91852,
              453.62592,
              290.54868,
              460.92192
            ],
            "text": "hat,"
          }
        ]
      },
      {
        "bbox": [
          63.77476,
          463.1928,
          271.50684,
          470.4888
        ],
        "id": "pdf-003-line-073",
        "source_page": 3,
        "text": "die der Ausdruck nach anderem Recht dieses Staates hat.",
        "words": [
          {
            "bbox": [
              63.77476,
              463.1928,
              74.58836,
              470.4888
            ],
            "text": "die"
          },
          {
            "bbox": [
              76.80996,
              463.1928,
              88.51108,
              470.4888
            ],
            "text": "der"
          },
          {
            "bbox": [
              90.73188,
              463.1928,
              124.66124,
              470.4888
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              126.88236,
              463.1928,
              144.3674,
              470.4888
            ],
            "text": "nach"
          },
          {
            "bbox": [
              146.5894,
              463.1928,
              178.00516,
              470.4888
            ],
            "text": "anderem"
          },
          {
            "bbox": [
              180.2262,
              463.1928,
              201.26172,
              470.4888
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              203.48396,
              463.1928,
              226.5914,
              470.4888
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              228.81412,
              463.1928,
              255.79844,
              470.4888
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              258.02116,
              463.1928,
              271.50684,
              470.4888
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          161.51412,
          485.59848,
          192.80772,
          492.76648
        ],
        "id": "pdf-003-line-075",
        "source_page": 3,
        "text": "Artikel 4",
        "words": [
          {
            "bbox": [
              161.51412,
              485.59848,
              186.13852,
              492.76648
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.35972,
              485.59848,
              192.80772,
              492.76648
            ],
            "text": "4"
          }
        ]
      },
      {
        "bbox": [
          143.0686,
          500.00488,
          211.25372,
          507.17288
        ],
        "id": "pdf-003-line-078",
        "source_page": 3,
        "text": "Ansässige Person",
        "words": [
          {
            "bbox": [
              143.0686,
              500.00488,
              182.30692,
              507.17288
            ],
            "text": "Ansässige"
          },
          {
            "bbox": [
              184.5294,
              500.00488,
              211.25372,
              507.17288
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          72.27828,
          514.4112,
          290.547,
          521.7072
        ],
        "id": "pdf-003-line-080",
        "source_page": 3,
        "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine",
        "words": [
          {
            "bbox": [
              72.27828,
              514.4112,
              80.80748,
              521.7072
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.19268,
              514.4112,
              94.05676,
              521.7072
            ],
            "text": "Im"
          },
          {
            "bbox": [
              96.02524,
              514.4112,
              116.05404,
              521.7072
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              118.02316,
              514.4112,
              140.97964,
              521.7072
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              142.94988,
              514.4112,
              187.66532,
              521.7072
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              189.63556,
              514.4112,
              221.18252,
              521.7072
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              223.1522,
              514.4112,
              234.79292,
              521.7072
            ],
            "text": "der"
          },
          {
            "bbox": [
              236.76124,
              514.4112,
              270.47932,
              521.7072
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              272.44796,
              514.4112,
              290.547,
              521.7072
            ],
            "text": "„eine"
          }
        ]
      },
      {
        "bbox": [
          63.77468,
          523.97808,
          290.54596,
          531.27408
        ],
        "id": "pdf-003-line-082",
        "source_page": 3,
        "text": "in einem Vertragsstaat ansässige Person“ eine Person, die nach",
        "words": [
          {
            "bbox": [
              63.77468,
              523.97808,
              69.99804,
              531.27408
            ],
            "text": "in"
          },
          {
            "bbox": [
              72.21532,
              523.97808,
              93.85172,
              531.27408
            ],
            "text": "einem"
          },
          {
            "bbox": [
              96.06804,
              523.97808,
              143.11708,
              531.27408
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              145.3346,
              523.97808,
              181.03484,
              531.27408
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              183.25172,
              523.97808,
              211.5014,
              531.27408
            ],
            "text": "Person“"
          },
          {
            "bbox": [
              213.71764,
              523.97808,
              228.53124,
              531.27408
            ],
            "text": "eine"
          },
          {
            "bbox": [
              230.74812,
              523.97808,
              257.8138,
              531.27408
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              260.03052,
              523.97808,
              270.84404,
              531.27408
            ],
            "text": "die"
          },
          {
            "bbox": [
              273.06092,
              523.97808,
              290.54596,
              531.27408
            ],
            "text": "nach"
          }
        ]
      },
      {
        "bbox": [
          63.77412,
          533.54496,
          290.54572,
          540.84096
        ],
        "id": "pdf-003-line-084",
        "source_page": 3,
        "text": "dem Recht dieses Staates dort auf Grund ihres Wohnsitzes, ihres",
        "words": [
          {
            "bbox": [
              63.77412,
              533.54496,
              79.50204,
              540.84096
            ],
            "text": "dem"
          },
          {
            "bbox": [
              81.43412,
              533.54496,
              102.2034,
              540.84096
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              104.13684,
              533.54496,
              126.91132,
              540.84096
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              128.84516,
              533.54496,
              155.43004,
              540.84096
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              157.3638,
              533.54496,
              171.71916,
              540.84096
            ],
            "text": "dort"
          },
          {
            "bbox": [
              173.6526,
              533.54496,
              184.62964,
              540.84096
            ],
            "text": "auf"
          },
          {
            "bbox": [
              186.5626,
              533.54496,
              208.66724,
              540.84096
            ],
            "text": "Grund"
          },
          {
            "bbox": [
              210.59924,
              533.54496,
              227.36812,
              540.84096
            ],
            "text": "ihres"
          },
          {
            "bbox": [
              229.30188,
              533.54496,
              271.84444,
              540.84096
            ],
            "text": "Wohnsitzes,"
          },
          {
            "bbox": [
              273.77692,
              533.54496,
              290.54572,
              540.84096
            ],
            "text": "ihres"
          }
        ]
      },
      {
        "bbox": [
          63.77444,
          543.11192,
          290.54508,
          550.40792
        ],
        "id": "pdf-003-line-086",
        "source_page": 3,
        "text": "ständigen Aufenthaltes, des Ortes ihrer Geschäftsleitung, des Or-",
        "words": [
          {
            "bbox": [
              63.77444,
              543.11192,
              98.25052,
              550.40792
            ],
            "text": "ständigen"
          },
          {
            "bbox": [
              100.17044,
              543.11192,
              145.93148,
              550.40792
            ],
            "text": "Aufenthaltes,"
          },
          {
            "bbox": [
              147.85076,
              543.11192,
              160.72836,
              550.40792
            ],
            "text": "des"
          },
          {
            "bbox": [
              162.64908,
              543.11192,
              181.82612,
              550.40792
            ],
            "text": "Ortes"
          },
          {
            "bbox": [
              183.74684,
              543.11192,
              199.127,
              550.40792
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              201.0458,
              543.11192,
              262.13476,
              550.40792
            ],
            "text": "Geschäftsleitung,"
          },
          {
            "bbox": [
              264.05404,
              543.11192,
              276.93164,
              550.40792
            ],
            "text": "des"
          },
          {
            "bbox": [
              278.85236,
              543.11192,
              290.54508,
              550.40792
            ],
            "text": "Or-"
          }
        ]
      },
      {
        "bbox": [
          63.7746,
          552.67888,
          290.5458,
          559.97488
        ],
        "id": "pdf-003-line-088",
        "source_page": 3,
        "text": "tes ihrer Gründung oder Errichtung oder eines anderen ähnlichen",
        "words": [
          {
            "bbox": [
              63.7746,
              552.67888,
              74.3842,
              559.97488
            ],
            "text": "tes"
          },
          {
            "bbox": [
              76.331,
              552.67888,
              91.8158,
              559.97488
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              93.76068,
              552.67888,
              129.24116,
              559.97488
            ],
            "text": "Gründung"
          },
          {
            "bbox": [
              131.18772,
              552.67888,
              147.31972,
              559.97488
            ],
            "text": "oder"
          },
          {
            "bbox": [
              149.2646,
              552.67888,
              185.51676,
              559.97488
            ],
            "text": "Errichtung"
          },
          {
            "bbox": [
              187.46332,
              552.67888,
              203.59532,
              559.97488
            ],
            "text": "oder"
          },
          {
            "bbox": [
              205.5402,
              552.67888,
              224.13828,
              559.97488
            ],
            "text": "eines"
          },
          {
            "bbox": [
              226.08508,
              552.67888,
              254.80316,
              559.97488
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              256.74924,
              552.67888,
              290.5458,
              559.97488
            ],
            "text": "ähnlichen"
          }
        ]
      },
      {
        "bbox": [
          63.7738,
          562.24576,
          290.54564,
          569.54176
        ],
        "id": "pdf-003-line-089",
        "source_page": 3,
        "text": "Merkmals steuerpflichtig ist, und umfasst auch diesen Staat und",
        "words": [
          {
            "bbox": [
              63.7738,
              562.24576,
              98.65268,
              569.54176
            ],
            "text": "Merkmals"
          },
          {
            "bbox": [
              100.64052,
              562.24576,
              150.87492,
              569.54176
            ],
            "text": "steuerpflichtig"
          },
          {
            "bbox": [
              152.86252,
              562.24576,
              163.34372,
              569.54176
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              165.3302,
              562.24576,
              178.94364,
              569.54176
            ],
            "text": "und"
          },
          {
            "bbox": [
              180.92964,
              562.24576,
              209.30572,
              569.54176
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              211.29316,
              562.24576,
              228.74068,
              569.54176
            ],
            "text": "auch"
          },
          {
            "bbox": [
              230.7278,
              562.24576,
              254.22036,
              569.54176
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              256.20748,
              562.24576,
              274.94484,
              569.54176
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              276.9322,
              562.24576,
              290.54564,
              569.54176
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.77396,
          571.81264,
          290.54476,
          579.10864
        ],
        "id": "pdf-003-line-091",
        "source_page": 3,
        "text": "seine Gebietskörperschaften. Der Ausdruck umfasst jedoch nicht",
        "words": [
          {
            "bbox": [
              63.77396,
              571.81264,
              82.28676,
              579.10864
            ],
            "text": "seine"
          },
          {
            "bbox": [
              84.21084,
              571.81264,
              166.12692,
              579.10864
            ],
            "text": "Gebietskörperschaften."
          },
          {
            "bbox": [
              168.05084,
              571.81264,
              180.4902,
              579.10864
            ],
            "text": "Der"
          },
          {
            "bbox": [
              182.41348,
              571.81264,
              215.81636,
              579.10864
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              217.73996,
              571.81264,
              245.74044,
              579.10864
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              247.66516,
              571.81264,
              271.43628,
              579.10864
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              273.36076,
              571.81264,
              290.54476,
              579.10864
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          63.77348,
          581.3796,
          290.5458,
          588.6756
        ],
        "id": "pdf-003-line-093",
        "source_page": 3,
        "text": "eine Person, die in diesem Staat nur mit Einkünften aus Quellen",
        "words": [
          {
            "bbox": [
              63.77348,
              581.3796,
              78.587,
              588.6756
            ],
            "text": "eine"
          },
          {
            "bbox": [
              80.87868,
              581.3796,
              107.94436,
              588.6756
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              110.23588,
              581.3796,
              121.04948,
              588.6756
            ],
            "text": "die"
          },
          {
            "bbox": [
              123.34116,
              581.3796,
              129.56452,
              588.6756
            ],
            "text": "in"
          },
          {
            "bbox": [
              131.8566,
              581.3796,
              157.78804,
              588.6756
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              160.07916,
              581.3796,
              178.86668,
              588.6756
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              181.159,
              581.3796,
              192.71756,
              588.6756
            ],
            "text": "nur"
          },
          {
            "bbox": [
              195.00844,
              581.3796,
              206.1262,
              588.6756
            ],
            "text": "mit"
          },
          {
            "bbox": [
              208.41852,
              581.3796,
              246.10492,
              588.6756
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              248.397,
              581.3796,
              261.13916,
              588.6756
            ],
            "text": "aus"
          },
          {
            "bbox": [
              263.43196,
              581.3796,
              290.5458,
              588.6756
            ],
            "text": "Quellen"
          }
        ]
      },
      {
        "bbox": [
          63.773,
          590.9468,
          290.5506,
          598.2428
        ],
        "id": "pdf-003-line-095",
        "source_page": 3,
        "text": "in diesem Staat oder mit in diesem Staat gelegenem Vermögen",
        "words": [
          {
            "bbox": [
              63.773,
              590.9468,
              69.9962,
              598.2428
            ],
            "text": "in"
          },
          {
            "bbox": [
              72.4202,
              590.9468,
              98.3522,
              598.2428
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              100.7754,
              590.9468,
              119.5634,
              598.2428
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              121.9874,
              590.9468,
              138.281,
              598.2428
            ],
            "text": "oder"
          },
          {
            "bbox": [
              140.7042,
              590.9468,
              151.8218,
              598.2428
            ],
            "text": "mit"
          },
          {
            "bbox": [
              154.2458,
              590.9468,
              160.469,
              598.2428
            ],
            "text": "in"
          },
          {
            "bbox": [
              162.893,
              590.9468,
              188.825,
              598.2428
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              191.2482,
              590.9468,
              210.0362,
              598.2428
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              212.4602,
              590.9468,
              251.8714,
              598.2428
            ],
            "text": "gelegenem"
          },
          {
            "bbox": [
              254.2946,
              590.9468,
              290.5506,
              598.2428
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
          63.7786,
          600.514,
          126.9298,
          607.81
        ],
        "id": "pdf-003-line-097",
        "source_page": 3,
        "text": "steuerpflichtig ist.",
        "words": [
          {
            "bbox": [
              63.7786,
              600.514,
              114.189,
              607.81
            ],
            "text": "steuerpflichtig"
          },
          {
            "bbox": [
              116.4114,
              600.514,
              126.9298,
              607.81
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          72.2818,
          614.9204,
          290.5474,
          622.2164
        ],
        "id": "pdf-003-line-100",
        "source_page": 3,
        "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-",
        "words": [
          {
            "bbox": [
              72.2818,
              614.9204,
              81.049,
              622.2164
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.6722,
              614.9204,
              94.4402,
              622.2164
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              97.4202,
              614.9204,
              115.1722,
              622.2164
            ],
            "text": "nach"
          },
          {
            "bbox": [
              118.1514,
              614.9204,
              143.177,
              622.2164
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              146.157,
              614.9204,
              150.605,
              622.2164
            ],
            "text": "1"
          },
          {
            "bbox": [
              153.5842,
              614.9204,
              168.6642,
              622.2164
            ],
            "text": "eine"
          },
          {
            "bbox": [
              171.6434,
              614.9204,
              207.4034,
              622.2164
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              210.3826,
              614.9204,
              235.6698,
              622.2164
            ],
            "text": "Person"
          },
          {
            "bbox": [
              238.649,
              614.9204,
              244.961,
              622.2164
            ],
            "text": "in"
          },
          {
            "bbox": [
              247.9402,
              614.9204,
              272.6826,
              622.2164
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              275.6618,
              614.9204,
              290.5474,
              622.2164
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.7754,
          624.4876,
          208.865,
          631.7836
        ],
        "id": "pdf-003-line-101",
        "source_page": 3,
        "text": "tragsstaaten ansässig, so gilt Folgendes:",
        "words": [
          {
            "bbox": [
              63.7754,
              624.4876,
              107.925,
              631.7836
            ],
            "text": "tragsstaaten"
          },
          {
            "bbox": [
              110.1466,
              624.4876,
              143.7754,
              631.7836
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              145.9962,
              624.4876,
              154.5882,
              631.7836
            ],
            "text": "so"
          },
          {
            "bbox": [
              156.8106,
              624.4876,
              167.473,
              631.7836
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              169.6946,
              624.4876,
              208.865,
              631.7836
            ],
            "text": "Folgendes:"
          }
        ]
      },
      {
        "bbox": [
          63.7754,
          638.894,
          290.5402,
          646.19
        ],
        "id": "pdf-003-line-104",
        "source_page": 3,
        "text": "a) Die Person gilt als nur in dem Staat ansässig, in dem sie über",
        "words": [
          {
            "bbox": [
              63.7754,
              638.894,
              70.1426,
              646.19
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.5314,
              638.894,
              88.1674,
              646.19
            ],
            "text": "Die"
          },
          {
            "bbox": [
              90.133,
              638.894,
              114.8098,
              646.19
            ],
            "text": "Person"
          },
          {
            "bbox": [
              116.7762,
              638.894,
              127.3394,
              646.19
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              129.3066,
              638.894,
              139.3106,
              646.19
            ],
            "text": "als"
          },
          {
            "bbox": [
              141.2778,
              638.894,
              152.7706,
              646.19
            ],
            "text": "nur"
          },
          {
            "bbox": [
              154.7354,
              638.894,
              160.9258,
              646.19
            ],
            "text": "in"
          },
          {
            "bbox": [
              162.8922,
              638.894,
              178.6866,
              646.19
            ],
            "text": "dem"
          },
          {
            "bbox": [
              180.6522,
              638.894,
              199.3066,
              646.19
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              201.273,
              638.894,
              234.6378,
              646.19
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              236.6034,
              638.894,
              242.7938,
              646.19
            ],
            "text": "in"
          },
          {
            "bbox": [
              244.7602,
              638.894,
              260.5546,
              646.19
            ],
            "text": "dem"
          },
          {
            "bbox": [
              262.5202,
              638.894,
              272.5258,
              646.19
            ],
            "text": "sie"
          },
          {
            "bbox": [
              274.4914,
              638.894,
              290.5402,
              646.19
            ],
            "text": "über"
          }
        ]
      },
      {
        "bbox": [
          76.5234,
          648.4612,
          290.5346,
          655.7572
        ],
        "id": "pdf-003-line-106",
        "source_page": 3,
        "text": "eine ständige Wohnstätte verfügt; verfügt sie in beiden Staa-",
        "words": [
          {
            "bbox": [
              76.5234,
              648.4612,
              91.325,
              655.7572
            ],
            "text": "eine"
          },
          {
            "bbox": [
              93.3202,
              648.4612,
              123.9602,
              655.7572
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              125.9554,
              648.4612,
              166.6698,
              655.7572
            ],
            "text": "Wohnstätte"
          },
          {
            "bbox": [
              168.665,
              648.4612,
              195.7594,
              655.7572
            ],
            "text": "verfügt;"
          },
          {
            "bbox": [
              197.7538,
              648.4612,
              222.629,
              655.7572
            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              224.6242,
              648.4612,
              234.6874,
              655.7572
            ],
            "text": "sie"
          },
          {
            "bbox": [
              236.6826,
              648.4612,
              242.9018,
              655.7572
            ],
            "text": "in"
          },
          {
            "bbox": [
              244.897,
              648.4612,
              269.1754,
              655.7572
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              271.1706,
              648.4612,
              290.5346,
              655.7572
            ],
            "text": "Staa-"
          }
        ]
      },
      {
        "bbox": [
          76.5186,
          658.0284,
          290.537,
          665.3244
        ],
        "id": "pdf-003-line-108",
        "source_page": 3,
        "text": "ten über eine ständige Wohnstätte, so gilt sie als nur in dem",
        "words": [
          {
            "bbox": [
              76.5186,
              658.0284,
              87.6834,
              665.3244
            ],
            "text": "ten"
          },
          {
            "bbox": [
              89.9754,
              658.0284,
              106.1242,
              665.3244
            ],
            "text": "über"
          },
          {
            "bbox": [
              108.4154,
              658.0284,
              123.229,
              665.3244
            ],
            "text": "eine"
          },
          {
            "bbox": [
              125.521,
              658.0284,
              156.1882,
              665.3244
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              158.4802,
              658.0284,
              201.4538,
              665.3244
            ],
            "text": "Wohnstätte,"
          },
          {
            "bbox": [
              203.745,
              658.0284,
              212.337,
              665.3244
            ],
            "text": "so"
          },
          {
            "bbox": [
              214.6298,
              658.0284,
              225.2922,
              665.3244
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              227.5842,
              658.0284,
              237.6554,
              665.3244
            ],
            "text": "sie"
          },
          {
            "bbox": [
              239.9474,
              658.0284,
              250.0178,
              665.3244
            ],
            "text": "als"
          },
          {
            "bbox": [
              252.3106,
              658.0284,
              263.869,
              665.3244
            ],
            "text": "nur"
          },
          {
            "bbox": [
              266.1602,
              658.0284,
              272.3834,
              665.3244
            ],
            "text": "in"
          },
          {
            "bbox": [
              274.6754,
              658.0284,
              290.537,
              665.3244
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          76.5194,
          667.5956,
          290.5322,
          674.8916
        ],
        "id": "pdf-003-line-110",
        "source_page": 3,
        "text": "Staat ansässig, zu dem sie die engeren persönlichen und",
        "words": [
          {
            "bbox": [
              76.5194,
              667.5956,
              95.6634,
              674.8916
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              98.7746,
              667.5956,
              133.1138,
              674.8916
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              136.2234,
              667.5956,
              144.6002,
              674.8916
            ],
            "text": "zu"
          },
          {
            "bbox": [
              147.7106,
              667.5956,
              163.7498,
              674.8916
            ],
            "text": "dem"
          },
          {
            "bbox": [
              166.8594,
              667.5956,
              177.1082,
              674.8916
            ],
            "text": "sie"
          },
          {
            "bbox": [
              180.2186,
              667.5956,
              191.2098,
              674.8916
            ],
            "text": "die"
          },
          {
            "bbox": [
              194.3202,
              667.5956,
              223.7434,
              674.8916
            ],
            "text": "engeren"
          },
          {
            "bbox": [
              226.8538,
              667.5956,
              273.6058,
              674.8916
            ],
            "text": "persönlichen"
          },
          {
            "bbox": [
              276.7162,
              667.5956,
              290.5322,
              674.8916
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.5154,
          677.1628,
          290.5322,
          684.4588
        ],
        "id": "pdf-003-line-112",
        "source_page": 3,
        "text": "wirtschaftlichen Beziehungen hat (Mittelpunkt der Lebensin-",
        "words": [
          {
            "bbox": [
              76.5154,
              677.1628,
              132.5338,
              684.4588
            ],
            "text": "wirtschaftlichen"
          },
          {
            "bbox": [
              134.769,
              677.1628,
              181.081,
              684.4588
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              183.3162,
              677.1628,
              194.5786,
              684.4588
            ],
            "text": "hat"
          },
          {
            "bbox": [
              196.8138,
              677.1628,
              238.9442,
              684.4588
            ],
            "text": "(Mittelpunkt"
          },
          {
            "bbox": [
              241.1794,
              677.1628,
              252.881,
              684.4588
            ],
            "text": "der"
          },
          {
            "bbox": [
              255.1154,
              677.1628,
              290.5322,
              684.4588
            ],
            "text": "Lebensin-"
          }
        ]
      },
      {
        "bbox": [
          76.5162,
          686.73,
          111.0826,
          694.026
        ],
        "id": "pdf-003-line-114",
        "source_page": 3,
        "text": "teressen);",
        "words": [
          {
            "bbox": [
              76.5162,
              686.73,
              111.0826,
              694.026
            ],
            "text": "teressen);"
          }
        ]
      },
      {
        "bbox": [
          63.7602,
          701.1364,
          290.529,
          708.4324
        ],
        "id": "pdf-003-line-116",
        "source_page": 3,
        "text": "b) kann nicht bestimmt werden, in welchem Staat die Person",
        "words": [
          {
            "bbox": [
              63.7602,
              701.1364,
              70.5746,
              708.4324
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.5162,
              701.1364,
              94.0602,
              708.4324
            ],
            "text": "kann"
          },
          {
            "bbox": [
              96.7946,
              701.1364,
              114.5506,
              708.4324
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              117.285,
              701.1364,
              151.2562,
              708.4324
            ],
            "text": "bestimmt"
          },
          {
            "bbox": [
              153.9906,
              701.1364,
              182.9802,
              708.4324
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              185.7138,
              701.1364,
              192.005,
              708.4324
            ],
            "text": "in"
          },
          {
            "bbox": [
              194.7394,
              701.1364,
              227.1394,
              708.4324
            ],
            "text": "welchem"
          },
          {
            "bbox": [
              229.873,
              701.1364,
              248.9306,
              708.4324
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              251.665,
              701.1364,
              262.6138,
              708.4324
            ],
            "text": "die"
          },
          {
            "bbox": [
              265.3474,
              701.1364,
              290.529,
              708.4324
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          76.513,
          710.7036,
          290.529,
          717.9996
        ],
        "id": "pdf-003-line-118",
        "source_page": 3,
        "text": "den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt sie in",
        "words": [
          {
            "bbox": [
              76.513,
              710.7036,
              89.821,
              717.9996
            ],
            "text": "den"
          },
          {
            "bbox": [
              91.7322,
              710.7036,
              130.9106,
              717.9996
            ],
            "text": "Mittelpunkt"
          },
          {
            "bbox": [
              132.8218,
              710.7036,
              148.1674,
              717.9996
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              150.077,
              710.7036,
              211.329,
              717.9996
            ],
            "text": "Lebensinteressen"
          },
          {
            "bbox": [
              213.2402,
              710.7036,
              226.461,
              717.9996
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              228.3714,
              710.7036,
              244.3986,
              717.9996
            ],
            "text": "oder"
          },
          {
            "bbox": [
              246.3082,
              710.7036,
              270.6778,
              717.9996
            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              272.589,
              710.7036,
              282.4834,
              717.9996
            ],
            "text": "sie"
          },
          {
            "bbox": [
              284.3938,
              710.7036,
              290.529,
              717.9996
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          76.5114,
          720.2708,
          290.5234,
          727.5668
        ],
        "id": "pdf-003-line-120",
        "source_page": 3,
        "text": "keinem der Staaten über eine ständige Wohnstätte, so gilt sie",
        "words": [
          {
            "bbox": [
              76.5114,
              720.2708,
              101.9914,
              727.5668
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              103.9346,
              720.2708,
              115.5258,
              727.5668
            ],
            "text": "der"
          },
          {
            "bbox": [
              117.469,
              720.2708,
              144.5722,
              727.5668
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              146.517,
              720.2708,
              162.501,
              727.5668
            ],
            "text": "über"
          },
          {
            "bbox": [
              164.4442,
              720.2708,
              179.0938,
              727.5668
            ],
            "text": "eine"
          },
          {
            "bbox": [
              181.0378,
              720.2708,
              211.3218,
              727.5668
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              213.2658,
              720.2708,
              255.693,
              727.5668
            ],
            "text": "Wohnstätte,"
          },
          {
            "bbox": [
              257.637,
              720.2708,
              266.1738,
              727.5668
            ],
            "text": "so"
          },
          {
            "bbox": [
              268.1186,
              720.2708,
              278.617,
              727.5668
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              280.5618,
              720.2708,
              290.5234,
              727.5668
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          76.5074,
          729.838,
          290.5234,
          737.134
        ],
        "id": "pdf-003-line-122",
        "source_page": 3,
        "text": "als nur in dem Staat ansässig, in dem sie ihren gewöhnlichen",
        "words": [
          {
            "bbox": [
              76.5074,
              729.838,
              86.5282,
              737.134
            ],
            "text": "als"
          },
          {
            "bbox": [
              88.5034,
              729.838,
              100.0122,
              737.134
            ],
            "text": "nur"
          },
          {
            "bbox": [
              101.9858,
              729.838,
              108.1842,
              737.134
            ],
            "text": "in"
          },
          {
            "bbox": [
              110.1586,
              729.838,
              125.9706,
              737.134
            ],
            "text": "dem"
          },
          {
            "bbox": [
              127.9442,
              729.838,
              146.633,
              737.134
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              148.6074,
              729.838,
              182.0378,
              737.134
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              184.0114,
              729.838,
              190.2098,
              737.134
            ],
            "text": "in"
          },
          {
            "bbox": [
              192.1842,
              729.838,
              207.9962,
              737.134
            ],
            "text": "dem"
          },
          {
            "bbox": [
              209.9698,
              729.838,
              219.9914,
              737.134
            ],
            "text": "sie"
          },
          {
            "bbox": [
              221.9658,
              729.838,
              239.3498,
              737.134
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              241.3242,
              729.838,
              290.5234,
              737.134
            ],
            "text": "gewöhnlichen"
          }
        ]
      },
      {
        "bbox": [
          76.5074,
          739.4052,
          128.5122,
          746.7012
        ],
        "id": "pdf-003-line-124",
        "source_page": 3,
        "text": "Aufenthalt hat;",
        "words": [
          {
            "bbox": [
              76.5074,
              739.4052,
              112.805,
              746.7012
            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
              115.0266,
              739.4052,
              128.5122,
              746.7012
            ],
            "text": "hat;"
          }
        ]
      },
      {
        "bbox": [
          63.7506,
          753.8116,
          290.5194,
          761.1076
        ],
        "id": "pdf-003-line-126",
        "source_page": 3,
        "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-",
        "words": [
          {
            "bbox": [
              63.7506,
              753.8116,
              70.1178,
              761.1076
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.5066,
              753.8116,
              87.6882,
              761.1076
            ],
            "text": "hat"
          },
          {
            "bbox": [
              89.6474,
              753.8116,
              100.3802,
              761.1076
            ],
            "text": "die"
          },
          {
            "bbox": [
              102.3386,
              753.8116,
              126.9794,
              761.1076
            ],
            "text": "Person"
          },
          {
            "bbox": [
              128.9386,
              753.8116,
              146.261,
              761.1076
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              148.2202,
              753.8116,
              197.2498,
              761.1076
            ],
            "text": "gewöhnlichen"
          },
          {
            "bbox": [
              199.209,
              753.8116,
              235.1442,
              761.1076
            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
              237.1034,
              753.8116,
              243.2866,
              761.1076
            ],
            "text": "in"
          },
          {
            "bbox": [
              245.2458,
              753.8116,
              269.341,
              761.1076
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              271.3002,
              753.8116,
              290.5194,
              761.1076
            ],
            "text": "Staa-"
          }
        ]
      },
      {
        "bbox": [
          76.5034,
          763.3788,
          290.5154,
          770.6748
        ],
        "id": "pdf-003-line-129",
        "source_page": 3,
        "text": "ten oder in keinem der Staaten, so gilt sie als nur in dem",
        "words": [
          {
            "bbox": [
              76.5034,
              763.3788,
              87.8466,
              770.6748
            ],
            "text": "ten"
          },
          {
            "bbox": [
              90.9506,
              763.3788,
              107.5106,
              770.6748
            ],
            "text": "oder"
          },
          {
            "bbox": [
              110.6138,
              763.3788,
              116.9258,
              770.6748
            ],
            "text": "in"
          },
          {
            "bbox": [
              120.0298,
              763.3788,
              146.2282,
              770.6748
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              149.3314,
              763.3788,
              161.2106,
              770.6748
            ],
            "text": "der"
          },
          {
            "bbox": [
              164.3138,
              763.3788,
              194.593,
              770.6748
            ],
            "text": "Staaten,"
          },
          {
            "bbox": [
              197.6962,
              763.3788,
              206.377,
              770.6748
            ],
            "text": "so"
          },
          {
            "bbox": [
              209.4818,
              763.3788,
              220.4106,
              770.6748
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              223.5154,
              763.3788,
              233.7642,
              770.6748
            ],
            "text": "sie"
          },
          {
            "bbox": [
              236.8682,
              763.3788,
              247.1162,
              770.6748
            ],
            "text": "als"
          },
          {
            "bbox": [
              250.221,
              763.3788,
              261.957,
              770.6748
            ],
            "text": "nur"
          },
          {
            "bbox": [
              265.0602,
              763.3788,
              271.3722,
              770.6748
            ],
            "text": "in"
          },
          {
            "bbox": [
              274.4762,
              763.3788,
              290.5154,
              770.6748
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          76.4986,
          772.946,
          251.837,
          780.242
        ],
        "id": "pdf-003-line-131",
        "source_page": 3,
        "text": "Staat ansässig, dessen Staatsangehöriger sie ist;",
        "words": [
          {
            "bbox": [
              76.4986,
              772.946,
              95.2866,
              780.242
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              97.5082,
              772.946,
              131.137,
              780.242
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              133.3578,
              772.946,
              159.1386,
              780.242
            ],
            "text": "dessen"
          },
          {
            "bbox": [
              161.3602,
              772.946,
              226.805,
              780.242
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              229.0258,
              772.946,
              239.097,
              780.242
            ],
            "text": "sie"
          },
          {
            "bbox": [
              241.3186,
              772.946,
              251.837,
              780.242
            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
          304.68836,
          75.12112,
          531.45908,
          82.41712
        ],
        "id": "pdf-003-line-004",
        "source_page": 3,
        "text": "d) ist die Person Staatsangehöriger beider Staaten oder keines",
        "words": [
          {
            "bbox": [
              304.68836,
              75.12112,
              311.50252,
              82.41712
            ],
            "text": "d)"
          },
          {
            "bbox": [
              317.4442,
              75.12112,
              325.73956,
              82.41712
            ],
            "text": "ist"
          },
          {
            "bbox": [
              327.9478,
              75.12112,
              338.76132,
              82.41712
            ],
            "text": "die"
          },
          {
            "bbox": [
              340.96892,
              75.12112,
              365.81132,
              82.41712
            ],
            "text": "Person"
          },
          {
            "bbox": [
              368.01932,
              75.12112,
              433.46228,
              82.41712
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              435.66908,
              75.12112,
              458.18252,
              82.41712
            ],
            "text": "beider"
          },
          {
            "bbox": [
              460.38932,
              75.12112,
              487.82164,
              82.41712
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              490.02964,
              75.12112,
              506.32244,
              82.41712
            ],
            "text": "oder"
          },
          {
            "bbox": [
              508.52924,
              75.12112,
              531.45908,
              82.41712
            ],
            "text": "keines"
          }
        ]
      },
      {
        "bbox": [
          317.44372,
          84.68816,
          531.45988,
          91.98416
        ],
        "id": "pdf-003-line-006",
        "source_page": 3,
        "text": "der Staaten, so regeln die zuständigen Behörden der Ver-",
        "words": [
          {
            "bbox": [
              317.44372,
              84.68816,
              329.32276,
              91.98416
            ],
            "text": "der"
          },
          {
            "bbox": [
              332.2378,
              84.68816,
              362.5162,
              91.98416
            ],
            "text": "Staaten,"
          },
          {
            "bbox": [
              365.43172,
              84.68816,
              374.11268,
              91.98416
            ],
            "text": "so"
          },
          {
            "bbox": [
              377.0294,
              84.68816,
              399.39684,
              91.98416
            ],
            "text": "regeln"
          },
          {
            "bbox": [
              402.31292,
              84.68816,
              413.30436,
              91.98416
            ],
            "text": "die"
          },
          {
            "bbox": [
              416.2202,
              84.68816,
              460.51084,
              91.98416
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              463.42692,
              84.68816,
              498.86484,
              91.98416
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              501.78092,
              84.68816,
              513.65996,
              91.98416
            ],
            "text": "der"
          },
          {
            "bbox": [
              516.575,
              84.68816,
              531.45988,
              91.98416
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          317.44388,
          94.25504,
          514.93692,
          101.55104
        ],
        "id": "pdf-003-line-008",
        "source_page": 3,
        "text": "tragsstaaten die Frage in gegenseitigem Einvernehmen.",
        "words": [
          {
            "bbox": [
              317.44388,
              94.25504,
              361.59284,
              101.55104
            ],
            "text": "tragsstaaten"
          },
          {
            "bbox": [
              363.81484,
              94.25504,
              374.62836,
              101.55104
            ],
            "text": "die"
          },
          {
            "bbox": [
              376.84996,
              94.25504,
              396.70836,
              101.55104
            ],
            "text": "Frage"
          },
          {
            "bbox": [
              398.92996,
              94.25504,
              405.15332,
              101.55104
            ],
            "text": "in"
          },
          {
            "bbox": [
              407.37532,
              94.25504,
              459.67164,
              101.55104
            ],
            "text": "gegenseitigem"
          },
          {
            "bbox": [
              461.89268,
              94.25504,
              514.93692,
              101.55104
            ],
            "text": "Einvernehmen."
          }
        ]
      },
      {
        "bbox": [
          313.19164,
          108.4256,
          531.46092,
          115.7216
        ],
        "id": "pdf-003-line-009",
        "source_page": 3,
        "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche Person in",
        "words": [
          {
            "bbox": [
              313.19164,
              108.4256,
              321.77412,
              115.7216
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.2126,
              108.4256,
              334.79588,
              115.7216
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              336.79228,
              108.4256,
              354.26684,
              115.7216
            ],
            "text": "nach"
          },
          {
            "bbox": [
              356.26292,
              108.4256,
              380.82564,
              115.7216
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              382.82236,
              108.4256,
              387.27036,
              115.7216
            ],
            "text": "1"
          },
          {
            "bbox": [
              389.26644,
              108.4256,
              404.06948,
              115.7216
            ],
            "text": "eine"
          },
          {
            "bbox": [
              406.06532,
              108.4256,
              430.6406,
              115.7216
            ],
            "text": "andere"
          },
          {
            "bbox": [
              432.63644,
              108.4256,
              442.6998,
              115.7216
            ],
            "text": "als"
          },
          {
            "bbox": [
              444.69668,
              108.4256,
              459.49972,
              115.7216
            ],
            "text": "eine"
          },
          {
            "bbox": [
              461.49556,
              108.4256,
              496.42396,
              115.7216
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              498.4198,
              108.4256,
              523.24484,
              115.7216
            ],
            "text": "Person"
          },
          {
            "bbox": [
              525.241,
              108.4256,
              531.46092,
              115.7216
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          304.68812,
          117.99256,
          531.45892,
          125.28856
        ],
        "id": "pdf-003-line-012",
        "source_page": 3,
        "text": "beiden Vertragsstaaten ansässig, so gilt sie als nur in dem Staat",
        "words": [
          {
            "bbox": [
              304.68812,
              117.99256,
              328.98556,
              125.28856
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              331.1182,
              117.99256,
              386.81204,
              125.28856
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              388.94468,
              117.99256,
              422.57284,
              125.28856
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              424.70492,
              117.99256,
              433.29692,
              125.28856
            ],
            "text": "so"
          },
          {
            "bbox": [
              435.43004,
              117.99256,
              446.09252,
              125.28856
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              448.2254,
              117.99256,
              458.29676,
              125.28856
            ],
            "text": "sie"
          },
          {
            "bbox": [
              460.429,
              117.99256,
              470.49924,
              125.28856
            ],
            "text": "als"
          },
          {
            "bbox": [
              472.6326,
              117.99256,
              484.19116,
              125.28856
            ],
            "text": "nur"
          },
          {
            "bbox": [
              486.3226,
              117.99256,
              492.54596,
              125.28856
            ],
            "text": "in"
          },
          {
            "bbox": [
              494.6786,
              117.99256,
              510.53964,
              125.28856
            ],
            "text": "dem"
          },
          {
            "bbox": [
              512.67132,
              117.99256,
              531.45892,
              125.28856
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          304.68732,
          127.55952,
          531.45764,
          134.85552
        ],
        "id": "pdf-003-line-014",
        "source_page": 3,
        "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäftslei-",
        "words": [
          {
            "bbox": [
              304.68732,
              127.55952,
              338.59076,
              134.85552
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              341.29108,
              127.55952,
              347.54892,
              134.85552
            ],
            "text": "in"
          },
          {
            "bbox": [
              350.2498,
              127.55952,
              366.17972,
              134.85552
            ],
            "text": "dem"
          },
          {
            "bbox": [
              368.87964,
              127.55952,
              383.50116,
              134.85552
            ],
            "text": "sich"
          },
          {
            "bbox": [
              386.20204,
              127.55952,
              397.97196,
              134.85552
            ],
            "text": "der"
          },
          {
            "bbox": [
              400.67164,
              127.55952,
              412.03972,
              134.85552
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              414.74084,
              127.55952,
              430.57764,
              134.85552
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              433.27732,
              127.55952,
              481.097,
              134.85552
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              483.79788,
              127.55952,
              531.45764,
              134.85552
            ],
            "text": "Geschäftslei-"
          }
        ]
      },
      {
        "bbox": [
          304.68724,
          137.1264,
          354.32324,
          144.4224
        ],
        "id": "pdf-003-line-016",
        "source_page": 3,
        "text": "tung befindet.",
        "words": [
          {
            "bbox": [
              304.68724,
              137.1264,
              320.69332,
              144.4224
            ],
            "text": "tung"
          },
          {
            "bbox": [
              322.9158,
              137.1264,
              354.32324,
              144.4224
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
          402.42636,
          159.29624,
          433.71996,
          166.46424
        ],
        "id": "pdf-003-line-020",
        "source_page": 3,
        "text": "Artikel 5",
        "words": [
          {
            "bbox": [
              402.42636,
              159.29624,
              427.05076,
              166.46424
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              429.27196,
              159.29624,
              433.71996,
              166.46424
            ],
            "text": "5"
          }
        ]
      },
      {
        "bbox": [
          391.14028,
          173.4668,
          445.00532,
          180.6348
        ],
        "id": "pdf-003-line-023",
        "source_page": 3,
        "text": "Betriebsstätte",
        "words": [
          {
            "bbox": [
              391.14028,
              173.4668,
              445.00532,
              180.6348
            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
          313.19084,
          187.63736,
          531.45868,
          194.93336
        ],
        "id": "pdf-003-line-025",
        "source_page": 3,
        "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „Be-",
        "words": [
          {
            "bbox": [
              313.19084,
              187.63736,
              321.78044,
              194.93336
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.22604,
              187.63736,
              335.12036,
              194.93336
            ],
            "text": "Im"
          },
          {
            "bbox": [
              337.18308,
              187.63736,
              357.3326,
              194.93336
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              359.39588,
              187.63736,
              382.50316,
              194.93336
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              384.56756,
              187.63736,
              429.5246,
              194.93336
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              431.589,
              187.63736,
              463.34716,
              194.93336
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              465.41108,
              187.63736,
              477.11212,
              194.93336
            ],
            "text": "der"
          },
          {
            "bbox": [
              479.1746,
              187.63736,
              513.10388,
              194.93336
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              515.16668,
              187.63736,
              531.45868,
              194.93336
            ],
            "text": "„Be-"
          }
        ]
      },
      {
        "bbox": [
          304.6866,
          197.2044,
          531.45796,
          204.5004
        ],
        "id": "pdf-003-line-026",
        "source_page": 3,
        "text": "triebsstätte“ eine feste Geschäftseinrichtung, durch die die Ge-",
        "words": [
          {
            "bbox": [
              304.6866,
              197.2044,
              348.13932,
              204.5004
            ],
            "text": "triebsstätte“"
          },
          {
            "bbox": [
              350.61788,
              197.2044,
              365.4314,
              204.5004
            ],
            "text": "eine"
          },
          {
            "bbox": [
              367.91068,
              197.2044,
              385.29068,
              204.5004
            ],
            "text": "feste"
          },
          {
            "bbox": [
              387.76996,
              197.2044,
              465.98588,
              204.5004
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              468.465,
              197.2044,
              488.91492,
              204.5004
            ],
            "text": "durch"
          },
          {
            "bbox": [
              491.3946,
              197.2044,
              502.20812,
              204.5004
            ],
            "text": "die"
          },
          {
            "bbox": [
              504.6874,
              197.2044,
              515.50092,
              204.5004
            ],
            "text": "die"
          },
          {
            "bbox": [
              517.9802,
              197.2044,
              531.45796,
              204.5004
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          304.68596,
          206.77128,
          531.45716,
          214.06728
        ],
        "id": "pdf-003-line-028",
        "source_page": 3,
        "text": "schäftstätigkeit eines Unternehmens ganz oder teilweise ausge-",
        "words": [
          {
            "bbox": [
              304.68596,
              206.77128,
              359.0182,
              214.06728
            ],
            "text": "schäftstätigkeit"
          },
          {
            "bbox": [
              361.07948,
              206.77128,
              379.89188,
              214.06728
            ],
            "text": "eines"
          },
          {
            "bbox": [
              381.95364,
              206.77128,
              434.30908,
              214.06728
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              436.37084,
              206.77128,
              453.54476,
              214.06728
            ],
            "text": "ganz"
          },
          {
            "bbox": [
              455.60636,
              206.77128,
              471.89916,
              214.06728
            ],
            "text": "oder"
          },
          {
            "bbox": [
              473.959,
              206.77128,
              504.65524,
              214.06728
            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              506.71588,
              206.77128,
              531.45716,
              214.06728
            ],
            "text": "ausge-"
          }
        ]
      },
      {
        "bbox": [
          304.68516,
          216.33816,
          335.93844,
          223.63416
        ],
        "id": "pdf-003-line-030",
        "source_page": 3,
        "text": "übt wird.",
        "words": [
          {
            "bbox": [
              304.68516,
              216.33816,
              316.3946,
              223.63416
            ],
            "text": "übt"
          },
          {
            "bbox": [
              318.61684,
              216.33816,
              335.93844,
              223.63416
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          313.18892,
          230.50864,
          514.86148,
          237.80464
        ],
        "id": "pdf-003-line-033",
        "source_page": 3,
        "text": "(2) Der Ausdruck „Betriebsstätte“ umfasst insbesondere",
        "words": [
          {
            "bbox": [
              313.18892,
              230.50864,
              321.77852,
              237.80464
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.22412,
              230.50864,
              338.81388,
              237.80464
            ],
            "text": "Der"
          },
          {
            "bbox": [
              341.03468,
              230.50864,
              374.96396,
              237.80464
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              377.18508,
              230.50864,
              433.81732,
              237.80464
            ],
            "text": "„Betriebsstätte“"
          },
          {
            "bbox": [
              436.0382,
              230.50864,
              464.48988,
              237.80464
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              466.71212,
              230.50864,
              514.86148,
              237.80464
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          304.68476,
          244.6792,
          394.96916,
          251.9752
        ],
        "id": "pdf-003-line-035",
        "source_page": 3,
        "text": "a) einen Ort der Leitung;",
        "words": [
          {
            "bbox": [
              304.68476,
              244.6792,
              311.05164,
              251.9752
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.4406,
              244.6792,
              336.701,
              251.9752
            ],
            "text": "einen"
          },
          {
            "bbox": [
              338.923,
              244.6792,
              350.22228,
              251.9752
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              352.44452,
              244.6792,
              364.14556,
              251.9752
            ],
            "text": "der"
          },
          {
            "bbox": [
              366.36636,
              244.6792,
              394.96916,
              251.9752
            ],
            "text": "Leitung;"
          }
        ]
      },
      {
        "bbox": [
          304.68468,
          258.84976,
          407.93948,
          266.14576
        ],
        "id": "pdf-003-line-037",
        "source_page": 3,
        "text": "b) eine Zweigniederlassung;",
        "words": [
          {
            "bbox": [
              304.68468,
              258.84976,
              311.49884,
              266.14576
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.44052,
              258.84976,
              332.25404,
              266.14576
            ],
            "text": "eine"
          },
          {
            "bbox": [
              334.47564,
              258.84976,
              407.93948,
              266.14576
            ],
            "text": "Zweigniederlassung;"
          }
        ]
      },
      {
        "bbox": [
          304.68428,
          273.02032,
          391.5506,
          280.31632
        ],
        "id": "pdf-003-line-039",
        "source_page": 3,
        "text": "c) eine Geschäftsstelle;",
        "words": [
          {
            "bbox": [
              304.68428,
              273.02032,
              311.05116,
              280.31632
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.44012,
              273.02032,
              332.25364,
              280.31632
            ],
            "text": "eine"
          },
          {
            "bbox": [
              334.47524,
              273.02032,
              391.5506,
              280.31632
            ],
            "text": "Geschäftsstelle;"
          }
        ]
      },
      {
        "bbox": [
          304.6842,
          287.1908,
          400.2106,
          294.4868
        ],
        "id": "pdf-003-line-041",
        "source_page": 3,
        "text": "d) eine Fabrikationsstätte;",
        "words": [
          {
            "bbox": [
              304.6842,
              287.1908,
              311.49836,
              294.4868
            ],
            "text": "d)"
          },
          {
            "bbox": [
              317.44004,
              287.1908,
              332.25356,
              294.4868
            ],
            "text": "eine"
          },
          {
            "bbox": [
              334.47516,
              287.1908,
              400.2106,
              294.4868
            ],
            "text": "Fabrikationsstätte;"
          }
        ]
      },
      {
        "bbox": [
          304.68412,
          301.36144,
          375.07004,
          308.65744
        ],
        "id": "pdf-003-line-044",
        "source_page": 3,
        "text": "e) eine Werkstätte;",
        "words": [
          {
            "bbox": [
              304.68412,
              301.36144,
              311.051,
              308.65744
            ],
            "text": "e)"
          },
          {
            "bbox": [
              317.43996,
              301.36144,
              332.25348,
              308.65744
            ],
            "text": "eine"
          },
          {
            "bbox": [
              334.47508,
              301.36144,
              375.07004,
              308.65744
            ],
            "text": "Werkstätte;"
          }
        ]
      },
      {
        "bbox": [
          304.68412,
          315.53192,
          531.45716,
          322.82792
        ],
        "id": "pdf-003-line-046",
        "source_page": 3,
        "text": "f) ein Bergwerk, ein Öl- oder Gasvorkommen, einen Steinbruch",
        "words": [
          {
            "bbox": [
              304.68412,
              315.53192,
              309.50612,
              322.82792
            ],
            "text": "f)"
          },
          {
            "bbox": [
              317.43996,
              315.53192,
              327.90204,
              322.82792
            ],
            "text": "ein"
          },
          {
            "bbox": [
              329.87364,
              315.53192,
              365.92556,
              322.82792
            ],
            "text": "Bergwerk,"
          },
          {
            "bbox": [
              367.8966,
              315.53192,
              378.35868,
              322.82792
            ],
            "text": "ein"
          },
          {
            "bbox": [
              380.33028,
              315.53192,
              391.23956,
              322.82792
            ],
            "text": "Öl-"
          },
          {
            "bbox": [
              393.21116,
              315.53192,
              409.41972,
              322.82792
            ],
            "text": "oder"
          },
          {
            "bbox": [
              411.39012,
              315.53192,
              469.92724,
              322.82792
            ],
            "text": "Gasvorkommen,"
          },
          {
            "bbox": [
              471.89828,
              315.53192,
              491.04636,
              322.82792
            ],
            "text": "einen"
          },
          {
            "bbox": [
              493.01796,
              315.53192,
              531.45716,
              322.82792
            ],
            "text": "Steinbruch"
          }
        ]
      },
      {
        "bbox": [
          317.43988,
          325.09888,
          531.4566,
          332.39488
        ],
        "id": "pdf-003-line-048",
        "source_page": 3,
        "text": "oder eine andere Stätte der Ausbeutung von Bodenschätzen.",
        "words": [
          {
            "bbox": [
              317.43988,
              325.09888,
              333.57836,
              332.39488
            ],
            "text": "oder"
          },
          {
            "bbox": [
              335.52532,
              325.09888,
              350.18452,
              332.39488
            ],
            "text": "eine"
          },
          {
            "bbox": [
              352.13236,
              325.09888,
              376.46788,
              332.39488
            ],
            "text": "andere"
          },
          {
            "bbox": [
              378.41572,
              325.09888,
              399.36828,
              332.39488
            ],
            "text": "Stätte"
          },
          {
            "bbox": [
              401.31612,
              325.09888,
              412.91428,
              332.39488
            ],
            "text": "der"
          },
          {
            "bbox": [
              414.86124,
              325.09888,
              457.51932,
              332.39488
            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              459.46804,
              325.09888,
              472.40484,
              332.39488
            ],
            "text": "von"
          },
          {
            "bbox": [
              474.35308,
              325.09888,
              531.4566,
              332.39488
            ],
            "text": "Bodenschätzen."
          }
        ]
      },
      {
        "bbox": [
          313.1886,
          339.26936,
          531.45692,
          346.56536
        ],
        "id": "pdf-003-line-050",
        "source_page": 3,
        "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-",
        "words": [
          {
            "bbox": [
              313.1886,
              339.26936,
              321.80484,
              346.56536
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.27708,
              339.26936,
              341.72244,
              346.56536
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              344.4018,
              339.26936,
              398.93492,
              346.56536
            ],
            "text": "Bauausführung"
          },
          {
            "bbox": [
              401.61524,
              339.26936,
              417.94804,
              346.56536
            ],
            "text": "oder"
          },
          {
            "bbox": [
              420.62668,
              339.26936,
              452.4146,
              346.56536
            ],
            "text": "Montage"
          },
          {
            "bbox": [
              455.09396,
              339.26936,
              463.41596,
              346.56536
            ],
            "text": "ist"
          },
          {
            "bbox": [
              466.09596,
              339.26936,
              477.68124,
              346.56536
            ],
            "text": "nur"
          },
          {
            "bbox": [
              480.35988,
              339.26936,
              498.3322,
              346.56536
            ],
            "text": "dann"
          },
          {
            "bbox": [
              501.01204,
              339.26936,
              515.86556,
              346.56536
            ],
            "text": "eine"
          },
          {
            "bbox": [
              518.545,
              339.26936,
              531.45692,
              346.56536
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          304.68516,
          348.83624,
          508.49684,
          356.13224
        ],
        "id": "pdf-003-line-052",
        "source_page": 3,
        "text": "triebsstätte, wenn ihre Dauer zwölf Monate überschreitet.",
        "words": [
          {
            "bbox": [
              304.68516,
              348.83624,
              346.95388,
              356.13224
            ],
            "text": "triebsstätte,"
          },
          {
            "bbox": [
              349.17532,
              348.83624,
              368.42796,
              356.13224
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              370.64996,
              348.83624,
              383.6862,
              356.13224
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              385.9078,
              348.83624,
              407.23972,
              356.13224
            ],
            "text": "Dauer"
          },
          {
            "bbox": [
              409.46052,
              348.83624,
              428.09796,
              356.13224
            ],
            "text": "zwölf"
          },
          {
            "bbox": [
              430.31988,
              348.83624,
              457.33852,
              356.13224
            ],
            "text": "Monate"
          },
          {
            "bbox": [
              459.56012,
              348.83624,
              508.49684,
              356.13224
            ],
            "text": "überschreitet."
          }
        ]
      },
      {
        "bbox": [
          313.18876,
          363.00688,
          531.45636,
          370.30288
        ],
        "id": "pdf-003-line-054",
        "source_page": 3,
        "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
        "words": [
          {
            "bbox": [
              313.18876,
              363.00688,
              321.77836,
              370.30288
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.22396,
              363.00688,
              367.60708,
              370.30288
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              369.8398,
              363.00688,
              381.54084,
              370.30288
            ],
            "text": "der"
          },
          {
            "bbox": [
              383.77212,
              363.00688,
              432.41724,
              370.30288
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              434.64972,
              363.00688,
              488.5918,
              370.30288
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              490.82428,
              363.00688,
              513.93156,
              370.30288
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              516.16476,
              363.00688,
              531.45636,
              370.30288
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          304.68436,
          372.57376,
          431.4094,
          379.86976
        ],
        "id": "pdf-003-line-056",
        "source_page": 3,
        "text": "kels gelten nicht als Betriebsstätten",
        "words": [
          {
            "bbox": [
              304.68436,
              372.57376,
              318.8718,
              379.86976
            ],
            "text": "kels"
          },
          {
            "bbox": [
              321.09452,
              372.57376,
              342.92132,
              379.86976
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              345.14332,
              372.57376,
              362.62812,
              379.86976
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              364.85036,
              372.57376,
              374.9206,
              379.86976
            ],
            "text": "als"
          },
          {
            "bbox": [
              377.14332,
              372.57376,
              431.4094,
              379.86976
            ],
            "text": "Betriebsstätten"
          }
        ]
      },
      {
        "bbox": [
          304.6842,
          386.74432,
          531.45532,
          394.04032
        ],
        "id": "pdf-003-line-058",
        "source_page": 3,
        "text": "a) Einrichtungen, die ausschließlich zur Lagerung, Ausstellung",
        "words": [
          {
            "bbox": [
              304.6842,
              386.74432,
              311.05108,
              394.04032
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.44004,
              386.74432,
              368.75076,
              394.04032
            ],
            "text": "Einrichtungen,"
          },
          {
            "bbox": [
              371.42044,
              386.74432,
              382.24164,
              394.04032
            ],
            "text": "die"
          },
          {
            "bbox": [
              384.91156,
              386.74432,
              435.03228,
              394.04032
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              437.7026,
              386.74432,
              448.66132,
              394.04032
            ],
            "text": "zur"
          },
          {
            "bbox": [
              451.33044,
              386.74432,
              487.36236,
              394.04032
            ],
            "text": "Lagerung,"
          },
          {
            "bbox": [
              490.03204,
              386.74432,
              531.45532,
              394.04032
            ],
            "text": "Ausstellung"
          }
        ]
      },
      {
        "bbox": [
          317.44044,
          396.3112,
          531.45556,
          403.6072
        ],
        "id": "pdf-003-line-060",
        "source_page": 3,
        "text": "oder Auslieferung von Gütern oder Waren des Unternehmens",
        "words": [
          {
            "bbox": [
              317.44044,
              396.3112,
              333.58036,
              403.6072
            ],
            "text": "oder"
          },
          {
            "bbox": [
              335.52788,
              396.3112,
              379.25412,
              403.6072
            ],
            "text": "Auslieferung"
          },
          {
            "bbox": [
              381.20332,
              396.3112,
              394.14116,
              403.6072
            ],
            "text": "von"
          },
          {
            "bbox": [
              396.0898,
              396.3112,
              420.17916,
              403.6072
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              422.1278,
              396.3112,
              438.26772,
              403.6072
            ],
            "text": "oder"
          },
          {
            "bbox": [
              440.21524,
              396.3112,
              462.82828,
              403.6072
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              464.77692,
              396.3112,
              477.71204,
              403.6072
            ],
            "text": "des"
          },
          {
            "bbox": [
              479.66148,
              396.3112,
              531.45556,
              403.6072
            ],
            "text": "Unternehmens"
          }
        ]
      },
      {
        "bbox": [
          317.44108,
          405.87808,
          375.05756,
          413.17408
        ],
        "id": "pdf-003-line-062",
        "source_page": 3,
        "text": "benutzt werden;",
        "words": [
          {
            "bbox": [
              317.44108,
              405.87808,
              344.25204,
              413.17408
            ],
            "text": "benutzt"
          },
          {
            "bbox": [
              346.47428,
              405.87808,
              375.05756,
              413.17408
            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
          304.68516,
          420.04856,
          531.45732,
          427.34456
        ],
        "id": "pdf-003-line-064",
        "source_page": 3,
        "text": "b) Bestände von Gütern oder Waren des Unternehmens, die",
        "words": [
          {
            "bbox": [
              304.68516,
              420.04856,
              311.49932,
              427.34456
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.441,
              420.04856,
              352.13708,
              427.34456
            ],
            "text": "Bestände"
          },
          {
            "bbox": [
              355.24084,
              420.04856,
              368.4586,
              427.34456
            ],
            "text": "von"
          },
          {
            "bbox": [
              371.5626,
              420.04856,
              396.35188,
              427.34456
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              399.45588,
              420.04856,
              416.01572,
              427.34456
            ],
            "text": "oder"
          },
          {
            "bbox": [
              419.11868,
              420.04856,
              442.29172,
              427.34456
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              445.39572,
              420.04856,
              458.61076,
              427.34456
            ],
            "text": "des"
          },
          {
            "bbox": [
              461.71556,
              420.04856,
              517.36244,
              427.34456
            ],
            "text": "Unternehmens,"
          },
          {
            "bbox": [
              520.46588,
              420.04856,
              531.45732,
              427.34456
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          317.44116,
          429.6156,
          531.45652,
          436.9116
        ],
        "id": "pdf-003-line-066",
        "source_page": 3,
        "text": "ausschließlich zur Lagerung, Ausstellung oder Auslieferung",
        "words": [
          {
            "bbox": [
              317.44116,
              429.6156,
              367.93644,
              436.9116
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              370.63556,
              429.6156,
              381.65196,
              436.9116
            ],
            "text": "zur"
          },
          {
            "bbox": [
              384.34988,
              429.6156,
              420.61236,
              436.9116
            ],
            "text": "Lagerung,"
          },
          {
            "bbox": [
              423.31084,
              429.6156,
              465.02196,
              436.9116
            ],
            "text": "Ausstellung"
          },
          {
            "bbox": [
              467.72156,
              429.6156,
              484.11236,
              436.9116
            ],
            "text": "oder"
          },
          {
            "bbox": [
              486.81028,
              429.6156,
              531.45652,
              436.9116
            ],
            "text": "Auslieferung"
          }
        ]
      },
      {
        "bbox": [
          317.44116,
          439.18248,
          388.2022,
          446.47848
        ],
        "id": "pdf-003-line-068",
        "source_page": 3,
        "text": "unterhalten werden;",
        "words": [
          {
            "bbox": [
              317.44116,
              439.18248,
              357.39692,
              446.47848
            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
              359.61892,
              439.18248,
              388.2022,
              446.47848
            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
          304.68516,
          453.35296,
          531.45732,
          460.64896
        ],
        "id": "pdf-003-line-070",
        "source_page": 3,
        "text": "c) Bestände von Gütern oder Waren des Unternehmens, die",
        "words": [
          {
            "bbox": [
              304.68516,
              453.35296,
              311.05204,
              460.64896
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.441,
              453.35296,
              352.13708,
              460.64896
            ],
            "text": "Bestände"
          },
          {
            "bbox": [
              355.24084,
              453.35296,
              368.4586,
              460.64896
            ],
            "text": "von"
          },
          {
            "bbox": [
              371.5626,
              453.35296,
              396.35188,
              460.64896
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              399.45588,
              453.35296,
              416.01572,
              460.64896
            ],
            "text": "oder"
          },
          {
            "bbox": [
              419.11868,
              453.35296,
              442.29172,
              460.64896
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              445.39572,
              453.35296,
              458.61076,
              460.64896
            ],
            "text": "des"
          },
          {
            "bbox": [
              461.71556,
              453.35296,
              517.36244,
              460.64896
            ],
            "text": "Unternehmens,"
          },
          {
            "bbox": [
              520.46588,
              453.35296,
              531.45732,
              460.64896
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          317.44116,
          462.91992,
          531.45684,
          470.21592
        ],
        "id": "pdf-003-line-072",
        "source_page": 3,
        "text": "ausschließlich zu dem Zweck unterhalten werden, durch ein",
        "words": [
          {
            "bbox": [
              317.44116,
              462.91992,
              367.51196,
              470.21592
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              369.90404,
              462.91992,
              378.19188,
              470.21592
            ],
            "text": "zu"
          },
          {
            "bbox": [
              380.58396,
              462.91992,
              396.445,
              470.21592
            ],
            "text": "dem"
          },
          {
            "bbox": [
              398.83612,
              462.91992,
              422.38252,
              470.21592
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              424.77372,
              462.91992,
              464.72948,
              470.21592
            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
              467.12156,
              462.91992,
              495.70484,
              470.21592
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              498.09636,
              462.91992,
              518.54636,
              470.21592
            ],
            "text": "durch"
          },
          {
            "bbox": [
              520.93852,
              462.91992,
              531.45684,
              470.21592
            ],
            "text": "ein"
          }
        ]
      },
      {
        "bbox": [
          317.44076,
          472.4868,
          531.4574,
          479.7828
        ],
        "id": "pdf-003-line-074",
        "source_page": 3,
        "text": "anderes Unternehmen bearbeitet oder verarbeitet zu werden;",
        "words": [
          {
            "bbox": [
              317.44076,
              472.4868,
              345.8082,
              479.7828
            ],
            "text": "anderes"
          },
          {
            "bbox": [
              347.77116,
              472.4868,
              395.75356,
              479.7828
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              397.71588,
              472.4868,
              433.42276,
              479.7828
            ],
            "text": "bearbeitet"
          },
          {
            "bbox": [
              435.38524,
              472.4868,
              451.56596,
              479.7828
            ],
            "text": "oder"
          },
          {
            "bbox": [
              453.52708,
              472.4868,
              490.92308,
              479.7828
            ],
            "text": "verarbeitet"
          },
          {
            "bbox": [
              492.88556,
              472.4868,
              501.13604,
              479.7828
            ],
            "text": "zu"
          },
          {
            "bbox": [
              503.09836,
              472.4868,
              531.4574,
              479.7828
            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
          304.685,
          486.65736,
          531.45964,
          493.95336
        ],
        "id": "pdf-003-line-076",
        "source_page": 3,
        "text": "d) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
        "words": [
          {
            "bbox": [
              304.685,
              486.65736,
              311.49916,
              493.95336
            ],
            "text": "d)"
          },
          {
            "bbox": [
              317.44084,
              486.65736,
              332.40612,
              493.95336
            ],
            "text": "eine"
          },
          {
            "bbox": [
              335.12284,
              486.65736,
              352.70492,
              493.95336
            ],
            "text": "feste"
          },
          {
            "bbox": [
              355.42164,
              486.65736,
              434.649,
              493.95336
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              437.3654,
              486.65736,
              448.28004,
              493.95336
            ],
            "text": "die"
          },
          {
            "bbox": [
              450.99676,
              486.65736,
              501.725,
              493.95336
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              504.44204,
              486.65736,
              512.78044,
              493.95336
            ],
            "text": "zu"
          },
          {
            "bbox": [
              515.4974,
              486.65736,
              531.45964,
              493.95336
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          317.44164,
          496.22424,
          531.45884,
          503.52024
        ],
        "id": "pdf-003-line-077",
        "source_page": 3,
        "text": "Zweck unterhalten wird, für das Unternehmen Güter oder",
        "words": [
          {
            "bbox": [
              317.44164,
              496.22424,
              341.34412,
              503.52024
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              344.58092,
              496.22424,
              385.4262,
              503.52024
            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
              388.66388,
              496.22424,
              406.34132,
              503.52024
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              409.57844,
              496.22424,
              419.23468,
              503.52024
            ],
            "text": "für"
          },
          {
            "bbox": [
              422.47132,
              496.22424,
              435.68636,
              503.52024
            ],
            "text": "das"
          },
          {
            "bbox": [
              438.92484,
              496.22424,
              488.17052,
              503.52024
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              491.4082,
              496.22424,
              511.66236,
              503.52024
            ],
            "text": "Güter"
          },
          {
            "bbox": [
              514.899,
              496.22424,
              531.45884,
              503.52024
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          317.44172,
          505.7912,
          509.86276,
          513.0872
        ],
        "id": "pdf-003-line-079",
        "source_page": 3,
        "text": "Waren einzukaufen oder Informationen zu beschaffen;",
        "words": [
          {
            "bbox": [
              317.44172,
              505.7912,
              340.25876,
              513.0872
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              342.48076,
              505.7912,
              385.28804,
              513.0872
            ],
            "text": "einzukaufen"
          },
          {
            "bbox": [
              387.51004,
              505.7912,
              403.80284,
              513.0872
            ],
            "text": "oder"
          },
          {
            "bbox": [
              406.02364,
              505.7912,
              455.35628,
              513.0872
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              457.57828,
              505.7912,
              465.86612,
              513.0872
            ],
            "text": "zu"
          },
          {
            "bbox": [
              468.08812,
              505.7912,
              509.86276,
              513.0872
            ],
            "text": "beschaffen;"
          }
        ]
      },
      {
        "bbox": [
          304.68564,
          519.96176,
          531.46028,
          527.25776
        ],
        "id": "pdf-003-line-081",
        "source_page": 3,
        "text": "e) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
        "words": [
          {
            "bbox": [
              304.68564,
              519.96176,
              311.05252,
              527.25776
            ],
            "text": "e)"
          },
          {
            "bbox": [
              317.44148,
              519.96176,
              332.40676,
              527.25776
            ],
            "text": "eine"
          },
          {
            "bbox": [
              335.12348,
              519.96176,
              352.70556,
              527.25776
            ],
            "text": "feste"
          },
          {
            "bbox": [
              355.42228,
              519.96176,
              434.64964,
              527.25776
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              437.36604,
              519.96176,
              448.28068,
              527.25776
            ],
            "text": "die"
          },
          {
            "bbox": [
              450.9974,
              519.96176,
              501.72564,
              527.25776
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              504.44268,
              519.96176,
              512.78108,
              527.25776
            ],
            "text": "zu"
          },
          {
            "bbox": [
              515.49804,
              519.96176,
              531.46028,
              527.25776
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          317.44228,
          529.52864,
          531.45772,
          536.82464
        ],
        "id": "pdf-003-line-083",
        "source_page": 3,
        "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-",
        "words": [
          {
            "bbox": [
              317.44228,
              529.52864,
              340.98868,
              536.82464
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              343.50404,
              529.52864,
              383.4598,
              536.82464
            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
              385.97604,
              529.52864,
              403.29764,
              536.82464
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              405.81332,
              529.52864,
              415.2918,
              536.82464
            ],
            "text": "für"
          },
          {
            "bbox": [
              417.80684,
              529.52864,
              430.84388,
              536.82464
            ],
            "text": "das"
          },
          {
            "bbox": [
              433.36084,
              529.52864,
              481.717,
              536.82464
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              484.23324,
              529.52864,
              508.82604,
              536.82464
            ],
            "text": "andere"
          },
          {
            "bbox": [
              511.34188,
              529.52864,
              531.45772,
              536.82464
            ],
            "text": "Tätig-"
          }
        ]
      },
      {
        "bbox": [
          317.44148,
          539.09552,
          531.45644,
          546.39152
        ],
        "id": "pdf-003-line-085",
        "source_page": 3,
        "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-",
        "words": [
          {
            "bbox": [
              317.44148,
              539.09552,
              338.57148,
              546.39152
            ],
            "text": "keiten"
          },
          {
            "bbox": [
              340.52668,
              539.09552,
              381.31148,
              546.39152
            ],
            "text": "auszuüben,"
          },
          {
            "bbox": [
              383.26604,
              539.09552,
              393.9906,
              546.39152
            ],
            "text": "die"
          },
          {
            "bbox": [
              395.94548,
              539.09552,
              447.11148,
              546.39152
            ],
            "text": "vorbereitender"
          },
          {
            "bbox": [
              449.06556,
              539.09552,
              459.3814,
              546.39152
            ],
            "text": "Art"
          },
          {
            "bbox": [
              461.33692,
              539.09552,
              476.17012,
              546.39152
            ],
            "text": "sind"
          },
          {
            "bbox": [
              478.1242,
              539.09552,
              494.28364,
              546.39152
            ],
            "text": "oder"
          },
          {
            "bbox": [
              496.23772,
              539.09552,
              510.91788,
              546.39152
            ],
            "text": "eine"
          },
          {
            "bbox": [
              512.87276,
              539.09552,
              531.45644,
              546.39152
            ],
            "text": "Hilfs-"
          }
        ]
      },
      {
        "bbox": [
          317.44132,
          548.6624,
          385.00484,
          555.9584
        ],
        "id": "pdf-003-line-087",
        "source_page": 3,
        "text": "tätigkeit darstellen;",
        "words": [
          {
            "bbox": [
              317.44132,
              548.6624,
              345.8498,
              555.9584
            ],
            "text": "tätigkeit"
          },
          {
            "bbox": [
              348.07204,
              548.6624,
              385.00484,
              555.9584
            ],
            "text": "darstellen;"
          }
        ]
      },
      {
        "bbox": [
          304.68532,
          562.83288,
          531.45996,
          570.12888
        ],
        "id": "pdf-003-line-090",
        "source_page": 3,
        "text": "f) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
        "words": [
          {
            "bbox": [
              304.68532,
              562.83288,
              309.50732,
              570.12888
            ],
            "text": "f)"
          },
          {
            "bbox": [
              317.44116,
              562.83288,
              332.40644,
              570.12888
            ],
            "text": "eine"
          },
          {
            "bbox": [
              335.12316,
              562.83288,
              352.70524,
              570.12888
            ],
            "text": "feste"
          },
          {
            "bbox": [
              355.42196,
              562.83288,
              434.64932,
              570.12888
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              437.36572,
              562.83288,
              448.28036,
              570.12888
            ],
            "text": "die"
          },
          {
            "bbox": [
              450.99708,
              562.83288,
              501.72532,
              570.12888
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              504.44236,
              562.83288,
              512.78076,
              570.12888
            ],
            "text": "zu"
          },
          {
            "bbox": [
              515.49772,
              562.83288,
              531.45996,
              570.12888
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          317.44196,
          572.39992,
          531.45756,
          579.69592
        ],
        "id": "pdf-003-line-092",
        "source_page": 3,
        "text": "Zweck unterhalten wird, mehrere der unter den Nummern 1",
        "words": [
          {
            "bbox": [
              317.44196,
              572.39992,
              340.98836,
              579.69592
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              343.59044,
              572.39992,
              383.5462,
              579.69592
            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
              386.14916,
              572.39992,
              403.47076,
              579.69592
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              406.07316,
              572.39992,
              435.26372,
              579.69592
            ],
            "text": "mehrere"
          },
          {
            "bbox": [
              437.86628,
              572.39992,
              449.56732,
              579.69592
            ],
            "text": "der"
          },
          {
            "bbox": [
              452.16908,
              572.39992,
              470.44444,
              579.69592
            ],
            "text": "unter"
          },
          {
            "bbox": [
              473.0462,
              572.39992,
              486.53124,
              579.69592
            ],
            "text": "den"
          },
          {
            "bbox": [
              489.1342,
              572.39992,
              524.40652,
              579.69592
            ],
            "text": "Nummern"
          },
          {
            "bbox": [
              527.00956,
              572.39992,
              531.45756,
              579.69592
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          317.4414,
          581.9668,
          531.45628,
          589.2628
        ],
        "id": "pdf-003-line-094",
        "source_page": 3,
        "text": "bis 5 genannten Tätigkeiten auszuüben, vorausgesetzt, dass",
        "words": [
          {
            "bbox": [
              317.4414,
              581.9668,
              327.95892,
              589.2628
            ],
            "text": "bis"
          },
          {
            "bbox": [
              330.07572,
              581.9668,
              334.52372,
              589.2628
            ],
            "text": "5"
          },
          {
            "bbox": [
              336.6398,
              581.9668,
              374.32796,
              589.2628
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              376.44404,
              581.9668,
              414.80012,
              589.2628
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              416.9162,
              581.9668,
              458.10108,
              589.2628
            ],
            "text": "auszuüben,"
          },
          {
            "bbox": [
              460.2166,
              581.9668,
              512.30364,
              589.2628
            ],
            "text": "vorausgesetzt,"
          },
          {
            "bbox": [
              514.41916,
              581.9668,
              531.45628,
              589.2628
            ],
            "text": "dass"
          }
        ]
      },
      {
        "bbox": [
          317.44108,
          591.53368,
          531.45708,
          598.82968
        ],
        "id": "pdf-003-line-096",
        "source_page": 3,
        "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-",
        "words": [
          {
            "bbox": [
              317.44108,
              591.53368,
              328.42692,
              598.82968
            ],
            "text": "die"
          },
          {
            "bbox": [
              331.17916,
              591.53368,
              345.9558,
              598.82968
            ],
            "text": "sich"
          },
          {
            "bbox": [
              348.70836,
              591.53368,
              373.387,
              598.82968
            ],
            "text": "daraus"
          },
          {
            "bbox": [
              376.14028,
              591.53368,
              415.051,
              598.82968
            ],
            "text": "ergebende"
          },
          {
            "bbox": [
              417.80324,
              591.53368,
              475.41932,
              598.82968
            ],
            "text": "Gesamttätigkeit"
          },
          {
            "bbox": [
              478.17212,
              591.53368,
              490.04548,
              598.82968
            ],
            "text": "der"
          },
          {
            "bbox": [
              492.79684,
              591.53368,
              515.05428,
              598.82968
            ],
            "text": "festen"
          },
          {
            "bbox": [
              517.80684,
              591.53368,
              531.45708,
              598.82968
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          317.44148,
          601.10056,
          531.45692,
          608.39656
        ],
        "id": "pdf-003-line-098",
        "source_page": 3,
        "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-",
        "words": [
          {
            "bbox": [
              317.44148,
              601.10056,
              383.06844,
              608.39656
            ],
            "text": "schäftseinrichtung"
          },
          {
            "bbox": [
              385.12452,
              601.10056,
              436.86836,
              608.39656
            ],
            "text": "vorbereitender"
          },
          {
            "bbox": [
              438.92276,
              601.10056,
              449.32756,
              608.39656
            ],
            "text": "Art"
          },
          {
            "bbox": [
              451.3834,
              601.10056,
              459.67876,
              608.39656
            ],
            "text": "ist"
          },
          {
            "bbox": [
              461.7346,
              601.10056,
              478.0274,
              608.39656
            ],
            "text": "oder"
          },
          {
            "bbox": [
              480.0818,
              601.10056,
              494.89532,
              608.39656
            ],
            "text": "eine"
          },
          {
            "bbox": [
              496.95052,
              601.10056,
              531.45692,
              608.39656
            ],
            "text": "Hilfstätig-"
          }
        ]
      },
      {
        "bbox": [
          317.44084,
          610.6676,
          363.08068,
          617.9636
        ],
        "id": "pdf-003-line-099",
        "source_page": 3,
        "text": "keit darstellt.",
        "words": [
          {
            "bbox": [
              317.44084,
              610.6676,
              330.14828,
              617.9636
            ],
            "text": "keit"
          },
          {
            "bbox": [
              332.37052,
              610.6676,
              363.08068,
              617.9636
            ],
            "text": "darstellt."
          }
        ]
      },
      {
        "bbox": [
          313.18876,
          624.83816,
          531.45684,
          632.13416
        ],
        "id": "pdf-003-line-102",
        "source_page": 3,
        "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-",
        "words": [
          {
            "bbox": [
              313.18876,
              624.83816,
              321.77836,
              632.13416
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.22396,
              624.83816,
              334.81428,
              632.13416
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              337.27404,
              624.83816,
              352.08756,
              632.13416
            ],
            "text": "eine"
          },
          {
            "bbox": [
              354.54668,
              624.83816,
              379.38908,
              632.13416
            ],
            "text": "Person"
          },
          {
            "bbox": [
              381.8486,
              624.83816,
              385.8486,
              632.13416
            ],
            "text": "–"
          },
          {
            "bbox": [
              388.30884,
              624.83816,
              399.42652,
              632.13416
            ],
            "text": "mit"
          },
          {
            "bbox": [
              401.88628,
              624.83816,
              439.82492,
              632.13416
            ],
            "text": "Ausnahme"
          },
          {
            "bbox": [
              442.28404,
              624.83816,
              461.09644,
              632.13416
            ],
            "text": "eines"
          },
          {
            "bbox": [
              463.55668,
              624.83816,
              514.37948,
              632.13416
            ],
            "text": "unabhängigen"
          },
          {
            "bbox": [
              516.83908,
              624.83816,
              531.45684,
              632.13416
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.68476,
          634.40512,
          531.45812,
          641.70112
        ],
        "id": "pdf-003-line-103",
        "source_page": 3,
        "text": "treters im Sinne des Absatzes 6 – für ein Unternehmen tätig und",
        "words": [
          {
            "bbox": [
              304.68476,
              634.40512,
              327.39564,
              641.70112
            ],
            "text": "treters"
          },
          {
            "bbox": [
              329.52404,
              634.40512,
              338.1234,
              641.70112
            ],
            "text": "im"
          },
          {
            "bbox": [
              340.25012,
              634.40512,
              360.39964,
              641.70112
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              362.52692,
              634.40512,
              375.56396,
              641.70112
            ],
            "text": "des"
          },
          {
            "bbox": [
              377.69236,
              634.40512,
              410.42268,
              641.70112
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              412.55108,
              634.40512,
              416.99908,
              641.70112
            ],
            "text": "6"
          },
          {
            "bbox": [
              419.12676,
              634.40512,
              423.12676,
              641.70112
            ],
            "text": "–"
          },
          {
            "bbox": [
              425.25516,
              634.40512,
              434.73364,
              641.70112
            ],
            "text": "für"
          },
          {
            "bbox": [
              436.86012,
              634.40512,
              447.37836,
              641.70112
            ],
            "text": "ein"
          },
          {
            "bbox": [
              449.50604,
              634.40512,
              497.8622,
              641.70112
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              499.98988,
              634.40512,
              515.69116,
              641.70112
            ],
            "text": "tätig"
          },
          {
            "bbox": [
              517.8194,
              634.40512,
              531.45812,
              641.70112
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.68452,
          643.972,
          531.455,
          651.268
        ],
        "id": "pdf-003-line-105",
        "source_page": 3,
        "text": "besitzt sie in einem Vertragsstaat die Vollmacht, im Namen des",
        "words": [
          {
            "bbox": [
              304.68452,
              643.972,
              328.37628,
              651.268
            ],
            "text": "besitzt"
          },
          {
            "bbox": [
              330.90116,
              643.972,
              340.97252,
              651.268
            ],
            "text": "sie"
          },
          {
            "bbox": [
              343.49676,
              643.972,
              349.72012,
              651.268
            ],
            "text": "in"
          },
          {
            "bbox": [
              352.24476,
              643.972,
              373.88116,
              651.268
            ],
            "text": "einem"
          },
          {
            "bbox": [
              376.40484,
              643.972,
              423.45388,
              651.268
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              425.97876,
              643.972,
              436.79228,
              651.268
            ],
            "text": "die"
          },
          {
            "bbox": [
              439.31652,
              643.972,
              476.61068,
              651.268
            ],
            "text": "Vollmacht,"
          },
          {
            "bbox": [
              479.13476,
              643.972,
              487.73412,
              651.268
            ],
            "text": "im"
          },
          {
            "bbox": [
              490.2578,
              643.972,
              515.89324,
              651.268
            ],
            "text": "Namen"
          },
          {
            "bbox": [
              518.41788,
              643.972,
              531.455,
              651.268
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          304.68396,
          653.53888,
          531.45524,
          660.83488
        ],
        "id": "pdf-003-line-107",
        "source_page": 3,
        "text": "Unternehmens Verträge abzuschließen, und übt sie die Vollmacht",
        "words": [
          {
            "bbox": [
              304.68396,
              653.53888,
              356.23988,
              660.83488
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              358.16756,
              653.53888,
              387.37444,
              660.83488
            ],
            "text": "Verträge"
          },
          {
            "bbox": [
              389.301,
              653.53888,
              441.68164,
              660.83488
            ],
            "text": "abzuschließen,"
          },
          {
            "bbox": [
              443.60804,
              653.53888,
              457.10132,
              660.83488
            ],
            "text": "und"
          },
          {
            "bbox": [
              459.02724,
              653.53888,
              470.5914,
              660.83488
            ],
            "text": "übt"
          },
          {
            "bbox": [
              472.5186,
              653.53888,
              482.4446,
              660.83488
            ],
            "text": "sie"
          },
          {
            "bbox": [
              484.37116,
              653.53888,
              495.0394,
              660.83488
            ],
            "text": "die"
          },
          {
            "bbox": [
              496.96596,
              653.53888,
              531.45524,
              660.83488
            ],
            "text": "Vollmacht"
          }
        ]
      },
      {
        "bbox": [
          304.68404,
          663.10584,
          531.45636,
          670.40184
        ],
        "id": "pdf-003-line-109",
        "source_page": 3,
        "text": "dort gewöhnlich aus, so wird das Unternehmen ungeachtet der",
        "words": [
          {
            "bbox": [
              304.68404,
              663.10584,
              319.23916,
              670.40184
            ],
            "text": "dort"
          },
          {
            "bbox": [
              321.69956,
              663.10584,
              362.4286,
              670.40184
            ],
            "text": "gewöhnlich"
          },
          {
            "bbox": [
              364.88876,
              663.10584,
              379.85492,
              670.40184
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              382.31452,
              663.10584,
              390.90652,
              670.40184
            ],
            "text": "so"
          },
          {
            "bbox": [
              393.36716,
              663.10584,
              408.4666,
              670.40184
            ],
            "text": "wird"
          },
          {
            "bbox": [
              410.92564,
              663.10584,
              423.96268,
              670.40184
            ],
            "text": "das"
          },
          {
            "bbox": [
              426.42356,
              663.10584,
              474.77972,
              670.40184
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              477.23988,
              663.10584,
              517.29492,
              670.40184
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              519.75524,
              663.10584,
              531.45636,
              670.40184
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.68316,
          672.6728,
          531.45708,
          679.9688
        ],
        "id": "pdf-003-line-111",
        "source_page": 3,
        "text": "Absätze 1 und 2 so behandelt, als habe es in diesem Staat für",
        "words": [
          {
            "bbox": [
              304.68316,
              672.6728,
              333.48612,
              679.9688
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              336.16412,
              672.6728,
              340.61212,
              679.9688
            ],
            "text": "1"
          },
          {
            "bbox": [
              343.29044,
              672.6728,
              356.95268,
              679.9688
            ],
            "text": "und"
          },
          {
            "bbox": [
              359.62996,
              672.6728,
              364.07796,
              679.9688
            ],
            "text": "2"
          },
          {
            "bbox": [
              366.75628,
              672.6728,
              375.3602,
              679.9688
            ],
            "text": "so"
          },
          {
            "bbox": [
              378.03908,
              672.6728,
              415.9286,
              679.9688
            ],
            "text": "behandelt,"
          },
          {
            "bbox": [
              418.60628,
              672.6728,
              428.70036,
              679.9688
            ],
            "text": "als"
          },
          {
            "bbox": [
              431.37948,
              672.6728,
              449.19548,
              679.9688
            ],
            "text": "habe"
          },
          {
            "bbox": [
              451.87348,
              672.6728,
              460.18028,
              679.9688
            ],
            "text": "es"
          },
          {
            "bbox": [
              462.8594,
              672.6728,
              469.09468,
              679.9688
            ],
            "text": "in"
          },
          {
            "bbox": [
              471.773,
              672.6728,
              497.76388,
              679.9688
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              500.44116,
              672.6728,
              519.27628,
              679.9688
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              521.95484,
              672.6728,
              531.45708,
              679.9688
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          304.68332,
          682.23968,
          531.45308,
          689.53568
        ],
        "id": "pdf-003-line-113",
        "source_page": 3,
        "text": "alle von der Person für das Unternehmen ausgeübten Tätigkei-",
        "words": [
          {
            "bbox": [
              304.68332,
              682.23968,
              316.85772,
              689.53568
            ],
            "text": "alle"
          },
          {
            "bbox": [
              319.53468,
              682.23968,
              332.59628,
              689.53568
            ],
            "text": "von"
          },
          {
            "bbox": [
              335.27364,
              682.23968,
              346.99652,
              689.53568
            ],
            "text": "der"
          },
          {
            "bbox": [
              349.67276,
              682.23968,
              374.56972,
              689.53568
            ],
            "text": "Person"
          },
          {
            "bbox": [
              377.24708,
              682.23968,
              386.74732,
              689.53568
            ],
            "text": "für"
          },
          {
            "bbox": [
              389.42356,
              682.23968,
              402.48244,
              689.53568
            ],
            "text": "das"
          },
          {
            "bbox": [
              405.16052,
              682.23968,
              453.62564,
              689.53568
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              456.303,
              682.23968,
              498.38412,
              689.53568
            ],
            "text": "ausgeübten"
          },
          {
            "bbox": [
              501.06148,
              682.23968,
              531.45308,
              689.53568
            ],
            "text": "Tätigkei-"
          }
        ]
      },
      {
        "bbox": [
          304.68284,
          691.80656,
          531.4542,
          699.10256
        ],
        "id": "pdf-003-line-115",
        "source_page": 3,
        "text": "ten eine Betriebsstätte, es sei denn, diese Tätigkeiten beschrän-",
        "words": [
          {
            "bbox": [
              304.68284,
              691.80656,
              315.84764,
              699.10256
            ],
            "text": "ten"
          },
          {
            "bbox": [
              317.9306,
              691.80656,
              332.74412,
              699.10256
            ],
            "text": "eine"
          },
          {
            "bbox": [
              334.82668,
              691.80656,
              386.86876,
              699.10256
            ],
            "text": "Betriebsstätte,"
          },
          {
            "bbox": [
              388.95116,
              691.80656,
              397.24604,
              699.10256
            ],
            "text": "es"
          },
          {
            "bbox": [
              399.32972,
              691.80656,
              409.4006,
              699.10256
            ],
            "text": "sei"
          },
          {
            "bbox": [
              411.48364,
              691.80656,
              431.63924,
              699.10256
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              433.72164,
              691.80656,
              452.83004,
              699.10256
            ],
            "text": "diese"
          },
          {
            "bbox": [
              454.9126,
              691.80656,
              493.26868,
              699.10256
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              495.35164,
              691.80656,
              531.4542,
              699.10256
            ],
            "text": "beschrän-"
          }
        ]
      },
      {
        "bbox": [
          304.68236,
          701.37352,
          531.45452,
          708.66952
        ],
        "id": "pdf-003-line-117",
        "source_page": 3,
        "text": "ken sich auf die in Absatz 4 genannten Tätigkeiten, die, würden",
        "words": [
          {
            "bbox": [
              304.68236,
              701.37352,
              317.54244,
              708.66952
            ],
            "text": "ken"
          },
          {
            "bbox": [
              319.98276,
              701.37352,
              334.501,
              708.66952
            ],
            "text": "sich"
          },
          {
            "bbox": [
              336.94132,
              701.37352,
              348.05148,
              708.66952
            ],
            "text": "auf"
          },
          {
            "bbox": [
              350.49172,
              701.37352,
              361.30524,
              708.66952
            ],
            "text": "die"
          },
          {
            "bbox": [
              363.74516,
              701.37352,
              369.96852,
              708.66952
            ],
            "text": "in"
          },
          {
            "bbox": [
              372.40884,
              701.37352,
              396.989,
              708.66952
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              399.42988,
              701.37352,
              403.87788,
              708.66952
            ],
            "text": "4"
          },
          {
            "bbox": [
              406.3182,
              701.37352,
              444.00636,
              708.66952
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              446.44668,
              701.37352,
              487.02604,
              708.66952
            ],
            "text": "Tätigkeiten,"
          },
          {
            "bbox": [
              489.4658,
              701.37352,
              502.5022,
              708.66952
            ],
            "text": "die,"
          },
          {
            "bbox": [
              504.94196,
              701.37352,
              531.45452,
              708.66952
            ],
            "text": "würden"
          }
        ]
      },
      {
        "bbox": [
          304.68228,
          710.94048,
          531.45444,
          718.23648
        ],
        "id": "pdf-003-line-119",
        "source_page": 3,
        "text": "sie durch eine feste Geschäftseinrichtung ausgeübt, diese Ein-",
        "words": [
          {
            "bbox": [
              304.68228,
              710.94048,
              314.77244,
              718.23648
            ],
            "text": "sie"
          },
          {
            "bbox": [
              317.44796,
              710.94048,
              337.93564,
              718.23648
            ],
            "text": "durch"
          },
          {
            "bbox": [
              340.61156,
              710.94048,
              355.4534,
              718.23648
            ],
            "text": "eine"
          },
          {
            "bbox": [
              358.12892,
              710.94048,
              375.54644,
              718.23648
            ],
            "text": "feste"
          },
          {
            "bbox": [
              378.22196,
              710.94048,
              454.39316,
              718.23648
            ],
            "text": "Geschäftseinrichtung"
          },
          {
            "bbox": [
              457.06956,
              710.94048,
              492.70676,
              718.23648
            ],
            "text": "ausgeübt,"
          },
          {
            "bbox": [
              495.38204,
              710.94048,
              514.52812,
              718.23648
            ],
            "text": "diese"
          },
          {
            "bbox": [
              517.20364,
              710.94048,
              531.45444,
              718.23648
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          304.6826,
          720.50736,
          531.45428,
          727.80336
        ],
        "id": "pdf-003-line-121",
        "source_page": 3,
        "text": "richtung nach dem genannten Absatz nicht zu einer Betriebsstät-",
        "words": [
          {
            "bbox": [
              304.6826,
              720.50736,
              333.41628,
              727.80336
            ],
            "text": "richtung"
          },
          {
            "bbox": [
              335.35188,
              720.50736,
              352.64324,
              727.80336
            ],
            "text": "nach"
          },
          {
            "bbox": [
              354.57836,
              720.50736,
              370.31028,
              727.80336
            ],
            "text": "dem"
          },
          {
            "bbox": [
              372.24436,
              720.50736,
              409.41596,
              727.80336
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              411.35108,
              720.50736,
              435.6082,
              727.80336
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              437.5438,
              720.50736,
              454.77036,
              727.80336
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              456.70564,
              720.50736,
              464.92884,
              727.80336
            ],
            "text": "zu"
          },
          {
            "bbox": [
              466.86396,
              720.50736,
              484.08212,
              727.80336
            ],
            "text": "einer"
          },
          {
            "bbox": [
              486.01604,
              720.50736,
              531.45428,
              727.80336
            ],
            "text": "Betriebsstät-"
          }
        ]
      },
      {
        "bbox": [
          304.6834,
          730.07424,
          346.87036,
          737.37024
        ],
        "id": "pdf-003-line-123",
        "source_page": 3,
        "text": "te machten.",
        "words": [
          {
            "bbox": [
              304.6834,
              730.07424,
              311.40132,
              737.37024
            ],
            "text": "te"
          },
          {
            "bbox": [
              313.62292,
              730.07424,
              346.87036,
              737.37024
            ],
            "text": "machten."
          }
        ]
      },
      {
        "bbox": [
          313.18724,
          744.24488,
          531.45524,
          751.54088
        ],
        "id": "pdf-003-line-125",
        "source_page": 3,
        "text": "(6) Ein Unternehmen wird nicht schon deshalb so behandelt,",
        "words": [
          {
            "bbox": [
              313.18724,
              744.24488,
              321.77684,
              751.54088
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              326.22244,
              744.24488,
              337.33252,
              751.54088
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              339.72236,
              744.24488,
              388.07852,
              751.54088
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              390.46836,
              744.24488,
              405.5678,
              751.54088
            ],
            "text": "wird"
          },
          {
            "bbox": [
              407.95652,
              744.24488,
              425.44132,
              751.54088
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              427.8314,
              744.24488,
              449.61332,
              751.54088
            ],
            "text": "schon"
          },
          {
            "bbox": [
              452.00316,
              744.24488,
              480.30172,
              751.54088
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              482.69044,
              744.24488,
              491.28244,
              751.54088
            ],
            "text": "so"
          },
          {
            "bbox": [
              493.67276,
              744.24488,
              531.45524,
              751.54088
            ],
            "text": "behandelt,"
          }
        ]
      },
      {
        "bbox": [
          304.68252,
          753.81176,
          531.45404,
          761.10776
        ],
        "id": "pdf-003-line-127",
        "source_page": 3,
        "text": "als habe es eine Betriebsstätte in einem Vertragsstaat, weil es",
        "words": [
          {
            "bbox": [
              304.68252,
              753.81176,
              314.85316,
              761.10776
            ],
            "text": "als"
          },
          {
            "bbox": [
              317.5706,
              753.81176,
              335.50148,
              761.10776
            ],
            "text": "habe"
          },
          {
            "bbox": [
              338.2178,
              753.81176,
              346.56292,
              761.10776
            ],
            "text": "es"
          },
          {
            "bbox": [
              349.28036,
              753.81176,
              364.24444,
              761.10776
            ],
            "text": "eine"
          },
          {
            "bbox": [
              366.96076,
              753.81176,
              417.43252,
              761.10776
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              420.14884,
              753.81176,
              426.42236,
              761.10776
            ],
            "text": "in"
          },
          {
            "bbox": [
              429.139,
              753.81176,
              450.9762,
              761.10776
            ],
            "text": "einem"
          },
          {
            "bbox": [
              453.6918,
              753.81176,
              503.61684,
              761.10776
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              506.33284,
              753.81176,
              520.3922,
              761.10776
            ],
            "text": "weil"
          },
          {
            "bbox": [
              523.10892,
              753.81176,
              531.45404,
              761.10776
            ],
            "text": "es"
          }
        ]
      },
      {
        "bbox": [
          304.6834,
          763.37864,
          531.45732,
          770.67464
        ],
        "id": "pdf-003-line-128",
        "source_page": 3,
        "text": "dort seine Geschäftstätigkeit durch einen Makler, Kommissionär",
        "words": [
          {
            "bbox": [
              304.6834,
              763.37864,
              319.23804,
              770.67464
            ],
            "text": "dort"
          },
          {
            "bbox": [
              321.23788,
              763.37864,
              340.05092,
              770.67464
            ],
            "text": "seine"
          },
          {
            "bbox": [
              342.05012,
              763.37864,
              406.74572,
              770.67464
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              408.74556,
              763.37864,
              429.19484,
              770.67464
            ],
            "text": "durch"
          },
          {
            "bbox": [
              431.19436,
              763.37864,
              450.45428,
              770.67464
            ],
            "text": "einen"
          },
          {
            "bbox": [
              452.4538,
              763.37864,
              478.43676,
              770.67464
            ],
            "text": "Makler,"
          },
          {
            "bbox": [
              480.43564,
              763.37864,
              531.45732,
              770.67464
            ],
            "text": "Kommissionär"
          }
        ]
      },
      {
        "bbox": [
          304.68348,
          772.94552,
          531.4562,
          780.24152
        ],
        "id": "pdf-003-line-130",
        "source_page": 3,
        "text": "oder einen anderen unabhängigen Vertreter ausübt, sofern diese",
        "words": [
          {
            "bbox": [
              304.68348,
              772.94552,
              320.91844,
              780.24152
            ],
            "text": "oder"
          },
          {
            "bbox": [
              322.89764,
              772.94552,
              342.08084,
              780.24152
            ],
            "text": "einen"
          },
          {
            "bbox": [
              344.06116,
              772.94552,
              372.98492,
              780.24152
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              374.96524,
              772.94552,
              425.57564,
              780.24152
            ],
            "text": "unabhängigen"
          },
          {
            "bbox": [
              427.55596,
              772.94552,
              457.65892,
              780.24152
            ],
            "text": "Vertreter"
          },
          {
            "bbox": [
              459.63812,
              772.94552,
              486.1974,
              780.24152
            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
              488.17708,
              772.94552,
              510.4446,
              780.24152
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              512.42492,
              772.94552,
              531.4562,
              780.24152
            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          75.1173,
          290.5508,
          82.4133
        ],
        "id": "pdf-004-line-003",
        "source_page": 4,
        "text": "Personen im Rahmen ihrer ordentlichen Geschäftstätigkeit han-",
        "words": [
          {
            "bbox": [
              63.7792,
              75.1173,
              97.36376,
              82.4133
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              99.68984,
              75.1173,
              108.2892,
              82.4133
            ],
            "text": "im"
          },
          {
            "bbox": [
              110.61432,
              75.1173,
              140.40016,
              82.4133
            ],
            "text": "Rahmen"
          },
          {
            "bbox": [
              142.72624,
              75.1173,
              158.42544,
              82.4133
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              160.75032,
              75.1173,
              204.89952,
              82.4133
            ],
            "text": "ordentlichen"
          },
          {
            "bbox": [
              207.2256,
              75.1173,
              271.92312,
              82.4133
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              274.24944,
              75.1173,
              290.5508,
              82.4133
            ],
            "text": "han-"
          }
        ]
      },
      {
        "bbox": [
          63.7788,
          84.68418,
          81.26256,
          91.98018
        ],
        "id": "pdf-004-line-005",
        "source_page": 4,
        "text": "deln.",
        "words": [
          {
            "bbox": [
              63.7788,
              84.68418,
              81.26256,
              91.98018
            ],
            "text": "deln."
          }
        ]
      },
      {
        "bbox": [
          72.28272,
          100.04666,
          290.55008,
          107.34266
        ],
        "id": "pdf-004-line-008",
        "source_page": 4,
        "text": "(7) Allein dadurch, dass eine in einem Vertragsstaat ansässige",
        "words": [
          {
            "bbox": [
              72.28272,
              100.04666,
              80.79128,
              107.34266
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              85.15584,
              100.04666,
              104.206,
              107.34266
            ],
            "text": "Allein"
          },
          {
            "bbox": [
              106.16512,
              100.04666,
              137.59184,
              107.34266
            ],
            "text": "dadurch,"
          },
          {
            "bbox": [
              139.55032,
              100.04666,
              156.46592,
              107.34266
            ],
            "text": "dass"
          },
          {
            "bbox": [
              158.42584,
              100.04666,
              173.11784,
              107.34266
            ],
            "text": "eine"
          },
          {
            "bbox": [
              175.07664,
              100.04666,
              181.25952,
              107.34266
            ],
            "text": "in"
          },
          {
            "bbox": [
              183.21864,
              100.04666,
              204.69304,
              107.34266
            ],
            "text": "einem"
          },
          {
            "bbox": [
              206.65112,
              100.04666,
              253.2144,
              107.34266
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              255.17384,
              100.04666,
              290.55008,
              107.34266
            ],
            "text": "ansässige"
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          109.61354,
          290.55056,
          116.90954
        ],
        "id": "pdf-004-line-010",
        "source_page": 4,
        "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-",
        "words": [
          {
            "bbox": [
              63.7792,
              109.61354,
              107.756,
              116.90954
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              109.74152,
              109.61354,
              124.51192,
              116.90954
            ],
            "text": "eine"
          },
          {
            "bbox": [
              126.4968,
              109.61354,
              170.4736,
              116.90954
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              172.45912,
              109.61354,
              210.69504,
              116.90954
            ],
            "text": "beherrscht"
          },
          {
            "bbox": [
              212.68056,
              109.61354,
              228.93024,
              116.90954
            ],
            "text": "oder"
          },
          {
            "bbox": [
              230.91432,
              109.61354,
              243.92528,
              116.90954
            ],
            "text": "von"
          },
          {
            "bbox": [
              245.91056,
              109.61354,
              263.32944,
              116.90954
            ],
            "text": "einer"
          },
          {
            "bbox": [
              265.31352,
              109.61354,
              290.55056,
              116.90954
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          63.77888,
          119.1805,
          290.55072,
          126.4765
        ],
        "id": "pdf-004-line-012",
        "source_page": 4,
        "text": "schaft beherrscht wird, die im anderen Vertragsstaat ansässig ist",
        "words": [
          {
            "bbox": [
              63.77888,
              119.1805,
              85.52112,
              126.4765
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              87.48472,
              119.1805,
              125.52272,
              126.4765
            ],
            "text": "beherrscht"
          },
          {
            "bbox": [
              127.48632,
              119.1805,
              144.66232,
              126.4765
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              146.62504,
              119.1805,
              157.36576,
              126.4765
            ],
            "text": "die"
          },
          {
            "bbox": [
              159.32864,
              119.1805,
              167.8916,
              126.4765
            ],
            "text": "im"
          },
          {
            "bbox": [
              169.85392,
              119.1805,
              198.6752,
              126.4765
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              200.63848,
              119.1805,
              247.25104,
              126.4765
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              249.21464,
              119.1805,
              280.36432,
              126.4765
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              282.32808,
              119.1805,
              290.55072,
              126.4765
            ],
            "text": "ist"
          }
        ]
      },
      {
        "bbox": [
          63.7784,
          128.74738,
          290.55152,
          136.04338
        ],
        "id": "pdf-004-line-014",
        "source_page": 4,
        "text": "oder dort (entweder durch eine Betriebsstätte oder auf andere",
        "words": [
          {
            "bbox": [
              63.7784,
              128.74738,
              80.19408,
              136.04338
            ],
            "text": "oder"
          },
          {
            "bbox": [
              82.90032,
              128.74738,
              97.57824,
              136.04338
            ],
            "text": "dort"
          },
          {
            "bbox": [
              100.28592,
              128.74738,
              136.00384,
              136.04338
            ],
            "text": "(entweder"
          },
          {
            "bbox": [
              138.71008,
              128.74738,
              159.32376,
              136.04338
            ],
            "text": "durch"
          },
          {
            "bbox": [
              162.0312,
              128.74738,
              176.9676,
              136.04338
            ],
            "text": "eine"
          },
          {
            "bbox": [
              179.67464,
              128.74738,
              230.026,
              136.04338
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              232.73304,
              128.74738,
              249.14872,
              136.04338
            ],
            "text": "oder"
          },
          {
            "bbox": [
              251.85496,
              128.74738,
              263.04688,
              136.04338
            ],
            "text": "auf"
          },
          {
            "bbox": [
              265.75416,
              128.74738,
              290.55152,
              136.04338
            ],
            "text": "andere"
          }
        ]
      },
      {
        "bbox": [
          63.77896,
          138.31434,
          290.55024,
          145.61034
        ],
        "id": "pdf-004-line-016",
        "source_page": 4,
        "text": "Weise) ihre Geschäftstätigkeit ausübt, wird keine der beiden Ge-",
        "words": [
          {
            "bbox": [
              63.77896,
              138.31434,
              87.35768,
              145.61034
            ],
            "text": "Weise)"
          },
          {
            "bbox": [
              89.34208,
              138.31434,
              102.33536,
              145.61034
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              104.3204,
              138.31434,
              168.7748,
              145.61034
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              170.7604,
              138.31434,
              197.34952,
              145.61034
            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
              199.33424,
              138.31434,
              214.39088,
              145.61034
            ],
            "text": "wird"
          },
          {
            "bbox": [
              216.3752,
              138.31434,
              235.24864,
              145.61034
            ],
            "text": "keine"
          },
          {
            "bbox": [
              237.2336,
              138.31434,
              248.90608,
              145.61034
            ],
            "text": "der"
          },
          {
            "bbox": [
              250.89024,
              138.31434,
              275.11648,
              145.61034
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              277.10176,
              138.31434,
              290.55024,
              145.61034
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          63.77904,
          147.88122,
          218.81344,
          155.17722
        ],
        "id": "pdf-004-line-018",
        "source_page": 4,
        "text": "sellschaften zur Betriebsstätte der anderen.",
        "words": [
          {
            "bbox": [
              63.77904,
              147.88122,
              106.19368,
              155.17722
            ],
            "text": "sellschaften"
          },
          {
            "bbox": [
              108.41568,
              147.88122,
              119.36672,
              155.17722
            ],
            "text": "zur"
          },
          {
            "bbox": [
              121.58752,
              147.88122,
              171.40688,
              155.17722
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              173.62848,
              147.88122,
              185.3296,
              155.17722
            ],
            "text": "der"
          },
          {
            "bbox": [
              187.5504,
              147.88122,
              218.81344,
              155.17722
            ],
            "text": "anderen."
          }
        ]
      },
      {
        "bbox": [
          161.51808,
          171.24314,
          192.81168,
          178.41114
        ],
        "id": "pdf-004-line-022",
        "source_page": 4,
        "text": "Artikel 6",
        "words": [
          {
            "bbox": [
              161.51808,
              171.24314,
              186.14248,
              178.41114
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.36368,
              171.24314,
              192.81168,
              178.41114
            ],
            "text": "6"
          }
        ]
      },
      {
        "bbox": [
          99.4516,
          186.60554,
          254.87912,
          193.77354
        ],
        "id": "pdf-004-line-024",
        "source_page": 4,
        "text": "Einkünfte aus unbeweglichem Vermögen",
        "words": [
          {
            "bbox": [
              99.4516,
              186.60554,
              135.54368,
              193.77354
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              137.76616,
              186.60554,
              151.39616,
              193.77354
            ],
            "text": "aus"
          },
          {
            "bbox": [
              153.61776,
              186.60554,
              213.8696,
              193.77354
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              216.09232,
              186.60554,
              254.87912,
              193.77354
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
          72.28256,
          201.9681,
          290.55024,
          209.2641
        ],
        "id": "pdf-004-line-026",
        "source_page": 4,
        "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-",
        "words": [
          {
            "bbox": [
              72.28256,
              201.9681,
              80.87216,
              209.2641
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.31776,
              201.9681,
              120.78008,
              209.2641
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              123.43984,
              201.9681,
              134.25344,
              209.2641
            ],
            "text": "die"
          },
          {
            "bbox": [
              136.91328,
              201.9681,
              151.72688,
              209.2641
            ],
            "text": "eine"
          },
          {
            "bbox": [
              154.38672,
              201.9681,
              160.61016,
              209.2641
            ],
            "text": "in"
          },
          {
            "bbox": [
              163.2704,
              201.9681,
              184.90688,
              209.2641
            ],
            "text": "einem"
          },
          {
            "bbox": [
              187.56616,
              201.9681,
              234.6152,
              209.2641
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              237.27568,
              201.9681,
              272.97584,
              209.2641
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              275.63576,
              201.9681,
              290.55024,
              209.2641
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          63.77824,
          211.53506,
          290.55072,
          218.83106
        ],
        "id": "pdf-004-line-028",
        "source_page": 4,
        "text": "son aus unbeweglichem Vermögen (einschließlich der Einkünfte",
        "words": [
          {
            "bbox": [
              63.77824,
              211.53506,
              76.818,
              218.83106
            ],
            "text": "son"
          },
          {
            "bbox": [
              79.08256,
              211.53506,
              91.82472,
              218.83106
            ],
            "text": "aus"
          },
          {
            "bbox": [
              94.09,
              211.53506,
              150.38272,
              218.83106
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              152.64632,
              211.53506,
              188.9008,
              218.83106
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              191.16536,
              211.53506,
              241.08224,
              218.83106
            ],
            "text": "(einschließlich"
          },
          {
            "bbox": [
              243.3468,
              211.53506,
              255.04792,
              218.83106
            ],
            "text": "der"
          },
          {
            "bbox": [
              257.31128,
              211.53506,
              290.55072,
              218.83106
            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
          63.77784,
          221.10202,
          290.5488,
          228.39802
        ],
        "id": "pdf-004-line-030",
        "source_page": 4,
        "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-",
        "words": [
          {
            "bbox": [
              63.77784,
              221.10202,
              76.36928,
              228.39802
            ],
            "text": "aus"
          },
          {
            "bbox": [
              78.29424,
              221.10202,
              96.36448,
              228.39802
            ],
            "text": "land-"
          },
          {
            "bbox": [
              98.2888,
              221.10202,
              111.77664,
              228.39802
            ],
            "text": "und"
          },
          {
            "bbox": [
              113.69984,
              221.10202,
              184.3508,
              228.39802
            ],
            "text": "forstwirtschaftlichen"
          },
          {
            "bbox": [
              186.27512,
              221.10202,
              222.17832,
              228.39802
            ],
            "text": "Betrieben)"
          },
          {
            "bbox": [
              224.1016,
              221.10202,
              251.66304,
              228.39802
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              253.58672,
              221.10202,
              266.47304,
              228.39802
            ],
            "text": "das"
          },
          {
            "bbox": [
              268.398,
              221.10202,
              276.922,
              228.39802
            ],
            "text": "im"
          },
          {
            "bbox": [
              278.84528,
              221.10202,
              290.5488,
              228.39802
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          63.77808,
          230.6689,
          290.54984,
          237.9649
        ],
        "id": "pdf-004-line-032",
        "source_page": 4,
        "text": "deren Vertragsstaat liegt, können im anderen Staat besteuert",
        "words": [
          {
            "bbox": [
              63.77808,
              230.6689,
              84.43152,
              237.9649
            ],
            "text": "deren"
          },
          {
            "bbox": [
              87.54808,
              230.6689,
              135.66504,
              237.9649
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              138.78184,
              230.6689,
              156.40768,
              237.9649
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              159.5236,
              230.6689,
              186.25032,
              237.9649
            ],
            "text": "können"
          },
          {
            "bbox": [
              189.3668,
              230.6689,
              198.05512,
              237.9649
            ],
            "text": "im"
          },
          {
            "bbox": [
              201.17064,
              230.6689,
              230.74416,
              237.9649
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              233.86064,
              230.6689,
              253.00416,
              237.9649
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              256.12096,
              230.6689,
              290.54984,
              237.9649
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          63.77816,
          240.23578,
          92.36152,
          247.53178
        ],
        "id": "pdf-004-line-033",
        "source_page": 4,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              63.77816,
              240.23578,
              92.36152,
              247.53178
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.282,
          255.59818,
          290.54952,
          262.89418
        ],
        "id": "pdf-004-line-035",
        "source_page": 4,
        "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-",
        "words": [
          {
            "bbox": [
              72.282,
              255.59818,
              80.8716,
              262.89418
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.3172,
              255.59818,
              97.90696,
              262.89418
            ],
            "text": "Der"
          },
          {
            "bbox": [
              100.19472,
              255.59818,
              134.12408,
              262.89418
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              136.41216,
              255.59818,
              193.28712,
              262.89418
            ],
            "text": "„unbewegliches"
          },
          {
            "bbox": [
              195.5768,
              255.59818,
              235.23856,
              262.89418
            ],
            "text": "Vermögen“"
          },
          {
            "bbox": [
              237.52648,
              255.59818,
              248.78864,
              262.89418
            ],
            "text": "hat"
          },
          {
            "bbox": [
              251.07784,
              255.59818,
              261.89144,
              262.89418
            ],
            "text": "die"
          },
          {
            "bbox": [
              264.18,
              255.59818,
              290.54952,
              262.89418
            ],
            "text": "Bedeu-"
          }
        ]
      },
      {
        "bbox": [
          63.7776,
          265.16514,
          290.5496,
          272.46114
        ],
        "id": "pdf-004-line-037",
        "source_page": 4,
        "text": "tung, die ihm nach dem Recht des Vertragsstaates zukommt, in",
        "words": [
          {
            "bbox": [
              63.7776,
              265.16514,
              82.00744,
              272.46114
            ],
            "text": "tung,"
          },
          {
            "bbox": [
              84.282,
              265.16514,
              95.0956,
              272.46114
            ],
            "text": "die"
          },
          {
            "bbox": [
              97.37032,
              265.16514,
              110.41696,
              272.46114
            ],
            "text": "ihm"
          },
          {
            "bbox": [
              112.69112,
              265.16514,
              130.17616,
              272.46114
            ],
            "text": "nach"
          },
          {
            "bbox": [
              132.45128,
              265.16514,
              148.3124,
              272.46114
            ],
            "text": "dem"
          },
          {
            "bbox": [
              150.58656,
              265.16514,
              171.62208,
              272.46114
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              173.89744,
              265.16514,
              186.93456,
              272.46114
            ],
            "text": "des"
          },
          {
            "bbox": [
              189.2104,
              265.16514,
              244.45624,
              272.46114
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              246.73208,
              265.16514,
              282.05176,
              272.46114
            ],
            "text": "zukommt,"
          },
          {
            "bbox": [
              284.32624,
              265.16514,
              290.5496,
              272.46114
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          63.7776,
          274.7321,
          290.54672,
          282.0281
        ],
        "id": "pdf-004-line-039",
        "source_page": 4,
        "text": "dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall das",
        "words": [
          {
            "bbox": [
              63.7776,
              274.7321,
              79.49064,
              282.0281
            ],
            "text": "dem"
          },
          {
            "bbox": [
              81.41536,
              274.7321,
              94.3044,
              282.0281
            ],
            "text": "das"
          },
          {
            "bbox": [
              96.2308,
              274.7321,
              131.96728,
              282.0281
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              133.89296,
              274.7321,
              150.70416,
              282.0281
            ],
            "text": "liegt."
          },
          {
            "bbox": [
              152.62928,
              274.7321,
              165.07104,
              282.0281
            ],
            "text": "Der"
          },
          {
            "bbox": [
              166.99552,
              274.7321,
              200.4068,
              282.0281
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              202.3316,
              274.7321,
              230.33928,
              282.0281
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              232.26528,
              274.7321,
              238.41472,
              282.0281
            ],
            "text": "in"
          },
          {
            "bbox": [
              240.3404,
              274.7321,
              261.97576,
              282.0281
            ],
            "text": "jedem"
          },
          {
            "bbox": [
              263.90048,
              274.7321,
              275.73184,
              282.0281
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              277.6576,
              274.7321,
              290.54672,
              282.0281
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
          63.77728,
          284.29898,
          290.5492,
          291.59498
        ],
        "id": "pdf-004-line-041",
        "source_page": 4,
        "text": "Zubehör zum unbeweglichen Vermögen, das lebende und tote",
        "words": [
          {
            "bbox": [
              63.77728,
              284.29898,
              93.91624,
              291.59498
            ],
            "text": "Zubehör"
          },
          {
            "bbox": [
              96.6164,
              284.29898,
              111.7972,
              291.59498
            ],
            "text": "zum"
          },
          {
            "bbox": [
              114.49752,
              284.29898,
              168.83296,
              291.59498
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              171.53424,
              284.29898,
              210.29128,
              291.59498
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              212.992,
              284.29898,
              226.09896,
              291.59498
            ],
            "text": "das"
          },
          {
            "bbox": [
              228.80104,
              284.29898,
              257.60336,
              291.59498
            ],
            "text": "lebende"
          },
          {
            "bbox": [
              260.3044,
              284.29898,
              274.01256,
              291.59498
            ],
            "text": "und"
          },
          {
            "bbox": [
              276.71288,
              284.29898,
              290.5492,
              291.59498
            ],
            "text": "tote"
          }
        ]
      },
      {
        "bbox": [
          63.77776,
          293.86586,
          290.55056,
          301.16186
        ],
        "id": "pdf-004-line-043",
        "source_page": 4,
        "text": "Inventar land- und forstwirtschaftlicher Betriebe, die Rechte, für",
        "words": [
          {
            "bbox": [
              63.77776,
              293.86586,
              92.51592,
              301.16186
            ],
            "text": "Inventar"
          },
          {
            "bbox": [
              94.74608,
              293.86586,
              113.11784,
              301.16186
            ],
            "text": "land-"
          },
          {
            "bbox": [
              115.3492,
              293.86586,
              128.98776,
              301.16186
            ],
            "text": "und"
          },
          {
            "bbox": [
              131.21808,
              293.86586,
              201.59296,
              301.16186
            ],
            "text": "forstwirtschaftlicher"
          },
          {
            "bbox": [
              203.82312,
              293.86586,
              236.10952,
              301.16186
            ],
            "text": "Betriebe,"
          },
          {
            "bbox": [
              238.34032,
              293.86586,
              249.154,
              301.16186
            ],
            "text": "die"
          },
          {
            "bbox": [
              251.38496,
              293.86586,
              278.84128,
              301.16186
            ],
            "text": "Rechte,"
          },
          {
            "bbox": [
              281.07208,
              293.86586,
              290.55056,
              301.16186
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          63.77744,
          303.43282,
          290.55104,
          310.72882
        ],
        "id": "pdf-004-line-045",
        "source_page": 4,
        "text": "die die Vorschriften des Privatrechts über Grundstücke gelten,",
        "words": [
          {
            "bbox": [
              63.77744,
              303.43282,
              74.67768,
              310.72882
            ],
            "text": "die"
          },
          {
            "bbox": [
              77.38712,
              303.43282,
              88.28736,
              310.72882
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.9968,
              303.43282,
              133.98752,
              310.72882
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              136.69736,
              303.43282,
              149.82104,
              310.72882
            ],
            "text": "des"
          },
          {
            "bbox": [
              152.53152,
              303.43282,
              195.3572,
              310.72882
            ],
            "text": "Privatrechts"
          },
          {
            "bbox": [
              198.06768,
              303.43282,
              214.346,
              310.72882
            ],
            "text": "über"
          },
          {
            "bbox": [
              217.05456,
              303.43282,
              263.53168,
              310.72882
            ],
            "text": "Grundstücke"
          },
          {
            "bbox": [
              266.24104,
              303.43282,
              290.55104,
              310.72882
            ],
            "text": "gelten,"
          }
        ]
      },
      {
        "bbox": [
          63.77736,
          312.99978,
          290.54928,
          320.29578
        ],
        "id": "pdf-004-line-046",
        "source_page": 4,
        "text": "Nutzungsrechte an unbeweglichem Vermögen sowie Rechte auf",
        "words": [
          {
            "bbox": [
              63.77736,
              312.99978,
              120.11816,
              320.29578
            ],
            "text": "Nutzungsrechte"
          },
          {
            "bbox": [
              122.13008,
              312.99978,
              130.87296,
              320.29578
            ],
            "text": "an"
          },
          {
            "bbox": [
              132.88528,
              312.99978,
              189.178,
              320.29578
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              191.18936,
              312.99978,
              227.44384,
              320.29578
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              229.45616,
              312.99978,
              250.18184,
              320.29578
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              252.19376,
              312.99978,
              277.4272,
              320.29578
            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              279.43912,
              312.99978,
              290.54928,
              320.29578
            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
          63.77704,
          322.56666,
          290.55024,
          329.86266
        ],
        "id": "pdf-004-line-048",
        "source_page": 4,
        "text": "veränderliche oder feste Vergütungen für die Ausbeutung oder",
        "words": [
          {
            "bbox": [
              63.77704,
              322.56666,
              111.98376,
              329.86266
            ],
            "text": "veränderliche"
          },
          {
            "bbox": [
              114.68424,
              322.56666,
              131.08032,
              329.86266
            ],
            "text": "oder"
          },
          {
            "bbox": [
              133.78,
              322.56666,
              151.2976,
              329.86266
            ],
            "text": "feste"
          },
          {
            "bbox": [
              153.99808,
              322.56666,
              199.49128,
              329.86266
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              202.19216,
              322.56666,
              211.73944,
              329.86266
            ],
            "text": "für"
          },
          {
            "bbox": [
              214.43912,
              322.56666,
              225.32144,
              329.86266
            ],
            "text": "die"
          },
          {
            "bbox": [
              228.02192,
              322.56666,
              271.4528,
              329.86266
            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              274.15416,
              322.56666,
              290.55024,
              329.86266
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.7764,
          332.13362,
          290.54944,
          339.42962
        ],
        "id": "pdf-004-line-050",
        "source_page": 4,
        "text": "das Recht auf Ausbeutung von Mineralvorkommen, Quellen und",
        "words": [
          {
            "bbox": [
              63.7764,
              332.13362,
              76.81352,
              339.42962
            ],
            "text": "das"
          },
          {
            "bbox": [
              78.83472,
              332.13362,
              99.87024,
              339.42962
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              101.89096,
              332.13362,
              113.00112,
              339.42962
            ],
            "text": "auf"
          },
          {
            "bbox": [
              115.02152,
              332.13362,
              158.14288,
              339.42962
            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              160.16384,
              332.13362,
              173.2036,
              339.42962
            ],
            "text": "von"
          },
          {
            "bbox": [
              175.22408,
              332.13362,
              245.75664,
              339.42962
            ],
            "text": "Mineralvorkommen,"
          },
          {
            "bbox": [
              247.77656,
              332.13362,
              274.8904,
              339.42962
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              276.91088,
              332.13362,
              290.54944,
              339.42962
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.776,
          341.70058,
          290.54776,
          348.99658
        ],
        "id": "pdf-004-line-052",
        "source_page": 4,
        "text": "anderen Bodenschätzen; Schiffe und Luftfahrzeuge gelten nicht",
        "words": [
          {
            "bbox": [
              63.776,
              341.70058,
              92.81576,
              348.99658
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.04944,
              341.70058,
              152.82208,
              348.99658
            ],
            "text": "Bodenschätzen;"
          },
          {
            "bbox": [
              155.0552,
              341.70058,
              179.7868,
              348.99658
            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
              182.02008,
              341.70058,
              195.65864,
              348.99658
            ],
            "text": "und"
          },
          {
            "bbox": [
              197.89128,
              341.70058,
              246.7692,
              348.99658
            ],
            "text": "Luftfahrzeuge"
          },
          {
            "bbox": [
              249.00248,
              341.70058,
              270.82928,
              348.99658
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              273.06296,
              341.70058,
              290.54776,
              348.99658
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          63.77536,
          351.26754,
          170.23736,
          358.56354
        ],
        "id": "pdf-004-line-054",
        "source_page": 4,
        "text": "als unbewegliches Vermögen.",
        "words": [
          {
            "bbox": [
              63.77536,
              351.26754,
              73.8456,
              358.56354
            ],
            "text": "als"
          },
          {
            "bbox": [
              76.06832,
              351.26754,
              129.53688,
              358.56354
            ],
            "text": "unbewegliches"
          },
          {
            "bbox": [
              131.7596,
              351.26754,
              170.23736,
              358.56354
            ],
            "text": "Vermögen."
          }
        ]
      },
      {
        "bbox": [
          72.27888,
          366.63002,
          290.5472,
          373.92602
        ],
        "id": "pdf-004-line-056",
        "source_page": 4,
        "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittelbaren Nut-",
        "words": [
          {
            "bbox": [
              72.27888,
              366.63002,
              80.86848,
              373.92602
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.31408,
              366.63002,
              109.89432,
              373.92602
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              112.44072,
              366.63002,
              116.88872,
              373.92602
            ],
            "text": "1"
          },
          {
            "bbox": [
              119.43464,
              366.63002,
              130.09712,
              373.92602
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              132.64328,
              366.63002,
              142.12176,
              373.92602
            ],
            "text": "für"
          },
          {
            "bbox": [
              144.66648,
              366.63002,
              155.48016,
              373.92602
            ],
            "text": "die"
          },
          {
            "bbox": [
              158.02568,
              366.63002,
              191.2652,
              373.92602
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              193.81072,
              366.63002,
              206.55288,
              373.92602
            ],
            "text": "aus"
          },
          {
            "bbox": [
              209.09952,
              366.63002,
              220.80064,
              373.92602
            ],
            "text": "der"
          },
          {
            "bbox": [
              223.34536,
              366.63002,
              272.14704,
              373.92602
            ],
            "text": "unmittelbaren"
          },
          {
            "bbox": [
              274.69296,
              366.63002,
              290.5472,
              373.92602
            ],
            "text": "Nut-"
          }
        ]
      },
      {
        "bbox": [
          63.7752,
          376.19698,
          290.54856,
          383.49298
        ],
        "id": "pdf-004-line-058",
        "source_page": 4,
        "text": "zung, der Vermietung oder Verpachtung sowie jeder anderen Art",
        "words": [
          {
            "bbox": [
              63.7752,
              376.19698,
              83.2944,
              383.49298
            ],
            "text": "zung,"
          },
          {
            "bbox": [
              85.28568,
              376.19698,
              96.97128,
              383.49298
            ],
            "text": "der"
          },
          {
            "bbox": [
              98.96208,
              376.19698,
              139.29704,
              383.49298
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              141.28952,
              376.19698,
              157.5592,
              383.49298
            ],
            "text": "oder"
          },
          {
            "bbox": [
              159.55,
              376.19698,
              204.76384,
              383.49298
            ],
            "text": "Verpachtung"
          },
          {
            "bbox": [
              206.75632,
              376.19698,
              227.4512,
              383.49298
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              229.4428,
              376.19698,
              247.18328,
              383.49298
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              249.17408,
              376.19698,
              278.16736,
              383.49298
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              280.15928,
              376.19698,
              290.54856,
              383.49298
            ],
            "text": "Art"
          }
        ]
      },
      {
        "bbox": [
          63.77512,
          385.76386,
          208.60448,
          393.05986
        ],
        "id": "pdf-004-line-060",
        "source_page": 4,
        "text": "der Nutzung unbeweglichen Vermögens.",
        "words": [
          {
            "bbox": [
              63.77512,
              385.76386,
              75.47624,
              393.05986
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.69704,
              385.76386,
              107.76552,
              393.05986
            ],
            "text": "Nutzung"
          },
          {
            "bbox": [
              109.988,
              385.76386,
              163.90472,
              393.05986
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              166.12672,
              385.76386,
              208.60448,
              393.05986
            ],
            "text": "Vermögens."
          }
        ]
      },
      {
        "bbox": [
          72.27872,
          401.12634,
          290.54664,
          408.42234
        ],
        "id": "pdf-004-line-062",
        "source_page": 4,
        "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-",
        "words": [
          {
            "bbox": [
              72.27872,
              401.12634,
              80.86832,
              408.42234
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.31392,
              401.12634,
              97.01616,
              408.42234
            ],
            "text": "Die"
          },
          {
            "bbox": [
              99.66096,
              401.12634,
              128.39248,
              408.42234
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              131.03728,
              401.12634,
              135.48528,
              408.42234
            ],
            "text": "1"
          },
          {
            "bbox": [
              138.13048,
              401.12634,
              151.76904,
              408.42234
            ],
            "text": "und"
          },
          {
            "bbox": [
              154.4132,
              401.12634,
              158.8612,
              408.42234
            ],
            "text": "3"
          },
          {
            "bbox": [
              161.5064,
              401.12634,
              183.33328,
              408.42234
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              185.97848,
              401.12634,
              203.46352,
              408.42234
            ],
            "text": "auch"
          },
          {
            "bbox": [
              206.10872,
              401.12634,
              215.5872,
              408.42234
            ],
            "text": "für"
          },
          {
            "bbox": [
              218.2312,
              401.12634,
              251.47072,
              408.42234
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              254.11552,
              401.12634,
              266.85768,
              408.42234
            ],
            "text": "aus"
          },
          {
            "bbox": [
              269.5036,
              401.12634,
              290.54664,
              408.42234
            ],
            "text": "unbe-"
          }
        ]
      },
      {
        "bbox": [
          63.77464,
          410.69322,
          218.44776,
          417.98922
        ],
        "id": "pdf-004-line-064",
        "source_page": 4,
        "text": "weglichem Vermögen eines Unternehmens.",
        "words": [
          {
            "bbox": [
              63.77464,
              410.69322,
              102.13552,
              417.98922
            ],
            "text": "weglichem"
          },
          {
            "bbox": [
              104.35656,
              410.69322,
              140.61104,
              417.98922
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              142.83304,
              410.69322,
              161.64552,
              417.98922
            ],
            "text": "eines"
          },
          {
            "bbox": [
              163.86824,
              410.69322,
              218.44776,
              417.98922
            ],
            "text": "Unternehmens."
          }
        ]
      },
      {
        "bbox": [
          161.51352,
          434.05514,
          192.80712,
          441.22314
        ],
        "id": "pdf-004-line-067",
        "source_page": 4,
        "text": "Artikel 7",
        "words": [
          {
            "bbox": [
              161.51352,
              434.05514,
              186.13792,
              441.22314
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.35912,
              434.05514,
              192.80712,
              441.22314
            ],
            "text": "7"
          }
        ]
      },
      {
        "bbox": [
          133.04568,
          449.41762,
          221.27432,
          456.58562
        ],
        "id": "pdf-004-line-069",
        "source_page": 4,
        "text": "Unternehmensgewinne",
        "words": [
          {
            "bbox": [
              133.04568,
              449.41762,
              221.27432,
              456.58562
            ],
            "text": "Unternehmensgewinne"
          }
        ]
      },
      {
        "bbox": [
          72.27808,
          464.78002,
          290.54568,
          472.07602
        ],
        "id": "pdf-004-line-072",
        "source_page": 4,
        "text": "(1) Die Gewinne eines Unternehmens eines Vertragsstaats",
        "words": [
          {
            "bbox": [
              72.27808,
              464.78002,
              81.0456,
              472.07602
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.66912,
              464.78002,
              97.54928,
              472.07602
            ],
            "text": "Die"
          },
          {
            "bbox": [
              100.9872,
              464.78002,
              132.91472,
              472.07602
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              136.35264,
              464.78002,
              155.52096,
              472.07602
            ],
            "text": "eines"
          },
          {
            "bbox": [
              158.96,
              464.78002,
              212.29384,
              472.07602
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              215.73288,
              464.78002,
              234.9012,
              472.07602
            ],
            "text": "eines"
          },
          {
            "bbox": [
              238.34024,
              464.78002,
              290.54568,
              472.07602
            ],
            "text": "Vertragsstaats"
          }
        ]
      },
      {
        "bbox": [
          63.77448,
          474.34698,
          290.5464,
          481.64298
        ],
        "id": "pdf-004-line-074",
        "source_page": 4,
        "text": "können nur in diesem Staat besteuert werden, es sei denn, das",
        "words": [
          {
            "bbox": [
              63.77448,
              474.34698,
              90.0564,
              481.64298
            ],
            "text": "können"
          },
          {
            "bbox": [
              92.4696,
              474.34698,
              104.02816,
              481.64298
            ],
            "text": "nur"
          },
          {
            "bbox": [
              106.44016,
              474.34698,
              112.66352,
              481.64298
            ],
            "text": "in"
          },
          {
            "bbox": [
              115.07672,
              474.34698,
              141.00808,
              481.64298
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              143.42032,
              474.34698,
              162.20784,
              481.64298
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              164.62128,
              474.34698,
              198.33856,
              481.64298
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              200.752,
              474.34698,
              229.33536,
              481.64298
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              231.748,
              474.34698,
              240.04288,
              481.64298
            ],
            "text": "es"
          },
          {
            "bbox": [
              242.4568,
              474.34698,
              252.52768,
              481.64298
            ],
            "text": "sei"
          },
          {
            "bbox": [
              254.94104,
              474.34698,
              275.09672,
              481.64298
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              277.50936,
              474.34698,
              290.5464,
              481.64298
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
          63.7744,
          483.91386,
          290.54624,
          491.20986
        ],
        "id": "pdf-004-line-076",
        "source_page": 4,
        "text": "Unternehmen übt seine Geschäftstätigkeit im anderen Vertrags-",
        "words": [
          {
            "bbox": [
              63.7744,
              483.91386,
              112.13056,
              491.20986
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              114.30136,
              483.91386,
              126.01088,
              491.20986
            ],
            "text": "übt"
          },
          {
            "bbox": [
              128.18192,
              483.91386,
              146.99552,
              491.20986
            ],
            "text": "seine"
          },
          {
            "bbox": [
              149.16592,
              483.91386,
              213.86352,
              491.20986
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              216.03456,
              483.91386,
              224.634,
              491.20986
            ],
            "text": "im"
          },
          {
            "bbox": [
              226.80384,
              483.91386,
              255.8436,
              491.20986
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              258.0144,
              483.91386,
              290.54624,
              491.20986
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.77432,
          493.48074,
          290.54728,
          500.77674
        ],
        "id": "pdf-004-line-078",
        "source_page": 4,
        "text": "staat durch eine dort gelegene Betriebsstätte aus. Übt das Unter-",
        "words": [
          {
            "bbox": [
              63.77432,
              493.48074,
              81.05216,
              500.77674
            ],
            "text": "staat"
          },
          {
            "bbox": [
              82.96424,
              493.48074,
              103.06264,
              500.77674
            ],
            "text": "durch"
          },
          {
            "bbox": [
              104.9744,
              493.48074,
              119.52432,
              500.77674
            ],
            "text": "eine"
          },
          {
            "bbox": [
              121.43576,
              493.48074,
              135.72728,
              500.77674
            ],
            "text": "dort"
          },
          {
            "bbox": [
              137.63936,
              493.48074,
              169.61128,
              500.77674
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              171.52272,
              493.48074,
              220.19968,
              500.77674
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              222.11112,
              493.48074,
              236.81368,
              500.77674
            ],
            "text": "aus."
          },
          {
            "bbox": [
              238.72488,
              493.48074,
              251.58672,
              500.77674
            ],
            "text": "Übt"
          },
          {
            "bbox": [
              253.4988,
              493.48074,
              266.36016,
              500.77674
            ],
            "text": "das"
          },
          {
            "bbox": [
              268.27264,
              493.48074,
              290.54728,
              500.77674
            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
          63.77488,
          503.04762,
          290.54712,
          510.34362
        ],
        "id": "pdf-004-line-080",
        "source_page": 4,
        "text": "nehmen seine Geschäftstätigkeit auf diese Weise aus, so kön-",
        "words": [
          {
            "bbox": [
              63.77488,
              503.04762,
              92.68808,
              510.34362
            ],
            "text": "nehmen"
          },
          {
            "bbox": [
              95.38632,
              503.04762,
              114.32672,
              510.34362
            ],
            "text": "seine"
          },
          {
            "bbox": [
              117.02448,
              503.04762,
              182.2608,
              510.34362
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              184.9592,
              503.04762,
              196.1328,
              510.34362
            ],
            "text": "auf"
          },
          {
            "bbox": [
              198.83088,
              503.04762,
              218.06616,
              510.34362
            ],
            "text": "diese"
          },
          {
            "bbox": [
              220.76392,
              503.04762,
              242.46984,
              510.34362
            ],
            "text": "Weise"
          },
          {
            "bbox": [
              245.1676,
              503.04762,
              260.22888,
              510.34362
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              262.9264,
              503.04762,
              271.55008,
              510.34362
            ],
            "text": "so"
          },
          {
            "bbox": [
              274.2488,
              503.04762,
              290.54712,
              510.34362
            ],
            "text": "kön-"
          }
        ]
      },
      {
        "bbox": [
          63.77448,
          512.61466,
          290.54624,
          519.91066
        ],
        "id": "pdf-004-line-082",
        "source_page": 4,
        "text": "nen die Gewinne, die der Betriebsstätte in Übereinstimmung mit",
        "words": [
          {
            "bbox": [
              63.77448,
              512.61466,
              76.96464,
              519.91066
            ],
            "text": "nen"
          },
          {
            "bbox": [
              78.99024,
              512.61466,
              89.80384,
              519.91066
            ],
            "text": "die"
          },
          {
            "bbox": [
              91.82904,
              512.61466,
              125.44552,
              519.91066
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              127.47056,
              512.61466,
              138.28424,
              519.91066
            ],
            "text": "die"
          },
          {
            "bbox": [
              140.30944,
              512.61466,
              152.01056,
              519.91066
            ],
            "text": "der"
          },
          {
            "bbox": [
              154.03496,
              512.61466,
              203.85432,
              519.91066
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              205.87952,
              512.61466,
              212.10296,
              519.91066
            ],
            "text": "in"
          },
          {
            "bbox": [
              214.12856,
              512.61466,
              277.40248,
              519.91066
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              279.42856,
              512.61466,
              290.54624,
              519.91066
            ],
            "text": "mit"
          }
        ]
      },
      {
        "bbox": [
          63.77456,
          522.18154,
          290.54768,
          529.47754
        ],
        "id": "pdf-004-line-084",
        "source_page": 4,
        "text": "Absatz 2 zugerechnet werden können, im anderen Staat besteu-",
        "words": [
          {
            "bbox": [
              63.77456,
              522.18154,
              88.27168,
              529.47754
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              90.25528,
              522.18154,
              94.70328,
              529.47754
            ],
            "text": "2"
          },
          {
            "bbox": [
              96.68632,
              522.18154,
              140.5108,
              529.47754
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              142.49408,
              522.18154,
              168.77112,
              529.47754
            ],
            "text": "werden"
          },
          {
            "bbox": [
              170.75416,
              522.18154,
              199.15968,
              529.47754
            ],
            "text": "können,"
          },
          {
            "bbox": [
              201.14208,
              522.18154,
              209.72488,
              529.47754
            ],
            "text": "im"
          },
          {
            "bbox": [
              211.70688,
              522.18154,
              240.64696,
              529.47754
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              242.63,
              522.18154,
              261.35112,
              529.47754
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              263.3344,
              522.18154,
              290.54768,
              529.47754
            ],
            "text": "besteu-"
          }
        ]
      },
      {
        "bbox": [
          63.77504,
          531.74842,
          104.09672,
          539.04442
        ],
        "id": "pdf-004-line-085",
        "source_page": 4,
        "text": "ert werden.",
        "words": [
          {
            "bbox": [
              63.77504,
              531.74842,
              73.29112,
              539.04442
            ],
            "text": "ert"
          },
          {
            "bbox": [
              75.51336,
              531.74842,
              104.09672,
              539.04442
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.27896,
          547.1109,
          290.54568,
          554.4069
        ],
        "id": "pdf-004-line-088",
        "source_page": 4,
        "text": "(2) Im Sinne dieses Artikels und des Artikels 23 handelt es",
        "words": [
          {
            "bbox": [
              72.27896,
              547.1109,
              81.04648,
              554.4069
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.67,
              547.1109,
              94.65328,
              554.4069
            ],
            "text": "Im"
          },
          {
            "bbox": [
              97.58552,
              547.1109,
              118.0908,
              554.4069
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              121.02376,
              547.1109,
              144.57608,
              554.4069
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              147.51016,
              547.1109,
              174.49984,
              554.4069
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              177.43392,
              547.1109,
              191.25024,
              554.4069
            ],
            "text": "und"
          },
          {
            "bbox": [
              194.1824,
              547.1109,
              207.39744,
              554.4069
            ],
            "text": "des"
          },
          {
            "bbox": [
              210.33152,
              547.1109,
              237.3212,
              554.4069
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              240.25528,
              547.1109,
              249.23944,
              554.4069
            ],
            "text": "23"
          },
          {
            "bbox": [
              252.17264,
              547.1109,
              279.22824,
              554.4069
            ],
            "text": "handelt"
          },
          {
            "bbox": [
              282.16176,
              547.1109,
              290.54568,
              554.4069
            ],
            "text": "es"
          }
        ]
      },
      {
        "bbox": [
          63.7756,
          556.67778,
          290.54672,
          563.97378
        ],
        "id": "pdf-004-line-090",
        "source_page": 4,
        "text": "sich bei den Gewinnen, die in jedem Vertragsstaat einer in Ab-",
        "words": [
          {
            "bbox": [
              63.7756,
              556.67778,
              78.32176,
              563.97378
            ],
            "text": "sich"
          },
          {
            "bbox": [
              80.99752,
              556.67778,
              91.8292,
              563.97378
            ],
            "text": "bei"
          },
          {
            "bbox": [
              94.50512,
              556.67778,
              108.0088,
              563.97378
            ],
            "text": "den"
          },
          {
            "bbox": [
              110.68464,
              556.67778,
              148.82304,
              563.97378
            ],
            "text": "Gewinnen,"
          },
          {
            "bbox": [
              151.49816,
              556.67778,
              162.3304,
              563.97378
            ],
            "text": "die"
          },
          {
            "bbox": [
              165.00576,
              556.67778,
              171.23848,
              563.97378
            ],
            "text": "in"
          },
          {
            "bbox": [
              173.91432,
              556.67778,
              195.88288,
              563.97378
            ],
            "text": "jedem"
          },
          {
            "bbox": [
              198.55768,
              556.67778,
              245.71816,
              563.97378
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              248.39416,
              556.67778,
              265.90784,
              563.97378
            ],
            "text": "einer"
          },
          {
            "bbox": [
              268.5824,
              556.67778,
              274.81512,
              563.97378
            ],
            "text": "in"
          },
          {
            "bbox": [
              277.49096,
              556.67778,
              290.54672,
              563.97378
            ],
            "text": "Ab-"
          }
        ]
      },
      {
        "bbox": [
          63.77544,
          566.24482,
          290.54584,
          573.54082
        ],
        "id": "pdf-004-line-091",
        "source_page": 4,
        "text": "satz 1 genannten Betriebsstätte zugerechnet werden können, um",
        "words": [
          {
            "bbox": [
              63.77544,
              566.24482,
              78.20544,
              573.54082
            ],
            "text": "satz"
          },
          {
            "bbox": [
              80.13096,
              566.24482,
              84.57896,
              573.54082
            ],
            "text": "1"
          },
          {
            "bbox": [
              86.50384,
              566.24482,
              123.5936,
              573.54082
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              125.51848,
              566.24482,
              174.36544,
              573.54082
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              176.28992,
              566.24482,
              219.53256,
              573.54082
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              221.45768,
              566.24482,
              247.44376,
              573.54082
            ],
            "text": "werden"
          },
          {
            "bbox": [
              249.36864,
              566.24482,
              277.42504,
              573.54082
            ],
            "text": "können,"
          },
          {
            "bbox": [
              279.34936,
              566.24482,
              290.54584,
              573.54082
            ],
            "text": "um"
          }
        ]
      },
      {
        "bbox": [
          63.77512,
          575.8117,
          290.5464,
          583.1077
        ],
        "id": "pdf-004-line-092",
        "source_page": 4,
        "text": "die Gewinne, die die Betriebsstätte, insbesondere in ihren wirt-",
        "words": [
          {
            "bbox": [
              63.77512,
              575.8117,
              74.58872,
              583.1077
            ],
            "text": "die"
          },
          {
            "bbox": [
              77.16928,
              575.8117,
              110.78576,
              583.1077
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              113.36616,
              575.8117,
              124.17976,
              583.1077
            ],
            "text": "die"
          },
          {
            "bbox": [
              126.76032,
              575.8117,
              137.57392,
              583.1077
            ],
            "text": "die"
          },
          {
            "bbox": [
              140.15448,
              575.8117,
              192.19672,
              583.1077
            ],
            "text": "Betriebsstätte,"
          },
          {
            "bbox": [
              194.77712,
              575.8117,
              242.92672,
              583.1077
            ],
            "text": "insbesondere"
          },
          {
            "bbox": [
              245.50728,
              575.8117,
              251.73072,
              583.1077
            ],
            "text": "in"
          },
          {
            "bbox": [
              254.31168,
              575.8117,
              271.79488,
              583.1077
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              274.37584,
              575.8117,
              290.5464,
              583.1077
            ],
            "text": "wirt-"
          }
        ]
      },
      {
        "bbox": [
          63.77472,
          585.37858,
          290.54752,
          592.67458
        ],
        "id": "pdf-004-line-094",
        "source_page": 4,
        "text": "schaftlichen Beziehungen mit anderen Teilen des Unternehmens,",
        "words": [
          {
            "bbox": [
              63.77472,
              585.37858,
              106.18816,
              592.67458
            ],
            "text": "schaftlichen"
          },
          {
            "bbox": [
              108.13816,
              585.37858,
              153.95264,
              592.67458
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              155.90264,
              585.37858,
              166.92088,
              592.67458
            ],
            "text": "mit"
          },
          {
            "bbox": [
              168.8712,
              585.37858,
              197.61304,
              592.67458
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              199.56304,
              585.37858,
              219.72552,
              592.67458
            ],
            "text": "Teilen"
          },
          {
            "bbox": [
              221.67552,
              585.37858,
              234.61328,
              592.67458
            ],
            "text": "des"
          },
          {
            "bbox": [
              236.564,
              585.37858,
              290.54752,
              592.67458
            ],
            "text": "Unternehmens,"
          }
        ]
      },
      {
        "bbox": [
          63.77472,
          594.94578,
          290.54992,
          602.24178
        ],
        "id": "pdf-004-line-096",
        "source_page": 4,
        "text": "voraussichtlich erzielen würde, wenn sie ein eigenständiges und",
        "words": [
          {
            "bbox": [
              63.77472,
              594.94578,
              116.90832,
              602.24178
            ],
            "text": "voraussichtlich"
          },
          {
            "bbox": [
              118.96752,
              594.94578,
              146.35392,
              602.24178
            ],
            "text": "erzielen"
          },
          {
            "bbox": [
              148.41312,
              594.94578,
              172.70192,
              602.24178
            ],
            "text": "würde,"
          },
          {
            "bbox": [
              174.76032,
              594.94578,
              194.01312,
              602.24178
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              196.07232,
              594.94578,
              206.14352,
              602.24178
            ],
            "text": "sie"
          },
          {
            "bbox": [
              208.20272,
              594.94578,
              218.72112,
              602.24178
            ],
            "text": "ein"
          },
          {
            "bbox": [
              220.78032,
              594.94578,
              274.85152,
              602.24178
            ],
            "text": "eigenständiges"
          },
          {
            "bbox": [
              276.91152,
              594.94578,
              290.54992,
              602.24178
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.77632,
          604.51298,
          290.546936,
          611.80898
        ],
        "id": "pdf-004-line-097",
        "source_page": 4,
        "text": "unabhängiges Unternehmen wäre und die gleichen oder ähn -",
        "words": [
          {
            "bbox": [
              63.77632,
              604.51298,
              115.12912,
              611.80898
            ],
            "text": "unabhängiges"
          },
          {
            "bbox": [
              118.02352,
              604.51298,
              167.26912,
              611.80898
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              170.16272,
              604.51298,
              187.60032,
              611.80898
            ],
            "text": "wäre"
          },
          {
            "bbox": [
              190.49392,
              604.51298,
              204.30992,
              611.80898
            ],
            "text": "und"
          },
          {
            "bbox": [
              207.20272,
              604.51298,
              218.19392,
              611.80898
            ],
            "text": "die"
          },
          {
            "bbox": [
              221.08752,
              604.51298,
              251.63232,
              611.80898
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              254.52592,
              604.51298,
              271.08592,
              611.80898
            ],
            "text": "oder"
          },
          {
            "bbox": [
              273.97872,
              604.51298,
              287.34672,
              611.80898
            ],
            "text": "ähn"
          },
          {
            "bbox": [
              287.434936,
              604.51298,
              290.546936,
              611.80898
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.774936,
          614.08018,
          290.544536,
          621.37618
        ],
        "id": "pdf-004-line-099",
        "source_page": 4,
        "text": "lichen Tätigkeiten unter den gleichen oder ähnlichen Bedingungen",
        "words": [
          {
            "bbox": [
              63.774936,
              614.08018,
              84.337336,
              621.37618
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              86.144536,
              614.08018,
              123.464536,
              621.37618
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              125.271736,
              614.08018,
              143.133336,
              621.37618
            ],
            "text": "unter"
          },
          {
            "bbox": [
              144.938936,
              614.08018,
              158.216536,
              621.37618
            ],
            "text": "den"
          },
          {
            "bbox": [
              160.023736,
              614.08018,
              189.221336,
              621.37618
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              191.028536,
              614.08018,
              207.010136,
              621.37618
            ],
            "text": "oder"
          },
          {
            "bbox": [
              208.815736,
              614.08018,
              242.213336,
              621.37618
            ],
            "text": "ähnlichen"
          },
          {
            "bbox": [
              244.020536,
              614.08018,
              290.544536,
              621.37618
            ],
            "text": "Bedingungen"
          }
        ]
      },
      {
        "bbox": [
          63.774136,
          623.64738,
          290.546136,
          630.94338
        ],
        "id": "pdf-004-line-101",
        "source_page": 4,
        "text": "ausübt, unter Berücksichtigung der durch die Betriebsstätte und",
        "words": [
          {
            "bbox": [
              63.774136,
              623.64738,
              90.360536,
              630.94338
            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
              92.344536,
              623.64738,
              110.561336,
              630.94338
            ],
            "text": "unter"
          },
          {
            "bbox": [
              112.544536,
              623.64738,
              174.542936,
              630.94338
            ],
            "text": "Berücksichtigung"
          },
          {
            "bbox": [
              176.527736,
              623.64738,
              188.198936,
              630.94338
            ],
            "text": "der"
          },
          {
            "bbox": [
              190.182136,
              623.64738,
              210.573336,
              630.94338
            ],
            "text": "durch"
          },
          {
            "bbox": [
              212.558136,
              623.64738,
              223.342136,
              630.94338
            ],
            "text": "die"
          },
          {
            "bbox": [
              225.326136,
              623.64738,
              274.952536,
              630.94338
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              276.936536,
              623.64738,
              290.546136,
              630.94338
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.773336,
          633.21458,
          290.546136,
          640.51058
        ],
        "id": "pdf-004-line-103",
        "source_page": 4,
        "text": "durch die anderen Teile des Unternehmens ausgeübten Funk -",
        "words": [
          {
            "bbox": [
              63.773336,
              633.21458,
              84.558136,
              640.51058
            ],
            "text": "durch"
          },
          {
            "bbox": [
              87.308536,
              633.21458,
              98.289336,
              640.51058
            ],
            "text": "die"
          },
          {
            "bbox": [
              101.038936,
              633.21458,
              130.579736,
              640.51058
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              133.330136,
              633.21458,
              149.628536,
              640.51058
            ],
            "text": "Teile"
          },
          {
            "bbox": [
              152.378136,
              633.21458,
              165.582136,
              640.51058
            ],
            "text": "des"
          },
          {
            "bbox": [
              168.333336,
              633.21458,
              221.609336,
              640.51058
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              224.360536,
              633.21458,
              267.096536,
              640.51058
            ],
            "text": "ausgeübten"
          },
          {
            "bbox": [
              269.846936,
              633.21458,
              287.351736,
              640.51058
            ],
            "text": "Funk"
          },
          {
            "bbox": [
              287.434136,
              633.21458,
              290.546136,
              640.51058
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.774136,
          642.78178,
          290.550936,
          650.07778
        ],
        "id": "pdf-004-line-105",
        "source_page": 4,
        "text": "tionen, der genutzten Wirtschaftsgüter und der übernommenen",
        "words": [
          {
            "bbox": [
              63.774136,
              642.78178,
              88.074136,
              650.07778
            ],
            "text": "tionen,"
          },
          {
            "bbox": [
              90.583736,
              642.78178,
              102.285336,
              650.07778
            ],
            "text": "der"
          },
          {
            "bbox": [
              104.794936,
              642.78178,
              140.100536,
              650.07778
            ],
            "text": "genutzten"
          },
          {
            "bbox": [
              142.610936,
              642.78178,
              201.365336,
              650.07778
            ],
            "text": "Wirtschaftsgüter"
          },
          {
            "bbox": [
              203.874936,
              642.78178,
              217.513336,
              650.07778
            ],
            "text": "und"
          },
          {
            "bbox": [
              220.022936,
              642.78178,
              231.724536,
              650.07778
            ],
            "text": "der"
          },
          {
            "bbox": [
              234.234136,
              642.78178,
              290.550936,
              650.07778
            ],
            "text": "übernommenen"
          }
        ]
      },
      {
        "bbox": [
          63.778936,
          652.34898,
          161.730136,
          659.64498
        ],
        "id": "pdf-004-line-107",
        "source_page": 4,
        "text": "Risiken des Unternehmens.",
        "words": [
          {
            "bbox": [
              63.778936,
              652.34898,
              89.668536,
              659.64498
            ],
            "text": "Risiken"
          },
          {
            "bbox": [
              91.890136,
              652.34898,
              104.927736,
              659.64498
            ],
            "text": "des"
          },
          {
            "bbox": [
              107.150136,
              652.34898,
              161.730136,
              659.64498
            ],
            "text": "Unternehmens."
          }
        ]
      },
      {
        "bbox": [
          72.282936,
          667.71138,
          290.551736,
          675.00738
        ],
        "id": "pdf-004-line-109",
        "source_page": 4,
        "text": "(3) Wenn in Übereinstimmung mit Absatz 2 ein Vertragsstaat",
        "words": [
          {
            "bbox": [
              72.282936,
              667.71138,
              80.872536,
              675.00738
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.318136,
              667.71138,
              105.721336,
              675.00738
            ],
            "text": "Wenn"
          },
          {
            "bbox": [
              108.238136,
              667.71138,
              114.461336,
              675.00738
            ],
            "text": "in"
          },
          {
            "bbox": [
              116.978136,
              667.71138,
              180.251736,
              675.00738
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              182.769336,
              667.71138,
              193.886936,
              675.00738
            ],
            "text": "mit"
          },
          {
            "bbox": [
              196.403736,
              667.71138,
              220.983736,
              675.00738
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              223.501336,
              667.71138,
              227.949336,
              675.00738
            ],
            "text": "2"
          },
          {
            "bbox": [
              230.466136,
              667.71138,
              240.984536,
              675.00738
            ],
            "text": "ein"
          },
          {
            "bbox": [
              243.501336,
              667.71138,
              290.551736,
              675.00738
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.780536,
          677.27858,
          290.549336,
          684.57458
        ],
        "id": "pdf-004-line-111",
        "source_page": 4,
        "text": "die Gewinne, die der Betriebsstätte eines Unternehmens eines",
        "words": [
          {
            "bbox": [
              63.780536,
              677.27858,
              74.646936,
              684.57458
            ],
            "text": "die"
          },
          {
            "bbox": [
              77.338936,
              677.27858,
              111.138936,
              684.57458
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              113.830936,
              677.27858,
              124.697336,
              684.57458
            ],
            "text": "die"
          },
          {
            "bbox": [
              127.389336,
              677.27858,
              139.142936,
              684.57458
            ],
            "text": "der"
          },
          {
            "bbox": [
              141.834136,
              677.27858,
              191.993336,
              684.57458
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              194.685336,
              677.27858,
              213.602136,
              684.57458
            ],
            "text": "eines"
          },
          {
            "bbox": [
              216.295736,
              677.27858,
              268.938936,
              684.57458
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              271.632536,
              677.27858,
              290.549336,
              684.57458
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          63.778136,
          686.84578,
          290.543736,
          694.14178
        ],
        "id": "pdf-004-line-113",
        "source_page": 4,
        "text": "Vertragsstaats zugerechnet werden können, berichtigt und dem-",
        "words": [
          {
            "bbox": [
              63.778136,
              686.84578,
              114.498936,
              694.14178
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              116.474136,
              686.84578,
              160.210136,
              694.14178
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              162.184536,
              686.84578,
              188.418136,
              694.14178
            ],
            "text": "werden"
          },
          {
            "bbox": [
              190.391736,
              686.84578,
              218.743736,
              694.14178
            ],
            "text": "können,"
          },
          {
            "bbox": [
              220.717336,
              686.84578,
              254.113336,
              694.14178
            ],
            "text": "berichtigt"
          },
          {
            "bbox": [
              256.088536,
              686.84578,
              269.675736,
              694.14178
            ],
            "text": "und"
          },
          {
            "bbox": [
              271.648536,
              686.84578,
              290.543736,
              694.14178
            ],
            "text": "dem-"
          }
        ]
      },
      {
        "bbox": [
          63.770936,
          696.41298,
          290.538136,
          703.70898
        ],
        "id": "pdf-004-line-115",
        "source_page": 4,
        "text": "entsprechend Gewinne des Unternehmens besteuert, die bereits",
        "words": [
          {
            "bbox": [
              63.770936,
              696.41298,
              112.411736,
              703.70898
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              114.373336,
              696.41298,
              145.546136,
              703.70898
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              147.507736,
              696.41298,
              160.470936,
              703.70898
            ],
            "text": "des"
          },
          {
            "bbox": [
              162.434136,
              696.41298,
              214.382136,
              703.70898
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              216.345336,
              696.41298,
              251.952536,
              703.70898
            ],
            "text": "besteuert,"
          },
          {
            "bbox": [
              253.914136,
              696.41298,
              264.654136,
              703.70898
            ],
            "text": "die"
          },
          {
            "bbox": [
              266.615736,
              696.41298,
              290.538136,
              703.70898
            ],
            "text": "bereits"
          }
        ]
      },
      {
        "bbox": [
          63.766936,
          705.98018,
          290.543736,
          713.27618
        ],
        "id": "pdf-004-line-116",
        "source_page": 4,
        "text": "im anderen Staat besteuert wurden, wird der andere Staat, so-",
        "words": [
          {
            "bbox": [
              63.766936,
              705.98018,
              72.366136,
              713.27618
            ],
            "text": "im"
          },
          {
            "bbox": [
              75.008536,
              705.98018,
              104.049336,
              713.27618
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              106.692536,
              705.98018,
              125.480536,
              713.27618
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              128.123736,
              705.98018,
              161.842136,
              713.27618
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              164.485336,
              705.98018,
              193.221336,
              713.27618
            ],
            "text": "wurden,"
          },
          {
            "bbox": [
              195.863736,
              705.98018,
              210.962936,
              713.27618
            ],
            "text": "wird"
          },
          {
            "bbox": [
              213.605336,
              705.98018,
              225.306936,
              713.27618
            ],
            "text": "der"
          },
          {
            "bbox": [
              227.949336,
              705.98018,
              252.542936,
              713.27618
            ],
            "text": "andere"
          },
          {
            "bbox": [
              255.186136,
              705.98018,
              276.197336,
              713.27618
            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              278.839736,
              705.98018,
              290.543736,
              713.27618
            ],
            "text": "so-"
          }
        ]
      },
      {
        "bbox": [
          63.771736,
          715.54738,
          290.544536,
          722.84338
        ],
        "id": "pdf-004-line-118",
        "source_page": 4,
        "text": "weit es erforderlich ist um eine Doppelbesteuerung dieser Ge-",
        "words": [
          {
            "bbox": [
              63.771736,
              715.54738,
              78.539736,
              722.84338
            ],
            "text": "weit"
          },
          {
            "bbox": [
              81.244536,
              715.54738,
              89.578136,
              722.84338
            ],
            "text": "es"
          },
          {
            "bbox": [
              92.283736,
              715.54738,
              133.149336,
              722.84338
            ],
            "text": "erforderlich"
          },
          {
            "bbox": [
              135.854136,
              715.54738,
              144.226136,
              722.84338
            ],
            "text": "ist"
          },
          {
            "bbox": [
              146.930936,
              715.54738,
              158.240536,
              722.84338
            ],
            "text": "um"
          },
          {
            "bbox": [
              160.944536,
              715.54738,
              175.873336,
              722.84338
            ],
            "text": "eine"
          },
          {
            "bbox": [
              178.578136,
              715.54738,
              249.617336,
              722.84338
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              252.322936,
              715.54738,
              274.286936,
              722.84338
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              276.990936,
              715.54738,
              290.544536,
              722.84338
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          63.771736,
          725.11458,
          290.539736,
          732.41058
        ],
        "id": "pdf-004-line-120",
        "source_page": 4,
        "text": "winne zu beseitigen, eine angemessene Berichtigung der auf die-",
        "words": [
          {
            "bbox": [
              63.771736,
              725.11458,
              84.492536,
              732.41058
            ],
            "text": "winne"
          },
          {
            "bbox": [
              86.414136,
              725.11458,
              94.625336,
              732.41058
            ],
            "text": "zu"
          },
          {
            "bbox": [
              96.547736,
              725.11458,
              134.737336,
              732.41058
            ],
            "text": "beseitigen,"
          },
          {
            "bbox": [
              136.658936,
              725.11458,
              151.241336,
              732.41058
            ],
            "text": "eine"
          },
          {
            "bbox": [
              153.162936,
              725.11458,
              202.176536,
              732.41058
            ],
            "text": "angemessene"
          },
          {
            "bbox": [
              204.098136,
              725.11458,
              248.577336,
              732.41058
            ],
            "text": "Berichtigung"
          },
          {
            "bbox": [
              250.500536,
              725.11458,
              262.047736,
              732.41058
            ],
            "text": "der"
          },
          {
            "bbox": [
              263.968536,
              725.11458,
              274.924536,
              732.41058
            ],
            "text": "auf"
          },
          {
            "bbox": [
              276.846936,
              725.11458,
              290.539736,
              732.41058
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          63.767736,
          734.68178,
          290.541336,
          741.97778
        ],
        "id": "pdf-004-line-122",
        "source_page": 4,
        "text": "se Gewinne erhobenen Steuer vornehmen, wenn er der",
        "words": [
          {
            "bbox": [
              63.767736,
              734.68178,
              72.152536,
              741.97778
            ],
            "text": "se"
          },
          {
            "bbox": [
              78.198936,
              734.68178,
              110.125336,
              741.97778
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              116.171736,
              734.68178,
              155.106936,
              741.97778
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              161.153336,
              734.68178,
              184.879736,
              741.97778
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              190.925336,
              734.68178,
              233.957336,
              741.97778
            ],
            "text": "vornehmen,"
          },
          {
            "bbox": [
              240.002936,
              734.68178,
              259.522136,
              741.97778
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              265.568536,
              734.68178,
              272.616536,
              741.97778
            ],
            "text": "er"
          },
          {
            "bbox": [
              278.662136,
              734.68178,
              290.541336,
              741.97778
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.768536,
          744.24898,
          290.541336,
          751.54498
        ],
        "id": "pdf-004-line-124",
        "source_page": 4,
        "text": "Berichtigung des erstgenannten Staats zustimmt; wenn der an-",
        "words": [
          {
            "bbox": [
              63.768536,
              744.24898,
              109.094936,
              751.54498
            ],
            "text": "Berichtigung"
          },
          {
            "bbox": [
              111.478136,
              744.24898,
              124.515736,
              751.54498
            ],
            "text": "des"
          },
          {
            "bbox": [
              126.898936,
              744.24898,
              178.064536,
              751.54498
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              180.446936,
              744.24898,
              203.234136,
              751.54498
            ],
            "text": "Staats"
          },
          {
            "bbox": [
              205.617336,
              744.24898,
              240.586936,
              751.54498
            ],
            "text": "zustimmt;"
          },
          {
            "bbox": [
              242.968536,
              744.24898,
              262.221336,
              751.54498
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              264.603736,
              744.24898,
              276.305336,
              751.54498
            ],
            "text": "der"
          },
          {
            "bbox": [
              278.686936,
              744.24898,
              290.541336,
              751.54498
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          63.769336,
          753.81618,
          290.545336,
          761.11218
        ],
        "id": "pdf-004-line-126",
        "source_page": 4,
        "text": "dere Vertragsstaat nicht zustimmt, werden die Vertragsstaaten",
        "words": [
          {
            "bbox": [
              63.769336,
              753.81618,
              79.762136,
              761.11218
            ],
            "text": "dere"
          },
          {
            "bbox": [
              82.475736,
              753.81618,
              130.093336,
              761.11218
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              132.806936,
              753.81618,
              150.480536,
              761.11218
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              153.194936,
              753.81618,
              188.543736,
              761.11218
            ],
            "text": "zustimmt,"
          },
          {
            "bbox": [
              191.256536,
              753.81618,
              217.853336,
              761.11218
            ],
            "text": "werden"
          },
          {
            "bbox": [
              220.566936,
              753.81618,
              231.474936,
              761.11218
            ],
            "text": "die"
          },
          {
            "bbox": [
              234.188536,
              753.81618,
              290.545336,
              761.11218
            ],
            "text": "Vertragsstaaten"
          }
        ]
      },
      {
        "bbox": [
          63.774936,
          763.38338,
          290.537336,
          770.67938
        ],
        "id": "pdf-004-line-129",
        "source_page": 4,
        "text": "eine daraus resultierende Doppelbesteuerung durch ein Verstän-",
        "words": [
          {
            "bbox": [
              63.774936,
              763.38338,
              78.506936,
              770.67938
            ],
            "text": "eine"
          },
          {
            "bbox": [
              80.478936,
              763.38338,
              104.591736,
              770.67938
            ],
            "text": "daraus"
          },
          {
            "bbox": [
              106.564536,
              763.38338,
              152.162136,
              770.67938
            ],
            "text": "resultierende"
          },
          {
            "bbox": [
              154.134136,
              763.38338,
              224.123736,
              770.67938
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              226.096536,
              763.38338,
              246.438136,
              770.67938
            ],
            "text": "durch"
          },
          {
            "bbox": [
              248.410136,
              763.38338,
              258.874136,
              770.67938
            ],
            "text": "ein"
          },
          {
            "bbox": [
              260.846136,
              763.38338,
              290.537336,
              770.67938
            ],
            "text": "Verstän-"
          }
        ]
      },
      {
        "bbox": [
          63.766136,
          772.95058,
          166.887736,
          780.24658
        ],
        "id": "pdf-004-line-131",
        "source_page": 4,
        "text": "digungsverfahren beseitigen.",
        "words": [
          {
            "bbox": [
              63.766136,
              772.95058,
              125.705336,
              780.24658
            ],
            "text": "digungsverfahren"
          },
          {
            "bbox": [
              127.926936,
              772.95058,
              166.887736,
              780.24658
            ],
            "text": "beseitigen."
          }
        ]
      },
      {
        "bbox": [
          313.215816,
          75.12194,
          531.482616,
          82.41794
        ],
        "id": "pdf-004-line-004",
        "source_page": 4,
        "text": "(4) Dieser Artikel gilt auch für die Gewinne eines in einem Ver-",
        "words": [
          {
            "bbox": [
              313.215816,
              75.12194,
              321.772456,
              82.41794
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.185096,
              75.12194,
              348.762696,
              82.41794
            ],
            "text": "Dieser"
          },
          {
            "bbox": [
              350.744696,
              75.12194,
              373.013496,
              82.41794
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              374.996776,
              75.12194,
              385.609816,
              82.41794
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              387.593176,
              75.12194,
              405.028776,
              82.41794
            ],
            "text": "auch"
          },
          {
            "bbox": [
              407.011976,
              75.12194,
              416.457496,
              82.41794
            ],
            "text": "für"
          },
          {
            "bbox": [
              418.439496,
              75.12194,
              429.220056,
              82.41794
            ],
            "text": "die"
          },
          {
            "bbox": [
              431.202856,
              75.12194,
              462.497576,
              82.41794
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              464.480376,
              75.12194,
              483.226856,
              82.41794
            ],
            "text": "eines"
          },
          {
            "bbox": [
              485.210776,
              75.12194,
              491.417656,
              82.41794
            ],
            "text": "in"
          },
          {
            "bbox": [
              493.400856,
              75.12194,
              514.971336,
              82.41794
            ],
            "text": "einem"
          },
          {
            "bbox": [
              516.953576,
              75.12194,
              531.482616,
              82.41794
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.711816,
          84.68882,
          531.482296,
          91.98482
        ],
        "id": "pdf-004-line-006",
        "source_page": 4,
        "text": "tragsstaat ansässigen Gesellschafters aus der Beteiligung an ei-",
        "words": [
          {
            "bbox": [
              304.711816,
              84.68882,
              340.194376,
              91.98482
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              342.191896,
              84.68882,
              382.317176,
              91.98482
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              384.314376,
              84.68882,
              439.274296,
              91.98482
            ],
            "text": "Gesellschafters"
          },
          {
            "bbox": [
              441.272296,
              84.68882,
              454.009576,
              91.98482
            ],
            "text": "aus"
          },
          {
            "bbox": [
              456.007576,
              84.68882,
              467.703736,
              91.98482
            ],
            "text": "der"
          },
          {
            "bbox": [
              469.699816,
              84.68882,
              509.569896,
              91.98482
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              511.567656,
              84.68882,
              520.308136,
              91.98482
            ],
            "text": "an"
          },
          {
            "bbox": [
              522.305336,
              84.68882,
              531.482296,
              91.98482
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          304.711496,
          94.2557,
          531.481896,
          101.5517
        ],
        "id": "pdf-004-line-007",
        "source_page": 4,
        "text": "ner Personengesellschaft, die einer im anderen Vertragsstaat ge-",
        "words": [
          {
            "bbox": [
              304.711496,
              94.2557,
              316.043736,
              101.5517
            ],
            "text": "ner"
          },
          {
            "bbox": [
              318.005256,
              94.2557,
              395.729816,
              101.5517
            ],
            "text": "Personengesellschaft,"
          },
          {
            "bbox": [
              397.691896,
              94.2557,
              408.431496,
              101.5517
            ],
            "text": "die"
          },
          {
            "bbox": [
              410.393816,
              94.2557,
              427.722376,
              101.5517
            ],
            "text": "einer"
          },
          {
            "bbox": [
              429.683896,
              94.2557,
              438.246296,
              101.5517
            ],
            "text": "im"
          },
          {
            "bbox": [
              440.207976,
              94.2557,
              469.025816,
              101.5517
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              470.988536,
              94.2557,
              517.593896,
              101.5517
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              519.556776,
              94.2557,
              531.481896,
              101.5517
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
          304.711976,
          103.82258,
          531.483736,
          111.11858
        ],
        "id": "pdf-004-line-009",
        "source_page": 4,
        "text": "legenen Betriebsstätte zugerechnet werden können. Zu den",
        "words": [
          {
            "bbox": [
              304.711976,
              103.82258,
              333.393016,
              111.11858
            ],
            "text": "legenen"
          },
          {
            "bbox": [
              337.301176,
              103.82258,
              388.277176,
              111.11858
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              392.185096,
              103.82258,
              437.065336,
              111.11858
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              440.973816,
              103.82258,
              467.778776,
              111.11858
            ],
            "text": "werden"
          },
          {
            "bbox": [
              471.686936,
              103.82258,
              500.725816,
              111.11858
            ],
            "text": "können."
          },
          {
            "bbox": [
              504.633416,
              103.82258,
              513.912536,
              111.11858
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              517.820696,
              103.82258,
              531.483736,
              111.11858
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          304.711816,
          113.38962,
          531.481256,
          120.68562
        ],
        "id": "pdf-004-line-011",
        "source_page": 4,
        "text": "Gewinnen des Gesellschafters aus dieser Betriebsstätte gehö-",
        "words": [
          {
            "bbox": [
              304.711816,
              113.38962,
              340.754056,
              120.68562
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              343.449336,
              113.38962,
              356.544056,
              120.68562
            ],
            "text": "des"
          },
          {
            "bbox": [
              359.240056,
              113.38962,
              414.637576,
              120.68562
            ],
            "text": "Gesellschafters"
          },
          {
            "bbox": [
              417.333576,
              113.38962,
              430.133416,
              120.68562
            ],
            "text": "aus"
          },
          {
            "bbox": [
              432.829416,
              113.38962,
              454.744856,
              120.68562
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              457.438936,
              113.38962,
              507.633096,
              120.68562
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              510.328056,
              113.38962,
              531.481256,
              120.68562
            ],
            "text": "gehö-"
          }
        ]
      },
      {
        "bbox": [
          304.710776,
          122.9565,
          531.481896,
          130.2525
        ],
        "id": "pdf-004-line-013",
        "source_page": 4,
        "text": "ren auch die Vergütungen, die ein Gesellschafter der Personen-",
        "words": [
          {
            "bbox": [
              304.710776,
              122.9565,
              315.971256,
              130.2525
            ],
            "text": "ren"
          },
          {
            "bbox": [
              318.361096,
              122.9565,
              335.846136,
              130.2525
            ],
            "text": "auch"
          },
          {
            "bbox": [
              338.235976,
              122.9565,
              349.049496,
              130.2525
            ],
            "text": "die"
          },
          {
            "bbox": [
              351.438936,
              122.9565,
              398.811256,
              130.2525
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              401.200536,
              122.9565,
              412.014056,
              130.2525
            ],
            "text": "die"
          },
          {
            "bbox": [
              414.403496,
              122.9565,
              424.921736,
              130.2525
            ],
            "text": "ein"
          },
          {
            "bbox": [
              427.311576,
              122.9565,
              478.307416,
              130.2525
            ],
            "text": "Gesellschafter"
          },
          {
            "bbox": [
              480.696056,
              122.9565,
              492.397096,
              130.2525
            ],
            "text": "der"
          },
          {
            "bbox": [
              494.785736,
              122.9565,
              531.481896,
              130.2525
            ],
            "text": "Personen-"
          }
        ]
      },
      {
        "bbox": [
          304.709896,
          132.52338,
          531.484136,
          139.81938
        ],
        "id": "pdf-004-line-015",
        "source_page": 4,
        "text": "gesellschaft von der Gesellschaft für seine Tätigkeit im Dienst der",
        "words": [
          {
            "bbox": [
              304.709896,
              132.52338,
              346.647656,
              139.81938
            ],
            "text": "gesellschaft"
          },
          {
            "bbox": [
              348.582216,
              132.52338,
              361.491256,
              139.81938
            ],
            "text": "von"
          },
          {
            "bbox": [
              363.425576,
              132.52338,
              374.995976,
              139.81938
            ],
            "text": "der"
          },
          {
            "bbox": [
              376.929176,
              132.52338,
              420.345576,
              139.81938
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              422.280136,
              132.52338,
              431.627816,
              139.81938
            ],
            "text": "für"
          },
          {
            "bbox": [
              433.561016,
              132.52338,
              452.113176,
              139.81938
            ],
            "text": "seine"
          },
          {
            "bbox": [
              454.047176,
              132.52338,
              483.235576,
              139.81938
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              485.170136,
              132.52338,
              493.704136,
              139.81938
            ],
            "text": "im"
          },
          {
            "bbox": [
              495.637416,
              132.52338,
              517.979096,
              139.81938
            ],
            "text": "Dienst"
          },
          {
            "bbox": [
              519.913736,
              132.52338,
              531.484136,
              139.81938
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.709976,
          142.09026,
          531.483656,
          149.38626
        ],
        "id": "pdf-004-line-017",
        "source_page": 4,
        "text": "Gesellschaft, für die Gewährung von Darlehen oder für die Über-",
        "words": [
          {
            "bbox": [
              304.709976,
              142.09026,
              350.786136,
              149.38626
            ],
            "text": "Gesellschaft,"
          },
          {
            "bbox": [
              352.761656,
              142.09026,
              362.192936,
              149.38626
            ],
            "text": "für"
          },
          {
            "bbox": [
              364.167976,
              142.09026,
              374.934376,
              149.38626
            ],
            "text": "die"
          },
          {
            "bbox": [
              376.910136,
              142.09026,
              418.040376,
              149.38626
            ],
            "text": "Gewährung"
          },
          {
            "bbox": [
              420.017016,
              142.09026,
              433.009736,
              149.38626
            ],
            "text": "von"
          },
          {
            "bbox": [
              434.985816,
              142.09026,
              466.669336,
              149.38626
            ],
            "text": "Darlehen"
          },
          {
            "bbox": [
              468.645416,
              142.09026,
              484.867576,
              149.38626
            ],
            "text": "oder"
          },
          {
            "bbox": [
              486.842616,
              142.09026,
              496.273896,
              149.38626
            ],
            "text": "für"
          },
          {
            "bbox": [
              498.248936,
              142.09026,
              509.015336,
              149.38626
            ],
            "text": "die"
          },
          {
            "bbox": [
              510.991096,
              142.09026,
              531.483656,
              149.38626
            ],
            "text": "Über-"
          }
        ]
      },
      {
        "bbox": [
          304.709656,
          151.6573,
          531.480136,
          158.9533
        ],
        "id": "pdf-004-line-019",
        "source_page": 4,
        "text": "lassung von Wirtschaftsgütern bezieht, wenn diese Vergütungen",
        "words": [
          {
            "bbox": [
              304.709656,
              151.6573,
              332.197256,
              158.9533
            ],
            "text": "lassung"
          },
          {
            "bbox": [
              334.185976,
              151.6573,
              347.202776,
              158.9533
            ],
            "text": "von"
          },
          {
            "bbox": [
              349.190856,
              151.6573,
              412.206136,
              158.9533
            ],
            "text": "Wirtschaftsgütern"
          },
          {
            "bbox": [
              414.194216,
              151.6573,
              442.202616,
              158.9533
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              444.190136,
              151.6573,
              463.408136,
              158.9533
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              465.396216,
              151.6573,
              484.458536,
              158.9533
            ],
            "text": "diese"
          },
          {
            "bbox": [
              486.446296,
              151.6573,
              531.480136,
              158.9533
            ],
            "text": "Vergütungen"
          }
        ]
      },
      {
        "bbox": [
          304.709416,
          161.22418,
          531.480936,
          168.52018
        ],
        "id": "pdf-004-line-020",
        "source_page": 4,
        "text": "nach dem Steuerrecht des Vertragsstaats, in dem die Betriebs-",
        "words": [
          {
            "bbox": [
              304.709416,
              161.22418,
              322.194456,
              168.52018
            ],
            "text": "nach"
          },
          {
            "bbox": [
              324.692696,
              161.22418,
              340.553736,
              168.52018
            ],
            "text": "dem"
          },
          {
            "bbox": [
              343.051016,
              161.22418,
              384.404936,
              168.52018
            ],
            "text": "Steuerrecht"
          },
          {
            "bbox": [
              386.903416,
              161.22418,
              399.940456,
              168.52018
            ],
            "text": "des"
          },
          {
            "bbox": [
              402.439416,
              161.22418,
              455.711976,
              168.52018
            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
              458.209656,
              161.22418,
              464.433016,
              168.52018
            ],
            "text": "in"
          },
          {
            "bbox": [
              466.931256,
              161.22418,
              482.792296,
              168.52018
            ],
            "text": "dem"
          },
          {
            "bbox": [
              485.289576,
              161.22418,
              496.103096,
              168.52018
            ],
            "text": "die"
          },
          {
            "bbox": [
              498.600936,
              161.22418,
              531.480936,
              168.52018
            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
          304.708936,
          170.79106,
          531.481496,
          178.08706
        ],
        "id": "pdf-004-line-021",
        "source_page": 4,
        "text": "stätte gelegen ist, den Gewinnen des Gesellschafters aus dieser",
        "words": [
          {
            "bbox": [
              304.708936,
              170.79106,
              324.760776,
              178.08706
            ],
            "text": "stätte"
          },
          {
            "bbox": [
              326.765256,
              170.79106,
              355.056776,
              178.08706
            ],
            "text": "gelegen"
          },
          {
            "bbox": [
              357.061656,
              170.79106,
              367.580536,
              178.08706
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              369.584856,
              170.79106,
              383.069896,
              178.08706
            ],
            "text": "den"
          },
          {
            "bbox": [
              385.074776,
              170.79106,
              420.915256,
              178.08706
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              422.920136,
              170.79106,
              435.957176,
              178.08706
            ],
            "text": "des"
          },
          {
            "bbox": [
              437.962776,
              170.79106,
              492.956696,
              178.08706
            ],
            "text": "Gesellschafters"
          },
          {
            "bbox": [
              494.962296,
              170.79106,
              507.704456,
              178.08706
            ],
            "text": "aus"
          },
          {
            "bbox": [
              509.710056,
              170.79106,
              531.481496,
              178.08706
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          304.708456,
          180.35794,
          431.545336,
          187.65394
        ],
        "id": "pdf-004-line-023",
        "source_page": 4,
        "text": "Betriebsstätte zugerechnet werden.",
        "words": [
          {
            "bbox": [
              304.708456,
              180.35794,
              354.527656,
              187.65394
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              356.749256,
              180.35794,
              400.739816,
              187.65394
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              402.962056,
              180.35794,
              431.545336,
              187.65394
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.212136,
          194.57866,
          531.480056,
          201.87466
        ],
        "id": "pdf-004-line-025",
        "source_page": 4,
        "text": "(5) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-",
        "words": [
          {
            "bbox": [
              313.212136,
              194.57866,
              321.801736,
              201.87466
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.247336,
              194.57866,
              356.912056,
              201.87466
            ],
            "text": "Gehören"
          },
          {
            "bbox": [
              359.427656,
              194.57866,
              367.715496,
              201.87466
            ],
            "text": "zu"
          },
          {
            "bbox": [
              370.231096,
              194.57866,
              383.716136,
              201.87466
            ],
            "text": "den"
          },
          {
            "bbox": [
              386.231736,
              194.57866,
              422.072216,
              201.87466
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              424.587816,
              194.57866,
              460.050136,
              201.87466
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              462.565176,
              194.57866,
              473.378696,
              201.87466
            ],
            "text": "die"
          },
          {
            "bbox": [
              475.893896,
              194.57866,
              482.117256,
              201.87466
            ],
            "text": "in"
          },
          {
            "bbox": [
              484.632856,
              194.57866,
              513.672536,
              201.87466
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              516.188216,
              194.57866,
              531.480056,
              201.87466
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          304.708056,
          204.14554,
          531.481016,
          211.44154
        ],
        "id": "pdf-004-line-027",
        "source_page": 4,
        "text": "keln dieses Abkommens behandelt werden, so werden vorbe-",
        "words": [
          {
            "bbox": [
              304.708056,
              204.14554,
              319.525336,
              211.44154
            ],
            "text": "keln"
          },
          {
            "bbox": [
              322.252456,
              204.14554,
              345.662936,
              211.44154
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              348.390776,
              204.14554,
              393.832696,
              211.44154
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              396.560536,
              204.14554,
              432.604536,
              211.44154
            ],
            "text": "behandelt"
          },
          {
            "bbox": [
              435.331816,
              204.14554,
              464.278856,
              211.44154
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              467.005256,
              204.14554,
              475.657896,
              211.44154
            ],
            "text": "so"
          },
          {
            "bbox": [
              478.385496,
              204.14554,
              505.048616,
              211.44154
            ],
            "text": "werden"
          },
          {
            "bbox": [
              507.775736,
              204.14554,
              531.481016,
              211.44154
            ],
            "text": "vorbe-"
          }
        ]
      },
      {
        "bbox": [
          304.708376,
          213.71242,
          531.480936,
          221.00842
        ],
        "id": "pdf-004-line-029",
        "source_page": 4,
        "text": "haltlich des Absatzes 4 dieses Artikels die Bestimmungen jener",
        "words": [
          {
            "bbox": [
              304.708376,
              213.71242,
              330.039016,
              221.00842
            ],
            "text": "haltlich"
          },
          {
            "bbox": [
              332.478696,
              213.71242,
              345.515736,
              221.00842
            ],
            "text": "des"
          },
          {
            "bbox": [
              347.956136,
              213.71242,
              380.686456,
              221.00842
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              383.126856,
              213.71242,
              387.574856,
              221.00842
            ],
            "text": "4"
          },
          {
            "bbox": [
              390.014536,
              213.71242,
              413.121816,
              221.00842
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              415.562216,
              213.71242,
              441.929336,
              221.00842
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              444.369736,
              213.71242,
              455.183256,
              221.00842
            ],
            "text": "die"
          },
          {
            "bbox": [
              457.622536,
              213.71242,
              511.564616,
              221.00842
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              514.004296,
              213.71242,
              531.480936,
              221.00842
            ],
            "text": "jener"
          }
        ]
      },
      {
        "bbox": [
          304.707896,
          223.27946,
          522.834056,
          230.57546
        ],
        "id": "pdf-004-line-031",
        "source_page": 4,
        "text": "Artikel durch die Bestimmungen dieses Artikels nicht berührt.",
        "words": [
          {
            "bbox": [
              304.707896,
              223.27946,
              327.075656,
              230.57546
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              329.297736,
              223.27946,
              349.747656,
              230.57546
            ],
            "text": "durch"
          },
          {
            "bbox": [
              351.969656,
              223.27946,
              362.783176,
              230.57546
            ],
            "text": "die"
          },
          {
            "bbox": [
              365.004776,
              223.27946,
              418.946856,
              230.57546
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              421.168856,
              223.27946,
              444.276136,
              230.57546
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              446.498856,
              223.27946,
              472.865976,
              230.57546
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              475.088696,
              223.27946,
              492.573496,
              230.57546
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              494.795736,
              223.27946,
              522.834056,
              230.57546
            ],
            "text": "berührt."
          }
        ]
      },
      {
        "bbox": [
          402.446936,
          245.49946,
          433.740536,
          252.66746
        ],
        "id": "pdf-004-line-034",
        "source_page": 4,
        "text": "Artikel 8",
        "words": [
          {
            "bbox": [
              402.446936,
              245.49946,
              427.071336,
              252.66746
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              429.292536,
              245.49946,
              433.740536,
              252.66746
            ],
            "text": "8"
          }
        ]
      },
      {
        "bbox": [
          330.605096,
          259.72018,
          505.582456,
          266.88818
        ],
        "id": "pdf-004-line-036",
        "source_page": 4,
        "text": "Seeschifffahrt, Binnenschifffahrt und Luftfahrt",
        "words": [
          {
            "bbox": [
              330.605096,
              259.72018,
              386.164696,
              266.88818
            ],
            "text": "Seeschifffahrt,"
          },
          {
            "bbox": [
              388.386136,
              259.72018,
              453.859976,
              266.88818
            ],
            "text": "Binnenschifffahrt"
          },
          {
            "bbox": [
              456.081096,
              259.72018,
              470.453416,
              266.88818
            ],
            "text": "und"
          },
          {
            "bbox": [
              472.674856,
              259.72018,
              505.582456,
              266.88818
            ],
            "text": "Luftfahrt"
          }
        ]
      },
      {
        "bbox": [
          313.210696,
          273.94082,
          531.478216,
          281.23682
        ],
        "id": "pdf-004-line-038",
        "source_page": 4,
        "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-",
        "words": [
          {
            "bbox": [
              313.210696,
              273.94082,
              321.800296,
              281.23682
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.245896,
              273.94082,
              357.639496,
              281.23682
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              360.168136,
              273.94082,
              372.910296,
              281.23682
            ],
            "text": "aus"
          },
          {
            "bbox": [
              375.440056,
              273.94082,
              391.301096,
              281.23682
            ],
            "text": "dem"
          },
          {
            "bbox": [
              393.829176,
              273.94082,
              419.598376,
              281.23682
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              422.126296,
              273.94082,
              435.166056,
              281.23682
            ],
            "text": "von"
          },
          {
            "bbox": [
              437.695096,
              273.94082,
              479.463256,
              281.23682
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              481.992296,
              273.94082,
              498.285096,
              281.23682
            ],
            "text": "oder"
          },
          {
            "bbox": [
              500.812936,
              273.94082,
              531.478216,
              281.23682
            ],
            "text": "Luftfahr-"
          }
        ]
      },
      {
        "bbox": [
          304.706216,
          283.5077,
          531.477256,
          290.8037
        ],
        "id": "pdf-004-line-040",
        "source_page": 4,
        "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-",
        "words": [
          {
            "bbox": [
              304.706216,
              283.5077,
              330.478296,
              290.8037
            ],
            "text": "zeugen"
          },
          {
            "bbox": [
              333.031736,
              283.5077,
              341.631096,
              290.8037
            ],
            "text": "im"
          },
          {
            "bbox": [
              344.183576,
              283.5077,
              396.674296,
              290.8037
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              399.227736,
              283.5077,
              426.256856,
              290.8037
            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              428.809096,
              283.5077,
              455.091016,
              290.8037
            ],
            "text": "können"
          },
          {
            "bbox": [
              457.644456,
              283.5077,
              469.203016,
              290.8037
            ],
            "text": "nur"
          },
          {
            "bbox": [
              471.755256,
              283.5077,
              477.978616,
              290.8037
            ],
            "text": "in"
          },
          {
            "bbox": [
              480.532056,
              283.5077,
              496.393096,
              290.8037
            ],
            "text": "dem"
          },
          {
            "bbox": [
              498.945576,
              283.5077,
              531.477256,
              290.8037
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          304.705256,
          293.07466,
          531.476616,
          300.37066
        ],
        "id": "pdf-004-line-042",
        "source_page": 4,
        "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
        "words": [
          {
            "bbox": [
              304.705256,
              293.07466,
              322.658936,
              300.37066
            ],
            "text": "staat"
          },
          {
            "bbox": [
              325.406696,
              293.07466,
              359.772696,
              300.37066
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              362.520456,
              293.07466,
              391.590376,
              300.37066
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              394.337256,
              293.07466,
              400.641736,
              300.37066
            ],
            "text": "in"
          },
          {
            "bbox": [
              403.389256,
              293.07466,
              419.412536,
              300.37066
            ],
            "text": "dem"
          },
          {
            "bbox": [
              422.159016,
              293.07466,
              436.920616,
              300.37066
            ],
            "text": "sich"
          },
          {
            "bbox": [
              439.668136,
              293.07466,
              451.531416,
              300.37066
            ],
            "text": "der"
          },
          {
            "bbox": [
              454.277816,
              293.07466,
              465.739336,
              300.37066
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              468.487096,
              293.07466,
              480.350376,
              300.37066
            ],
            "text": "der"
          },
          {
            "bbox": [
              483.096776,
              293.07466,
              531.476616,
              300.37066
            ],
            "text": "tatsächlichen"
          }
        ]
      },
      {
        "bbox": [
          304.705096,
          302.64154,
          468.313576,
          309.93754
        ],
        "id": "pdf-004-line-044",
        "source_page": 4,
        "text": "Geschäftsleitung des Unternehmens befindet.",
        "words": [
          {
            "bbox": [
              304.705096,
              302.64154,
              364.845736,
              309.93754
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              367.068216,
              302.64154,
              380.105256,
              309.93754
            ],
            "text": "des"
          },
          {
            "bbox": [
              382.327976,
              302.64154,
              434.683416,
              309.93754
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              436.906136,
              302.64154,
              468.313576,
              309.93754
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
          313.208696,
          316.86226,
          531.476216,
          324.15826
        ],
        "id": "pdf-004-line-047",
        "source_page": 4,
        "text": "(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-",
        "words": [
          {
            "bbox": [
              313.208696,
              316.86226,
              321.930696,
              324.15826
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.508696,
              316.86226,
              358.299736,
              324.15826
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              361.032136,
              316.86226,
              373.906856,
              324.15826
            ],
            "text": "aus"
          },
          {
            "bbox": [
              376.640216,
              316.86226,
              392.633816,
              324.15826
            ],
            "text": "dem"
          },
          {
            "bbox": [
              395.365496,
              316.86226,
              421.532296,
              324.15826
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              424.263896,
              316.86226,
              437.436056,
              324.15826
            ],
            "text": "von"
          },
          {
            "bbox": [
              440.168776,
              316.86226,
              472.100456,
              324.15826
            ],
            "text": "Schiffen,"
          },
          {
            "bbox": [
              474.832536,
              316.86226,
              485.778536,
              324.15826
            ],
            "text": "die"
          },
          {
            "bbox": [
              488.510936,
              316.86226,
              500.344536,
              324.15826
            ],
            "text": "der"
          },
          {
            "bbox": [
              503.076056,
              316.86226,
              531.476216,
              324.15826
            ],
            "text": "Binnen-"
          }
        ]
      },
      {
        "bbox": [
          304.704776,
          326.42906,
          531.475656,
          333.72506
        ],
        "id": "pdf-004-line-049",
        "source_page": 4,
        "text": "schifffahrt dienen, können nur in dem Vertragsstaat besteuert",
        "words": [
          {
            "bbox": [
              304.704776,
              326.42906,
              341.176536,
              333.72506
            ],
            "text": "schifffahrt"
          },
          {
            "bbox": [
              344.059896,
              326.42906,
              370.819496,
              333.72506
            ],
            "text": "dienen,"
          },
          {
            "bbox": [
              373.701976,
              326.42906,
              400.428696,
              333.72506
            ],
            "text": "können"
          },
          {
            "bbox": [
              403.311736,
              326.42906,
              415.048056,
              333.72506
            ],
            "text": "nur"
          },
          {
            "bbox": [
              417.930056,
              326.42906,
              424.242376,
              333.72506
            ],
            "text": "in"
          },
          {
            "bbox": [
              427.125416,
              326.42906,
              443.164456,
              333.72506
            ],
            "text": "dem"
          },
          {
            "bbox": [
              446.046536,
              326.42906,
              494.163416,
              333.72506
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              497.046776,
              326.42906,
              531.475656,
              333.72506
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          304.704376,
          335.9961,
          531.475656,
          343.2921
        ],
        "id": "pdf-004-line-051",
        "source_page": 4,
        "text": "werden, in dem sich der Ort der tatsächlichen Geschäftsleitung",
        "words": [
          {
            "bbox": [
              304.704376,
              335.9961,
              333.287656,
              343.2921
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              335.704616,
              335.9961,
              341.927976,
              343.2921
            ],
            "text": "in"
          },
          {
            "bbox": [
              344.345496,
              335.9961,
              360.206536,
              343.2921
            ],
            "text": "dem"
          },
          {
            "bbox": [
              362.623096,
              335.9961,
              377.141336,
              343.2921
            ],
            "text": "sich"
          },
          {
            "bbox": [
              379.558856,
              335.9961,
              391.259896,
              343.2921
            ],
            "text": "der"
          },
          {
            "bbox": [
              393.676216,
              335.9961,
              404.975496,
              343.2921
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              407.393256,
              335.9961,
              419.094296,
              343.2921
            ],
            "text": "der"
          },
          {
            "bbox": [
              421.510616,
              335.9961,
              468.917336,
              343.2921
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              471.334856,
              335.9961,
              531.475656,
              343.2921
            ],
            "text": "Geschäftsleitung"
          }
        ]
      },
      {
        "bbox": [
          304.704136,
          345.56298,
          405.949496,
          352.85898
        ],
        "id": "pdf-004-line-053",
        "source_page": 4,
        "text": "des Unternehmens befindet.",
        "words": [
          {
            "bbox": [
              304.704136,
              345.56298,
              317.741176,
              352.85898
            ],
            "text": "des"
          },
          {
            "bbox": [
              319.963896,
              345.56298,
              372.319336,
              352.85898
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              374.542056,
              345.56298,
              405.949496,
              352.85898
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
          313.207896,
          359.7837,
          531.476296,
          367.0797
        ],
        "id": "pdf-004-line-055",
        "source_page": 4,
        "text": "(3) Für Zwecke dieses Artikels beinhalten Gewinne aus dem",
        "words": [
          {
            "bbox": [
              313.207896,
              359.7837,
              321.839416,
              367.0797
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.326936,
              359.7837,
              337.687176,
              367.0797
            ],
            "text": "Für"
          },
          {
            "bbox": [
              340.373496,
              359.7837,
              368.286056,
              367.0797
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              370.973176,
              359.7837,
              394.185496,
              367.0797
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              396.873656,
              359.7837,
              423.387576,
              367.0797
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              426.075736,
              359.7837,
              463.206696,
              367.0797
            ],
            "text": "beinhalten"
          },
          {
            "bbox": [
              465.894136,
              359.7837,
              497.413736,
              367.0797
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              500.100856,
              359.7837,
              512.885016,
              367.0797
            ],
            "text": "aus"
          },
          {
            "bbox": [
              515.573256,
              359.7837,
              531.476296,
              367.0797
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.704696,
          369.35058,
          531.475576,
          376.64658
        ],
        "id": "pdf-004-line-057",
        "source_page": 4,
        "text": "Betrieb von Seeschiffen, Luftfahrzeugen und Binnenschiffen",
        "words": [
          {
            "bbox": [
              304.704696,
              369.35058,
              331.007976,
              376.64658
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              334.995576,
              369.35058,
              348.213336,
              376.64658
            ],
            "text": "von"
          },
          {
            "bbox": [
              352.201976,
              369.35058,
              397.171896,
              376.64658
            ],
            "text": "Seeschiffen,"
          },
          {
            "bbox": [
              401.159976,
              369.35058,
              455.641256,
              376.64658
            ],
            "text": "Luftfahrzeugen"
          },
          {
            "bbox": [
              459.629896,
              369.35058,
              473.446216,
              376.64658
            ],
            "text": "und"
          },
          {
            "bbox": [
              477.433816,
              369.35058,
              531.475576,
              376.64658
            ],
            "text": "Binnenschiffen"
          }
        ]
      },
      {
        "bbox": [
          304.704296,
          378.91746,
          397.727576,
          386.21346
        ],
        "id": "pdf-004-line-059",
        "source_page": 4,
        "text": "auch die Gewinne aus der",
        "words": [
          {
            "bbox": [
              304.704296,
              378.91746,
              322.189336,
              386.21346
            ],
            "text": "auch"
          },
          {
            "bbox": [
              324.411336,
              378.91746,
              335.224856,
              386.21346
            ],
            "text": "die"
          },
          {
            "bbox": [
              337.446456,
              378.91746,
              368.840056,
              386.21346
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              371.061656,
              378.91746,
              383.803816,
              386.21346
            ],
            "text": "aus"
          },
          {
            "bbox": [
              386.026536,
              378.91746,
              397.727576,
              386.21346
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.704136,
          393.13818,
          531.475816,
          400.43418
        ],
        "id": "pdf-004-line-061",
        "source_page": 4,
        "text": "a) gelegentlichen Vermietung von leeren Seeschiffen, Luftfahr-",
        "words": [
          {
            "bbox": [
              304.704136,
              393.13818,
              311.071016,
              400.43418
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.459976,
              393.13818,
              369.306056,
              400.43418
            ],
            "text": "gelegentlichen"
          },
          {
            "bbox": [
              371.794776,
              393.13818,
              412.199176,
              400.43418
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              414.688376,
              393.13818,
              427.728136,
              400.43418
            ],
            "text": "von"
          },
          {
            "bbox": [
              430.216856,
              393.13818,
              451.842456,
              400.43418
            ],
            "text": "leeren"
          },
          {
            "bbox": [
              454.331176,
              393.13818,
              498.322616,
              400.43418
            ],
            "text": "Seeschiffen,"
          },
          {
            "bbox": [
              500.810776,
              393.13818,
              531.475816,
              400.43418
            ],
            "text": "Luftfahr-"
          }
        ]
      },
      {
        "bbox": [
          317.459656,
          402.70506,
          432.281816,
          410.00106
        ],
        "id": "pdf-004-line-063",
        "source_page": 4,
        "text": "zeugen und Binnenschiffen, und",
        "words": [
          {
            "bbox": [
              317.459656,
              402.70506,
              343.231736,
              410.00106
            ],
            "text": "zeugen"
          },
          {
            "bbox": [
              345.453736,
              402.70506,
              359.092296,
              410.00106
            ],
            "text": "und"
          },
          {
            "bbox": [
              361.313176,
              402.70506,
              416.421816,
              410.00106
            ],
            "text": "Binnenschiffen,"
          },
          {
            "bbox": [
              418.643256,
              402.70506,
              432.281816,
              410.00106
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.703576,
          416.92578,
          531.474776,
          424.22178
        ],
        "id": "pdf-004-line-065",
        "source_page": 4,
        "text": "b) Nutzung oder Vermietung von Containern (einschließlich",
        "words": [
          {
            "bbox": [
              304.703576,
              416.92578,
              311.517736,
              424.22178
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.459416,
              416.92578,
              348.061496,
              424.22178
            ],
            "text": "Nutzung"
          },
          {
            "bbox": [
              352.304376,
              416.92578,
              368.864216,
              424.22178
            ],
            "text": "oder"
          },
          {
            "bbox": [
              373.105416,
              416.92578,
              414.310456,
              424.22178
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              418.553336,
              416.92578,
              431.771096,
              424.22178
            ],
            "text": "von"
          },
          {
            "bbox": [
              436.013336,
              416.92578,
              476.070536,
              424.22178
            ],
            "text": "Containern"
          },
          {
            "bbox": [
              480.312776,
              416.92578,
              531.474776,
              424.22178
            ],
            "text": "(einschließlich"
          }
        ]
      },
      {
        "bbox": [
          317.459176,
          426.49266,
          531.476056,
          433.78866
        ],
        "id": "pdf-004-line-066",
        "source_page": 4,
        "text": "Trailern und zugehöriger Ausstattung, die dem Transport der",
        "words": [
          {
            "bbox": [
              317.459176,
              426.49266,
              343.000776,
              433.78866
            ],
            "text": "Trailern"
          },
          {
            "bbox": [
              345.212376,
              426.49266,
              358.850936,
              433.78866
            ],
            "text": "und"
          },
          {
            "bbox": [
              361.061416,
              426.49266,
              403.262296,
              433.78866
            ],
            "text": "zugehöriger"
          },
          {
            "bbox": [
              405.472696,
              426.49266,
              450.667336,
              433.78866
            ],
            "text": "Ausstattung,"
          },
          {
            "bbox": [
              452.878376,
              426.49266,
              463.691896,
              433.78866
            ],
            "text": "die"
          },
          {
            "bbox": [
              465.903096,
              426.49266,
              481.764136,
              433.78866
            ],
            "text": "dem"
          },
          {
            "bbox": [
              483.974776,
              426.49266,
              517.563176,
              433.78866
            ],
            "text": "Transport"
          },
          {
            "bbox": [
              519.774936,
              426.49266,
              531.476056,
              433.78866
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.458856,
          436.05962,
          382.786136,
          443.35562
        ],
        "id": "pdf-004-line-068",
        "source_page": 4,
        "text": "Container dienen),",
        "words": [
          {
            "bbox": [
              317.458856,
              436.05962,
              352.269176,
              443.35562
            ],
            "text": "Container"
          },
          {
            "bbox": [
              354.489976,
              436.05962,
              382.786136,
              443.35562
            ],
            "text": "dienen),"
          }
        ]
      },
      {
        "bbox": [
          304.702776,
          450.28026,
          531.475016,
          457.57626
        ],
        "id": "pdf-004-line-070",
        "source_page": 4,
        "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen, Luftfahr-",
        "words": [
          {
            "bbox": [
              304.702776,
              450.28026,
              324.114776,
              457.57626
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              326.834376,
              450.28026,
              346.155256,
              457.57626
            ],
            "text": "diese"
          },
          {
            "bbox": [
              348.874456,
              450.28026,
              387.761736,
              457.57626
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              390.481336,
              450.28026,
              405.698776,
              457.57626
            ],
            "text": "zum"
          },
          {
            "bbox": [
              408.417336,
              450.28026,
              434.505336,
              457.57626
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              437.223816,
              450.28026,
              450.369816,
              457.57626
            ],
            "text": "von"
          },
          {
            "bbox": [
              453.089416,
              450.28026,
              497.665176,
              457.57626
            ],
            "text": "Seeschiffen,"
          },
          {
            "bbox": [
              500.384136,
              450.28026,
              531.475016,
              457.57626
            ],
            "text": "Luftfahr-"
          }
        ]
      },
      {
        "bbox": [
          304.703016,
          459.84722,
          531.474936,
          467.14322
        ],
        "id": "pdf-004-line-071",
        "source_page": 4,
        "text": "zeugen oder Binnenschiffen im internationalen Verkehr gehören.",
        "words": [
          {
            "bbox": [
              304.703016,
              459.84722,
              330.475096,
              467.14322
            ],
            "text": "zeugen"
          },
          {
            "bbox": [
              332.524456,
              459.84722,
              348.817256,
              467.14322
            ],
            "text": "oder"
          },
          {
            "bbox": [
              350.865416,
              459.84722,
              403.750776,
              467.14322
            ],
            "text": "Binnenschiffen"
          },
          {
            "bbox": [
              405.800136,
              459.84722,
              414.399496,
              467.14322
            ],
            "text": "im"
          },
          {
            "bbox": [
              416.447896,
              459.84722,
              468.938616,
              467.14322
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              470.987976,
              459.84722,
              498.017096,
              467.14322
            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              500.065256,
              459.84722,
              531.474936,
              467.14322
            ],
            "text": "gehören."
          }
        ]
      },
      {
        "bbox": [
          313.206056,
          474.06786,
          531.471896,
          481.36386
        ],
        "id": "pdf-004-line-073",
        "source_page": 4,
        "text": "(4) Befindet sich der Ort der tatsächlichen Geschäftsleitung",
        "words": [
          {
            "bbox": [
              313.206056,
              474.06786,
              321.891736,
              481.36386
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.433416,
              474.06786,
              356.689976,
              481.36386
            ],
            "text": "Befindet"
          },
          {
            "bbox": [
              359.404776,
              474.06786,
              374.067096,
              481.36386
            ],
            "text": "sich"
          },
          {
            "bbox": [
              376.781576,
              474.06786,
              388.578696,
              481.36386
            ],
            "text": "der"
          },
          {
            "bbox": [
              391.292136,
              474.06786,
              402.687496,
              481.36386
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              405.402296,
              474.06786,
              417.199416,
              481.36386
            ],
            "text": "der"
          },
          {
            "bbox": [
              419.912856,
              474.06786,
              467.896136,
              481.36386
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              470.610616,
              474.06786,
              531.471896,
              481.36386
            ],
            "text": "Geschäftsleitung"
          }
        ]
      },
      {
        "bbox": [
          304.701336,
          483.63482,
          531.473496,
          490.93082
        ],
        "id": "pdf-004-line-075",
        "source_page": 4,
        "text": "eines Unternehmens der See- oder Binnenschifffahrt an Bord",
        "words": [
          {
            "bbox": [
              304.701336,
              483.63482,
              323.869656,
              490.93082
            ],
            "text": "eines"
          },
          {
            "bbox": [
              326.777896,
              483.63482,
              380.111736,
              490.93082
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              383.019976,
              483.63482,
              394.899016,
              490.93082
            ],
            "text": "der"
          },
          {
            "bbox": [
              397.805416,
              483.63482,
              414.957736,
              490.93082
            ],
            "text": "See-"
          },
          {
            "bbox": [
              417.865336,
              483.63482,
              434.425176,
              490.93082
            ],
            "text": "oder"
          },
          {
            "bbox": [
              437.331576,
              483.63482,
              499.227576,
              490.93082
            ],
            "text": "Binnenschifffahrt"
          },
          {
            "bbox": [
              502.135336,
              483.63482,
              510.967256,
              490.93082
            ],
            "text": "an"
          },
          {
            "bbox": [
              513.874696,
              483.63482,
              531.473496,
              490.93082
            ],
            "text": "Bord"
          }
        ]
      },
      {
        "bbox": [
          304.701096,
          493.2017,
          531.477256,
          500.4977
        ],
        "id": "pdf-004-line-077",
        "source_page": 4,
        "text": "eines Schiffes, so gilt er als in dem Vertragsstaat gelegen, in dem",
        "words": [
          {
            "bbox": [
              304.701096,
              493.2017,
              323.295176,
              500.4977
            ],
            "text": "eines"
          },
          {
            "bbox": [
              325.241016,
              493.2017,
              355.758616,
              500.4977
            ],
            "text": "Schiffes,"
          },
          {
            "bbox": [
              357.703016,
              493.2017,
              366.240456,
              500.4977
            ],
            "text": "so"
          },
          {
            "bbox": [
              368.186056,
              493.2017,
              378.684856,
              500.4977
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              380.630136,
              493.2017,
              387.534456,
              500.4977
            ],
            "text": "er"
          },
          {
            "bbox": [
              389.478376,
              493.2017,
              399.439496,
              500.4977
            ],
            "text": "als"
          },
          {
            "bbox": [
              401.385336,
              493.2017,
              407.554136,
              500.4977
            ],
            "text": "in"
          },
          {
            "bbox": [
              409.499176,
              493.2017,
              425.251096,
              500.4977
            ],
            "text": "dem"
          },
          {
            "bbox": [
              427.195096,
              493.2017,
              473.589016,
              500.4977
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              475.534296,
              493.2017,
              505.667096,
              500.4977
            ],
            "text": "gelegen,"
          },
          {
            "bbox": [
              507.611496,
              493.2017,
              513.780296,
              500.4977
            ],
            "text": "in"
          },
          {
            "bbox": [
              515.725336,
              493.2017,
              531.477256,
              500.4977
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.701656,
          502.76866,
          531.473576,
          510.06466
        ],
        "id": "pdf-004-line-079",
        "source_page": 4,
        "text": "der Heimathafen des Schiffes liegt, oder, wenn kein Heimat-",
        "words": [
          {
            "bbox": [
              304.701656,
              502.76866,
              316.580696,
              510.06466
            ],
            "text": "der"
          },
          {
            "bbox": [
              319.884536,
              502.76866,
              366.108776,
              510.06466
            ],
            "text": "Heimathafen"
          },
          {
            "bbox": [
              369.413656,
              502.76866,
              382.628696,
              510.06466
            ],
            "text": "des"
          },
          {
            "bbox": [
              385.934376,
              502.76866,
              415.287336,
              510.06466
            ],
            "text": "Schiffes"
          },
          {
            "bbox": [
              418.593016,
              502.76866,
              436.218856,
              510.06466
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              439.523176,
              502.76866,
              458.009336,
              510.06466
            ],
            "text": "oder,"
          },
          {
            "bbox": [
              461.313656,
              502.76866,
              480.833256,
              510.06466
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              484.138136,
              502.76866,
              499.040456,
              510.06466
            ],
            "text": "kein"
          },
          {
            "bbox": [
              502.345336,
              502.76866,
              531.473576,
              510.06466
            ],
            "text": "Heimat-"
          }
        ]
      },
      {
        "bbox": [
          304.702056,
          512.33554,
          531.471656,
          519.63154
        ],
        "id": "pdf-004-line-081",
        "source_page": 4,
        "text": "hafen vorhanden ist, in dem Vertragsstaat, in dem die Person an-",
        "words": [
          {
            "bbox": [
              304.702056,
              512.33554,
              324.367496,
              519.63154
            ],
            "text": "hafen"
          },
          {
            "bbox": [
              326.320536,
              512.33554,
              363.875416,
              519.63154
            ],
            "text": "vorhanden"
          },
          {
            "bbox": [
              365.828456,
              512.33554,
              376.207256,
              519.63154
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              378.159656,
              512.33554,
              384.336376,
              519.63154
            ],
            "text": "in"
          },
          {
            "bbox": [
              386.289416,
              512.33554,
              402.057096,
              519.63154
            ],
            "text": "dem"
          },
          {
            "bbox": [
              404.009096,
              512.33554,
              452.674456,
              519.63154
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              454.626856,
              512.33554,
              460.803576,
              519.63154
            ],
            "text": "in"
          },
          {
            "bbox": [
              462.756616,
              512.33554,
              478.524296,
              519.63154
            ],
            "text": "dem"
          },
          {
            "bbox": [
              480.476296,
              512.33554,
              491.196536,
              519.63154
            ],
            "text": "die"
          },
          {
            "bbox": [
              493.149096,
              512.33554,
              517.757976,
              519.63154
            ],
            "text": "Person"
          },
          {
            "bbox": [
              519.710936,
              512.33554,
              531.471656,
              519.63154
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          304.701736,
          521.9025,
          422.909976,
          529.1985
        ],
        "id": "pdf-004-line-083",
        "source_page": 4,
        "text": "sässig ist, die das Schiff betreibt.",
        "words": [
          {
            "bbox": [
              304.701736,
              521.9025,
              327.363976,
              529.1985
            ],
            "text": "sässig"
          },
          {
            "bbox": [
              329.586456,
              521.9025,
              340.105336,
              529.1985
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              342.326776,
              521.9025,
              353.140296,
              529.1985
            ],
            "text": "die"
          },
          {
            "bbox": [
              355.361896,
              521.9025,
              368.398936,
              529.1985
            ],
            "text": "das"
          },
          {
            "bbox": [
              370.621656,
              521.9025,
              391.057976,
              529.1985
            ],
            "text": "Schiff"
          },
          {
            "bbox": [
              393.279896,
              521.9025,
              422.909976,
              529.1985
            ],
            "text": "betreibt."
          }
        ]
      },
      {
        "bbox": [
          313.205576,
          536.12314,
          531.473576,
          543.41914
        ],
        "id": "pdf-004-line-086",
        "source_page": 4,
        "text": "(5) Absatz 1 gilt auch für Gewinne aus der Beteiligung an ei-",
        "words": [
          {
            "bbox": [
              313.205576,
              536.12314,
              321.795176,
              543.41914
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.240776,
              536.12314,
              350.820936,
              543.41914
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              353.313816,
              536.12314,
              357.761816,
              543.41914
            ],
            "text": "1"
          },
          {
            "bbox": [
              360.254136,
              536.12314,
              370.916616,
              543.41914
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              373.409176,
              536.12314,
              390.894216,
              543.41914
            ],
            "text": "auch"
          },
          {
            "bbox": [
              393.386536,
              536.12314,
              402.865016,
              543.41914
            ],
            "text": "für"
          },
          {
            "bbox": [
              405.356136,
              536.12314,
              436.749736,
              543.41914
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              439.241656,
              536.12314,
              451.983816,
              543.41914
            ],
            "text": "aus"
          },
          {
            "bbox": [
              454.476856,
              536.12314,
              466.177896,
              543.41914
            ],
            "text": "der"
          },
          {
            "bbox": [
              468.669016,
              536.12314,
              508.563576,
              543.41914
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              511.056376,
              536.12314,
              519.799336,
              543.41914
            ],
            "text": "an"
          },
          {
            "bbox": [
              522.291656,
              536.12314,
              531.473576,
              543.41914
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          304.701416,
          545.6901,
          531.473656,
          552.9861
        ],
        "id": "pdf-004-line-087",
        "source_page": 4,
        "text": "nem Pool, einer Betriebsgemeinschaft oder einer internationalen",
        "words": [
          {
            "bbox": [
              304.701416,
              545.6901,
              320.250776,
              552.9861
            ],
            "text": "nem"
          },
          {
            "bbox": [
              322.241096,
              545.6901,
              340.236216,
              552.9861
            ],
            "text": "Pool,"
          },
          {
            "bbox": [
              342.226856,
              545.6901,
              359.669656,
              552.9861
            ],
            "text": "einer"
          },
          {
            "bbox": [
              361.659736,
              545.6901,
              439.418296,
              552.9861
            ],
            "text": "Betriebsgemeinschaft"
          },
          {
            "bbox": [
              441.409816,
              545.6901,
              457.677496,
              552.9861
            ],
            "text": "oder"
          },
          {
            "bbox": [
              459.667576,
              545.6901,
              477.110376,
              552.9861
            ],
            "text": "einer"
          },
          {
            "bbox": [
              479.100456,
              545.6901,
              531.473656,
              552.9861
            ],
            "text": "internationalen"
          }
        ]
      },
      {
        "bbox": [
          304.700776,
          555.25698,
          355.254536,
          562.55298
        ],
        "id": "pdf-004-line-089",
        "source_page": 4,
        "text": "Betriebsstelle.",
        "words": [
          {
            "bbox": [
              304.700776,
              555.25698,
              355.254536,
              562.55298
            ],
            "text": "Betriebsstelle."
          }
        ]
      },
      {
        "bbox": [
          402.439976,
          577.47698,
          433.733576,
          584.64498
        ],
        "id": "pdf-004-line-093",
        "source_page": 4,
        "text": "Artikel 9",
        "words": [
          {
            "bbox": [
              402.439976,
              577.47698,
              427.064376,
              584.64498
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              429.285576,
              577.47698,
              433.733576,
              584.64498
            ],
            "text": "9"
          }
        ]
      },
      {
        "bbox": [
          368.266136,
          591.6977,
          467.908056,
          598.8657
        ],
        "id": "pdf-004-line-095",
        "source_page": 4,
        "text": "Verbundene Unternehmen",
        "words": [
          {
            "bbox": [
              368.266136,
              591.6977,
              413.879416,
              598.8657
            ],
            "text": "Verbundene"
          },
          {
            "bbox": [
              416.101896,
              591.6977,
              467.908056,
              598.8657
            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
          313.204136,
          605.91826,
          346.642376,
          613.21426
        ],
        "id": "pdf-004-line-098",
        "source_page": 4,
        "text": "(1) Wenn",
        "words": [
          {
            "bbox": [
              313.204136,
              605.91826,
              321.793736,
              613.21426
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.239336,
              605.91826,
              346.642376,
              613.21426
            ],
            "text": "Wenn"
          }
        ]
      },
      {
        "bbox": [
          304.700136,
          620.13898,
          531.472056,
          627.43498
        ],
        "id": "pdf-004-line-100",
        "source_page": 4,
        "text": "a) ein Unternehmen eines Vertragsstaates unmittelbar oder mit-",
        "words": [
          {
            "bbox": [
              304.700136,
              620.13898,
              311.067016,
              627.43498
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.455976,
              620.13898,
              327.911176,
              627.43498
            ],
            "text": "ein"
          },
          {
            "bbox": [
              329.879256,
              620.13898,
              377.919736,
              627.43498
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              379.887816,
              620.13898,
              398.574056,
              627.43498
            ],
            "text": "eines"
          },
          {
            "bbox": [
              400.542856,
              620.13898,
              455.347096,
              627.43498
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              457.315896,
              620.13898,
              497.205336,
              627.43498
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              499.172216,
              620.13898,
              515.370456,
              627.43498
            ],
            "text": "oder"
          },
          {
            "bbox": [
              517.337336,
              620.13898,
              531.472056,
              627.43498
            ],
            "text": "mit-"
          }
        ]
      },
      {
        "bbox": [
          317.455496,
          629.70586,
          531.470776,
          637.00186
        ],
        "id": "pdf-004-line-102",
        "source_page": 4,
        "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-",
        "words": [
          {
            "bbox": [
              317.455496,
              629.70586,
              337.648696,
              637.00186
            ],
            "text": "telbar"
          },
          {
            "bbox": [
              339.666456,
              629.70586,
              348.409336,
              637.00186
            ],
            "text": "an"
          },
          {
            "bbox": [
              350.428296,
              629.70586,
              362.129336,
              637.00186
            ],
            "text": "der"
          },
          {
            "bbox": [
              364.147096,
              629.70586,
              426.511496,
              637.00186
            ],
            "text": "Geschäftsleitung,"
          },
          {
            "bbox": [
              428.529896,
              629.70586,
              440.230936,
              637.00186
            ],
            "text": "der"
          },
          {
            "bbox": [
              442.248696,
              629.70586,
              474.001656,
              637.00186
            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
              476.020216,
              629.70586,
              492.313016,
              637.00186
            ],
            "text": "oder"
          },
          {
            "bbox": [
              494.330776,
              629.70586,
              510.191816,
              637.00186
            ],
            "text": "dem"
          },
          {
            "bbox": [
              512.209816,
              629.70586,
              531.470776,
              637.00186
            ],
            "text": "Kapi-"
          }
        ]
      },
      {
        "bbox": [
          317.454616,
          639.27274,
          531.470936,
          646.56874
        ],
        "id": "pdf-004-line-104",
        "source_page": 4,
        "text": "tal eines Unternehmens des anderen Vertragsstaates betei-",
        "words": [
          {
            "bbox": [
              317.454616,
              639.27274,
              326.056696,
              646.56874
            ],
            "text": "tal"
          },
          {
            "bbox": [
              328.729096,
              639.27274,
              347.564856,
              646.56874
            ],
            "text": "eines"
          },
          {
            "bbox": [
              350.237816,
              639.27274,
              402.657336,
              646.56874
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              405.330296,
              639.27274,
              418.379016,
              646.56874
            ],
            "text": "des"
          },
          {
            "bbox": [
              421.051976,
              639.27274,
              450.126696,
              646.56874
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              452.799016,
              639.27274,
              508.126536,
              646.56874
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              510.799496,
              639.27274,
              531.470936,
              646.56874
            ],
            "text": "betei-"
          }
        ]
      },
      {
        "bbox": [
          317.455016,
          648.83978,
          359.372856,
          656.13578
        ],
        "id": "pdf-004-line-106",
        "source_page": 4,
        "text": "ligt ist, oder",
        "words": [
          {
            "bbox": [
              317.455016,
              648.83978,
              328.117496,
              656.13578
            ],
            "text": "ligt"
          },
          {
            "bbox": [
              330.339736,
              648.83978,
              340.858616,
              656.13578
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              343.080056,
              648.83978,
              359.372856,
              656.13578
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          304.699096,
          663.06034,
          531.471096,
          670.35634
        ],
        "id": "pdf-004-line-108",
        "source_page": 4,
        "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-",
        "words": [
          {
            "bbox": [
              304.699096,
              663.06034,
              311.513256,
              670.35634
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.454936,
              663.06034,
              352.534536,
              670.35634
            ],
            "text": "dieselben"
          },
          {
            "bbox": [
              355.490296,
              663.06034,
              389.697896,
              670.35634
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              392.653656,
              663.06034,
              433.748056,
              670.35634
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              436.702776,
              663.06034,
              453.262616,
              670.35634
            ],
            "text": "oder"
          },
          {
            "bbox": [
              456.217336,
              663.06034,
              488.239416,
              670.35634
            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
              491.194136,
              663.06034,
              500.026056,
              670.35634
            ],
            "text": "an"
          },
          {
            "bbox": [
              502.981816,
              663.06034,
              514.860856,
              670.35634
            ],
            "text": "der"
          },
          {
            "bbox": [
              517.815576,
              663.06034,
              531.471096,
              670.35634
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          317.455176,
          672.62722,
          531.470216,
          679.92322
        ],
        "id": "pdf-004-line-110",
        "source_page": 4,
        "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-",
        "words": [
          {
            "bbox": [
              317.455176,
              672.62722,
              369.861176,
              679.92322
            ],
            "text": "schäftsleitung,"
          },
          {
            "bbox": [
              372.556056,
              672.62722,
              384.315256,
              679.92322
            ],
            "text": "der"
          },
          {
            "bbox": [
              387.009576,
              672.62722,
              418.994856,
              679.92322
            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
              421.690056,
              672.62722,
              438.070056,
              679.92322
            ],
            "text": "oder"
          },
          {
            "bbox": [
              440.764376,
              672.62722,
              456.683576,
              679.92322
            ],
            "text": "dem"
          },
          {
            "bbox": [
              459.378056,
              672.62722,
              484.291256,
              679.92322
            ],
            "text": "Kapital"
          },
          {
            "bbox": [
              486.986856,
              672.62722,
              505.915576,
              679.92322
            ],
            "text": "eines"
          },
          {
            "bbox": [
              508.611736,
              672.62722,
              531.470216,
              679.92322
            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
          317.455256,
          682.19426,
          531.470856,
          689.49026
        ],
        "id": "pdf-004-line-112",
        "source_page": 4,
        "text": "nehmens eines Vertragsstaates und eines Unternehmens des",
        "words": [
          {
            "bbox": [
              317.455256,
              682.19426,
              349.885896,
              689.49026
            ],
            "text": "nehmens"
          },
          {
            "bbox": [
              351.832376,
              682.19426,
              370.429256,
              689.49026
            ],
            "text": "eines"
          },
          {
            "bbox": [
              372.375736,
              682.19426,
              426.866856,
              689.49026
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              428.813336,
              682.19426,
              442.344216,
              689.49026
            ],
            "text": "und"
          },
          {
            "bbox": [
              444.288936,
              682.19426,
              462.885816,
              689.49026
            ],
            "text": "eines"
          },
          {
            "bbox": [
              464.832296,
              682.19426,
              516.595016,
              689.49026
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              518.541496,
              682.19426,
              531.470856,
              689.49026
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          317.455016,
          691.76114,
          453.787976,
          699.05714
        ],
        "id": "pdf-004-line-114",
        "source_page": 4,
        "text": "anderen Vertragsstaates beteiligt sind,",
        "words": [
          {
            "bbox": [
              317.455016,
              691.76114,
              346.494696,
              699.05714
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              348.716696,
              691.76114,
              403.962536,
              699.05714
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              406.185256,
              691.76114,
              434.376936,
              699.05714
            ],
            "text": "beteiligt"
          },
          {
            "bbox": [
              436.599176,
              691.76114,
              453.787976,
              699.05714
            ],
            "text": "sind,"
          }
        ]
      },
      {
        "bbox": [
          304.698936,
          705.98186,
          531.470136,
          713.27786
        ],
        "id": "pdf-004-line-117",
        "source_page": 4,
        "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-",
        "words": [
          {
            "bbox": [
              304.698936,
              705.98186,
              318.337496,
              713.27786
            ],
            "text": "und"
          },
          {
            "bbox": [
              320.719736,
              705.98186,
              326.943096,
              713.27786
            ],
            "text": "in"
          },
          {
            "bbox": [
              329.326456,
              705.98186,
              352.881736,
              713.27786
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              355.265096,
              705.98186,
              376.060616,
              713.27786
            ],
            "text": "Fällen"
          },
          {
            "bbox": [
              378.443976,
              705.98186,
              389.257496,
              713.27786
            ],
            "text": "die"
          },
          {
            "bbox": [
              391.640456,
              705.98186,
              415.937896,
              713.27786
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              418.321256,
              705.98186,
              466.677416,
              713.27786
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              469.060776,
              705.98186,
              475.284136,
              713.27786
            ],
            "text": "in"
          },
          {
            "bbox": [
              477.667496,
              705.98186,
              495.150616,
              713.27786
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              497.533976,
              705.98186,
              531.470136,
              713.27786
            ],
            "text": "kaufmän-"
          }
        ]
      },
      {
        "bbox": [
          304.698136,
          715.54874,
          531.471016,
          722.84474
        ],
        "id": "pdf-004-line-119",
        "source_page": 4,
        "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-",
        "words": [
          {
            "bbox": [
              304.698136,
              715.54874,
              332.076936,
              722.84474
            ],
            "text": "nischen"
          },
          {
            "bbox": [
              334.021736,
              715.54874,
              350.150216,
              722.84474
            ],
            "text": "oder"
          },
          {
            "bbox": [
              352.093896,
              715.54874,
              391.026936,
              722.84474
            ],
            "text": "finanziellen"
          },
          {
            "bbox": [
              392.971736,
              715.54874,
              438.734696,
              722.84474
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              440.679496,
              715.54874,
              449.367576,
              722.84474
            ],
            "text": "an"
          },
          {
            "bbox": [
              451.312376,
              715.54874,
              490.550376,
              722.84474
            ],
            "text": "vereinbarte"
          },
          {
            "bbox": [
              492.494856,
              715.54874,
              508.623336,
              722.84474
            ],
            "text": "oder"
          },
          {
            "bbox": [
              510.567016,
              715.54874,
              531.471016,
              722.84474
            ],
            "text": "aufer-"
          }
        ]
      },
      {
        "bbox": [
          304.697976,
          725.11562,
          531.469896,
          732.41162
        ],
        "id": "pdf-004-line-121",
        "source_page": 4,
        "text": "legte Bedingungen gebunden sind, die von denen abweichen,",
        "words": [
          {
            "bbox": [
              304.697976,
              725.11562,
              322.323816,
              732.41162
            ],
            "text": "legte"
          },
          {
            "bbox": [
              325.051416,
              725.11562,
              373.225496,
              732.41162
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              375.953416,
              725.11562,
              412.392296,
              732.41162
            ],
            "text": "gebunden"
          },
          {
            "bbox": [
              415.120216,
              725.11562,
              432.555016,
              732.41162
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              435.282296,
              725.11562,
              446.218856,
              732.41162
            ],
            "text": "die"
          },
          {
            "bbox": [
              448.946456,
              725.11562,
              462.109256,
              732.41162
            ],
            "text": "von"
          },
          {
            "bbox": [
              464.837176,
              725.11562,
              487.310376,
              732.41162
            ],
            "text": "denen"
          },
          {
            "bbox": [
              490.038296,
              725.11562,
              531.469896,
              732.41162
            ],
            "text": "abweichen,"
          }
        ]
      },
      {
        "bbox": [
          304.697656,
          734.6825,
          531.469096,
          741.9785
        ],
        "id": "pdf-004-line-123",
        "source_page": 4,
        "text": "die unabhängige Unternehmen miteinander vereinbaren würden,",
        "words": [
          {
            "bbox": [
              304.697656,
              734.6825,
              315.469096,
              741.9785
            ],
            "text": "die"
          },
          {
            "bbox": [
              317.447416,
              734.6825,
              363.613256,
              741.9785
            ],
            "text": "unabhängige"
          },
          {
            "bbox": [
              365.591576,
              734.6825,
              413.737496,
              741.9785
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              415.716136,
              734.6825,
              457.486136,
              741.9785
            ],
            "text": "miteinander"
          },
          {
            "bbox": [
              459.463656,
              734.6825,
              500.881016,
              741.9785
            ],
            "text": "vereinbaren"
          },
          {
            "bbox": [
              502.859656,
              734.6825,
              531.469096,
              741.9785
            ],
            "text": "würden,"
          }
        ]
      },
      {
        "bbox": [
          304.698616,
          744.24954,
          531.471256,
          751.54554
        ],
        "id": "pdf-004-line-125",
        "source_page": 4,
        "text": "so dürfen die Gewinne, die eines der Unternehmen ohne diese",
        "words": [
          {
            "bbox": [
              304.698616,
              744.24954,
              313.294696,
              751.54554
            ],
            "text": "so"
          },
          {
            "bbox": [
              315.965816,
              744.24954,
              338.963816,
              751.54554
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              341.634376,
              744.24954,
              352.456216,
              751.54554
            ],
            "text": "die"
          },
          {
            "bbox": [
              355.126536,
              744.24954,
              388.771976,
              751.54554
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              391.441976,
              744.24954,
              402.263816,
              751.54554
            ],
            "text": "die"
          },
          {
            "bbox": [
              404.934136,
              744.24954,
              423.763256,
              751.54554
            ],
            "text": "eines"
          },
          {
            "bbox": [
              426.434536,
              744.24954,
              438.143976,
              751.54554
            ],
            "text": "der"
          },
          {
            "bbox": [
              440.813336,
              744.24954,
              489.210856,
              751.54554
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              491.881416,
              744.24954,
              509.676056,
              751.54554
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              512.346376,
              744.24954,
              531.471256,
              751.54554
            ],
            "text": "diese"
          }
        ]
      },
      {
        "bbox": [
          304.698536,
          753.81642,
          531.467976,
          761.11242
        ],
        "id": "pdf-004-line-127",
        "source_page": 4,
        "text": "Bedingungen erzielt hätte, wegen dieser Bedingungen aber nicht",
        "words": [
          {
            "bbox": [
              304.698536,
              753.81642,
              351.766456,
              761.11242
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              353.716936,
              753.81642,
              374.584856,
              761.11242
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              376.535656,
              753.81642,
              396.492376,
              761.11242
            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              398.442296,
              753.81642,
              421.937896,
              761.11242
            ],
            "text": "wegen"
          },
          {
            "bbox": [
              423.888376,
              753.81642,
              445.414056,
              761.11242
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              447.363496,
              753.81642,
              494.431416,
              761.11242
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              496.381896,
              753.81642,
              512.230376,
              761.11242
            ],
            "text": "aber"
          },
          {
            "bbox": [
              514.179736,
              753.81642,
              531.467976,
              761.11242
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          304.698136,
          763.3833,
          531.472536,
          770.6793
        ],
        "id": "pdf-004-line-128",
        "source_page": 4,
        "text": "erzielt hat, den Gewinnen dieses Unternehmens zugerechnet und",
        "words": [
          {
            "bbox": [
              304.698136,
              763.3833,
              325.374936,
              770.6793
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              327.293896,
              763.3833,
              340.536776,
              770.6793
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              342.454856,
              763.3833,
              355.778056,
              770.6793
            ],
            "text": "den"
          },
          {
            "bbox": [
              357.696776,
              763.3833,
              392.970616,
              770.6793
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              394.889336,
              763.3833,
              417.591976,
              770.6793
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              419.511416,
              763.3833,
              470.976376,
              770.6793
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              472.895816,
              763.3833,
              516.077096,
              770.6793
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              517.996056,
              763.3833,
              531.472536,
              770.6793
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.698376,
          772.95018,
          420.486616,
          780.24618
        ],
        "id": "pdf-004-line-130",
        "source_page": 4,
        "text": "entsprechend besteuert werden.",
        "words": [
          {
            "bbox": [
              304.698376,
              772.95018,
              353.743016,
              780.24618
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              355.963896,
              772.95018,
              389.681096,
              780.24618
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              391.903336,
              772.95018,
              420.486616,
              780.24618
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.2834,
          75.1172,
          290.55292,
          82.4132
        ],
        "id": "pdf-005-line-003",
        "source_page": 5,
        "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-",
        "words": [
          {
            "bbox": [
              72.2834,
              75.1172,
              80.79324,
              82.4132
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.15908,
              75.1172,
              112.46996,
              82.4132
            ],
            "text": "Werden"
          },
          {
            "bbox": [
              114.4298,
              75.1172,
              120.61332,
              82.4132
            ],
            "text": "in"
          },
          {
            "bbox": [
              122.57316,
              75.1172,
              144.05004,
              82.4132
            ],
            "text": "einem"
          },
          {
            "bbox": [
              146.00884,
              75.1172,
              192.57924,
              82.4132
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              194.53924,
              75.1172,
              207.9446,
              82.4132
            ],
            "text": "den"
          },
          {
            "bbox": [
              209.90436,
              75.1172,
              245.46564,
              82.4132
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              247.4254,
              75.1172,
              266.07844,
              82.4132
            ],
            "text": "eines"
          },
          {
            "bbox": [
              268.03892,
              75.1172,
              290.55292,
              82.4132
            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
          63.7798,
          84.68424,
          290.55108,
          91.98024
        ],
        "id": "pdf-005-line-005",
        "source_page": 5,
        "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-",
        "words": [
          {
            "bbox": [
              63.7798,
              84.68424,
              96.81644,
              91.98024
            ],
            "text": "nehmens"
          },
          {
            "bbox": [
              99.53076,
              84.68424,
              122.87364,
              91.98024
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              125.58796,
              84.68424,
              152.85484,
              91.98024
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              155.56916,
              84.68424,
              187.24548,
              91.98024
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              189.95868,
              84.68424,
              234.42036,
              91.98024
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              237.1342,
              84.68424,
              241.1342,
              91.98024
            ],
            "text": "–"
          },
          {
            "bbox": [
              243.84852,
              84.68424,
              257.58132,
              91.98024
            ],
            "text": "und"
          },
          {
            "bbox": [
              260.2938,
              84.68424,
              290.55108,
              91.98024
            ],
            "text": "entspre-"
          }
        ]
      },
      {
        "bbox": [
          63.7798,
          94.25112,
          290.55188,
          101.54712
        ],
        "id": "pdf-005-line-007",
        "source_page": 5,
        "text": "chend besteuert –, mit denen ein Unternehmen des anderen Ver-",
        "words": [
          {
            "bbox": [
              63.7798,
              94.25112,
              85.82716,
              101.54712
            ],
            "text": "chend"
          },
          {
            "bbox": [
              87.78044,
              94.25112,
              121.13564,
              101.54712
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              123.09036,
              94.25112,
              129.26908,
              101.54712
            ],
            "text": "–,"
          },
          {
            "bbox": [
              131.22292,
              94.25112,
              142.24996,
              101.54712
            ],
            "text": "mit"
          },
          {
            "bbox": [
              144.20468,
              94.25112,
              166.25092,
              101.54712
            ],
            "text": "denen"
          },
          {
            "bbox": [
              168.20532,
              94.25112,
              178.63308,
              101.54712
            ],
            "text": "ein"
          },
          {
            "bbox": [
              180.58748,
              94.25112,
              228.491,
              101.54712
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              230.4454,
              94.25112,
              243.39196,
              101.54712
            ],
            "text": "des"
          },
          {
            "bbox": [
              245.34708,
              94.25112,
              274.11532,
              101.54712
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              276.06972,
              94.25112,
              290.55188,
              101.54712
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.77964,
          103.818,
          290.55084,
          111.114
        ],
        "id": "pdf-005-line-009",
        "source_page": 5,
        "text": "tragsstaates in diesem Staat besteuert worden ist, und handelt",
        "words": [
          {
            "bbox": [
              63.77964,
              103.818,
              107.4806,
              111.114
            ],
            "text": "tragsstaates"
          },
          {
            "bbox": [
              110.1158,
              103.818,
              116.33916,
              111.114
            ],
            "text": "in"
          },
          {
            "bbox": [
              118.97364,
              103.818,
              144.905,
              111.114
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              147.53852,
              103.818,
              166.32604,
              111.114
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              168.96076,
              103.818,
              202.67804,
              111.114
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              205.31276,
              103.818,
              231.96972,
              111.114
            ],
            "text": "worden"
          },
          {
            "bbox": [
              234.6042,
              103.818,
              245.12316,
              111.114
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              247.75708,
              103.818,
              261.39564,
              111.114
            ],
            "text": "und"
          },
          {
            "bbox": [
              264.029,
              103.818,
              290.55084,
              111.114
            ],
            "text": "handelt"
          }
        ]
      },
      {
        "bbox": [
          63.7794,
          113.38488,
          290.54964,
          120.68088
        ],
        "id": "pdf-005-line-011",
        "source_page": 5,
        "text": "es sich bei den zugerechneten Gewinnen um solche, die das Un-",
        "words": [
          {
            "bbox": [
              63.7794,
              113.38488,
              72.01636,
              120.68088
            ],
            "text": "es"
          },
          {
            "bbox": [
              73.95876,
              113.38488,
              88.30308,
              120.68088
            ],
            "text": "sich"
          },
          {
            "bbox": [
              90.24476,
              113.38488,
              100.94188,
              120.68088
            ],
            "text": "bei"
          },
          {
            "bbox": [
              102.88364,
              113.38488,
              116.25276,
              120.68088
            ],
            "text": "den"
          },
          {
            "bbox": [
              118.19444,
              113.38488,
              170.13436,
              120.68088
            ],
            "text": "zugerechneten"
          },
          {
            "bbox": [
              172.07604,
              113.38488,
              207.51084,
              120.68088
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              209.45252,
              113.38488,
              220.6658,
              120.68088
            ],
            "text": "um"
          },
          {
            "bbox": [
              222.60652,
              113.38488,
              247.88692,
              120.68088
            ],
            "text": "solche,"
          },
          {
            "bbox": [
              249.82804,
              113.38488,
              260.52564,
              120.68088
            ],
            "text": "die"
          },
          {
            "bbox": [
              262.467,
              113.38488,
              275.3882,
              120.68088
            ],
            "text": "das"
          },
          {
            "bbox": [
              277.3306,
              113.38488,
              290.54964,
              120.68088
            ],
            "text": "Un-"
          }
        ]
      },
      {
        "bbox": [
          63.77868,
          122.95192,
          290.5518,
          130.24792
        ],
        "id": "pdf-005-line-013",
        "source_page": 5,
        "text": "ternehmen des erstgenannten Staates erzielt hätte, wenn die zwi-",
        "words": [
          {
            "bbox": [
              63.77868,
              122.95192,
              101.21924,
              130.24792
            ],
            "text": "ternehmen"
          },
          {
            "bbox": [
              103.13228,
              122.95192,
              115.99612,
              130.24792
            ],
            "text": "des"
          },
          {
            "bbox": [
              117.9098,
              122.95192,
              168.03476,
              130.24792
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              169.94772,
              122.95192,
              196.41228,
              130.24792
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              198.32596,
              122.95192,
              218.96876,
              130.24792
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              220.88204,
              122.95192,
              240.65132,
              130.24792
            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              242.56372,
              122.95192,
              261.55636,
              130.24792
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              263.46932,
              122.95192,
              274.10956,
              130.24792
            ],
            "text": "die"
          },
          {
            "bbox": [
              276.02228,
              122.95192,
              290.5518,
              130.24792
            ],
            "text": "zwi-"
          }
        ]
      },
      {
        "bbox": [
          63.77884,
          132.5188,
          290.55092,
          139.8148
        ],
        "id": "pdf-005-line-015",
        "source_page": 5,
        "text": "schen den beiden Unternehmen vereinbarten Bedingungen die",
        "words": [
          {
            "bbox": [
              63.77884,
              132.5188,
              85.30748,
              139.8148
            ],
            "text": "schen"
          },
          {
            "bbox": [
              87.98476,
              132.5188,
              101.49156,
              139.8148
            ],
            "text": "den"
          },
          {
            "bbox": [
              104.16884,
              132.5188,
              128.52076,
              139.8148
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              131.19804,
              132.5188,
              179.663,
              139.8148
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              182.34028,
              132.5188,
              226.69308,
              139.8148
            ],
            "text": "vereinbarten"
          },
          {
            "bbox": [
              229.37036,
              132.5188,
              277.03836,
              139.8148
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              279.71564,
              132.5188,
              290.55092,
              139.8148
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.77916,
          142.08568,
          290.550414,
          149.38168
        ],
        "id": "pdf-005-line-017",
        "source_page": 5,
        "text": "gleichen gewesen wären, die unabhängige Unternehmen mitein -",
        "words": [
          {
            "bbox": [
              63.77916,
              142.08568,
              93.54412,
              149.38168
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              95.52124,
              142.08568,
              127.37324,
              149.38168
            ],
            "text": "gewesen"
          },
          {
            "bbox": [
              129.35036,
              142.08568,
              153.079,
              149.38168
            ],
            "text": "wären,"
          },
          {
            "bbox": [
              155.05548,
              142.08568,
              165.82404,
              149.38168
            ],
            "text": "die"
          },
          {
            "bbox": [
              167.80084,
              142.08568,
              213.95164,
              149.38168
            ],
            "text": "unabhängige"
          },
          {
            "bbox": [
              215.92844,
              142.08568,
              264.05924,
              149.38168
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              266.03636,
              142.08568,
              287.46148,
              149.38168
            ],
            "text": "mitein"
          },
          {
            "bbox": [
              287.438414,
              142.08568,
              290.550414,
              149.38168
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.779134,
          151.65256,
          290.550734,
          158.94856
        ],
        "id": "pdf-005-line-019",
        "source_page": 5,
        "text": "ander vereinbaren würden, so nimmt der andere Staat eine ent-",
        "words": [
          {
            "bbox": [
              63.779134,
              151.65256,
              84.222414,
              158.94856
            ],
            "text": "ander"
          },
          {
            "bbox": [
              86.523374,
              151.65256,
              128.150974,
              158.94856
            ],
            "text": "vereinbaren"
          },
          {
            "bbox": [
              130.453134,
              151.65256,
              159.188894,
              158.94856
            ],
            "text": "würden,"
          },
          {
            "bbox": [
              161.490494,
              151.65256,
              170.082494,
              158.94856
            ],
            "text": "so"
          },
          {
            "bbox": [
              172.385134,
              151.65256,
              194.772494,
              158.94856
            ],
            "text": "nimmt"
          },
          {
            "bbox": [
              197.074894,
              151.65256,
              208.776014,
              158.94856
            ],
            "text": "der"
          },
          {
            "bbox": [
              211.076974,
              151.65256,
              235.669854,
              158.94856
            ],
            "text": "andere"
          },
          {
            "bbox": [
              237.971614,
              151.65256,
              256.759134,
              158.94856
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              259.061534,
              151.65256,
              273.875054,
              158.94856
            ],
            "text": "eine"
          },
          {
            "bbox": [
              276.176814,
              151.65256,
              290.550734,
              158.94856
            ],
            "text": "ent-"
          }
        ]
      },
      {
        "bbox": [
          63.778734,
          161.2196,
          290.551054,
          168.5156
        ],
        "id": "pdf-005-line-020",
        "source_page": 5,
        "text": "sprechende Änderung der dort von diesen Gewinnen erhobenen",
        "words": [
          {
            "bbox": [
              63.778734,
              161.2196,
              105.669774,
              168.5156
            ],
            "text": "sprechende"
          },
          {
            "bbox": [
              107.648414,
              161.2196,
              142.320334,
              168.5156
            ],
            "text": "Änderung"
          },
          {
            "bbox": [
              144.299854,
              161.2196,
              155.959614,
              168.5156
            ],
            "text": "der"
          },
          {
            "bbox": [
              157.937454,
              161.2196,
              172.430574,
              168.5156
            ],
            "text": "dort"
          },
          {
            "bbox": [
              174.409774,
              161.2196,
              187.408174,
              168.5156
            ],
            "text": "von"
          },
          {
            "bbox": [
              189.387214,
              161.2196,
              212.839214,
              168.5156
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              214.818254,
              161.2196,
              250.514094,
              168.5156
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              252.493134,
              161.2196,
              290.551054,
              168.5156
            ],
            "text": "erhobenen"
          }
        ]
      },
      {
        "bbox": [
          63.779534,
          170.78648,
          290.552894,
          178.08248
        ],
        "id": "pdf-005-line-022",
        "source_page": 5,
        "text": "Steuer vor. Bei dieser Änderung sind die übrigen Bestimmungen",
        "words": [
          {
            "bbox": [
              63.779534,
              170.78648,
              87.020734,
              178.08248
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              89.011214,
              170.78648,
              102.080334,
              178.08248
            ],
            "text": "vor."
          },
          {
            "bbox": [
              104.071294,
              170.78648,
              115.604654,
              178.08248
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              117.596494,
              170.78648,
              139.327854,
              178.08248
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              141.318334,
              170.78648,
              176.078974,
              178.08248
            ],
            "text": "Änderung"
          },
          {
            "bbox": [
              178.071214,
              170.78648,
              193.013854,
              178.08248
            ],
            "text": "sind"
          },
          {
            "bbox": [
              195.004494,
              170.78648,
              205.802094,
              178.08248
            ],
            "text": "die"
          },
          {
            "bbox": [
              207.793374,
              170.78648,
              234.707054,
              178.08248
            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              236.698734,
              170.78648,
              290.552894,
              178.08248
            ],
            "text": "Bestimmungen"
          }
        ]
      },
      {
        "bbox": [
          63.779294,
          180.35336,
          290.551054,
          187.64936
        ],
        "id": "pdf-005-line-024",
        "source_page": 5,
        "text": "dieses Abkommens zu berücksichtigen; erforderlichenfalls wer-",
        "words": [
          {
            "bbox": [
              63.779294,
              180.35336,
              86.886654,
              187.64936
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              89.272974,
              180.35336,
              134.230094,
              187.64936
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              136.616414,
              180.35336,
              144.904174,
              187.64936
            ],
            "text": "zu"
          },
          {
            "bbox": [
              147.289774,
              180.35336,
              206.252014,
              187.64936
            ],
            "text": "berücksichtigen;"
          },
          {
            "bbox": [
              208.637054,
              180.35336,
              272.033374,
              187.64936
            ],
            "text": "erforderlichenfalls"
          },
          {
            "bbox": [
              274.419694,
              180.35336,
              290.551054,
              187.64936
            ],
            "text": "wer-"
          }
        ]
      },
      {
        "bbox": [
          63.779054,
          189.92024,
          290.549774,
          197.21624
        ],
        "id": "pdf-005-line-025",
        "source_page": 5,
        "text": "den die zuständigen Behörden der Vertragsstaaten einander kon-",
        "words": [
          {
            "bbox": [
              63.779054,
              189.92024,
              77.104894,
              197.21624
            ],
            "text": "den"
          },
          {
            "bbox": [
              79.024974,
              189.92024,
              89.679374,
              197.21624
            ],
            "text": "die"
          },
          {
            "bbox": [
              91.599054,
              189.92024,
              134.204094,
              197.21624
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              136.124174,
              189.92024,
              170.382094,
              197.21624
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              172.302174,
              189.92024,
              183.844014,
              197.21624
            ],
            "text": "der"
          },
          {
            "bbox": [
              185.762894,
              189.92024,
              240.342414,
              197.21624
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              242.262494,
              189.92024,
              272.666094,
              197.21624
            ],
            "text": "einander"
          },
          {
            "bbox": [
              274.584974,
              189.92024,
              290.549774,
              197.21624
            ],
            "text": "kon-"
          }
        ]
      },
      {
        "bbox": [
          63.778654,
          199.48728,
          96.074814,
          206.78328
        ],
        "id": "pdf-005-line-027",
        "source_page": 5,
        "text": "sultieren.",
        "words": [
          {
            "bbox": [
              63.778654,
              199.48728,
              96.074814,
              206.78328
            ],
            "text": "sultieren."
          }
        ]
      },
      {
        "bbox": [
          159.294254,
          221.49368,
          195.035134,
          228.66168
        ],
        "id": "pdf-005-line-030",
        "source_page": 5,
        "text": "Artikel 10",
        "words": [
          {
            "bbox": [
              159.294254,
              221.49368,
              183.918654,
              228.66168
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.139854,
              221.49368,
              195.035134,
              228.66168
            ],
            "text": "10"
          }
        ]
      },
      {
        "bbox": [
          155.838094,
          235.5008,
          198.492174,
          242.6688
        ],
        "id": "pdf-005-line-033",
        "source_page": 5,
        "text": "Dividenden",
        "words": [
          {
            "bbox": [
              155.838094,
              235.5008,
              198.492174,
              242.6688
            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
          72.282254,
          249.50784,
          290.551294,
          256.80384
        ],
        "id": "pdf-005-line-035",
        "source_page": 5,
        "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-",
        "words": [
          {
            "bbox": [
              72.282254,
              249.50784,
              80.839774,
              256.80384
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.253294,
              249.50784,
              127.467294,
              256.80384
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              129.450254,
              249.50784,
              140.231774,
              256.80384
            ],
            "text": "die"
          },
          {
            "bbox": [
              142.215054,
              249.50784,
              156.980494,
              256.80384
            ],
            "text": "eine"
          },
          {
            "bbox": [
              158.963774,
              249.50784,
              165.171134,
              256.80384
            ],
            "text": "in"
          },
          {
            "bbox": [
              167.154734,
              249.50784,
              188.727054,
              256.80384
            ],
            "text": "einem"
          },
          {
            "bbox": [
              190.709614,
              249.50784,
              237.566654,
              256.80384
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              239.550574,
              249.50784,
              275.122734,
              256.80384
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              277.106014,
              249.50784,
              290.551294,
              256.80384
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          63.777854,
          259.07488,
          290.550414,
          266.37088
        ],
        "id": "pdf-005-line-037",
        "source_page": 5,
        "text": "sellschaft an eine im anderen Vertragsstaat ansässige Person",
        "words": [
          {
            "bbox": [
              63.777854,
              259.07488,
              98.348494,
              266.37088
            ],
            "text": "sellschaft"
          },
          {
            "bbox": [
              101.236174,
              259.07488,
              110.068094,
              266.37088
            ],
            "text": "an"
          },
          {
            "bbox": [
              112.955534,
              259.07488,
              128.036014,
              266.37088
            ],
            "text": "eine"
          },
          {
            "bbox": [
              130.923134,
              259.07488,
              139.611454,
              266.37088
            ],
            "text": "im"
          },
          {
            "bbox": [
              142.497854,
              259.07488,
              172.071374,
              266.37088
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              174.958734,
              259.07488,
              223.075854,
              266.37088
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              225.963534,
              259.07488,
              262.375774,
              266.37088
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              265.262894,
              259.07488,
              290.550414,
              266.37088
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          63.778334,
          268.64176,
          241.219294,
          275.93776
        ],
        "id": "pdf-005-line-039",
        "source_page": 5,
        "text": "zahlt, können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.778334,
              268.64176,
              82.879134,
              275.93776
            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
              85.100574,
              268.64176,
              111.382494,
              275.93776
            ],
            "text": "können"
          },
          {
            "bbox": [
              113.604494,
              268.64176,
              122.203854,
              275.93776
            ],
            "text": "im"
          },
          {
            "bbox": [
              124.424894,
              268.64176,
              153.464654,
              275.93776
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              155.686654,
              268.64176,
              174.474174,
              275.93776
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              176.696414,
              268.64176,
              210.413694,
              275.93776
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              212.635934,
              268.64176,
              241.219294,
              275.93776
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.282014,
          282.64872,
          290.549614,
          289.94472
        ],
        "id": "pdf-005-line-041",
        "source_page": 5,
        "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-",
        "words": [
          {
            "bbox": [
              72.282014,
              282.64872,
              81.033614,
              289.94472
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.641214,
              282.64872,
              105.962494,
              289.94472
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              108.709614,
              282.64872,
              149.589934,
              289.94472
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              152.337454,
              282.64872,
              179.024654,
              289.94472
            ],
            "text": "können"
          },
          {
            "bbox": [
              181.772174,
              282.64872,
              206.324414,
              289.94472
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              209.071934,
              282.64872,
              226.800094,
              289.94472
            ],
            "text": "auch"
          },
          {
            "bbox": [
              229.547614,
              282.64872,
              235.852014,
              289.94472
            ],
            "text": "in"
          },
          {
            "bbox": [
              238.599534,
              282.64872,
              254.622654,
              289.94472
            ],
            "text": "dem"
          },
          {
            "bbox": [
              257.369134,
              282.64872,
              290.549614,
              289.94472
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.778654,
          292.21576,
          290.551694,
          299.51176
        ],
        "id": "pdf-005-line-043",
        "source_page": 5,
        "text": "staat, in dem die die Dividenden zahlende Gesellschaft ansässig",
        "words": [
          {
            "bbox": [
              63.778654,
              292.21576,
              83.574494,
              299.51176
            ],
            "text": "staat,"
          },
          {
            "bbox": [
              85.562174,
              292.21576,
              91.774174,
              299.51176
            ],
            "text": "in"
          },
          {
            "bbox": [
              93.762494,
              292.21576,
              109.600814,
              299.51176
            ],
            "text": "dem"
          },
          {
            "bbox": [
              111.588094,
              292.21576,
              122.378894,
              299.51176
            ],
            "text": "die"
          },
          {
            "bbox": [
              124.366814,
              292.21576,
              135.157614,
              299.51176
            ],
            "text": "die"
          },
          {
            "bbox": [
              137.145534,
              292.21576,
              177.194254,
              299.51176
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              179.182574,
              292.21576,
              211.240654,
              299.51176
            ],
            "text": "zahlende"
          },
          {
            "bbox": [
              213.228574,
              292.21576,
              257.238574,
              299.51176
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              259.227054,
              292.21576,
              290.551694,
              299.51176
            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
          63.779134,
          301.78264,
          290.550814,
          309.07864
        ],
        "id": "pdf-005-line-045",
        "source_page": 5,
        "text": "ist, nach dem Recht dieses Staates besteuert werden; die Steu-",
        "words": [
          {
            "bbox": [
              63.779134,
              301.78264,
              74.298014,
              309.07864
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              76.434334,
              301.78264,
              93.919374,
              309.07864
            ],
            "text": "nach"
          },
          {
            "bbox": [
              96.056254,
              301.78264,
              111.917374,
              309.07864
            ],
            "text": "dem"
          },
          {
            "bbox": [
              114.053294,
              301.78264,
              135.088814,
              309.07864
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              137.225934,
              301.78264,
              160.333374,
              309.07864
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              162.470974,
              301.78264,
              189.455294,
              309.07864
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              191.592894,
              301.78264,
              225.310174,
              309.07864
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              227.447294,
              301.78264,
              256.030654,
              309.07864
            ],
            "text": "werden;"
          },
          {
            "bbox": [
              258.166974,
              301.78264,
              268.980494,
              309.07864
            ],
            "text": "die"
          },
          {
            "bbox": [
              271.116974,
              301.78264,
              290.550814,
              309.07864
            ],
            "text": "Steu-"
          }
        ]
      },
      {
        "bbox": [
          63.778894,
          311.34952,
          290.550814,
          318.64552
        ],
        "id": "pdf-005-line-047",
        "source_page": 5,
        "text": "er darf aber, wenn der Nutzungsberechtigte der Dividenden eine",
        "words": [
          {
            "bbox": [
              63.778894,
              311.34952,
              70.737774,
              318.64552
            ],
            "text": "er"
          },
          {
            "bbox": [
              72.738734,
              311.34952,
              86.821534,
              318.64552
            ],
            "text": "darf"
          },
          {
            "bbox": [
              88.823614,
              311.34952,
              106.656894,
              318.64552
            ],
            "text": "aber,"
          },
          {
            "bbox": [
              108.658494,
              311.34952,
              127.911134,
              318.64552
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              129.913294,
              311.34952,
              141.614414,
              318.64552
            ],
            "text": "der"
          },
          {
            "bbox": [
              143.615374,
              311.34952,
              217.880094,
              318.64552
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              219.881854,
              311.34952,
              231.582974,
              318.64552
            ],
            "text": "der"
          },
          {
            "bbox": [
              233.583934,
              311.34952,
              273.735134,
              318.64552
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              275.737294,
              311.34952,
              290.550814,
              318.64552
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          63.778414,
          320.9164,
          290.549854,
          328.2124
        ],
        "id": "pdf-005-line-049",
        "source_page": 5,
        "text": "in dem anderen Vertragsstaat ansässige Person ist, nicht über-",
        "words": [
          {
            "bbox": [
              63.778414,
              320.9164,
              70.001774,
              328.2124
            ],
            "text": "in"
          },
          {
            "bbox": [
              72.601134,
              320.9164,
              88.462254,
              328.2124
            ],
            "text": "dem"
          },
          {
            "bbox": [
              91.060654,
              320.9164,
              120.100414,
              328.2124
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              122.699774,
              320.9164,
              169.748814,
              328.2124
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              172.348414,
              320.9164,
              208.048654,
              328.2124
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              210.647614,
              320.9164,
              235.490014,
              328.2124
            ],
            "text": "Person"
          },
          {
            "bbox": [
              238.089374,
              320.9164,
              248.608334,
              328.2124
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              251.207134,
              320.9164,
              268.692014,
              328.2124
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              271.291614,
              320.9164,
              290.549854,
              328.2124
            ],
            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
          63.777934,
          330.48344,
          91.828014,
          337.77944
        ],
        "id": "pdf-005-line-051",
        "source_page": 5,
        "text": "steigen:",
        "words": [
          {
            "bbox": [
              63.777934,
              330.48344,
              91.828014,
              337.77944
            ],
            "text": "steigen:"
          }
        ]
      },
      {
        "bbox": [
          63.777854,
          344.49048,
          290.550254,
          351.78648
        ],
        "id": "pdf-005-line-054",
        "source_page": 5,
        "text": "a) 0 Prozent des Bruttobetrages der Dividenden, wenn der Nut-",
        "words": [
          {
            "bbox": [
              63.777854,
              344.49048,
              70.144734,
              351.78648
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.533774,
              344.49048,
              80.981774,
              351.78648
            ],
            "text": "0"
          },
          {
            "bbox": [
              82.968814,
              344.49048,
              109.838494,
              351.78648
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              111.825694,
              344.49048,
              124.837374,
              351.78648
            ],
            "text": "des"
          },
          {
            "bbox": [
              126.825054,
              344.49048,
              179.987934,
              351.78648
            ],
            "text": "Bruttobetrages"
          },
          {
            "bbox": [
              181.975614,
              344.49048,
              193.651294,
              351.78648
            ],
            "text": "der"
          },
          {
            "bbox": [
              195.637054,
              344.49048,
              237.884574,
              351.78648
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              239.870974,
              344.49048,
              259.085614,
              351.78648
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              261.072574,
              344.49048,
              272.748254,
              351.78648
            ],
            "text": "der"
          },
          {
            "bbox": [
              274.734094,
              344.49048,
              290.550254,
              351.78648
            ],
            "text": "Nut-"
          }
        ]
      },
      {
        "bbox": [
          76.533854,
          354.05744,
          290.549534,
          361.35344
        ],
        "id": "pdf-005-line-056",
        "source_page": 5,
        "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-",
        "words": [
          {
            "bbox": [
              76.533854,
              354.05744,
              138.056334,
              361.35344
            ],
            "text": "zungsberechtigte"
          },
          {
            "bbox": [
              140.300494,
              354.05744,
              155.114094,
              361.35344
            ],
            "text": "eine"
          },
          {
            "bbox": [
              157.358254,
              354.05744,
              201.493454,
              361.35344
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              203.738254,
              354.05744,
              230.434254,
              361.35344
            ],
            "text": "(jedoch"
          },
          {
            "bbox": [
              232.678814,
              354.05744,
              251.609614,
              361.35344
            ],
            "text": "keine"
          },
          {
            "bbox": [
              253.853774,
              354.05744,
              290.549534,
              361.35344
            ],
            "text": "Personen-"
          }
        ]
      },
      {
        "bbox": [
          76.533374,
          363.62432,
          290.549854,
          370.92032
        ],
        "id": "pdf-005-line-058",
        "source_page": 5,
        "text": "gesellschaft) ist, die im Zeitpunkt des Zufließens der Dividen-",
        "words": [
          {
            "bbox": [
              76.533374,
              363.62432,
              120.964734,
              370.92032
            ],
            "text": "gesellschaft)"
          },
          {
            "bbox": [
              122.938654,
              363.62432,
              133.383294,
              370.92032
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              135.357614,
              363.62432,
              146.121614,
              370.92032
            ],
            "text": "die"
          },
          {
            "bbox": [
              148.096254,
              363.62432,
              156.670814,
              370.92032
            ],
            "text": "im"
          },
          {
            "bbox": [
              158.644734,
              363.62432,
              192.036894,
              370.92032
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              194.012094,
              363.62432,
              206.999774,
              370.92032
            ],
            "text": "des"
          },
          {
            "bbox": [
              208.975374,
              363.62432,
              245.344254,
              370.92032
            ],
            "text": "Zufließens"
          },
          {
            "bbox": [
              247.319854,
              363.62432,
              258.971454,
              370.92032
            ],
            "text": "der"
          },
          {
            "bbox": [
              260.945134,
              363.62432,
              290.549854,
              370.92032
            ],
            "text": "Dividen-"
          }
        ]
      },
      {
        "bbox": [
          76.533854,
          373.19128,
          290.549454,
          380.48728
        ],
        "id": "pdf-005-line-060",
        "source_page": 5,
        "text": "den, während eines ununterbrochenen Zeitraums von",
        "words": [
          {
            "bbox": [
              76.533854,
              373.19128,
              92.509134,
              380.48728
            ],
            "text": "den,"
          },
          {
            "bbox": [
              98.849134,
              373.19128,
              130.191454,
              380.48728
            ],
            "text": "während"
          },
          {
            "bbox": [
              136.530974,
              373.19128,
              155.699294,
              380.48728
            ],
            "text": "eines"
          },
          {
            "bbox": [
              162.040734,
              373.19128,
              228.621694,
              380.48728
            ],
            "text": "ununterbrochenen"
          },
          {
            "bbox": [
              234.962254,
              373.19128,
              270.990334,
              380.48728
            ],
            "text": "Zeitraums"
          },
          {
            "bbox": [
              277.331694,
              373.19128,
              290.549454,
              380.48728
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          76.534014,
          382.75816,
          290.551534,
          390.05416
        ],
        "id": "pdf-005-line-062",
        "source_page": 5,
        "text": "mindestens zwölf Monaten, eine unmittelbare Beteiligung von",
        "words": [
          {
            "bbox": [
              76.534014,
              382.75816,
              117.147534,
              390.05416
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              119.077614,
              382.75816,
              137.433934,
              390.05416
            ],
            "text": "zwölf"
          },
          {
            "bbox": [
              139.363214,
              382.75816,
              172.559854,
              390.05416
            ],
            "text": "Monaten,"
          },
          {
            "bbox": [
              174.488654,
              382.75816,
              189.091294,
              390.05416
            ],
            "text": "eine"
          },
          {
            "bbox": [
              191.020254,
              382.75816,
              234.601534,
              390.05416
            ],
            "text": "unmittelbare"
          },
          {
            "bbox": [
              236.530494,
              382.75816,
              275.722414,
              390.05416
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              277.652334,
              382.75816,
              290.551534,
              390.05416
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          76.533774,
          392.32512,
          290.549854,
          399.62112
        ],
        "id": "pdf-005-line-063",
        "source_page": 5,
        "text": "mindestens 10 Prozent der stimmberechtigten Anteile der die",
        "words": [
          {
            "bbox": [
              76.533774,
              392.32512,
              117.416334,
              399.62112
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              119.376334,
              392.32512,
              128.231214,
              399.62112
            ],
            "text": "10"
          },
          {
            "bbox": [
              130.190494,
              392.32512,
              156.893934,
              399.62112
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              158.853534,
              392.32512,
              170.473774,
              399.62112
            ],
            "text": "der"
          },
          {
            "bbox": [
              172.431854,
              392.32512,
              238.368494,
              399.62112
            ],
            "text": "stimmberechtigten"
          },
          {
            "bbox": [
              240.327774,
              392.32512,
              264.279774,
              399.62112
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              266.238654,
              392.32512,
              277.858974,
              399.62112
            ],
            "text": "der"
          },
          {
            "bbox": [
              279.817054,
              392.32512,
              290.549854,
              399.62112
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          76.533454,
          401.892,
          219.331774,
          409.188
        ],
        "id": "pdf-005-line-065",
        "source_page": 5,
        "text": "Dividenden zahlenden Gesellschaft hält;",
        "words": [
          {
            "bbox": [
              76.533454,
              401.892,
              116.684574,
              409.188
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              118.906574,
              401.892,
              155.491214,
              409.188
            ],
            "text": "zahlenden"
          },
          {
            "bbox": [
              157.713214,
              401.892,
              201.848414,
              409.188
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              204.070654,
              401.892,
              219.331774,
              409.188
            ],
            "text": "hält;"
          }
        ]
      },
      {
        "bbox": [
          63.777374,
          415.89904,
          290.549774,
          423.19504
        ],
        "id": "pdf-005-line-068",
        "source_page": 5,
        "text": "b) 5 Prozent des Bruttobetrages der Dividenden, wenn der Nut-",
        "words": [
          {
            "bbox": [
              63.777374,
              415.89904,
              70.591614,
              423.19504
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.533294,
              415.89904,
              80.981294,
              423.19504
            ],
            "text": "5"
          },
          {
            "bbox": [
              82.968334,
              415.89904,
              109.838014,
              423.19504
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              111.825214,
              415.89904,
              124.836894,
              423.19504
            ],
            "text": "des"
          },
          {
            "bbox": [
              126.824574,
              415.89904,
              179.987454,
              423.19504
            ],
            "text": "Bruttobetrages"
          },
          {
            "bbox": [
              181.975134,
              415.89904,
              193.650814,
              423.19504
            ],
            "text": "der"
          },
          {
            "bbox": [
              195.636574,
              415.89904,
              237.884094,
              423.19504
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              239.870494,
              415.89904,
              259.085134,
              423.19504
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              261.072094,
              415.89904,
              272.747774,
              423.19504
            ],
            "text": "der"
          },
          {
            "bbox": [
              274.733614,
              415.89904,
              290.549774,
              423.19504
            ],
            "text": "Nut-"
          }
        ]
      },
      {
        "bbox": [
          76.533374,
          425.466,
          290.549054,
          432.762
        ],
        "id": "pdf-005-line-070",
        "source_page": 5,
        "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-",
        "words": [
          {
            "bbox": [
              76.533374,
              425.466,
              138.055854,
              432.762
            ],
            "text": "zungsberechtigte"
          },
          {
            "bbox": [
              140.300014,
              425.466,
              155.113614,
              432.762
            ],
            "text": "eine"
          },
          {
            "bbox": [
              157.357774,
              425.466,
              201.492974,
              432.762
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              203.737774,
              425.466,
              230.433774,
              432.762
            ],
            "text": "(jedoch"
          },
          {
            "bbox": [
              232.678334,
              425.466,
              251.609134,
              432.762
            ],
            "text": "keine"
          },
          {
            "bbox": [
              253.853294,
              425.466,
              290.549054,
              432.762
            ],
            "text": "Personen-"
          }
        ]
      },
      {
        "bbox": [
          76.532894,
          435.03288,
          290.548734,
          442.32888
        ],
        "id": "pdf-005-line-072",
        "source_page": 5,
        "text": "gesellschaft) ist, die unmittelbar über mindestens 10 Prozent",
        "words": [
          {
            "bbox": [
              76.532894,
              435.03288,
              121.260894,
              442.32888
            ],
            "text": "gesellschaft)"
          },
          {
            "bbox": [
              123.333934,
              435.03288,
              133.852814,
              442.32888
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              135.926254,
              435.03288,
              146.739934,
              442.32888
            ],
            "text": "die"
          },
          {
            "bbox": [
              148.813534,
              435.03288,
              189.018734,
              442.32888
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              191.091534,
              435.03288,
              207.239934,
              442.32888
            ],
            "text": "über"
          },
          {
            "bbox": [
              209.312734,
              435.03288,
              250.558974,
              442.32888
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              252.633694,
              435.03288,
              261.528974,
              442.32888
            ],
            "text": "10"
          },
          {
            "bbox": [
              263.602974,
              435.03288,
              290.548734,
              442.32888
            ],
            "text": "Prozent"
          }
        ]
      },
      {
        "bbox": [
          76.532814,
          444.59984,
          290.549134,
          451.89584
        ],
        "id": "pdf-005-line-074",
        "source_page": 5,
        "text": "der stimmberechtigten Anteile der die Dividenden zahlenden",
        "words": [
          {
            "bbox": [
              76.532814,
              444.59984,
              88.233934,
              451.89584
            ],
            "text": "der"
          },
          {
            "bbox": [
              90.281134,
              444.59984,
              156.863934,
              451.89584
            ],
            "text": "stimmberechtigten"
          },
          {
            "bbox": [
              158.912334,
              444.59984,
              183.106894,
              451.89584
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              185.154894,
              444.59984,
              196.856014,
              451.89584
            ],
            "text": "der"
          },
          {
            "bbox": [
              198.903214,
              444.59984,
              209.716894,
              451.89584
            ],
            "text": "die"
          },
          {
            "bbox": [
              211.764894,
              444.59984,
              251.916174,
              451.89584
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              253.964574,
              444.59984,
              290.549134,
              451.89584
            ],
            "text": "zahlenden"
          }
        ]
      },
      {
        "bbox": [
          76.532894,
          454.16672,
          290.548734,
          461.46272
        ],
        "id": "pdf-005-line-075",
        "source_page": 5,
        "text": "Gesellschaft verfügt, und auf die Dividenden Buchstabe a",
        "words": [
          {
            "bbox": [
              76.532894,
              454.16672,
              121.646734,
              461.46272
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              124.587454,
              454.16672,
              152.332654,
              461.46272
            ],
            "text": "verfügt,"
          },
          {
            "bbox": [
              155.272494,
              454.16672,
              169.088814,
              461.46272
            ],
            "text": "und"
          },
          {
            "bbox": [
              172.028174,
              454.16672,
              183.316254,
              461.46272
            ],
            "text": "auf"
          },
          {
            "bbox": [
              186.256574,
              454.16672,
              197.248014,
              461.46272
            ],
            "text": "die"
          },
          {
            "bbox": [
              200.188174,
              454.16672,
              241.139934,
              461.46272
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              244.080334,
              454.16672,
              283.312574,
              461.46272
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              286.252734,
              454.16672,
              290.548734,
              461.46272
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          76.533214,
          463.73368,
          154.300174,
          471.02968
        ],
        "id": "pdf-005-line-077",
        "source_page": 5,
        "text": "nicht anzuwenden ist;",
        "words": [
          {
            "bbox": [
              76.533214,
              463.73368,
              94.018014,
              471.02968
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              96.240254,
              463.73368,
              141.559214,
              471.02968
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              143.781214,
              463.73368,
              154.300174,
              471.02968
            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
          63.777134,
          477.74072,
          290.548814,
          485.03672
        ],
        "id": "pdf-005-line-080",
        "source_page": 5,
        "text": "c) 15 Prozent des Bruttobetrages der Dividenden in allen ande-",
        "words": [
          {
            "bbox": [
              63.777134,
              477.74072,
              70.144014,
              485.03672
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.533054,
              477.74072,
              85.428334,
              485.03672
            ],
            "text": "15"
          },
          {
            "bbox": [
              87.460094,
              477.74072,
              114.405774,
              485.03672
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              116.437774,
              477.74072,
              129.474894,
              485.03672
            ],
            "text": "des"
          },
          {
            "bbox": [
              131.507374,
              477.74072,
              184.835294,
              485.03672
            ],
            "text": "Bruttobetrages"
          },
          {
            "bbox": [
              186.867774,
              477.74072,
              198.568894,
              485.03672
            ],
            "text": "der"
          },
          {
            "bbox": [
              200.599454,
              477.74072,
              240.750734,
              485.03672
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              242.782494,
              477.74072,
              249.005934,
              485.03672
            ],
            "text": "in"
          },
          {
            "bbox": [
              251.037694,
              477.74072,
              267.626254,
              485.03672
            ],
            "text": "allen"
          },
          {
            "bbox": [
              269.658014,
              477.74072,
              290.548814,
              485.03672
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          76.532654,
          487.30768,
          113.033934,
          494.60368
        ],
        "id": "pdf-005-line-082",
        "source_page": 5,
        "text": "ren Fällen.",
        "words": [
          {
            "bbox": [
              76.532654,
              487.30768,
              87.793134,
              494.60368
            ],
            "text": "ren"
          },
          {
            "bbox": [
              90.015134,
              487.30768,
              113.033934,
              494.60368
            ],
            "text": "Fällen."
          }
        ]
      },
      {
        "bbox": [
          63.776654,
          501.31472,
          290.547934,
          508.61072
        ],
        "id": "pdf-005-line-084",
        "source_page": 5,
        "text": "Im Fall von Dividenden, die von einer deutschen Immobilien-Ak-",
        "words": [
          {
            "bbox": [
              63.776654,
              501.31472,
              72.670974,
              508.61072
            ],
            "text": "Im"
          },
          {
            "bbox": [
              74.784974,
              501.31472,
              86.838254,
              508.61072
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              88.953294,
              501.31472,
              101.993054,
              508.61072
            ],
            "text": "von"
          },
          {
            "bbox": [
              104.108014,
              501.31472,
              146.482414,
              508.61072
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              148.596814,
              501.31472,
              159.410494,
              508.61072
            ],
            "text": "die"
          },
          {
            "bbox": [
              161.525054,
              501.31472,
              174.564814,
              508.61072
            ],
            "text": "von"
          },
          {
            "bbox": [
              176.679774,
              501.31472,
              194.156254,
              508.61072
            ],
            "text": "einer"
          },
          {
            "bbox": [
              196.270014,
              501.31472,
              233.758974,
              508.61072
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              235.873934,
              501.31472,
              290.547934,
              508.61072
            ],
            "text": "Immobilien-Ak-"
          }
        ]
      },
      {
        "bbox": [
          63.776014,
          510.8816,
          290.547454,
          518.1776
        ],
        "id": "pdf-005-line-086",
        "source_page": 5,
        "text": "tiengesellschaft mit börsennotierten Anteilen (REIT AG), einem",
        "words": [
          {
            "bbox": [
              63.776014,
              510.8816,
              120.273854,
              518.1776
            ],
            "text": "tiengesellschaft"
          },
          {
            "bbox": [
              122.994174,
              510.8816,
              134.219054,
              518.1776
            ],
            "text": "mit"
          },
          {
            "bbox": [
              136.939374,
              510.8816,
              193.922974,
              518.1776
            ],
            "text": "börsennotierten"
          },
          {
            "bbox": [
              196.643054,
              510.8816,
              225.659534,
              518.1776
            ],
            "text": "Anteilen"
          },
          {
            "bbox": [
              228.379614,
              510.8816,
              247.691854,
              518.1776
            ],
            "text": "(REIT"
          },
          {
            "bbox": [
              250.412494,
              510.8816,
              265.977054,
              518.1776
            ],
            "text": "AG),"
          },
          {
            "bbox": [
              268.696574,
              510.8816,
              290.547454,
              518.1776
            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
          63.776014,
          520.44864,
          290.547854,
          527.74464
        ],
        "id": "pdf-005-line-088",
        "source_page": 5,
        "text": "deutschen Investmentfonds, einer deutschen Investmentaktien-",
        "words": [
          {
            "bbox": [
              63.776014,
              520.44864,
              101.264974,
              527.74464
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              103.395054,
              520.44864,
              165.183534,
              527.74464
            ],
            "text": "Investmentfonds,"
          },
          {
            "bbox": [
              167.313054,
              520.44864,
              184.789534,
              527.74464
            ],
            "text": "einer"
          },
          {
            "bbox": [
              186.918414,
              520.44864,
              224.407374,
              527.74464
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              226.537454,
              520.44864,
              290.547854,
              527.74464
            ],
            "text": "Investmentaktien-"
          }
        ]
      },
      {
        "bbox": [
          63.775854,
          530.01552,
          290.548014,
          537.31152
        ],
        "id": "pdf-005-line-090",
        "source_page": 5,
        "text": "gesellschaft, einem liechtensteinischen OGAW oder einem liech-",
        "words": [
          {
            "bbox": [
              63.775854,
              530.01552,
              108.238414,
              537.31152
            ],
            "text": "gesellschaft,"
          },
          {
            "bbox": [
              110.202574,
              530.01552,
              131.699854,
              537.31152
            ],
            "text": "einem"
          },
          {
            "bbox": [
              133.663774,
              530.01552,
              200.989374,
              537.31152
            ],
            "text": "liechtensteinischen"
          },
          {
            "bbox": [
              202.954254,
              530.01552,
              227.445374,
              537.31152
            ],
            "text": "OGAW"
          },
          {
            "bbox": [
              229.409134,
              530.01552,
              245.597614,
              537.31152
            ],
            "text": "oder"
          },
          {
            "bbox": [
              247.561294,
              530.01552,
              269.058574,
              537.31152
            ],
            "text": "einem"
          },
          {
            "bbox": [
              271.022494,
              530.01552,
              290.548014,
              537.31152
            ],
            "text": "liech-"
          }
        ]
      },
      {
        "bbox": [
          63.775694,
          539.5824,
          290.546974,
          546.8784
        ],
        "id": "pdf-005-line-092",
        "source_page": 5,
        "text": "tensteinischen Investmentunternehmen gezahlt werden, ist",
        "words": [
          {
            "bbox": [
              63.775694,
              539.5824,
              116.296254,
              546.8784
            ],
            "text": "tensteinischen"
          },
          {
            "bbox": [
              121.843374,
              539.5824,
              210.066654,
              546.8784
            ],
            "text": "Investmentunternehmen"
          },
          {
            "bbox": [
              215.613694,
              539.5824,
              241.862734,
              546.8784
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              247.410094,
              539.5824,
              276.527214,
              546.8784
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              282.073694,
              539.5824,
              290.546974,
              546.8784
            ],
            "text": "ist"
          }
        ]
      },
      {
        "bbox": [
          63.775854,
          549.14928,
          290.548734,
          556.44528
        ],
        "id": "pdf-005-line-094",
        "source_page": 5,
        "text": "Buchstabe c und nicht Buchstabe a und b anzuwenden. Dieser",
        "words": [
          {
            "bbox": [
              63.775854,
              549.14928,
              102.296414,
              556.44528
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              104.677854,
              549.14928,
              108.973854,
              556.44528
            ],
            "text": "c"
          },
          {
            "bbox": [
              111.355294,
              549.14928,
              124.993854,
              556.44528
            ],
            "text": "und"
          },
          {
            "bbox": [
              127.374654,
              549.14928,
              144.859534,
              556.44528
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              147.241614,
              549.14928,
              185.762174,
              556.44528
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              188.143614,
              549.14928,
              192.439614,
              556.44528
            ],
            "text": "a"
          },
          {
            "bbox": [
              194.821054,
              549.14928,
              208.459614,
              556.44528
            ],
            "text": "und"
          },
          {
            "bbox": [
              210.840414,
              549.14928,
              215.584414,
              556.44528
            ],
            "text": "b"
          },
          {
            "bbox": [
              217.965214,
              549.14928,
              265.507454,
              556.44528
            ],
            "text": "anzuwenden."
          },
          {
            "bbox": [
              267.888734,
              549.14928,
              290.548734,
              556.44528
            ],
            "text": "Dieser"
          }
        ]
      },
      {
        "bbox": [
          63.775214,
          558.71632,
          290.546574,
          566.01232
        ],
        "id": "pdf-005-line-096",
        "source_page": 5,
        "text": "Absatz berührt nicht die Besteuerung der Gesellschaft in Bezug",
        "words": [
          {
            "bbox": [
              63.775214,
              558.71632,
              88.355454,
              566.01232
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              90.610094,
              558.71632,
              116.425054,
              566.01232
            ],
            "text": "berührt"
          },
          {
            "bbox": [
              118.679454,
              558.71632,
              136.164254,
              566.01232
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              138.418654,
              558.71632,
              149.232334,
              566.01232
            ],
            "text": "die"
          },
          {
            "bbox": [
              151.486094,
              558.71632,
              196.867054,
              566.01232
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              199.121694,
              558.71632,
              210.822814,
              566.01232
            ],
            "text": "der"
          },
          {
            "bbox": [
              213.075774,
              558.71632,
              257.210974,
              566.01232
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              259.465374,
              558.71632,
              265.688734,
              566.01232
            ],
            "text": "in"
          },
          {
            "bbox": [
              267.942894,
              558.71632,
              290.546574,
              566.01232
            ],
            "text": "Bezug"
          }
        ]
      },
      {
        "bbox": [
          63.774734,
          568.2832,
          277.323374,
          575.5792
        ],
        "id": "pdf-005-line-098",
        "source_page": 5,
        "text": "auf die Gewinne, aus denen die Dividenden gezahlt werden.",
        "words": [
          {
            "bbox": [
              63.774734,
              568.2832,
              74.884894,
              575.5792
            ],
            "text": "auf"
          },
          {
            "bbox": [
              77.106814,
              568.2832,
              87.920414,
              575.5792
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.142014,
              568.2832,
              123.758494,
              575.5792
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              125.979934,
              568.2832,
              138.722094,
              575.5792
            ],
            "text": "aus"
          },
          {
            "bbox": [
              140.944814,
              568.2832,
              163.172094,
              575.5792
            ],
            "text": "denen"
          },
          {
            "bbox": [
              165.394094,
              568.2832,
              176.207774,
              575.5792
            ],
            "text": "die"
          },
          {
            "bbox": [
              178.429374,
              568.2832,
              218.580654,
              575.5792
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              220.802654,
              568.2832,
              246.517854,
              575.5792
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              248.740094,
              568.2832,
              277.323374,
              575.5792
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.278414,
          582.29032,
          290.547294,
          589.58632
        ],
        "id": "pdf-005-line-100",
        "source_page": 5,
        "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividenden“",
        "words": [
          {
            "bbox": [
              72.278414,
              582.29032,
              80.868014,
              589.58632
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.313614,
              582.29032,
              97.903374,
              589.58632
            ],
            "text": "Der"
          },
          {
            "bbox": [
              100.513374,
              582.29032,
              106.736734,
              589.58632
            ],
            "text": "in"
          },
          {
            "bbox": [
              109.347934,
              582.29032,
              135.279294,
              589.58632
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              137.889534,
              582.29032,
              160.257374,
              589.58632
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              162.868734,
              582.29032,
              204.432254,
              589.58632
            ],
            "text": "verwendete"
          },
          {
            "bbox": [
              207.043054,
              582.29032,
              240.972414,
              589.58632
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              243.582734,
              582.29032,
              290.547294,
              589.58632
            ],
            "text": "„Dividenden“"
          }
        ]
      },
      {
        "bbox": [
          63.774494,
          591.85752,
          290.540894,
          599.15352
        ],
        "id": "pdf-005-line-102",
        "source_page": 5,
        "text": "bedeutet Einkünfte aus Aktien, Genussaktien oder Genussschei-",
        "words": [
          {
            "bbox": [
              63.774494,
              591.85752,
              95.300094,
              599.15352
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              97.266494,
              591.85752,
              130.242494,
              599.15352
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              132.208094,
              591.85752,
              144.884094,
              599.15352
            ],
            "text": "aus"
          },
          {
            "bbox": [
              146.851294,
              591.85752,
              171.248094,
              599.15352
            ],
            "text": "Aktien,"
          },
          {
            "bbox": [
              173.213694,
              591.85752,
              221.593694,
              599.15352
            ],
            "text": "Genussaktien"
          },
          {
            "bbox": [
              223.560094,
              591.85752,
              239.753694,
              599.15352
            ],
            "text": "oder"
          },
          {
            "bbox": [
              241.718494,
              591.85752,
              290.540894,
              599.15352
            ],
            "text": "Genussschei-"
          }
        ]
      },
      {
        "bbox": [
          63.769694,
          601.42472,
          290.539294,
          608.72072
        ],
        "id": "pdf-005-line-104",
        "source_page": 5,
        "text": "nen, Gründeranteilen oder anderen Rechten – ausgenommen",
        "words": [
          {
            "bbox": [
              63.769694,
              601.42472,
              79.449694,
              608.72072
            ],
            "text": "nen,"
          },
          {
            "bbox": [
              82.560094,
              601.42472,
              140.690494,
              608.72072
            ],
            "text": "Gründeranteilen"
          },
          {
            "bbox": [
              143.801694,
              601.42472,
              160.361694,
              608.72072
            ],
            "text": "oder"
          },
          {
            "bbox": [
              163.472094,
              601.42472,
              193.045694,
              608.72072
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              196.156894,
              601.42472,
              226.371294,
              608.72072
            ],
            "text": "Rechten"
          },
          {
            "bbox": [
              229.482494,
              601.42472,
              233.482494,
              608.72072
            ],
            "text": "–"
          },
          {
            "bbox": [
              236.594494,
              601.42472,
              290.539294,
              608.72072
            ],
            "text": "ausgenommen"
          }
        ]
      },
      {
        "bbox": [
          63.767294,
          610.99192,
          290.540094,
          618.28792
        ],
        "id": "pdf-005-line-106",
        "source_page": 5,
        "text": "Forderungen – mit Gewinnbeteiligung sowie sonstige Einkünfte,",
        "words": [
          {
            "bbox": [
              63.767294,
              610.99192,
              109.013694,
              618.28792
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
              111.304094,
              610.99192,
              115.304094,
              618.28792
            ],
            "text": "–"
          },
          {
            "bbox": [
              117.595294,
              610.99192,
              128.712894,
              618.28792
            ],
            "text": "mit"
          },
          {
            "bbox": [
              131.003294,
              610.99192,
              197.259294,
              618.28792
            ],
            "text": "Gewinnbeteiligung"
          },
          {
            "bbox": [
              199.550494,
              610.99192,
              220.276094,
              618.28792
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              222.566494,
              610.99192,
              252.788094,
              618.28792
            ],
            "text": "sonstige"
          },
          {
            "bbox": [
              255.078494,
              610.99192,
              290.540094,
              618.28792
            ],
            "text": "Einkünfte,"
          }
        ]
      },
      {
        "bbox": [
          63.767294,
          620.55912,
          290.542494,
          627.85512
        ],
        "id": "pdf-005-line-108",
        "source_page": 5,
        "text": "die nach dem Recht des Staates, in dem die ausschüttende Ge-",
        "words": [
          {
            "bbox": [
              63.767294,
              620.55912,
              74.580894,
              627.85512
            ],
            "text": "die"
          },
          {
            "bbox": [
              76.611294,
              620.55912,
              94.096894,
              627.85512
            ],
            "text": "nach"
          },
          {
            "bbox": [
              96.127294,
              620.55912,
              111.988894,
              627.85512
            ],
            "text": "dem"
          },
          {
            "bbox": [
              114.018494,
              620.55912,
              135.054494,
              627.85512
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              137.084894,
              620.55912,
              150.122494,
              627.85512
            ],
            "text": "des"
          },
          {
            "bbox": [
              152.153694,
              620.55912,
              181.362494,
              627.85512
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              183.392094,
              620.55912,
              189.615294,
              627.85512
            ],
            "text": "in"
          },
          {
            "bbox": [
              191.645694,
              620.55912,
              207.507294,
              627.85512
            ],
            "text": "dem"
          },
          {
            "bbox": [
              209.536894,
              620.55912,
              220.350494,
              627.85512
            ],
            "text": "die"
          },
          {
            "bbox": [
              222.380894,
              620.55912,
              275.034494,
              627.85512
            ],
            "text": "ausschüttende"
          },
          {
            "bbox": [
              277.064894,
              620.55912,
              290.542494,
              627.85512
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          63.770494,
          630.12632,
          290.536894,
          637.42232
        ],
        "id": "pdf-005-line-110",
        "source_page": 5,
        "text": "sellschaft ansässig ist, den Einkünften aus Aktien steuerlich",
        "words": [
          {
            "bbox": [
              63.770494,
              630.12632,
              98.340094,
              637.42232
            ],
            "text": "sellschaft"
          },
          {
            "bbox": [
              102.096094,
              630.12632,
              134.122494,
              637.42232
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              137.877694,
              630.12632,
              148.663294,
              637.42232
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              152.416894,
              630.12632,
              166.080094,
              637.42232
            ],
            "text": "den"
          },
          {
            "bbox": [
              169.834494,
              630.12632,
              208.320894,
              637.42232
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              212.075294,
              630.12632,
              224.995294,
              637.42232
            ],
            "text": "aus"
          },
          {
            "bbox": [
              228.750494,
              630.12632,
              251.567294,
              637.42232
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
              255.321694,
              630.12632,
              290.536894,
              637.42232
            ],
            "text": "steuerlich"
          }
        ]
      },
      {
        "bbox": [
          63.765694,
          639.69352,
          290.536894,
          646.98952
        ],
        "id": "pdf-005-line-111",
        "source_page": 5,
        "text": "gleichgestellt sind sowie in der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              63.765694,
              639.69352,
              111.775294,
              646.98952
            ],
            "text": "gleichgestellt"
          },
          {
            "bbox": [
              115.352894,
              639.69352,
              130.585694,
              646.98952
            ],
            "text": "sind"
          },
          {
            "bbox": [
              134.161694,
              639.69352,
              155.242494,
              646.98952
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              158.819294,
              639.69352,
              165.131294,
              646.98952
            ],
            "text": "in"
          },
          {
            "bbox": [
              168.708094,
              639.69352,
              180.587294,
              646.98952
            ],
            "text": "der"
          },
          {
            "bbox": [
              184.163294,
              639.69352,
              241.175294,
              646.98952
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              244.751294,
              639.69352,
              290.536894,
              646.98952
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          63.764094,
          649.26072,
          290.535294,
          656.55672
        ],
        "id": "pdf-005-line-113",
        "source_page": 5,
        "text": "Ausschüttungen auf Anteilsscheine an einem Investmentvermö-",
        "words": [
          {
            "bbox": [
              63.764094,
              649.26072,
              121.852894,
              656.55672
            ],
            "text": "Ausschüttungen"
          },
          {
            "bbox": [
              124.020894,
              649.26072,
              135.131294,
              656.55672
            ],
            "text": "auf"
          },
          {
            "bbox": [
              137.299294,
              649.26072,
              188.752894,
              656.55672
            ],
            "text": "Anteilsscheine"
          },
          {
            "bbox": [
              190.920894,
              649.26072,
              199.664094,
              656.55672
            ],
            "text": "an"
          },
          {
            "bbox": [
              201.832094,
              649.26072,
              223.468894,
              656.55672
            ],
            "text": "einem"
          },
          {
            "bbox": [
              225.636094,
              649.26072,
              290.535294,
              656.55672
            ],
            "text": "Investmentvermö-"
          }
        ]
      },
      {
        "bbox": [
          63.763294,
          658.82792,
          290.536094,
          666.12392
        ],
        "id": "pdf-005-line-114",
        "source_page": 5,
        "text": "gen und im Fürstentum Liechtenstein Ausschüttungen auf Antei-",
        "words": [
          {
            "bbox": [
              63.763294,
              658.82792,
              77.064894,
              666.12392
            ],
            "text": "gen"
          },
          {
            "bbox": [
              79.048094,
              658.82792,
              92.654494,
              666.12392
            ],
            "text": "und"
          },
          {
            "bbox": [
              94.636094,
              658.82792,
              103.219294,
              666.12392
            ],
            "text": "im"
          },
          {
            "bbox": [
              105.201694,
              658.82792,
              145.326494,
              666.12392
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              147.308894,
              658.82792,
              194.477694,
              666.12392
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              196.460894,
              658.82792,
              254.338494,
              666.12392
            ],
            "text": "Ausschüttungen"
          },
          {
            "bbox": [
              256.321694,
              658.82792,
              267.399294,
              666.12392
            ],
            "text": "auf"
          },
          {
            "bbox": [
              269.382494,
              658.82792,
              290.536094,
              666.12392
            ],
            "text": "Antei-"
          }
        ]
      },
      {
        "bbox": [
          63.762494,
          668.39512,
          264.734494,
          675.69112
        ],
        "id": "pdf-005-line-116",
        "source_page": 5,
        "text": "le an einem OGAW oder einem Investmentunternehmen.",
        "words": [
          {
            "bbox": [
              63.762494,
              668.39512,
              69.833694,
              675.69112
            ],
            "text": "le"
          },
          {
            "bbox": [
              72.055294,
              668.39512,
              80.798494,
              675.69112
            ],
            "text": "an"
          },
          {
            "bbox": [
              83.020094,
              668.39512,
              104.656894,
              675.69112
            ],
            "text": "einem"
          },
          {
            "bbox": [
              106.877694,
              668.39512,
              131.473694,
              675.69112
            ],
            "text": "OGAW"
          },
          {
            "bbox": [
              133.694494,
              668.39512,
              149.988094,
              675.69112
            ],
            "text": "oder"
          },
          {
            "bbox": [
              152.208894,
              668.39512,
              173.845694,
              675.69112
            ],
            "text": "einem"
          },
          {
            "bbox": [
              176.066494,
              668.39512,
              264.734494,
              675.69112
            ],
            "text": "Investmentunternehmen."
          }
        ]
      },
      {
        "bbox": [
          72.268094,
          682.40232,
          290.536894,
          689.69832
        ],
        "id": "pdf-005-line-118",
        "source_page": 5,
        "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in",
        "words": [
          {
            "bbox": [
              72.268094,
              682.40232,
              80.857694,
              689.69832
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.303294,
              682.40232,
              97.005694,
              689.69832
            ],
            "text": "Die"
          },
          {
            "bbox": [
              99.515294,
              682.40232,
              128.247294,
              689.69832
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              130.756894,
              682.40232,
              135.204894,
              689.69832
            ],
            "text": "1"
          },
          {
            "bbox": [
              137.714494,
              682.40232,
              151.352894,
              689.69832
            ],
            "text": "und"
          },
          {
            "bbox": [
              153.861694,
              682.40232,
              158.309694,
              689.69832
            ],
            "text": "2"
          },
          {
            "bbox": [
              160.819294,
              682.40232,
              175.785694,
              689.69832
            ],
            "text": "sind"
          },
          {
            "bbox": [
              178.294494,
              682.40232,
              195.779294,
              689.69832
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              198.288894,
              682.40232,
              245.832094,
              689.69832
            ],
            "text": "anzuwenden,"
          },
          {
            "bbox": [
              248.340894,
              682.40232,
              267.593694,
              689.69832
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              270.103294,
              682.40232,
              281.804894,
              689.69832
            ],
            "text": "der"
          },
          {
            "bbox": [
              284.313694,
              682.40232,
              290.536894,
              689.69832
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          63.764894,
          691.96952,
          290.540094,
          699.26552
        ],
        "id": "pdf-005-line-120",
        "source_page": 5,
        "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im anderen",
        "words": [
          {
            "bbox": [
              63.764894,
              691.96952,
              85.401694,
              699.26552
            ],
            "text": "einem"
          },
          {
            "bbox": [
              87.497694,
              691.96952,
              134.548094,
              699.26552
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              136.644894,
              691.96952,
              172.345694,
              699.26552
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              174.442494,
              691.96952,
              248.707294,
              699.26552
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              250.804094,
              691.96952,
              259.403294,
              699.26552
            ],
            "text": "im"
          },
          {
            "bbox": [
              261.499294,
              691.96952,
              290.540094,
              699.26552
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          63.768094,
          701.53672,
          290.544094,
          708.83272
        ],
        "id": "pdf-005-line-122",
        "source_page": 5,
        "text": "Vertragsstaat, in dem die die Dividenden zahlende Gesellschaft",
        "words": [
          {
            "bbox": [
              63.768094,
              701.53672,
              113.041694,
              708.83272
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              115.521694,
              701.53672,
              121.744894,
              708.83272
            ],
            "text": "in"
          },
          {
            "bbox": [
              124.225694,
              701.53672,
              140.087294,
              708.83272
            ],
            "text": "dem"
          },
          {
            "bbox": [
              142.567294,
              701.53672,
              153.380894,
              708.83272
            ],
            "text": "die"
          },
          {
            "bbox": [
              155.861694,
              701.53672,
              166.675294,
              708.83272
            ],
            "text": "die"
          },
          {
            "bbox": [
              169.156094,
              701.53672,
              209.308094,
              708.83272
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              211.788894,
              701.53672,
              243.927294,
              708.83272
            ],
            "text": "zahlende"
          },
          {
            "bbox": [
              246.408094,
              701.53672,
              290.544094,
              708.83272
            ],
            "text": "Gesellschaft"
          }
        ]
      },
      {
        "bbox": [
          63.772094,
          711.10392,
          290.540894,
          718.39992
        ],
        "id": "pdf-005-line-124",
        "source_page": 5,
        "text": "ansässig ist, eine Geschäftstätigkeit durch eine dort gelegene",
        "words": [
          {
            "bbox": [
              63.772094,
              711.10392,
              95.729694,
              718.39992
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              98.475294,
              711.10392,
              109.231294,
              718.39992
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              111.976094,
              711.10392,
              127.026494,
              718.39992
            ],
            "text": "eine"
          },
          {
            "bbox": [
              129.771294,
              711.10392,
              195.811294,
              718.39992
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              198.556894,
              711.10392,
              219.322494,
              718.39992
            ],
            "text": "durch"
          },
          {
            "bbox": [
              222.068094,
              711.10392,
              237.118494,
              718.39992
            ],
            "text": "eine"
          },
          {
            "bbox": [
              239.863294,
              711.10392,
              254.655294,
              718.39992
            ],
            "text": "dort"
          },
          {
            "bbox": [
              257.400894,
              711.10392,
              290.540894,
              718.39992
            ],
            "text": "gelegene"
          }
        ]
      },
      {
        "bbox": [
          63.769694,
          720.67032,
          290.540094,
          727.96632
        ],
        "id": "pdf-005-line-126",
        "source_page": 5,
        "text": "Betriebsstätte ausübt und die Beteiligung, für die die Dividenden",
        "words": [
          {
            "bbox": [
              63.769694,
              720.67032,
              113.283294,
              727.96632
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              115.258494,
              720.67032,
              139.592894,
              727.96632
            ],
            "text": "ausübt"
          },
          {
            "bbox": [
              141.568894,
              720.67032,
              155.160894,
              727.96632
            ],
            "text": "und"
          },
          {
            "bbox": [
              157.135294,
              720.67032,
              167.901694,
              727.96632
            ],
            "text": "die"
          },
          {
            "bbox": [
              169.876894,
              720.67032,
              211.736894,
              727.96632
            ],
            "text": "Beteiligung,"
          },
          {
            "bbox": [
              213.712094,
              720.67032,
              223.143294,
              727.96632
            ],
            "text": "für"
          },
          {
            "bbox": [
              225.117694,
              720.67032,
              235.884094,
              727.96632
            ],
            "text": "die"
          },
          {
            "bbox": [
              237.859294,
              720.67032,
              248.625694,
              727.96632
            ],
            "text": "die"
          },
          {
            "bbox": [
              250.600894,
              720.67032,
              290.540094,
              727.96632
            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
          63.767294,
          730.23752,
          290.534494,
          737.53352
        ],
        "id": "pdf-005-line-128",
        "source_page": 5,
        "text": "gezahlt werden, tatsächlich zu dieser Betriebsstätte gehört. In",
        "words": [
          {
            "bbox": [
              63.767294,
              730.23752,
              89.850494,
              737.53352
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              92.578494,
              730.23752,
              121.529694,
              737.53352
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              124.256894,
              730.23752,
              163.534494,
              737.53352
            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              166.262494,
              730.23752,
              174.612094,
              737.53352
            ],
            "text": "zu"
          },
          {
            "bbox": [
              177.340094,
              730.23752,
              199.418494,
              737.53352
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              202.144894,
              730.23752,
              252.761694,
              737.53352
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              255.488894,
              730.23752,
              281.227294,
              737.53352
            ],
            "text": "gehört."
          },
          {
            "bbox": [
              283.954494,
              730.23752,
              290.534494,
              737.53352
            ],
            "text": "In"
          }
        ]
      },
      {
        "bbox": [
          63.763294,
          739.80472,
          195.511294,
          747.10072
        ],
        "id": "pdf-005-line-130",
        "source_page": 5,
        "text": "diesem Fall ist Artikel 7 anzuwenden.",
        "words": [
          {
            "bbox": [
              63.763294,
              739.80472,
              89.695294,
              747.10072
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              91.916094,
              739.80472,
              103.969694,
              747.10072
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              106.191294,
              739.80472,
              114.486494,
              747.10072
            ],
            "text": "ist"
          },
          {
            "bbox": [
              116.708094,
              739.80472,
              139.076894,
              747.10072
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              141.298494,
              739.80472,
              145.746494,
              747.10072
            ],
            "text": "7"
          },
          {
            "bbox": [
              147.968094,
              739.80472,
              195.511294,
              747.10072
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          72.267294,
          753.81192,
          290.530494,
          761.10792
        ],
        "id": "pdf-005-line-132",
        "source_page": 5,
        "text": "(5) Bezieht eine in einem Vertragsstaat ansässige Gesellschaft",
        "words": [
          {
            "bbox": [
              72.267294,
              753.81192,
              80.750494,
              761.10792
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              85.089694,
              753.81192,
              111.372894,
              761.10792
            ],
            "text": "Bezieht"
          },
          {
            "bbox": [
              113.319294,
              753.81192,
              127.973694,
              761.10792
            ],
            "text": "eine"
          },
          {
            "bbox": [
              129.919294,
              753.81192,
              136.089694,
              761.10792
            ],
            "text": "in"
          },
          {
            "bbox": [
              138.036094,
              753.81192,
              159.460094,
              761.10792
            ],
            "text": "einem"
          },
          {
            "bbox": [
              161.404894,
              753.81192,
              207.814494,
              761.10792
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              209.760894,
              753.81192,
              245.034494,
              761.10792
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              246.980094,
              753.81192,
              290.530494,
              761.10792
            ],
            "text": "Gesellschaft"
          }
        ]
      },
      {
        "bbox": [
          63.760894,
          763.37912,
          290.535294,
          770.67512
        ],
        "id": "pdf-005-line-134",
        "source_page": 5,
        "text": "Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darf",
        "words": [
          {
            "bbox": [
              63.760894,
              763.37912,
              95.154494,
              770.67512
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              97.186494,
              763.37912,
              113.480094,
              770.67512
            ],
            "text": "oder"
          },
          {
            "bbox": [
              115.511294,
              763.37912,
              148.749694,
              770.67512
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              150.781694,
              763.37912,
              163.524094,
              770.67512
            ],
            "text": "aus"
          },
          {
            "bbox": [
              165.556894,
              763.37912,
              181.418494,
              770.67512
            ],
            "text": "dem"
          },
          {
            "bbox": [
              183.449694,
              763.37912,
              212.490494,
              770.67512
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              214.522494,
              763.37912,
              263.796094,
              770.67512
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              265.827294,
              763.37912,
              274.419294,
              770.67512
            ],
            "text": "so"
          },
          {
            "bbox": [
              276.452094,
              763.37912,
              290.535294,
              770.67512
            ],
            "text": "darf"
          }
        ]
      },
      {
        "bbox": [
          63.763294,
          772.94632,
          290.526494,
          780.24232
        ],
        "id": "pdf-005-line-137",
        "source_page": 5,
        "text": "dieser andere Staat weder die von der Gesellschaft gezahlten Di-",
        "words": [
          {
            "bbox": [
              63.763294,
              772.94632,
              85.256094,
              780.24232
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              87.198494,
              772.94632,
              111.512894,
              780.24232
            ],
            "text": "andere"
          },
          {
            "bbox": [
              113.456094,
              772.94632,
              132.020894,
              780.24232
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              133.964894,
              772.94632,
              155.800894,
              780.24232
            ],
            "text": "weder"
          },
          {
            "bbox": [
              157.743294,
              772.94632,
              168.445694,
              780.24232
            ],
            "text": "die"
          },
          {
            "bbox": [
              170.388894,
              772.94632,
              183.316894,
              780.24232
            ],
            "text": "von"
          },
          {
            "bbox": [
              185.260894,
              772.94632,
              196.850494,
              780.24232
            ],
            "text": "der"
          },
          {
            "bbox": [
              198.792894,
              772.94632,
              242.315294,
              780.24232
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              244.259294,
              772.94632,
              278.174494,
              780.24232
            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
              280.118494,
              772.94632,
              290.526494,
              780.24232
            ],
            "text": "Di-"
          }
        ]
      },
      {
        "bbox": [
          304.700654,
          75.12144,
          531.474014,
          82.41744
        ],
        "id": "pdf-005-line-004",
        "source_page": 5,
        "text": "videnden besteuern, es sei denn, dass diese Dividenden an eine",
        "words": [
          {
            "bbox": [
              304.700654,
              75.12144,
              337.422334,
              82.41744
            ],
            "text": "videnden"
          },
          {
            "bbox": [
              339.418654,
              75.12144,
              377.218174,
              82.41744
            ],
            "text": "besteuern,"
          },
          {
            "bbox": [
              379.213854,
              75.12144,
              387.505454,
              82.41744
            ],
            "text": "es"
          },
          {
            "bbox": [
              389.502574,
              75.12144,
              399.566894,
              82.41744
            ],
            "text": "sei"
          },
          {
            "bbox": [
              401.563374,
              75.12144,
              421.705694,
              82.41744
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              423.701374,
              75.12144,
              440.728574,
              82.41744
            ],
            "text": "dass"
          },
          {
            "bbox": [
              442.725694,
              75.12144,
              461.820974,
              82.41744
            ],
            "text": "diese"
          },
          {
            "bbox": [
              463.816974,
              75.12144,
              503.938254,
              82.41744
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              505.934574,
              75.12144,
              514.674174,
              82.41744
            ],
            "text": "an"
          },
          {
            "bbox": [
              516.670414,
              75.12144,
              531.474014,
              82.41744
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          304.700654,
          84.68848,
          531.471214,
          91.98448
        ],
        "id": "pdf-005-line-006",
        "source_page": 5,
        "text": "im anderen Staat ansässige Person gezahlt werden oder dass",
        "words": [
          {
            "bbox": [
              304.700654,
              84.68848,
              313.362574,
              91.98448
            ],
            "text": "im"
          },
          {
            "bbox": [
              316.090574,
              84.68848,
              345.505694,
              91.98448
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              348.234654,
              84.68848,
              367.272574,
              91.98448
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              370.001854,
              84.68848,
              406.202654,
              91.98448
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              408.931374,
              84.68848,
              434.086894,
              91.98448
            ],
            "text": "Person"
          },
          {
            "bbox": [
              436.815854,
              84.68848,
              462.906574,
              91.98448
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              465.635854,
              84.68848,
              492.308814,
              91.98448
            ],
            "text": "werden"
          },
          {
            "bbox": [
              495.037774,
              84.68848,
              511.518414,
              91.98448
            ],
            "text": "oder"
          },
          {
            "bbox": [
              514.246334,
              84.68848,
              531.471214,
              91.98448
            ],
            "text": "dass"
          }
        ]
      },
      {
        "bbox": [
          304.700734,
          94.25536,
          531.472014,
          101.55136
        ],
        "id": "pdf-005-line-008",
        "source_page": 5,
        "text": "die Beteiligung, für die die Dividenden gezahlt werden, tatsäch-",
        "words": [
          {
            "bbox": [
              304.700734,
              94.25536,
              315.514254,
              101.55136
            ],
            "text": "die"
          },
          {
            "bbox": [
              317.864414,
              94.25536,
              359.982734,
              101.55136
            ],
            "text": "Beteiligung,"
          },
          {
            "bbox": [
              362.332734,
              94.25536,
              371.811214,
              101.55136
            ],
            "text": "für"
          },
          {
            "bbox": [
              374.160574,
              94.25536,
              384.974094,
              101.55136
            ],
            "text": "die"
          },
          {
            "bbox": [
              387.324254,
              94.25536,
              398.137774,
              101.55136
            ],
            "text": "die"
          },
          {
            "bbox": [
              400.487934,
              94.25536,
              440.638894,
              101.55136
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              442.989454,
              94.25536,
              468.704654,
              101.55136
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              471.055454,
              94.25536,
              499.638734,
              101.55136
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              501.988734,
              94.25536,
              531.472014,
              101.55136
            ],
            "text": "tatsäch-"
          }
        ]
      },
      {
        "bbox": [
          304.700014,
          103.82224,
          531.471934,
          111.11824
        ],
        "id": "pdf-005-line-010",
        "source_page": 5,
        "text": "lich zu einer im anderen Staat gelegenen Betriebsstätte gehört,",
        "words": [
          {
            "bbox": [
              304.700014,
              103.82224,
              316.993614,
              111.11824
            ],
            "text": "lich"
          },
          {
            "bbox": [
              319.501934,
              103.82224,
              327.789774,
              111.11824
            ],
            "text": "zu"
          },
          {
            "bbox": [
              330.298094,
              103.82224,
              347.774494,
              111.11824
            ],
            "text": "einer"
          },
          {
            "bbox": [
              350.281614,
              103.82224,
              358.880974,
              111.11824
            ],
            "text": "im"
          },
          {
            "bbox": [
              361.388334,
              103.82224,
              390.428014,
              111.11824
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              392.936334,
              103.82224,
              411.723854,
              111.11824
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              414.232414,
              103.82224,
              451.266094,
              111.11824
            ],
            "text": "gelegenen"
          },
          {
            "bbox": [
              453.774414,
              103.82224,
              503.593614,
              111.11824
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              506.101534,
              103.82224,
              531.471934,
              111.11824
            ],
            "text": "gehört,"
          }
        ]
      },
      {
        "bbox": [
          304.699774,
          113.38912,
          531.470574,
          120.68512
        ],
        "id": "pdf-005-line-012",
        "source_page": 5,
        "text": "noch Gewinne der Gesellschaft einer Steuer für nichtausgeschüt-",
        "words": [
          {
            "bbox": [
              304.699774,
              113.38912,
              322.241454,
              120.68512
            ],
            "text": "noch"
          },
          {
            "bbox": [
              324.161054,
              113.38912,
              355.074174,
              120.68512
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              356.993374,
              113.38912,
              368.534254,
              120.68512
            ],
            "text": "der"
          },
          {
            "bbox": [
              370.452654,
              113.38912,
              413.706814,
              120.68512
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              415.626574,
              113.38912,
              432.782654,
              120.68512
            ],
            "text": "einer"
          },
          {
            "bbox": [
              434.701054,
              113.38912,
              457.581694,
              120.68512
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              459.500094,
              113.38912,
              468.818414,
              120.68512
            ],
            "text": "für"
          },
          {
            "bbox": [
              470.736814,
              113.38912,
              531.470574,
              120.68512
            ],
            "text": "nichtausgeschüt-"
          }
        ]
      },
      {
        "bbox": [
          304.699694,
          122.95616,
          531.468974,
          130.25216
        ],
        "id": "pdf-005-line-014",
        "source_page": 5,
        "text": "tete Gewinne unterwerfen, selbst wenn die gezahlten Dividenden",
        "words": [
          {
            "bbox": [
              304.699694,
              122.95616,
              317.986894,
              130.25216
            ],
            "text": "tete"
          },
          {
            "bbox": [
              319.937054,
              122.95616,
              351.035854,
              130.25216
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              352.986014,
              122.95616,
              397.134014,
              130.25216
            ],
            "text": "unterwerfen,"
          },
          {
            "bbox": [
              399.083934,
              122.95616,
              420.170734,
              130.25216
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              422.121534,
              122.95616,
              441.226734,
              130.25216
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              443.177214,
              122.95616,
              453.892494,
              130.25216
            ],
            "text": "die"
          },
          {
            "bbox": [
              455.842654,
              122.95616,
              489.809694,
              130.25216
            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
              491.760174,
              122.95616,
              531.468974,
              130.25216
            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
          304.699134,
          132.52304,
          531.469774,
          139.81904
        ],
        "id": "pdf-005-line-016",
        "source_page": 5,
        "text": "oder die nichtausgeschütteten Gewinne ganz oder teilweise aus",
        "words": [
          {
            "bbox": [
              304.699134,
              132.52304,
              320.991934,
              139.81904
            ],
            "text": "oder"
          },
          {
            "bbox": [
              323.085694,
              132.52304,
              333.899214,
              139.81904
            ],
            "text": "die"
          },
          {
            "bbox": [
              335.993774,
              132.52304,
              412.697454,
              139.81904
            ],
            "text": "nichtausgeschütteten"
          },
          {
            "bbox": [
              414.792414,
              132.52304,
              446.186014,
              139.81904
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              448.280574,
              132.52304,
              465.454494,
              139.81904
            ],
            "text": "ganz"
          },
          {
            "bbox": [
              467.550014,
              132.52304,
              483.842814,
              139.81904
            ],
            "text": "oder"
          },
          {
            "bbox": [
              485.936574,
              132.52304,
              516.632814,
              139.81904
            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              518.727454,
              132.52304,
              531.469774,
              139.81904
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          304.698414,
          142.08992,
          531.470334,
          149.38592
        ],
        "id": "pdf-005-line-018",
        "source_page": 5,
        "text": "im anderen Staat erzielten Gewinnen oder Einkünften bestehen.",
        "words": [
          {
            "bbox": [
              304.698414,
              142.08992,
              313.297774,
              149.38592
            ],
            "text": "im"
          },
          {
            "bbox": [
              315.518654,
              142.08992,
              344.558334,
              149.38592
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              346.780174,
              142.08992,
              365.567694,
              149.38592
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              367.789774,
              142.08992,
              397.596974,
              149.38592
            ],
            "text": "erzielten"
          },
          {
            "bbox": [
              399.818814,
              142.08992,
              435.659294,
              149.38592
            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              437.881134,
              142.08992,
              454.173934,
              149.38592
            ],
            "text": "oder"
          },
          {
            "bbox": [
              456.394574,
              142.08992,
              494.080894,
              149.38592
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              496.302734,
              142.08992,
              531.470334,
              149.38592
            ],
            "text": "bestehen."
          }
        ]
      },
      {
        "bbox": [
          400.213534,
          163.85704,
          435.954414,
          171.02504
        ],
        "id": "pdf-005-line-021",
        "source_page": 5,
        "text": "Artikel 11",
        "words": [
          {
            "bbox": [
              400.213534,
              163.85704,
              424.837934,
              171.02504
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.059134,
              163.85704,
              435.954414,
              171.02504
            ],
            "text": "11"
          }
        ]
      },
      {
        "bbox": [
          405.274974,
          177.62472,
          430.893854,
          184.79272
        ],
        "id": "pdf-005-line-023",
        "source_page": 5,
        "text": "Zinsen",
        "words": [
          {
            "bbox": [
              405.274974,
              177.62472,
              430.893854,
              184.79272
            ],
            "text": "Zinsen"
          }
        ]
      },
      {
        "bbox": [
          313.201614,
          191.39232,
          531.470014,
          198.68832
        ],
        "id": "pdf-005-line-026",
        "source_page": 5,
        "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an eine",
        "words": [
          {
            "bbox": [
              313.201614,
              191.39232,
              321.791214,
              198.68832
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.236814,
              191.39232,
              352.312334,
              198.68832
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              354.376974,
              191.39232,
              365.190494,
              198.68832
            ],
            "text": "die"
          },
          {
            "bbox": [
              367.255294,
              191.39232,
              379.997454,
              198.68832
            ],
            "text": "aus"
          },
          {
            "bbox": [
              382.063374,
              191.39232,
              403.699774,
              198.68832
            ],
            "text": "einem"
          },
          {
            "bbox": [
              405.764014,
              191.39232,
              452.813054,
              198.68832
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              454.878494,
              191.39232,
              488.080414,
              198.68832
            ],
            "text": "stammen"
          },
          {
            "bbox": [
              490.145614,
              191.39232,
              503.784174,
              198.68832
            ],
            "text": "und"
          },
          {
            "bbox": [
              505.848254,
              191.39232,
              514.591134,
              198.68832
            ],
            "text": "an"
          },
          {
            "bbox": [
              516.656334,
              191.39232,
              531.470014,
              198.68832
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          304.697854,
          200.95928,
          531.470814,
          208.25528
        ],
        "id": "pdf-005-line-028",
        "source_page": 5,
        "text": "im anderen Vertragsstaat ansässige Person gezahlt werden, kön-",
        "words": [
          {
            "bbox": [
              304.697854,
              200.95928,
              313.242494,
              208.25528
            ],
            "text": "im"
          },
          {
            "bbox": [
              315.186414,
              200.95928,
              343.897854,
              208.25528
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              345.842734,
              200.95928,
              392.235134,
              208.25528
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              394.180334,
              200.95928,
              429.442494,
              208.25528
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              431.387134,
              200.95928,
              455.955694,
              208.25528
            ],
            "text": "Person"
          },
          {
            "bbox": [
              457.900574,
              200.95928,
              483.287294,
              208.25528
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              485.232494,
              200.95928,
              513.487374,
              208.25528
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              515.431614,
              200.95928,
              531.470814,
              208.25528
            ],
            "text": "kön-"
          }
        ]
      },
      {
        "bbox": [
          304.698254,
          210.52616,
          477.211374,
          217.82216
        ],
        "id": "pdf-005-line-029",
        "source_page": 5,
        "text": "nen nur in dem anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              304.698254,
              210.52616,
              317.888414,
              217.82216
            ],
            "text": "nen"
          },
          {
            "bbox": [
              320.110414,
              210.52616,
              331.668974,
              217.82216
            ],
            "text": "nur"
          },
          {
            "bbox": [
              333.889774,
              210.52616,
              340.113134,
              217.82216
            ],
            "text": "in"
          },
          {
            "bbox": [
              342.335134,
              210.52616,
              358.196174,
              217.82216
            ],
            "text": "dem"
          },
          {
            "bbox": [
              360.417214,
              210.52616,
              389.456894,
              217.82216
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              391.678894,
              210.52616,
              410.466414,
              217.82216
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              412.688654,
              210.52616,
              446.405854,
              217.82216
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              448.628094,
              210.52616,
              477.211374,
              217.82216
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.201934,
          224.29384,
          531.469374,
          231.58984
        ],
        "id": "pdf-005-line-031",
        "source_page": 5,
        "text": "(2) Einkünfte aus Rechten oder Forderungen mit Gewinnbe-",
        "words": [
          {
            "bbox": [
              313.201934,
              224.29384,
              321.859614,
              231.58984
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.373294,
              224.29384,
              359.885134,
              231.58984
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              362.585374,
              224.29384,
              375.395694,
              231.58984
            ],
            "text": "aus"
          },
          {
            "bbox": [
              378.096974,
              224.29384,
              407.981934,
              231.58984
            ],
            "text": "Rechten"
          },
          {
            "bbox": [
              410.682414,
              224.29384,
              427.077694,
              231.58984
            ],
            "text": "oder"
          },
          {
            "bbox": [
              429.777054,
              224.29384,
              475.362734,
              231.58984
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
              478.063214,
              224.29384,
              489.249054,
              231.58984
            ],
            "text": "mit"
          },
          {
            "bbox": [
              491.949854,
              224.29384,
              531.469374,
              231.58984
            ],
            "text": "Gewinnbe-"
          }
        ]
      },
      {
        "bbox": [
          304.698414,
          233.86072,
          531.470174,
          241.15672
        ],
        "id": "pdf-005-line-032",
        "source_page": 5,
        "text": "teiligung einschließlich der Einkünfte eines stillen Gesellschafters",
        "words": [
          {
            "bbox": [
              304.698414,
              233.86072,
              334.487934,
              241.15672
            ],
            "text": "teiligung"
          },
          {
            "bbox": [
              336.446654,
              233.86072,
              383.754094,
              241.15672
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              385.712254,
              233.86072,
              397.330494,
              241.15672
            ],
            "text": "der"
          },
          {
            "bbox": [
              399.287534,
              233.86072,
              432.194974,
              241.15672
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              434.152894,
              233.86072,
              452.799614,
              241.15672
            ],
            "text": "eines"
          },
          {
            "bbox": [
              454.758494,
              233.86072,
              475.098334,
              241.15672
            ],
            "text": "stillen"
          },
          {
            "bbox": [
              477.056494,
              233.86072,
              531.470174,
              241.15672
            ],
            "text": "Gesellschafters"
          }
        ]
      },
      {
        "bbox": [
          304.698654,
          243.42768,
          531.471374,
          250.72368
        ],
        "id": "pdf-005-line-034",
        "source_page": 5,
        "text": "aus seiner Beteiligung als stiller Gesellschafter oder aus partiari-",
        "words": [
          {
            "bbox": [
              304.698654,
              243.42768,
              317.436734,
              250.72368
            ],
            "text": "aus"
          },
          {
            "bbox": [
              319.435134,
              243.42768,
              340.901534,
              250.72368
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              342.898014,
              243.42768,
              382.772574,
              250.72368
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              384.770814,
              243.42768,
              394.837134,
              250.72368
            ],
            "text": "als"
          },
          {
            "bbox": [
              396.835534,
              243.42768,
              415.628254,
              250.72368
            ],
            "text": "stiller"
          },
          {
            "bbox": [
              417.624734,
              243.42768,
              468.594494,
              250.72368
            ],
            "text": "Gesellschafter"
          },
          {
            "bbox": [
              470.590974,
              243.42768,
              486.877934,
              250.72368
            ],
            "text": "oder"
          },
          {
            "bbox": [
              488.874414,
              243.42768,
              501.612494,
              250.72368
            ],
            "text": "aus"
          },
          {
            "bbox": [
              503.610894,
              243.42768,
              531.471374,
              250.72368
            ],
            "text": "partiari-"
          }
        ]
      },
      {
        "bbox": [
          304.698814,
          252.99464,
          531.470094,
          260.29064
        ],
        "id": "pdf-005-line-036",
        "source_page": 5,
        "text": "schen Darlehen und Gewinnobligationen können jedoch auch in",
        "words": [
          {
            "bbox": [
              304.698814,
              252.99464,
              326.183854,
              260.29064
            ],
            "text": "schen"
          },
          {
            "bbox": [
              328.286334,
              252.99464,
              360.134574,
              260.29064
            ],
            "text": "Darlehen"
          },
          {
            "bbox": [
              362.237054,
              252.99464,
              375.875614,
              260.29064
            ],
            "text": "und"
          },
          {
            "bbox": [
              377.976974,
              252.99464,
              448.922654,
              260.29064
            ],
            "text": "Gewinnobligationen"
          },
          {
            "bbox": [
              451.025134,
              252.99464,
              477.307054,
              260.29064
            ],
            "text": "können"
          },
          {
            "bbox": [
              479.409534,
              252.99464,
              503.556574,
              260.29064
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              505.659054,
              252.99464,
              523.144174,
              260.29064
            ],
            "text": "auch"
          },
          {
            "bbox": [
              525.246734,
              252.99464,
              531.470094,
              260.29064
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          304.697934,
          262.56152,
          531.469694,
          269.85752
        ],
        "id": "pdf-005-line-038",
        "source_page": 5,
        "text": "dem Vertragsstaat, aus dem sie stammen, nach dem Recht die-",
        "words": [
          {
            "bbox": [
              304.697934,
              262.56152,
              320.558974,
              269.85752
            ],
            "text": "dem"
          },
          {
            "bbox": [
              322.695294,
              262.56152,
              371.967854,
              269.85752
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              374.104574,
              262.56152,
              386.846734,
              269.85752
            ],
            "text": "aus"
          },
          {
            "bbox": [
              388.984734,
              262.56152,
              404.845774,
              269.85752
            ],
            "text": "dem"
          },
          {
            "bbox": [
              406.982094,
              262.56152,
              417.053454,
              269.85752
            ],
            "text": "sie"
          },
          {
            "bbox": [
              419.190334,
              262.56152,
              454.615534,
              269.85752
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              456.752254,
              262.56152,
              474.237294,
              269.85752
            ],
            "text": "nach"
          },
          {
            "bbox": [
              476.374574,
              262.56152,
              492.235614,
              269.85752
            ],
            "text": "dem"
          },
          {
            "bbox": [
              494.371934,
              262.56152,
              515.407454,
              269.85752
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              517.544894,
              262.56152,
              531.469694,
              269.85752
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          304.697694,
          272.1284,
          412.945054,
          279.4244
        ],
        "id": "pdf-005-line-040",
        "source_page": 5,
        "text": "ses Staates besteuert werden.",
        "words": [
          {
            "bbox": [
              304.697694,
              272.1284,
              316.992574,
              279.4244
            ],
            "text": "ses"
          },
          {
            "bbox": [
              319.215294,
              272.1284,
              346.199614,
              279.4244
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              348.422334,
              272.1284,
              382.139534,
              279.4244
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              384.361774,
              272.1284,
              412.945054,
              279.4244
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.201534,
          285.89608,
          531.468814,
          293.19208
        ],
        "id": "pdf-005-line-042",
        "source_page": 5,
        "text": "(3) Der in diesem Artikel verwendete Ausdruck „Zinsen“ be-",
        "words": [
          {
            "bbox": [
              313.201534,
              285.89608,
              321.837134,
              293.19208
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.328734,
              285.89608,
              338.964574,
              293.19208
            ],
            "text": "Der"
          },
          {
            "bbox": [
              341.652894,
              285.89608,
              347.899294,
              293.19208
            ],
            "text": "in"
          },
          {
            "bbox": [
              350.588814,
              285.89608,
              376.635294,
              293.19208
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              379.323774,
              285.89608,
              401.829614,
              293.19208
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              404.519214,
              285.89608,
              446.289934,
              293.19208
            ],
            "text": "verwendete"
          },
          {
            "bbox": [
              448.979054,
              285.89608,
              483.069614,
              293.19208
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              485.758254,
              285.89608,
              516.585214,
              293.19208
            ],
            "text": "„Zinsen“"
          },
          {
            "bbox": [
              519.273774,
              285.89608,
              531.468814,
              293.19208
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          304.698174,
          295.46296,
          531.468174,
          302.75896
        ],
        "id": "pdf-005-line-044",
        "source_page": 5,
        "text": "deutet – vorbehaltlich des Artikels 7 Absatz 4 – Einkünfte aus",
        "words": [
          {
            "bbox": [
              304.698174,
              295.46296,
              327.864094,
              302.75896
            ],
            "text": "deutet"
          },
          {
            "bbox": [
              330.655854,
              295.46296,
              334.655854,
              302.75896
            ],
            "text": "–"
          },
          {
            "bbox": [
              337.448094,
              295.46296,
              384.137454,
              302.75896
            ],
            "text": "vorbehaltlich"
          },
          {
            "bbox": [
              386.928894,
              295.46296,
              400.143934,
              302.75896
            ],
            "text": "des"
          },
          {
            "bbox": [
              402.936174,
              295.46296,
              429.925854,
              302.75896
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              432.718094,
              295.46296,
              437.166094,
              302.75896
            ],
            "text": "7"
          },
          {
            "bbox": [
              439.957534,
              295.46296,
              464.982494,
              302.75896
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              467.774574,
              295.46296,
              472.222574,
              302.75896
            ],
            "text": "4"
          },
          {
            "bbox": [
              475.014014,
              295.46296,
              479.014014,
              302.75896
            ],
            "text": "–"
          },
          {
            "bbox": [
              481.806254,
              295.46296,
              515.756894,
              302.75896
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              518.548094,
              295.46296,
              531.468174,
              302.75896
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          304.697694,
          305.02992,
          531.469454,
          312.32592
        ],
        "id": "pdf-005-line-046",
        "source_page": 5,
        "text": "Forderungen jeder Art, auch wenn die Forderungen durch Pfand-",
        "words": [
          {
            "bbox": [
              304.697694,
              305.02992,
              349.507774,
              312.32592
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
              351.464014,
              305.02992,
              369.061534,
              312.32592
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              371.016494,
              305.02992,
              383.514254,
              312.32592
            ],
            "text": "Art,"
          },
          {
            "bbox": [
              385.469774,
              305.02992,
              402.824494,
              312.32592
            ],
            "text": "auch"
          },
          {
            "bbox": [
              404.780734,
              305.02992,
              423.903054,
              312.32592
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              425.859294,
              305.02992,
              436.585934,
              312.32592
            ],
            "text": "die"
          },
          {
            "bbox": [
              438.541774,
              305.02992,
              483.351854,
              312.32592
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
              485.308094,
              305.02992,
              505.584174,
              312.32592
            ],
            "text": "durch"
          },
          {
            "bbox": [
              507.540414,
              305.02992,
              531.469454,
              312.32592
            ],
            "text": "Pfand-"
          }
        ]
      },
      {
        "bbox": [
          304.698574,
          314.59688,
          531.470974,
          321.89288
        ],
        "id": "pdf-005-line-048",
        "source_page": 5,
        "text": "rechte an Grundstücken gesichert oder mit einer Beteiligung am",
        "words": [
          {
            "bbox": [
              304.698574,
              314.59688,
              326.971134,
              321.89288
            ],
            "text": "rechte"
          },
          {
            "bbox": [
              329.026654,
              314.59688,
              337.769534,
              321.89288
            ],
            "text": "an"
          },
          {
            "bbox": [
              339.825454,
              314.59688,
              390.316334,
              321.89288
            ],
            "text": "Grundstücken"
          },
          {
            "bbox": [
              392.372254,
              314.59688,
              425.292494,
              321.89288
            ],
            "text": "gesichert"
          },
          {
            "bbox": [
              427.348654,
              314.59688,
              443.641454,
              321.89288
            ],
            "text": "oder"
          },
          {
            "bbox": [
              445.696174,
              314.59688,
              456.813854,
              321.89288
            ],
            "text": "mit"
          },
          {
            "bbox": [
              458.870014,
              314.59688,
              476.346414,
              321.89288
            ],
            "text": "einer"
          },
          {
            "bbox": [
              478.401134,
              314.59688,
              518.295694,
              321.89288
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              520.352014,
              314.59688,
              531.470974,
              321.89288
            ],
            "text": "am"
          }
        ]
      },
      {
        "bbox": [
          304.698094,
          324.16376,
          531.470014,
          331.45976
        ],
        "id": "pdf-005-line-050",
        "source_page": 5,
        "text": "Gewinn des Schuldners ausgestattet sind, und insbesondere",
        "words": [
          {
            "bbox": [
              304.698094,
              324.16376,
              332.241294,
              331.45976
            ],
            "text": "Gewinn"
          },
          {
            "bbox": [
              335.449774,
              324.16376,
              348.664814,
              331.45976
            ],
            "text": "des"
          },
          {
            "bbox": [
              351.874094,
              324.16376,
              392.969454,
              331.45976
            ],
            "text": "Schuldners"
          },
          {
            "bbox": [
              396.178734,
              324.16376,
              441.357054,
              331.45976
            ],
            "text": "ausgestattet"
          },
          {
            "bbox": [
              444.565854,
              324.16376,
              462.110414,
              331.45976
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              465.318334,
              324.16376,
              479.134654,
              331.45976
            ],
            "text": "und"
          },
          {
            "bbox": [
              482.342094,
              324.16376,
              531.470014,
              331.45976
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          304.698014,
          333.73072,
          531.472051,
          341.02672
        ],
        "id": "pdf-005-line-052",
        "source_page": 5,
        "text": "Einkünfte aus stillen Beteiligungen sowie Einkünfte aus öffent -",
        "words": [
          {
            "bbox": [
              304.698014,
              333.73072,
              338.300014,
              341.02672
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              341.011534,
              333.73072,
              353.844494,
              341.02672
            ],
            "text": "aus"
          },
          {
            "bbox": [
              356.556974,
              333.73072,
              377.417614,
              341.02672
            ],
            "text": "stillen"
          },
          {
            "bbox": [
              380.129454,
              333.73072,
              429.311134,
              341.02672
            ],
            "text": "Beteiligungen"
          },
          {
            "bbox": [
              432.022974,
              333.73072,
              452.929854,
              341.02672
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              455.641374,
              333.73072,
              489.243374,
              341.02672
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              491.954894,
              333.73072,
              504.787854,
              341.02672
            ],
            "text": "aus"
          },
          {
            "bbox": [
              507.500334,
              333.73072,
              528.315294,
              341.02672
            ],
            "text": "öffent"
          },
          {
            "bbox": [
              528.360051,
              333.73072,
              531.472051,
              341.02672
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          304.698451,
          343.29768,
          531.468771,
          350.59368
        ],
        "id": "pdf-005-line-053",
        "source_page": 5,
        "text": "lichen Anleihen und aus Obligationen einschließlich der damit",
        "words": [
          {
            "bbox": [
              304.698451,
              343.29768,
              326.179091,
              350.59368
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              328.973331,
              343.29768,
              360.262611,
              350.59368
            ],
            "text": "Anleihen"
          },
          {
            "bbox": [
              363.056851,
              343.29768,
              376.873171,
              350.59368
            ],
            "text": "und"
          },
          {
            "bbox": [
              379.666371,
              343.29768,
              392.586451,
              350.59368
            ],
            "text": "aus"
          },
          {
            "bbox": [
              395.381491,
              343.29768,
              441.694771,
              350.59368
            ],
            "text": "Obligationen"
          },
          {
            "bbox": [
              444.489011,
              343.29768,
              493.491731,
              350.59368
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              496.285971,
              343.29768,
              508.165011,
              350.59368
            ],
            "text": "der"
          },
          {
            "bbox": [
              510.958211,
              343.29768,
              531.468771,
              350.59368
            ],
            "text": "damit"
          }
        ]
      },
      {
        "bbox": [
          304.698531,
          352.86464,
          531.470611,
          360.16064
        ],
        "id": "pdf-005-line-055",
        "source_page": 5,
        "text": "verbundenen Aufgelder und der Gewinne aus Losanleihen. Der",
        "words": [
          {
            "bbox": [
              304.698531,
              352.86464,
              351.519411,
              360.16064
            ],
            "text": "verbundenen"
          },
          {
            "bbox": [
              354.181251,
              352.86464,
              388.542371,
              360.16064
            ],
            "text": "Aufgelder"
          },
          {
            "bbox": [
              391.203011,
              352.86464,
              404.841571,
              360.16064
            ],
            "text": "und"
          },
          {
            "bbox": [
              407.502291,
              352.86464,
              419.203331,
              360.16064
            ],
            "text": "der"
          },
          {
            "bbox": [
              421.863971,
              352.86464,
              453.257571,
              360.16064
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              455.919011,
              352.86464,
              468.661171,
              360.16064
            ],
            "text": "aus"
          },
          {
            "bbox": [
              471.323731,
              352.86464,
              516.219411,
              360.16064
            ],
            "text": "Losanleihen."
          },
          {
            "bbox": [
              518.880691,
              352.86464,
              531.470611,
              360.16064
            ],
            "text": "Der"
          }
        ]
      },
      {
        "bbox": [
          304.697571,
          362.43152,
          531.466851,
          369.72752
        ],
        "id": "pdf-005-line-057",
        "source_page": 5,
        "text": "Ausdruck „Zinsen“ umfasst jedoch keine Einkünfte im Sinne des",
        "words": [
          {
            "bbox": [
              304.697571,
              362.43152,
              338.576451,
              369.72752
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              340.568051,
              362.43152,
              371.183491,
              369.72752
            ],
            "text": "„Zinsen“"
          },
          {
            "bbox": [
              373.175011,
              362.43152,
              401.583491,
              369.72752
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              403.576211,
              362.43152,
              427.687251,
              369.72752
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              429.679731,
              362.43152,
              448.581651,
              369.72752
            ],
            "text": "keine"
          },
          {
            "bbox": [
              450.573731,
              362.43152,
              483.755571,
              369.72752
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              485.747651,
              362.43152,
              494.339811,
              369.72752
            ],
            "text": "im"
          },
          {
            "bbox": [
              496.331331,
              362.43152,
              516.452131,
              369.72752
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              518.444211,
              362.43152,
              531.466851,
              369.72752
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          304.697251,
          371.9984,
          531.469971,
          379.2944
        ],
        "id": "pdf-005-line-059",
        "source_page": 5,
        "text": "Artikels 10. Zuschläge für verspätete Zahlung gelten nicht als Zin-",
        "words": [
          {
            "bbox": [
              304.697251,
              371.9984,
              330.450131,
              379.2944
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              332.362851,
              371.9984,
              343.305891,
              379.2944
            ],
            "text": "10."
          },
          {
            "bbox": [
              345.217171,
              371.9984,
              381.405011,
              379.2944
            ],
            "text": "Zuschläge"
          },
          {
            "bbox": [
              383.316611,
              371.9984,
              392.619491,
              379.2944
            ],
            "text": "für"
          },
          {
            "bbox": [
              394.530291,
              371.9984,
              431.169491,
              379.2944
            ],
            "text": "verspätete"
          },
          {
            "bbox": [
              433.081091,
              371.9984,
              461.445491,
              379.2944
            ],
            "text": "Zahlung"
          },
          {
            "bbox": [
              463.357971,
              371.9984,
              484.746131,
              379.2944
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              486.658051,
              371.9984,
              503.791891,
              379.2944
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              505.704051,
              371.9984,
              515.598851,
              379.2944
            ],
            "text": "als"
          },
          {
            "bbox": [
              517.511571,
              371.9984,
              531.469971,
              379.2944
            ],
            "text": "Zin-"
          }
        ]
      },
      {
        "bbox": [
          304.697411,
          381.56536,
          406.774931,
          388.86136
        ],
        "id": "pdf-005-line-061",
        "source_page": 5,
        "text": "sen im Sinne dieses Artikels.",
        "words": [
          {
            "bbox": [
              304.697411,
              381.56536,
              317.440291,
              388.86136
            ],
            "text": "sen"
          },
          {
            "bbox": [
              319.662291,
              381.56536,
              328.261651,
              388.86136
            ],
            "text": "im"
          },
          {
            "bbox": [
              330.482691,
              381.56536,
              350.632211,
              388.86136
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              352.853811,
              381.56536,
              375.961091,
              388.86136
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              378.183811,
              381.56536,
              406.774931,
              388.86136
            ],
            "text": "Artikels."
          }
        ]
      },
      {
        "bbox": [
          313.201171,
          395.33304,
          531.468611,
          402.62904
        ],
        "id": "pdf-005-line-064",
        "source_page": 5,
        "text": "(4) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-",
        "words": [
          {
            "bbox": [
              313.201171,
              395.33304,
              321.968611,
              402.62904
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.592051,
              395.33304,
              351.617011,
              402.62904
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              354.514371,
              395.33304,
              358.962371,
              402.62904
            ],
            "text": "1"
          },
          {
            "bbox": [
              361.859091,
              395.33304,
              370.332371,
              402.62904
            ],
            "text": "ist"
          },
          {
            "bbox": [
              373.229411,
              395.33304,
              391.069971,
              402.62904
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              393.967011,
              395.33304,
              442.398851,
              402.62904
            ],
            "text": "anzuwenden,"
          },
          {
            "bbox": [
              445.295011,
              395.33304,
              464.814611,
              402.62904
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              467.711331,
              395.33304,
              479.590371,
              402.62904
            ],
            "text": "der"
          },
          {
            "bbox": [
              482.486051,
              395.33304,
              488.798371,
              402.62904
            ],
            "text": "in"
          },
          {
            "bbox": [
              491.695091,
              395.33304,
              513.687411,
              402.62904
            ],
            "text": "einem"
          },
          {
            "bbox": [
              516.583171,
              395.33304,
              531.468611,
              402.62904
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.696851,
          404.9,
          531.468371,
          412.196
        ],
        "id": "pdf-005-line-066",
        "source_page": 5,
        "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-",
        "words": [
          {
            "bbox": [
              304.696851,
              404.9,
              340.201011,
              412.196
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              342.427811,
              404.9,
              378.127971,
              412.196
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              380.354131,
              404.9,
              454.618691,
              412.196
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              456.844851,
              404.9,
              465.444211,
              412.196
            ],
            "text": "im"
          },
          {
            "bbox": [
              467.669811,
              404.9,
              496.709491,
              412.196
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              498.936051,
              404.9,
              531.468371,
              412.196
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          304.696371,
          414.46688,
          531.467971,
          421.76288
        ],
        "id": "pdf-005-line-067",
        "source_page": 5,
        "text": "staat, aus dem die Zinsen stammen, eine Geschäftstätigkeit",
        "words": [
          {
            "bbox": [
              304.696371,
              414.46688,
              324.994131,
              421.76288
            ],
            "text": "staat,"
          },
          {
            "bbox": [
              328.549251,
              414.46688,
              341.469331,
              421.76288
            ],
            "text": "aus"
          },
          {
            "bbox": [
              345.025811,
              414.46688,
              361.064851,
              421.76288
            ],
            "text": "dem"
          },
          {
            "bbox": [
              364.619571,
              414.46688,
              375.611011,
              421.76288
            ],
            "text": "die"
          },
          {
            "bbox": [
              379.166451,
              414.46688,
              403.463491,
              421.76288
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              407.019171,
              414.46688,
              443.067011,
              421.76288
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              446.622131,
              414.46688,
              461.702531,
              421.76288
            ],
            "text": "eine"
          },
          {
            "bbox": [
              465.257971,
              414.46688,
              531.467971,
              421.76288
            ],
            "text": "Geschäftstätigkeit"
          }
        ]
      },
      {
        "bbox": [
          304.696291,
          424.03376,
          531.466851,
          431.32976
        ],
        "id": "pdf-005-line-069",
        "source_page": 5,
        "text": "durch eine dort gelegene Betriebsstätte ausübt und die Forde-",
        "words": [
          {
            "bbox": [
              304.696291,
              424.03376,
              325.211411,
              431.32976
            ],
            "text": "durch"
          },
          {
            "bbox": [
              327.894131,
              424.03376,
              342.756531,
              431.32976
            ],
            "text": "eine"
          },
          {
            "bbox": [
              345.438931,
              424.03376,
              360.042931,
              431.32976
            ],
            "text": "dort"
          },
          {
            "bbox": [
              362.725891,
              424.03376,
              395.426851,
              431.32976
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              398.109251,
              424.03376,
              448.140371,
              431.32976
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              450.822771,
              424.03376,
              475.355811,
              431.32976
            ],
            "text": "ausübt"
          },
          {
            "bbox": [
              478.038771,
              424.03376,
              491.709811,
              431.32976
            ],
            "text": "und"
          },
          {
            "bbox": [
              494.391491,
              424.03376,
              505.237651,
              431.32976
            ],
            "text": "die"
          },
          {
            "bbox": [
              507.920051,
              424.03376,
              531.466851,
              431.32976
            ],
            "text": "Forde-"
          }
        ]
      },
      {
        "bbox": [
          304.696211,
          433.60072,
          531.467731,
          440.89672
        ],
        "id": "pdf-005-line-071",
        "source_page": 5,
        "text": "rung, für die die Zinsen gezahlt werden, tatsächlich zu dieser Be-",
        "words": [
          {
            "bbox": [
              304.696211,
              433.60072,
              322.889731,
              440.89672
            ],
            "text": "rung,"
          },
          {
            "bbox": [
              324.844051,
              433.60072,
              334.233011,
              440.89672
            ],
            "text": "für"
          },
          {
            "bbox": [
              336.186851,
              433.60072,
              346.911091,
              440.89672
            ],
            "text": "die"
          },
          {
            "bbox": [
              348.865731,
              433.60072,
              359.589971,
              440.89672
            ],
            "text": "die"
          },
          {
            "bbox": [
              361.544611,
              433.60072,
              385.173331,
              440.89672
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              387.128211,
              433.60072,
              412.575251,
              440.89672
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              414.530451,
              433.60072,
              442.845571,
              440.89672
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              444.799891,
              433.60072,
              483.017651,
              440.89672
            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              484.972531,
              433.60072,
              493.215651,
              440.89672
            ],
            "text": "zu"
          },
          {
            "bbox": [
              495.170531,
              433.60072,
              516.718451,
              440.89672
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              518.672211,
              433.60072,
              531.467731,
              440.89672
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          304.696451,
          443.16768,
          515.043491,
          450.46368
        ],
        "id": "pdf-005-line-073",
        "source_page": 5,
        "text": "triebsstätte gehört. In diesem Fall ist Artikel 7 anzuwenden.",
        "words": [
          {
            "bbox": [
              304.696451,
              443.16768,
              344.742291,
              450.46368
            ],
            "text": "triebsstätte"
          },
          {
            "bbox": [
              346.963891,
              443.16768,
              372.334291,
              450.46368
            ],
            "text": "gehört."
          },
          {
            "bbox": [
              374.555731,
              443.16768,
              381.074051,
              450.46368
            ],
            "text": "In"
          },
          {
            "bbox": [
              383.296051,
              443.16768,
              409.227331,
              450.46368
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              411.448371,
              443.16768,
              423.501651,
              450.46368
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              425.723731,
              443.16768,
              434.019091,
              450.46368
            ],
            "text": "ist"
          },
          {
            "bbox": [
              436.241331,
              443.16768,
              458.609091,
              450.46368
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              460.831171,
              443.16768,
              465.279171,
              450.46368
            ],
            "text": "7"
          },
          {
            "bbox": [
              467.501171,
              443.16768,
              515.043491,
              450.46368
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          313.200211,
          456.93528,
          531.470691,
          464.23128
        ],
        "id": "pdf-005-line-076",
        "source_page": 5,
        "text": "(5) Zinsen gelten dann als aus einem Vertragsstaat stammend,",
        "words": [
          {
            "bbox": [
              313.200211,
              456.93528,
              321.634451,
              464.23128
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              325.924691,
              456.93528,
              349.388451,
              464.23128
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              351.310451,
              456.93528,
              372.748851,
              464.23128
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              374.670851,
              456.93528,
              392.370131,
              464.23128
            ],
            "text": "dann"
          },
          {
            "bbox": [
              394.292131,
              456.93528,
              404.207011,
              464.23128
            ],
            "text": "als"
          },
          {
            "bbox": [
              406.129731,
              456.93528,
              418.716531,
              464.23128
            ],
            "text": "aus"
          },
          {
            "bbox": [
              420.639251,
              456.93528,
              441.964931,
              464.23128
            ],
            "text": "einem"
          },
          {
            "bbox": [
              443.885891,
              456.93528,
              490.002691,
              464.23128
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              491.924931,
              456.93528,
              531.470691,
              464.23128
            ],
            "text": "stammend,"
          }
        ]
      },
      {
        "bbox": [
          304.696531,
          466.50224,
          531.468291,
          473.79824
        ],
        "id": "pdf-005-line-078",
        "source_page": 5,
        "text": "wenn der Schuldner eine in diesem Staat ansässige Person ist.",
        "words": [
          {
            "bbox": [
              304.696531,
              466.50224,
              323.949171,
              473.79824
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              326.472291,
              466.50224,
              338.173331,
              473.79824
            ],
            "text": "der"
          },
          {
            "bbox": [
              340.695251,
              466.50224,
              376.991971,
              473.79824
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              379.513891,
              466.50224,
              394.327411,
              473.79824
            ],
            "text": "eine"
          },
          {
            "bbox": [
              396.850131,
              466.50224,
              403.073491,
              473.79824
            ],
            "text": "in"
          },
          {
            "bbox": [
              405.596611,
              466.50224,
              431.527891,
              473.79824
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              434.050051,
              466.50224,
              452.837571,
              473.79824
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              455.360931,
              466.50224,
              491.061091,
              473.79824
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              493.583811,
              466.50224,
              518.426291,
              473.79824
            ],
            "text": "Person"
          },
          {
            "bbox": [
              520.949491,
              466.50224,
              531.468291,
              473.79824
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          304.696291,
          476.0692,
          531.470771,
          483.3652
        ],
        "id": "pdf-005-line-079",
        "source_page": 5,
        "text": "Hat aber der Schuldner der Zinsen, ohne Rücksicht darauf, ob",
        "words": [
          {
            "bbox": [
              304.696291,
              476.0692,
              317.328771,
              483.3652
            ],
            "text": "Hat"
          },
          {
            "bbox": [
              320.016531,
              476.0692,
              336.075811,
              483.3652
            ],
            "text": "aber"
          },
          {
            "bbox": [
              338.762211,
              476.0692,
              350.505491,
              483.3652
            ],
            "text": "der"
          },
          {
            "bbox": [
              353.191891,
              476.0692,
              389.657571,
              483.3652
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              392.343971,
              476.0692,
              404.087251,
              483.3652
            ],
            "text": "der"
          },
          {
            "bbox": [
              406.773651,
              476.0692,
              432.975891,
              483.3652
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              435.662931,
              476.0692,
              453.508611,
              483.3652
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              456.195811,
              476.0692,
              491.773331,
              483.3652
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              494.461091,
              476.0692,
              519.426931,
              483.3652
            ],
            "text": "darauf,"
          },
          {
            "bbox": [
              522.113891,
              476.0692,
              531.470771,
              483.3652
            ],
            "text": "ob"
          }
        ]
      },
      {
        "bbox": [
          304.695811,
          485.63608,
          531.467971,
          492.93208
        ],
        "id": "pdf-005-line-081",
        "source_page": 5,
        "text": "er in einem Vertragsstaat ansässig ist oder nicht, in einem Ver-",
        "words": [
          {
            "bbox": [
              304.695811,
              485.63608,
              311.655891,
              492.93208
            ],
            "text": "er"
          },
          {
            "bbox": [
              314.322371,
              485.63608,
              320.547011,
              492.93208
            ],
            "text": "in"
          },
          {
            "bbox": [
              323.214691,
              485.63608,
              344.855971,
              492.93208
            ],
            "text": "einem"
          },
          {
            "bbox": [
              347.522691,
              485.63608,
              394.586211,
              492.93208
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              397.254131,
              485.63608,
              428.667011,
              492.93208
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              431.335171,
              485.63608,
              439.633011,
              492.93208
            ],
            "text": "ist"
          },
          {
            "bbox": [
              442.300931,
              485.63608,
              458.597411,
              492.93208
            ],
            "text": "oder"
          },
          {
            "bbox": [
              461.263891,
              485.63608,
              480.978291,
              492.93208
            ],
            "text": "nicht,"
          },
          {
            "bbox": [
              483.645411,
              485.63608,
              489.870051,
              492.93208
            ],
            "text": "in"
          },
          {
            "bbox": [
              492.537731,
              485.63608,
              514.179011,
              492.93208
            ],
            "text": "einem"
          },
          {
            "bbox": [
              516.845731,
              485.63608,
              531.467971,
              492.93208
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.695731,
          495.20312,
          531.467011,
          502.49912
        ],
        "id": "pdf-005-line-083",
        "source_page": 5,
        "text": "tragsstaat eine Betriebsstätte und ist die Schuld, für die die Zin-",
        "words": [
          {
            "bbox": [
              304.695731,
              495.20312,
              340.199891,
              502.49912
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              342.345091,
              495.20312,
              357.158611,
              502.49912
            ],
            "text": "eine"
          },
          {
            "bbox": [
              359.303171,
              495.20312,
              409.122371,
              502.49912
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              411.266931,
              495.20312,
              424.905491,
              502.49912
            ],
            "text": "und"
          },
          {
            "bbox": [
              427.049331,
              495.20312,
              435.344691,
              502.49912
            ],
            "text": "ist"
          },
          {
            "bbox": [
              437.489891,
              495.20312,
              448.303411,
              502.49912
            ],
            "text": "die"
          },
          {
            "bbox": [
              450.447971,
              495.20312,
              477.562531,
              502.49912
            ],
            "text": "Schuld,"
          },
          {
            "bbox": [
              479.706931,
              495.20312,
              489.185411,
              502.49912
            ],
            "text": "für"
          },
          {
            "bbox": [
              491.329171,
              495.20312,
              502.142691,
              502.49912
            ],
            "text": "die"
          },
          {
            "bbox": [
              504.287251,
              495.20312,
              515.100771,
              502.49912
            ],
            "text": "die"
          },
          {
            "bbox": [
              517.245411,
              495.20312,
              531.467011,
              502.49912
            ],
            "text": "Zin-"
          }
        ]
      },
      {
        "bbox": [
          304.695171,
          504.77,
          531.466211,
          512.066
        ],
        "id": "pdf-005-line-085",
        "source_page": 5,
        "text": "sen gezahlt werden, für Zwecke der Betriebsstätte eingegangen",
        "words": [
          {
            "bbox": [
              304.695171,
              504.77,
              317.438051,
              512.066
            ],
            "text": "sen"
          },
          {
            "bbox": [
              319.560051,
              504.77,
              345.275251,
              512.066
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              347.397491,
              504.77,
              375.980771,
              512.066
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              378.102211,
              504.77,
              387.580691,
              512.066
            ],
            "text": "für"
          },
          {
            "bbox": [
              389.701491,
              504.77,
              417.509091,
              512.066
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              419.630691,
              504.77,
              431.331731,
              512.066
            ],
            "text": "der"
          },
          {
            "bbox": [
              433.452531,
              504.77,
              483.271731,
              512.066
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              485.393331,
              504.77,
              531.466211,
              512.066
            ],
            "text": "eingegangen"
          }
        ]
      },
      {
        "bbox": [
          304.694691,
          514.33688,
          531.466691,
          521.63288
        ],
        "id": "pdf-005-line-087",
        "source_page": 5,
        "text": "worden und trägt die Betriebsstätte die Zinsen, so gelten die Zin-",
        "words": [
          {
            "bbox": [
              304.694691,
              514.33688,
              331.089171,
              521.63288
            ],
            "text": "worden"
          },
          {
            "bbox": [
              333.036291,
              514.33688,
              346.569731,
              521.63288
            ],
            "text": "und"
          },
          {
            "bbox": [
              348.515811,
              514.33688,
              364.700691,
              521.63288
            ],
            "text": "trägt"
          },
          {
            "bbox": [
              366.648131,
              514.33688,
              377.356691,
              521.63288
            ],
            "text": "die"
          },
          {
            "bbox": [
              379.303491,
              514.33688,
              428.440451,
              521.63288
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              430.387251,
              514.33688,
              441.095811,
              521.63288
            ],
            "text": "die"
          },
          {
            "bbox": [
              443.042611,
              514.33688,
              468.803011,
              521.63288
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              470.749491,
              514.33688,
              479.289011,
              521.63288
            ],
            "text": "so"
          },
          {
            "bbox": [
              481.236691,
              514.33688,
              502.801091,
              521.63288
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              504.748211,
              514.33688,
              515.456771,
              521.63288
            ],
            "text": "die"
          },
          {
            "bbox": [
              517.403571,
              514.33688,
              531.466691,
              521.63288
            ],
            "text": "Zin-"
          }
        ]
      },
      {
        "bbox": [
          304.694611,
          523.90376,
          531.467411,
          531.19976
        ],
        "id": "pdf-005-line-089",
        "source_page": 5,
        "text": "sen als aus dem Staat stammend, in dem die Betriebsstätte liegt.",
        "words": [
          {
            "bbox": [
              304.694611,
              523.90376,
              317.305731,
              531.19976
            ],
            "text": "sen"
          },
          {
            "bbox": [
              319.239571,
              523.90376,
              329.178131,
              531.19976
            ],
            "text": "als"
          },
          {
            "bbox": [
              331.112611,
              523.90376,
              343.723091,
              531.19976
            ],
            "text": "aus"
          },
          {
            "bbox": [
              345.657571,
              523.90376,
              361.386931,
              531.19976
            ],
            "text": "dem"
          },
          {
            "bbox": [
              363.319731,
              523.90376,
              381.843731,
              531.19976
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              383.777731,
              523.90376,
              423.418051,
              531.19976
            ],
            "text": "stammend,"
          },
          {
            "bbox": [
              425.351251,
              523.90376,
              431.508771,
              531.19976
            ],
            "text": "in"
          },
          {
            "bbox": [
              433.442611,
              523.90376,
              449.171971,
              531.19976
            ],
            "text": "dem"
          },
          {
            "bbox": [
              451.104771,
              523.90376,
              461.786611,
              531.19976
            ],
            "text": "die"
          },
          {
            "bbox": [
              463.720051,
              523.90376,
              512.682691,
              531.19976
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              514.616051,
              523.90376,
              531.467411,
              531.19976
            ],
            "text": "liegt."
          }
        ]
      },
      {
        "bbox": [
          313.198771,
          537.67144,
          531.466451,
          544.96744
        ],
        "id": "pdf-005-line-091",
        "source_page": 5,
        "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungsbe-",
        "words": [
          {
            "bbox": [
              313.198771,
              537.67144,
              321.726771,
              544.96744
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              326.110771,
              537.67144,
              359.575491,
              544.96744
            ],
            "text": "Bestehen"
          },
          {
            "bbox": [
              361.544371,
              537.67144,
              394.491411,
              544.96744
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              396.460291,
              537.67144,
              412.259731,
              544.96744
            ],
            "text": "dem"
          },
          {
            "bbox": [
              414.227651,
              537.67144,
              450.277971,
              544.96744
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              452.245651,
              537.67144,
              465.822611,
              544.96744
            ],
            "text": "und"
          },
          {
            "bbox": [
              467.790371,
              537.67144,
              483.589811,
              544.96744
            ],
            "text": "dem"
          },
          {
            "bbox": [
              485.557731,
              537.67144,
              531.466451,
              544.96744
            ],
            "text": "Nutzungsbe-"
          }
        ]
      },
      {
        "bbox": [
          304.694211,
          547.23832,
          531.468771,
          554.53432
        ],
        "id": "pdf-005-line-093",
        "source_page": 5,
        "text": "rechtigten oder zwischen jedem von ihnen und einem Dritten be-",
        "words": [
          {
            "bbox": [
              304.694211,
              547.23832,
              339.981811,
              554.53432
            ],
            "text": "rechtigten"
          },
          {
            "bbox": [
              341.946051,
              547.23832,
              358.132771,
              554.53432
            ],
            "text": "oder"
          },
          {
            "bbox": [
              360.095891,
              547.23832,
              393.010851,
              554.53432
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              394.975091,
              547.23832,
              416.764931,
              554.53432
            ],
            "text": "jedem"
          },
          {
            "bbox": [
              418.728131,
              547.23832,
              431.697091,
              554.53432
            ],
            "text": "von"
          },
          {
            "bbox": [
              433.661331,
              547.23832,
              452.932531,
              554.53432
            ],
            "text": "ihnen"
          },
          {
            "bbox": [
              454.896771,
              547.23832,
              468.464451,
              554.53432
            ],
            "text": "und"
          },
          {
            "bbox": [
              470.427651,
              547.23832,
              491.922531,
              554.53432
            ],
            "text": "einem"
          },
          {
            "bbox": [
              493.885731,
              547.23832,
              517.425891,
              554.53432
            ],
            "text": "Dritten"
          },
          {
            "bbox": [
              519.390131,
              547.23832,
              531.468771,
              554.53432
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          304.694931,
          556.80536,
          531.467251,
          564.10136
        ],
        "id": "pdf-005-line-095",
        "source_page": 5,
        "text": "sondere Beziehungen und übersteigen deshalb die Zinsen, ge-",
        "words": [
          {
            "bbox": [
              304.694931,
              556.80536,
              333.597731,
              564.10136
            ],
            "text": "sondere"
          },
          {
            "bbox": [
              336.266051,
              556.80536,
              382.599251,
              564.10136
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              385.267891,
              556.80536,
              398.910771,
              564.10136
            ],
            "text": "und"
          },
          {
            "bbox": [
              401.578371,
              556.80536,
              443.573651,
              564.10136
            ],
            "text": "übersteigen"
          },
          {
            "bbox": [
              446.242291,
              556.80536,
              474.554131,
              564.10136
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              477.221731,
              556.80536,
              488.039731,
              564.10136
            ],
            "text": "die"
          },
          {
            "bbox": [
              490.708051,
              556.80536,
              516.796691,
              564.10136
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              519.464691,
              556.80536,
              531.467251,
              564.10136
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
          304.695651,
          566.37224,
          531.467731,
          573.66824
        ],
        "id": "pdf-005-line-097",
        "source_page": 5,
        "text": "messen an der zugrundeliegenden Forderung, den Betrag, den",
        "words": [
          {
            "bbox": [
              304.695651,
              566.37224,
              332.565571,
              573.66824
            ],
            "text": "messen"
          },
          {
            "bbox": [
              335.233971,
              566.37224,
              343.978851,
              573.66824
            ],
            "text": "an"
          },
          {
            "bbox": [
              346.647251,
              566.37224,
              358.352371,
              573.66824
            ],
            "text": "der"
          },
          {
            "bbox": [
              361.019651,
              566.37224,
              429.188851,
              573.66824
            ],
            "text": "zugrundeliegenden"
          },
          {
            "bbox": [
              431.857251,
              566.37224,
              470.601091,
              573.66824
            ],
            "text": "Forderung,"
          },
          {
            "bbox": [
              473.268931,
              566.37224,
              486.758051,
              573.66824
            ],
            "text": "den"
          },
          {
            "bbox": [
              489.426451,
              566.37224,
              515.310771,
              573.66824
            ],
            "text": "Betrag,"
          },
          {
            "bbox": [
              517.978611,
              566.37224,
              531.467731,
              573.66824
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          304.695891,
          575.93912,
          531.467331,
          583.23512
        ],
        "id": "pdf-005-line-099",
        "source_page": 5,
        "text": "Schuldner und Nutzungsberechtigter ohne diese Beziehungen",
        "words": [
          {
            "bbox": [
              304.695891,
              575.93912,
              341.522611,
              583.23512
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              344.254131,
              575.93912,
              358.025171,
              583.23512
            ],
            "text": "und"
          },
          {
            "bbox": [
              360.756771,
              575.93912,
              438.942931,
              583.23512
            ],
            "text": "Nutzungsberechtigter"
          },
          {
            "bbox": [
              441.674451,
              575.93912,
              459.655491,
              583.23512
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              462.387891,
              575.93912,
              481.761251,
              583.23512
            ],
            "text": "diese"
          },
          {
            "bbox": [
              484.493651,
              575.93912,
              531.467331,
              583.23512
            ],
            "text": "Beziehungen"
          }
        ]
      },
      {
        "bbox": [
          304.696051,
          585.506,
          531.466931,
          592.802
        ],
        "id": "pdf-005-line-101",
        "source_page": 5,
        "text": "vereinbart hätten, so wird dieser Artikel nur auf den letzteren Be-",
        "words": [
          {
            "bbox": [
              304.696051,
              585.506,
              340.165651,
              592.802
            ],
            "text": "vereinbart"
          },
          {
            "bbox": [
              342.152451,
              585.506,
              366.723091,
              592.802
            ],
            "text": "hätten,"
          },
          {
            "bbox": [
              368.709011,
              585.506,
              377.287811,
              592.802
            ],
            "text": "so"
          },
          {
            "bbox": [
              379.274851,
              585.506,
              394.334771,
              592.802
            ],
            "text": "wird"
          },
          {
            "bbox": [
              396.320211,
              585.506,
              418.025651,
              592.802
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              420.010931,
              585.506,
              442.299651,
              592.802
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              444.286291,
              585.506,
              455.818451,
              592.802
            ],
            "text": "nur"
          },
          {
            "bbox": [
              457.803731,
              585.506,
              468.887491,
              592.802
            ],
            "text": "auf"
          },
          {
            "bbox": [
              470.873891,
              585.506,
              484.332611,
              592.802
            ],
            "text": "den"
          },
          {
            "bbox": [
              486.319091,
              585.506,
              516.620611,
              592.802
            ],
            "text": "letzteren"
          },
          {
            "bbox": [
              518.607091,
              585.506,
              531.466931,
              592.802
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          304.695971,
          595.07304,
          531.466851,
          602.36904
        ],
        "id": "pdf-005-line-103",
        "source_page": 5,
        "text": "trag angewendet. In diesem Fall kann der übersteigende Betrag",
        "words": [
          {
            "bbox": [
              304.695971,
              595.07304,
              318.571091,
              602.36904
            ],
            "text": "trag"
          },
          {
            "bbox": [
              320.881651,
              595.07304,
              367.095651,
              602.36904
            ],
            "text": "angewendet."
          },
          {
            "bbox": [
              369.405171,
              595.07304,
              375.923491,
              602.36904
            ],
            "text": "In"
          },
          {
            "bbox": [
              378.233571,
              595.07304,
              404.164851,
              602.36904
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              406.473971,
              595.07304,
              418.527251,
              602.36904
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              420.837411,
              595.07304,
              438.177971,
              602.36904
            ],
            "text": "kann"
          },
          {
            "bbox": [
              440.488051,
              595.07304,
              452.189091,
              602.36904
            ],
            "text": "der"
          },
          {
            "bbox": [
              454.497971,
              595.07304,
              505.508611,
              602.36904
            ],
            "text": "übersteigende"
          },
          {
            "bbox": [
              507.818291,
              595.07304,
              531.466851,
              602.36904
            ],
            "text": "Betrag"
          }
        ]
      },
      {
        "bbox": [
          304.695571,
          604.63992,
          531.466851,
          611.93592
        ],
        "id": "pdf-005-line-105",
        "source_page": 5,
        "text": "nach dem Recht eines jeden Vertragsstaates und unter Berück-",
        "words": [
          {
            "bbox": [
              304.695571,
              604.63992,
              322.180611,
              611.93592
            ],
            "text": "nach"
          },
          {
            "bbox": [
              324.483571,
              604.63992,
              340.344611,
              611.93592
            ],
            "text": "dem"
          },
          {
            "bbox": [
              342.646611,
              604.63992,
              363.682131,
              611.93592
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              365.985331,
              604.63992,
              384.797731,
              611.93592
            ],
            "text": "eines"
          },
          {
            "bbox": [
              387.101411,
              604.63992,
              406.656691,
              611.93592
            ],
            "text": "jeden"
          },
          {
            "bbox": [
              408.959651,
              604.63992,
              464.205491,
              611.93592
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              466.509171,
              604.63992,
              480.147731,
              611.93592
            ],
            "text": "und"
          },
          {
            "bbox": [
              482.449571,
              604.63992,
              500.724931,
              611.93592
            ],
            "text": "unter"
          },
          {
            "bbox": [
              503.026691,
              604.63992,
              531.466851,
              611.93592
            ],
            "text": "Berück-"
          }
        ]
      },
      {
        "bbox": [
          304.695011,
          614.2068,
          531.466531,
          621.5028
        ],
        "id": "pdf-005-line-107",
        "source_page": 5,
        "text": "sichtigung der anderen Bestimmungen dieses Abkommens be-",
        "words": [
          {
            "bbox": [
              304.695011,
              614.2068,
              341.585731,
              621.5028
            ],
            "text": "sichtigung"
          },
          {
            "bbox": [
              344.083491,
              614.2068,
              355.784531,
              621.5028
            ],
            "text": "der"
          },
          {
            "bbox": [
              358.280611,
              614.2068,
              387.320291,
              621.5028
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              389.817571,
              614.2068,
              443.759651,
              621.5028
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              446.256931,
              614.2068,
              469.364211,
              621.5028
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              471.862211,
              614.2068,
              516.819251,
              621.5028
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              519.317251,
              614.2068,
              531.466531,
              621.5028
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          304.694531,
          623.77368,
          360.180211,
          631.06968
        ],
        "id": "pdf-005-line-109",
        "source_page": 5,
        "text": "steuert werden.",
        "words": [
          {
            "bbox": [
              304.694531,
              623.77368,
              329.374691,
              631.06968
            ],
            "text": "steuert"
          },
          {
            "bbox": [
              331.596931,
              623.77368,
              360.180211,
              631.06968
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          400.210131,
          645.5408,
          435.951011,
          652.7088
        ],
        "id": "pdf-005-line-112",
        "source_page": 5,
        "text": "Artikel 12",
        "words": [
          {
            "bbox": [
              400.210131,
              645.5408,
              424.834531,
              652.7088
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.055731,
              645.5408,
              435.951011,
              652.7088
            ],
            "text": "12"
          }
        ]
      },
      {
        "bbox": [
          387.805811,
          659.3084,
          448.356211,
          666.4764
        ],
        "id": "pdf-005-line-115",
        "source_page": 5,
        "text": "Lizenzgebühren",
        "words": [
          {
            "bbox": [
              387.805811,
              659.3084,
              448.356211,
              666.4764
            ],
            "text": "Lizenzgebühren"
          }
        ]
      },
      {
        "bbox": [
          313.198051,
          673.07608,
          531.468931,
          680.37208
        ],
        "id": "pdf-005-line-117",
        "source_page": 5,
        "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen und",
        "words": [
          {
            "bbox": [
              313.198051,
              673.07608,
              321.620291,
              680.37208
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.898531,
              673.07608,
              383.234291,
              680.37208
            ],
            "text": "Lizenzgebühren,"
          },
          {
            "bbox": [
              385.149731,
              673.07608,
              395.795891,
              680.37208
            ],
            "text": "die"
          },
          {
            "bbox": [
              397.711571,
              673.07608,
              410.286451,
              680.37208
            ],
            "text": "aus"
          },
          {
            "bbox": [
              412.203171,
              673.07608,
              433.505011,
              680.37208
            ],
            "text": "einem"
          },
          {
            "bbox": [
              435.419971,
              673.07608,
              481.465491,
              680.37208
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              483.381811,
              673.07608,
              516.081731,
              680.37208
            ],
            "text": "stammen"
          },
          {
            "bbox": [
              517.997731,
              673.07608,
              531.468931,
              680.37208
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.694051,
          682.64312,
          531.466211,
          689.93912
        ],
        "id": "pdf-005-line-119",
        "source_page": 5,
        "text": "deren Nutzungsberechtigter eine im anderen Vertragsstaat an-",
        "words": [
          {
            "bbox": [
              304.694051,
              682.64312,
              325.157251,
              689.93912
            ],
            "text": "deren"
          },
          {
            "bbox": [
              327.865171,
              682.64312,
              405.579571,
              689.93912
            ],
            "text": "Nutzungsberechtigter"
          },
          {
            "bbox": [
              408.286291,
              682.64312,
              423.224131,
              689.93912
            ],
            "text": "eine"
          },
          {
            "bbox": [
              425.931651,
              682.64312,
              434.572451,
              689.93912
            ],
            "text": "im"
          },
          {
            "bbox": [
              437.279331,
              682.64312,
              466.567571,
              689.93912
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              469.275491,
              682.64312,
              516.821571,
              689.93912
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              519.529651,
              682.64312,
              531.466211,
              689.93912
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          304.694211,
          692.21,
          531.465411,
          699.506
        ],
        "id": "pdf-005-line-121",
        "source_page": 5,
        "text": "sässige Person ist, können nur im anderen Staat besteuert wer-",
        "words": [
          {
            "bbox": [
              304.694211,
              692.21,
              331.652211,
              699.506
            ],
            "text": "sässige"
          },
          {
            "bbox": [
              333.911651,
              692.21,
              358.754051,
              699.506
            ],
            "text": "Person"
          },
          {
            "bbox": [
              361.013891,
              692.21,
              371.532771,
              699.506
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              373.792051,
              692.21,
              400.073971,
              699.506
            ],
            "text": "können"
          },
          {
            "bbox": [
              402.333811,
              692.21,
              413.892371,
              699.506
            ],
            "text": "nur"
          },
          {
            "bbox": [
              416.151011,
              692.21,
              424.750371,
              699.506
            ],
            "text": "im"
          },
          {
            "bbox": [
              427.009251,
              692.21,
              456.048931,
              699.506
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              458.308771,
              692.21,
              477.096291,
              699.506
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              479.356371,
              692.21,
              513.073571,
              699.506
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              515.333651,
              692.21,
              531.465411,
              699.506
            ],
            "text": "wer-"
          }
        ]
      },
      {
        "bbox": [
          304.693571,
          701.77688,
          320.401891,
          709.07288
        ],
        "id": "pdf-005-line-123",
        "source_page": 5,
        "text": "den.",
        "words": [
          {
            "bbox": [
              304.693571,
              701.77688,
              320.401891,
              709.07288
            ],
            "text": "den."
          }
        ]
      },
      {
        "bbox": [
          313.197331,
          715.54456,
          531.464771,
          722.84056
        ],
        "id": "pdf-005-line-125",
        "source_page": 5,
        "text": "(2) Der in diesem Artikel verwendete Ausdruck „Lizenzgebüh-",
        "words": [
          {
            "bbox": [
              313.197331,
              715.54456,
              321.751971,
              722.84056
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.162611,
              715.54456,
              338.717491,
              722.84056
            ],
            "text": "Der"
          },
          {
            "bbox": [
              340.698451,
              715.54456,
              346.904371,
              722.84056
            ],
            "text": "in"
          },
          {
            "bbox": [
              348.886611,
              715.54456,
              374.730611,
              722.84056
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              376.711811,
              715.54456,
              398.974611,
              722.84056
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              400.956931,
              715.54456,
              442.363251,
              722.84056
            ],
            "text": "verwendete"
          },
          {
            "bbox": [
              444.345091,
              715.54456,
              478.152051,
              722.84056
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              480.133331,
              715.54456,
              531.464771,
              722.84056
            ],
            "text": "„Lizenzgebüh-"
          }
        ]
      },
      {
        "bbox": [
          304.694131,
          725.11144,
          531.467251,
          732.40744
        ],
        "id": "pdf-005-line-127",
        "source_page": 5,
        "text": "ren“ bedeutet – vorbehaltlich des Artikels 7 Absatz 4 – Vergütun-",
        "words": [
          {
            "bbox": [
              304.694131,
              725.11144,
              319.301811,
              732.40744
            ],
            "text": "ren“"
          },
          {
            "bbox": [
              321.280451,
              725.11144,
              352.898531,
              732.40744
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              354.878451,
              725.11144,
              358.878451,
              732.40744
            ],
            "text": "–"
          },
          {
            "bbox": [
              360.858851,
              725.11144,
              406.240611,
              732.40744
            ],
            "text": "vorbehaltlich"
          },
          {
            "bbox": [
              408.220211,
              725.11144,
              421.217251,
              732.40744
            ],
            "text": "des"
          },
          {
            "bbox": [
              423.197651,
              725.11144,
              449.424851,
              732.40744
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              451.405251,
              725.11144,
              455.853251,
              732.40744
            ],
            "text": "7"
          },
          {
            "bbox": [
              457.832851,
              725.11144,
              482.313011,
              732.40744
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              484.293171,
              725.11144,
              488.741171,
              732.40744
            ],
            "text": "4"
          },
          {
            "bbox": [
              490.720771,
              725.11144,
              494.720771,
              732.40744
            ],
            "text": "–"
          },
          {
            "bbox": [
              496.701171,
              725.11144,
              531.467251,
              732.40744
            ],
            "text": "Vergütun-"
          }
        ]
      },
      {
        "bbox": [
          304.694211,
          734.6784,
          531.465411,
          741.9744
        ],
        "id": "pdf-005-line-129",
        "source_page": 5,
        "text": "gen jeder Art, die für die Benutzung oder für das Recht auf Be-",
        "words": [
          {
            "bbox": [
              304.694211,
              734.6784,
              318.028851,
              741.9744
            ],
            "text": "gen"
          },
          {
            "bbox": [
              320.494131,
              734.6784,
              338.265411,
              741.9744
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              340.729491,
              734.6784,
              353.357811,
              741.9744
            ],
            "text": "Art,"
          },
          {
            "bbox": [
              355.822531,
              734.6784,
              366.636051,
              741.9744
            ],
            "text": "die"
          },
          {
            "bbox": [
              369.100931,
              734.6784,
              378.579411,
              741.9744
            ],
            "text": "für"
          },
          {
            "bbox": [
              381.043491,
              734.6784,
              391.857011,
              741.9744
            ],
            "text": "die"
          },
          {
            "bbox": [
              394.321891,
              734.6784,
              432.835731,
              741.9744
            ],
            "text": "Benutzung"
          },
          {
            "bbox": [
              435.301491,
              734.6784,
              451.594291,
              741.9744
            ],
            "text": "oder"
          },
          {
            "bbox": [
              454.058371,
              734.6784,
              463.536851,
              741.9744
            ],
            "text": "für"
          },
          {
            "bbox": [
              466.000931,
              734.6784,
              479.037971,
              741.9744
            ],
            "text": "das"
          },
          {
            "bbox": [
              481.503971,
              734.6784,
              502.539491,
              741.9744
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              505.005011,
              734.6784,
              516.115171,
              741.9744
            ],
            "text": "auf"
          },
          {
            "bbox": [
              518.580371,
              734.6784,
              531.465411,
              741.9744
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          304.693571,
          744.24536,
          531.465891,
          751.54136
        ],
        "id": "pdf-005-line-131",
        "source_page": 5,
        "text": "nutzung von Urheberrechten an literarischen, künstlerischen oder",
        "words": [
          {
            "bbox": [
              304.693571,
              744.24536,
              332.973411,
              751.54136
            ],
            "text": "nutzung"
          },
          {
            "bbox": [
              334.896851,
              744.24536,
              347.783091,
              751.54136
            ],
            "text": "von"
          },
          {
            "bbox": [
              349.705971,
              744.24536,
              404.306851,
              751.54136
            ],
            "text": "Urheberrechten"
          },
          {
            "bbox": [
              406.229731,
              744.24536,
              414.895971,
              751.54136
            ],
            "text": "an"
          },
          {
            "bbox": [
              416.818851,
              744.24536,
              460.998371,
              751.54136
            ],
            "text": "literarischen,"
          },
          {
            "bbox": [
              462.920691,
              744.24536,
              513.480291,
              751.54136
            ],
            "text": "künstlerischen"
          },
          {
            "bbox": [
              515.403171,
              744.24536,
              531.465891,
              751.54136
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          304.693971,
          753.81224,
          531.466771,
          761.10824
        ],
        "id": "pdf-005-line-133",
        "source_page": 5,
        "text": "wissenschaftlichen Werken, einschließlich kinematographischer",
        "words": [
          {
            "bbox": [
              304.693971,
              753.81224,
              372.233491,
              761.10824
            ],
            "text": "wissenschaftlichen"
          },
          {
            "bbox": [
              374.671571,
              753.81224,
              403.924771,
              761.10824
            ],
            "text": "Werken,"
          },
          {
            "bbox": [
              406.362291,
              753.81224,
              454.208451,
              761.10824
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              456.646531,
              753.81224,
              531.466771,
              761.10824
            ],
            "text": "kinematographischer"
          }
        ]
      },
      {
        "bbox": [
          304.693411,
          763.37912,
          531.464211,
          770.67512
        ],
        "id": "pdf-005-line-135",
        "source_page": 5,
        "text": "Filme, von Patenten, Marken, Mustern oder Modellen, Plänen,",
        "words": [
          {
            "bbox": [
              304.693411,
              763.37912,
              326.517811,
              770.67512
            ],
            "text": "Filme,"
          },
          {
            "bbox": [
              329.251811,
              763.37912,
              342.427811,
              770.67512
            ],
            "text": "von"
          },
          {
            "bbox": [
              345.162451,
              763.37912,
              379.497971,
              770.67512
            ],
            "text": "Patenten,"
          },
          {
            "bbox": [
              382.231971,
              763.37912,
              411.647811,
              770.67512
            ],
            "text": "Marken,"
          },
          {
            "bbox": [
              414.381811,
              763.37912,
              444.031411,
              770.67512
            ],
            "text": "Mustern"
          },
          {
            "bbox": [
              446.766051,
              763.37912,
              463.263331,
              770.67512
            ],
            "text": "oder"
          },
          {
            "bbox": [
              465.996691,
              763.37912,
              501.654371,
              770.67512
            ],
            "text": "Modellen,"
          },
          {
            "bbox": [
              504.388371,
              763.37912,
              531.464211,
              770.67512
            ],
            "text": "Plänen,"
          }
        ]
      },
      {
        "bbox": [
          304.693731,
          772.946,
          531.467491,
          780.242
        ],
        "id": "pdf-005-line-136",
        "source_page": 5,
        "text": "geheimen Formeln oder Verfahren oder für die Mitteilung gewerb-",
        "words": [
          {
            "bbox": [
              304.693731,
              772.946,
              339.075011,
              780.242
            ],
            "text": "geheimen"
          },
          {
            "bbox": [
              340.990611,
              772.946,
              369.287971,
              780.242
            ],
            "text": "Formeln"
          },
          {
            "bbox": [
              371.203571,
              772.946,
              387.244531,
              780.242
            ],
            "text": "oder"
          },
          {
            "bbox": [
              389.159011,
              772.946,
              422.378131,
              780.242
            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
              424.293731,
              772.946,
              440.334691,
              780.242
            ],
            "text": "oder"
          },
          {
            "bbox": [
              442.249171,
              772.946,
              451.559571,
              780.242
            ],
            "text": "für"
          },
          {
            "bbox": [
              453.474051,
              772.946,
              464.119731,
              780.242
            ],
            "text": "die"
          },
          {
            "bbox": [
              466.035011,
              772.946,
              500.294851,
              780.242
            ],
            "text": "Mitteilung"
          },
          {
            "bbox": [
              502.211091,
              772.946,
              531.467491,
              780.242
            ],
            "text": "gewerb-"
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          75.1173,
          290.55056,
          82.4133
        ],
        "id": "pdf-006-line-003",
        "source_page": 6,
        "text": "licher, kaufmännischer oder wissenschaftlicher Erfahrungen ge-",
        "words": [
          {
            "bbox": [
              63.7792,
              75.1173,
              84.86824,
              82.4133
            ],
            "text": "licher,"
          },
          {
            "bbox": [
              87.13296,
              75.1173,
              143.88088,
              82.4133
            ],
            "text": "kaufmännischer"
          },
          {
            "bbox": [
              146.14496,
              75.1173,
              162.43784,
              82.4133
            ],
            "text": "oder"
          },
          {
            "bbox": [
              164.70192,
              75.1173,
              230.45768,
              82.4133
            ],
            "text": "wissenschaftlicher"
          },
          {
            "bbox": [
              232.72176,
              75.1173,
              276.2868,
              82.4133
            ],
            "text": "Erfahrungen"
          },
          {
            "bbox": [
              278.55208,
              75.1173,
              290.55056,
              82.4133
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
          63.77856,
          84.68418,
          111.46144,
          91.98018
        ],
        "id": "pdf-006-line-005",
        "source_page": 6,
        "text": "zahlt werden.",
        "words": [
          {
            "bbox": [
              63.77856,
              84.68418,
              80.65584,
              91.98018
            ],
            "text": "zahlt"
          },
          {
            "bbox": [
              82.87808,
              84.68418,
              111.46144,
              91.98018
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28232,
          98.8649,
          290.54984,
          106.1609
        ],
        "id": "pdf-006-line-008",
        "source_page": 6,
        "text": "(3) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-",
        "words": [
          {
            "bbox": [
              72.28232,
              98.8649,
              81.04984,
              106.1609
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.67336,
              98.8649,
              110.69832,
              106.1609
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              113.59576,
              98.8649,
              118.04376,
              106.1609
            ],
            "text": "1"
          },
          {
            "bbox": [
              120.94064,
              98.8649,
              129.41392,
              106.1609
            ],
            "text": "ist"
          },
          {
            "bbox": [
              132.31096,
              98.8649,
              150.15152,
              106.1609
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              153.04856,
              98.8649,
              201.4804,
              106.1609
            ],
            "text": "anzuwenden,"
          },
          {
            "bbox": [
              204.37656,
              98.8649,
              223.89616,
              106.1609
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              226.79288,
              98.8649,
              238.67192,
              106.1609
            ],
            "text": "der"
          },
          {
            "bbox": [
              241.5676,
              98.8649,
              247.87992,
              106.1609
            ],
            "text": "in"
          },
          {
            "bbox": [
              250.77664,
              98.8649,
              272.76896,
              106.1609
            ],
            "text": "einem"
          },
          {
            "bbox": [
              275.66472,
              98.8649,
              290.54984,
              106.1609
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.77816,
          108.43186,
          290.54968,
          115.72786
        ],
        "id": "pdf-006-line-010",
        "source_page": 6,
        "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-",
        "words": [
          {
            "bbox": [
              63.77816,
              108.43186,
              99.28232,
              115.72786
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              101.50912,
              108.43186,
              137.20928,
              115.72786
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              139.43544,
              108.43186,
              213.70016,
              115.72786
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              215.92632,
              108.43186,
              224.52576,
              115.72786
            ],
            "text": "im"
          },
          {
            "bbox": [
              226.75136,
              108.43186,
              255.79112,
              115.72786
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              258.01768,
              108.43186,
              290.54968,
              115.72786
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.77776,
          117.99874,
          290.54928,
          125.29474
        ],
        "id": "pdf-006-line-012",
        "source_page": 6,
        "text": "staat, aus dem die Lizenzgebühren stammen, eine Geschäftstä-",
        "words": [
          {
            "bbox": [
              63.77776,
              117.99874,
              83.63056,
              125.29474
            ],
            "text": "staat,"
          },
          {
            "bbox": [
              85.73944,
              117.99874,
              98.4816,
              125.29474
            ],
            "text": "aus"
          },
          {
            "bbox": [
              100.59176,
              117.99874,
              116.45288,
              125.29474
            ],
            "text": "dem"
          },
          {
            "bbox": [
              118.56136,
              117.99874,
              129.37496,
              125.29474
            ],
            "text": "die"
          },
          {
            "bbox": [
              131.484,
              117.99874,
              187.76784,
              125.29474
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              189.87728,
              117.99874,
              225.30248,
              125.29474
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              227.41136,
              117.99874,
              242.22496,
              125.29474
            ],
            "text": "eine"
          },
          {
            "bbox": [
              244.334,
              117.99874,
              290.54928,
              125.29474
            ],
            "text": "Geschäftstä-"
          }
        ]
      },
      {
        "bbox": [
          63.77728,
          127.56562,
          290.54984,
          134.86162
        ],
        "id": "pdf-006-line-014",
        "source_page": 6,
        "text": "tigkeit durch eine dort gelegene Betriebsstätte ausübt und die",
        "words": [
          {
            "bbox": [
              63.77728,
              127.56562,
              85.67928,
              134.86162
            ],
            "text": "tigkeit"
          },
          {
            "bbox": [
              88.39728,
              127.56562,
              109.0524,
              134.86162
            ],
            "text": "durch"
          },
          {
            "bbox": [
              111.77016,
              127.56562,
              126.73768,
              134.86162
            ],
            "text": "eine"
          },
          {
            "bbox": [
              129.45504,
              127.56562,
              144.16416,
              134.86162
            ],
            "text": "dort"
          },
          {
            "bbox": [
              146.88216,
              127.56562,
              179.8284,
              134.86162
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              182.54584,
              127.56562,
              233.03216,
              134.86162
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              235.7496,
              127.56562,
              260.45776,
              134.86162
            ],
            "text": "ausübt"
          },
          {
            "bbox": [
              263.17576,
              127.56562,
              276.91688,
              134.86162
            ],
            "text": "und"
          },
          {
            "bbox": [
              279.6336,
              127.56562,
              290.54984,
              134.86162
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.77736,
          137.13258,
          290.5476,
          144.42858
        ],
        "id": "pdf-006-line-016",
        "source_page": 6,
        "text": "Rechte oder Vermögenswerte, für die die Lizenzgebühren gezahlt",
        "words": [
          {
            "bbox": [
              63.77736,
              137.13258,
              88.63056,
              144.42858
            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              90.55384,
              137.13258,
              106.61848,
              144.42858
            ],
            "text": "oder"
          },
          {
            "bbox": [
              108.54088,
              137.13258,
              169.7292,
              144.42858
            ],
            "text": "Vermögenswerte,"
          },
          {
            "bbox": [
              171.65224,
              137.13258,
              180.97856,
              144.42858
            ],
            "text": "für"
          },
          {
            "bbox": [
              182.90096,
              137.13258,
              193.56232,
              144.42858
            ],
            "text": "die"
          },
          {
            "bbox": [
              195.4856,
              137.13258,
              206.14696,
              144.42858
            ],
            "text": "die"
          },
          {
            "bbox": [
              208.07024,
              137.13258,
              263.3652,
              144.42858
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              265.2888,
              137.13258,
              290.5476,
              144.42858
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
          63.77688,
          146.69954,
          290.54944,
          153.99554
        ],
        "id": "pdf-006-line-018",
        "source_page": 6,
        "text": "werden, tatsächlich zu dieser Betriebsstätte gehören. In diesem",
        "words": [
          {
            "bbox": [
              63.77688,
              146.69954,
              92.36024,
              153.99554
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              94.61536,
              146.69954,
              133.27992,
              153.99554
            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              135.5356,
              146.69954,
              143.82336,
              153.99554
            ],
            "text": "zu"
          },
          {
            "bbox": [
              146.07904,
              146.69954,
              167.85048,
              153.99554
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              170.10496,
              146.69954,
              219.92432,
              153.99554
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              222.1796,
              146.69954,
              253.58904,
              153.99554
            ],
            "text": "gehören."
          },
          {
            "bbox": [
              255.84416,
              146.69954,
              262.36248,
              153.99554
            ],
            "text": "In"
          },
          {
            "bbox": [
              264.61816,
              146.69954,
              290.54944,
              153.99554
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          156.26642,
          167.37152,
          163.56242
        ],
        "id": "pdf-006-line-020",
        "source_page": 6,
        "text": "Fall ist Artikel 7 anzuwenden.",
        "words": [
          {
            "bbox": [
              63.77648,
              156.26642,
              75.82976,
              163.56242
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              78.05184,
              156.26642,
              86.3472,
              163.56242
            ],
            "text": "ist"
          },
          {
            "bbox": [
              88.56944,
              156.26642,
              110.9372,
              163.56242
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              113.15928,
              156.26642,
              117.60728,
              163.56242
            ],
            "text": "7"
          },
          {
            "bbox": [
              119.82928,
              156.26642,
              167.37152,
              163.56242
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          72.28008,
          170.44714,
          290.5476,
          177.74314
        ],
        "id": "pdf-006-line-022",
        "source_page": 6,
        "text": "(4) Bestehen zwischen dem Schuldner und dem Nutzungsbe-",
        "words": [
          {
            "bbox": [
              72.28008,
              170.44714,
              80.80808,
              177.74314
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.19208,
              170.44714,
              118.6568,
              177.74314
            ],
            "text": "Bestehen"
          },
          {
            "bbox": [
              120.62568,
              170.44714,
              153.57272,
              177.74314
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              155.5416,
              170.44714,
              171.34104,
              177.74314
            ],
            "text": "dem"
          },
          {
            "bbox": [
              173.30896,
              170.44714,
              209.35928,
              177.74314
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              211.32696,
              170.44714,
              224.90392,
              177.74314
            ],
            "text": "und"
          },
          {
            "bbox": [
              226.87168,
              170.44714,
              242.67112,
              177.74314
            ],
            "text": "dem"
          },
          {
            "bbox": [
              244.63904,
              170.44714,
              290.5476,
              177.74314
            ],
            "text": "Nutzungsbe-"
          }
        ]
      },
      {
        "bbox": [
          63.77544,
          180.01418,
          290.54968,
          187.31018
        ],
        "id": "pdf-006-line-024",
        "source_page": 6,
        "text": "rechtigten oder zwischen jedem von ihnen und einem Dritten be-",
        "words": [
          {
            "bbox": [
              63.77544,
              180.01418,
              99.06296,
              187.31018
            ],
            "text": "rechtigten"
          },
          {
            "bbox": [
              101.02712,
              180.01418,
              117.21384,
              187.31018
            ],
            "text": "oder"
          },
          {
            "bbox": [
              119.17696,
              180.01418,
              152.09192,
              187.31018
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              154.05616,
              180.01418,
              175.846,
              187.31018
            ],
            "text": "jedem"
          },
          {
            "bbox": [
              177.8092,
              180.01418,
              190.77816,
              187.31018
            ],
            "text": "von"
          },
          {
            "bbox": [
              192.7424,
              180.01418,
              212.0136,
              187.31018
            ],
            "text": "ihnen"
          },
          {
            "bbox": [
              213.97784,
              180.01418,
              227.54552,
              187.31018
            ],
            "text": "und"
          },
          {
            "bbox": [
              229.50872,
              180.01418,
              251.0036,
              187.31018
            ],
            "text": "einem"
          },
          {
            "bbox": [
              252.9668,
              180.01418,
              276.50704,
              187.31018
            ],
            "text": "Dritten"
          },
          {
            "bbox": [
              278.47128,
              180.01418,
              290.54968,
              187.31018
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          63.77592,
          189.58106,
          290.54872,
          196.87706
        ],
        "id": "pdf-006-line-026",
        "source_page": 6,
        "text": "sondere Beziehungen und übersteigen deshalb die Lizenzgebüh-",
        "words": [
          {
            "bbox": [
              63.77592,
              189.58106,
              92.29384,
              196.87706
            ],
            "text": "sondere"
          },
          {
            "bbox": [
              94.23128,
              189.58106,
              139.92312,
              196.87706
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              141.8608,
              189.58106,
              155.37536,
              196.87706
            ],
            "text": "und"
          },
          {
            "bbox": [
              157.312,
              189.58106,
              198.666,
              196.87706
            ],
            "text": "übersteigen"
          },
          {
            "bbox": [
              200.60368,
              189.58106,
              228.53064,
              196.87706
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              230.46728,
              189.58106,
              241.15688,
              196.87706
            ],
            "text": "die"
          },
          {
            "bbox": [
              243.09432,
              189.58106,
              290.54872,
              196.87706
            ],
            "text": "Lizenzgebüh-"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          199.14794,
          290.5488,
          206.44394
        ],
        "id": "pdf-006-line-028",
        "source_page": 6,
        "text": "ren, gemessen an der zugrundeliegenden Leistung, den Betrag,",
        "words": [
          {
            "bbox": [
              63.77648,
              199.14794,
              77.26024,
              206.44394
            ],
            "text": "ren,"
          },
          {
            "bbox": [
              79.54576,
              199.14794,
              116.29248,
              206.44394
            ],
            "text": "gemessen"
          },
          {
            "bbox": [
              118.57856,
              199.14794,
              127.32144,
              206.44394
            ],
            "text": "an"
          },
          {
            "bbox": [
              129.60752,
              199.14794,
              141.30864,
              206.44394
            ],
            "text": "der"
          },
          {
            "bbox": [
              143.59352,
              199.14794,
              211.73088,
              206.44394
            ],
            "text": "zugrundeliegenden"
          },
          {
            "bbox": [
              214.01696,
              199.14794,
              246.61984,
              206.44394
            ],
            "text": "Leistung,"
          },
          {
            "bbox": [
              248.90536,
              199.14794,
              262.39048,
              206.44394
            ],
            "text": "den"
          },
          {
            "bbox": [
              264.67656,
              199.14794,
              290.5488,
              206.44394
            ],
            "text": "Betrag,"
          }
        ]
      },
      {
        "bbox": [
          63.77616,
          208.71482,
          290.54792,
          216.01082
        ],
        "id": "pdf-006-line-029",
        "source_page": 6,
        "text": "den Schuldner und Nutzungsberechtigter ohne diese Beziehun-",
        "words": [
          {
            "bbox": [
              63.77616,
              208.71482,
              77.26128,
              216.01082
            ],
            "text": "den"
          },
          {
            "bbox": [
              79.5028,
              208.71482,
              115.7996,
              216.01082
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              118.03992,
              208.71482,
              131.67848,
              216.01082
            ],
            "text": "und"
          },
          {
            "bbox": [
              133.91896,
              208.71482,
              210.84656,
              216.01082
            ],
            "text": "Nutzungsberechtigter"
          },
          {
            "bbox": [
              213.08688,
              208.71482,
              230.8692,
              216.01082
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              233.11032,
              208.71482,
              252.21888,
              216.01082
            ],
            "text": "diese"
          },
          {
            "bbox": [
              254.46,
              208.71482,
              290.54792,
              216.01082
            ],
            "text": "Beziehun-"
          }
        ]
      },
      {
        "bbox": [
          63.776,
          218.2817,
          290.54688,
          225.5777
        ],
        "id": "pdf-006-line-031",
        "source_page": 6,
        "text": "gen vereinbart hätten, so wird dieser Artikel nur auf den letzte-",
        "words": [
          {
            "bbox": [
              63.776,
              218.2817,
              77.12152,
              225.5777
            ],
            "text": "gen"
          },
          {
            "bbox": [
              79.79344,
              218.2817,
              115.43056,
              225.5777
            ],
            "text": "vereinbart"
          },
          {
            "bbox": [
              118.1028,
              218.2817,
              142.78512,
              225.5777
            ],
            "text": "hätten,"
          },
          {
            "bbox": [
              145.4564,
              218.2817,
              154.05384,
              225.5777
            ],
            "text": "so"
          },
          {
            "bbox": [
              156.72624,
              218.2817,
              171.84192,
              225.5777
            ],
            "text": "wird"
          },
          {
            "bbox": [
              174.51272,
              218.2817,
              196.3112,
              225.5777
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              198.98192,
              218.2817,
              221.38224,
              225.5777
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              224.05424,
              218.2817,
              235.62368,
              225.5777
            ],
            "text": "nur"
          },
          {
            "bbox": [
              238.2944,
              218.2817,
              249.41544,
              225.5777
            ],
            "text": "auf"
          },
          {
            "bbox": [
              252.08728,
              218.2817,
              265.5832,
              225.5777
            ],
            "text": "den"
          },
          {
            "bbox": [
              268.25512,
              218.2817,
              290.54688,
              225.5777
            ],
            "text": "letzte-"
          }
        ]
      },
      {
        "bbox": [
          63.7764,
          227.84874,
          290.54856,
          235.14474
        ],
        "id": "pdf-006-line-033",
        "source_page": 6,
        "text": "ren Betrag angewendet. In diesem Fall kann der übersteigende",
        "words": [
          {
            "bbox": [
              63.7764,
              227.84874,
              75.03688,
              235.14474
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.67384,
              227.84874,
              101.32232,
              235.14474
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              103.95976,
              227.84874,
              150.17384,
              235.14474
            ],
            "text": "angewendet."
          },
          {
            "bbox": [
              152.81024,
              227.84874,
              159.32856,
              235.14474
            ],
            "text": "In"
          },
          {
            "bbox": [
              161.96552,
              227.84874,
              187.89696,
              235.14474
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              190.53296,
              227.84874,
              202.58632,
              235.14474
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              205.22344,
              227.84874,
              222.564,
              235.14474
            ],
            "text": "kann"
          },
          {
            "bbox": [
              225.20096,
              227.84874,
              236.90208,
              235.14474
            ],
            "text": "der"
          },
          {
            "bbox": [
              239.53784,
              227.84874,
              290.54856,
              235.14474
            ],
            "text": "übersteigende"
          }
        ]
      },
      {
        "bbox": [
          63.776,
          237.41562,
          290.54904,
          244.71162
        ],
        "id": "pdf-006-line-035",
        "source_page": 6,
        "text": "Betrag nach dem Recht eines jeden Vertragsstaates und unter",
        "words": [
          {
            "bbox": [
              63.776,
              237.41562,
              87.61304,
              244.71162
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              90.31776,
              237.41562,
              107.91592,
              244.71162
            ],
            "text": "nach"
          },
          {
            "bbox": [
              110.62,
              237.41562,
              126.55648,
              244.71162
            ],
            "text": "dem"
          },
          {
            "bbox": [
              129.2596,
              237.41562,
              150.44584,
              244.71162
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              153.15024,
              237.41562,
              172.11328,
              244.71162
            ],
            "text": "eines"
          },
          {
            "bbox": [
              174.81816,
              237.41562,
              194.52416,
              244.71162
            ],
            "text": "jeden"
          },
          {
            "bbox": [
              197.22824,
              237.41562,
              253.00152,
              244.71162
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              255.7064,
              237.41562,
              269.42016,
              244.71162
            ],
            "text": "und"
          },
          {
            "bbox": [
              272.12312,
              237.41562,
              290.54904,
              244.71162
            ],
            "text": "unter"
          }
        ]
      },
      {
        "bbox": [
          63.77576,
          246.98258,
          290.54776,
          254.27858
        ],
        "id": "pdf-006-line-037",
        "source_page": 6,
        "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-",
        "words": [
          {
            "bbox": [
              63.77576,
              246.98258,
              127.32928,
              254.27858
            ],
            "text": "Berücksichtigung"
          },
          {
            "bbox": [
              130.19856,
              246.98258,
              142.0776,
              254.27858
            ],
            "text": "der"
          },
          {
            "bbox": [
              144.9452,
              246.98258,
              174.51872,
              254.27858
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              177.38736,
              246.98258,
              232.30808,
              254.27858
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              235.17672,
              246.98258,
              258.72904,
              254.27858
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              261.59856,
              246.98258,
              290.54776,
              254.27858
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          63.77608,
          256.54938,
          150.08616,
          263.84538
        ],
        "id": "pdf-006-line-039",
        "source_page": 6,
        "text": "mens besteuert werden.",
        "words": [
          {
            "bbox": [
              63.77608,
              256.54938,
              83.34056,
              263.84538
            ],
            "text": "mens"
          },
          {
            "bbox": [
              85.56328,
              256.54938,
              119.28056,
              263.84538
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              121.5028,
              256.54938,
              150.08616,
              263.84538
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          159.29168,
          278.72962,
          195.03256,
          285.89762
        ],
        "id": "pdf-006-line-042",
        "source_page": 6,
        "text": "Artikel 13",
        "words": [
          {
            "bbox": [
              159.29168,
              278.72962,
              183.91608,
              285.89762
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.13728,
              278.72962,
              195.03256,
              285.89762
            ],
            "text": "13"
          }
        ]
      },
      {
        "bbox": [
          91.25152,
          292.91026,
          263.07376,
          300.07826
        ],
        "id": "pdf-006-line-044",
        "source_page": 6,
        "text": "Gewinne aus der Veräußerung von Vermögen",
        "words": [
          {
            "bbox": [
              91.25152,
              292.91026,
              124.56424,
              300.07826
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              126.78672,
              292.91026,
              140.41672,
              300.07826
            ],
            "text": "aus"
          },
          {
            "bbox": [
              142.63832,
              292.91026,
              155.2288,
              300.07826
            ],
            "text": "der"
          },
          {
            "bbox": [
              157.4508,
              292.91026,
              206.0556,
              300.07826
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              208.27704,
              292.91026,
              222.066,
              300.07826
            ],
            "text": "von"
          },
          {
            "bbox": [
              224.28696,
              292.91026,
              263.07376,
              300.07826
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
          72.27984,
          307.09106,
          290.54904,
          314.38706
        ],
        "id": "pdf-006-line-047",
        "source_page": 6,
        "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-",
        "words": [
          {
            "bbox": [
              72.27984,
              307.09106,
              80.94008,
              314.38706
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.45632,
              307.09106,
              119.3204,
              314.38706
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              122.0216,
              307.09106,
              132.90584,
              314.38706
            ],
            "text": "die"
          },
          {
            "bbox": [
              135.60736,
              307.09106,
              150.52704,
              314.38706
            ],
            "text": "eine"
          },
          {
            "bbox": [
              153.22856,
              307.09106,
              159.48728,
              314.38706
            ],
            "text": "in"
          },
          {
            "bbox": [
              162.18912,
              307.09106,
              183.96712,
              314.38706
            ],
            "text": "einem"
          },
          {
            "bbox": [
              186.66792,
              307.09106,
              234.14168,
              314.38706
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              236.84376,
              307.09106,
              272.82712,
              314.38706
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              275.52864,
              307.09106,
              290.54904,
              314.38706
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          63.77624,
          316.65794,
          290.54832,
          323.95394
        ],
        "id": "pdf-006-line-049",
        "source_page": 6,
        "text": "son aus der Veräußerung unbeweglichen Vermögens im Sinne",
        "words": [
          {
            "bbox": [
              63.77624,
              316.65794,
              76.93104,
              323.95394
            ],
            "text": "son"
          },
          {
            "bbox": [
              79.65496,
              316.65794,
              92.51208,
              323.95394
            ],
            "text": "aus"
          },
          {
            "bbox": [
              95.2368,
              316.65794,
              107.05288,
              323.95394
            ],
            "text": "der"
          },
          {
            "bbox": [
              109.77568,
              316.65794,
              155.29584,
              323.95394
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              158.02032,
              316.65794,
              212.6268,
              323.95394
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              215.35072,
              316.65794,
              256.0644,
              323.95394
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              258.78912,
              316.65794,
              267.446,
              323.95394
            ],
            "text": "im"
          },
          {
            "bbox": [
              270.16888,
              316.65794,
              290.54832,
              323.95394
            ],
            "text": "Sinne"
          }
        ]
      },
      {
        "bbox": [
          63.77632,
          326.22498,
          290.54816,
          333.52098
        ],
        "id": "pdf-006-line-051",
        "source_page": 6,
        "text": "des Artikels 6 bezieht, das im anderen Vertragsstaat liegt, können",
        "words": [
          {
            "bbox": [
              63.77632,
              326.22498,
              76.65784,
              333.52098
            ],
            "text": "des"
          },
          {
            "bbox": [
              78.58048,
              326.22498,
              104.40312,
              333.52098
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              106.32576,
              326.22498,
              110.77376,
              333.52098
            ],
            "text": "6"
          },
          {
            "bbox": [
              112.69568,
              326.22498,
              140.24056,
              333.52098
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              142.16184,
              326.22498,
              155.04336,
              333.52098
            ],
            "text": "das"
          },
          {
            "bbox": [
              156.96592,
              326.22498,
              165.48752,
              333.52098
            ],
            "text": "im"
          },
          {
            "bbox": [
              167.4084,
              326.22498,
              195.98152,
              333.52098
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              197.90344,
              326.22498,
              244.01928,
              333.52098
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              245.94152,
              326.22498,
              262.73368,
              333.52098
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              264.65496,
              326.22498,
              290.54816,
              333.52098
            ],
            "text": "können"
          }
        ]
      },
      {
        "bbox": [
          63.77672,
          335.79194,
          191.39152,
          343.08794
        ],
        "id": "pdf-006-line-052",
        "source_page": 6,
        "text": "im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.77672,
              335.79194,
              72.37608,
              343.08794
            ],
            "text": "im"
          },
          {
            "bbox": [
              74.59712,
              335.79194,
              103.63688,
              343.08794
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              105.85888,
              335.79194,
              124.6464,
              343.08794
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              126.86864,
              335.79194,
              160.58592,
              343.08794
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              162.80816,
              335.79194,
              191.39152,
              343.08794
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28056,
          349.97266,
          290.54976,
          357.26866
        ],
        "id": "pdf-006-line-054",
        "source_page": 6,
        "text": "(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-",
        "words": [
          {
            "bbox": [
              72.28056,
              349.97266,
              80.9408,
              357.26866
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.45704,
              349.97266,
              119.32112,
              357.26866
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              122.02232,
              349.97266,
              132.90656,
              357.26866
            ],
            "text": "die"
          },
          {
            "bbox": [
              135.60808,
              349.97266,
              150.52776,
              357.26866
            ],
            "text": "eine"
          },
          {
            "bbox": [
              153.22928,
              349.97266,
              159.488,
              357.26866
            ],
            "text": "in"
          },
          {
            "bbox": [
              162.18984,
              349.97266,
              183.96784,
              357.26866
            ],
            "text": "einem"
          },
          {
            "bbox": [
              186.66864,
              349.97266,
              234.1424,
              357.26866
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              236.84448,
              349.97266,
              272.82784,
              357.26866
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              275.52936,
              349.97266,
              290.54976,
              357.26866
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          63.77696,
          359.53962,
          290.5496,
          366.83562
        ],
        "id": "pdf-006-line-055",
        "source_page": 6,
        "text": "son aus der Veräußerung von Anteilen oder vergleichbaren Rech-",
        "words": [
          {
            "bbox": [
              63.77696,
              359.53962,
              76.68296,
              366.83562
            ],
            "text": "son"
          },
          {
            "bbox": [
              78.61576,
              359.53962,
              91.22424,
              366.83562
            ],
            "text": "aus"
          },
          {
            "bbox": [
              93.15776,
              359.53962,
              104.72512,
              366.83562
            ],
            "text": "der"
          },
          {
            "bbox": [
              106.6568,
              359.53962,
              150.93384,
              366.83562
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              152.86712,
              359.53962,
              165.77312,
              366.83562
            ],
            "text": "von"
          },
          {
            "bbox": [
              167.70592,
              359.53962,
              195.87912,
              366.83562
            ],
            "text": "Anteilen"
          },
          {
            "bbox": [
              197.81192,
              359.53962,
              213.90416,
              366.83562
            ],
            "text": "oder"
          },
          {
            "bbox": [
              215.83584,
              359.53962,
              267.25632,
              366.83562
            ],
            "text": "vergleichbaren"
          },
          {
            "bbox": [
              269.18912,
              359.53962,
              290.5496,
              366.83562
            ],
            "text": "Rech-"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          369.1065,
          290.54928,
          376.4025
        ],
        "id": "pdf-006-line-057",
        "source_page": 6,
        "text": "ten an einer Gesellschaft bezieht, deren Aktivvermögen zu mehr",
        "words": [
          {
            "bbox": [
              63.77648,
              369.1065,
              74.94128,
              376.4025
            ],
            "text": "ten"
          },
          {
            "bbox": [
              77.07456,
              369.1065,
              85.81744,
              376.4025
            ],
            "text": "an"
          },
          {
            "bbox": [
              87.95072,
              369.1065,
              105.42712,
              376.4025
            ],
            "text": "einer"
          },
          {
            "bbox": [
              107.5592,
              369.1065,
              151.69424,
              376.4025
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              153.82776,
              369.1065,
              181.91696,
              376.4025
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              184.04968,
              369.1065,
              204.34728,
              376.4025
            ],
            "text": "deren"
          },
          {
            "bbox": [
              206.48056,
              369.1065,
              259.7664,
              376.4025
            ],
            "text": "Aktivvermögen"
          },
          {
            "bbox": [
              261.89968,
              369.1065,
              270.18752,
              376.4025
            ],
            "text": "zu"
          },
          {
            "bbox": [
              272.3208,
              369.1065,
              290.54928,
              376.4025
            ],
            "text": "mehr"
          }
        ]
      },
      {
        "bbox": [
          63.77608,
          378.67346,
          290.54896,
          385.96946
        ],
        "id": "pdf-006-line-059",
        "source_page": 6,
        "text": "als 50 Prozent unmittelbar oder mittelbar aus unbeweglichem",
        "words": [
          {
            "bbox": [
              63.77608,
              378.67346,
              74.02432,
              385.96946
            ],
            "text": "als"
          },
          {
            "bbox": [
              76.89728,
              378.67346,
              85.88152,
              385.96946
            ],
            "text": "50"
          },
          {
            "bbox": [
              88.75376,
              378.67346,
              116.23336,
              385.96946
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              119.10584,
              378.67346,
              160.20032,
              385.96946
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              163.07144,
              378.67346,
              179.63128,
              385.96946
            ],
            "text": "oder"
          },
          {
            "bbox": [
              182.5024,
              378.67346,
              214.52448,
              385.96946
            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
              217.3956,
              378.67346,
              230.31568,
              385.96946
            ],
            "text": "aus"
          },
          {
            "bbox": [
              233.18872,
              378.67346,
              290.54896,
              385.96946
            ],
            "text": "unbeweglichem"
          }
        ]
      },
      {
        "bbox": [
          63.77664,
          388.24034,
          290.54696,
          395.53634
        ],
        "id": "pdf-006-line-061",
        "source_page": 6,
        "text": "Vermögen besteht, das im anderen Vertragsstaat liegt, können",
        "words": [
          {
            "bbox": [
              63.77664,
              388.24034,
              100.26264,
              395.53634
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              102.96216,
              388.24034,
              132.13808,
              395.53634
            ],
            "text": "besteht,"
          },
          {
            "bbox": [
              134.83696,
              388.24034,
              147.94016,
              395.53634
            ],
            "text": "das"
          },
          {
            "bbox": [
              150.6404,
              388.24034,
              159.2728,
              395.53634
            ],
            "text": "im"
          },
          {
            "bbox": [
              161.97128,
              388.24034,
              191.20936,
              395.53634
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              193.90888,
              388.24034,
              241.35488,
              395.53634
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              244.05464,
              388.24034,
              261.40088,
              395.53634
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              264.09976,
              388.24034,
              290.54696,
              395.53634
            ],
            "text": "können"
          }
        ]
      },
      {
        "bbox": [
          63.77664,
          397.8073,
          191.39144,
          405.1033
        ],
        "id": "pdf-006-line-063",
        "source_page": 6,
        "text": "im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.77664,
              397.8073,
              72.376,
              405.1033
            ],
            "text": "im"
          },
          {
            "bbox": [
              74.59704,
              397.8073,
              103.6368,
              405.1033
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              105.8588,
              397.8073,
              124.64632,
              405.1033
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              126.86856,
              397.8073,
              160.58584,
              405.1033
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              162.80808,
              397.8073,
              191.39144,
              405.1033
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28048,
          411.98802,
          290.55016,
          419.28402
        ],
        "id": "pdf-006-line-065",
        "source_page": 6,
        "text": "(3) Gewinne aus der Veräußerung beweglichen Vermögens,",
        "words": [
          {
            "bbox": [
              72.28048,
              411.98802,
              81.02088,
              419.28402
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.61728,
              411.98802,
              117.46344,
              419.28402
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              120.20496,
              411.98802,
              133.098,
              419.28402
            ],
            "text": "aus"
          },
          {
            "bbox": [
              135.84056,
              411.98802,
              147.69248,
              419.28402
            ],
            "text": "der"
          },
          {
            "bbox": [
              150.4332,
              411.98802,
              196.13288,
              419.28402
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              198.87528,
              411.98802,
              244.6516,
              419.28402
            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              247.39352,
              411.98802,
              290.55016,
              419.28402
            ],
            "text": "Vermögens,"
          }
        ]
      },
      {
        "bbox": [
          63.77712,
          421.55498,
          290.54984,
          428.85098
        ],
        "id": "pdf-006-line-067",
        "source_page": 6,
        "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-",
        "words": [
          {
            "bbox": [
              63.77712,
              421.55498,
              76.78624,
              428.85098
            ],
            "text": "das"
          },
          {
            "bbox": [
              78.77264,
              421.55498,
              144.03592,
              428.85098
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
              146.0216,
              421.55498,
              163.442,
              428.85098
            ],
            "text": "einer"
          },
          {
            "bbox": [
              165.42648,
              421.55498,
              215.06368,
              428.85098
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              217.04896,
              421.55498,
              227.52584,
              428.85098
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              229.51096,
              421.55498,
              240.29648,
              428.85098
            ],
            "text": "die"
          },
          {
            "bbox": [
              242.28176,
              421.55498,
              252.772,
              428.85098
            ],
            "text": "ein"
          },
          {
            "bbox": [
              254.75768,
              421.55498,
              290.54984,
              428.85098
            ],
            "text": "Unterneh-"
          }
        ]
      },
      {
        "bbox": [
          63.77656,
          431.12194,
          290.54848,
          438.41794
        ],
        "id": "pdf-006-line-068",
        "source_page": 6,
        "text": "men eines Vertragsstaates im anderen Vertragsstaat hat, ein-",
        "words": [
          {
            "bbox": [
              63.77656,
              431.12194,
              79.51968,
              438.41794
            ],
            "text": "men"
          },
          {
            "bbox": [
              82.5684,
              431.12194,
              101.7368,
              438.41794
            ],
            "text": "eines"
          },
          {
            "bbox": [
              104.78624,
              431.12194,
              161.27808,
              438.41794
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              164.3276,
              431.12194,
              173.01592,
              438.41794
            ],
            "text": "im"
          },
          {
            "bbox": [
              176.0636,
              431.12194,
              205.63712,
              438.41794
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              208.68576,
              431.12194,
              256.80288,
              438.41794
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              259.85184,
              431.12194,
              273.6044,
              438.41794
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              276.65248,
              431.12194,
              290.54848,
              438.41794
            ],
            "text": "ein-"
          }
        ]
      },
      {
        "bbox": [
          63.7768,
          440.68882,
          290.54752,
          447.98482
        ],
        "id": "pdf-006-line-070",
        "source_page": 6,
        "text": "schließlich derartiger Gewinne, die bei der Veräußerung einer sol-",
        "words": [
          {
            "bbox": [
              63.7768,
              440.68882,
              100.44864,
              447.98482
            ],
            "text": "schließlich"
          },
          {
            "bbox": [
              102.38264,
              440.68882,
              136.13888,
              447.98482
            ],
            "text": "derartiger"
          },
          {
            "bbox": [
              138.07168,
              440.68882,
              171.22832,
              447.98482
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              173.16168,
              440.68882,
              183.84384,
              447.98482
            ],
            "text": "die"
          },
          {
            "bbox": [
              185.77744,
              440.68882,
              196.45912,
              447.98482
            ],
            "text": "bei"
          },
          {
            "bbox": [
              198.3932,
              440.68882,
              209.96288,
              447.98482
            ],
            "text": "der"
          },
          {
            "bbox": [
              211.89568,
              440.68882,
              256.18432,
              447.98482
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              258.1188,
              440.68882,
              275.33248,
              447.98482
            ],
            "text": "einer"
          },
          {
            "bbox": [
              277.26528,
              440.68882,
              290.54752,
              447.98482
            ],
            "text": "sol-"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          450.2557,
          290.5492,
          457.5517
        ],
        "id": "pdf-006-line-072",
        "source_page": 6,
        "text": "chen Betriebsstätte (allein oder mit dem übrigen Unternehmen)",
        "words": [
          {
            "bbox": [
              63.77648,
              450.2557,
              81.26152,
              457.5517
            ],
            "text": "chen"
          },
          {
            "bbox": [
              83.88664,
              450.2557,
              133.70592,
              457.5517
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              136.33056,
              450.2557,
              156.76496,
              457.5517
            ],
            "text": "(allein"
          },
          {
            "bbox": [
              159.39,
              450.2557,
              175.68288,
              457.5517
            ],
            "text": "oder"
          },
          {
            "bbox": [
              178.30672,
              450.2557,
              189.42448,
              457.5517
            ],
            "text": "mit"
          },
          {
            "bbox": [
              192.04976,
              450.2557,
              207.91088,
              457.5517
            ],
            "text": "dem"
          },
          {
            "bbox": [
              210.53496,
              450.2557,
              237.49664,
              457.5517
            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              240.12168,
              450.2557,
              290.5492,
              457.5517
            ],
            "text": "Unternehmen)"
          }
        ]
      },
      {
        "bbox": [
          63.77624,
          459.82258,
          274.08432,
          467.11858
        ],
        "id": "pdf-006-line-073",
        "source_page": 6,
        "text": "erzielt werden, können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.77624,
              459.82258,
              84.93856,
              467.11858
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              87.1608,
              459.82258,
              115.74416,
              467.11858
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              117.9656,
              459.82258,
              144.24752,
              467.11858
            ],
            "text": "können"
          },
          {
            "bbox": [
              146.46952,
              459.82258,
              155.06896,
              467.11858
            ],
            "text": "im"
          },
          {
            "bbox": [
              157.29,
              459.82258,
              186.32976,
              467.11858
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              188.55176,
              459.82258,
              207.33928,
              467.11858
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              209.56152,
              459.82258,
              243.2788,
              467.11858
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              245.50104,
              459.82258,
              274.08432,
              467.11858
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.27984,
          474.00338,
          290.54744,
          481.29938
        ],
        "id": "pdf-006-line-076",
        "source_page": 6,
        "text": "(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-",
        "words": [
          {
            "bbox": [
              72.27984,
              474.00338,
              80.86944,
              481.29938
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.31504,
              474.00338,
              116.70864,
              481.29938
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              119.05928,
              474.00338,
              131.80144,
              481.29938
            ],
            "text": "aus"
          },
          {
            "bbox": [
              134.15328,
              474.00338,
              145.8544,
              481.29938
            ],
            "text": "der"
          },
          {
            "bbox": [
              148.20432,
              474.00338,
              193.14968,
              481.29938
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              195.50128,
              474.00338,
              208.54104,
              481.29938
            ],
            "text": "von"
          },
          {
            "bbox": [
              210.89216,
              474.00338,
              252.6604,
              481.29938
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              255.01152,
              474.00338,
              271.30432,
              481.29938
            ],
            "text": "oder"
          },
          {
            "bbox": [
              273.65424,
              474.00338,
              290.54744,
              481.29938
            ],
            "text": "Luft-"
          }
        ]
      },
      {
        "bbox": [
          63.77552,
          483.57034,
          290.54952,
          490.86634
        ],
        "id": "pdf-006-line-078",
        "source_page": 6,
        "text": "fahrzeugen, die im internationalen Verkehr betrieben werden, von",
        "words": [
          {
            "bbox": [
              63.77552,
              483.57034,
              104.95008,
              490.86634
            ],
            "text": "fahrzeugen,"
          },
          {
            "bbox": [
              106.88984,
              483.57034,
              117.58496,
              490.86634
            ],
            "text": "die"
          },
          {
            "bbox": [
              119.52504,
              483.57034,
              128.06528,
              490.86634
            ],
            "text": "im"
          },
          {
            "bbox": [
              130.00472,
              483.57034,
              181.66648,
              490.86634
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              183.60688,
              483.57034,
              210.28064,
              490.86634
            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              212.21992,
              483.57034,
              245.52016,
              490.86634
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              247.46056,
              483.57034,
              275.6884,
              490.86634
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              277.62816,
              483.57034,
              290.54952,
              490.86634
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          63.7752,
          493.13722,
          290.5472,
          500.43322
        ],
        "id": "pdf-006-line-080",
        "source_page": 6,
        "text": "Schiffen, die der Binnenschifffahrt dienen, und von beweglichem",
        "words": [
          {
            "bbox": [
              63.7752,
              493.13722,
              94.89856,
              500.43322
            ],
            "text": "Schiffen,"
          },
          {
            "bbox": [
              96.86272,
              493.13722,
              107.60672,
              500.43322
            ],
            "text": "die"
          },
          {
            "bbox": [
              109.5712,
              493.13722,
              121.20264,
              500.43322
            ],
            "text": "der"
          },
          {
            "bbox": [
              123.16632,
              493.13722,
              183.08272,
              500.43322
            ],
            "text": "Binnenschifffahrt"
          },
          {
            "bbox": [
              185.04784,
              493.13722,
              211.06496,
              500.43322
            ],
            "text": "dienen,"
          },
          {
            "bbox": [
              213.0292,
              493.13722,
              226.59816,
              500.43322
            ],
            "text": "und"
          },
          {
            "bbox": [
              228.56192,
              493.13722,
              241.53216,
              500.43322
            ],
            "text": "von"
          },
          {
            "bbox": [
              243.49704,
              493.13722,
              290.5472,
              500.43322
            ],
            "text": "beweglichem"
          }
        ]
      },
      {
        "bbox": [
          63.7748,
          502.70418,
          290.54488,
          510.00018
        ],
        "id": "pdf-006-line-082",
        "source_page": 6,
        "text": "Vermögen, das dem Betrieb dieser Schiffe oder Luftfahrzeuge",
        "words": [
          {
            "bbox": [
              63.7748,
              502.70418,
              102.76888,
              510.00018
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              105.49928,
              502.70418,
              118.66536,
              510.00018
            ],
            "text": "das"
          },
          {
            "bbox": [
              121.39704,
              502.70418,
              137.3872,
              510.00018
            ],
            "text": "dem"
          },
          {
            "bbox": [
              140.1172,
              502.70418,
              166.2736,
              510.00018
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              169.00352,
              502.70418,
              191.09752,
              510.00018
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              193.82728,
              502.70418,
              218.94584,
              510.00018
            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
              221.67648,
              502.70418,
              238.16296,
              510.00018
            ],
            "text": "oder"
          },
          {
            "bbox": [
              240.89272,
              502.70418,
              290.54488,
              510.00018
            ],
            "text": "Luftfahrzeuge"
          }
        ]
      },
      {
        "bbox": [
          63.77488,
          512.27106,
          290.5496,
          519.56706
        ],
        "id": "pdf-006-line-084",
        "source_page": 6,
        "text": "dient, können nur in dem Vertragsstaat besteuert werden, in dem",
        "words": [
          {
            "bbox": [
              63.77488,
              512.27106,
              83.53464,
              519.56706
            ],
            "text": "dient,"
          },
          {
            "bbox": [
              85.48496,
              512.27106,
              111.52328,
              519.56706
            ],
            "text": "können"
          },
          {
            "bbox": [
              113.47416,
              512.27106,
              124.93512,
              519.56706
            ],
            "text": "nur"
          },
          {
            "bbox": [
              126.88496,
              512.27106,
              133.05968,
              519.56706
            ],
            "text": "in"
          },
          {
            "bbox": [
              135.01056,
              512.27106,
              150.77432,
              519.56706
            ],
            "text": "dem"
          },
          {
            "bbox": [
              152.72424,
              512.27106,
              199.18896,
              519.56706
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              201.14016,
              512.27106,
              234.46768,
              519.56706
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              236.41888,
              512.27106,
              264.71,
              519.56706
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              266.66032,
              512.27106,
              272.83504,
              519.56706
            ],
            "text": "in"
          },
          {
            "bbox": [
              274.78592,
              512.27106,
              290.5496,
              519.56706
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          63.77536,
          521.83802,
          290.5456,
          529.13402
        ],
        "id": "pdf-006-line-086",
        "source_page": 6,
        "text": "sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-",
        "words": [
          {
            "bbox": [
              63.77536,
              521.83802,
              78.42952,
              529.13402
            ],
            "text": "sich"
          },
          {
            "bbox": [
              81.1412,
              521.83802,
              92.9328,
              529.13402
            ],
            "text": "der"
          },
          {
            "bbox": [
              95.64336,
              521.83802,
              107.03312,
              529.13402
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              109.74512,
              521.83802,
              121.53672,
              529.13402
            ],
            "text": "der"
          },
          {
            "bbox": [
              124.24728,
              521.83802,
              172.1972,
              529.13402
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              174.90888,
              521.83802,
              235.7284,
              529.13402
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              238.44072,
              521.83802,
              251.56824,
              529.13402
            ],
            "text": "des"
          },
          {
            "bbox": [
              254.28072,
              521.83802,
              290.5456,
              529.13402
            ],
            "text": "Unterneh-"
          }
        ]
      },
      {
        "bbox": [
          63.77488,
          531.4049,
          116.96968,
          538.7009
        ],
        "id": "pdf-006-line-088",
        "source_page": 6,
        "text": "mens befindet.",
        "words": [
          {
            "bbox": [
              63.77488,
              531.4049,
              83.33936,
              538.7009
            ],
            "text": "mens"
          },
          {
            "bbox": [
              85.56208,
              531.4049,
              116.96968,
              538.7009
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
          72.2788,
          545.5857,
          290.54688,
          552.8817
        ],
        "id": "pdf-006-line-090",
        "source_page": 6,
        "text": "(5) Gewinne aus der Veräußerung des in den Absätzen 1, 2, 3",
        "words": [
          {
            "bbox": [
              72.2788,
              545.5857,
              80.8684,
              552.8817
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              85.314,
              545.5857,
              116.7076,
              552.8817
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              118.78088,
              545.5857,
              131.52304,
              552.8817
            ],
            "text": "aus"
          },
          {
            "bbox": [
              133.59744,
              545.5857,
              145.29856,
              552.8817
            ],
            "text": "der"
          },
          {
            "bbox": [
              147.37104,
              545.5857,
              192.3164,
              552.8817
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              194.39056,
              545.5857,
              207.42768,
              552.8817
            ],
            "text": "des"
          },
          {
            "bbox": [
              209.50208,
              545.5857,
              215.72552,
              552.8817
            ],
            "text": "in"
          },
          {
            "bbox": [
              217.7992,
              545.5857,
              231.28432,
              552.8817
            ],
            "text": "den"
          },
          {
            "bbox": [
              233.358,
              545.5857,
              266.5364,
              552.8817
            ],
            "text": "Absätzen"
          },
          {
            "bbox": [
              268.61008,
              545.5857,
              275.28136,
              552.8817
            ],
            "text": "1,"
          },
          {
            "bbox": [
              277.35448,
              545.5857,
              284.02576,
              552.8817
            ],
            "text": "2,"
          },
          {
            "bbox": [
              286.09888,
              545.5857,
              290.54688,
              552.8817
            ],
            "text": "3"
          }
        ]
      },
      {
        "bbox": [
          63.77456,
          555.15258,
          290.54616,
          562.44858
        ],
        "id": "pdf-006-line-092",
        "source_page": 6,
        "text": "und 4 nicht genannten Vermögens können nur in dem Vertrags-",
        "words": [
          {
            "bbox": [
              63.77456,
              555.15258,
              77.41312,
              562.44858
            ],
            "text": "und"
          },
          {
            "bbox": [
              79.72368,
              555.15258,
              84.17168,
              562.44858
            ],
            "text": "4"
          },
          {
            "bbox": [
              86.48328,
              555.15258,
              103.96808,
              562.44858
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              106.27992,
              555.15258,
              143.96808,
              562.44858
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              146.27968,
              555.15258,
              186.53344,
              562.44858
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              188.84576,
              555.15258,
              215.12768,
              562.44858
            ],
            "text": "können"
          },
          {
            "bbox": [
              217.43928,
              555.15258,
              228.99784,
              562.44858
            ],
            "text": "nur"
          },
          {
            "bbox": [
              231.30824,
              555.15258,
              237.53168,
              562.44858
            ],
            "text": "in"
          },
          {
            "bbox": [
              239.84328,
              555.15258,
              255.7044,
              562.44858
            ],
            "text": "dem"
          },
          {
            "bbox": [
              258.01504,
              555.15258,
              290.54616,
              562.44858
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.77424,
          564.71962,
          275.45936,
          572.01562
        ],
        "id": "pdf-006-line-094",
        "source_page": 6,
        "text": "staat besteuert werden, in dem der Veräußerer ansässig ist.",
        "words": [
          {
            "bbox": [
              63.77424,
              564.71962,
              81.40352,
              572.01562
            ],
            "text": "staat"
          },
          {
            "bbox": [
              83.62576,
              564.71962,
              117.34304,
              572.01562
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              119.56528,
              564.71962,
              148.14864,
              572.01562
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              150.37008,
              564.71962,
              156.59352,
              572.01562
            ],
            "text": "in"
          },
          {
            "bbox": [
              158.81552,
              564.71962,
              174.67664,
              572.01562
            ],
            "text": "dem"
          },
          {
            "bbox": [
              176.89768,
              564.71962,
              188.5988,
              572.01562
            ],
            "text": "der"
          },
          {
            "bbox": [
              190.8196,
              564.71962,
              229.0928,
              572.01562
            ],
            "text": "Veräußerer"
          },
          {
            "bbox": [
              231.3136,
              564.71962,
              262.718,
              572.01562
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              264.94048,
              564.71962,
              275.45936,
              572.01562
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          72.27808,
          578.90026,
          290.5456,
          586.19626
        ],
        "id": "pdf-006-line-097",
        "source_page": 6,
        "text": "(6) Bei einer natürlichen Person, die in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              72.27808,
              578.90026,
              81.0456,
              586.19626
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              85.66912,
              578.90026,
              97.39656,
              586.19626
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              100.25528,
              578.90026,
              118.08768,
              586.19626
            ],
            "text": "einer"
          },
          {
            "bbox": [
              120.9452,
              578.90026,
              161.24176,
              586.19626
            ],
            "text": "natürlichen"
          },
          {
            "bbox": [
              164.10032,
              578.90026,
              191.70008,
              586.19626
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              194.55808,
              578.90026,
              205.54952,
              586.19626
            ],
            "text": "die"
          },
          {
            "bbox": [
              208.40784,
              578.90026,
              214.72016,
              586.19626
            ],
            "text": "in"
          },
          {
            "bbox": [
              217.57872,
              578.90026,
              239.57104,
              586.19626
            ],
            "text": "einem"
          },
          {
            "bbox": [
              242.42864,
              578.90026,
              290.5456,
              586.19626
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.7744,
          588.46746,
          290.5488,
          595.76346
        ],
        "id": "pdf-006-line-098",
        "source_page": 6,
        "text": "während mindestens fünf Jahren ansässig war und die im ande-",
        "words": [
          {
            "bbox": [
              63.7744,
              588.46746,
              94.5832,
              595.76346
            ],
            "text": "während"
          },
          {
            "bbox": [
              96.6456,
              588.46746,
              137.892,
              595.76346
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              139.956,
              588.46746,
              153.5856,
              595.76346
            ],
            "text": "fünf"
          },
          {
            "bbox": [
              155.6488,
              588.46746,
              179.8024,
              595.76346
            ],
            "text": "Jahren"
          },
          {
            "bbox": [
              181.8656,
              588.46746,
              213.2704,
              595.76346
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              215.3344,
              588.46746,
              228.356,
              595.76346
            ],
            "text": "war"
          },
          {
            "bbox": [
              230.4184,
              588.46746,
              244.0568,
              595.76346
            ],
            "text": "und"
          },
          {
            "bbox": [
              246.1192,
              588.46746,
              256.9328,
              595.76346
            ],
            "text": "die"
          },
          {
            "bbox": [
              258.996,
              588.46746,
              267.5952,
              595.76346
            ],
            "text": "im"
          },
          {
            "bbox": [
              269.6576,
              588.46746,
              290.5488,
              595.76346
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          63.7768,
          598.03466,
          290.5496,
          605.33066
        ],
        "id": "pdf-006-line-100",
        "source_page": 6,
        "text": "ren Vertragsstaat ansässig geworden ist, berührt Absatz 5 nicht",
        "words": [
          {
            "bbox": [
              63.7768,
              598.03466,
              75.0376,
              605.33066
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.3704,
              598.03466,
              124.4208,
              605.33066
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              126.7536,
              598.03466,
              158.1584,
              605.33066
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              160.492,
              598.03466,
              196.0368,
              605.33066
            ],
            "text": "geworden"
          },
          {
            "bbox": [
              198.3696,
              598.03466,
              208.888,
              605.33066
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              211.22,
              598.03466,
              237.036,
              605.33066
            ],
            "text": "berührt"
          },
          {
            "bbox": [
              239.3688,
              598.03466,
              263.9488,
              605.33066
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              266.2832,
              598.03466,
              270.7312,
              605.33066
            ],
            "text": "5"
          },
          {
            "bbox": [
              273.0648,
              598.03466,
              290.5496,
              605.33066
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          63.7776,
          607.60186,
          290.5496,
          614.89786
        ],
        "id": "pdf-006-line-102",
        "source_page": 6,
        "text": "das Recht des erstgenannten Staates, bei Anteilen oder ver-",
        "words": [
          {
            "bbox": [
              63.7776,
              607.60186,
              76.9928,
              614.89786
            ],
            "text": "das"
          },
          {
            "bbox": [
              80.2104,
              607.60186,
              101.6016,
              614.89786
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              104.8192,
              607.60186,
              118.0344,
              614.89786
            ],
            "text": "des"
          },
          {
            "bbox": [
              121.252,
              607.60186,
              173.4848,
              614.89786
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              176.7016,
              607.60186,
              206.5336,
              614.89786
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              209.7496,
              607.60186,
              220.7408,
              614.89786
            ],
            "text": "bei"
          },
          {
            "bbox": [
              223.9576,
              607.60186,
              253.2216,
              614.89786
            ],
            "text": "Anteilen"
          },
          {
            "bbox": [
              256.4384,
              607.60186,
              272.9984,
              614.89786
            ],
            "text": "oder"
          },
          {
            "bbox": [
              276.2144,
              607.60186,
              290.5496,
              614.89786
            ],
            "text": "ver-"
          }
        ]
      },
      {
        "bbox": [
          63.7776,
          617.16906,
          290.5512,
          624.46506
        ],
        "id": "pdf-006-line-104",
        "source_page": 6,
        "text": "gleichbaren Rechten an Gesellschaften nach seinen innerstaat -",
        "words": [
          {
            "bbox": [
              63.7776,
              617.16906,
              105.256,
              624.46506
            ],
            "text": "gleichbaren"
          },
          {
            "bbox": [
              107.752,
              617.16906,
              137.4328,
              624.46506
            ],
            "text": "Rechten"
          },
          {
            "bbox": [
              139.9288,
              617.16906,
              148.672,
              624.46506
            ],
            "text": "an"
          },
          {
            "bbox": [
              151.168,
              617.16906,
              203.9488,
              624.46506
            ],
            "text": "Gesellschaften"
          },
          {
            "bbox": [
              206.4448,
              617.16906,
              223.9304,
              624.46506
            ],
            "text": "nach"
          },
          {
            "bbox": [
              226.4264,
              617.16906,
              249.6872,
              624.46506
            ],
            "text": "seinen"
          },
          {
            "bbox": [
              252.1832,
              617.16906,
              287.44,
              624.46506
            ],
            "text": "innerstaat"
          },
          {
            "bbox": [
              287.4392,
              617.16906,
              290.5512,
              624.46506
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          626.73626,
          290.5504,
          634.03226
        ],
        "id": "pdf-006-line-106",
        "source_page": 6,
        "text": "lichen Rechtsvorschriften bei der Person einen Vermögens -",
        "words": [
          {
            "bbox": [
              63.7792,
              626.73626,
              85.2592,
              634.03226
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              89.3984,
              626.73626,
              157.9112,
              634.03226
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              162.0512,
              626.73626,
              173.0424,
              634.03226
            ],
            "text": "bei"
          },
          {
            "bbox": [
              177.1824,
              626.73626,
              189.0616,
              634.03226
            ],
            "text": "der"
          },
          {
            "bbox": [
              193.2008,
              626.73626,
              218.488,
              634.03226
            ],
            "text": "Person"
          },
          {
            "bbox": [
              222.628,
              626.73626,
              242.244,
              634.03226
            ],
            "text": "einen"
          },
          {
            "bbox": [
              246.384,
              626.73626,
              287.3496,
              634.03226
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              287.4384,
              626.73626,
              290.5504,
              634.03226
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.7784,
          636.30346,
          290.5472,
          643.59946
        ],
        "id": "pdf-006-line-107",
        "source_page": 6,
        "text": "zuwachs bis zu ihrem Ansässigkeitswechsel zu besteuern.",
        "words": [
          {
            "bbox": [
              63.7784,
              636.30346,
              95.6984,
              643.59946
            ],
            "text": "zuwachs"
          },
          {
            "bbox": [
              100.4816,
              636.30346,
              111.1768,
              643.59946
            ],
            "text": "bis"
          },
          {
            "bbox": [
              115.96,
              636.30346,
              124.3368,
              643.59946
            ],
            "text": "zu"
          },
          {
            "bbox": [
              129.1192,
              636.30346,
              149.3336,
              643.59946
            ],
            "text": "ihrem"
          },
          {
            "bbox": [
              154.1152,
              636.30346,
              233.9752,
              643.59946
            ],
            "text": "Ansässigkeitswechsel"
          },
          {
            "bbox": [
              238.7576,
              636.30346,
              247.1344,
              643.59946
            ],
            "text": "zu"
          },
          {
            "bbox": [
              251.9168,
              636.30346,
              290.5472,
              643.59946
            ],
            "text": "besteuern."
          }
        ]
      },
      {
        "bbox": [
          63.7752,
          645.87066,
          290.5504,
          653.16666
        ],
        "id": "pdf-006-line-109",
        "source_page": 6,
        "text": "Besteuert der erstgenannte Vertragsstaat bei Ansässigkeits-",
        "words": [
          {
            "bbox": [
              63.7752,
              645.87066,
              98.9408,
              653.16666
            ],
            "text": "Besteuert"
          },
          {
            "bbox": [
              102.8728,
              645.87066,
              114.752,
              653.16666
            ],
            "text": "der"
          },
          {
            "bbox": [
              118.6824,
              645.87066,
              166.3792,
              653.16666
            ],
            "text": "erstgenannte"
          },
          {
            "bbox": [
              170.3104,
              645.87066,
              218.428,
              653.16666
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              222.36,
              645.87066,
              233.3512,
              653.16666
            ],
            "text": "bei"
          },
          {
            "bbox": [
              237.2824,
              645.87066,
              290.5504,
              653.16666
            ],
            "text": "Ansässigkeits-"
          }
        ]
      },
      {
        "bbox": [
          63.7784,
          655.43786,
          290.5472,
          662.73386
        ],
        "id": "pdf-006-line-111",
        "source_page": 6,
        "text": "wechsel einer in diesem Staat bislang ansässigen natürlichen",
        "words": [
          {
            "bbox": [
              63.7784,
              655.43786,
              93.4824,
              662.73386
            ],
            "text": "wechsel"
          },
          {
            "bbox": [
              96.3392,
              655.43786,
              114.1712,
              662.73386
            ],
            "text": "einer"
          },
          {
            "bbox": [
              117.0272,
              655.43786,
              123.3392,
              662.73386
            ],
            "text": "in"
          },
          {
            "bbox": [
              126.196,
              655.43786,
              152.572,
              662.73386
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              155.428,
              655.43786,
              174.572,
              662.73386
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              177.4296,
              655.43786,
              203.5896,
              662.73386
            ],
            "text": "bislang"
          },
          {
            "bbox": [
              206.4472,
              655.43786,
              247.3944,
              662.73386
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              250.2512,
              655.43786,
              290.5472,
              662.73386
            ],
            "text": "natürlichen"
          }
        ]
      },
      {
        "bbox": [
          63.7752,
          665.00506,
          290.544,
          672.30106
        ],
        "id": "pdf-006-line-112",
        "source_page": 6,
        "text": "Person den Vermögenszuwachs, so wird bei späterer Veräuße-",
        "words": [
          {
            "bbox": [
              63.7752,
              665.00506,
              88.644,
              672.30106
            ],
            "text": "Person"
          },
          {
            "bbox": [
              91.316,
              665.00506,
              104.8112,
              672.30106
            ],
            "text": "den"
          },
          {
            "bbox": [
              107.4832,
              665.00506,
              181.4336,
              672.30106
            ],
            "text": "Vermögenszuwachs,"
          },
          {
            "bbox": [
              184.1048,
              665.00506,
              192.7024,
              672.30106
            ],
            "text": "so"
          },
          {
            "bbox": [
              195.3744,
              665.00506,
              210.4904,
              672.30106
            ],
            "text": "wird"
          },
          {
            "bbox": [
              213.1616,
              665.00506,
              223.9856,
              672.30106
            ],
            "text": "bei"
          },
          {
            "bbox": [
              226.6576,
              665.00506,
              255.9256,
              672.30106
            ],
            "text": "späterer"
          },
          {
            "bbox": [
              258.596,
              665.00506,
              290.544,
              672.30106
            ],
            "text": "Veräuße-"
          }
        ]
      },
      {
        "bbox": [
          63.7736,
          674.57226,
          290.5504,
          681.86826
        ],
        "id": "pdf-006-line-114",
        "source_page": 6,
        "text": "rung der Anteile, wenn der daraus erzielte Gewinn in dem ande-",
        "words": [
          {
            "bbox": [
              63.7736,
              674.57226,
              79.9224,
              681.86826
            ],
            "text": "rung"
          },
          {
            "bbox": [
              82.1104,
              674.57226,
              93.812,
              681.86826
            ],
            "text": "der"
          },
          {
            "bbox": [
              95.9984,
              674.57226,
              122.416,
              681.86826
            ],
            "text": "Anteile,"
          },
          {
            "bbox": [
              124.6024,
              674.57226,
              143.8552,
              681.86826
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              146.0424,
              674.57226,
              157.744,
              681.86826
            ],
            "text": "der"
          },
          {
            "bbox": [
              159.9304,
              674.57226,
              184.1792,
              681.86826
            ],
            "text": "daraus"
          },
          {
            "bbox": [
              186.3672,
              674.57226,
              211.728,
              681.86826
            ],
            "text": "erzielte"
          },
          {
            "bbox": [
              213.9152,
              674.57226,
              241.0136,
              681.86826
            ],
            "text": "Gewinn"
          },
          {
            "bbox": [
              243.2008,
              674.57226,
              249.424,
              681.86826
            ],
            "text": "in"
          },
          {
            "bbox": [
              251.6112,
              674.57226,
              267.4728,
              681.86826
            ],
            "text": "dem"
          },
          {
            "bbox": [
              269.6592,
              674.57226,
              290.5504,
              681.86826
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          63.7784,
          684.13946,
          290.5568,
          691.43546
        ],
        "id": "pdf-006-line-116",
        "source_page": 6,
        "text": "ren Staat nach Absatz 5 besteuert wird, dieser Staat bei der Er-",
        "words": [
          {
            "bbox": [
              63.7784,
              684.13946,
              75.0392,
              691.43546
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.352,
              684.13946,
              96.14,
              691.43546
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              98.4528,
              684.13946,
              115.9384,
              691.43546
            ],
            "text": "nach"
          },
          {
            "bbox": [
              118.2512,
              684.13946,
              142.832,
              691.43546
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              145.1456,
              684.13946,
              149.5936,
              691.43546
            ],
            "text": "5"
          },
          {
            "bbox": [
              151.9064,
              684.13946,
              185.6248,
              691.43546
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              187.9376,
              684.13946,
              205.2592,
              691.43546
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              207.5712,
              684.13946,
              229.3432,
              691.43546
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              231.6552,
              684.13946,
              250.4432,
              691.43546
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              252.756,
              684.13946,
              263.5696,
              691.43546
            ],
            "text": "bei"
          },
          {
            "bbox": [
              265.8824,
              684.13946,
              277.584,
              691.43546
            ],
            "text": "der"
          },
          {
            "bbox": [
              279.896,
              684.13946,
              290.5568,
              691.43546
            ],
            "text": "Er-"
          }
        ]
      },
      {
        "bbox": [
          63.7848,
          693.70666,
          290.5592,
          701.00266
        ],
        "id": "pdf-006-line-118",
        "source_page": 6,
        "text": "mittlung des Veräußerungsgewinns als Anschaffungskosten den",
        "words": [
          {
            "bbox": [
              63.7848,
              693.70666,
              92.6824,
              701.00266
            ],
            "text": "mittlung"
          },
          {
            "bbox": [
              94.6864,
              693.70666,
              107.724,
              701.00266
            ],
            "text": "des"
          },
          {
            "bbox": [
              109.728,
              693.70666,
              188.2936,
              701.00266
            ],
            "text": "Veräußerungsgewinns"
          },
          {
            "bbox": [
              190.2976,
              693.70666,
              200.368,
              701.00266
            ],
            "text": "als"
          },
          {
            "bbox": [
              202.372,
              693.70666,
              275.0704,
              701.00266
            ],
            "text": "Anschaffungskosten"
          },
          {
            "bbox": [
              277.0736,
              693.70666,
              290.5592,
              701.00266
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          63.7872,
          703.27386,
          290.5536,
          710.56986
        ],
        "id": "pdf-006-line-120",
        "source_page": 6,
        "text": "Betrag zu Grunde legen, den der erstgenannte Staat im Zeitpunkt",
        "words": [
          {
            "bbox": [
              63.7872,
              703.27386,
              87.0264,
              710.56986
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              88.9448,
              703.27386,
              97.1512,
              710.56986
            ],
            "text": "zu"
          },
          {
            "bbox": [
              99.0688,
              703.27386,
              125.3256,
              710.56986
            ],
            "text": "Grunde"
          },
          {
            "bbox": [
              127.2424,
              703.27386,
              148.4608,
              710.56986
            ],
            "text": "legen,"
          },
          {
            "bbox": [
              150.3776,
              703.27386,
              163.6992,
              710.56986
            ],
            "text": "den"
          },
          {
            "bbox": [
              165.6168,
              703.27386,
              177.1544,
              710.56986
            ],
            "text": "der"
          },
          {
            "bbox": [
              179.0704,
              703.27386,
              224.8872,
              710.56986
            ],
            "text": "erstgenannte"
          },
          {
            "bbox": [
              226.804,
              703.27386,
              245.264,
              710.56986
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              247.1816,
              703.27386,
              255.6992,
              710.56986
            ],
            "text": "im"
          },
          {
            "bbox": [
              257.6168,
              703.27386,
              290.5536,
              710.56986
            ],
            "text": "Zeitpunkt"
          }
        ]
      },
      {
        "bbox": [
          63.7824,
          712.84106,
          211.4392,
          720.13706
        ],
        "id": "pdf-006-line-122",
        "source_page": 6,
        "text": "des Wegzugs als Erlös angenommen hat.",
        "words": [
          {
            "bbox": [
              63.7824,
              712.84106,
              76.82,
              720.13706
            ],
            "text": "des"
          },
          {
            "bbox": [
              79.0424,
              712.84106,
              112.0216,
              720.13706
            ],
            "text": "Wegzugs"
          },
          {
            "bbox": [
              114.244,
              712.84106,
              124.3144,
              720.13706
            ],
            "text": "als"
          },
          {
            "bbox": [
              126.5368,
              712.84106,
              144.4528,
              720.13706
            ],
            "text": "Erlös"
          },
          {
            "bbox": [
              146.6752,
              712.84106,
              195.732,
              720.13706
            ],
            "text": "angenommen"
          },
          {
            "bbox": [
              197.9536,
              712.84106,
              211.4392,
              720.13706
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          159.2984,
          735.02106,
          195.0384,
          742.18906
        ],
        "id": "pdf-006-line-125",
        "source_page": 6,
        "text": "Artikel 14",
        "words": [
          {
            "bbox": [
              159.2984,
              735.02106,
              183.9224,
              742.18906
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.1432,
              735.02106,
              195.0384,
              742.18906
            ],
            "text": "14"
          }
        ]
      },
      {
        "bbox": [
          106.8488,
          749.20186,
          247.4888,
          756.36986
        ],
        "id": "pdf-006-line-127",
        "source_page": 6,
        "text": "Einkünfte aus unselbständiger Arbeit",
        "words": [
          {
            "bbox": [
              106.8488,
              749.20186,
              142.9424,
              756.36986
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              145.1648,
              749.20186,
              158.7952,
              756.36986
            ],
            "text": "aus"
          },
          {
            "bbox": [
              161.0168,
              749.20186,
              222.3208,
              756.36986
            ],
            "text": "unselbständiger"
          },
          {
            "bbox": [
              224.5424,
              749.20186,
              247.4888,
              756.36986
            ],
            "text": "Arbeit"
          }
        ]
      },
      {
        "bbox": [
          72.2872,
          763.38266,
          290.5584,
          770.67866
        ],
        "id": "pdf-006-line-129",
        "source_page": 6,
        "text": "(1) Vorbehaltlich der Artikel 15, 17, 18, 19 und 20 können Ge-",
        "words": [
          {
            "bbox": [
              72.2872,
              763.38266,
              80.8768,
              770.67866
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.3224,
              763.38266,
              131.4936,
              770.67866
            ],
            "text": "Vorbehaltlich"
          },
          {
            "bbox": [
              133.5392,
              763.38266,
              145.2408,
              770.67866
            ],
            "text": "der"
          },
          {
            "bbox": [
              147.2856,
              763.38266,
              169.6536,
              770.67866
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              171.6992,
              763.38266,
              182.8176,
              770.67866
            ],
            "text": "15,"
          },
          {
            "bbox": [
              184.8624,
              763.38266,
              195.9808,
              770.67866
            ],
            "text": "17,"
          },
          {
            "bbox": [
              198.0256,
              763.38266,
              209.144,
              770.67866
            ],
            "text": "18,"
          },
          {
            "bbox": [
              211.1888,
              763.38266,
              220.084,
              770.67866
            ],
            "text": "19"
          },
          {
            "bbox": [
              222.1296,
              763.38266,
              235.768,
              770.67866
            ],
            "text": "und"
          },
          {
            "bbox": [
              237.8128,
              763.38266,
              246.708,
              770.67866
            ],
            "text": "20"
          },
          {
            "bbox": [
              248.7536,
              763.38266,
              275.036,
              770.67866
            ],
            "text": "können"
          },
          {
            "bbox": [
              277.0816,
              763.38266,
              290.5584,
              770.67866
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          63.7864,
          772.94986,
          290.5608,
          780.24586
        ],
        "id": "pdf-006-line-132",
        "source_page": 6,
        "text": "hälter, Löhne und ähnliche Vergütungen, die eine in einem Ver-",
        "words": [
          {
            "bbox": [
              63.7864,
              772.94986,
              85.5296,
              780.24586
            ],
            "text": "hälter,"
          },
          {
            "bbox": [
              88.1968,
              772.94986,
              110.2872,
              780.24586
            ],
            "text": "Löhne"
          },
          {
            "bbox": [
              112.9544,
              772.94986,
              126.596,
              780.24586
            ],
            "text": "und"
          },
          {
            "bbox": [
              129.2624,
              772.94986,
              159.0504,
              780.24586
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              161.7176,
              772.94986,
              209.104,
              780.24586
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              211.7712,
              772.94986,
              222.5872,
              780.24586
            ],
            "text": "die"
          },
          {
            "bbox": [
              225.2544,
              772.94986,
              240.072,
              780.24586
            ],
            "text": "eine"
          },
          {
            "bbox": [
              242.7392,
              772.94986,
              248.964,
              780.24586
            ],
            "text": "in"
          },
          {
            "bbox": [
              251.632,
              772.94986,
              273.2736,
              780.24586
            ],
            "text": "einem"
          },
          {
            "bbox": [
              275.94,
              772.94986,
              290.5608,
              780.24586
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.73384,
          75.12122,
          531.50576,
          82.41722
        ],
        "id": "pdf-006-line-004",
        "source_page": 6,
        "text": "tragsstaat ansässige Person aus unselbständiger Arbeit bezieht,",
        "words": [
          {
            "bbox": [
              304.73384,
              75.12122,
              340.18672,
              82.41722
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              342.18088,
              75.12122,
              377.8356,
              82.41722
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              379.8292,
              75.12122,
              404.6432,
              82.41722
            ],
            "text": "Person"
          },
          {
            "bbox": [
              406.6372,
              75.12122,
              419.368,
              82.41722
            ],
            "text": "aus"
          },
          {
            "bbox": [
              421.36272,
              75.12122,
              478.31992,
              82.41722
            ],
            "text": "unselbständiger"
          },
          {
            "bbox": [
              480.31272,
              75.12122,
              501.4624,
              82.41722
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              503.45656,
              75.12122,
              531.50576,
              82.41722
            ],
            "text": "bezieht,"
          }
        ]
      },
      {
        "bbox": [
          304.73368,
          84.6881,
          531.50496,
          91.9841
        ],
        "id": "pdf-006-line-006",
        "source_page": 6,
        "text": "nur in diesem Staat besteuert werden, es sei denn, die Arbeit",
        "words": [
          {
            "bbox": [
              304.73368,
              84.6881,
              316.47,
              91.9841
            ],
            "text": "nur"
          },
          {
            "bbox": [
              319.25896,
              84.6881,
              325.57128,
              91.9841
            ],
            "text": "in"
          },
          {
            "bbox": [
              328.36128,
              84.6881,
              354.73752,
              91.9841
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              357.52656,
              84.6881,
              376.67008,
              91.9841
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              379.4604,
              84.6881,
              413.88928,
              91.9841
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              416.6796,
              84.6881,
              445.79672,
              91.9841
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              448.58616,
              84.6881,
              456.97008,
              91.9841
            ],
            "text": "es"
          },
          {
            "bbox": [
              459.76088,
              84.6881,
              470.00976,
              91.9841
            ],
            "text": "sei"
          },
          {
            "bbox": [
              472.79992,
              84.6881,
              493.31128,
              91.9841
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              496.10072,
              84.6881,
              507.09216,
              91.9841
            ],
            "text": "die"
          },
          {
            "bbox": [
              509.88192,
              84.6881,
              531.50496,
              91.9841
            ],
            "text": "Arbeit"
          }
        ]
      },
      {
        "bbox": [
          304.73408,
          94.25498,
          531.50456,
          101.55098
        ],
        "id": "pdf-006-line-007",
        "source_page": 6,
        "text": "wird im anderen Vertragsstaat ausgeübt. Wird die Arbeit dort",
        "words": [
          {
            "bbox": [
              304.73408,
              94.25498,
              320.1004,
              101.55098
            ],
            "text": "wird"
          },
          {
            "bbox": [
              323.17448,
              94.25498,
              331.8628,
              101.55098
            ],
            "text": "im"
          },
          {
            "bbox": [
              334.93696,
              94.25498,
              364.51048,
              101.55098
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              367.5856,
              94.25498,
              415.70248,
              101.55098
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              418.77792,
              94.25498,
              455.05144,
              101.55098
            ],
            "text": "ausgeübt."
          },
          {
            "bbox": [
              458.126,
              94.25498,
              474.84376,
              101.55098
            ],
            "text": "Wird"
          },
          {
            "bbox": [
              477.91784,
              94.25498,
              488.90928,
              101.55098
            ],
            "text": "die"
          },
          {
            "bbox": [
              491.98416,
              94.25498,
              513.60712,
              101.55098
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              516.68256,
              94.25498,
              531.50456,
              101.55098
            ],
            "text": "dort"
          }
        ]
      },
      {
        "bbox": [
          304.73384,
          103.82186,
          531.50648,
          111.11786
        ],
        "id": "pdf-006-line-009",
        "source_page": 6,
        "text": "ausgeübt, so können die dafür bezogenen Vergütungen im an-",
        "words": [
          {
            "bbox": [
              304.73384,
              103.82186,
              340.39024,
              111.11786
            ],
            "text": "ausgeübt,"
          },
          {
            "bbox": [
              343.06792,
              103.82186,
              351.67176,
              111.11786
            ],
            "text": "so"
          },
          {
            "bbox": [
              354.35056,
              103.82186,
              380.6916,
              111.11786
            ],
            "text": "können"
          },
          {
            "bbox": [
              383.36992,
              103.82186,
              394.20712,
              111.11786
            ],
            "text": "die"
          },
          {
            "bbox": [
              396.88504,
              103.82186,
              415.44784,
              111.11786
            ],
            "text": "dafür"
          },
          {
            "bbox": [
              418.12496,
              103.82186,
              457.71624,
              111.11786
            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              460.39456,
              103.82186,
              505.66184,
              111.11786
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              508.34016,
              103.82186,
              516.95136,
              111.11786
            ],
            "text": "im"
          },
          {
            "bbox": [
              519.62864,
              103.82186,
              531.50648,
              111.11786
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          304.73408,
          113.3889,
          412.78608,
          120.6849
        ],
        "id": "pdf-006-line-011",
        "source_page": 6,
        "text": "deren Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              304.73408,
              113.3889,
              325.0316,
              120.6849
            ],
            "text": "deren"
          },
          {
            "bbox": [
              327.2536,
              113.3889,
              346.04112,
              120.6849
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              348.26336,
              113.3889,
              381.98056,
              120.6849
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              384.2028,
              113.3889,
              412.78608,
              120.6849
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.23792,
          127.13906,
          531.5056,
          134.43506
        ],
        "id": "pdf-006-line-013",
        "source_page": 6,
        "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die eine",
        "words": [
          {
            "bbox": [
              313.23792,
              127.13906,
              321.82752,
              134.43506
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.27312,
              127.13906,
              367.65624,
              134.43506
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              369.70672,
              127.13906,
              382.74376,
              134.43506
            ],
            "text": "des"
          },
          {
            "bbox": [
              384.79472,
              127.13906,
              417.52504,
              134.43506
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              419.576,
              127.13906,
              424.024,
              134.43506
            ],
            "text": "1"
          },
          {
            "bbox": [
              426.07424,
              127.13906,
              452.35616,
              134.43506
            ],
            "text": "können"
          },
          {
            "bbox": [
              454.4064,
              127.13906,
              501.77872,
              134.43506
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              503.8284,
              127.13906,
              514.64192,
              134.43506
            ],
            "text": "die"
          },
          {
            "bbox": [
              516.69192,
              127.13906,
              531.5056,
              134.43506
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          304.73344,
          136.70594,
          531.50672,
          144.00194
        ],
        "id": "pdf-006-line-015",
        "source_page": 6,
        "text": "in einem Vertragsstaat ansässige Person für eine im anderen Ver-",
        "words": [
          {
            "bbox": [
              304.73344,
              136.70594,
              310.89712,
              144.00194
            ],
            "text": "in"
          },
          {
            "bbox": [
              312.83712,
              136.70594,
              334.23496,
              144.00194
            ],
            "text": "einem"
          },
          {
            "bbox": [
              336.174,
              136.70594,
              382.50752,
              144.00194
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              384.44784,
              136.70594,
              419.67072,
              144.00194
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              421.6104,
              136.70594,
              446.15464,
              144.00194
            ],
            "text": "Person"
          },
          {
            "bbox": [
              448.09464,
              136.70594,
              457.45376,
              144.00194
            ],
            "text": "für"
          },
          {
            "bbox": [
              459.39264,
              136.70594,
              474.0272,
              144.00194
            ],
            "text": "eine"
          },
          {
            "bbox": [
              475.96688,
              136.70594,
              484.50656,
              144.00194
            ],
            "text": "im"
          },
          {
            "bbox": [
              486.4456,
              136.70594,
              515.12744,
              144.00194
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              517.06744,
              136.70594,
              531.50672,
              144.00194
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.73336,
          146.27282,
          531.50688,
          153.56882
        ],
        "id": "pdf-006-line-017",
        "source_page": 6,
        "text": "tragsstaat ausgeübte unselbständige Arbeit bezieht, nur im erst-",
        "words": [
          {
            "bbox": [
              304.73336,
              146.27282,
              340.1332,
              153.56882
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              342.12152,
              146.27282,
              379.56496,
              153.56882
            ],
            "text": "ausgeübte"
          },
          {
            "bbox": [
              381.55264,
              146.27282,
              435.77584,
              153.56882
            ],
            "text": "unselbständige"
          },
          {
            "bbox": [
              437.76352,
              146.27282,
              458.8836,
              153.56882
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              460.87192,
              146.27282,
              488.87976,
              153.56882
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              490.86728,
              146.27282,
              502.40264,
              153.56882
            ],
            "text": "nur"
          },
          {
            "bbox": [
              504.38952,
              146.27282,
              512.97728,
              153.56882
            ],
            "text": "im"
          },
          {
            "bbox": [
              514.9644,
              146.27282,
              531.50688,
              153.56882
            ],
            "text": "erst-"
          }
        ]
      },
      {
        "bbox": [
          304.73288,
          155.8397,
          451.6496,
          163.1357
        ],
        "id": "pdf-006-line-019",
        "source_page": 6,
        "text": "genannten Staat besteuert werden, wenn",
        "words": [
          {
            "bbox": [
              304.73288,
              155.8397,
              342.42104,
              163.1357
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              344.64304,
              155.8397,
              363.43056,
              163.1357
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              365.6528,
              155.8397,
              399.37,
              163.1357
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              401.59224,
              155.8397,
              430.17552,
              163.1357
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              432.39696,
              155.8397,
              451.6496,
              163.1357
            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
          304.7328,
          169.58986,
          531.50608,
          176.88586
        ],
        "id": "pdf-006-line-021",
        "source_page": 6,
        "text": "a) der Empfänger sich im anderen Staat insgesamt nicht länger",
        "words": [
          {
            "bbox": [
              304.7328,
              169.58986,
              311.09968,
              176.88586
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.48864,
              169.58986,
              329.18832,
              176.88586
            ],
            "text": "der"
          },
          {
            "bbox": [
              331.18616,
              169.58986,
              370.29176,
              176.88586
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              372.2896,
              169.58986,
              386.80576,
              176.88586
            ],
            "text": "sich"
          },
          {
            "bbox": [
              388.80472,
              169.58986,
              397.40344,
              176.88586
            ],
            "text": "im"
          },
          {
            "bbox": [
              399.40144,
              169.58986,
              428.43688,
              176.88586
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              430.43584,
              169.58986,
              449.22056,
              176.88586
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              451.21984,
              169.58986,
              487.96072,
              176.88586
            ],
            "text": "insgesamt"
          },
          {
            "bbox": [
              489.96,
              169.58986,
              507.442,
              176.88586
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              509.44128,
              169.58986,
              531.50608,
              176.88586
            ],
            "text": "länger"
          }
        ]
      },
      {
        "bbox": [
          317.48832,
          179.15682,
          531.50464,
          186.45282
        ],
        "id": "pdf-006-line-023",
        "source_page": 6,
        "text": "als 183 Tage innerhalb eines Zeitraums von zwölf Monaten,",
        "words": [
          {
            "bbox": [
              317.48832,
              179.15682,
              327.55856,
              186.45282
            ],
            "text": "als"
          },
          {
            "bbox": [
              330.21112,
              179.15682,
              343.55368,
              186.45282
            ],
            "text": "183"
          },
          {
            "bbox": [
              346.20552,
              179.15682,
              363.21048,
              186.45282
            ],
            "text": "Tage"
          },
          {
            "bbox": [
              365.86192,
              179.15682,
              398.75032,
              186.45282
            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
              401.40104,
              179.15682,
              420.21344,
              186.45282
            ],
            "text": "eines"
          },
          {
            "bbox": [
              422.866,
              179.15682,
              458.18232,
              186.45282
            ],
            "text": "Zeitraums"
          },
          {
            "bbox": [
              460.83488,
              179.15682,
              473.87464,
              186.45282
            ],
            "text": "von"
          },
          {
            "bbox": [
              476.52648,
              179.15682,
              495.16392,
              186.45282
            ],
            "text": "zwölf"
          },
          {
            "bbox": [
              497.81568,
              179.15682,
              531.50464,
              186.45282
            ],
            "text": "Monaten,"
          }
        ]
      },
      {
        "bbox": [
          317.4876,
          188.7237,
          531.5056,
          196.0197
        ],
        "id": "pdf-006-line-025",
        "source_page": 6,
        "text": "der während des betreffenden Steuerjahres beginnt oder en-",
        "words": [
          {
            "bbox": [
              317.4876,
              188.7237,
              329.17152,
              196.0197
            ],
            "text": "der"
          },
          {
            "bbox": [
              331.16144,
              188.7237,
              361.91816,
              196.0197
            ],
            "text": "während"
          },
          {
            "bbox": [
              363.90816,
              188.7237,
              376.92808,
              196.0197
            ],
            "text": "des"
          },
          {
            "bbox": [
              378.91984,
              188.7237,
              424.15608,
              196.0197
            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
              426.14704,
              188.7237,
              470.6616,
              196.0197
            ],
            "text": "Steuerjahres"
          },
          {
            "bbox": [
              472.65336,
              188.7237,
              499.4204,
              196.0197
            ],
            "text": "beginnt"
          },
          {
            "bbox": [
              501.41168,
              188.7237,
              517.6788,
              196.0197
            ],
            "text": "oder"
          },
          {
            "bbox": [
              519.66872,
              188.7237,
              531.5056,
              196.0197
            ],
            "text": "en-"
          }
        ]
      },
      {
        "bbox": [
          317.48784,
          198.29066,
          375.72024,
          205.58666
        ],
        "id": "pdf-006-line-027",
        "source_page": 6,
        "text": "det, aufhält; und",
        "words": [
          {
            "bbox": [
              317.48784,
              198.29066,
              331.2684,
              205.58666
            ],
            "text": "det,"
          },
          {
            "bbox": [
              333.48984,
              198.29066,
              359.86024,
              205.58666
            ],
            "text": "aufhält;"
          },
          {
            "bbox": [
              362.08168,
              198.29066,
              375.72024,
              205.58666
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.732,
          212.04074,
          531.50384,
          219.33674
        ],
        "id": "pdf-006-line-030",
        "source_page": 6,
        "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-",
        "words": [
          {
            "bbox": [
              304.732,
              212.04074,
              311.54616,
              219.33674
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.48784,
              212.04074,
              328.15624,
              219.33674
            ],
            "text": "die"
          },
          {
            "bbox": [
              330.08296,
              212.04074,
              374.506,
              219.33674
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              376.43304,
              212.04074,
              389.3276,
              219.33674
            ],
            "text": "von"
          },
          {
            "bbox": [
              391.25464,
              212.04074,
              412.60072,
              219.33674
            ],
            "text": "einem"
          },
          {
            "bbox": [
              414.52672,
              212.04074,
              455.56624,
              219.33674
            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
              457.49216,
              212.04074,
              473.56728,
              219.33674
            ],
            "text": "oder"
          },
          {
            "bbox": [
              475.4932,
              212.04074,
              484.8264,
              219.33674
            ],
            "text": "für"
          },
          {
            "bbox": [
              486.75232,
              212.04074,
              505.7224,
              219.33674
            ],
            "text": "einen"
          },
          {
            "bbox": [
              507.64944,
              212.04074,
              531.50384,
              219.33674
            ],
            "text": "Arbeit-"
          }
        ]
      },
      {
        "bbox": [
          317.48848,
          221.60762,
          531.5056,
          228.90362
        ],
        "id": "pdf-006-line-032",
        "source_page": 6,
        "text": "geber gezahlt werden, der nicht im anderen Staat ansässig",
        "words": [
          {
            "bbox": [
              317.48848,
              221.60762,
              338.14176,
              228.90362
            ],
            "text": "geber"
          },
          {
            "bbox": [
              340.82344,
              221.60762,
              366.6368,
              228.90362
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              369.31992,
              221.60762,
              398.00136,
              228.90362
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              400.6836,
              221.60762,
              412.41736,
              228.90362
            ],
            "text": "der"
          },
          {
            "bbox": [
              415.09904,
              221.60762,
              432.6492,
              228.90362
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              435.33232,
              221.60762,
              443.948,
              228.90362
            ],
            "text": "im"
          },
          {
            "bbox": [
              446.62976,
              221.60762,
              475.7676,
              228.90362
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              478.4504,
              221.60762,
              497.30344,
              228.90362
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              499.98656,
              221.60762,
              531.5056,
              228.90362
            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
          317.488,
          231.17466,
          343.86688,
          238.47066
        ],
        "id": "pdf-006-line-034",
        "source_page": 6,
        "text": "ist; und",
        "words": [
          {
            "bbox": [
              317.488,
              231.17466,
              328.00688,
              238.47066
            ],
            "text": "ist;"
          },
          {
            "bbox": [
              330.22832,
              231.17466,
              343.86688,
              238.47066
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.73216,
          244.92474,
          531.5024,
          252.22074
        ],
        "id": "pdf-006-line-036",
        "source_page": 6,
        "text": "c) die Vergütungen nicht von einer Betriebsstätte getragen wer-",
        "words": [
          {
            "bbox": [
              304.73216,
              244.92474,
              311.09904,
              252.22074
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.488,
              244.92474,
              328.2476,
              252.22074
            ],
            "text": "die"
          },
          {
            "bbox": [
              330.22,
              244.92474,
              375.09976,
              252.22074
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              377.07248,
              244.92474,
              394.44952,
              252.22074
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              396.42256,
              244.92474,
              409.40832,
              252.22074
            ],
            "text": "von"
          },
          {
            "bbox": [
              411.38104,
              244.92474,
              428.74976,
              252.22074
            ],
            "text": "einer"
          },
          {
            "bbox": [
              430.72136,
              244.92474,
              480.19048,
              252.22074
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              482.16288,
              244.92474,
              513.47896,
              252.22074
            ],
            "text": "getragen"
          },
          {
            "bbox": [
              515.45168,
              244.92474,
              531.5024,
              252.22074
            ],
            "text": "wer-"
          }
        ]
      },
      {
        "bbox": [
          317.48832,
          254.49162,
          482.93864,
          261.78762
        ],
        "id": "pdf-006-line-038",
        "source_page": 6,
        "text": "den, die der Arbeitgeber im anderen Staat hat.",
        "words": [
          {
            "bbox": [
              317.48832,
              254.49162,
              333.19664,
              261.78762
            ],
            "text": "den,"
          },
          {
            "bbox": [
              335.41808,
              254.49162,
              346.2316,
              261.78762
            ],
            "text": "die"
          },
          {
            "bbox": [
              348.4532,
              254.49162,
              360.15424,
              261.78762
            ],
            "text": "der"
          },
          {
            "bbox": [
              362.37504,
              254.49162,
              404.14032,
              261.78762
            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
              406.36112,
              254.49162,
              414.96048,
              261.78762
            ],
            "text": "im"
          },
          {
            "bbox": [
              417.18152,
              254.49162,
              446.2212,
              261.78762
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              448.4432,
              254.49162,
              467.23072,
              261.78762
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              469.45296,
              254.49162,
              482.93864,
              261.78762
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          313.23616,
          268.24178,
          531.50376,
          275.53778
        ],
        "id": "pdf-006-line-040",
        "source_page": 6,
        "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
        "words": [
          {
            "bbox": [
              313.23616,
              268.24178,
              321.82576,
              275.53778
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.27136,
              268.24178,
              367.65448,
              275.53778
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              369.8872,
              268.24178,
              381.58824,
              275.53778
            ],
            "text": "der"
          },
          {
            "bbox": [
              383.81952,
              268.24178,
              432.46464,
              275.53778
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              434.69712,
              268.24178,
              488.6392,
              275.53778
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              490.87168,
              268.24178,
              513.97896,
              275.53778
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              516.21216,
              268.24178,
              531.50376,
              275.53778
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          304.73176,
          277.80866,
          531.50424,
          285.10466
        ],
        "id": "pdf-006-line-041",
        "source_page": 6,
        "text": "kels können Vergütungen für unselbständige Arbeit, die an Bord",
        "words": [
          {
            "bbox": [
              304.73176,
              277.80866,
              318.9192,
              285.10466
            ],
            "text": "kels"
          },
          {
            "bbox": [
              321.04664,
              277.80866,
              347.32856,
              285.10466
            ],
            "text": "können"
          },
          {
            "bbox": [
              349.45528,
              277.80866,
              394.60432,
              285.10466
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              396.73104,
              277.80866,
              406.20952,
              285.10466
            ],
            "text": "für"
          },
          {
            "bbox": [
              408.33504,
              277.80866,
              462.70896,
              285.10466
            ],
            "text": "unselbständige"
          },
          {
            "bbox": [
              464.83528,
              277.80866,
              488.23688,
              285.10466
            ],
            "text": "Arbeit,"
          },
          {
            "bbox": [
              490.36304,
              277.80866,
              501.17656,
              285.10466
            ],
            "text": "die"
          },
          {
            "bbox": [
              503.30288,
              277.80866,
              512.04576,
              285.10466
            ],
            "text": "an"
          },
          {
            "bbox": [
              514.1724,
              277.80866,
              531.50424,
              285.10466
            ],
            "text": "Bord"
          }
        ]
      },
      {
        "bbox": [
          304.73128,
          287.3757,
          531.50256,
          294.6717
        ],
        "id": "pdf-006-line-043",
        "source_page": 6,
        "text": "eines Seeschiffes oder Luftfahrzeuges, das im internationalen",
        "words": [
          {
            "bbox": [
              304.73128,
              287.3757,
              323.8996,
              294.6717
            ],
            "text": "eines"
          },
          {
            "bbox": [
              326.70832,
              287.3757,
              368.91808,
              294.6717
            ],
            "text": "Seeschiffes"
          },
          {
            "bbox": [
              371.7268,
              287.3757,
              388.28664,
              294.6717
            ],
            "text": "oder"
          },
          {
            "bbox": [
              391.09352,
              287.3757,
              447.43976,
              294.6717
            ],
            "text": "Luftfahrzeuges,"
          },
          {
            "bbox": [
              450.24712,
              287.3757,
              463.46216,
              294.6717
            ],
            "text": "das"
          },
          {
            "bbox": [
              466.27088,
              287.3757,
              474.9592,
              294.6717
            ],
            "text": "im"
          },
          {
            "bbox": [
              477.76616,
              287.3757,
              531.50256,
              294.6717
            ],
            "text": "internationalen"
          }
        ]
      },
      {
        "bbox": [
          304.73112,
          296.94258,
          531.50384,
          304.23858
        ],
        "id": "pdf-006-line-045",
        "source_page": 6,
        "text": "Verkehr betrieben wird, oder an Bord eines Schiffes, das der Bin-",
        "words": [
          {
            "bbox": [
              304.73112,
              296.94258,
              331.42368,
              304.23858
            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              333.36608,
              296.94258,
              366.69136,
              304.23858
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              368.63488,
              296.94258,
              385.73216,
              304.23858
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              387.67504,
              296.94258,
              403.7996,
              304.23858
            ],
            "text": "oder"
          },
          {
            "bbox": [
              405.742,
              296.94258,
              414.4288,
              304.23858
            ],
            "text": "an"
          },
          {
            "bbox": [
              416.37232,
              296.94258,
              433.53592,
              304.23858
            ],
            "text": "Bord"
          },
          {
            "bbox": [
              435.4784,
              296.94258,
              454.0664,
              304.23858
            ],
            "text": "eines"
          },
          {
            "bbox": [
              456.01072,
              296.94258,
              486.5164,
              304.23858
            ],
            "text": "Schiffes,"
          },
          {
            "bbox": [
              488.45928,
              296.94258,
              501.38416,
              304.23858
            ],
            "text": "das"
          },
          {
            "bbox": [
              503.32848,
              296.94258,
              514.91736,
              304.23858
            ],
            "text": "der"
          },
          {
            "bbox": [
              516.85976,
              296.94258,
              531.50384,
              304.23858
            ],
            "text": "Bin-"
          }
        ]
      },
      {
        "bbox": [
          304.73104,
          306.50946,
          531.50352,
          313.80546
        ],
        "id": "pdf-006-line-046",
        "source_page": 6,
        "text": "nenschifffahrt dient, ausgeübt wird, in dem Vertragsstaat besteu-",
        "words": [
          {
            "bbox": [
              304.73104,
              306.50946,
              352.79472,
              313.80546
            ],
            "text": "nenschifffahrt"
          },
          {
            "bbox": [
              354.74008,
              306.50946,
              374.4708,
              313.80546
            ],
            "text": "dient,"
          },
          {
            "bbox": [
              376.41544,
              306.50946,
              409.37232,
              313.80546
            ],
            "text": "ausgeübt"
          },
          {
            "bbox": [
              411.31768,
              306.50946,
              428.42136,
              313.80546
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              430.366,
              306.50946,
              436.53488,
              313.80546
            ],
            "text": "in"
          },
          {
            "bbox": [
              438.48008,
              306.50946,
              454.23216,
              313.80546
            ],
            "text": "dem"
          },
          {
            "bbox": [
              456.17632,
              306.50946,
              502.57152,
              313.80546
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              504.51688,
              306.50946,
              531.50352,
              313.80546
            ],
            "text": "besteu-"
          }
        ]
      },
      {
        "bbox": [
          304.73112,
          316.07634,
          531.50248,
          323.37234
        ],
        "id": "pdf-006-line-048",
        "source_page": 6,
        "text": "ert werden, in dem sich der Ort der tatsächlichen Geschäftslei-",
        "words": [
          {
            "bbox": [
              304.73112,
              316.07634,
              314.2472,
              323.37234
            ],
            "text": "ert"
          },
          {
            "bbox": [
              316.7716,
              316.07634,
              345.35488,
              323.37234
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              347.87848,
              316.07634,
              354.10184,
              323.37234
            ],
            "text": "in"
          },
          {
            "bbox": [
              356.626,
              316.07634,
              372.48704,
              323.37234
            ],
            "text": "dem"
          },
          {
            "bbox": [
              375.01024,
              316.07634,
              389.52848,
              323.37234
            ],
            "text": "sich"
          },
          {
            "bbox": [
              392.05264,
              316.07634,
              403.75368,
              323.37234
            ],
            "text": "der"
          },
          {
            "bbox": [
              406.27664,
              316.07634,
              417.57592,
              323.37234
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              420.10032,
              316.07634,
              431.80136,
              323.37234
            ],
            "text": "der"
          },
          {
            "bbox": [
              434.32432,
              316.07634,
              481.73104,
              323.37234
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              484.2552,
              316.07634,
              531.50248,
              323.37234
            ],
            "text": "Geschäftslei-"
          }
        ]
      },
      {
        "bbox": [
          304.73048,
          325.64338,
          424.2044,
          332.93938
        ],
        "id": "pdf-006-line-050",
        "source_page": 6,
        "text": "tung des Unternehmens befindet.",
        "words": [
          {
            "bbox": [
              304.73048,
              325.64338,
              320.73656,
              332.93938
            ],
            "text": "tung"
          },
          {
            "bbox": [
              322.95904,
              325.64338,
              335.99608,
              332.93938
            ],
            "text": "des"
          },
          {
            "bbox": [
              338.2188,
              325.64338,
              390.57424,
              332.93938
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              392.79696,
              325.64338,
              424.2044,
              332.93938
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
          400.246,
          347.39274,
          435.98688,
          354.56074
        ],
        "id": "pdf-006-line-053",
        "source_page": 6,
        "text": "Artikel 15",
        "words": [
          {
            "bbox": [
              400.246,
              347.39274,
              424.8704,
              354.56074
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.0916,
              347.39274,
              435.98688,
              354.56074
            ],
            "text": "15"
          }
        ]
      },
      {
        "bbox": [
          326.98816,
          361.14298,
          509.24496,
          368.31098
        ],
        "id": "pdf-006-line-056",
        "source_page": 6,
        "text": "Aufsichtsrats- und Verwaltungsratsvergütungen",
        "words": [
          {
            "bbox": [
              326.98816,
              361.14298,
              380.61872,
              368.31098
            ],
            "text": "Aufsichtsrats-"
          },
          {
            "bbox": [
              382.84136,
              361.14298,
              397.21368,
              368.31098
            ],
            "text": "und"
          },
          {
            "bbox": [
              399.43512,
              361.14298,
              509.24496,
              368.31098
            ],
            "text": "Verwaltungsratsvergütungen"
          }
        ]
      },
      {
        "bbox": [
          313.23384,
          374.89306,
          531.50208,
          382.18906
        ],
        "id": "pdf-006-line-058",
        "source_page": 6,
        "text": "Aufsichtsrats- und Verwaltungsratsvergütungen und ähnliche",
        "words": [
          {
            "bbox": [
              313.23384,
              374.89306,
              362.66408,
              382.18906
            ],
            "text": "Aufsichtsrats-"
          },
          {
            "bbox": [
              365.21656,
              374.89306,
              378.85512,
              382.18906
            ],
            "text": "und"
          },
          {
            "bbox": [
              381.40648,
              374.89306,
              482.98112,
              382.18906
            ],
            "text": "Verwaltungsratsvergütungen"
          },
          {
            "bbox": [
              485.5336,
              374.89306,
              499.17216,
              382.18906
            ],
            "text": "und"
          },
          {
            "bbox": [
              501.72352,
              374.89306,
              531.50208,
              382.18906
            ],
            "text": "ähnliche"
          }
        ]
      },
      {
        "bbox": [
          304.7296,
          384.45994,
          531.50096,
          391.75594
        ],
        "id": "pdf-006-line-060",
        "source_page": 6,
        "text": "Zahlungen, die eine in einem Vertragsstaat ansässige Person in",
        "words": [
          {
            "bbox": [
              304.7296,
              384.45994,
              344.58632,
              391.75594
            ],
            "text": "Zahlungen,"
          },
          {
            "bbox": [
              347.03768,
              384.45994,
              357.8512,
              391.75594
            ],
            "text": "die"
          },
          {
            "bbox": [
              360.30272,
              384.45994,
              375.11624,
              391.75594
            ],
            "text": "eine"
          },
          {
            "bbox": [
              377.56776,
              384.45994,
              383.79112,
              391.75594
            ],
            "text": "in"
          },
          {
            "bbox": [
              386.24304,
              384.45994,
              407.87944,
              391.75594
            ],
            "text": "einem"
          },
          {
            "bbox": [
              410.3304,
              384.45994,
              457.37944,
              391.75594
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              459.8316,
              384.45994,
              495.53176,
              391.75594
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              497.98328,
              384.45994,
              522.82568,
              391.75594
            ],
            "text": "Person"
          },
          {
            "bbox": [
              525.2776,
              384.45994,
              531.50096,
              391.75594
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          304.72928,
          394.0269,
          531.50072,
          401.3229
        ],
        "id": "pdf-006-line-062",
        "source_page": 6,
        "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-",
        "words": [
          {
            "bbox": [
              304.72928,
              394.0269,
              320.4284,
              401.3229
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              323.05008,
              394.0269,
              364.97032,
              401.3229
            ],
            "text": "Eigenschaft"
          },
          {
            "bbox": [
              367.59344,
              394.0269,
              377.66368,
              401.3229
            ],
            "text": "als"
          },
          {
            "bbox": [
              380.28728,
              394.0269,
              408.73032,
              401.3229
            ],
            "text": "Mitglied"
          },
          {
            "bbox": [
              411.35208,
              394.0269,
              424.38912,
              401.3229
            ],
            "text": "des"
          },
          {
            "bbox": [
              427.01272,
              394.0269,
              463.15984,
              401.3229
            ],
            "text": "Aufsichts-"
          },
          {
            "bbox": [
              465.78272,
              394.0269,
              482.07552,
              401.3229
            ],
            "text": "oder"
          },
          {
            "bbox": [
              484.6972,
              394.0269,
              531.50072,
              401.3229
            ],
            "text": "Verwaltungs-"
          }
        ]
      },
      {
        "bbox": [
          304.72872,
          403.59378,
          531.50032,
          410.88978
        ],
        "id": "pdf-006-line-064",
        "source_page": 6,
        "text": "rats einer Gesellschaft bezieht, die im anderen Vertragsstaat an-",
        "words": [
          {
            "bbox": [
              304.72872,
              403.59378,
              318.01184,
              410.88978
            ],
            "text": "rats"
          },
          {
            "bbox": [
              320.06672,
              403.59378,
              337.54312,
              410.88978
            ],
            "text": "einer"
          },
          {
            "bbox": [
              339.59608,
              403.59378,
              383.73112,
              410.88978
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              385.78552,
              403.59378,
              413.87464,
              410.88978
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              415.92824,
              403.59378,
              426.74176,
              410.88978
            ],
            "text": "die"
          },
          {
            "bbox": [
              428.79552,
              403.59378,
              437.39488,
              410.88978
            ],
            "text": "im"
          },
          {
            "bbox": [
              439.44808,
              403.59378,
              468.48776,
              410.88978
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              470.54192,
              403.59378,
              517.59104,
              410.88978
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              519.64536,
              403.59378,
              531.50032,
              410.88978
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          304.72832,
          413.16074,
          498.47184,
          420.45674
        ],
        "id": "pdf-006-line-066",
        "source_page": 6,
        "text": "sässig ist, können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              304.72832,
              413.16074,
              327.39056,
              420.45674
            ],
            "text": "sässig"
          },
          {
            "bbox": [
              329.61304,
              413.16074,
              340.13192,
              420.45674
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              342.35336,
              413.16074,
              368.63528,
              420.45674
            ],
            "text": "können"
          },
          {
            "bbox": [
              370.85728,
              413.16074,
              379.45664,
              420.45674
            ],
            "text": "im"
          },
          {
            "bbox": [
              381.67768,
              413.16074,
              410.71736,
              420.45674
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              412.93936,
              413.16074,
              431.72688,
              420.45674
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              433.94912,
              413.16074,
              467.66632,
              420.45674
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              469.88856,
              413.16074,
              498.47184,
              420.45674
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          400.244,
          434.91018,
          435.98488,
          442.07818
        ],
        "id": "pdf-006-line-069",
        "source_page": 6,
        "text": "Artikel 16",
        "words": [
          {
            "bbox": [
              400.244,
              434.91018,
              424.8684,
              442.07818
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.0896,
              434.91018,
              435.98488,
              442.07818
            ],
            "text": "16"
          }
        ]
      },
      {
        "bbox": [
          377.3592,
          448.66034,
          458.86944,
          455.82834
        ],
        "id": "pdf-006-line-071",
        "source_page": 6,
        "text": "Künstler und Sportler",
        "words": [
          {
            "bbox": [
              377.3592,
              448.66034,
              409.37336,
              455.82834
            ],
            "text": "Künstler"
          },
          {
            "bbox": [
              411.59536,
              448.66034,
              425.96768,
              455.82834
            ],
            "text": "und"
          },
          {
            "bbox": [
              428.18912,
              448.66034,
              458.86944,
              455.82834
            ],
            "text": "Sportler"
          }
        ]
      },
      {
        "bbox": [
          313.23208,
          462.41042,
          531.50176,
          469.70642
        ],
        "id": "pdf-006-line-074",
        "source_page": 6,
        "text": "(1) Ungeachtet der Artikel 7 und 14 können Einkünfte, die eine",
        "words": [
          {
            "bbox": [
              313.23208,
              462.41042,
              321.72296,
              469.70642
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.06984,
              462.41042,
              367.00912,
              469.70642
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              368.95976,
              462.41042,
              380.56224,
              469.70642
            ],
            "text": "der"
          },
          {
            "bbox": [
              382.51144,
              462.41042,
              404.58336,
              469.70642
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              406.53384,
              462.41042,
              410.98184,
              469.70642
            ],
            "text": "7"
          },
          {
            "bbox": [
              412.93216,
              462.41042,
              426.472,
              469.70642
            ],
            "text": "und"
          },
          {
            "bbox": [
              428.42128,
              462.41042,
              437.2672,
              469.70642
            ],
            "text": "14"
          },
          {
            "bbox": [
              439.21752,
              462.41042,
              465.2528,
              469.70642
            ],
            "text": "können"
          },
          {
            "bbox": [
              467.20312,
              462.41042,
              502.22152,
              469.70642
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              504.1712,
              462.41042,
              514.88616,
              469.70642
            ],
            "text": "die"
          },
          {
            "bbox": [
              516.83616,
              462.41042,
              531.50176,
              469.70642
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          304.72832,
          471.9773,
          531.49976,
          479.2733
        ],
        "id": "pdf-006-line-075",
        "source_page": 6,
        "text": "in einem Vertragsstaat ansässige Person als Künstler, wie Büh-",
        "words": [
          {
            "bbox": [
              304.72832,
              471.9773,
              310.95168,
              479.2733
            ],
            "text": "in"
          },
          {
            "bbox": [
              313.50264,
              471.9773,
              335.13904,
              479.2733
            ],
            "text": "einem"
          },
          {
            "bbox": [
              337.68904,
              471.9773,
              384.73808,
              479.2733
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              387.28928,
              471.9773,
              422.98944,
              479.2733
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              425.54,
              471.9773,
              450.3824,
              479.2733
            ],
            "text": "Person"
          },
          {
            "bbox": [
              452.93336,
              471.9773,
              463.0036,
              479.2733
            ],
            "text": "als"
          },
          {
            "bbox": [
              465.55528,
              471.9773,
              496.7792,
              479.2733
            ],
            "text": "Künstler,"
          },
          {
            "bbox": [
              499.3296,
              471.9773,
              511.46344,
              479.2733
            ],
            "text": "wie"
          },
          {
            "bbox": [
              514.01408,
              471.9773,
              531.49976,
              479.2733
            ],
            "text": "Büh-"
          }
        ]
      },
      {
        "bbox": [
          304.72776,
          481.54418,
          531.50216,
          488.84018
        ],
        "id": "pdf-006-line-077",
        "source_page": 6,
        "text": "nen-, Film-, Rundfunk- und Fernsehkünstler sowie Musiker, oder",
        "words": [
          {
            "bbox": [
              304.72776,
              481.54418,
              323.17144,
              488.84018
            ],
            "text": "nen-,"
          },
          {
            "bbox": [
              325.15024,
              481.54418,
              345.34904,
              488.84018
            ],
            "text": "Film-,"
          },
          {
            "bbox": [
              347.32784,
              481.54418,
              384.80504,
              488.84018
            ],
            "text": "Rundfunk-"
          },
          {
            "bbox": [
              386.78448,
              481.54418,
              400.38256,
              488.84018
            ],
            "text": "und"
          },
          {
            "bbox": [
              402.36088,
              481.54418,
              458.72904,
              488.84018
            ],
            "text": "Fernsehkünstler"
          },
          {
            "bbox": [
              460.7072,
              481.54418,
              481.35176,
              488.84018
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              483.33072,
              481.54418,
              513.29144,
              488.84018
            ],
            "text": "Musiker,"
          },
          {
            "bbox": [
              515.27024,
              481.54418,
              531.50216,
              488.84018
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          304.72808,
          491.11106,
          531.49992,
          498.40706
        ],
        "id": "pdf-006-line-079",
        "source_page": 6,
        "text": "als Sportler aus ihrer im anderen Vertragsstaat persönlich aus-",
        "words": [
          {
            "bbox": [
              304.72808,
              491.11106,
              314.83104,
              498.40706
            ],
            "text": "als"
          },
          {
            "bbox": [
              317.51464,
              491.11106,
              346.10168,
              498.40706
            ],
            "text": "Sportler"
          },
          {
            "bbox": [
              348.78336,
              491.11106,
              361.55824,
              498.40706
            ],
            "text": "aus"
          },
          {
            "bbox": [
              364.24184,
              491.11106,
              380.00632,
              498.40706
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              382.688,
              491.11106,
              391.30368,
              498.40706
            ],
            "text": "im"
          },
          {
            "bbox": [
              393.98544,
              491.11106,
              423.12328,
              498.40706
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              425.80608,
              491.11106,
              473.05192,
              498.40706
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              475.73504,
              491.11106,
              512.91408,
              498.40706
            ],
            "text": "persönlich"
          },
          {
            "bbox": [
              515.59688,
              491.11106,
              531.49992,
              498.40706
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
          304.72776,
          500.6781,
          531.49792,
          507.9741
        ],
        "id": "pdf-006-line-081",
        "source_page": 6,
        "text": "geübten Tätigkeit bezieht, im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              304.72776,
              500.6781,
              334.23328,
              507.9741
            ],
            "text": "geübten"
          },
          {
            "bbox": [
              336.94384,
              500.6781,
              367.008,
              507.9741
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              369.7188,
              500.6781,
              398.11672,
              507.9741
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              400.82672,
              500.6781,
              409.47024,
              507.9741
            ],
            "text": "im"
          },
          {
            "bbox": [
              412.17984,
              500.6781,
              441.48408,
              507.9741
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              444.19464,
              500.6781,
              463.15848,
              507.9741
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              465.86928,
              500.6781,
              499.9392,
              507.9741
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              502.65,
              500.6781,
              531.49792,
              507.9741
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          304.72728,
          510.24498,
          531.49928,
          517.54098
        ],
        "id": "pdf-006-line-083",
        "source_page": 6,
        "text": "Ungeachtet auch des Artikels 12 können Vergütungen jeder Art,",
        "words": [
          {
            "bbox": [
              304.72728,
              510.24498,
              346.1104,
              517.54098
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              348.33232,
              510.24498,
              365.81736,
              517.54098
            ],
            "text": "auch"
          },
          {
            "bbox": [
              368.03904,
              510.24498,
              381.07608,
              517.54098
            ],
            "text": "des"
          },
          {
            "bbox": [
              383.29848,
              510.24498,
              409.6656,
              517.54098
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              411.888,
              510.24498,
              420.78328,
              517.54098
            ],
            "text": "12"
          },
          {
            "bbox": [
              423.00496,
              510.24498,
              449.28688,
              517.54098
            ],
            "text": "können"
          },
          {
            "bbox": [
              451.50856,
              510.24498,
              496.6576,
              517.54098
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              498.87928,
              510.24498,
              516.65056,
              517.54098
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              518.87104,
              510.24498,
              531.49928,
              517.54098
            ],
            "text": "Art,"
          }
        ]
      },
      {
        "bbox": [
          304.72656,
          519.81186,
          531.49896,
          527.10786
        ],
        "id": "pdf-006-line-085",
        "source_page": 6,
        "text": "die für die Benutzung oder das Recht auf Benutzung des Na-",
        "words": [
          {
            "bbox": [
              304.72656,
              519.81186,
              315.718,
              527.10786
            ],
            "text": "die"
          },
          {
            "bbox": [
              318.48296,
              519.81186,
              328.1392,
              527.10786
            ],
            "text": "für"
          },
          {
            "bbox": [
              330.90336,
              519.81186,
              341.8948,
              527.10786
            ],
            "text": "die"
          },
          {
            "bbox": [
              344.65976,
              519.81186,
              383.88512,
              527.10786
            ],
            "text": "Benutzung"
          },
          {
            "bbox": [
              386.65096,
              519.81186,
              403.2108,
              527.10786
            ],
            "text": "oder"
          },
          {
            "bbox": [
              405.97496,
              519.81186,
              419.19,
              527.10786
            ],
            "text": "das"
          },
          {
            "bbox": [
              421.956,
              519.81186,
              443.34752,
              527.10786
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              446.11304,
              519.81186,
              457.40112,
              527.10786
            ],
            "text": "auf"
          },
          {
            "bbox": [
              460.16624,
              519.81186,
              499.3916,
              527.10786
            ],
            "text": "Benutzung"
          },
          {
            "bbox": [
              502.15744,
              519.81186,
              515.37248,
              527.10786
            ],
            "text": "des"
          },
          {
            "bbox": [
              518.13848,
              519.81186,
              531.49896,
              527.10786
            ],
            "text": "Na-"
          }
        ]
      },
      {
        "bbox": [
          304.72696,
          529.37874,
          531.5,
          536.67474
        ],
        "id": "pdf-006-line-087",
        "source_page": 6,
        "text": "mens, des Bildes oder sonstiger Persönlichkeitsrechte dieser",
        "words": [
          {
            "bbox": [
              304.72696,
              529.37874,
              326.8712,
              536.67474
            ],
            "text": "mens,"
          },
          {
            "bbox": [
              329.97696,
              529.37874,
              343.192,
              536.67474
            ],
            "text": "des"
          },
          {
            "bbox": [
              346.29912,
              529.37874,
              368.81032,
              536.67474
            ],
            "text": "Bildes"
          },
          {
            "bbox": [
              371.91744,
              529.37874,
              388.47728,
              536.67474
            ],
            "text": "oder"
          },
          {
            "bbox": [
              391.58256,
              529.37874,
              425.17896,
              536.67474
            ],
            "text": "sonstiger"
          },
          {
            "bbox": [
              428.28424,
              529.37874,
              506.17768,
              536.67474
            ],
            "text": "Persönlichkeitsrechte"
          },
          {
            "bbox": [
              509.28376,
              529.37874,
              531.5,
              536.67474
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          304.72696,
          538.94578,
          531.49968,
          546.24178
        ],
        "id": "pdf-006-line-089",
        "source_page": 6,
        "text": "Person gezahlt werden, im anderen Staat auch dann besteuert",
        "words": [
          {
            "bbox": [
              304.72696,
              538.94578,
              329.64336,
              546.24178
            ],
            "text": "Person"
          },
          {
            "bbox": [
              332.32464,
              538.94578,
              358.12864,
              546.24178
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              360.81016,
              538.94578,
              389.48224,
              546.24178
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              392.16296,
              538.94578,
              400.77712,
              546.24178
            ],
            "text": "im"
          },
          {
            "bbox": [
              403.45744,
              538.94578,
              432.58592,
              546.24178
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              435.2672,
              538.94578,
              454.11392,
              546.24178
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              456.79544,
              538.94578,
              474.32488,
              546.24178
            ],
            "text": "auch"
          },
          {
            "bbox": [
              477.00616,
              538.94578,
              494.98288,
              546.24178
            ],
            "text": "dann"
          },
          {
            "bbox": [
              497.66416,
              538.94578,
              531.49968,
              546.24178
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          304.72632,
          548.51266,
          531.49872,
          555.80866
        ],
        "id": "pdf-006-line-091",
        "source_page": 6,
        "text": "werden, wenn dort keine persönliche Tätigkeit ausgeübt wird.",
        "words": [
          {
            "bbox": [
              304.72632,
              548.51266,
              333.84344,
              555.80866
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              336.66416,
              548.51266,
              356.18376,
              555.80866
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              359.00504,
              548.51266,
              373.82704,
              555.80866
            ],
            "text": "dort"
          },
          {
            "bbox": [
              376.64864,
              548.51266,
              395.93512,
              555.80866
            ],
            "text": "keine"
          },
          {
            "bbox": [
              398.75616,
              548.51266,
              440.97296,
              555.80866
            ],
            "text": "persönliche"
          },
          {
            "bbox": [
              443.794,
              548.51266,
              474.21704,
              555.80866
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              477.03864,
              548.51266,
              510.99968,
              555.80866
            ],
            "text": "ausgeübt"
          },
          {
            "bbox": [
              513.82128,
              548.51266,
              531.49872,
              555.80866
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          304.72664,
          558.07954,
          531.49848,
          565.37554
        ],
        "id": "pdf-006-line-093",
        "source_page": 6,
        "text": "Entsprechendes gilt für Einkünfte aus der Duldung von Aufzeich-",
        "words": [
          {
            "bbox": [
              304.72664,
              558.07954,
              362.24272,
              565.37554
            ],
            "text": "Entsprechendes"
          },
          {
            "bbox": [
              364.21136,
              558.07954,
              374.77856,
              565.37554
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              376.74664,
              558.07954,
              386.16144,
              565.37554
            ],
            "text": "für"
          },
          {
            "bbox": [
              388.12816,
              558.07954,
              421.11288,
              565.37554
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              423.0804,
              558.07954,
              435.75896,
              565.37554
            ],
            "text": "aus"
          },
          {
            "bbox": [
              437.7276,
              558.07954,
              449.36512,
              565.37554
            ],
            "text": "der"
          },
          {
            "bbox": [
              451.33184,
              558.07954,
              481.22312,
              565.37554
            ],
            "text": "Duldung"
          },
          {
            "bbox": [
              483.19152,
              558.07954,
              496.16776,
              565.37554
            ],
            "text": "von"
          },
          {
            "bbox": [
              498.1356,
              558.07954,
              531.49848,
              565.37554
            ],
            "text": "Aufzeich-"
          }
        ]
      },
      {
        "bbox": [
          304.72728,
          567.64642,
          531.4988,
          574.94242
        ],
        "id": "pdf-006-line-095",
        "source_page": 6,
        "text": "nungen und Übertragungen von künstlerischen und sportlichen",
        "words": [
          {
            "bbox": [
              304.72728,
              567.64642,
              331.40376,
              574.94242
            ],
            "text": "nungen"
          },
          {
            "bbox": [
              333.90624,
              567.64642,
              347.5448,
              574.94242
            ],
            "text": "und"
          },
          {
            "bbox": [
              350.04616,
              567.64642,
              403.66384,
              574.94242
            ],
            "text": "Übertragungen"
          },
          {
            "bbox": [
              406.16632,
              567.64642,
              419.20608,
              574.94242
            ],
            "text": "von"
          },
          {
            "bbox": [
              421.70856,
              567.64642,
              473.26576,
              574.94242
            ],
            "text": "künstlerischen"
          },
          {
            "bbox": [
              475.76824,
              567.64642,
              489.4068,
              574.94242
            ],
            "text": "und"
          },
          {
            "bbox": [
              491.90816,
              567.64642,
              531.4988,
              574.94242
            ],
            "text": "sportlichen"
          }
        ]
      },
      {
        "bbox": [
          304.72664,
          577.21346,
          469.69864,
          584.50946
        ],
        "id": "pdf-006-line-096",
        "source_page": 6,
        "text": "Darbietungen durch Rundfunk und Fernsehen.",
        "words": [
          {
            "bbox": [
              304.72664,
              577.21346,
              352.8756,
              584.50946
            ],
            "text": "Darbietungen"
          },
          {
            "bbox": [
              355.0976,
              577.21346,
              375.54752,
              584.50946
            ],
            "text": "durch"
          },
          {
            "bbox": [
              377.76952,
              577.21346,
              412.29848,
              584.50946
            ],
            "text": "Rundfunk"
          },
          {
            "bbox": [
              414.5196,
              577.21346,
              428.15816,
              584.50946
            ],
            "text": "und"
          },
          {
            "bbox": [
              430.37904,
              577.21346,
              469.69864,
              584.50946
            ],
            "text": "Fernsehen."
          }
        ]
      },
      {
        "bbox": [
          313.23016,
          590.96346,
          531.49872,
          598.25946
        ],
        "id": "pdf-006-line-099",
        "source_page": 6,
        "text": "(2) Fließen Einkünfte der in Absatz 1 genannten Art nicht dem",
        "words": [
          {
            "bbox": [
              313.23016,
              590.96346,
              321.81888,
              598.25946
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.2636,
              590.96346,
              351.88872,
              598.25946
            ],
            "text": "Fließen"
          },
          {
            "bbox": [
              353.88792,
              590.96346,
              387.12392,
              598.25946
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              389.1228,
              590.96346,
              400.82304,
              598.25946
            ],
            "text": "der"
          },
          {
            "bbox": [
              402.82112,
              590.96346,
              409.04408,
              598.25946
            ],
            "text": "in"
          },
          {
            "bbox": [
              411.04328,
              590.96346,
              435.62144,
              598.25946
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              437.6212,
              590.96346,
              442.0692,
              598.25946
            ],
            "text": "1"
          },
          {
            "bbox": [
              444.0684,
              590.96346,
              481.7532,
              598.25946
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              483.7524,
              590.96346,
              494.1564,
              598.25946
            ],
            "text": "Art"
          },
          {
            "bbox": [
              496.15592,
              590.96346,
              513.63896,
              598.25946
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              515.6384,
              590.96346,
              531.49872,
              598.25946
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.72592,
          600.5305,
          531.49768,
          607.8265
        ],
        "id": "pdf-006-line-101",
        "source_page": 6,
        "text": "Künstler oder Sportler selbst, sondern einer anderen Person zu,",
        "words": [
          {
            "bbox": [
              304.72592,
              600.5305,
              334.11256,
              607.8265
            ],
            "text": "Künstler"
          },
          {
            "bbox": [
              336.36304,
              600.5305,
              352.65584,
              607.8265
            ],
            "text": "oder"
          },
          {
            "bbox": [
              354.90632,
              600.5305,
              383.3788,
              607.8265
            ],
            "text": "Sportler"
          },
          {
            "bbox": [
              385.62928,
              600.5305,
              409.1852,
              607.8265
            ],
            "text": "selbst,"
          },
          {
            "bbox": [
              411.43632,
              600.5305,
              440.62248,
              607.8265
            ],
            "text": "sondern"
          },
          {
            "bbox": [
              442.87416,
              600.5305,
              460.35056,
              607.8265
            ],
            "text": "einer"
          },
          {
            "bbox": [
              462.60104,
              600.5305,
              491.64072,
              607.8265
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              493.8924,
              600.5305,
              518.7348,
              607.8265
            ],
            "text": "Person"
          },
          {
            "bbox": [
              520.98656,
              600.5305,
              531.49768,
              607.8265
            ],
            "text": "zu,"
          }
        ]
      },
      {
        "bbox": [
          304.72512,
          610.09738,
          531.49496,
          617.39338
        ],
        "id": "pdf-006-line-103",
        "source_page": 6,
        "text": "so können deren Einkünfte ungeachtet der Artikel 7, 12 und 14 in",
        "words": [
          {
            "bbox": [
              304.72512,
              610.09738,
              313.27712,
              617.39338
            ],
            "text": "so"
          },
          {
            "bbox": [
              315.23728,
              610.09738,
              341.31904,
              617.39338
            ],
            "text": "können"
          },
          {
            "bbox": [
              343.27864,
              610.09738,
              363.416,
              617.39338
            ],
            "text": "deren"
          },
          {
            "bbox": [
              365.3756,
              610.09738,
              398.29448,
              617.39338
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              400.25376,
              610.09738,
              439.94848,
              617.39338
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              441.9084,
              610.09738,
              453.52936,
              617.39338
            ],
            "text": "der"
          },
          {
            "bbox": [
              455.48784,
              610.09738,
              477.61536,
              617.39338
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              479.57504,
              610.09738,
              486.20624,
              617.39338
            ],
            "text": "7,"
          },
          {
            "bbox": [
              488.1652,
              610.09738,
              497.0204,
              617.39338
            ],
            "text": "12"
          },
          {
            "bbox": [
              498.98,
              610.09738,
              512.5384,
              617.39338
            ],
            "text": "und"
          },
          {
            "bbox": [
              514.49688,
              610.09738,
              523.35208,
              617.39338
            ],
            "text": "14"
          },
          {
            "bbox": [
              525.31168,
              610.09738,
              531.49496,
              617.39338
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          304.72488,
          619.66426,
          519.5876,
          626.96026
        ],
        "id": "pdf-006-line-105",
        "source_page": 6,
        "text": "dem Vertragsstaat besteuert werden, aus dem sie stammen.",
        "words": [
          {
            "bbox": [
              304.72488,
              619.66426,
              320.58592,
              626.96026
            ],
            "text": "dem"
          },
          {
            "bbox": [
              322.80696,
              619.66426,
              369.856,
              626.96026
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              372.07824,
              619.66426,
              405.79544,
              626.96026
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              408.01768,
              619.66426,
              436.60096,
              626.96026
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              438.8224,
              619.66426,
              451.56456,
              626.96026
            ],
            "text": "aus"
          },
          {
            "bbox": [
              453.78728,
              619.66426,
              469.64832,
              626.96026
            ],
            "text": "dem"
          },
          {
            "bbox": [
              471.86936,
              619.66426,
              481.94072,
              626.96026
            ],
            "text": "sie"
          },
          {
            "bbox": [
              484.16232,
              619.66426,
              519.5876,
              626.96026
            ],
            "text": "stammen."
          }
        ]
      },
      {
        "bbox": [
          400.24072,
          641.41378,
          435.9816,
          648.58178
        ],
        "id": "pdf-006-line-108",
        "source_page": 6,
        "text": "Artikel 17",
        "words": [
          {
            "bbox": [
              400.24072,
              641.41378,
              424.86512,
              648.58178
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.08632,
              641.41378,
              435.9816,
              648.58178
            ],
            "text": "17"
          }
        ]
      },
      {
        "bbox": [
          328.36272,
          655.16394,
          507.85992,
          662.33194
        ],
        "id": "pdf-006-line-110",
        "source_page": 6,
        "text": "Altersbezüge, Renten und Unterhaltszahlungen",
        "words": [
          {
            "bbox": [
              328.36272,
              655.16394,
              380.69976,
              662.33194
            ],
            "text": "Altersbezüge,"
          },
          {
            "bbox": [
              382.9212,
              655.16394,
              410.13968,
              662.33194
            ],
            "text": "Renten"
          },
          {
            "bbox": [
              412.36056,
              655.16394,
              426.73288,
              662.33194
            ],
            "text": "und"
          },
          {
            "bbox": [
              428.95432,
              655.16394,
              507.85992,
              662.33194
            ],
            "text": "Unterhaltszahlungen"
          }
        ]
      },
      {
        "bbox": [
          313.2284,
          668.91402,
          531.49584,
          676.21002
        ],
        "id": "pdf-006-line-113",
        "source_page": 6,
        "text": "(1) Vorbehaltlich des Artikels 18 Absatz 2 und 3 können Ru-",
        "words": [
          {
            "bbox": [
              313.2284,
              668.91402,
              321.83136,
              676.21002
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.29032,
              668.91402,
              372.54128,
              676.21002
            ],
            "text": "Vorbehaltlich"
          },
          {
            "bbox": [
              375.21448,
              668.91402,
              388.26496,
              676.21002
            ],
            "text": "des"
          },
          {
            "bbox": [
              390.93888,
              668.91402,
              417.35304,
              676.21002
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              420.02696,
              668.91402,
              428.92896,
              676.21002
            ],
            "text": "18"
          },
          {
            "bbox": [
              431.60216,
              668.91402,
              456.21592,
              676.21002
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              458.88968,
              668.91402,
              463.33768,
              676.21002
            ],
            "text": "2"
          },
          {
            "bbox": [
              466.01088,
              668.91402,
              479.66288,
              676.21002
            ],
            "text": "und"
          },
          {
            "bbox": [
              482.33496,
              668.91402,
              486.78296,
              676.21002
            ],
            "text": "3"
          },
          {
            "bbox": [
              489.45616,
              668.91402,
              515.7716,
              676.21002
            ],
            "text": "können"
          },
          {
            "bbox": [
              518.4448,
              668.91402,
              531.49584,
              676.21002
            ],
            "text": "Ru-"
          }
        ]
      },
      {
        "bbox": [
          304.72408,
          678.4809,
          531.49704,
          685.7769
        ],
        "id": "pdf-006-line-115",
        "source_page": 6,
        "text": "hegehälter und ähnliche Vergütungen oder Renten, die eine in ei-",
        "words": [
          {
            "bbox": [
              304.72408,
              678.4809,
              341.87688,
              685.7769
            ],
            "text": "hegehälter"
          },
          {
            "bbox": [
              343.83376,
              678.4809,
              357.38912,
              685.7769
            ],
            "text": "und"
          },
          {
            "bbox": [
              359.34608,
              678.4809,
              388.8332,
              685.7769
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              390.79088,
              678.4809,
              435.52408,
              685.7769
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              437.48216,
              678.4809,
              453.65024,
              685.7769
            ],
            "text": "oder"
          },
          {
            "bbox": [
              455.60712,
              678.4809,
              482.96624,
              685.7769
            ],
            "text": "Renten,"
          },
          {
            "bbox": [
              484.92376,
              678.4809,
              495.65408,
              685.7769
            ],
            "text": "die"
          },
          {
            "bbox": [
              497.61176,
              678.4809,
              512.30048,
              685.7769
            ],
            "text": "eine"
          },
          {
            "bbox": [
              514.25824,
              678.4809,
              520.44008,
              685.7769
            ],
            "text": "in"
          },
          {
            "bbox": [
              522.39816,
              678.4809,
              531.49704,
              685.7769
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          304.72344,
          688.04794,
          531.49544,
          695.34394
        ],
        "id": "pdf-006-line-117",
        "source_page": 6,
        "text": "nem Vertragsstaat ansässige Person aus dem anderen Vertrags-",
        "words": [
          {
            "bbox": [
              304.72344,
              688.04794,
              320.26816,
              695.34394
            ],
            "text": "nem"
          },
          {
            "bbox": [
              322.25608,
              688.04794,
              369.1768,
              695.34394
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              371.166,
              688.04794,
              406.78064,
              695.34394
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              408.76928,
              688.04794,
              433.55824,
              695.34394
            ],
            "text": "Person"
          },
          {
            "bbox": [
              435.54712,
              688.04794,
              448.26784,
              695.34394
            ],
            "text": "aus"
          },
          {
            "bbox": [
              450.25752,
              688.04794,
              466.09728,
              695.34394
            ],
            "text": "dem"
          },
          {
            "bbox": [
              468.0852,
              688.04794,
              497.06072,
              695.34394
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              499.0496,
              688.04794,
              531.49544,
              695.34394
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          304.72392,
          697.61482,
          512.53376,
          704.91082
        ],
        "id": "pdf-006-line-119",
        "source_page": 6,
        "text": "staat erhält, nur im erstgenannten Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              304.72392,
              697.61482,
              322.3532,
              704.91082
            ],
            "text": "staat"
          },
          {
            "bbox": [
              324.57544,
              697.61482,
              346.79344,
              704.91082
            ],
            "text": "erhält,"
          },
          {
            "bbox": [
              349.01488,
              697.61482,
              360.57344,
              704.91082
            ],
            "text": "nur"
          },
          {
            "bbox": [
              362.79424,
              697.61482,
              371.3936,
              704.91082
            ],
            "text": "im"
          },
          {
            "bbox": [
              373.61464,
              697.61482,
              424.77928,
              704.91082
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              427.00128,
              697.61482,
              445.7888,
              704.91082
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              448.01104,
              697.61482,
              481.72824,
              704.91082
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              483.95048,
              697.61482,
              512.53376,
              704.91082
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.22776,
          711.36498,
          531.49568,
          718.66098
        ],
        "id": "pdf-006-line-121",
        "source_page": 6,
        "text": "(2) Ungeachtet des Absatzes 1 können Leistungen, die auf",
        "words": [
          {
            "bbox": [
              313.22776,
              711.36498,
              321.9952,
              718.66098
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.61864,
              711.36498,
              368.80256,
              718.66098
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              371.72216,
              711.36498,
              384.9372,
              718.66098
            ],
            "text": "des"
          },
          {
            "bbox": [
              387.85728,
              711.36498,
              421.21048,
              718.66098
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              424.13056,
              711.36498,
              428.57856,
              718.66098
            ],
            "text": "1"
          },
          {
            "bbox": [
              431.49784,
              711.36498,
              458.22456,
              718.66098
            ],
            "text": "können"
          },
          {
            "bbox": [
              461.14384,
              711.36498,
              503.3784,
              718.66098
            ],
            "text": "Leistungen,"
          },
          {
            "bbox": [
              506.29712,
              711.36498,
              517.28856,
              718.66098
            ],
            "text": "die"
          },
          {
            "bbox": [
              520.2076,
              711.36498,
              531.49568,
              718.66098
            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
          304.72376,
          720.93194,
          531.49824,
          728.22794
        ],
        "id": "pdf-006-line-123",
        "source_page": 6,
        "text": "Grund der Sozialversicherungsgesetzgebung eines Vertragsstaa-",
        "words": [
          {
            "bbox": [
              304.72376,
              720.93194,
              326.8348,
              728.22794
            ],
            "text": "Grund"
          },
          {
            "bbox": [
              328.7684,
              720.93194,
              340.33952,
              728.22794
            ],
            "text": "der"
          },
          {
            "bbox": [
              342.27304,
              720.93194,
              462.21392,
              728.22794
            ],
            "text": "Sozialversicherungsgesetzgebung"
          },
          {
            "bbox": [
              464.14912,
              720.93194,
              482.70168,
              728.22794
            ],
            "text": "eines"
          },
          {
            "bbox": [
              484.63704,
              720.93194,
              531.49824,
              728.22794
            ],
            "text": "Vertragsstaa-"
          }
        ]
      },
      {
        "bbox": [
          304.72424,
          730.4989,
          516.56936,
          737.7949
        ],
        "id": "pdf-006-line-124",
        "source_page": 6,
        "text": "tes geleistet werden, nur in diesem Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              304.72424,
              730.4989,
              315.44104,
              737.7949
            ],
            "text": "tes"
          },
          {
            "bbox": [
              317.66376,
              730.4989,
              347.6328,
              737.7949
            ],
            "text": "geleistet"
          },
          {
            "bbox": [
              349.85504,
              730.4989,
              378.43832,
              737.7949
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              380.65976,
              730.4989,
              392.21832,
              737.7949
            ],
            "text": "nur"
          },
          {
            "bbox": [
              394.43912,
              730.4989,
              400.66248,
              737.7949
            ],
            "text": "in"
          },
          {
            "bbox": [
              402.88448,
              730.4989,
              428.81576,
              737.7949
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              431.0368,
              730.4989,
              449.82432,
              737.7949
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              452.04656,
              730.4989,
              485.76376,
              737.7949
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              487.986,
              730.4989,
              516.56936,
              737.7949
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.22808,
          744.24898,
          531.49768,
          751.54498
        ],
        "id": "pdf-006-line-126",
        "source_page": 6,
        "text": "(3) Wiederkehrende und einmalige Vergütungen, die einer der",
        "words": [
          {
            "bbox": [
              313.22808,
              744.24898,
              321.81088,
              751.54498
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.24968,
              744.24898,
              384.54664,
              751.54498
            ],
            "text": "Wiederkehrende"
          },
          {
            "bbox": [
              386.54256,
              744.24898,
              400.1744,
              751.54498
            ],
            "text": "und"
          },
          {
            "bbox": [
              402.1696,
              744.24898,
              436.21584,
              751.54498
            ],
            "text": "einmalige"
          },
          {
            "bbox": [
              438.21176,
              744.24898,
              485.54696,
              751.54498
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              487.54264,
              744.24898,
              498.34944,
              751.54498
            ],
            "text": "die"
          },
          {
            "bbox": [
              500.34536,
              744.24898,
              517.80824,
              751.54498
            ],
            "text": "einer"
          },
          {
            "bbox": [
              519.80336,
              744.24898,
              531.49768,
              751.54498
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.7244,
          753.81586,
          531.49608,
          761.11186
        ],
        "id": "pdf-006-line-128",
        "source_page": 6,
        "text": "Vertragsstaaten oder eine seiner Gebietskörperschaften an eine",
        "words": [
          {
            "bbox": [
              304.7244,
              753.81586,
              360.41824,
              761.11186
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              362.69648,
              753.81586,
              378.98928,
              761.11186
            ],
            "text": "oder"
          },
          {
            "bbox": [
              381.26632,
              753.81586,
              396.07984,
              761.11186
            ],
            "text": "eine"
          },
          {
            "bbox": [
              398.35768,
              753.81586,
              419.83408,
              761.11186
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              422.11112,
              753.81586,
              503.38296,
              761.11186
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              505.6612,
              753.81586,
              514.40408,
              761.11186
            ],
            "text": "an"
          },
          {
            "bbox": [
              516.6824,
              753.81586,
              531.49608,
              761.11186
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          304.72376,
          763.38274,
          531.49728,
          770.67874
        ],
        "id": "pdf-006-line-130",
        "source_page": 6,
        "text": "im anderen Vertragsstaat ansässige Person als Entschädigung",
        "words": [
          {
            "bbox": [
              304.72376,
              763.38274,
              313.36136,
              770.67874
            ],
            "text": "im"
          },
          {
            "bbox": [
              316.06504,
              763.38274,
              345.33408,
              770.67874
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              348.0388,
              763.38274,
              395.54656,
              770.67874
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              398.25144,
              763.38274,
              434.25752,
              770.67874
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              436.96184,
              763.38274,
              461.99544,
              770.67874
            ],
            "text": "Person"
          },
          {
            "bbox": [
              464.70016,
              763.38274,
              474.84688,
              770.67874
            ],
            "text": "als"
          },
          {
            "bbox": [
              477.55232,
              763.38274,
              531.49728,
              770.67874
            ],
            "text": "Entschädigung"
          }
        ]
      },
      {
        "bbox": [
          304.72416,
          772.94962,
          531.496,
          780.24562
        ],
        "id": "pdf-006-line-131",
        "source_page": 6,
        "text": "für politische Verfolgung oder für Unrecht oder Schäden auf-",
        "words": [
          {
            "bbox": [
              304.72416,
              772.94962,
              314.3804,
              780.24562
            ],
            "text": "für"
          },
          {
            "bbox": [
              317.45824,
              772.94962,
              352.47664,
              780.24562
            ],
            "text": "politische"
          },
          {
            "bbox": [
              355.55528,
              772.94962,
              394.69,
              780.24562
            ],
            "text": "Verfolgung"
          },
          {
            "bbox": [
              397.76952,
              772.94962,
              414.32936,
              780.24562
            ],
            "text": "oder"
          },
          {
            "bbox": [
              417.4072,
              772.94962,
              427.06344,
              780.24562
            ],
            "text": "für"
          },
          {
            "bbox": [
              430.14128,
              772.94962,
              458.97224,
              780.24562
            ],
            "text": "Unrecht"
          },
          {
            "bbox": [
              462.05144,
              772.94962,
              478.61128,
              780.24562
            ],
            "text": "oder"
          },
          {
            "bbox": [
              481.68912,
              772.94962,
              513.92864,
              780.24562
            ],
            "text": "Schäden"
          },
          {
            "bbox": [
              517.00752,
              772.94962,
              531.496,
              780.24562
            ],
            "text": "auf-"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          75.1172,
          290.55158,
          82.4132
        ],
        "id": "pdf-007-line-003",
        "source_page": 7,
        "text": "grund von Kriegshandlungen (einschließlich Wiedergutma-",
        "words": [
          {
            "bbox": [
              63.7795,
              75.1172,
              85.0279,
              82.4132
            ],
            "text": "grund"
          },
          {
            "bbox": [
              90.87894,
              75.1172,
              104.0967,
              82.4132
            ],
            "text": "von"
          },
          {
            "bbox": [
              109.94886,
              75.1172,
              175.87966,
              82.4132
            ],
            "text": "Kriegshandlungen"
          },
          {
            "bbox": [
              181.73174,
              75.1172,
              232.89382,
              82.4132
            ],
            "text": "(einschließlich"
          },
          {
            "bbox": [
              238.7459,
              75.1172,
              290.55158,
              82.4132
            ],
            "text": "Wiedergutma-"
          }
        ]
      },
      {
        "bbox": [
          63.77982,
          84.68424,
          290.55062,
          91.98024
        ],
        "id": "pdf-007-line-005",
        "source_page": 7,
        "text": "chungsleistungen) oder des Wehr- oder Zivildienstes oder eines",
        "words": [
          {
            "bbox": [
              63.77982,
              84.68424,
              128.6739,
              91.98024
            ],
            "text": "chungsleistungen)"
          },
          {
            "bbox": [
              130.8767,
              84.68424,
              147.16958,
              91.98024
            ],
            "text": "oder"
          },
          {
            "bbox": [
              149.37214,
              84.68424,
              162.40926,
              91.98024
            ],
            "text": "des"
          },
          {
            "bbox": [
              164.61374,
              84.68424,
              186.1495,
              91.98024
            ],
            "text": "Wehr-"
          },
          {
            "bbox": [
              188.35326,
              84.68424,
              204.64614,
              91.98024
            ],
            "text": "oder"
          },
          {
            "bbox": [
              206.8487,
              84.68424,
              251.03838,
              91.98024
            ],
            "text": "Zivildienstes"
          },
          {
            "bbox": [
              253.24286,
              84.68424,
              269.53566,
              91.98024
            ],
            "text": "oder"
          },
          {
            "bbox": [
              271.73822,
              84.68424,
              290.55062,
              91.98024
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          94.25112,
          290.55158,
          101.54712
        ],
        "id": "pdf-007-line-007",
        "source_page": 7,
        "text": "Verbrechens, einer Impfung oder ähnlicher Vorkommnisse zahlt,",
        "words": [
          {
            "bbox": [
              63.77926,
              94.25112,
              110.54806,
              101.54712
            ],
            "text": "Verbrechens,"
          },
          {
            "bbox": [
              112.64694,
              94.25112,
              130.12334,
              101.54712
            ],
            "text": "einer"
          },
          {
            "bbox": [
              132.22166,
              94.25112,
              161.7103,
              101.54712
            ],
            "text": "Impfung"
          },
          {
            "bbox": [
              163.8103,
              94.25112,
              180.10318,
              101.54712
            ],
            "text": "oder"
          },
          {
            "bbox": [
              182.2015,
              94.25112,
              214.64286,
              101.54712
            ],
            "text": "ähnlicher"
          },
          {
            "bbox": [
              216.74118,
              94.25112,
              269.35166,
              101.54712
            ],
            "text": "Vorkommnisse"
          },
          {
            "bbox": [
              271.4507,
              94.25112,
              290.55158,
              101.54712
            ],
            "text": "zahlt,"
          }
        ]
      },
      {
        "bbox": [
          63.77902,
          103.818,
          290.54982,
          111.114
        ],
        "id": "pdf-007-line-009",
        "source_page": 7,
        "text": "können abweichend von Absatz 1 nur im erstgenannten Staat",
        "words": [
          {
            "bbox": [
              63.77902,
              103.818,
              90.4343,
              111.114
            ],
            "text": "können"
          },
          {
            "bbox": [
              93.17542,
              103.818,
              137.24558,
              111.114
            ],
            "text": "abweichend"
          },
          {
            "bbox": [
              139.98558,
              103.818,
              153.17462,
              111.114
            ],
            "text": "von"
          },
          {
            "bbox": [
              155.91574,
              103.818,
              180.8691,
              111.114
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              183.61078,
              103.818,
              188.05878,
              111.114
            ],
            "text": "1"
          },
          {
            "bbox": [
              190.7999,
              103.818,
              202.50774,
              111.114
            ],
            "text": "nur"
          },
          {
            "bbox": [
              205.24774,
              103.818,
              213.92174,
              111.114
            ],
            "text": "im"
          },
          {
            "bbox": [
              216.66182,
              103.818,
              268.72246,
              111.114
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              271.46358,
              103.818,
              290.54982,
              111.114
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          63.77934,
          113.38488,
          128.30222,
          120.68088
        ],
        "id": "pdf-007-line-011",
        "source_page": 7,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              63.77934,
              113.38488,
              97.49662,
              120.68088
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              99.71886,
              113.38488,
              128.30222,
              120.68088
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28326,
          128.49056,
          290.55086,
          135.78656
        ],
        "id": "pdf-007-line-013",
        "source_page": 7,
        "text": "(4) Der Ausdruck „Rente“ bedeutet einen bestimmten Betrag,",
        "words": [
          {
            "bbox": [
              72.28326,
              128.49056,
              80.8703,
              135.78656
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.31334,
              128.49056,
              97.90054,
              135.78656
            ],
            "text": "Der"
          },
          {
            "bbox": [
              99.89774,
              128.49056,
              133.81806,
              135.78656
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              135.81558,
              128.49056,
              163.5595,
              135.78656
            ],
            "text": "„Rente“"
          },
          {
            "bbox": [
              165.55686,
              128.49056,
              197.30598,
              135.78656
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              199.30462,
              128.49056,
              218.5599,
              135.78656
            ],
            "text": "einen"
          },
          {
            "bbox": [
              220.5583,
              128.49056,
              262.6879,
              135.78656
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              264.6863,
              128.49056,
              290.55086,
              135.78656
            ],
            "text": "Betrag,"
          }
        ]
      },
      {
        "bbox": [
          63.77918,
          138.05744,
          290.55342,
          145.35344
        ],
        "id": "pdf-007-line-015",
        "source_page": 7,
        "text": "der regelmäßig zu festgesetzten Zeitpunkten lebenslänglich oder",
        "words": [
          {
            "bbox": [
              63.77918,
              138.05744,
              75.40918,
              145.35344
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.37222,
              138.05744,
              116.45838,
              145.35344
            ],
            "text": "regelmäßig"
          },
          {
            "bbox": [
              118.42294,
              138.05744,
              126.67526,
              145.35344
            ],
            "text": "zu"
          },
          {
            "bbox": [
              128.63934,
              138.05744,
              176.09998,
              145.35344
            ],
            "text": "festgesetzten"
          },
          {
            "bbox": [
              178.06406,
              138.05744,
              219.94358,
              145.35344
            ],
            "text": "Zeitpunkten"
          },
          {
            "bbox": [
              221.90766,
              138.05744,
              272.4031,
              145.35344
            ],
            "text": "lebenslänglich"
          },
          {
            "bbox": [
              274.36718,
              138.05744,
              290.55342,
              145.35344
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.77878,
          147.62448,
          290.54942,
          154.92048
        ],
        "id": "pdf-007-line-017",
        "source_page": 7,
        "text": "während eines bestimmten oder bestimmbaren Zeitabschnitts",
        "words": [
          {
            "bbox": [
              63.77878,
              147.62448,
              95.0327,
              154.92048
            ],
            "text": "während"
          },
          {
            "bbox": [
              97.7723,
              147.62448,
              116.88182,
              154.92048
            ],
            "text": "eines"
          },
          {
            "bbox": [
              119.62326,
              147.62448,
              162.4327,
              154.92048
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              165.17342,
              147.62448,
              181.68902,
              154.92048
            ],
            "text": "oder"
          },
          {
            "bbox": [
              184.42854,
              147.62448,
              236.51926,
              154.92048
            ],
            "text": "bestimmbaren"
          },
          {
            "bbox": [
              239.25998,
              147.62448,
              290.54942,
              154.92048
            ],
            "text": "Zeitabschnitts"
          }
        ]
      },
      {
        "bbox": [
          63.77878,
          157.19136,
          290.55022,
          164.48736
        ],
        "id": "pdf-007-line-019",
        "source_page": 7,
        "text": "aufgrund einer Verpflichtung zahlbar ist, die diese Zahlungen als",
        "words": [
          {
            "bbox": [
              63.77878,
              157.19136,
              95.78054,
              164.48736
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              97.80198,
              157.19136,
              115.27838,
              164.48736
            ],
            "text": "einer"
          },
          {
            "bbox": [
              117.29966,
              157.19136,
              164.21398,
              164.48736
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              166.23694,
              157.19136,
              192.29542,
              164.48736
            ],
            "text": "zahlbar"
          },
          {
            "bbox": [
              194.3167,
              157.19136,
              204.83566,
              164.48736
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              206.85758,
              157.19136,
              217.67126,
              164.48736
            ],
            "text": "die"
          },
          {
            "bbox": [
              219.69334,
              157.19136,
              238.8019,
              164.48736
            ],
            "text": "diese"
          },
          {
            "bbox": [
              240.82398,
              157.19136,
              278.4575,
              164.48736
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              280.47998,
              157.19136,
              290.55022,
              164.48736
            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
          63.77854,
          166.75824,
          290.55054,
          174.05424
        ],
        "id": "pdf-007-line-021",
        "source_page": 7,
        "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-",
        "words": [
          {
            "bbox": [
              63.77854,
              166.75824,
              115.32934,
              174.05424
            ],
            "text": "Gegenleistung"
          },
          {
            "bbox": [
              117.78342,
              166.75824,
              127.2619,
              174.05424
            ],
            "text": "für"
          },
          {
            "bbox": [
              129.7143,
              166.75824,
              144.5279,
              174.05424
            ],
            "text": "eine"
          },
          {
            "bbox": [
              146.9811,
              166.75824,
              153.20454,
              174.05424
            ],
            "text": "in"
          },
          {
            "bbox": [
              155.65814,
              166.75824,
              172.54278,
              174.05424
            ],
            "text": "Geld"
          },
          {
            "bbox": [
              174.99534,
              166.75824,
              191.28822,
              174.05424
            ],
            "text": "oder"
          },
          {
            "bbox": [
              193.74062,
              166.75824,
              234.49694,
              174.05424
            ],
            "text": "Geldeswert"
          },
          {
            "bbox": [
              236.95078,
              166.75824,
              267.35622,
              174.05424
            ],
            "text": "bewirkte"
          },
          {
            "bbox": [
              269.80942,
              166.75824,
              290.55054,
              174.05424
            ],
            "text": "ange-"
          }
        ]
      },
      {
        "bbox": [
          63.77846,
          176.32512,
          161.2719,
          183.62112
        ],
        "id": "pdf-007-line-023",
        "source_page": 7,
        "text": "messene Leistung vorsieht.",
        "words": [
          {
            "bbox": [
              63.77846,
              176.32512,
              95.93382,
              183.62112
            ],
            "text": "messene"
          },
          {
            "bbox": [
              98.15542,
              176.32512,
              128.53446,
              183.62112
            ],
            "text": "Leistung"
          },
          {
            "bbox": [
              130.75694,
              176.32512,
              161.2719,
              183.62112
            ],
            "text": "vorsieht."
          }
        ]
      },
      {
        "bbox": [
          72.28222,
          191.4308,
          290.55062,
          198.7268
        ],
        "id": "pdf-007-line-026",
        "source_page": 7,
        "text": "(5) Unterhaltszahlungen, einschließlich derjenigen für Kinder,",
        "words": [
          {
            "bbox": [
              72.28222,
              191.4308,
              80.87182,
              198.7268
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              85.31742,
              191.4308,
              160.76582,
              198.7268
            ],
            "text": "Unterhaltszahlungen,"
          },
          {
            "bbox": [
              163.2747,
              191.4308,
              211.12126,
              198.7268
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              213.6307,
              191.4308,
              250.95758,
              198.7268
            ],
            "text": "derjenigen"
          },
          {
            "bbox": [
              253.46702,
              191.4308,
              262.9455,
              198.7268
            ],
            "text": "für"
          },
          {
            "bbox": [
              265.45374,
              191.4308,
              290.55062,
              198.7268
            ],
            "text": "Kinder,"
          }
        ]
      },
      {
        "bbox": [
          63.77774,
          200.99768,
          290.54878,
          208.29368
        ],
        "id": "pdf-007-line-028",
        "source_page": 7,
        "text": "die eine in einem Vertragsstaat ansässige Person an eine im an-",
        "words": [
          {
            "bbox": [
              63.77774,
              200.99768,
              74.59134,
              208.29368
            ],
            "text": "die"
          },
          {
            "bbox": [
              76.7595,
              200.99768,
              91.57302,
              208.29368
            ],
            "text": "eine"
          },
          {
            "bbox": [
              93.74118,
              200.99768,
              99.96454,
              208.29368
            ],
            "text": "in"
          },
          {
            "bbox": [
              102.1331,
              200.99768,
              123.7695,
              208.29368
            ],
            "text": "einem"
          },
          {
            "bbox": [
              125.9371,
              200.99768,
              172.98614,
              208.29368
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              175.15494,
              200.99768,
              210.85518,
              208.29368
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              213.02334,
              200.99768,
              237.86574,
              208.29368
            ],
            "text": "Person"
          },
          {
            "bbox": [
              240.0343,
              200.99768,
              248.77718,
              208.29368
            ],
            "text": "an"
          },
          {
            "bbox": [
              250.94574,
              200.99768,
              265.75926,
              208.29368
            ],
            "text": "eine"
          },
          {
            "bbox": [
              267.92742,
              200.99768,
              276.52678,
              208.29368
            ],
            "text": "im"
          },
          {
            "bbox": [
              278.69438,
              200.99768,
              290.54878,
              208.29368
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          63.77686,
          210.56456,
          290.55062,
          217.86056
        ],
        "id": "pdf-007-line-030",
        "source_page": 7,
        "text": "deren Vertragsstaat ansässige Person zahlt, sind in dem ande-",
        "words": [
          {
            "bbox": [
              63.77686,
              210.56456,
              84.11382,
              217.86056
            ],
            "text": "deren"
          },
          {
            "bbox": [
              86.79014,
              210.56456,
              133.95766,
              217.86056
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              136.6343,
              210.56456,
              172.4131,
              217.86056
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              175.0891,
              210.56456,
              199.9807,
              217.86056
            ],
            "text": "Person"
          },
          {
            "bbox": [
              202.65702,
              210.56456,
              221.80726,
              217.86056
            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
              224.48294,
              210.56456,
              239.47902,
              217.86056
            ],
            "text": "sind"
          },
          {
            "bbox": [
              242.15422,
              210.56456,
              248.38742,
              217.86056
            ],
            "text": "in"
          },
          {
            "bbox": [
              251.06374,
              210.56456,
              266.94454,
              217.86056
            ],
            "text": "dem"
          },
          {
            "bbox": [
              269.61982,
              210.56456,
              290.55062,
              217.86056
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          63.77686,
          220.1316,
          290.5491,
          227.4276
        ],
        "id": "pdf-007-line-032",
        "source_page": 7,
        "text": "ren Staat von der Steuer befreit. Soweit die Unterhaltszahlungen",
        "words": [
          {
            "bbox": [
              63.77686,
              220.1316,
              75.01934,
              227.4276
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.00998,
              220.1316,
              95.7615,
              227.4276
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              97.75238,
              220.1316,
              110.77414,
              227.4276
            ],
            "text": "von"
          },
          {
            "bbox": [
              112.76478,
              220.1316,
              124.4479,
              227.4276
            ],
            "text": "der"
          },
          {
            "bbox": [
              126.43742,
              220.1316,
              149.67358,
              227.4276
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              151.6631,
              220.1316,
              176.3359,
              227.4276
            ],
            "text": "befreit."
          },
          {
            "bbox": [
              178.3259,
              220.1316,
              202.70918,
              227.4276
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              204.70006,
              220.1316,
              215.49566,
              227.4276
            ],
            "text": "die"
          },
          {
            "bbox": [
              217.48598,
              220.1316,
              290.5491,
              227.4276
            ],
            "text": "Unterhaltszahlungen"
          }
        ]
      },
      {
        "bbox": [
          63.77742,
          229.69848,
          290.55014,
          236.99448
        ],
        "id": "pdf-007-line-033",
        "source_page": 7,
        "text": "im erstgenannten Staat bei der Berechnung des steuerpflichti-",
        "words": [
          {
            "bbox": [
              63.77742,
              229.69848,
              72.41102,
              236.99448
            ],
            "text": "im"
          },
          {
            "bbox": [
              75.1107,
              229.69848,
              126.68606,
              236.99448
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              129.38678,
              229.69848,
              148.3111,
              236.99448
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              151.01198,
              229.69848,
              161.8935,
              236.99448
            ],
            "text": "bei"
          },
          {
            "bbox": [
              164.5943,
              229.69848,
              176.36382,
              236.99448
            ],
            "text": "der"
          },
          {
            "bbox": [
              179.06334,
              229.69848,
              222.63334,
              236.99448
            ],
            "text": "Berechnung"
          },
          {
            "bbox": [
              225.33454,
              229.69848,
              238.44006,
              236.99448
            ],
            "text": "des"
          },
          {
            "bbox": [
              241.14142,
              229.69848,
              290.55014,
              236.99448
            ],
            "text": "steuerpflichti-"
          }
        ]
      },
      {
        "bbox": [
          63.77782,
          239.26536,
          290.55006,
          246.56136
        ],
        "id": "pdf-007-line-035",
        "source_page": 7,
        "text": "gen Einkommens des Zahlungsverpflichteten abzugsfähig sind,",
        "words": [
          {
            "bbox": [
              63.77782,
              239.26536,
              77.11246,
              246.56136
            ],
            "text": "gen"
          },
          {
            "bbox": [
              79.62142,
              239.26536,
              125.76206,
              246.56136
            ],
            "text": "Einkommens"
          },
          {
            "bbox": [
              128.27174,
              239.26536,
              141.30886,
              246.56136
            ],
            "text": "des"
          },
          {
            "bbox": [
              143.81854,
              239.26536,
              224.95022,
              246.56136
            ],
            "text": "Zahlungsverpflichteten"
          },
          {
            "bbox": [
              227.45918,
              239.26536,
              270.85182,
              246.56136
            ],
            "text": "abzugsfähig"
          },
          {
            "bbox": [
              273.36126,
              239.26536,
              290.55006,
              246.56136
            ],
            "text": "sind,"
          }
        ]
      },
      {
        "bbox": [
          63.77726,
          248.83224,
          290.55014,
          256.12824
        ],
        "id": "pdf-007-line-036",
        "source_page": 7,
        "text": "können sie jedoch nur in dem anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.77726,
              248.83224,
              90.05918,
              256.12824
            ],
            "text": "können"
          },
          {
            "bbox": [
              92.55958,
              248.83224,
              102.63094,
              256.12824
            ],
            "text": "sie"
          },
          {
            "bbox": [
              105.13094,
              248.83224,
              129.27806,
              256.12824
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              131.77846,
              248.83224,
              143.33702,
              256.12824
            ],
            "text": "nur"
          },
          {
            "bbox": [
              145.83622,
              248.83224,
              152.05966,
              256.12824
            ],
            "text": "in"
          },
          {
            "bbox": [
              154.56006,
              248.83224,
              170.42118,
              256.12824
            ],
            "text": "dem"
          },
          {
            "bbox": [
              172.92062,
              248.83224,
              201.96038,
              256.12824
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              204.46078,
              248.83224,
              223.2483,
              256.12824
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              225.74894,
              248.83224,
              259.46622,
              256.12824
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              261.96686,
              248.83224,
              290.55014,
              256.12824
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          63.77702,
          258.39928,
          290.54822,
          265.69528
        ],
        "id": "pdf-007-line-038",
        "source_page": 7,
        "text": "Steuerfreibeträge zur Milderung der sozialen Lasten gelten nicht",
        "words": [
          {
            "bbox": [
              63.77702,
              258.39928,
              125.23494,
              265.69528
            ],
            "text": "Steuerfreibeträge"
          },
          {
            "bbox": [
              127.35822,
              258.39928,
              138.30926,
              265.69528
            ],
            "text": "zur"
          },
          {
            "bbox": [
              140.43174,
              258.39928,
              176.13518,
              265.69528
            ],
            "text": "Milderung"
          },
          {
            "bbox": [
              178.25934,
              258.39928,
              189.96046,
              265.69528
            ],
            "text": "der"
          },
          {
            "bbox": [
              192.08294,
              258.39928,
              220.95862,
              265.69528
            ],
            "text": "sozialen"
          },
          {
            "bbox": [
              223.0823,
              258.39928,
              246.98926,
              265.69528
            ],
            "text": "Lasten"
          },
          {
            "bbox": [
              249.11294,
              258.39928,
              270.93974,
              265.69528
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              273.06342,
              258.39928,
              290.54822,
              265.69528
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          63.77654,
          267.96616,
          205.7039,
          275.26216
        ],
        "id": "pdf-007-line-040",
        "source_page": 7,
        "text": "als Abzug im Sinne dieser Bestimmung.",
        "words": [
          {
            "bbox": [
              63.77654,
              267.96616,
              73.84678,
              275.26216
            ],
            "text": "als"
          },
          {
            "bbox": [
              76.0695,
              267.96616,
              98.87438,
              275.26216
            ],
            "text": "Abzug"
          },
          {
            "bbox": [
              101.09686,
              267.96616,
              109.69622,
              275.26216
            ],
            "text": "im"
          },
          {
            "bbox": [
              111.91726,
              267.96616,
              132.06678,
              275.26216
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              134.28838,
              267.96616,
              156.05982,
              275.26216
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              158.28062,
              267.96616,
              205.7039,
              275.26216
            ],
            "text": "Bestimmung."
          }
        ]
      },
      {
        "bbox": [
          159.29214,
          291.07112,
          195.03302,
          298.23912
        ],
        "id": "pdf-007-line-043",
        "source_page": 7,
        "text": "Artikel 18",
        "words": [
          {
            "bbox": [
              159.29214,
              291.07112,
              183.91654,
              298.23912
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.13774,
              291.07112,
              195.03302,
              298.23912
            ],
            "text": "18"
          }
        ]
      },
      {
        "bbox": [
          141.40534,
          306.1768,
          212.92038,
          313.3448
        ],
        "id": "pdf-007-line-046",
        "source_page": 7,
        "text": "Öffentlicher Dienst",
        "words": [
          {
            "bbox": [
              141.40534,
              306.1768,
              186.26334,
              313.3448
            ],
            "text": "Öffentlicher"
          },
          {
            "bbox": [
              188.48534,
              306.1768,
              212.92038,
              313.3448
            ],
            "text": "Dienst"
          }
        ]
      },
      {
        "bbox": [
          63.77614,
          321.28248,
          72.36574,
          328.57848
        ],
        "id": "pdf-007-line-048",
        "source_page": 7,
        "text": "(1)",
        "words": [
          {
            "bbox": [
              63.77614,
              321.28248,
              72.36574,
              328.57848
            ],
            "text": "(1)"
          }
        ]
      },
      {
        "bbox": [
          63.77614,
          336.38816,
          290.54838,
          343.68416
        ],
        "id": "pdf-007-line-051",
        "source_page": 7,
        "text": "a) Gehälter, Löhne und ähnliche Vergütungen, die von einem",
        "words": [
          {
            "bbox": [
              63.77614,
              336.38816,
              70.14302,
              343.68416
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.53206,
              336.38816,
              109.34478,
              343.68416
            ],
            "text": "Gehälter,"
          },
          {
            "bbox": [
              112.20078,
              336.38816,
              134.64166,
              343.68416
            ],
            "text": "Löhne"
          },
          {
            "bbox": [
              137.49798,
              336.38816,
              151.3143,
              343.68416
            ],
            "text": "und"
          },
          {
            "bbox": [
              154.16982,
              336.38816,
              184.57078,
              343.68416
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              187.4271,
              336.38816,
              235.77798,
              343.68416
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              238.63398,
              336.38816,
              249.62542,
              343.68416
            ],
            "text": "die"
          },
          {
            "bbox": [
              252.48174,
              336.38816,
              265.6995,
              343.68416
            ],
            "text": "von"
          },
          {
            "bbox": [
              268.55606,
              336.38816,
              290.54838,
              343.68416
            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
          76.53206,
          345.95496,
          290.5487,
          353.25096
        ],
        "id": "pdf-007-line-052",
        "source_page": 7,
        "text": "Vertragsstaat, einer seiner Gebietskörperschaften oder einer",
        "words": [
          {
            "bbox": [
              76.53206,
              345.95496,
              125.80462,
              353.25096
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              127.95486,
              345.95496,
              145.43134,
              353.25096
            ],
            "text": "einer"
          },
          {
            "bbox": [
              147.58094,
              345.95496,
              169.05742,
              353.25096
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              171.20702,
              345.95496,
              252.4791,
              353.25096
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              254.6299,
              345.95496,
              270.9227,
              353.25096
            ],
            "text": "oder"
          },
          {
            "bbox": [
              273.0723,
              345.95496,
              290.5487,
              353.25096
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          76.53182,
          355.522,
          290.5475,
          362.818
        ],
        "id": "pdf-007-line-054",
        "source_page": 7,
        "text": "anderen juristischen Person des öffentlichen Rechts dieses",
        "words": [
          {
            "bbox": [
              76.53182,
              355.522,
              105.67638,
              362.818
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              108.3603,
              355.522,
              148.99238,
              362.818
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              151.6763,
              355.522,
              176.6059,
              362.818
            ],
            "text": "Person"
          },
          {
            "bbox": [
              179.28982,
              355.522,
              192.36182,
              362.818
            ],
            "text": "des"
          },
          {
            "bbox": [
              195.04638,
              355.522,
              236.86198,
              362.818
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              239.5459,
              355.522,
              264.66838,
              362.818
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              267.35294,
              355.522,
              290.5475,
              362.818
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          76.53198,
          365.08888,
          290.5507,
          372.38488
        ],
        "id": "pdf-007-line-055",
        "source_page": 7,
        "text": "Staates an eine natürliche Person für die diesem Staat, der",
        "words": [
          {
            "bbox": [
              76.53198,
              365.08888,
              103.6075,
              372.38488
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              106.2899,
              365.08888,
              115.04798,
              372.38488
            ],
            "text": "an"
          },
          {
            "bbox": [
              117.72966,
              365.08888,
              132.58886,
              372.38488
            ],
            "text": "eine"
          },
          {
            "bbox": [
              135.27014,
              365.08888,
              170.36702,
              372.38488
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              173.0483,
              365.08888,
              197.9667,
              372.38488
            ],
            "text": "Person"
          },
          {
            "bbox": [
              200.64838,
              365.08888,
              210.15726,
              372.38488
            ],
            "text": "für"
          },
          {
            "bbox": [
              212.83774,
              365.08888,
              223.68182,
              372.38488
            ],
            "text": "die"
          },
          {
            "bbox": [
              226.3631,
              365.08888,
              252.37054,
              372.38488
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              255.05126,
              365.08888,
              276.1383,
              372.38488
            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              278.81926,
              365.08888,
              290.5507,
              372.38488
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.53182,
          374.65584,
          290.54806,
          381.95184
        ],
        "id": "pdf-007-line-057",
        "source_page": 7,
        "text": "Gebietskörperschaft oder der anderen juristischen Person",
        "words": [
          {
            "bbox": [
              76.53182,
              374.65584,
              150.7607,
              381.95184
            ],
            "text": "Gebietskörperschaft"
          },
          {
            "bbox": [
              153.7751,
              374.65584,
              170.33494,
              381.95184
            ],
            "text": "oder"
          },
          {
            "bbox": [
              173.34798,
              374.65584,
              185.22702,
              381.95184
            ],
            "text": "der"
          },
          {
            "bbox": [
              188.24006,
              374.65584,
              217.81358,
              381.95184
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              220.82766,
              374.65584,
              262.24646,
              381.95184
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              265.26054,
              374.65584,
              290.54806,
              381.95184
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          76.53222,
          384.22264,
          290.54822,
          391.51864
        ],
        "id": "pdf-007-line-059",
        "source_page": 7,
        "text": "des öffentlichen Rechts geleisteten Dienste gezahlt werden,",
        "words": [
          {
            "bbox": [
              76.53222,
              384.22264,
              89.56934,
              391.51864
            ],
            "text": "des"
          },
          {
            "bbox": [
              91.99342,
              384.22264,
              133.61702,
              391.51864
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              136.04038,
              384.22264,
              161.07542,
              391.51864
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              163.4995,
              384.22264,
              202.1135,
              391.51864
            ],
            "text": "geleisteten"
          },
          {
            "bbox": [
              204.53686,
              384.22264,
              231.40326,
              391.51864
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              233.82622,
              384.22264,
              259.54134,
              391.51864
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              261.96494,
              384.22264,
              290.54822,
              391.51864
            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
          76.5315,
          393.78968,
          240.94526,
          401.08568
        ],
        "id": "pdf-007-line-061",
        "source_page": 7,
        "text": "können nur in diesem Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              76.5315,
              393.78968,
              102.81342,
              401.08568
            ],
            "text": "können"
          },
          {
            "bbox": [
              105.03542,
              393.78968,
              116.59398,
              401.08568
            ],
            "text": "nur"
          },
          {
            "bbox": [
              118.81478,
              393.78968,
              125.03814,
              401.08568
            ],
            "text": "in"
          },
          {
            "bbox": [
              127.26014,
              393.78968,
              153.19158,
              401.08568
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              155.41262,
              393.78968,
              174.20014,
              401.08568
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              176.42238,
              393.78968,
              210.13966,
              401.08568
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              212.3619,
              393.78968,
              240.94526,
              401.08568
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          63.7755,
          408.89536,
          290.5467,
          416.19136
        ],
        "id": "pdf-007-line-063",
        "source_page": 7,
        "text": "b) Diese Gehälter, Löhne und ähnlichen Vergütungen können",
        "words": [
          {
            "bbox": [
              63.7755,
              408.89536,
              70.58974,
              416.19136
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53142,
              408.89536,
              96.88446,
              416.19136
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              99.69958,
              408.89536,
              132.5123,
              416.19136
            ],
            "text": "Gehälter,"
          },
          {
            "bbox": [
              135.3271,
              408.89536,
              157.7679,
              416.19136
            ],
            "text": "Löhne"
          },
          {
            "bbox": [
              160.58302,
              408.89536,
              174.39934,
              416.19136
            ],
            "text": "und"
          },
          {
            "bbox": [
              177.21366,
              408.89536,
              212.15054,
              416.19136
            ],
            "text": "ähnlichen"
          },
          {
            "bbox": [
              214.9659,
              408.89536,
              261.00462,
              416.19136
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              263.81998,
              408.89536,
              290.5467,
              416.19136
            ],
            "text": "können"
          }
        ]
      },
      {
        "bbox": [
          76.53126,
          418.46224,
          290.54734,
          425.75824
        ],
        "id": "pdf-007-line-065",
        "source_page": 7,
        "text": "jedoch nur im anderen Vertragsstaat besteuert werden, wenn",
        "words": [
          {
            "bbox": [
              76.53126,
              418.46224,
              100.48566,
              425.75824
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              102.44678,
              418.46224,
              113.92822,
              425.75824
            ],
            "text": "nur"
          },
          {
            "bbox": [
              115.88822,
              418.46224,
              124.44902,
              425.75824
            ],
            "text": "im"
          },
          {
            "bbox": [
              126.4091,
              418.46224,
              155.21766,
              425.75824
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              157.17878,
              418.46224,
              203.76582,
              425.75824
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              205.72726,
              418.46224,
              239.13614,
              425.75824
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              241.09758,
              418.46224,
              269.44974,
              425.75824
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              271.41022,
              418.46224,
              290.54734,
              425.75824
            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
          76.53166,
          428.0292,
          290.54702,
          435.3252
        ],
        "id": "pdf-007-line-067",
        "source_page": 7,
        "text": "die Dienste in diesem Staat geleistet werden und die natür -",
        "words": [
          {
            "bbox": [
              76.53166,
              428.0292,
              87.34526,
              435.3252
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.91502,
              428.0292,
              116.78134,
              435.3252
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              119.3511,
              428.0292,
              125.57446,
              435.3252
            ],
            "text": "in"
          },
          {
            "bbox": [
              128.14462,
              428.0292,
              154.07606,
              435.3252
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              156.64526,
              428.0292,
              175.43278,
              435.3252
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              178.00318,
              428.0292,
              207.97238,
              435.3252
            ],
            "text": "geleistet"
          },
          {
            "bbox": [
              210.54278,
              428.0292,
              236.90286,
              435.3252
            ],
            "text": "werden"
          },
          {
            "bbox": [
              239.47302,
              428.0292,
              253.11158,
              435.3252
            ],
            "text": "und"
          },
          {
            "bbox": [
              255.6807,
              428.0292,
              266.49422,
              435.3252
            ],
            "text": "die"
          },
          {
            "bbox": [
              269.06398,
              428.0292,
              287.43694,
              435.3252
            ],
            "text": "natür"
          },
          {
            "bbox": [
              287.43502,
              428.0292,
              290.54702,
              435.3252
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.53118,
          437.59608,
          237.79686,
          444.89208
        ],
        "id": "pdf-007-line-069",
        "source_page": 7,
        "text": "liche Person in diesem Staat ansässig ist und",
        "words": [
          {
            "bbox": [
              76.53118,
              437.59608,
              93.12006,
              444.89208
            ],
            "text": "liche"
          },
          {
            "bbox": [
              95.34166,
              437.59608,
              120.18406,
              444.89208
            ],
            "text": "Person"
          },
          {
            "bbox": [
              122.40606,
              437.59608,
              128.62942,
              444.89208
            ],
            "text": "in"
          },
          {
            "bbox": [
              130.85142,
              437.59608,
              156.78286,
              444.89208
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              159.0039,
              437.59608,
              177.79142,
              444.89208
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              180.01366,
              437.59608,
              211.41814,
              444.89208
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              213.64062,
              437.59608,
              221.93606,
              444.89208
            ],
            "text": "ist"
          },
          {
            "bbox": [
              224.1583,
              437.59608,
              237.79686,
              444.89208
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.53102,
          452.70176,
          255.2907,
          459.99776
        ],
        "id": "pdf-007-line-071",
        "source_page": 7,
        "text": "aa) ein Staatsangehöriger dieses Staates ist oder",
        "words": [
          {
            "bbox": [
              76.53102,
              452.70176,
              87.19278,
              459.99776
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              93.53886,
              452.70176,
              104.0571,
              459.99776
            ],
            "text": "ein"
          },
          {
            "bbox": [
              106.2791,
              452.70176,
              171.72214,
              459.99776
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              173.94294,
              452.70176,
              197.05038,
              459.99776
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              199.2731,
              452.70176,
              226.25742,
              459.99776
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              228.48014,
              452.70176,
              236.77558,
              459.99776
            ],
            "text": "ist"
          },
          {
            "bbox": [
              238.99782,
              452.70176,
              255.2907,
              459.99776
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          76.53086,
          467.80744,
          290.5471,
          475.10344
        ],
        "id": "pdf-007-line-074",
        "source_page": 7,
        "text": "bb) nicht ausschließlich deshalb in diesem Staat ansässig",
        "words": [
          {
            "bbox": [
              76.53086,
              467.80744,
              88.08734,
              475.10344
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              93.53878,
              467.80744,
              111.2679,
              475.10344
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              113.99566,
              467.80744,
              164.86078,
              475.10344
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              167.5883,
              467.80744,
              196.2535,
              475.10344
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              198.97998,
              467.80744,
              205.26446,
              475.10344
            ],
            "text": "in"
          },
          {
            "bbox": [
              207.99198,
              467.80744,
              234.22886,
              475.10344
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              236.95534,
              467.80744,
              255.98718,
              475.10344
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              258.71494,
              467.80744,
              290.5471,
              475.10344
            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
          93.5387,
          477.3744,
          235.4039,
          484.6704
        ],
        "id": "pdf-007-line-076",
        "source_page": 7,
        "text": "geworden ist, um die Dienste zu leisten.",
        "words": [
          {
            "bbox": [
              93.5387,
              477.3744,
              129.0823,
              484.6704
            ],
            "text": "geworden"
          },
          {
            "bbox": [
              131.3043,
              477.3744,
              141.82326,
              484.6704
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              144.0447,
              477.3744,
              155.31598,
              484.6704
            ],
            "text": "um"
          },
          {
            "bbox": [
              157.53702,
              477.3744,
              168.3507,
              484.6704
            ],
            "text": "die"
          },
          {
            "bbox": [
              170.5723,
              477.3744,
              197.4387,
              484.6704
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              199.6603,
              477.3744,
              207.94806,
              484.6704
            ],
            "text": "zu"
          },
          {
            "bbox": [
              210.17006,
              477.3744,
              235.4039,
              484.6704
            ],
            "text": "leisten."
          }
        ]
      },
      {
        "bbox": [
          72.27886,
          492.48008,
          80.86846,
          499.77608
        ],
        "id": "pdf-007-line-078",
        "source_page": 7,
        "text": "(2)",
        "words": [
          {
            "bbox": [
              72.27886,
              492.48008,
              80.86846,
              499.77608
            ],
            "text": "(2)"
          }
        ]
      },
      {
        "bbox": [
          63.77502,
          507.58576,
          290.54662,
          514.88176
        ],
        "id": "pdf-007-line-080",
        "source_page": 7,
        "text": "a) Ungeachtet der Bestimmungen des Absatzes 1 können Ru-",
        "words": [
          {
            "bbox": [
              63.77502,
              507.58576,
              70.1419,
              514.88176
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.53094,
              507.58576,
              117.91406,
              514.88176
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              120.40766,
              507.58576,
              132.10878,
              514.88176
            ],
            "text": "der"
          },
          {
            "bbox": [
              134.60094,
              507.58576,
              188.5431,
              514.88176
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              191.03646,
              507.58576,
              204.07358,
              514.88176
            ],
            "text": "des"
          },
          {
            "bbox": [
              206.56766,
              507.58576,
              239.29806,
              514.88176
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              241.79214,
              507.58576,
              246.24014,
              514.88176
            ],
            "text": "1"
          },
          {
            "bbox": [
              248.7335,
              507.58576,
              275.01542,
              514.88176
            ],
            "text": "können"
          },
          {
            "bbox": [
              277.50878,
              507.58576,
              290.54662,
              514.88176
            ],
            "text": "Ru-"
          }
        ]
      },
      {
        "bbox": [
          76.53054,
          517.15264,
          290.5463,
          524.44864
        ],
        "id": "pdf-007-line-082",
        "source_page": 7,
        "text": "hegehälter, die von einem Vertragsstaat, einer seiner Gebiets-",
        "words": [
          {
            "bbox": [
              76.53054,
              517.15264,
              115.17902,
              524.44864
            ],
            "text": "hegehälter,"
          },
          {
            "bbox": [
              117.10654,
              517.15264,
              127.77694,
              524.44864
            ],
            "text": "die"
          },
          {
            "bbox": [
              129.70462,
              517.15264,
              142.60126,
              524.44864
            ],
            "text": "von"
          },
          {
            "bbox": [
              144.52934,
              517.15264,
              165.87934,
              524.44864
            ],
            "text": "einem"
          },
          {
            "bbox": [
              167.80646,
              517.15264,
              216.14838,
              524.44864
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              218.0759,
              517.15264,
              235.2659,
              524.44864
            ],
            "text": "einer"
          },
          {
            "bbox": [
              237.19278,
              517.15264,
              258.31118,
              524.44864
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              260.23806,
              517.15264,
              290.5463,
              524.44864
            ],
            "text": "Gebiets-"
          }
        ]
      },
      {
        "bbox": [
          76.53014,
          526.7196,
          290.54558,
          534.0156
        ],
        "id": "pdf-007-line-083",
        "source_page": 7,
        "text": "körperschaften oder einer anderen juristischen Person des",
        "words": [
          {
            "bbox": [
              76.53014,
              526.7196,
              130.96694,
              534.0156
            ],
            "text": "körperschaften"
          },
          {
            "bbox": [
              133.69974,
              526.7196,
              150.1915,
              534.0156
            ],
            "text": "oder"
          },
          {
            "bbox": [
              152.9231,
              526.7196,
              170.66478,
              534.0156
            ],
            "text": "einer"
          },
          {
            "bbox": [
              173.39638,
              526.7196,
              202.83398,
              534.0156
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              205.56678,
              526.7196,
              246.7363,
              534.0156
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              249.4691,
              526.7196,
              274.6431,
              534.0156
            ],
            "text": "Person"
          },
          {
            "bbox": [
              277.3759,
              526.7196,
              290.54558,
              534.0156
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          76.52998,
          536.28648,
          290.54582,
          543.58248
        ],
        "id": "pdf-007-line-085",
        "source_page": 7,
        "text": "öffentlichen Rechts dieses Staates oder aus einem von die-",
        "words": [
          {
            "bbox": [
              76.52998,
              536.28648,
              118.15358,
              543.58248
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              120.60718,
              536.28648,
              145.64222,
              543.58248
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              148.09654,
              536.28648,
              171.20398,
              543.58248
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              173.6583,
              536.28648,
              200.64262,
              543.58248
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              203.09694,
              536.28648,
              219.38982,
              543.58248
            ],
            "text": "oder"
          },
          {
            "bbox": [
              221.84222,
              536.28648,
              234.58438,
              543.58248
            ],
            "text": "aus"
          },
          {
            "bbox": [
              237.0387,
              536.28648,
              258.67518,
              543.58248
            ],
            "text": "einem"
          },
          {
            "bbox": [
              261.12782,
              536.28648,
              274.16758,
              543.58248
            ],
            "text": "von"
          },
          {
            "bbox": [
              276.62118,
              536.28648,
              290.54582,
              543.58248
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          76.52966,
          545.85344,
          290.54798,
          553.14944
        ],
        "id": "pdf-007-line-087",
        "source_page": 7,
        "text": "sen errichteten Sondervermögen an eine natürliche Person",
        "words": [
          {
            "bbox": [
              76.52966,
              545.85344,
              89.36342,
              553.14944
            ],
            "text": "sen"
          },
          {
            "bbox": [
              92.07534,
              545.85344,
              130.54774,
              553.14944
            ],
            "text": "errichteten"
          },
          {
            "bbox": [
              133.25966,
              545.85344,
              195.52454,
              553.14944
            ],
            "text": "Sondervermögen"
          },
          {
            "bbox": [
              198.23646,
              545.85344,
              207.02478,
              553.14944
            ],
            "text": "an"
          },
          {
            "bbox": [
              209.7367,
              545.85344,
              224.68654,
              553.14944
            ],
            "text": "eine"
          },
          {
            "bbox": [
              227.39806,
              545.85344,
              262.76686,
              553.14944
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              265.47838,
              545.85344,
              290.54798,
              553.14944
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          76.53014,
          555.42032,
          290.54646,
          562.71632
        ],
        "id": "pdf-007-line-089",
        "source_page": 7,
        "text": "für die diesem Staat, der Gebietskörperschaft oder der an-",
        "words": [
          {
            "bbox": [
              76.53014,
              555.42032,
              86.06078,
              562.71632
            ],
            "text": "für"
          },
          {
            "bbox": [
              88.75222,
              555.42032,
              99.61806,
              562.71632
            ],
            "text": "die"
          },
          {
            "bbox": [
              102.31022,
              555.42032,
              128.37206,
              562.71632
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              131.06366,
              555.42032,
              152.20526,
              562.71632
            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              154.89726,
              555.42032,
              166.65054,
              562.71632
            ],
            "text": "der"
          },
          {
            "bbox": [
              169.34198,
              555.42032,
              242.43918,
              562.71632
            ],
            "text": "Gebietskörperschaft"
          },
          {
            "bbox": [
              245.13206,
              555.42032,
              261.50326,
              562.71632
            ],
            "text": "oder"
          },
          {
            "bbox": [
              264.1947,
              555.42032,
              275.94806,
              562.71632
            ],
            "text": "der"
          },
          {
            "bbox": [
              278.6395,
              555.42032,
              290.54646,
              562.71632
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          76.52998,
          564.98728,
          290.5455,
          572.28328
        ],
        "id": "pdf-007-line-091",
        "source_page": 7,
        "text": "deren juristischen Person des öffentlichen Rechts dieses",
        "words": [
          {
            "bbox": [
              76.52998,
              564.98728,
              97.18342,
              572.28328
            ],
            "text": "deren"
          },
          {
            "bbox": [
              100.81758,
              564.98728,
              142.2363,
              572.28328
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              145.87038,
              564.98728,
              171.15798,
              572.28328
            ],
            "text": "Person"
          },
          {
            "bbox": [
              174.79206,
              564.98728,
              188.0071,
              572.28328
            ],
            "text": "des"
          },
          {
            "bbox": [
              191.64206,
              564.98728,
              234.24422,
              572.28328
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              237.8783,
              564.98728,
              263.35838,
              572.28328
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              266.99326,
              564.98728,
              290.5455,
              572.28328
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          76.53038,
          574.55416,
          290.54662,
          581.85016
        ],
        "id": "pdf-007-line-093",
        "source_page": 7,
        "text": "Staates geleisteten Dienste gezahlt werden, nur in diesem",
        "words": [
          {
            "bbox": [
              76.53038,
              574.55416,
              104.04862,
              581.85016
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              106.87854,
              574.55416,
              146.3823,
              581.85016
            ],
            "text": "geleisteten"
          },
          {
            "bbox": [
              149.21142,
              574.55416,
              176.6115,
              581.85016
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              179.44038,
              574.55416,
              205.68942,
              581.85016
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              208.51886,
              574.55416,
              237.63598,
              581.85016
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              240.46454,
              574.55416,
              252.20086,
              581.85016
            ],
            "text": "nur"
          },
          {
            "bbox": [
              255.02894,
              574.55416,
              261.34126,
              581.85016
            ],
            "text": "in"
          },
          {
            "bbox": [
              264.17038,
              574.55416,
              290.54662,
              581.85016
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          76.53038,
          584.12112,
          162.06302,
          591.41712
        ],
        "id": "pdf-007-line-095",
        "source_page": 7,
        "text": "Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              76.53038,
              584.12112,
              95.3179,
              591.41712
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              97.54014,
              584.12112,
              131.25742,
              591.41712
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              133.47966,
              584.12112,
              162.06302,
              591.41712
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          63.77454,
          599.22672,
          290.54974,
          606.52272
        ],
        "id": "pdf-007-line-097",
        "source_page": 7,
        "text": "b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-",
        "words": [
          {
            "bbox": [
              63.77454,
              599.22672,
              70.58894,
              606.52272
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53054,
              599.22672,
              96.52814,
              606.52272
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              98.58654,
              599.22672,
              146.04014,
              606.52272
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
              148.09774,
              599.22672,
              174.38014,
              606.52272
            ],
            "text": "können"
          },
          {
            "bbox": [
              176.43854,
              599.22672,
              200.58654,
              606.52272
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              202.64494,
              599.22672,
              214.20334,
              606.52272
            ],
            "text": "nur"
          },
          {
            "bbox": [
              216.26094,
              599.22672,
              224.86014,
              606.52272
            ],
            "text": "im"
          },
          {
            "bbox": [
              226.91774,
              599.22672,
              255.95854,
              606.52272
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              258.01694,
              599.22672,
              290.54974,
              606.52272
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          76.53374,
          608.79392,
          290.54654,
          616.08992
        ],
        "id": "pdf-007-line-099",
        "source_page": 7,
        "text": "staat besteuert werden, wenn die natürliche Person in die-",
        "words": [
          {
            "bbox": [
              76.53374,
              608.79392,
              94.38574,
              616.08992
            ],
            "text": "staat"
          },
          {
            "bbox": [
              97.10814,
              608.79392,
              131.27134,
              616.08992
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              133.99374,
              608.79392,
              162.91214,
              616.08992
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              165.63374,
              608.79392,
              185.05374,
              616.08992
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              187.77614,
              608.79392,
              198.70174,
              616.08992
            ],
            "text": "die"
          },
          {
            "bbox": [
              201.42334,
              608.79392,
              236.88574,
              616.08992
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              239.60734,
              608.79392,
              264.72974,
              616.08992
            ],
            "text": "Person"
          },
          {
            "bbox": [
              267.45214,
              608.79392,
              273.73134,
              616.08992
            ],
            "text": "in"
          },
          {
            "bbox": [
              276.45374,
              608.79392,
              290.54654,
              616.08992
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          76.52894,
          618.36112,
          290.54174,
          625.65712
        ],
        "id": "pdf-007-line-101",
        "source_page": 7,
        "text": "sem Staat ansässig ist und ein Staatsangehöriger dieses",
        "words": [
          {
            "bbox": [
              76.52894,
              618.36112,
              91.82574,
              625.65712
            ],
            "text": "sem"
          },
          {
            "bbox": [
              95.27374,
              618.36112,
              114.41774,
              625.65712
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              117.86734,
              618.36112,
              149.89374,
              625.65712
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              153.34334,
              618.36112,
              161.81614,
              625.65712
            ],
            "text": "ist"
          },
          {
            "bbox": [
              165.26574,
              618.36112,
              179.08174,
              625.65712
            ],
            "text": "und"
          },
          {
            "bbox": [
              182.52974,
              618.36112,
              193.22574,
              625.65712
            ],
            "text": "ein"
          },
          {
            "bbox": [
              196.67454,
              618.36112,
              263.54174,
              625.65712
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              266.98974,
              618.36112,
              290.54174,
              625.65712
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          76.52574,
          627.92832,
          116.25134,
          635.22432
        ],
        "id": "pdf-007-line-103",
        "source_page": 7,
        "text": "Staates ist.",
        "words": [
          {
            "bbox": [
              76.52574,
              627.92832,
              103.51054,
              635.22432
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              105.73294,
              627.92832,
              116.25134,
              635.22432
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          72.27374,
          643.03392,
          290.54014,
          650.32992
        ],
        "id": "pdf-007-line-105",
        "source_page": 7,
        "text": "(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-",
        "words": [
          {
            "bbox": [
              72.27374,
              643.03392,
              80.86334,
              650.32992
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.30894,
              643.03392,
              97.30814,
              650.32992
            ],
            "text": "Auf"
          },
          {
            "bbox": [
              99.46014,
              643.03392,
              131.56174,
              650.32992
            ],
            "text": "Gehälter,"
          },
          {
            "bbox": [
              133.71294,
              643.03392,
              155.79774,
              650.32992
            ],
            "text": "Löhne"
          },
          {
            "bbox": [
              157.94974,
              643.03392,
              171.58814,
              650.32992
            ],
            "text": "und"
          },
          {
            "bbox": [
              173.73934,
              643.03392,
              203.51774,
              650.32992
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              205.66974,
              643.03392,
              250.81934,
              650.32992
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              252.97134,
              643.03392,
              266.60974,
              650.32992
            ],
            "text": "und"
          },
          {
            "bbox": [
              268.76094,
              643.03392,
              290.54014,
              650.32992
            ],
            "text": "Ruhe-"
          }
        ]
      },
      {
        "bbox": [
          63.76814,
          652.60112,
          290.54494,
          659.89712
        ],
        "id": "pdf-007-line-107",
        "source_page": 7,
        "text": "gehälter für Dienstleistungen, die im Zusammenhang mit einer",
        "words": [
          {
            "bbox": [
              63.76814,
              652.60112,
              92.91774,
              659.89712
            ],
            "text": "gehälter"
          },
          {
            "bbox": [
              95.63534,
              652.60112,
              105.21774,
              659.89712
            ],
            "text": "für"
          },
          {
            "bbox": [
              107.93534,
              652.60112,
              170.25294,
              659.89712
            ],
            "text": "Dienstleistungen,"
          },
          {
            "bbox": [
              172.97054,
              652.60112,
              183.88814,
              659.89712
            ],
            "text": "die"
          },
          {
            "bbox": [
              186.60654,
              652.60112,
              195.25774,
              659.89712
            ],
            "text": "im"
          },
          {
            "bbox": [
              197.97534,
              652.60112,
              256.20094,
              659.89712
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              258.92014,
              652.60112,
              270.14174,
              659.89712
            ],
            "text": "mit"
          },
          {
            "bbox": [
              272.86014,
              652.60112,
              290.54494,
              659.89712
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          63.77134,
          662.16832,
          290.54414,
          669.46432
        ],
        "id": "pdf-007-line-109",
        "source_page": 7,
        "text": "Geschäftstätigkeit eines Vertragsstaates, einer seiner Gebiets-",
        "words": [
          {
            "bbox": [
              63.77134,
              662.16832,
              129.27454,
              669.46432
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              131.98894,
              662.16832,
              150.99054,
              669.46432
            ],
            "text": "eines"
          },
          {
            "bbox": [
              153.70494,
              662.16832,
              211.88574,
              669.46432
            ],
            "text": "Vertragsstaates,"
          },
          {
            "bbox": [
              214.59934,
              662.16832,
              232.26494,
              669.46432
            ],
            "text": "einer"
          },
          {
            "bbox": [
              234.97774,
              662.16832,
              256.69054,
              669.46432
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              259.40334,
              662.16832,
              290.54414,
              669.46432
            ],
            "text": "Gebiets-"
          }
        ]
      },
      {
        "bbox": [
          63.77134,
          671.73552,
          290.53934,
          679.03152
        ],
        "id": "pdf-007-line-111",
        "source_page": 7,
        "text": "körperschaften oder einer anderen juristischen Person des",
        "words": [
          {
            "bbox": [
              63.77134,
              671.73552,
              118.50334,
              679.03152
            ],
            "text": "körperschaften"
          },
          {
            "bbox": [
              123.19534,
              671.73552,
              139.75534,
              679.03152
            ],
            "text": "oder"
          },
          {
            "bbox": [
              144.44654,
              671.73552,
              162.27854,
              679.03152
            ],
            "text": "einer"
          },
          {
            "bbox": [
              166.96974,
              671.73552,
              196.54334,
              679.03152
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              201.23534,
              671.73552,
              242.65294,
              679.03152
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              247.34494,
              671.73552,
              272.63214,
              679.03152
            ],
            "text": "Person"
          },
          {
            "bbox": [
              277.32414,
              671.73552,
              290.53934,
              679.03152
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.76814,
          681.30272,
          290.54094,
          688.59872
        ],
        "id": "pdf-007-line-113",
        "source_page": 7,
        "text": "öffentlichen Rechts dieses Staates erbracht werden, sind die",
        "words": [
          {
            "bbox": [
              63.76814,
              681.30272,
              106.36974,
              688.59872
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              109.50254,
              681.30272,
              134.98254,
              688.59872
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              138.11614,
              681.30272,
              161.66814,
              688.59872
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              164.80174,
              681.30272,
              192.32094,
              688.59872
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              195.45454,
              681.30272,
              225.80254,
              688.59872
            ],
            "text": "erbracht"
          },
          {
            "bbox": [
              228.93614,
              681.30272,
              258.05294,
              688.59872
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              261.18494,
              681.30272,
              276.41774,
              688.59872
            ],
            "text": "sind"
          },
          {
            "bbox": [
              279.54974,
              681.30272,
              290.54094,
              688.59872
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.76974,
          690.86992,
          203.32974,
          698.16592
        ],
        "id": "pdf-007-line-115",
        "source_page": 7,
        "text": "Artikel 14, 15, 16 oder 17 anzuwenden.",
        "words": [
          {
            "bbox": [
              63.76974,
              690.86992,
              86.13854,
              698.16592
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              88.36014,
              690.86992,
              99.47854,
              698.16592
            ],
            "text": "14,"
          },
          {
            "bbox": [
              101.69934,
              690.86992,
              112.81774,
              698.16592
            ],
            "text": "15,"
          },
          {
            "bbox": [
              115.03854,
              690.86992,
              123.93374,
              698.16592
            ],
            "text": "16"
          },
          {
            "bbox": [
              126.15534,
              690.86992,
              142.44894,
              698.16592
            ],
            "text": "oder"
          },
          {
            "bbox": [
              144.66974,
              690.86992,
              153.56494,
              698.16592
            ],
            "text": "17"
          },
          {
            "bbox": [
              155.78654,
              690.86992,
              203.32974,
              698.16592
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          72.27294,
          705.97552,
          290.53934,
          713.27152
        ],
        "id": "pdf-007-line-117",
        "source_page": 7,
        "text": "(4) Dieser Artikel gilt auch für Löhne, Gehälter und ähnliche",
        "words": [
          {
            "bbox": [
              72.27294,
              705.97552,
              80.98814,
              713.27152
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.55934,
              705.97552,
              108.53294,
              713.27152
            ],
            "text": "Dieser"
          },
          {
            "bbox": [
              111.26094,
              705.97552,
              134.00574,
              713.27152
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              136.73534,
              705.97552,
              147.58654,
              713.27152
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              150.31614,
              705.97552,
              167.98894,
              713.27152
            ],
            "text": "auch"
          },
          {
            "bbox": [
              170.71774,
              705.97552,
              180.32094,
              713.27152
            ],
            "text": "für"
          },
          {
            "bbox": [
              183.04894,
              705.97552,
              207.66974,
              713.27152
            ],
            "text": "Löhne,"
          },
          {
            "bbox": [
              210.39854,
              705.97552,
              241.10094,
              713.27152
            ],
            "text": "Gehälter"
          },
          {
            "bbox": [
              243.82894,
              705.97552,
              257.59214,
              713.27152
            ],
            "text": "und"
          },
          {
            "bbox": [
              260.32014,
              705.97552,
              290.53934,
              713.27152
            ],
            "text": "ähnliche"
          }
        ]
      },
      {
        "bbox": [
          63.76654,
          715.54272,
          290.53614,
          722.83872
        ],
        "id": "pdf-007-line-118",
        "source_page": 7,
        "text": "Vergütungen (sowie für Ruhegehälter), die an natürliche Perso-",
        "words": [
          {
            "bbox": [
              63.76654,
              715.54272,
              109.08494,
              722.83872
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              111.76814,
              715.54272,
              134.64894,
              722.83872
            ],
            "text": "(sowie"
          },
          {
            "bbox": [
              137.33214,
              715.54272,
              146.84414,
              722.83872
            ],
            "text": "für"
          },
          {
            "bbox": [
              149.52654,
              715.54272,
              201.49214,
              722.83872
            ],
            "text": "Ruhegehälter),"
          },
          {
            "bbox": [
              204.17454,
              715.54272,
              215.02254,
              722.83872
            ],
            "text": "die"
          },
          {
            "bbox": [
              217.70574,
              715.54272,
              226.46574,
              722.83872
            ],
            "text": "an"
          },
          {
            "bbox": [
              229.14894,
              715.54272,
              264.26254,
              722.83872
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              266.94574,
              715.54272,
              290.53614,
              722.83872
            ],
            "text": "Perso-"
          }
        ]
      },
      {
        "bbox": [
          63.76494,
          725.10992,
          290.53454,
          732.40592
        ],
        "id": "pdf-007-line-120",
        "source_page": 7,
        "text": "nen gezahlt werden, die dem Goethe-Institut, dem Deutschen",
        "words": [
          {
            "bbox": [
              63.76494,
              725.10992,
              77.10894,
              732.40592
            ],
            "text": "nen"
          },
          {
            "bbox": [
              79.85214,
              725.10992,
              106.02974,
              732.40592
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              108.77374,
              725.10992,
              137.81934,
              732.40592
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              140.56254,
              725.10992,
              151.53054,
              732.40592
            ],
            "text": "die"
          },
          {
            "bbox": [
              154.27374,
              725.10992,
              170.28894,
              732.40592
            ],
            "text": "dem"
          },
          {
            "bbox": [
              173.03134,
              725.10992,
              230.04014,
              732.40592
            ],
            "text": "Goethe-Institut,"
          },
          {
            "bbox": [
              232.78334,
              725.10992,
              248.79854,
              732.40592
            ],
            "text": "dem"
          },
          {
            "bbox": [
              251.54094,
              725.10992,
              290.53454,
              732.40592
            ],
            "text": "Deutschen"
          }
        ]
      },
      {
        "bbox": [
          63.76334,
          734.67712,
          290.53774,
          741.97312
        ],
        "id": "pdf-007-line-122",
        "source_page": 7,
        "text": "Akademischen Austauschdienst und anderen ähnlichen, von den",
        "words": [
          {
            "bbox": [
              63.76334,
              734.67712,
              115.87054,
              741.97312
            ],
            "text": "Akademischen"
          },
          {
            "bbox": [
              117.81134,
              734.67712,
              176.40814,
              741.97312
            ],
            "text": "Austauschdienst"
          },
          {
            "bbox": [
              178.34894,
              734.67712,
              191.87054,
              741.97312
            ],
            "text": "und"
          },
          {
            "bbox": [
              193.81054,
              734.67712,
              222.50094,
              741.97312
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              224.44174,
              734.67712,
              260.36494,
              741.97312
            ],
            "text": "ähnlichen,"
          },
          {
            "bbox": [
              262.30494,
              734.67712,
              275.22814,
              741.97312
            ],
            "text": "von"
          },
          {
            "bbox": [
              277.16894,
              734.67712,
              290.53774,
              741.97312
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          63.76414,
          744.24432,
          290.53374,
          751.54032
        ],
        "id": "pdf-007-line-123",
        "source_page": 7,
        "text": "zuständigen Behörden der Vertragsstaaten im gegenseitigen Ein-",
        "words": [
          {
            "bbox": [
              63.76414,
              744.24432,
              106.51614,
              751.54032
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              108.45054,
              744.24432,
              142.81134,
              751.54032
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              144.74574,
              744.24432,
              156.31694,
              751.54032
            ],
            "text": "der"
          },
          {
            "bbox": [
              158.24974,
              744.24432,
              213.03214,
              751.54032
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              214.96654,
              744.24432,
              223.50094,
              751.54032
            ],
            "text": "im"
          },
          {
            "bbox": [
              225.43454,
              744.24432,
              274.57294,
              751.54032
            ],
            "text": "gegenseitigen"
          },
          {
            "bbox": [
              276.50734,
              744.24432,
              290.53374,
              751.54032
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          63.76014,
          753.81152,
          290.52974,
          761.10752
        ],
        "id": "pdf-007-line-125",
        "source_page": 7,
        "text": "vernehmen zu bestimmenden Einrichtungen geleistet werden,",
        "words": [
          {
            "bbox": [
              63.76014,
              753.81152,
              104.18334,
              761.10752
            ],
            "text": "vernehmen"
          },
          {
            "bbox": [
              106.96014,
              753.81152,
              115.33694,
              761.10752
            ],
            "text": "zu"
          },
          {
            "bbox": [
              118.11374,
              753.81152,
              172.29614,
              761.10752
            ],
            "text": "bestimmenden"
          },
          {
            "bbox": [
              175.07294,
              753.81152,
              225.17774,
              761.10752
            ],
            "text": "Einrichtungen"
          },
          {
            "bbox": [
              227.95454,
              753.81152,
              258.63534,
              761.10752
            ],
            "text": "geleistet"
          },
          {
            "bbox": [
              261.41294,
              753.81152,
              290.52974,
              761.10752
            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
          63.75774,
          763.37872,
          290.53054,
          770.67472
        ],
        "id": "pdf-007-line-127",
        "source_page": 7,
        "text": "vorausgesetzt, dass diese Zahlungen in dem Vertragsstaat, aus",
        "words": [
          {
            "bbox": [
              63.75774,
              763.37872,
              115.84574,
              770.67472
            ],
            "text": "vorausgesetzt,"
          },
          {
            "bbox": [
              118.24574,
              763.37872,
              135.28334,
              770.67472
            ],
            "text": "dass"
          },
          {
            "bbox": [
              137.68494,
              763.37872,
              156.79374,
              770.67472
            ],
            "text": "diese"
          },
          {
            "bbox": [
              159.19454,
              763.37872,
              196.82814,
              770.67472
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              199.22894,
              763.37872,
              205.45214,
              770.67472
            ],
            "text": "in"
          },
          {
            "bbox": [
              207.85294,
              763.37872,
              223.71454,
              770.67472
            ],
            "text": "dem"
          },
          {
            "bbox": [
              226.11454,
              763.37872,
              275.38814,
              770.67472
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              277.78814,
              763.37872,
              290.53054,
              770.67472
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          63.75934,
          772.94592,
          234.98494,
          780.24192
        ],
        "id": "pdf-007-line-130",
        "source_page": 7,
        "text": "dem sie stammen, der Besteuerung unterliegen.",
        "words": [
          {
            "bbox": [
              63.75934,
              772.94592,
              79.62094,
              780.24192
            ],
            "text": "dem"
          },
          {
            "bbox": [
              81.84174,
              772.94592,
              91.91294,
              780.24192
            ],
            "text": "sie"
          },
          {
            "bbox": [
              94.13454,
              772.94592,
              129.56014,
              780.24192
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              131.78094,
              772.94592,
              143.48254,
              780.24192
            ],
            "text": "der"
          },
          {
            "bbox": [
              145.70334,
              772.94592,
              191.08494,
              780.24192
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              193.30734,
              772.94592,
              234.98494,
              780.24192
            ],
            "text": "unterliegen."
          }
        ]
      },
      {
        "bbox": [
          400.2211,
          75.12088,
          435.96198,
          82.28888
        ],
        "id": "pdf-007-line-004",
        "source_page": 7,
        "text": "Artikel 19",
        "words": [
          {
            "bbox": [
              400.2211,
              75.12088,
              424.8455,
              82.28888
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.0667,
              75.12088,
              435.96198,
              82.28888
            ],
            "text": "19"
          }
        ]
      },
      {
        "bbox": [
          364.49054,
          88.72552,
          471.69206,
          95.89352
        ],
        "id": "pdf-007-line-006",
        "source_page": 7,
        "text": "Gastprofessoren und Lehrer",
        "words": [
          {
            "bbox": [
              364.49054,
              88.72552,
              428.19518,
              95.89352
            ],
            "text": "Gastprofessoren"
          },
          {
            "bbox": [
              430.41606,
              88.72552,
              444.78838,
              95.89352
            ],
            "text": "und"
          },
          {
            "bbox": [
              447.00982,
              88.72552,
              471.69206,
              95.89352
            ],
            "text": "Lehrer"
          }
        ]
      },
      {
        "bbox": [
          313.20902,
          102.33016,
          531.4767,
          109.62616
        ],
        "id": "pdf-007-line-008",
        "source_page": 7,
        "text": "Eine natürliche Person, die sich auf Einladung eines Vertrags-",
        "words": [
          {
            "bbox": [
              313.20902,
              102.33016,
              328.61438,
              109.62616
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              330.81926,
              102.33016,
              365.77918,
              109.62616
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              367.98406,
              102.33016,
              395.04974,
              109.62616
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              397.25446,
              102.33016,
              408.06798,
              109.62616
            ],
            "text": "die"
          },
          {
            "bbox": [
              410.27286,
              102.33016,
              424.7911,
              109.62616
            ],
            "text": "sich"
          },
          {
            "bbox": [
              426.99638,
              102.33016,
              438.10654,
              109.62616
            ],
            "text": "auf"
          },
          {
            "bbox": [
              440.31174,
              102.33016,
              475.72006,
              109.62616
            ],
            "text": "Einladung"
          },
          {
            "bbox": [
              477.92582,
              102.33016,
              496.73822,
              109.62616
            ],
            "text": "eines"
          },
          {
            "bbox": [
              498.94422,
              102.33016,
              531.4767,
              109.62616
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          304.70462,
          111.8972,
          531.47694,
          119.1932
        ],
        "id": "pdf-007-line-010",
        "source_page": 7,
        "text": "staates oder einer Universität, Hochschule, Schule, eines Muse-",
        "words": [
          {
            "bbox": [
              304.70462,
              111.8972,
              330.5307,
              119.1932
            ],
            "text": "staates"
          },
          {
            "bbox": [
              332.5311,
              111.8972,
              348.8239,
              119.1932
            ],
            "text": "oder"
          },
          {
            "bbox": [
              350.82238,
              111.8972,
              368.29878,
              119.1932
            ],
            "text": "einer"
          },
          {
            "bbox": [
              370.29726,
              111.8972,
              410.5855,
              119.1932
            ],
            "text": "Universität,"
          },
          {
            "bbox": [
              412.58462,
              111.8972,
              457.17758,
              119.1932
            ],
            "text": "Hochschule,"
          },
          {
            "bbox": [
              459.1767,
              111.8972,
              485.84398,
              119.1932
            ],
            "text": "Schule,"
          },
          {
            "bbox": [
              487.8431,
              111.8972,
              506.6555,
              119.1932
            ],
            "text": "eines"
          },
          {
            "bbox": [
              508.6559,
              111.8972,
              531.47694,
              119.1932
            ],
            "text": "Muse-"
          }
        ]
      },
      {
        "bbox": [
          304.70414,
          121.46408,
          531.4755,
          128.76008
        ],
        "id": "pdf-007-line-012",
        "source_page": 7,
        "text": "ums oder einer anderen kulturellen Einrichtung dieses Vertrags-",
        "words": [
          {
            "bbox": [
              304.70414,
              121.46408,
              319.97374,
              128.76008
            ],
            "text": "ums"
          },
          {
            "bbox": [
              322.30494,
              121.46408,
              338.59774,
              128.76008
            ],
            "text": "oder"
          },
          {
            "bbox": [
              340.92702,
              121.46408,
              358.40342,
              128.76008
            ],
            "text": "einer"
          },
          {
            "bbox": [
              360.7327,
              121.46408,
              389.77238,
              128.76008
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              392.10286,
              121.46408,
              428.54878,
              128.76008
            ],
            "text": "kulturellen"
          },
          {
            "bbox": [
              430.87926,
              121.46408,
              471.1743,
              128.76008
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              473.50526,
              121.46408,
              496.61254,
              128.76008
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              498.94374,
              121.46408,
              531.4755,
              128.76008
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          304.70342,
          131.03096,
          531.47438,
          138.32696
        ],
        "id": "pdf-007-line-014",
        "source_page": 7,
        "text": "staates oder im Rahmen eines amtlichen Kulturaustausches in",
        "words": [
          {
            "bbox": [
              304.70342,
              131.03096,
              330.75974,
              138.32696
            ],
            "text": "staates"
          },
          {
            "bbox": [
              333.46526,
              131.03096,
              349.8731,
              138.32696
            ],
            "text": "oder"
          },
          {
            "bbox": [
              352.57678,
              131.03096,
              361.21446,
              138.32696
            ],
            "text": "im"
          },
          {
            "bbox": [
              363.91822,
              131.03096,
              393.89582,
              138.32696
            ],
            "text": "Rahmen"
          },
          {
            "bbox": [
              396.60062,
              131.03096,
              415.56646,
              138.32696
            ],
            "text": "eines"
          },
          {
            "bbox": [
              418.27198,
              131.03096,
              453.25126,
              138.32696
            ],
            "text": "amtlichen"
          },
          {
            "bbox": [
              455.95606,
              131.03096,
              522.5071,
              138.32696
            ],
            "text": "Kulturaustausches"
          },
          {
            "bbox": [
              525.21262,
              131.03096,
              531.47438,
              138.32696
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          304.70302,
          140.59784,
          531.47454,
          147.89384
        ],
        "id": "pdf-007-line-016",
        "source_page": 7,
        "text": "diesem Vertragsstaat höchstens zwei Jahre lang hauptsächlich",
        "words": [
          {
            "bbox": [
              304.70302,
              140.59784,
              330.66046,
              147.89384
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              333.33118,
              140.59784,
              380.4427,
              147.89384
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              383.11462,
              140.59784,
              420.10158,
              147.89384
            ],
            "text": "höchstens"
          },
          {
            "bbox": [
              422.77398,
              140.59784,
              438.76286,
              147.89384
            ],
            "text": "zwei"
          },
          {
            "bbox": [
              441.4347,
              140.59784,
              461.16166,
              147.89384
            ],
            "text": "Jahre"
          },
          {
            "bbox": [
              463.83294,
              140.59784,
              478.95814,
              147.89384
            ],
            "text": "lang"
          },
          {
            "bbox": [
              481.6303,
              140.59784,
              531.47454,
              147.89384
            ],
            "text": "hauptsächlich"
          }
        ]
      },
      {
        "bbox": [
          304.70262,
          150.16488,
          531.4727,
          157.46088
        ],
        "id": "pdf-007-line-018",
        "source_page": 7,
        "text": "zur Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen",
        "words": [
          {
            "bbox": [
              304.70262,
              150.16488,
              315.72038,
              157.46088
            ],
            "text": "zur"
          },
          {
            "bbox": [
              318.41902,
              150.16488,
              354.95894,
              157.46088
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              357.65926,
              150.16488,
              375.26886,
              157.46088
            ],
            "text": "einer"
          },
          {
            "bbox": [
              377.9675,
              150.16488,
              424.77878,
              157.46088
            ],
            "text": "Lehrtätigkeit,"
          },
          {
            "bbox": [
              427.47798,
              150.16488,
              442.65574,
              157.46088
            ],
            "text": "zum"
          },
          {
            "bbox": [
              445.35454,
              150.16488,
              468.5315,
              157.46088
            ],
            "text": "Halten"
          },
          {
            "bbox": [
              471.23126,
              150.16488,
              484.33766,
              157.46088
            ],
            "text": "von"
          },
          {
            "bbox": [
              487.03742,
              150.16488,
              531.4727,
              157.46088
            ],
            "text": "Vorlesungen"
          }
        ]
      },
      {
        "bbox": [
          304.7023,
          159.73176,
          531.47334,
          167.02776
        ],
        "id": "pdf-007-line-020",
        "source_page": 7,
        "text": "oder zur Ausübung einer Forschungstätigkeit bei dieser Einrich-",
        "words": [
          {
            "bbox": [
              304.7023,
              159.73176,
              320.9951,
              167.02776
            ],
            "text": "oder"
          },
          {
            "bbox": [
              323.23166,
              159.73176,
              334.18278,
              167.02776
            ],
            "text": "zur"
          },
          {
            "bbox": [
              336.41934,
              159.73176,
              372.72622,
              167.02776
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              374.96446,
              159.73176,
              392.44086,
              167.02776
            ],
            "text": "einer"
          },
          {
            "bbox": [
              394.67742,
              159.73176,
              464.77526,
              167.02776
            ],
            "text": "Forschungstätigkeit"
          },
          {
            "bbox": [
              467.01326,
              159.73176,
              477.8263,
              167.02776
            ],
            "text": "bei"
          },
          {
            "bbox": [
              480.06414,
              159.73176,
              501.83542,
              167.02776
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              504.07198,
              159.73176,
              531.47334,
              167.02776
            ],
            "text": "Einrich-"
          }
        ]
      },
      {
        "bbox": [
          304.7015,
          169.29864,
          531.47398,
          176.59464
        ],
        "id": "pdf-007-line-022",
        "source_page": 7,
        "text": "tung aufhält und die im anderen Vertragsstaat ansässig ist oder",
        "words": [
          {
            "bbox": [
              304.7015,
              169.29864,
              320.70758,
              176.59464
            ],
            "text": "tung"
          },
          {
            "bbox": [
              323.09558,
              169.29864,
              347.24246,
              176.59464
            ],
            "text": "aufhält"
          },
          {
            "bbox": [
              349.63022,
              169.29864,
              363.26878,
              176.59464
            ],
            "text": "und"
          },
          {
            "bbox": [
              365.65518,
              169.29864,
              376.4687,
              176.59464
            ],
            "text": "die"
          },
          {
            "bbox": [
              378.85582,
              169.29864,
              387.45518,
              176.59464
            ],
            "text": "im"
          },
          {
            "bbox": [
              389.84174,
              169.29864,
              418.88142,
              176.59464
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              421.26894,
              169.29864,
              468.31798,
              176.59464
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              470.70574,
              169.29864,
              502.11014,
              176.59464
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              504.49814,
              169.29864,
              512.7935,
              176.59464
            ],
            "text": "ist"
          },
          {
            "bbox": [
              515.1811,
              169.29864,
              531.47398,
              176.59464
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          304.70118,
          178.86552,
          531.4723,
          186.16152
        ],
        "id": "pdf-007-line-024",
        "source_page": 7,
        "text": "dort unmittelbar vor der Einreise in den erstgenannten Staat an-",
        "words": [
          {
            "bbox": [
              304.70118,
              178.86552,
              319.2563,
              186.16152
            ],
            "text": "dort"
          },
          {
            "bbox": [
              321.4287,
              178.86552,
              361.63366,
              186.16152
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              363.80462,
              178.86552,
              375.06038,
              186.16152
            ],
            "text": "vor"
          },
          {
            "bbox": [
              377.23134,
              178.86552,
              388.93238,
              186.16152
            ],
            "text": "der"
          },
          {
            "bbox": [
              391.10334,
              178.86552,
              419.09654,
              186.16152
            ],
            "text": "Einreise"
          },
          {
            "bbox": [
              421.2683,
              178.86552,
              427.49166,
              186.16152
            ],
            "text": "in"
          },
          {
            "bbox": [
              429.66382,
              178.86552,
              443.14886,
              186.16152
            ],
            "text": "den"
          },
          {
            "bbox": [
              445.32102,
              178.86552,
              496.48566,
              186.16152
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              498.65782,
              178.86552,
              517.44542,
              186.16152
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              519.61774,
              178.86552,
              531.4723,
              186.16152
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          304.7003,
          188.43256,
          531.4735,
          195.72856
        ],
        "id": "pdf-007-line-025",
        "source_page": 7,
        "text": "sässig war, ist in dem erstgenannten Staat mit ihren für diese Tä-",
        "words": [
          {
            "bbox": [
              304.7003,
              188.43256,
              327.22462,
              195.72856
            ],
            "text": "sässig"
          },
          {
            "bbox": [
              329.19726,
              188.43256,
              343.9731,
              195.72856
            ],
            "text": "war,"
          },
          {
            "bbox": [
              345.94454,
              188.43256,
              354.18478,
              195.72856
            ],
            "text": "ist"
          },
          {
            "bbox": [
              356.1571,
              188.43256,
              362.35294,
              195.72856
            ],
            "text": "in"
          },
          {
            "bbox": [
              364.32494,
              188.43256,
              380.13078,
              195.72856
            ],
            "text": "dem"
          },
          {
            "bbox": [
              382.10174,
              188.43256,
              432.93502,
              195.72856
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              434.90702,
              188.43256,
              453.58414,
              195.72856
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              455.55646,
              188.43256,
              466.61886,
              195.72856
            ],
            "text": "mit"
          },
          {
            "bbox": [
              468.59118,
              188.43256,
              485.9639,
              195.72856
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              487.9359,
              188.43256,
              497.3591,
              195.72856
            ],
            "text": "für"
          },
          {
            "bbox": [
              499.32998,
              188.43256,
              518.32806,
              195.72856
            ],
            "text": "diese"
          },
          {
            "bbox": [
              520.29974,
              188.43256,
              531.4735,
              195.72856
            ],
            "text": "Tä-"
          }
        ]
      },
      {
        "bbox": [
          304.7003,
          197.99944,
          531.47166,
          205.29544
        ],
        "id": "pdf-007-line-027",
        "source_page": 7,
        "text": "tigkeit bezogenen Vergütungen von der Steuer befreit, vorausge-",
        "words": [
          {
            "bbox": [
              304.7003,
              197.99944,
              326.07366,
              205.29544
            ],
            "text": "tigkeit"
          },
          {
            "bbox": [
              328.03686,
              197.99944,
              367.23926,
              205.29544
            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              369.20214,
              197.99944,
              413.98334,
              205.29544
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              415.94622,
              197.99944,
              428.91238,
              205.29544
            ],
            "text": "von"
          },
          {
            "bbox": [
              430.87526,
              197.99944,
              442.50278,
              205.29544
            ],
            "text": "der"
          },
          {
            "bbox": [
              444.46446,
              197.99944,
              467.56158,
              205.29544
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              469.52326,
              197.99944,
              494.00142,
              205.29544
            ],
            "text": "befreit,"
          },
          {
            "bbox": [
              495.96374,
              197.99944,
              531.47166,
              205.29544
            ],
            "text": "vorausge-"
          }
        ]
      },
      {
        "bbox": [
          304.69982,
          207.56632,
          531.47086,
          214.86232
        ],
        "id": "pdf-007-line-029",
        "source_page": 7,
        "text": "setzt, dass diese Vergütungen von außerhalb dieses Staates",
        "words": [
          {
            "bbox": [
              304.69982,
              207.56632,
              324.54246,
              214.86232
            ],
            "text": "setzt,"
          },
          {
            "bbox": [
              327.92958,
              207.56632,
              345.23358,
              214.86232
            ],
            "text": "dass"
          },
          {
            "bbox": [
              348.62206,
              207.56632,
              368.08638,
              214.86232
            ],
            "text": "diese"
          },
          {
            "bbox": [
              371.47382,
              207.56632,
              417.51246,
              214.86232
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              420.90014,
              207.56632,
              434.1179,
              214.86232
            ],
            "text": "von"
          },
          {
            "bbox": [
              437.50558,
              207.56632,
              473.62526,
              214.86232
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              477.0119,
              207.56632,
              500.56414,
              214.86232
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              503.95262,
              207.56632,
              531.47086,
              214.86232
            ],
            "text": "Staates"
          }
        ]
      },
      {
        "bbox": [
          304.69982,
          217.1332,
          366.25958,
          224.4292
        ],
        "id": "pdf-007-line-031",
        "source_page": 7,
        "text": "bezogen werden.",
        "words": [
          {
            "bbox": [
              304.69982,
              217.1332,
              335.4543,
              224.4292
            ],
            "text": "bezogen"
          },
          {
            "bbox": [
              337.6763,
              217.1332,
              366.25958,
              224.4292
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          400.21534,
          238.7372,
          435.95622,
          245.9052
        ],
        "id": "pdf-007-line-034",
        "source_page": 7,
        "text": "Artikel 20",
        "words": [
          {
            "bbox": [
              400.21534,
              238.7372,
              424.83974,
              245.9052
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.06094,
              238.7372,
              435.95622,
              245.9052
            ],
            "text": "20"
          }
        ]
      },
      {
        "bbox": [
          398.56382,
          252.34184,
          437.60846,
          259.50984
        ],
        "id": "pdf-007-line-037",
        "source_page": 7,
        "text": "Studenten",
        "words": [
          {
            "bbox": [
              398.56382,
              252.34184,
              437.60846,
              259.50984
            ],
            "text": "Studenten"
          }
        ]
      },
      {
        "bbox": [
          313.20334,
          265.94648,
          531.47086,
          273.24248
        ],
        "id": "pdf-007-line-039",
        "source_page": 7,
        "text": "Zahlungen, die ein Student, Praktikant oder Lehrling, der sich",
        "words": [
          {
            "bbox": [
              313.20334,
              265.94648,
              353.06006,
              273.24248
            ],
            "text": "Zahlungen,"
          },
          {
            "bbox": [
              355.31606,
              265.94648,
              366.12958,
              273.24248
            ],
            "text": "die"
          },
          {
            "bbox": [
              368.38574,
              265.94648,
              378.90398,
              273.24248
            ],
            "text": "ein"
          },
          {
            "bbox": [
              381.16054,
              265.94648,
              411.51342,
              273.24248
            ],
            "text": "Student,"
          },
          {
            "bbox": [
              413.76942,
              265.94648,
              449.4143,
              273.24248
            ],
            "text": "Praktikant"
          },
          {
            "bbox": [
              451.6711,
              265.94648,
              467.9639,
              273.24248
            ],
            "text": "oder"
          },
          {
            "bbox": [
              470.21926,
              265.94648,
              500.73998,
              273.24248
            ],
            "text": "Lehrling,"
          },
          {
            "bbox": [
              502.99598,
              265.94648,
              514.6971,
              273.24248
            ],
            "text": "der"
          },
          {
            "bbox": [
              516.95254,
              265.94648,
              531.47086,
              273.24248
            ],
            "text": "sich"
          }
        ]
      },
      {
        "bbox": [
          304.6991,
          275.51336,
          531.47006,
          282.80936
        ],
        "id": "pdf-007-line-041",
        "source_page": 7,
        "text": "in einem Vertragsstaat ausschließlich zum Studium oder zur Aus-",
        "words": [
          {
            "bbox": [
              304.6991,
              275.51336,
              310.86302,
              282.80936
            ],
            "text": "in"
          },
          {
            "bbox": [
              312.80318,
              275.51336,
              334.20174,
              282.80936
            ],
            "text": "einem"
          },
          {
            "bbox": [
              336.14094,
              275.51336,
              382.47614,
              282.80936
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              384.41654,
              275.51336,
              433.71422,
              282.80936
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              435.65438,
              275.51336,
              450.64646,
              282.80936
            ],
            "text": "zum"
          },
          {
            "bbox": [
              452.58566,
              275.51336,
              482.14254,
              282.80936
            ],
            "text": "Studium"
          },
          {
            "bbox": [
              484.08174,
              275.51336,
              500.19622,
              282.80936
            ],
            "text": "oder"
          },
          {
            "bbox": [
              502.13526,
              275.51336,
              512.96734,
              282.80936
            ],
            "text": "zur"
          },
          {
            "bbox": [
              514.90638,
              275.51336,
              531.47006,
              282.80936
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
          304.69942,
          285.08032,
          531.4707,
          292.37632
        ],
        "id": "pdf-007-line-042",
        "source_page": 7,
        "text": "bildung aufhält und der im anderen Vertragsstaat ansässig ist",
        "words": [
          {
            "bbox": [
              304.69942,
              285.08032,
              331.75462,
              292.37632
            ],
            "text": "bildung"
          },
          {
            "bbox": [
              334.56302,
              285.08032,
              359.24358,
              292.37632
            ],
            "text": "aufhält"
          },
          {
            "bbox": [
              362.05166,
              285.08032,
              375.86798,
              292.37632
            ],
            "text": "und"
          },
          {
            "bbox": [
              378.6747,
              285.08032,
              390.55374,
              292.37632
            ],
            "text": "der"
          },
          {
            "bbox": [
              393.36046,
              285.08032,
              402.04878,
              292.37632
            ],
            "text": "im"
          },
          {
            "bbox": [
              404.85558,
              285.08032,
              434.4291,
              292.37632
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              437.23686,
              285.08032,
              485.35374,
              292.37632
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              488.16182,
              285.08032,
              520.18902,
              292.37632
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              522.99742,
              285.08032,
              531.4707,
              292.37632
            ],
            "text": "ist"
          }
        ]
      },
      {
        "bbox": [
          304.69926,
          294.6472,
          531.46974,
          301.9432
        ],
        "id": "pdf-007-line-044",
        "source_page": 7,
        "text": "oder dort unmittelbar vor der Einreise in den erstgenannten Staat",
        "words": [
          {
            "bbox": [
              304.69926,
              294.6472,
              320.8347,
              301.9432
            ],
            "text": "oder"
          },
          {
            "bbox": [
              322.7807,
              294.6472,
              337.17838,
              301.9432
            ],
            "text": "dort"
          },
          {
            "bbox": [
              339.1259,
              294.6472,
              378.8063,
              301.9432
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              380.7523,
              294.6472,
              391.9031,
              301.9432
            ],
            "text": "vor"
          },
          {
            "bbox": [
              393.8491,
              294.6472,
              405.44526,
              301.9432
            ],
            "text": "der"
          },
          {
            "bbox": [
              407.39126,
              294.6472,
              435.01726,
              301.9432
            ],
            "text": "Einreise"
          },
          {
            "bbox": [
              436.96414,
              294.6472,
              443.13502,
              301.9432
            ],
            "text": "in"
          },
          {
            "bbox": [
              445.08222,
              294.6472,
              458.46238,
              301.9432
            ],
            "text": "den"
          },
          {
            "bbox": [
              460.40958,
              294.6472,
              510.94478,
              301.9432
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              512.89198,
              294.6472,
              531.46974,
              301.9432
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          304.69902,
          304.21416,
          531.47102,
          311.51016
        ],
        "id": "pdf-007-line-045",
        "source_page": 7,
        "text": "ansässig war, für seinen Unterhalt, sein Studium oder seine Aus-",
        "words": [
          {
            "bbox": [
              304.69902,
              304.21416,
              335.92638,
              311.51016
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              337.90126,
              304.21416,
              352.68406,
              311.51016
            ],
            "text": "war,"
          },
          {
            "bbox": [
              354.65774,
              304.21416,
              364.08558,
              311.51016
            ],
            "text": "für"
          },
          {
            "bbox": [
              366.05878,
              304.21416,
              389.1927,
              311.51016
            ],
            "text": "seinen"
          },
          {
            "bbox": [
              391.16702,
              304.21416,
              425.8019,
              311.51016
            ],
            "text": "Unterhalt,"
          },
          {
            "bbox": [
              427.77558,
              304.21416,
              442.21798,
              311.51016
            ],
            "text": "sein"
          },
          {
            "bbox": [
              444.1923,
              304.21416,
              473.95422,
              311.51016
            ],
            "text": "Studium"
          },
          {
            "bbox": [
              475.9275,
              304.21416,
              492.14446,
              311.51016
            ],
            "text": "oder"
          },
          {
            "bbox": [
              494.11766,
              304.21416,
              512.82998,
              311.51016
            ],
            "text": "seine"
          },
          {
            "bbox": [
              514.80398,
              304.21416,
              531.47102,
              311.51016
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
          304.69918,
          313.78104,
          531.46998,
          321.07704
        ],
        "id": "pdf-007-line-047",
        "source_page": 7,
        "text": "bildung erhält, dürfen im erstgenannten Staat nicht besteuert",
        "words": [
          {
            "bbox": [
              304.69918,
              313.78104,
              331.75438,
              321.07704
            ],
            "text": "bildung"
          },
          {
            "bbox": [
              334.78478,
              313.78104,
              357.5367,
              321.07704
            ],
            "text": "erhält,"
          },
          {
            "bbox": [
              360.5659,
              313.78104,
              383.9879,
              321.07704
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              387.01766,
              313.78104,
              395.70598,
              321.07704
            ],
            "text": "im"
          },
          {
            "bbox": [
              398.73478,
              313.78104,
              450.9671,
              321.07704
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              453.99686,
              313.78104,
              473.14038,
              321.07704
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              476.17046,
              313.78104,
              494.01102,
              321.07704
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              497.0411,
              313.78104,
              531.46998,
              321.07704
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          304.69926,
          323.348,
          531.46894,
          330.644
        ],
        "id": "pdf-007-line-049",
        "source_page": 7,
        "text": "werden, sofern diese Zahlungen aus Quellen außerhalb dieses",
        "words": [
          {
            "bbox": [
              304.69926,
              323.348,
              333.52318,
              330.644
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              336.22918,
              323.348,
              358.79366,
              330.644
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              361.50022,
              323.348,
              380.7691,
              330.644
            ],
            "text": "diese"
          },
          {
            "bbox": [
              383.47526,
              323.348,
              421.4295,
              330.644
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              424.13606,
              323.348,
              436.95838,
              330.644
            ],
            "text": "aus"
          },
          {
            "bbox": [
              439.66566,
              323.348,
              467.02014,
              330.644
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              469.7267,
              323.348,
              505.45542,
              330.644
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              508.16094,
              323.348,
              531.46894,
              330.644
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          304.6987,
          332.91488,
          369.33094,
          340.21088
        ],
        "id": "pdf-007-line-050",
        "source_page": 7,
        "text": "Staates stammen.",
        "words": [
          {
            "bbox": [
              304.6987,
              332.91488,
              331.68302,
              340.21088
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              333.90574,
              332.91488,
              369.33094,
              340.21088
            ],
            "text": "stammen."
          }
        ]
      },
      {
        "bbox": [
          400.21446,
          354.51888,
          435.95534,
          361.68688
        ],
        "id": "pdf-007-line-053",
        "source_page": 7,
        "text": "Artikel 21",
        "words": [
          {
            "bbox": [
              400.21446,
              354.51888,
              424.83886,
              361.68688
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.06006,
              354.51888,
              435.95534,
              361.68688
            ],
            "text": "21"
          }
        ]
      },
      {
        "bbox": [
          385.25838,
          368.12344,
          450.9107,
          375.29144
        ],
        "id": "pdf-007-line-056",
        "source_page": 7,
        "text": "Andere Einkünfte",
        "words": [
          {
            "bbox": [
              385.25838,
              368.12344,
              412.59638,
              375.29144
            ],
            "text": "Andere"
          },
          {
            "bbox": [
              414.81886,
              368.12344,
              450.9107,
              375.29144
            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
          313.2023,
          381.72808,
          531.47014,
          389.02408
        ],
        "id": "pdf-007-line-058",
        "source_page": 7,
        "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Person,",
        "words": [
          {
            "bbox": [
              313.2023,
              381.72808,
              321.7919,
              389.02408
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.2375,
              381.72808,
              359.47694,
              389.02408
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              361.54278,
              381.72808,
              379.01918,
              389.02408
            ],
            "text": "einer"
          },
          {
            "bbox": [
              381.08422,
              381.72808,
              387.30758,
              389.02408
            ],
            "text": "in"
          },
          {
            "bbox": [
              389.37382,
              381.72808,
              411.01022,
              389.02408
            ],
            "text": "einem"
          },
          {
            "bbox": [
              413.0755,
              381.72808,
              460.12454,
              389.02408
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              462.19102,
              381.72808,
              502.33806,
              389.02408
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              504.4043,
              381.72808,
              531.47014,
              389.02408
            ],
            "text": "Person,"
          }
        ]
      },
      {
        "bbox": [
          304.6979,
          391.29504,
          531.4699,
          398.59104
        ],
        "id": "pdf-007-line-060",
        "source_page": 7,
        "text": "die in den vorstehenden Artikeln nicht behandelt wurden, kön-",
        "words": [
          {
            "bbox": [
              304.6979,
              391.29504,
              315.56822,
              398.59104
            ],
            "text": "die"
          },
          {
            "bbox": [
              318.2627,
              391.29504,
              324.51454,
              398.59104
            ],
            "text": "in"
          },
          {
            "bbox": [
              327.20934,
              391.29504,
              340.7511,
              398.59104
            ],
            "text": "den"
          },
          {
            "bbox": [
              343.4459,
              391.29504,
              392.4031,
              398.59104
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              395.0979,
              391.29504,
              422.11182,
              398.59104
            ],
            "text": "Artikeln"
          },
          {
            "bbox": [
              424.80662,
              391.29504,
              442.40494,
              398.59104
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              445.10006,
              391.29504,
              480.8859,
              398.59104
            ],
            "text": "behandelt"
          },
          {
            "bbox": [
              483.58102,
              391.29504,
              512.48678,
              398.59104
            ],
            "text": "wurden,"
          },
          {
            "bbox": [
              515.18094,
              391.29504,
              531.4699,
              398.59104
            ],
            "text": "kön-"
          }
        ]
      },
      {
        "bbox": [
          304.69782,
          400.86192,
          531.46958,
          408.15792
        ],
        "id": "pdf-007-line-062",
        "source_page": 7,
        "text": "nen ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteu-",
        "words": [
          {
            "bbox": [
              304.69782,
              400.86192,
              317.72846,
              408.15792
            ],
            "text": "nen"
          },
          {
            "bbox": [
              319.64838,
              400.86192,
              337.19142,
              408.15792
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              339.11094,
              400.86192,
              373.88126,
              408.15792
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              375.80134,
              400.86192,
              386.75198,
              408.15792
            ],
            "text": "auf"
          },
          {
            "bbox": [
              388.67182,
              400.86192,
              401.46878,
              408.15792
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              403.3883,
              400.86192,
              433.49438,
              408.15792
            ],
            "text": "Herkunft"
          },
          {
            "bbox": [
              435.41446,
              400.86192,
              446.8135,
              408.15792
            ],
            "text": "nur"
          },
          {
            "bbox": [
              448.73222,
              400.86192,
              454.87582,
              408.15792
            ],
            "text": "in"
          },
          {
            "bbox": [
              456.79574,
              400.86192,
              482.32814,
              408.15792
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              484.24702,
              400.86192,
              502.71534,
              408.15792
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              504.63542,
              400.86192,
              531.46958,
              408.15792
            ],
            "text": "besteu-"
          }
        ]
      },
      {
        "bbox": [
          304.69862,
          410.4288,
          345.02022,
          417.7248
        ],
        "id": "pdf-007-line-064",
        "source_page": 7,
        "text": "ert werden.",
        "words": [
          {
            "bbox": [
              304.69862,
              410.4288,
              314.2147,
              417.7248
            ],
            "text": "ert"
          },
          {
            "bbox": [
              316.43694,
              410.4288,
              345.02022,
              417.7248
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.20238,
          424.03336,
          531.46942,
          431.32936
        ],
        "id": "pdf-007-line-066",
        "source_page": 7,
        "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-",
        "words": [
          {
            "bbox": [
              313.20238,
              424.03336,
              321.74318,
              431.32936
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.13998,
              424.03336,
              350.5983,
              431.32936
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              352.57422,
              424.03336,
              357.02222,
              431.32936
            ],
            "text": "1"
          },
          {
            "bbox": [
              358.9975,
              424.03336,
              367.24414,
              431.32936
            ],
            "text": "ist"
          },
          {
            "bbox": [
              369.21974,
              424.03336,
              380.2811,
              431.32936
            ],
            "text": "auf"
          },
          {
            "bbox": [
              382.2563,
              424.03336,
              406.72718,
              431.32936
            ],
            "text": "andere"
          },
          {
            "bbox": [
              408.70206,
              424.03336,
              441.74638,
              431.32936
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              443.72126,
              424.03336,
              453.74278,
              431.32936
            ],
            "text": "als"
          },
          {
            "bbox": [
              455.71878,
              424.03336,
              479.00222,
              431.32936
            ],
            "text": "solche"
          },
          {
            "bbox": [
              480.9771,
              424.03336,
              493.67046,
              431.32936
            ],
            "text": "aus"
          },
          {
            "bbox": [
              495.64646,
              424.03336,
              531.46942,
              431.32936
            ],
            "text": "unbeweg-"
          }
        ]
      },
      {
        "bbox": [
          304.6983,
          433.6004,
          531.47254,
          440.8964
        ],
        "id": "pdf-007-line-068",
        "source_page": 7,
        "text": "lichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht anzu-",
        "words": [
          {
            "bbox": [
              304.6983,
              433.6004,
              328.23126,
              440.8964
            ],
            "text": "lichem"
          },
          {
            "bbox": [
              330.92094,
              433.6004,
              367.3451,
              440.8964
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              370.03582,
              433.6004,
              378.65942,
              440.8964
            ],
            "text": "im"
          },
          {
            "bbox": [
              381.3491,
              433.6004,
              401.5955,
              440.8964
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              404.28582,
              433.6004,
              417.37134,
              440.8964
            ],
            "text": "des"
          },
          {
            "bbox": [
              420.06278,
              433.6004,
              446.59942,
              440.8964
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              449.29086,
              433.6004,
              453.73886,
              440.8964
            ],
            "text": "6"
          },
          {
            "bbox": [
              456.42958,
              433.6004,
              481.13086,
              440.8964
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              483.82214,
              433.6004,
              488.27014,
              440.8964
            ],
            "text": "2"
          },
          {
            "bbox": [
              490.96086,
              433.6004,
              508.54262,
              440.8964
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              511.23358,
              433.6004,
              531.47254,
              440.8964
            ],
            "text": "anzu-"
          }
        ]
      },
      {
        "bbox": [
          304.6987,
          443.16728,
          531.47094,
          450.46328
        ],
        "id": "pdf-007-line-070",
        "source_page": 7,
        "text": "wenden, wenn der in einem Vertragsstaat ansässige Empfänger",
        "words": [
          {
            "bbox": [
              304.6987,
              443.16728,
              335.21166,
              450.46328
            ],
            "text": "wenden,"
          },
          {
            "bbox": [
              337.43798,
              443.16728,
              356.69062,
              450.46328
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              358.9175,
              443.16728,
              370.61854,
              450.46328
            ],
            "text": "der"
          },
          {
            "bbox": [
              372.84422,
              443.16728,
              379.06758,
              450.46328
            ],
            "text": "in"
          },
          {
            "bbox": [
              381.29446,
              443.16728,
              402.93086,
              450.46328
            ],
            "text": "einem"
          },
          {
            "bbox": [
              405.15678,
              443.16728,
              452.20582,
              450.46328
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              454.43294,
              443.16728,
              490.1331,
              450.46328
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              492.35958,
              443.16728,
              531.47094,
              450.46328
            ],
            "text": "Empfänger"
          }
        ]
      },
      {
        "bbox": [
          304.69838,
          452.73416,
          531.47054,
          460.03016
        ],
        "id": "pdf-007-line-072",
        "source_page": 7,
        "text": "im anderen Vertragsstaat eine Geschäftstätigkeit durch eine dort",
        "words": [
          {
            "bbox": [
              304.69838,
              452.73416,
              313.27558,
              460.03016
            ],
            "text": "im"
          },
          {
            "bbox": [
              315.25206,
              452.73416,
              344.1587,
              460.03016
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              346.13622,
              452.73416,
              392.9191,
              460.03016
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              394.89678,
              452.73416,
              409.64382,
              460.03016
            ],
            "text": "eine"
          },
          {
            "bbox": [
              411.62094,
              452.73416,
              475.94134,
              460.03016
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              477.91902,
              452.73416,
              498.28022,
              460.03016
            ],
            "text": "durch"
          },
          {
            "bbox": [
              500.25774,
              452.73416,
              515.00478,
              460.03016
            ],
            "text": "eine"
          },
          {
            "bbox": [
              516.9819,
              452.73416,
              531.47054,
              460.03016
            ],
            "text": "dort"
          }
        ]
      },
      {
        "bbox": [
          304.69854,
          462.30104,
          531.47174,
          469.59704
        ],
        "id": "pdf-007-line-073",
        "source_page": 7,
        "text": "gelegene Betriebsstätte ausübt und die Rechte oder Vermögens-",
        "words": [
          {
            "bbox": [
              304.69854,
              462.30104,
              336.83342,
              469.59704
            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              338.76814,
              462.30104,
              387.74758,
              469.59704
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              389.6823,
              462.30104,
              413.81102,
              469.59704
            ],
            "text": "ausübt"
          },
          {
            "bbox": [
              415.7463,
              462.30104,
              429.25574,
              469.59704
            ],
            "text": "und"
          },
          {
            "bbox": [
              431.18974,
              462.30104,
              441.87414,
              469.59704
            ],
            "text": "die"
          },
          {
            "bbox": [
              443.80886,
              462.30104,
              468.71942,
              469.59704
            ],
            "text": "Rechte"
          },
          {
            "bbox": [
              470.65414,
              462.30104,
              486.75326,
              469.59704
            ],
            "text": "oder"
          },
          {
            "bbox": [
              488.68718,
              462.30104,
              531.47174,
              469.59704
            ],
            "text": "Vermögens-"
          }
        ]
      },
      {
        "bbox": [
          304.69918,
          471.868,
          531.47142,
          479.164
        ],
        "id": "pdf-007-line-075",
        "source_page": 7,
        "text": "werte, für die die Einkünfte gezahlt werden, tatsächlich zu dieser",
        "words": [
          {
            "bbox": [
              304.69918,
              471.868,
              326.64614,
              479.164
            ],
            "text": "werte,"
          },
          {
            "bbox": [
              328.63462,
              471.868,
              338.09206,
              479.164
            ],
            "text": "für"
          },
          {
            "bbox": [
              340.08006,
              471.868,
              350.87262,
              479.164
            ],
            "text": "die"
          },
          {
            "bbox": [
              352.86142,
              471.868,
              363.65398,
              479.164
            ],
            "text": "die"
          },
          {
            "bbox": [
              365.64278,
              471.868,
              398.79806,
              479.164
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              400.78686,
              471.868,
              426.43902,
              479.164
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              428.42846,
              471.868,
              456.94878,
              479.164
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              458.93726,
              471.868,
              497.49694,
              479.164
            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
              499.48606,
              471.868,
              507.76334,
              479.164
            ],
            "text": "zu"
          },
          {
            "bbox": [
              509.75246,
              471.868,
              531.47142,
              479.164
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          304.6995,
          481.43496,
          530.85902,
          488.73096
        ],
        "id": "pdf-007-line-077",
        "source_page": 7,
        "text": "Betriebsstätte gehören. In diesem Fall ist Artikel 7 anzuwenden.",
        "words": [
          {
            "bbox": [
              304.6995,
              481.43496,
              354.5187,
              488.73096
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              356.7403,
              481.43496,
              388.14974,
              488.73096
            ],
            "text": "gehören."
          },
          {
            "bbox": [
              390.37118,
              481.43496,
              396.8895,
              488.73096
            ],
            "text": "In"
          },
          {
            "bbox": [
              399.1115,
              481.43496,
              425.04278,
              488.73096
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              427.26382,
              481.43496,
              439.3171,
              488.73096
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              441.53918,
              481.43496,
              449.83454,
              488.73096
            ],
            "text": "ist"
          },
          {
            "bbox": [
              452.05678,
              481.43496,
              474.42454,
              488.73096
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              476.64662,
              481.43496,
              481.09462,
              488.73096
            ],
            "text": "7"
          },
          {
            "bbox": [
              483.31662,
              481.43496,
              530.85902,
              488.73096
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          400.2151,
          503.03888,
          435.95598,
          510.20688
        ],
        "id": "pdf-007-line-079",
        "source_page": 7,
        "text": "Artikel 22",
        "words": [
          {
            "bbox": [
              400.2151,
              503.03888,
              424.8395,
              510.20688
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.0607,
              503.03888,
              435.95598,
              510.20688
            ],
            "text": "22"
          }
        ]
      },
      {
        "bbox": [
          398.69254,
          516.64352,
          437.47934,
          523.81152
        ],
        "id": "pdf-007-line-081",
        "source_page": 7,
        "text": "Vermögen",
        "words": [
          {
            "bbox": [
              398.69254,
              516.64352,
              437.47934,
              523.81152
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
          313.20318,
          530.248,
          531.4695,
          537.544
        ],
        "id": "pdf-007-line-084",
        "source_page": 7,
        "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6, das",
        "words": [
          {
            "bbox": [
              313.20318,
              530.248,
              321.97062,
              537.544
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.59406,
              530.248,
              382.45846,
              537.544
            ],
            "text": "Unbewegliches"
          },
          {
            "bbox": [
              385.71062,
              530.248,
              422.58814,
              537.544
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              425.8395,
              530.248,
              434.52782,
              537.544
            ],
            "text": "im"
          },
          {
            "bbox": [
              437.77822,
              530.248,
              458.28334,
              537.544
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              461.53446,
              530.248,
              474.7495,
              537.544
            ],
            "text": "des"
          },
          {
            "bbox": [
              478.00166,
              530.248,
              504.99134,
              537.544
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              508.2435,
              530.248,
              515.00366,
              537.544
            ],
            "text": "6,"
          },
          {
            "bbox": [
              518.25446,
              530.248,
              531.4695,
              537.544
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
          304.69926,
          539.81504,
          531.47486,
          547.11104
        ],
        "id": "pdf-007-line-086",
        "source_page": 7,
        "text": "einer in einem Vertragsstaat ansässigen Person gehört und im",
        "words": [
          {
            "bbox": [
              304.69926,
              539.81504,
              322.38638,
              547.11104
            ],
            "text": "einer"
          },
          {
            "bbox": [
              325.10438,
              539.81504,
              331.38038,
              547.11104
            ],
            "text": "in"
          },
          {
            "bbox": [
              334.0995,
              539.81504,
              355.94662,
              547.11104
            ],
            "text": "einem"
          },
          {
            "bbox": [
              358.6647,
              539.81504,
              406.34622,
              547.11104
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              409.06566,
              539.81504,
              449.68702,
              547.11104
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              452.40614,
              539.81504,
              477.51214,
              547.11104
            ],
            "text": "Person"
          },
          {
            "bbox": [
              480.23126,
              539.81504,
              503.64158,
              547.11104
            ],
            "text": "gehört"
          },
          {
            "bbox": [
              506.36102,
              539.81504,
              520.10486,
              547.11104
            ],
            "text": "und"
          },
          {
            "bbox": [
              522.82286,
              539.81504,
              531.47486,
              547.11104
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          304.6995,
          549.38192,
          531.47062,
          556.67792
        ],
        "id": "pdf-007-line-088",
        "source_page": 7,
        "text": "anderen Vertragsstaat liegt, kann im anderen Staat besteuert",
        "words": [
          {
            "bbox": [
              304.6995,
              549.38192,
              334.27302,
              556.67792
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              337.4179,
              549.38192,
              385.53478,
              556.67792
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              388.67998,
              549.38192,
              406.30582,
              556.67792
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              409.45014,
              549.38192,
              427.0575,
              556.67792
            ],
            "text": "kann"
          },
          {
            "bbox": [
              430.20238,
              549.38192,
              438.8907,
              556.67792
            ],
            "text": "im"
          },
          {
            "bbox": [
              442.03462,
              549.38192,
              471.60814,
              556.67792
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              474.75302,
              549.38192,
              493.89654,
              556.67792
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              497.04174,
              549.38192,
              531.47062,
              556.67792
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          304.6995,
          558.9488,
          333.28278,
          566.2448
        ],
        "id": "pdf-007-line-090",
        "source_page": 7,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              304.6995,
              558.9488,
              333.28278,
              566.2448
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.20326,
          572.55344,
          531.47294,
          579.84944
        ],
        "id": "pdf-007-line-092",
        "source_page": 7,
        "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer",
        "words": [
          {
            "bbox": [
              313.20326,
              572.55344,
              321.9707,
              579.84944
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.59414,
              572.55344,
              372.79446,
              579.84944
            ],
            "text": "Bewegliches"
          },
          {
            "bbox": [
              378.20334,
              572.55344,
              417.39302,
              579.84944
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              422.80054,
              572.55344,
              436.01558,
              579.84944
            ],
            "text": "das"
          },
          {
            "bbox": [
              441.42446,
              572.55344,
              508.23254,
              579.84944
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
              513.64062,
              572.55344,
              531.47294,
              579.84944
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          304.69966,
          582.12032,
          531.4719,
          589.41632
        ],
        "id": "pdf-007-line-094",
        "source_page": 7,
        "text": "Betriebsstätte ist, die ein Unternehmen eines Vertragsstaates im",
        "words": [
          {
            "bbox": [
              304.69966,
              582.12032,
              354.51886,
              589.41632
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              356.5311,
              582.12032,
              367.04998,
              589.41632
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              369.06206,
              582.12032,
              379.87558,
              589.41632
            ],
            "text": "die"
          },
          {
            "bbox": [
              381.88782,
              582.12032,
              392.40606,
              589.41632
            ],
            "text": "ein"
          },
          {
            "bbox": [
              394.4187,
              582.12032,
              442.77486,
              589.41632
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              444.7875,
              582.12032,
              463.5999,
              589.41632
            ],
            "text": "eines"
          },
          {
            "bbox": [
              465.61326,
              582.12032,
              520.8591,
              589.41632
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              522.87254,
              582.12032,
              531.4719,
              589.41632
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          304.69902,
          591.68736,
          531.46982,
          598.98336
        ],
        "id": "pdf-007-line-096",
        "source_page": 7,
        "text": "anderen Vertragsstaat hat, kann im anderen Staat besteuert",
        "words": [
          {
            "bbox": [
              304.69902,
              591.68736,
              334.27254,
              598.98336
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              337.9707,
              591.68736,
              386.08758,
              598.98336
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              389.78606,
              591.68736,
              403.53862,
              598.98336
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              407.23622,
              591.68736,
              424.84358,
              598.98336
            ],
            "text": "kann"
          },
          {
            "bbox": [
              428.54174,
              591.68736,
              437.23006,
              598.98336
            ],
            "text": "im"
          },
          {
            "bbox": [
              440.92726,
              591.68736,
              470.50078,
              598.98336
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              474.19894,
              591.68736,
              493.34246,
              598.98336
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              497.04094,
              591.68736,
              531.46982,
              598.98336
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          304.69886,
          601.25424,
          333.28214,
          608.55024
        ],
        "id": "pdf-007-line-098",
        "source_page": 7,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              304.69886,
              601.25424,
              333.28214,
              608.55024
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          313.20262,
          614.85888,
          531.4723,
          622.15488
        ],
        "id": "pdf-007-line-100",
        "source_page": 7,
        "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-",
        "words": [
          {
            "bbox": [
              313.20262,
              614.85888,
              321.81654,
              622.15488
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.28646,
              614.85888,
              363.7171,
              622.15488
            ],
            "text": "Seeschiffe"
          },
          {
            "bbox": [
              366.39542,
              614.85888,
              380.0583,
              622.15488
            ],
            "text": "und"
          },
          {
            "bbox": [
              382.73582,
              614.85888,
              433.99494,
              622.15488
            ],
            "text": "Luftfahrzeuge,"
          },
          {
            "bbox": [
              436.67294,
              614.85888,
              447.51078,
              622.15488
            ],
            "text": "die"
          },
          {
            "bbox": [
              450.1891,
              614.85888,
              458.80062,
              622.15488
            ],
            "text": "im"
          },
          {
            "bbox": [
              461.47822,
              614.85888,
              514.1395,
              622.15488
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              516.81806,
              614.85888,
              531.4723,
              622.15488
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.69934,
          624.42576,
          531.47078,
          631.72176
        ],
        "id": "pdf-007-line-102",
        "source_page": 7,
        "text": "kehr betrieben werden, und Schiffe, die der Binnenschifffahrt die-",
        "words": [
          {
            "bbox": [
              304.69934,
              624.42576,
              319.98022,
              631.72176
            ],
            "text": "kehr"
          },
          {
            "bbox": [
              321.8979,
              624.42576,
              355.02566,
              631.72176
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              356.94446,
              624.42576,
              385.04286,
              631.72176
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              386.96102,
              624.42576,
              400.43782,
              631.72176
            ],
            "text": "und"
          },
          {
            "bbox": [
              402.35566,
              624.42576,
              428.74446,
              631.72176
            ],
            "text": "Schiffe,"
          },
          {
            "bbox": [
              430.6627,
              624.42576,
              441.31478,
              631.72176
            ],
            "text": "die"
          },
          {
            "bbox": [
              443.23326,
              624.42576,
              454.77278,
              631.72176
            ],
            "text": "der"
          },
          {
            "bbox": [
              456.69046,
              624.42576,
              515.8703,
              631.72176
            ],
            "text": "Binnenschifffahrt"
          },
          {
            "bbox": [
              517.78942,
              624.42576,
              531.47078,
              631.72176
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          304.69918,
          633.9928,
          531.47262,
          641.2888
        ],
        "id": "pdf-007-line-104",
        "source_page": 7,
        "text": "nen, sowie bewegliches Vermögen, das dem Betrieb dieser",
        "words": [
          {
            "bbox": [
              304.69918,
              633.9928,
              320.37942,
              641.2888
            ],
            "text": "nen,"
          },
          {
            "bbox": [
              324.31974,
              633.9928,
              345.40134,
              641.2888
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              349.34198,
              633.9928,
              394.8059,
              641.2888
            ],
            "text": "bewegliches"
          },
          {
            "bbox": [
              398.74758,
              633.9928,
              437.93726,
              641.2888
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              441.87758,
              633.9928,
              455.09262,
              641.2888
            ],
            "text": "das"
          },
          {
            "bbox": [
              459.0343,
              633.9928,
              475.07334,
              641.2888
            ],
            "text": "dem"
          },
          {
            "bbox": [
              479.01326,
              633.9928,
              505.31654,
              641.2888
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              509.25638,
              633.9928,
              531.47262,
              641.2888
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          304.69966,
          643.55968,
          531.47294,
          650.85568
        ],
        "id": "pdf-007-line-106",
        "source_page": 7,
        "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-",
        "words": [
          {
            "bbox": [
              304.69966,
              643.55968,
              329.78694,
              650.85568
            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
              332.5123,
              643.55968,
              348.9831,
              650.85568
            ],
            "text": "oder"
          },
          {
            "bbox": [
              351.70774,
              643.55968,
              401.29726,
              650.85568
            ],
            "text": "Luftfahrzeuge"
          },
          {
            "bbox": [
              404.02262,
              643.55968,
              424.32238,
              650.85568
            ],
            "text": "dient,"
          },
          {
            "bbox": [
              427.04758,
              643.55968,
              453.62598,
              650.85568
            ],
            "text": "können"
          },
          {
            "bbox": [
              456.35174,
              643.55968,
              468.02886,
              650.85568
            ],
            "text": "nur"
          },
          {
            "bbox": [
              470.7535,
              643.55968,
              477.03622,
              650.85568
            ],
            "text": "in"
          },
          {
            "bbox": [
              479.76198,
              643.55968,
              495.74166,
              650.85568
            ],
            "text": "dem"
          },
          {
            "bbox": [
              498.46646,
              643.55968,
              531.47294,
              650.85568
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          304.6991,
          653.12656,
          531.47046,
          660.42256
        ],
        "id": "pdf-007-line-108",
        "source_page": 7,
        "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
        "words": [
          {
            "bbox": [
              304.6991,
              653.12656,
              322.65278,
              660.42256
            ],
            "text": "staat"
          },
          {
            "bbox": [
              325.40054,
              653.12656,
              359.76654,
              660.42256
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              362.5143,
              653.12656,
              391.58422,
              660.42256
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              394.3311,
              653.12656,
              400.63558,
              660.42256
            ],
            "text": "in"
          },
          {
            "bbox": [
              403.3831,
              653.12656,
              419.40638,
              660.42256
            ],
            "text": "dem"
          },
          {
            "bbox": [
              422.15286,
              653.12656,
              436.91446,
              660.42256
            ],
            "text": "sich"
          },
          {
            "bbox": [
              439.66198,
              653.12656,
              451.52526,
              660.42256
            ],
            "text": "der"
          },
          {
            "bbox": [
              454.27166,
              653.12656,
              465.73318,
              660.42256
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              468.48094,
              653.12656,
              480.34422,
              660.42256
            ],
            "text": "der"
          },
          {
            "bbox": [
              483.09062,
              653.12656,
              531.47046,
              660.42256
            ],
            "text": "tatsächlichen"
          }
        ]
      },
      {
        "bbox": [
          304.69894,
          662.69344,
          468.30742,
          669.98944
        ],
        "id": "pdf-007-line-110",
        "source_page": 7,
        "text": "Geschäftsleitung des Unternehmens befindet.",
        "words": [
          {
            "bbox": [
              304.69894,
              662.69344,
              364.83958,
              669.98944
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              367.06206,
              662.69344,
              380.0991,
              669.98944
            ],
            "text": "des"
          },
          {
            "bbox": [
              382.32182,
              662.69344,
              434.67726,
              669.98944
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              436.89998,
              662.69344,
              468.30742,
              669.98944
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
          313.20246,
          676.29808,
          531.46966,
          683.59408
        ],
        "id": "pdf-007-line-112",
        "source_page": 7,
        "text": "(4) Alle anderen Vermögensteile einer in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              313.20246,
              676.29808,
              321.79206,
              683.59408
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.23766,
              676.29808,
              339.26798,
              683.59408
            ],
            "text": "Alle"
          },
          {
            "bbox": [
              341.92798,
              676.29808,
              370.96766,
              683.59408
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              373.62806,
              676.29808,
              428.44534,
              683.59408
            ],
            "text": "Vermögensteile"
          },
          {
            "bbox": [
              431.10534,
              676.29808,
              448.58174,
              683.59408
            ],
            "text": "einer"
          },
          {
            "bbox": [
              451.24094,
              676.29808,
              457.4643,
              683.59408
            ],
            "text": "in"
          },
          {
            "bbox": [
              460.1247,
              676.29808,
              481.7611,
              683.59408
            ],
            "text": "einem"
          },
          {
            "bbox": [
              484.42054,
              676.29808,
              531.46966,
              683.59408
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          304.69822,
          685.86496,
          531.4707,
          693.16096
        ],
        "id": "pdf-007-line-114",
        "source_page": 7,
        "text": "ansässigen Person können nur in diesem Staat besteuert wer-",
        "words": [
          {
            "bbox": [
              304.69822,
              685.86496,
              345.17318,
              693.16096
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              347.87606,
              685.86496,
              372.90062,
              693.16096
            ],
            "text": "Person"
          },
          {
            "bbox": [
              375.6035,
              685.86496,
              402.06766,
              693.16096
            ],
            "text": "können"
          },
          {
            "bbox": [
              404.77054,
              685.86496,
              416.4019,
              693.16096
            ],
            "text": "nur"
          },
          {
            "bbox": [
              419.10358,
              685.86496,
              425.36334,
              693.16096
            ],
            "text": "in"
          },
          {
            "bbox": [
              428.06622,
              685.86496,
              454.17966,
              693.16096
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              456.88158,
              685.86496,
              475.81494,
              693.16096
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              478.51814,
              685.86496,
              512.52678,
              693.16096
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              515.22998,
              685.86496,
              531.4707,
              693.16096
            ],
            "text": "wer-"
          }
        ]
      },
      {
        "bbox": [
          304.6975,
          695.43192,
          320.40582,
          702.72792
        ],
        "id": "pdf-007-line-116",
        "source_page": 7,
        "text": "den.",
        "words": [
          {
            "bbox": [
              304.6975,
              695.43192,
              320.40582,
              702.72792
            ],
            "text": "den."
          }
        ]
      },
      {
        "bbox": [
          400.2131,
          717.03584,
          435.95398,
          724.20384
        ],
        "id": "pdf-007-line-119",
        "source_page": 7,
        "text": "Artikel 23",
        "words": [
          {
            "bbox": [
              400.2131,
              717.03584,
              424.8375,
              724.20384
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.0587,
              717.03584,
              435.95398,
              724.20384
            ],
            "text": "23"
          }
        ]
      },
      {
        "bbox": [
          349.17206,
          730.6404,
          486.99502,
          737.8084
        ],
        "id": "pdf-007-line-121",
        "source_page": 7,
        "text": "Vermeidung der Doppelbesteuerung",
        "words": [
          {
            "bbox": [
              349.17206,
              730.6404,
              394.76294,
              737.8084
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              396.98438,
              730.6404,
              409.57486,
              737.8084
            ],
            "text": "der"
          },
          {
            "bbox": [
              411.79686,
              730.6404,
              486.99502,
              737.8084
            ],
            "text": "Doppelbesteuerung"
          }
        ]
      },
      {
        "bbox": [
          313.20102,
          744.24504,
          531.47094,
          751.54104
        ],
        "id": "pdf-007-line-124",
        "source_page": 7,
        "text": "(1) Bezieht eine in der Bundesrepublik Deutschland ansässige",
        "words": [
          {
            "bbox": [
              313.20102,
              744.24504,
              321.69422,
              751.54104
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.04342,
              744.24504,
              352.35638,
              751.54104
            ],
            "text": "Bezieht"
          },
          {
            "bbox": [
              354.30806,
              744.24504,
              368.9771,
              751.54104
            ],
            "text": "eine"
          },
          {
            "bbox": [
              370.92822,
              744.24504,
              377.10342,
              751.54104
            ],
            "text": "in"
          },
          {
            "bbox": [
              379.05494,
              744.24504,
              390.65966,
              751.54104
            ],
            "text": "der"
          },
          {
            "bbox": [
              392.60998,
              744.24504,
              447.8407,
              751.54104
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              449.79134,
              744.24504,
              494.2059,
              751.54104
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              496.1563,
              744.24504,
              531.47094,
              751.54104
            ],
            "text": "ansässige"
          }
        ]
      },
      {
        "bbox": [
          304.6975,
          753.81192,
          531.46854,
          761.10792
        ],
        "id": "pdf-007-line-126",
        "source_page": 7,
        "text": "Person Einkünfte oder hat sie Vermögen und können diese Ein-",
        "words": [
          {
            "bbox": [
              304.6975,
              753.81192,
              329.5399,
              761.10792
            ],
            "text": "Person"
          },
          {
            "bbox": [
              331.93566,
              753.81192,
              365.1751,
              761.10792
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              367.57046,
              753.81192,
              383.86326,
              761.10792
            ],
            "text": "oder"
          },
          {
            "bbox": [
              386.25782,
              753.81192,
              397.51998,
              761.10792
            ],
            "text": "hat"
          },
          {
            "bbox": [
              399.91598,
              753.81192,
              409.98734,
              761.10792
            ],
            "text": "sie"
          },
          {
            "bbox": [
              412.3827,
              753.81192,
              448.63718,
              761.10792
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              451.03294,
              753.81192,
              464.6715,
              761.10792
            ],
            "text": "und"
          },
          {
            "bbox": [
              467.06614,
              753.81192,
              493.34806,
              761.10792
            ],
            "text": "können"
          },
          {
            "bbox": [
              495.74382,
              753.81192,
              514.85222,
              761.10792
            ],
            "text": "diese"
          },
          {
            "bbox": [
              517.24766,
              753.81192,
              531.46854,
              761.10792
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          304.69654,
          763.37896,
          531.46894,
          770.67496
        ],
        "id": "pdf-007-line-128",
        "source_page": 7,
        "text": "künfte oder dieses Vermögen nach diesem Abkommen in dem",
        "words": [
          {
            "bbox": [
              304.69654,
              763.37896,
              326.95662,
              770.67496
            ],
            "text": "künfte"
          },
          {
            "bbox": [
              329.64886,
              763.37896,
              346.01998,
              770.67496
            ],
            "text": "oder"
          },
          {
            "bbox": [
              348.71142,
              763.37896,
              371.9491,
              770.67496
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              374.64238,
              763.37896,
              411.07974,
              770.67496
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              413.77222,
              763.37896,
              431.33558,
              770.67496
            ],
            "text": "nach"
          },
          {
            "bbox": [
              434.02806,
              763.37896,
              460.08974,
              770.67496
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              462.78126,
              763.37896,
              503.9215,
              770.67496
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              506.61398,
              763.37896,
              512.86334,
              770.67496
            ],
            "text": "in"
          },
          {
            "bbox": [
              515.55582,
              763.37896,
              531.46894,
              770.67496
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.6967,
          772.94584,
          531.46806,
          780.24184
        ],
        "id": "pdf-007-line-129",
        "source_page": 7,
        "text": "Fürstentum Liechtenstein besteuert werden oder sind nach Arti-",
        "words": [
          {
            "bbox": [
              304.6967,
              772.94584,
              344.96798,
              780.24184
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              347.11358,
              772.94584,
              394.4775,
              780.24184
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              396.62406,
              772.94584,
              430.34126,
              780.24184
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              432.48806,
              772.94584,
              458.84806,
              780.24184
            ],
            "text": "werden"
          },
          {
            "bbox": [
              460.99462,
              772.94584,
              477.28742,
              780.24184
            ],
            "text": "oder"
          },
          {
            "bbox": [
              479.43278,
              772.94584,
              494.39942,
              780.24184
            ],
            "text": "sind"
          },
          {
            "bbox": [
              496.54486,
              772.94584,
              514.0299,
              780.24184
            ],
            "text": "nach"
          },
          {
            "bbox": [
              516.17654,
              772.94584,
              531.46806,
              780.24184
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          75.1173,
          290.55344,
          82.4133
        ],
        "id": "pdf-008-line-003",
        "source_page": 8,
        "text": "kel 10 von der Steuer des Fürstentums Liechtenstein befreit, wird",
        "words": [
          {
            "bbox": [
              63.7792,
              75.1173,
              73.86432,
              82.4133
            ],
            "text": "kel"
          },
          {
            "bbox": [
              75.81264,
              75.1173,
              84.6564,
              82.4133
            ],
            "text": "10"
          },
          {
            "bbox": [
              86.60456,
              75.1173,
              99.54136,
              82.4133
            ],
            "text": "von"
          },
          {
            "bbox": [
              101.48952,
              75.1173,
              113.08768,
              82.4133
            ],
            "text": "der"
          },
          {
            "bbox": [
              115.03472,
              75.1173,
              138.05848,
              82.4133
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              140.00544,
              75.1173,
              152.93952,
              82.4133
            ],
            "text": "des"
          },
          {
            "bbox": [
              154.8884,
              75.1173,
              198.6428,
              82.4133
            ],
            "text": "Fürstentums"
          },
          {
            "bbox": [
              200.59168,
              75.1173,
              247.33752,
              82.4133
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              249.28568,
              75.1173,
              273.66088,
              82.4133
            ],
            "text": "befreit,"
          },
          {
            "bbox": [
              275.60848,
              75.1173,
              290.55344,
              82.4133
            ],
            "text": "wird"
          }
        ]
      },
      {
        "bbox": [
          63.77872,
          84.68418,
          176.20568,
          91.98018
        ],
        "id": "pdf-008-line-005",
        "source_page": 8,
        "text": "die Steuer wie folgt festgesetzt:",
        "words": [
          {
            "bbox": [
              63.77872,
              84.68418,
              74.59232,
              91.98018
            ],
            "text": "die"
          },
          {
            "bbox": [
              76.81392,
              84.68418,
              100.09512,
              91.98018
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              102.31592,
              84.68418,
              114.44976,
              91.98018
            ],
            "text": "wie"
          },
          {
            "bbox": [
              116.67136,
              84.68418,
              132.51752,
              91.98018
            ],
            "text": "folgt"
          },
          {
            "bbox": [
              134.73976,
              84.68418,
              176.20568,
              91.98018
            ],
            "text": "festgesetzt:"
          }
        ]
      },
      {
        "bbox": [
          63.77856,
          98.54906,
          290.55024,
          105.84506
        ],
        "id": "pdf-008-line-008",
        "source_page": 8,
        "text": "a) Soweit Buchstabe b nichts anderes vorsieht, werden die Ein-",
        "words": [
          {
            "bbox": [
              63.77856,
              98.54906,
              70.14544,
              105.84506
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.5344,
              98.54906,
              100.79664,
              105.84506
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              102.76336,
              98.54906,
              141.01824,
              105.84506
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              142.98432,
              98.54906,
              147.72832,
              105.84506
            ],
            "text": "b"
          },
          {
            "bbox": [
              149.69368,
              98.54906,
              171.01208,
              105.84506
            ],
            "text": "nichts"
          },
          {
            "bbox": [
              172.97928,
              98.54906,
              201.37176,
              105.84506
            ],
            "text": "anderes"
          },
          {
            "bbox": [
              203.33896,
              98.54906,
              233.58832,
              105.84506
            ],
            "text": "vorsieht,"
          },
          {
            "bbox": [
              235.55424,
              98.54906,
              261.74824,
              105.84506
            ],
            "text": "werden"
          },
          {
            "bbox": [
              263.71472,
              98.54906,
              274.46192,
              105.84506
            ],
            "text": "die"
          },
          {
            "bbox": [
              276.428,
              98.54906,
              290.55024,
              105.84506
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          76.53408,
          108.11602,
          290.55064,
          115.41202
        ],
        "id": "pdf-008-line-010",
        "source_page": 8,
        "text": "künfte oder das Vermögen von der Bemessungsgrundlage",
        "words": [
          {
            "bbox": [
              76.53408,
              108.11602,
              99.03496,
              115.41202
            ],
            "text": "künfte"
          },
          {
            "bbox": [
              101.77528,
              108.11602,
              118.2908,
              115.41202
            ],
            "text": "oder"
          },
          {
            "bbox": [
              121.03032,
              108.11602,
              134.21584,
              115.41202
            ],
            "text": "das"
          },
          {
            "bbox": [
              136.95728,
              108.11602,
              173.73128,
              115.41202
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              176.47184,
              108.11602,
              189.66008,
              115.41202
            ],
            "text": "von"
          },
          {
            "bbox": [
              192.40064,
              108.11602,
              204.25016,
              115.41202
            ],
            "text": "der"
          },
          {
            "bbox": [
              206.98968,
              108.11602,
              290.55064,
              115.41202
            ],
            "text": "Bemessungsgrundlage"
          }
        ]
      },
      {
        "bbox": [
          76.53448,
          117.6829,
          290.55104,
          124.9789
        ],
        "id": "pdf-008-line-012",
        "source_page": 8,
        "text": "der deutschen Steuer ausgenommen. Die Bundesrepublik",
        "words": [
          {
            "bbox": [
              76.53448,
              117.6829,
              88.41352,
              124.9789
            ],
            "text": "der"
          },
          {
            "bbox": [
              91.42504,
              117.6829,
              129.62584,
              124.9789
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              132.63848,
              117.6829,
              156.36448,
              124.9789
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              159.376,
              117.6829,
              215.63328,
              124.9789
            ],
            "text": "ausgenommen."
          },
          {
            "bbox": [
              218.64528,
              117.6829,
              230.52544,
              124.9789
            ],
            "text": "Die"
          },
          {
            "bbox": [
              233.53776,
              117.6829,
              290.55104,
              124.9789
            ],
            "text": "Bundesrepublik"
          }
        ]
      },
      {
        "bbox": [
          76.53488,
          127.24986,
          290.55096,
          134.54586
        ],
        "id": "pdf-008-line-014",
        "source_page": 8,
        "text": "Deutschland behält aber das Recht, die nach den Bestim-",
        "words": [
          {
            "bbox": [
              76.53488,
              127.24986,
              122.22192,
              134.54586
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              124.96632,
              127.24986,
              147.43624,
              134.54586
            ],
            "text": "behält"
          },
          {
            "bbox": [
              150.18208,
              127.24986,
              166.41528,
              134.54586
            ],
            "text": "aber"
          },
          {
            "bbox": [
              169.15968,
              127.24986,
              182.35488,
              134.54586
            ],
            "text": "das"
          },
          {
            "bbox": [
              185.1012,
              127.24986,
              208.75576,
              134.54586
            ],
            "text": "Recht,"
          },
          {
            "bbox": [
              211.50064,
              127.24986,
              222.47224,
              134.54586
            ],
            "text": "die"
          },
          {
            "bbox": [
              225.21744,
              127.24986,
              242.93976,
              134.54586
            ],
            "text": "nach"
          },
          {
            "bbox": [
              245.68528,
              127.24986,
              259.32848,
              134.54586
            ],
            "text": "den"
          },
          {
            "bbox": [
              262.074,
              127.24986,
              290.55096,
              134.54586
            ],
            "text": "Bestim-"
          }
        ]
      },
      {
        "bbox": [
          76.53528,
          136.81674,
          290.55208,
          144.11274
        ],
        "id": "pdf-008-line-016",
        "source_page": 8,
        "text": "mungen dieses Abkommens von der Steuer ausgenomme-",
        "words": [
          {
            "bbox": [
              76.53528,
              136.81674,
              105.72192,
              144.11274
            ],
            "text": "mungen"
          },
          {
            "bbox": [
              108.41544,
              136.81674,
              131.65792,
              144.11274
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              134.35208,
              136.81674,
              179.5252,
              144.11274
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              182.21936,
              136.81674,
              195.31312,
              144.11274
            ],
            "text": "von"
          },
          {
            "bbox": [
              198.00664,
              136.81674,
              209.76176,
              144.11274
            ],
            "text": "der"
          },
          {
            "bbox": [
              212.45408,
              136.81674,
              235.87032,
              144.11274
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              238.56264,
              136.81674,
              290.55208,
              144.11274
            ],
            "text": "ausgenomme-"
          }
        ]
      },
      {
        "bbox": [
          76.53544,
          146.3837,
          290.5524,
          153.6797
        ],
        "id": "pdf-008-line-018",
        "source_page": 8,
        "text": "nen Einkünfte und Vermögenswerte bei der Festsetzung ih-",
        "words": [
          {
            "bbox": [
              76.53544,
              146.3837,
              89.73584,
              153.6797
            ],
            "text": "nen"
          },
          {
            "bbox": [
              92.40744,
              146.3837,
              125.68784,
              153.6797
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              128.35904,
              146.3837,
              142.00784,
              153.6797
            ],
            "text": "und"
          },
          {
            "bbox": [
              144.67832,
              146.3837,
              204.77504,
              153.6797
            ],
            "text": "Vermögenswerte"
          },
          {
            "bbox": [
              207.44624,
              146.3837,
              218.26952,
              153.6797
            ],
            "text": "bei"
          },
          {
            "bbox": [
              220.9412,
              146.3837,
              232.65248,
              153.6797
            ],
            "text": "der"
          },
          {
            "bbox": [
              235.32288,
              146.3837,
              278.536,
              153.6797
            ],
            "text": "Festsetzung"
          },
          {
            "bbox": [
              281.20808,
              146.3837,
              290.5524,
              153.6797
            ],
            "text": "ih-"
          }
        ]
      },
      {
        "bbox": [
          76.53536,
          155.95058,
          290.55024,
          163.24658
        ],
        "id": "pdf-008-line-020",
        "source_page": 8,
        "text": "res Steuersatzes zu berücksichtigen. Für Einkünfte aus",
        "words": [
          {
            "bbox": [
              76.53536,
              155.95058,
              87.52576,
              163.24658
            ],
            "text": "res"
          },
          {
            "bbox": [
              92.3468,
              155.95058,
              139.4096,
              163.24658
            ],
            "text": "Steuersatzes"
          },
          {
            "bbox": [
              144.23072,
              155.95058,
              152.60752,
              163.24658
            ],
            "text": "zu"
          },
          {
            "bbox": [
              157.42776,
              155.95058,
              217.7244,
              163.24658
            ],
            "text": "berücksichtigen."
          },
          {
            "bbox": [
              222.54408,
              155.95058,
              234.04024,
              163.24658
            ],
            "text": "Für"
          },
          {
            "bbox": [
              238.85944,
              155.95058,
              272.81016,
              163.24658
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              277.63016,
              155.95058,
              290.55024,
              163.24658
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          76.53528,
          165.51754,
          290.55112,
          172.81354
        ],
        "id": "pdf-008-line-022",
        "source_page": 8,
        "text": "Dividenden gelten die vorstehenden Bestimmungen nur für",
        "words": [
          {
            "bbox": [
              76.53528,
              165.51754,
              116.98696,
              172.81354
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              119.68672,
              165.51754,
              141.68064,
              172.81354
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              144.38048,
              165.51754,
              155.26088,
              172.81354
            ],
            "text": "die"
          },
          {
            "bbox": [
              157.9604,
              165.51754,
              206.97312,
              172.81354
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              209.67296,
              165.51754,
              263.98232,
              172.81354
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              266.68208,
              165.51754,
              278.3072,
              172.81354
            ],
            "text": "nur"
          },
          {
            "bbox": [
              281.00592,
              165.51754,
              290.55112,
              172.81354
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          76.53568,
          175.08442,
          290.55168,
          182.38042
        ],
        "id": "pdf-008-line-024",
        "source_page": 8,
        "text": "diejenigen Einkünfte, die von einer in dem Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              76.53568,
              175.08442,
              112.97568,
              182.38042
            ],
            "text": "diejenigen"
          },
          {
            "bbox": [
              114.98328,
              175.08442,
              150.4456,
              182.38042
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              152.45264,
              175.08442,
              163.26632,
              182.38042
            ],
            "text": "die"
          },
          {
            "bbox": [
              165.27352,
              175.08442,
              178.31328,
              182.38042
            ],
            "text": "von"
          },
          {
            "bbox": [
              180.32088,
              175.08442,
              197.79736,
              182.38042
            ],
            "text": "einer"
          },
          {
            "bbox": [
              199.80376,
              175.08442,
              206.0272,
              182.38042
            ],
            "text": "in"
          },
          {
            "bbox": [
              208.0348,
              175.08442,
              223.89592,
              182.38042
            ],
            "text": "dem"
          },
          {
            "bbox": [
              225.90256,
              175.08442,
              266.17384,
              182.38042
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              268.18048,
              175.08442,
              290.55168,
              182.38042
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          76.53552,
          184.65138,
          290.5528,
          191.94738
        ],
        "id": "pdf-008-line-026",
        "source_page": 8,
        "text": "tenstein ansässigen Gesellschaft an eine in der Bundesrepu-",
        "words": [
          {
            "bbox": [
              76.53552,
              184.65138,
              104.5888,
              191.94738
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              106.5812,
              184.65138,
              146.66296,
              191.94738
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              148.65536,
              184.65138,
              192.71064,
              191.94738
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              194.70336,
              184.65138,
              203.43904,
              191.94738
            ],
            "text": "an"
          },
          {
            "bbox": [
              205.43144,
              184.65138,
              220.2232,
              191.94738
            ],
            "text": "eine"
          },
          {
            "bbox": [
              222.21528,
              184.65138,
              228.43136,
              191.94738
            ],
            "text": "in"
          },
          {
            "bbox": [
              230.42376,
              184.65138,
              242.11032,
              191.94738
            ],
            "text": "der"
          },
          {
            "bbox": [
              244.10152,
              184.65138,
              290.5528,
              191.94738
            ],
            "text": "Bundesrepu-"
          }
        ]
      },
      {
        "bbox": [
          76.5352,
          194.21826,
          290.55144,
          201.51426
        ],
        "id": "pdf-008-line-028",
        "source_page": 8,
        "text": "blik Deutschland ansässige Gesellschaft (jedoch nicht an",
        "words": [
          {
            "bbox": [
              76.5352,
              194.21826,
              89.24696,
              201.51426
            ],
            "text": "blik"
          },
          {
            "bbox": [
              92.59464,
              194.21826,
              138.38064,
              201.51426
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              141.72816,
              194.21826,
              178.1404,
              201.51426
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              181.48872,
              194.21826,
              226.60264,
              201.51426
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              229.95152,
              194.21826,
              257.18144,
              201.51426
            ],
            "text": "(jedoch"
          },
          {
            "bbox": [
              260.53008,
              194.21826,
              278.37064,
              201.51426
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              281.71952,
              194.21826,
              290.55144,
              201.51426
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          76.53568,
          203.78522,
          290.5536,
          211.08122
        ],
        "id": "pdf-008-line-030",
        "source_page": 8,
        "text": "eine Personengesellschaft) gezahlt werden, der unmittelbar",
        "words": [
          {
            "bbox": [
              76.53568,
              203.78522,
              91.4276,
              211.08122
            ],
            "text": "eine"
          },
          {
            "bbox": [
              94.11976,
              203.78522,
              172.954,
              211.08122
            ],
            "text": "Personengesellschaft)"
          },
          {
            "bbox": [
              175.6456,
              203.78522,
              201.51768,
              211.08122
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              204.21056,
              203.78522,
              232.95056,
              211.08122
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              235.64256,
              203.78522,
              247.39584,
              211.08122
            ],
            "text": "der"
          },
          {
            "bbox": [
              250.08728,
              203.78522,
              290.5536,
              211.08122
            ],
            "text": "unmittelbar"
          }
        ]
      },
      {
        "bbox": [
          76.53568,
          213.3521,
          290.55288,
          220.6481
        ],
        "id": "pdf-008-line-032",
        "source_page": 8,
        "text": "mindestens 10 Prozent der stimmberechtigten Anteile der im",
        "words": [
          {
            "bbox": [
              76.53568,
              213.3521,
              117.78184,
              220.6481
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              119.8044,
              213.3521,
              128.69968,
              220.6481
            ],
            "text": "10"
          },
          {
            "bbox": [
              130.72152,
              213.3521,
              157.66728,
              220.6481
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              159.68936,
              213.3521,
              171.39048,
              220.6481
            ],
            "text": "der"
          },
          {
            "bbox": [
              173.41112,
              213.3521,
              239.994,
              220.6481
            ],
            "text": "stimmberechtigten"
          },
          {
            "bbox": [
              242.01584,
              213.3521,
              266.21024,
              220.6481
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              268.23176,
              213.3521,
              279.9328,
              220.6481
            ],
            "text": "der"
          },
          {
            "bbox": [
              281.95352,
              213.3521,
              290.55288,
              220.6481
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          76.53528,
          222.91898,
          290.55168,
          230.21498
        ],
        "id": "pdf-008-line-034",
        "source_page": 8,
        "text": "Fürstentum Liechtenstein ansässigen Gesellschaft gehören.",
        "words": [
          {
            "bbox": [
              76.53528,
              222.91898,
              116.81064,
              230.21498
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              119.47656,
              222.91898,
              166.846,
              230.21498
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              169.51288,
              222.91898,
              209.66432,
              230.21498
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              212.3312,
              222.91898,
              256.4716,
              230.21498
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              259.1388,
              222.91898,
              290.55168,
              230.21498
            ],
            "text": "gehören."
          }
        ]
      },
      {
        "bbox": [
          76.53488,
          232.48594,
          290.55104,
          239.78194
        ],
        "id": "pdf-008-line-036",
        "source_page": 8,
        "text": "Das gilt nicht für Dividenden einer steuerbefreiten Gesell-",
        "words": [
          {
            "bbox": [
              76.53488,
              232.48594,
              90.63864,
              239.78194
            ],
            "text": "Das"
          },
          {
            "bbox": [
              93.82832,
              232.48594,
              104.75776,
              239.78194
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              107.94696,
              232.48594,
              125.78768,
              239.78194
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              128.97688,
              232.48594,
              138.63312,
              239.78194
            ],
            "text": "für"
          },
          {
            "bbox": [
              141.82096,
              232.48594,
              182.77272,
              239.78194
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              185.9616,
              232.48594,
              203.79392,
              239.78194
            ],
            "text": "einer"
          },
          {
            "bbox": [
              206.98176,
              232.48594,
              261.50528,
              239.78194
            ],
            "text": "steuerbefreiten"
          },
          {
            "bbox": [
              264.69416,
              232.48594,
              290.55104,
              239.78194
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          76.53536,
          242.0529,
          290.55136,
          249.3489
        ],
        "id": "pdf-008-line-038",
        "source_page": 8,
        "text": "schaft oder für Dividenden, die von der ausschüttenden Ge-",
        "words": [
          {
            "bbox": [
              76.53536,
              242.0529,
              98.4596,
              249.3489
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              100.68712,
              242.0529,
              116.98,
              249.3489
            ],
            "text": "oder"
          },
          {
            "bbox": [
              119.20608,
              242.0529,
              128.68456,
              249.3489
            ],
            "text": "für"
          },
          {
            "bbox": [
              130.91064,
              242.0529,
              173.2852,
              249.3489
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              175.51192,
              242.0529,
              186.3256,
              249.3489
            ],
            "text": "die"
          },
          {
            "bbox": [
              188.55248,
              242.0529,
              201.59224,
              249.3489
            ],
            "text": "von"
          },
          {
            "bbox": [
              203.81952,
              242.0529,
              215.52064,
              249.3489
            ],
            "text": "der"
          },
          {
            "bbox": [
              217.74672,
              242.0529,
              274.84696,
              249.3489
            ],
            "text": "ausschüttenden"
          },
          {
            "bbox": [
              277.07424,
              242.0529,
              290.55136,
              249.3489
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          76.5352,
          251.61978,
          290.55072,
          258.91578
        ],
        "id": "pdf-008-line-040",
        "source_page": 8,
        "text": "sellschaft für Zwecke der Steuer des Fürstentums Liechten-",
        "words": [
          {
            "bbox": [
              76.5352,
              251.61978,
              110.30504,
              258.91578
            ],
            "text": "sellschaft"
          },
          {
            "bbox": [
              112.75344,
              251.61978,
              122.23192,
              258.91578
            ],
            "text": "für"
          },
          {
            "bbox": [
              124.67888,
              251.61978,
              152.48648,
              258.91578
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              154.93424,
              251.61978,
              166.63536,
              258.91578
            ],
            "text": "der"
          },
          {
            "bbox": [
              169.08232,
              251.61978,
              192.36352,
              258.91578
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              194.81048,
              251.61978,
              207.8476,
              258.91578
            ],
            "text": "des"
          },
          {
            "bbox": [
              210.29648,
              251.61978,
              254.56608,
              258.91578
            ],
            "text": "Fürstentums"
          },
          {
            "bbox": [
              257.01496,
              251.61978,
              290.55072,
              258.91578
            ],
            "text": "Liechten-"
          }
        ]
      },
      {
        "bbox": [
          76.53464,
          261.18666,
          290.55176,
          268.48266
        ],
        "id": "pdf-008-line-042",
        "source_page": 8,
        "text": "stein abgezogen werden können. Für die Zwecke der Steuern",
        "words": [
          {
            "bbox": [
              76.53464,
              261.18666,
              93.24216,
              268.48266
            ],
            "text": "stein"
          },
          {
            "bbox": [
              95.18368,
              261.18666,
              134.35968,
              268.48266
            ],
            "text": "abgezogen"
          },
          {
            "bbox": [
              136.3012,
              261.18666,
              162.37048,
              268.48266
            ],
            "text": "werden"
          },
          {
            "bbox": [
              164.312,
              261.18666,
              192.46832,
              268.48266
            ],
            "text": "können."
          },
          {
            "bbox": [
              194.4092,
              261.18666,
              205.6112,
              268.48266
            ],
            "text": "Für"
          },
          {
            "bbox": [
              207.5516,
              261.18666,
              218.2488,
              268.48266
            ],
            "text": "die"
          },
          {
            "bbox": [
              220.19,
              261.18666,
              247.70696,
              268.48266
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              249.64816,
              261.18666,
              261.23296,
              268.48266
            ],
            "text": "der"
          },
          {
            "bbox": [
              263.17336,
              261.18666,
              290.55176,
              268.48266
            ],
            "text": "Steuern"
          }
        ]
      },
      {
        "bbox": [
          76.53472,
          270.75362,
          290.55192,
          278.04962
        ],
        "id": "pdf-008-line-044",
        "source_page": 8,
        "text": "vom Vermögen werden von der Bemessungsgrundlage der",
        "words": [
          {
            "bbox": [
              76.53472,
              270.75362,
              92.01072,
              278.04962
            ],
            "text": "vom"
          },
          {
            "bbox": [
              94.70624,
              270.75362,
              131.17136,
              278.04962
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              133.86784,
              270.75362,
              160.37824,
              278.04962
            ],
            "text": "werden"
          },
          {
            "bbox": [
              163.07472,
              270.75362,
              176.17472,
              278.04962
            ],
            "text": "von"
          },
          {
            "bbox": [
              178.8712,
              270.75362,
              190.6324,
              278.04962
            ],
            "text": "der"
          },
          {
            "bbox": [
              193.32776,
              270.75362,
              276.09448,
              278.04962
            ],
            "text": "Bemessungsgrundlage"
          },
          {
            "bbox": [
              278.79072,
              270.75362,
              290.55192,
              278.04962
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.5344,
          280.32058,
          290.55104,
          287.61658
        ],
        "id": "pdf-008-line-046",
        "source_page": 8,
        "text": "deutschen Steuer ebenfalls Beteiligungen ausgenommen,",
        "words": [
          {
            "bbox": [
              76.5344,
              280.32058,
              114.7352,
              287.61658
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              118.0912,
              280.32058,
              141.8172,
              287.61658
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              145.17216,
              280.32058,
              177.87592,
              287.61658
            ],
            "text": "ebenfalls"
          },
          {
            "bbox": [
              181.2328,
              280.32058,
              230.93776,
              287.61658
            ],
            "text": "Beteiligungen"
          },
          {
            "bbox": [
              234.29376,
              280.32058,
              290.55104,
              287.61658
            ],
            "text": "ausgenommen,"
          }
        ]
      },
      {
        "bbox": [
          76.5348,
          289.88746,
          290.55096,
          297.18346
        ],
        "id": "pdf-008-line-048",
        "source_page": 8,
        "text": "deren Ausschüttungen, falls solche gezahlt werden, nach den",
        "words": [
          {
            "bbox": [
              76.5348,
              289.88746,
              96.55968,
              297.18346
            ],
            "text": "deren"
          },
          {
            "bbox": [
              98.4912,
              289.88746,
              157.84864,
              297.18346
            ],
            "text": "Ausschüttungen,"
          },
          {
            "bbox": [
              159.77944,
              289.88746,
              173.71952,
              297.18346
            ],
            "text": "falls"
          },
          {
            "bbox": [
              175.65168,
              289.88746,
              198.71608,
              297.18346
            ],
            "text": "solche"
          },
          {
            "bbox": [
              200.6472,
              289.88746,
              225.95336,
              297.18346
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              227.88504,
              289.88746,
              256.05936,
              297.18346
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              257.99016,
              289.88746,
              275.27072,
              297.18346
            ],
            "text": "nach"
          },
          {
            "bbox": [
              277.20224,
              289.88746,
              290.55096,
              297.18346
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          76.53536,
          299.45434,
          290.550469,
          306.75034
        ],
        "id": "pdf-008-line-050",
        "source_page": 8,
        "text": "vorhergehenden Sätzen von der Steuerbemessungsgrund -",
        "words": [
          {
            "bbox": [
              76.53536,
              299.45434,
              135.4888,
              306.75034
            ],
            "text": "vorhergehenden"
          },
          {
            "bbox": [
              138.2228,
              299.45434,
              162.99696,
              306.75034
            ],
            "text": "Sätzen"
          },
          {
            "bbox": [
              165.73096,
              299.45434,
              178.90592,
              306.75034
            ],
            "text": "von"
          },
          {
            "bbox": [
              181.63992,
              299.45434,
              193.47616,
              306.75034
            ],
            "text": "der"
          },
          {
            "bbox": [
              196.20904,
              299.45434,
              287.37272,
              306.75034
            ],
            "text": "Steuerbemessungsgrund"
          },
          {
            "bbox": [
              287.438469,
              299.45434,
              290.550469,
              306.75034
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.534869,
          309.02122,
          169.561429,
          316.31722
        ],
        "id": "pdf-008-line-052",
        "source_page": 8,
        "text": "lage auszunehmen wären.",
        "words": [
          {
            "bbox": [
              76.534869,
              309.02122,
              91.492869,
              316.31722
            ],
            "text": "lage"
          },
          {
            "bbox": [
              93.714469,
              309.02122,
              143.498309,
              316.31722
            ],
            "text": "auszunehmen"
          },
          {
            "bbox": [
              145.720309,
              309.02122,
              169.561429,
              316.31722
            ],
            "text": "wären."
          }
        ]
      },
      {
        "bbox": [
          63.778709,
          322.88618,
          290.550469,
          330.18218
        ],
        "id": "pdf-008-line-054",
        "source_page": 8,
        "text": "b) Auf die deutsche Steuer vom Einkommen wird unter Beach-",
        "words": [
          {
            "bbox": [
              63.778709,
              322.88618,
              70.592949,
              330.18218
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.534629,
              322.88618,
              88.533509,
              330.18218
            ],
            "text": "Auf"
          },
          {
            "bbox": [
              90.787349,
              322.88618,
              101.600949,
              330.18218
            ],
            "text": "die"
          },
          {
            "bbox": [
              103.854469,
              322.88618,
              136.896549,
              330.18218
            ],
            "text": "deutsche"
          },
          {
            "bbox": [
              139.149989,
              322.88618,
              162.431189,
              330.18218
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              164.683829,
              322.88618,
              180.099589,
              330.18218
            ],
            "text": "vom"
          },
          {
            "bbox": [
              182.352469,
              322.88618,
              224.493909,
              330.18218
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              226.747749,
              322.88618,
              241.847269,
              330.18218
            ],
            "text": "wird"
          },
          {
            "bbox": [
              244.100069,
              322.88618,
              262.375429,
              330.18218
            ],
            "text": "unter"
          },
          {
            "bbox": [
              264.628149,
              322.88618,
              290.550469,
              330.18218
            ],
            "text": "Beach-"
          }
        ]
      },
      {
        "bbox": [
          76.534389,
          332.45306,
          290.550709,
          339.74906
        ],
        "id": "pdf-008-line-056",
        "source_page": 8,
        "text": "tung der Vorschriften des deutschen Steuerrechts über die",
        "words": [
          {
            "bbox": [
              76.534389,
              332.45306,
              92.680629,
              339.74906
            ],
            "text": "tung"
          },
          {
            "bbox": [
              95.394309,
              332.45306,
              107.188789,
              339.74906
            ],
            "text": "der"
          },
          {
            "bbox": [
              109.900789,
              332.45306,
              152.928869,
              339.74906
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              155.642069,
              332.45306,
              168.772549,
              339.74906
            ],
            "text": "des"
          },
          {
            "bbox": [
              171.486469,
              332.45306,
              209.349029,
              339.74906
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              212.062229,
              332.45306,
              257.929349,
              339.74906
            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              260.643269,
              332.45306,
              276.931749,
              339.74906
            ],
            "text": "über"
          },
          {
            "bbox": [
              279.643749,
              332.45306,
              290.550709,
              339.74906
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          76.534149,
          342.02002,
          290.550069,
          349.31602
        ],
        "id": "pdf-008-line-058",
        "source_page": 8,
        "text": "Anrechnung ausländischer Steuern die liechtensteinische",
        "words": [
          {
            "bbox": [
              76.534149,
              342.02002,
              120.454149,
              349.31602
            ],
            "text": "Anrechnung"
          },
          {
            "bbox": [
              124.275029,
              342.02002,
              174.821029,
              349.31602
            ],
            "text": "ausländischer"
          },
          {
            "bbox": [
              178.640229,
              342.02002,
              206.901349,
              349.31602
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              210.721589,
              342.02002,
              221.713029,
              349.31602
            ],
            "text": "die"
          },
          {
            "bbox": [
              225.533029,
              342.02002,
              290.550069,
              349.31602
            ],
            "text": "liechtensteinische"
          }
        ]
      },
      {
        "bbox": [
          76.534469,
          351.5869,
          290.551749,
          358.8829
        ],
        "id": "pdf-008-line-060",
        "source_page": 8,
        "text": "Steuer angerechnet, die nach liechtensteinischem Recht und",
        "words": [
          {
            "bbox": [
              76.534469,
              351.5869,
              99.695109,
              358.8829
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              101.669509,
              351.5869,
              148.073749,
              358.8829
            ],
            "text": "angerechnet,"
          },
          {
            "bbox": [
              150.048709,
              351.5869,
              160.814069,
              358.8829
            ],
            "text": "die"
          },
          {
            "bbox": [
              162.789269,
              351.5869,
              180.202069,
              358.8829
            ],
            "text": "nach"
          },
          {
            "bbox": [
              182.177669,
              351.5869,
              252.071749,
              358.8829
            ],
            "text": "liechtensteinischem"
          },
          {
            "bbox": [
              254.046389,
              351.5869,
              274.985589,
              358.8829
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              276.961349,
              351.5869,
              290.551749,
              358.8829
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.534309,
          361.15386,
          290.550629,
          368.44986
        ],
        "id": "pdf-008-line-062",
        "source_page": 8,
        "text": "in Übereinstimmung mit diesem Abkommen von den nach-",
        "words": [
          {
            "bbox": [
              76.534309,
              361.15386,
              82.774229,
              368.44986
            ],
            "text": "in"
          },
          {
            "bbox": [
              85.457189,
              361.15386,
              148.962149,
              368.44986
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              151.645669,
              361.15386,
              162.796389,
              368.44986
            ],
            "text": "mit"
          },
          {
            "bbox": [
              165.479589,
              361.15386,
              191.493589,
              368.44986
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              194.175589,
              361.15386,
              235.248949,
              368.44986
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              237.931989,
              361.15386,
              251.004789,
              368.44986
            ],
            "text": "von"
          },
          {
            "bbox": [
              253.687829,
              361.15386,
              267.205989,
              368.44986
            ],
            "text": "den"
          },
          {
            "bbox": [
              269.889029,
              361.15386,
              290.550629,
              368.44986
            ],
            "text": "nach-"
          }
        ]
      },
      {
        "bbox": [
          76.534789,
          370.72074,
          208.282389,
          378.01674
        ],
        "id": "pdf-008-line-064",
        "source_page": 8,
        "text": "stehenden Einkünften gezahlt wurde:",
        "words": [
          {
            "bbox": [
              76.534789,
              370.72074,
              113.926149,
              378.01674
            ],
            "text": "stehenden"
          },
          {
            "bbox": [
              116.148149,
              370.72074,
              153.834469,
              378.01674
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              156.056469,
              370.72074,
              181.771669,
              378.01674
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              183.993909,
              370.72074,
              208.282389,
              378.01674
            ],
            "text": "wurde:"
          }
        ]
      },
      {
        "bbox": [
          76.534549,
          384.5857,
          290.550192,
          391.8817
        ],
        "id": "pdf-008-line-066",
        "source_page": 8,
        "text": "aa) Dividenden im Sinne des Artikels 10, auf die Buch -",
        "words": [
          {
            "bbox": [
              76.534549,
              384.5857,
              87.196309,
              391.8817
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              93.542309,
              384.5857,
              134.494069,
              391.8817
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              138.362309,
              384.5857,
              147.050629,
              391.8817
            ],
            "text": "im"
          },
          {
            "bbox": [
              150.917909,
              384.5857,
              171.423029,
              391.8817
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              175.291029,
              384.5857,
              188.506069,
              391.8817
            ],
            "text": "des"
          },
          {
            "bbox": [
              192.375189,
              384.5857,
              219.364869,
              391.8817
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              223.233989,
              384.5857,
              234.530309,
              391.8817
            ],
            "text": "10,"
          },
          {
            "bbox": [
              238.397989,
              384.5857,
              249.686069,
              391.8817
            ],
            "text": "auf"
          },
          {
            "bbox": [
              253.554229,
              384.5857,
              264.545669,
              391.8817
            ],
            "text": "die"
          },
          {
            "bbox": [
              268.413669,
              384.5857,
              287.349269,
              391.8817
            ],
            "text": "Buch"
          },
          {
            "bbox": [
              287.438192,
              384.5857,
              290.550192,
              391.8817
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          93.542192,
          394.15258,
          199.901072,
          401.44858
        ],
        "id": "pdf-008-line-068",
        "source_page": 8,
        "text": "stabe a nicht anzuwenden ist;",
        "words": [
          {
            "bbox": [
              93.542192,
              394.15258,
              113.394832,
              401.44858
            ],
            "text": "stabe"
          },
          {
            "bbox": [
              115.616432,
              394.15258,
              119.912432,
              401.44858
            ],
            "text": "a"
          },
          {
            "bbox": [
              122.134032,
              394.15258,
              139.618912,
              401.44858
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              141.841152,
              394.15258,
              187.160112,
              401.44858
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              189.382112,
              394.15258,
              199.901072,
              401.44858
            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
          76.534272,
          408.01746,
          290.552032,
          415.31346
        ],
        "id": "pdf-008-line-070",
        "source_page": 8,
        "text": "bb) Zinsen im Sinne des Artikels 11, die in dem Fürstentum",
        "words": [
          {
            "bbox": [
              76.534272,
              408.01746,
              88.090752,
              415.31346
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              93.542192,
              408.01746,
              117.394432,
              415.31346
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              119.696432,
              408.01746,
              128.295792,
              415.31346
            ],
            "text": "im"
          },
          {
            "bbox": [
              130.596832,
              408.01746,
              150.746432,
              415.31346
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              153.048032,
              408.01746,
              166.085152,
              415.31346
            ],
            "text": "des"
          },
          {
            "bbox": [
              168.387872,
              408.01746,
              194.755152,
              415.31346
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              197.057872,
              408.01746,
              208.176432,
              415.31346
            ],
            "text": "11,"
          },
          {
            "bbox": [
              210.477872,
              408.01746,
              221.291552,
              415.31346
            ],
            "text": "die"
          },
          {
            "bbox": [
              223.593152,
              408.01746,
              229.816592,
              415.31346
            ],
            "text": "in"
          },
          {
            "bbox": [
              232.118592,
              408.01746,
              247.979712,
              415.31346
            ],
            "text": "dem"
          },
          {
            "bbox": [
              250.280752,
              408.01746,
              290.552032,
              415.31346
            ],
            "text": "Fürstentum"
          }
        ]
      },
      {
        "bbox": [
          93.542352,
          417.58434,
          236.155152,
          424.88034
        ],
        "id": "pdf-008-line-072",
        "source_page": 8,
        "text": "Liechtenstein besteuert werden können;",
        "words": [
          {
            "bbox": [
              93.542352,
              417.58434,
              140.906352,
              424.88034
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              143.128352,
              417.58434,
              176.845632,
              424.88034
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              179.067872,
              417.58434,
              205.427952,
              424.88034
            ],
            "text": "werden"
          },
          {
            "bbox": [
              207.649952,
              417.58434,
              236.155152,
              424.88034
            ],
            "text": "können;"
          }
        ]
      },
      {
        "bbox": [
          76.534272,
          431.44922,
          290.550352,
          438.74522
        ],
        "id": "pdf-008-line-075",
        "source_page": 8,
        "text": "cc) Lizenzgebühren im Sinne des Artikels 12, die in dem",
        "words": [
          {
            "bbox": [
              76.534272,
              431.44922,
              87.196032,
              438.74522
            ],
            "text": "cc)"
          },
          {
            "bbox": [
              93.542032,
              431.44922,
              150.982432,
              438.74522
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              154.173792,
              431.44922,
              162.862112,
              438.74522
            ],
            "text": "im"
          },
          {
            "bbox": [
              166.052512,
              431.44922,
              186.557632,
              438.74522
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              189.748752,
              431.44922,
              202.963792,
              438.74522
            ],
            "text": "des"
          },
          {
            "bbox": [
              206.156032,
              431.44922,
              233.145712,
              438.74522
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              236.337952,
              431.44922,
              247.634272,
              438.74522
            ],
            "text": "12,"
          },
          {
            "bbox": [
              250.825072,
              431.44922,
              261.816512,
              438.74522
            ],
            "text": "die"
          },
          {
            "bbox": [
              265.007632,
              431.44922,
              271.319952,
              438.74522
            ],
            "text": "in"
          },
          {
            "bbox": [
              274.511312,
              431.44922,
              290.550352,
              438.74522
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          93.542192,
          441.01618,
          278.647392,
          448.31218
        ],
        "id": "pdf-008-line-077",
        "source_page": 8,
        "text": "Fürstentum Liechtenstein besteuert werden können,",
        "words": [
          {
            "bbox": [
              93.542192,
              441.01618,
              133.813472,
              448.31218
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              136.034512,
              441.01618,
              183.398592,
              448.31218
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              185.620592,
              441.01618,
              219.337872,
              448.31218
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              221.560112,
              441.01618,
              247.920192,
              448.31218
            ],
            "text": "werden"
          },
          {
            "bbox": [
              250.142192,
              441.01618,
              278.647392,
              448.31218
            ],
            "text": "können,"
          }
        ]
      },
      {
        "bbox": [
          76.534192,
          454.88106,
          290.550272,
          462.17706
        ],
        "id": "pdf-008-line-079",
        "source_page": 8,
        "text": "dd) Einkünfte, die nach Artikel 13 Absatz 2 in dem Fürsten-",
        "words": [
          {
            "bbox": [
              76.534192,
              454.88106,
              88.090672,
              462.17706
            ],
            "text": "dd)"
          },
          {
            "bbox": [
              93.542112,
              454.88106,
              129.004432,
              462.17706
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              131.368352,
              454.88106,
              142.182032,
              462.17706
            ],
            "text": "die"
          },
          {
            "bbox": [
              144.546112,
              454.88106,
              162.031152,
              462.17706
            ],
            "text": "nach"
          },
          {
            "bbox": [
              164.395632,
              454.88106,
              186.763472,
              462.17706
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              189.128112,
              454.88106,
              198.023392,
              462.17706
            ],
            "text": "13"
          },
          {
            "bbox": [
              200.387872,
              454.88106,
              224.968112,
              462.17706
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              227.333072,
              454.88106,
              231.781072,
              462.17706
            ],
            "text": "2"
          },
          {
            "bbox": [
              234.145552,
              454.88106,
              240.368992,
              462.17706
            ],
            "text": "in"
          },
          {
            "bbox": [
              242.733472,
              454.88106,
              258.594592,
              462.17706
            ],
            "text": "dem"
          },
          {
            "bbox": [
              260.958112,
              454.88106,
              290.550272,
              462.17706
            ],
            "text": "Fürsten-"
          }
        ]
      },
      {
        "bbox": [
          93.542032,
          464.44794,
          252.166672,
          471.74394
        ],
        "id": "pdf-008-line-081",
        "source_page": 8,
        "text": "tum Liechtenstein besteuert werden können;",
        "words": [
          {
            "bbox": [
              93.542032,
              464.44794,
              107.332832,
              471.74394
            ],
            "text": "tum"
          },
          {
            "bbox": [
              109.553872,
              464.44794,
              156.917872,
              471.74394
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              159.139872,
              464.44794,
              192.857152,
              471.74394
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              195.079392,
              464.44794,
              221.439472,
              471.74394
            ],
            "text": "werden"
          },
          {
            "bbox": [
              223.661472,
              464.44794,
              252.166672,
              471.74394
            ],
            "text": "können;"
          }
        ]
      },
      {
        "bbox": [
          76.534032,
          478.31298,
          290.550352,
          485.60898
        ],
        "id": "pdf-008-line-084",
        "source_page": 8,
        "text": "ee) Einkünfte, die nach Artikel 14 in dem Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              76.534032,
              478.31298,
              87.195792,
              485.60898
            ],
            "text": "ee)"
          },
          {
            "bbox": [
              93.541792,
              478.31298,
              129.004112,
              485.60898
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              131.161072,
              478.31298,
              141.974752,
              485.60898
            ],
            "text": "die"
          },
          {
            "bbox": [
              144.131872,
              478.31298,
              161.616912,
              485.60898
            ],
            "text": "nach"
          },
          {
            "bbox": [
              163.774432,
              478.31298,
              186.142272,
              485.60898
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.299952,
              478.31298,
              197.195232,
              485.60898
            ],
            "text": "14"
          },
          {
            "bbox": [
              199.352752,
              478.31298,
              205.576192,
              485.60898
            ],
            "text": "in"
          },
          {
            "bbox": [
              207.733712,
              478.31298,
              223.594832,
              485.60898
            ],
            "text": "dem"
          },
          {
            "bbox": [
              225.751392,
              478.31298,
              266.022672,
              485.60898
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              268.179232,
              478.31298,
              290.550352,
              485.60898
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          93.541952,
          487.87986,
          216.894992,
          495.17586
        ],
        "id": "pdf-008-line-086",
        "source_page": 8,
        "text": "tenstein besteuert werden können;",
        "words": [
          {
            "bbox": [
              93.541952,
              487.87986,
              121.646192,
              495.17586
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              123.868192,
              487.87986,
              157.585472,
              495.17586
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              159.807712,
              487.87986,
              186.167792,
              495.17586
            ],
            "text": "werden"
          },
          {
            "bbox": [
              188.389792,
              487.87986,
              216.894992,
              495.17586
            ],
            "text": "können;"
          }
        ]
      },
      {
        "bbox": [
          76.533952,
          501.74474,
          83.723152,
          509.04074
        ],
        "id": "pdf-008-line-088",
        "source_page": 8,
        "text": "ff)",
        "words": [
          {
            "bbox": [
              76.533952,
              501.74474,
              83.723152,
              509.04074
            ],
            "text": "ff)"
          }
        ]
      },
      {
        "bbox": [
          93.541792,
          501.74474,
          290.550432,
          509.04074
        ],
        "id": "pdf-008-line-089",
        "source_page": 8,
        "text": "Vergütungen, die nach Artikel 15 in dem Fürstentum",
        "words": [
          {
            "bbox": [
              93.541792,
              501.74474,
              141.892912,
              509.04074
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              145.407632,
              501.74474,
              156.399072,
              509.04074
            ],
            "text": "die"
          },
          {
            "bbox": [
              159.914112,
              501.74474,
              177.666112,
              509.04074
            ],
            "text": "nach"
          },
          {
            "bbox": [
              181.181392,
              501.74474,
              204.082752,
              509.04074
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              207.598192,
              501.74474,
              216.582352,
              509.04074
            ],
            "text": "15"
          },
          {
            "bbox": [
              220.097632,
              501.74474,
              226.409952,
              509.04074
            ],
            "text": "in"
          },
          {
            "bbox": [
              229.925232,
              501.74474,
              245.964272,
              509.04074
            ],
            "text": "dem"
          },
          {
            "bbox": [
              249.478592,
              501.74474,
              290.550432,
              509.04074
            ],
            "text": "Fürstentum"
          }
        ]
      },
      {
        "bbox": [
          93.542032,
          511.31162,
          236.154832,
          518.60762
        ],
        "id": "pdf-008-line-091",
        "source_page": 8,
        "text": "Liechtenstein besteuert werden können;",
        "words": [
          {
            "bbox": [
              93.542032,
              511.31162,
              140.906032,
              518.60762
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              143.128032,
              511.31162,
              176.845312,
              518.60762
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              179.067552,
              511.31162,
              205.427632,
              518.60762
            ],
            "text": "werden"
          },
          {
            "bbox": [
              207.649632,
              511.31162,
              236.154832,
              518.60762
            ],
            "text": "können;"
          }
        ]
      },
      {
        "bbox": [
          76.533952,
          525.17658,
          290.550272,
          532.47258
        ],
        "id": "pdf-008-line-093",
        "source_page": 8,
        "text": "gg) Einkünfte, die nach Artikel 16 in dem Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              76.533952,
              525.17658,
              87.789472,
              532.47258
            ],
            "text": "gg)"
          },
          {
            "bbox": [
              93.541712,
              525.17658,
              129.004032,
              532.47258
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              131.160992,
              525.17658,
              141.974672,
              532.47258
            ],
            "text": "die"
          },
          {
            "bbox": [
              144.131792,
              525.17658,
              161.616832,
              532.47258
            ],
            "text": "nach"
          },
          {
            "bbox": [
              163.774352,
              525.17658,
              186.142192,
              532.47258
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              188.299872,
              525.17658,
              197.195152,
              532.47258
            ],
            "text": "16"
          },
          {
            "bbox": [
              199.352672,
              525.17658,
              205.576112,
              532.47258
            ],
            "text": "in"
          },
          {
            "bbox": [
              207.733632,
              525.17658,
              223.594752,
              532.47258
            ],
            "text": "dem"
          },
          {
            "bbox": [
              225.751312,
              525.17658,
              266.022592,
              532.47258
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              268.179152,
              525.17658,
              290.550272,
              532.47258
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          93.541872,
          534.74346,
          216.894912,
          542.03946
        ],
        "id": "pdf-008-line-095",
        "source_page": 8,
        "text": "tenstein besteuert werden können.",
        "words": [
          {
            "bbox": [
              93.541872,
              534.74346,
              121.646112,
              542.03946
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              123.868112,
              534.74346,
              157.585392,
              542.03946
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              159.807632,
              534.74346,
              186.167712,
              542.03946
            ],
            "text": "werden"
          },
          {
            "bbox": [
              188.389712,
              534.74346,
              216.894912,
              542.03946
            ],
            "text": "können."
          }
        ]
      },
      {
        "bbox": [
          63.778032,
          548.60834,
          290.549712,
          555.90434
        ],
        "id": "pdf-008-line-098",
        "source_page": 8,
        "text": "c) Statt der Bestimmungen des Buchstaben a sind die Bestim-",
        "words": [
          {
            "bbox": [
              63.778032,
              548.60834,
              70.144912,
              555.90434
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.533872,
              548.60834,
              93.546032,
              555.90434
            ],
            "text": "Statt"
          },
          {
            "bbox": [
              95.706112,
              548.60834,
              107.407232,
              555.90434
            ],
            "text": "der"
          },
          {
            "bbox": [
              109.565872,
              548.60834,
              163.507952,
              555.90434
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              165.667792,
              548.60834,
              178.704912,
              555.90434
            ],
            "text": "des"
          },
          {
            "bbox": [
              180.865472,
              548.60834,
              223.832912,
              555.90434
            ],
            "text": "Buchstaben"
          },
          {
            "bbox": [
              225.992752,
              548.60834,
              230.288752,
              555.90434
            ],
            "text": "a"
          },
          {
            "bbox": [
              232.448192,
              548.60834,
              247.414912,
              555.90434
            ],
            "text": "sind"
          },
          {
            "bbox": [
              249.573712,
              548.60834,
              260.387392,
              555.90434
            ],
            "text": "die"
          },
          {
            "bbox": [
              262.546912,
              548.60834,
              290.549712,
              555.90434
            ],
            "text": "Bestim-"
          }
        ]
      },
      {
        "bbox": [
          76.533552,
          558.1753,
          290.550512,
          565.4713
        ],
        "id": "pdf-008-line-099",
        "source_page": 8,
        "text": "mungen des Buchstaben b anzuwenden auf Einkünfte im",
        "words": [
          {
            "bbox": [
              76.533552,
              558.1753,
              106.029952,
              565.4713
            ],
            "text": "mungen"
          },
          {
            "bbox": [
              109.279552,
              558.1753,
              122.494592,
              565.4713
            ],
            "text": "des"
          },
          {
            "bbox": [
              125.744912,
              558.1753,
              169.513152,
              565.4713
            ],
            "text": "Buchstaben"
          },
          {
            "bbox": [
              172.762752,
              558.1753,
              177.506752,
              565.4713
            ],
            "text": "b"
          },
          {
            "bbox": [
              180.755312,
              558.1753,
              226.874992,
              565.4713
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              230.124592,
              558.1753,
              241.412672,
              565.4713
            ],
            "text": "auf"
          },
          {
            "bbox": [
              244.662192,
              558.1753,
              278.612832,
              565.4713
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              281.862192,
              558.1753,
              290.550512,
              565.4713
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          76.533632,
          567.74226,
          290.549552,
          575.03826
        ],
        "id": "pdf-008-line-101",
        "source_page": 8,
        "text": "Sinne der Artikel 7 und 10 und die diesen Einkünften zugrun-",
        "words": [
          {
            "bbox": [
              76.533632,
              567.74226,
              96.648912,
              575.03826
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              98.639712,
              567.74226,
              110.323712,
              575.03826
            ],
            "text": "der"
          },
          {
            "bbox": [
              112.313712,
              567.74226,
              134.630192,
              575.03826
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              136.621392,
              567.74226,
              141.069392,
              575.03826
            ],
            "text": "7"
          },
          {
            "bbox": [
              143.060512,
              567.74226,
              156.681952,
              575.03826
            ],
            "text": "und"
          },
          {
            "bbox": [
              158.671952,
              567.74226,
              167.558672,
              575.03826
            ],
            "text": "10"
          },
          {
            "bbox": [
              169.549792,
              567.74226,
              183.171232,
              575.03826
            ],
            "text": "und"
          },
          {
            "bbox": [
              185.161232,
              567.74226,
              195.957632,
              575.03826
            ],
            "text": "die"
          },
          {
            "bbox": [
              197.948432,
              567.74226,
              221.461152,
              575.03826
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              223.452272,
              567.74226,
              261.061552,
              575.03826
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              263.052672,
              567.74226,
              290.549552,
              575.03826
            ],
            "text": "zugrun-"
          }
        ]
      },
      {
        "bbox": [
          76.534112,
          577.30914,
          290.551312,
          584.60514
        ],
        "id": "pdf-008-line-103",
        "source_page": 8,
        "text": "de liegenden Vermögenswerte, wenn die in der Bundesrepu-",
        "words": [
          {
            "bbox": [
              76.534112,
              577.30914,
              85.562912,
              584.60514
            ],
            "text": "de"
          },
          {
            "bbox": [
              87.552832,
              577.30914,
              122.142512,
              584.60514
            ],
            "text": "liegenden"
          },
          {
            "bbox": [
              124.132832,
              577.30914,
              186.254832,
              584.60514
            ],
            "text": "Vermögenswerte,"
          },
          {
            "bbox": [
              188.244512,
              577.30914,
              207.469072,
              584.60514
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              209.459392,
              577.30914,
              220.254192,
              584.60514
            ],
            "text": "die"
          },
          {
            "bbox": [
              222.244112,
              577.30914,
              228.458112,
              584.60514
            ],
            "text": "in"
          },
          {
            "bbox": [
              230.448432,
              577.30914,
              242.130752,
              584.60514
            ],
            "text": "der"
          },
          {
            "bbox": [
              244.119872,
              577.30914,
              290.551312,
              584.60514
            ],
            "text": "Bundesrepu-"
          }
        ]
      },
      {
        "bbox": [
          76.534512,
          586.87634,
          290.547312,
          594.17234
        ],
        "id": "pdf-008-line-105",
        "source_page": 8,
        "text": "blik Deutschland ansässige Person nicht nachweist, dass die",
        "words": [
          {
            "bbox": [
              76.534512,
              586.87634,
              88.888112,
              594.17234
            ],
            "text": "blik"
          },
          {
            "bbox": [
              90.856112,
              586.87634,
              135.445712,
              594.17234
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              137.412912,
              586.87634,
              172.868912,
              594.17234
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              174.836912,
              586.87634,
              199.526512,
              594.17234
            ],
            "text": "Person"
          },
          {
            "bbox": [
              201.495312,
              586.87634,
              218.857712,
              594.17234
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              220.826512,
              586.87634,
              258.911312,
              594.17234
            ],
            "text": "nachweist,"
          },
          {
            "bbox": [
              260.879312,
              586.87634,
              277.824912,
              594.17234
            ],
            "text": "dass"
          },
          {
            "bbox": [
              279.794512,
              586.87634,
              290.547312,
              594.17234
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          76.532112,
          596.44354,
          290.545712,
          603.73954
        ],
        "id": "pdf-008-line-107",
        "source_page": 8,
        "text": "Betriebsstätte in dem Wirtschaftsjahr, in dem sie den Gewinn",
        "words": [
          {
            "bbox": [
              76.532112,
              596.44354,
              125.848112,
              603.73954
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              127.808112,
              596.44354,
              133.992912,
              603.73954
            ],
            "text": "in"
          },
          {
            "bbox": [
              135.953712,
              596.44354,
              151.736912,
              603.73954
            ],
            "text": "dem"
          },
          {
            "bbox": [
              153.696912,
              596.44354,
              208.469712,
              603.73954
            ],
            "text": "Wirtschaftsjahr,"
          },
          {
            "bbox": [
              210.429712,
              596.44354,
              216.614512,
              603.73954
            ],
            "text": "in"
          },
          {
            "bbox": [
              218.575312,
              596.44354,
              234.358512,
              603.73954
            ],
            "text": "dem"
          },
          {
            "bbox": [
              236.318512,
              596.44354,
              246.312912,
              603.73954
            ],
            "text": "sie"
          },
          {
            "bbox": [
              248.272912,
              596.44354,
              261.680112,
              603.73954
            ],
            "text": "den"
          },
          {
            "bbox": [
              263.640912,
              596.44354,
              290.545712,
              603.73954
            ],
            "text": "Gewinn"
          }
        ]
      },
      {
        "bbox": [
          76.528912,
          606.01074,
          290.544912,
          613.30674
        ],
        "id": "pdf-008-line-109",
        "source_page": 8,
        "text": "erzielt hat, oder die in dem Fürstentum Liechtenstein ansäs-",
        "words": [
          {
            "bbox": [
              76.528912,
              606.01074,
              97.692112,
              613.30674
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              99.991312,
              606.01074,
              113.476912,
              613.30674
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              115.775312,
              606.01074,
              132.068912,
              613.30674
            ],
            "text": "oder"
          },
          {
            "bbox": [
              134.367312,
              606.01074,
              145.180912,
              613.30674
            ],
            "text": "die"
          },
          {
            "bbox": [
              147.480112,
              606.01074,
              153.703312,
              613.30674
            ],
            "text": "in"
          },
          {
            "bbox": [
              156.002512,
              606.01074,
              171.864112,
              613.30674
            ],
            "text": "dem"
          },
          {
            "bbox": [
              174.162512,
              606.01074,
              214.433712,
              613.30674
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              216.732112,
              606.01074,
              264.096112,
              613.30674
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              266.395312,
              606.01074,
              290.544912,
              613.30674
            ],
            "text": "ansäs-"
          }
        ]
      },
      {
        "bbox": [
          76.528912,
          615.57794,
          290.537712,
          622.87394
        ],
        "id": "pdf-008-line-111",
        "source_page": 8,
        "text": "sige Gesellschaft in dem Wirtschaftsjahr, für das sie die Aus-",
        "words": [
          {
            "bbox": [
              76.528912,
              615.57794,
              91.171312,
              622.87394
            ],
            "text": "sige"
          },
          {
            "bbox": [
              93.163312,
              615.57794,
              137.221712,
              622.87394
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              139.214512,
              615.57794,
              145.431312,
              622.87394
            ],
            "text": "in"
          },
          {
            "bbox": [
              147.423312,
              615.57794,
              163.270512,
              622.87394
            ],
            "text": "dem"
          },
          {
            "bbox": [
              165.261712,
              615.57794,
              220.510512,
              622.87394
            ],
            "text": "Wirtschaftsjahr,"
          },
          {
            "bbox": [
              222.502512,
              615.57794,
              231.966512,
              622.87394
            ],
            "text": "für"
          },
          {
            "bbox": [
              233.957712,
              615.57794,
              246.980912,
              622.87394
            ],
            "text": "das"
          },
          {
            "bbox": [
              248.973712,
              615.57794,
              259.031312,
              622.87394
            ],
            "text": "sie"
          },
          {
            "bbox": [
              261.023312,
              615.57794,
              271.823312,
              622.87394
            ],
            "text": "die"
          },
          {
            "bbox": [
              273.815312,
              615.57794,
              290.537712,
              622.87394
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
          76.520912,
          625.14514,
          290.539312,
          632.44114
        ],
        "id": "pdf-008-line-113",
        "source_page": 8,
        "text": "schüttung vorgenommen hat, ihre Bruttoerträge ausschließ-",
        "words": [
          {
            "bbox": [
              76.520912,
              625.14514,
              112.235312,
              632.44114
            ],
            "text": "schüttung"
          },
          {
            "bbox": [
              114.672112,
              625.14514,
              166.096112,
              632.44114
            ],
            "text": "vorgenommen"
          },
          {
            "bbox": [
              168.532112,
              625.14514,
              182.017712,
              632.44114
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              184.452912,
              625.14514,
              197.488912,
              632.44114
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              199.924912,
              625.14514,
              247.213712,
              632.44114
            ],
            "text": "Bruttoerträge"
          },
          {
            "bbox": [
              249.649712,
              625.14514,
              290.539312,
              632.44114
            ],
            "text": "ausschließ-"
          }
        ]
      },
      {
        "bbox": [
          76.523312,
          634.71234,
          290.534512,
          642.00834
        ],
        "id": "pdf-008-line-115",
        "source_page": 8,
        "text": "lich oder fast ausschließlich aus unter § 8 Absatz 1 des",
        "words": [
          {
            "bbox": [
              76.523312,
              634.71234,
              89.083312,
              642.00834
            ],
            "text": "lich"
          },
          {
            "bbox": [
              92.791312,
              634.71234,
              109.351312,
              642.00834
            ],
            "text": "oder"
          },
          {
            "bbox": [
              113.058512,
              634.71234,
              126.507312,
              642.00834
            ],
            "text": "fast"
          },
          {
            "bbox": [
              130.216112,
              634.71234,
              181.441712,
              642.00834
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              185.149712,
              634.71234,
              198.069712,
              642.00834
            ],
            "text": "aus"
          },
          {
            "bbox": [
              201.778512,
              634.71234,
              220.409712,
              642.00834
            ],
            "text": "unter"
          },
          {
            "bbox": [
              224.116912,
              634.71234,
              228.564912,
              642.00834
            ],
            "text": "§"
          },
          {
            "bbox": [
              232.272912,
              634.71234,
              236.720912,
              642.00834
            ],
            "text": "8"
          },
          {
            "bbox": [
              240.428912,
              634.71234,
              265.454512,
              642.00834
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              269.163312,
              634.71234,
              273.611312,
              642.00834
            ],
            "text": "1"
          },
          {
            "bbox": [
              277.319312,
              634.71234,
              290.534512,
              642.00834
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          76.519312,
          644.27954,
          290.536912,
          651.57554
        ],
        "id": "pdf-008-line-117",
        "source_page": 8,
        "text": "deutschen Außensteuergesetzes fallenden Tätigkeiten bezieht",
        "words": [
          {
            "bbox": [
              76.519312,
              644.27954,
              113.324112,
              651.57554
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              115.237712,
              644.27954,
              190.185712,
              651.57554
            ],
            "text": "Außensteuergesetzes"
          },
          {
            "bbox": [
              192.100112,
              644.27954,
              223.856112,
              651.57554
            ],
            "text": "fallenden"
          },
          {
            "bbox": [
              225.769712,
              644.27954,
              263.270512,
              651.57554
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              265.184112,
              644.27954,
              290.536912,
              651.57554
            ],
            "text": "bezieht"
          }
        ]
      },
      {
        "bbox": [
          76.521712,
          653.84674,
          290.537712,
          661.14274
        ],
        "id": "pdf-008-line-119",
        "source_page": 8,
        "text": "oder Erträge wirtschaftlich diesen Tätigkeiten zuzurechnen",
        "words": [
          {
            "bbox": [
              76.521712,
              653.84674,
              93.052912,
              661.14274
            ],
            "text": "oder"
          },
          {
            "bbox": [
              95.797712,
              653.84674,
              122.033712,
              661.14274
            ],
            "text": "Erträge"
          },
          {
            "bbox": [
              124.779312,
              653.84674,
              173.086512,
              661.14274
            ],
            "text": "wirtschaftlich"
          },
          {
            "bbox": [
              175.832112,
              653.84674,
              199.784112,
              661.14274
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              202.529712,
              653.84674,
              241.680112,
              661.14274
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              244.425712,
              653.84674,
              290.537712,
              661.14274
            ],
            "text": "zuzurechnen"
          }
        ]
      },
      {
        "bbox": [
          76.524112,
          663.41394,
          290.537712,
          670.70994
        ],
        "id": "pdf-008-line-121",
        "source_page": 8,
        "text": "sind; Gleiches gilt für unbewegliches Vermögen, das einer",
        "words": [
          {
            "bbox": [
              76.524112,
              663.41394,
              94.068112,
              670.70994
            ],
            "text": "sind;"
          },
          {
            "bbox": [
              96.857712,
              663.41394,
              128.432912,
              670.70994
            ],
            "text": "Gleiches"
          },
          {
            "bbox": [
              131.224912,
              663.41394,
              142.153712,
              670.70994
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              144.945712,
              663.41394,
              154.601712,
              670.70994
            ],
            "text": "für"
          },
          {
            "bbox": [
              157.392112,
              663.41394,
              211.927312,
              670.70994
            ],
            "text": "unbewegliches"
          },
          {
            "bbox": [
              214.719312,
              663.41394,
              253.908912,
              670.70994
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              256.699312,
              663.41394,
              269.914512,
              670.70994
            ],
            "text": "das"
          },
          {
            "bbox": [
              272.705712,
              663.41394,
              290.537712,
              670.70994
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          76.520912,
          672.98114,
          290.537712,
          680.27714
        ],
        "id": "pdf-008-line-122",
        "source_page": 8,
        "text": "Betriebsstätte dient, und die daraus erzielten Einkünfte (Arti-",
        "words": [
          {
            "bbox": [
              76.520912,
              672.98114,
              126.340112,
              680.27714
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              128.495312,
              672.98114,
              148.498512,
              680.27714
            ],
            "text": "dient,"
          },
          {
            "bbox": [
              150.652912,
              672.98114,
              164.291312,
              680.27714
            ],
            "text": "und"
          },
          {
            "bbox": [
              166.445712,
              672.98114,
              177.259312,
              680.27714
            ],
            "text": "die"
          },
          {
            "bbox": [
              179.414512,
              672.98114,
              203.663312,
              680.27714
            ],
            "text": "daraus"
          },
          {
            "bbox": [
              205.819312,
              672.98114,
              235.627312,
              680.27714
            ],
            "text": "erzielten"
          },
          {
            "bbox": [
              237.782512,
              672.98114,
              271.020912,
              680.27714
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              273.176112,
              672.98114,
              290.537712,
              680.27714
            ],
            "text": "(Arti-"
          }
        ]
      },
      {
        "bbox": [
          76.521712,
          682.54834,
          290.539312,
          689.84434
        ],
        "id": "pdf-008-line-124",
        "source_page": 8,
        "text": "kel 6 Absatz 4) sowie für die Gewinne aus der Veräußerung",
        "words": [
          {
            "bbox": [
              76.521712,
              682.54834,
              86.710512,
              689.84434
            ],
            "text": "kel"
          },
          {
            "bbox": [
              89.358512,
              682.54834,
              93.806512,
              689.84434
            ],
            "text": "6"
          },
          {
            "bbox": [
              96.454512,
              682.54834,
              121.035312,
              689.84434
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              123.684112,
              682.54834,
              130.203312,
              689.84434
            ],
            "text": "4)"
          },
          {
            "bbox": [
              132.850512,
              682.54834,
              153.576112,
              689.84434
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              156.224112,
              682.54834,
              165.702512,
              689.84434
            ],
            "text": "für"
          },
          {
            "bbox": [
              168.349712,
              682.54834,
              179.163312,
              689.84434
            ],
            "text": "die"
          },
          {
            "bbox": [
              181.811312,
              682.54834,
              213.204912,
              689.84434
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              215.852912,
              682.54834,
              228.595312,
              689.84434
            ],
            "text": "aus"
          },
          {
            "bbox": [
              231.244112,
              682.54834,
              242.945712,
              689.84434
            ],
            "text": "der"
          },
          {
            "bbox": [
              245.592912,
              682.54834,
              290.539312,
              689.84434
            ],
            "text": "Veräußerung"
          }
        ]
      },
      {
        "bbox": [
          76.523312,
          692.11554,
          290.541712,
          699.41154
        ],
        "id": "pdf-008-line-126",
        "source_page": 8,
        "text": "dieses unbeweglichen Vermögens (Artikel 13 Absatz 1) und",
        "words": [
          {
            "bbox": [
              76.523312,
              692.11554,
              99.631312,
              699.41154
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              102.298512,
              692.11554,
              156.216112,
              699.41154
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              158.882512,
              692.11554,
              199.137712,
              699.41154
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              201.804912,
              692.11554,
              226.243312,
              699.41154
            ],
            "text": "(Artikel"
          },
          {
            "bbox": [
              228.909712,
              692.11554,
              237.804912,
              699.41154
            ],
            "text": "13"
          },
          {
            "bbox": [
              240.471312,
              692.11554,
              265.051312,
              699.41154
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              267.718512,
              692.11554,
              274.237712,
              699.41154
            ],
            "text": "1)"
          },
          {
            "bbox": [
              276.903312,
              692.11554,
              290.541712,
              699.41154
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.525712,
          701.68274,
          290.546512,
          708.97874
        ],
        "id": "pdf-008-line-128",
        "source_page": 8,
        "text": "des beweglichen Vermögens, das zum Betriebsvermögen der",
        "words": [
          {
            "bbox": [
              76.525712,
              701.68274,
              89.403312,
              708.97874
            ],
            "text": "des"
          },
          {
            "bbox": [
              91.323312,
              701.68274,
              135.546512,
              708.97874
            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              137.465712,
              701.68274,
              179.224912,
              708.97874
            ],
            "text": "Vermögens,"
          },
          {
            "bbox": [
              181.143312,
              701.68274,
              194.020912,
              708.97874
            ],
            "text": "das"
          },
          {
            "bbox": [
              195.940912,
              701.68274,
              210.892112,
              708.97874
            ],
            "text": "zum"
          },
          {
            "bbox": [
              212.810512,
              701.68274,
              277.085712,
              708.97874
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
              279.004912,
              701.68274,
              290.546512,
              708.97874
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.528912,
          711.24994,
          227.260112,
          718.54594
        ],
        "id": "pdf-008-line-130",
        "source_page": 8,
        "text": "Betriebsstätte gehört (Artikel 13 Absatz 3).",
        "words": [
          {
            "bbox": [
              76.528912,
              711.24994,
              126.348112,
              718.54594
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              128.569712,
              711.24994,
              151.717712,
              718.54594
            ],
            "text": "gehört"
          },
          {
            "bbox": [
              153.939312,
              711.24994,
              178.377712,
              718.54594
            ],
            "text": "(Artikel"
          },
          {
            "bbox": [
              180.599312,
              711.24994,
              189.494512,
              718.54594
            ],
            "text": "13"
          },
          {
            "bbox": [
              191.716112,
              711.24994,
              216.296112,
              718.54594
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              218.518512,
              711.24994,
              227.260112,
              718.54594
            ],
            "text": "3)."
          }
        ]
      },
      {
        "bbox": [
          63.772112,
          725.11474,
          290.545712,
          732.41074
        ],
        "id": "pdf-008-line-133",
        "source_page": 8,
        "text": "Im Sinne dieses Absatzes gelten Einkünfte oder Gewinne sowie",
        "words": [
          {
            "bbox": [
              63.772112,
              725.11474,
              72.666512,
              732.41074
            ],
            "text": "Im"
          },
          {
            "bbox": [
              74.967312,
              725.11474,
              95.116912,
              732.41074
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              97.418512,
              725.11474,
              120.526512,
              732.41074
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              122.828912,
              725.11474,
              155.559312,
              732.41074
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              157.861712,
              725.11474,
              179.688912,
              732.41074
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              181.990512,
              725.11474,
              215.228912,
              732.41074
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              217.530512,
              725.11474,
              233.824112,
              732.41074
            ],
            "text": "oder"
          },
          {
            "bbox": [
              236.124912,
              725.11474,
              267.518512,
              732.41074
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              269.820112,
              725.11474,
              290.545712,
              732.41074
            ],
            "text": "sowie"
          }
        ]
      },
      {
        "bbox": [
          63.772912,
          734.68114,
          290.547312,
          741.97714
        ],
        "id": "pdf-008-line-134",
        "source_page": 8,
        "text": "Vermögen einer in der Bundesrepublik Deutschland ansässigen",
        "words": [
          {
            "bbox": [
              63.772912,
              734.68114,
              100.028912,
              741.97714
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              102.398512,
              734.68114,
              119.875312,
              741.97714
            ],
            "text": "einer"
          },
          {
            "bbox": [
              122.244112,
              734.68114,
              128.467312,
              741.97714
            ],
            "text": "in"
          },
          {
            "bbox": [
              130.836912,
              734.68114,
              142.538512,
              741.97714
            ],
            "text": "der"
          },
          {
            "bbox": [
              144.907312,
              734.68114,
              200.764912,
              741.97714
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              203.133712,
              734.68114,
              248.030512,
              741.97714
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              250.399312,
              734.68114,
              290.547312,
              741.97714
            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
          63.775312,
          744.24834,
          290.550512,
          751.54434
        ],
        "id": "pdf-008-line-137",
        "source_page": 8,
        "text": "Person, die nach diesem Abkommen in dem Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              63.775312,
              744.24834,
              90.841712,
              751.54434
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              93.315312,
              744.24834,
              104.128912,
              751.54434
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.603312,
              744.24834,
              124.088912,
              751.54434
            ],
            "text": "nach"
          },
          {
            "bbox": [
              126.563312,
              744.24834,
              152.495312,
              751.54434
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              154.968912,
              744.24834,
              195.927312,
              751.54434
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              198.401712,
              744.24834,
              204.624912,
              751.54434
            ],
            "text": "in"
          },
          {
            "bbox": [
              207.099312,
              744.24834,
              222.960912,
              751.54434
            ],
            "text": "dem"
          },
          {
            "bbox": [
              225.434512,
              744.24834,
              265.705712,
              751.54434
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              268.179312,
              744.24834,
              290.550512,
              751.54434
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          63.778512,
          753.81554,
          290.548912,
          761.11154
        ],
        "id": "pdf-008-line-139",
        "source_page": 8,
        "text": "tenstein besteuert werden können, als Einkünfte aus Quellen in-",
        "words": [
          {
            "bbox": [
              63.778512,
              753.81554,
              91.882512,
              761.11154
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              94.080112,
              753.81554,
              127.798512,
              761.11154
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              129.996112,
              753.81554,
              156.356912,
              761.11154
            ],
            "text": "werden"
          },
          {
            "bbox": [
              158.554512,
              753.81554,
              187.060112,
              761.11154
            ],
            "text": "können,"
          },
          {
            "bbox": [
              189.256912,
              753.81554,
              199.327312,
              761.11154
            ],
            "text": "als"
          },
          {
            "bbox": [
              201.525712,
              753.81554,
              234.764112,
              761.11154
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              236.961712,
              753.81554,
              249.704112,
              761.11154
            ],
            "text": "aus"
          },
          {
            "bbox": [
              251.902512,
              753.81554,
              279.016912,
              761.11154
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              281.214512,
              753.81554,
              290.548912,
              761.11154
            ],
            "text": "in-"
          }
        ]
      },
      {
        "bbox": [
          63.776912,
          763.38274,
          290.551312,
          770.67874
        ],
        "id": "pdf-008-line-141",
        "source_page": 8,
        "text": "nerhalb des Fürstentums Liechtenstein oder als Vermögen, das",
        "words": [
          {
            "bbox": [
              63.776912,
              763.38274,
              90.443312,
              770.67874
            ],
            "text": "nerhalb"
          },
          {
            "bbox": [
              92.950512,
              763.38274,
              105.988112,
              770.67874
            ],
            "text": "des"
          },
          {
            "bbox": [
              108.496912,
              763.38274,
              152.766512,
              770.67874
            ],
            "text": "Fürstentums"
          },
          {
            "bbox": [
              155.275312,
              763.38274,
              202.639312,
              770.67874
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              205.147312,
              763.38274,
              221.440912,
              770.67874
            ],
            "text": "oder"
          },
          {
            "bbox": [
              223.948112,
              763.38274,
              234.018512,
              770.67874
            ],
            "text": "als"
          },
          {
            "bbox": [
              236.527312,
              763.38274,
              275.006512,
              770.67874
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              277.513712,
              763.38274,
              290.551312,
              770.67874
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
          63.780112,
          772.94914,
          207.860912,
          780.24514
        ],
        "id": "pdf-008-line-143",
        "source_page": 8,
        "text": "im Fürstentum Liechtenstein belegen ist.",
        "words": [
          {
            "bbox": [
              63.780112,
              772.94914,
              72.379312,
              780.24514
            ],
            "text": "im"
          },
          {
            "bbox": [
              74.600112,
              772.94914,
              114.871312,
              780.24514
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              117.092112,
              772.94914,
              164.456112,
              780.24514
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              166.677712,
              772.94914,
              195.120912,
              780.24514
            ],
            "text": "belegen"
          },
          {
            "bbox": [
              197.342512,
              772.94914,
              207.860912,
              780.24514
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          313.227792,
          75.12066,
          531.495072,
          82.41666
        ],
        "id": "pdf-008-line-004",
        "source_page": 8,
        "text": "(2) Bezieht eine im Fürstentum Liechtenstein ansässige Per-",
        "words": [
          {
            "bbox": [
              313.227792,
              75.12066,
              321.854672,
              82.41666
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.337552,
              75.12066,
              353.051552,
              82.41666
            ],
            "text": "Bezieht"
          },
          {
            "bbox": [
              355.736992,
              75.12066,
              370.606512,
              82.41666
            ],
            "text": "eine"
          },
          {
            "bbox": [
              373.291312,
              75.12066,
              381.909312,
              82.41666
            ],
            "text": "im"
          },
          {
            "bbox": [
              384.593392,
              75.12066,
              425.032672,
              82.41666
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              427.716752,
              75.12066,
              475.304592,
              82.41666
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              477.989712,
              75.12066,
              513.839472,
              82.41666
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              516.524272,
              75.12066,
              531.495072,
              82.41666
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
          304.723872,
          84.68754,
          531.494832,
          91.98354
        ],
        "id": "pdf-008-line-006",
        "source_page": 8,
        "text": "son Einkünfte oder hat sie Vermögen und können diese Einkünf-",
        "words": [
          {
            "bbox": [
              304.723872,
              84.68754,
              317.761872,
              91.98354
            ],
            "text": "son"
          },
          {
            "bbox": [
              319.760672,
              84.68754,
              352.992992,
              91.98354
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              354.991392,
              84.68754,
              371.281552,
              91.98354
            ],
            "text": "oder"
          },
          {
            "bbox": [
              373.279152,
              84.68754,
              384.539552,
              91.98354
            ],
            "text": "hat"
          },
          {
            "bbox": [
              386.538512,
              84.68754,
              396.608112,
              91.98354
            ],
            "text": "sie"
          },
          {
            "bbox": [
              398.606512,
              84.68754,
              434.854832,
              91.98354
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              436.853632,
              84.68754,
              450.490432,
              91.98354
            ],
            "text": "und"
          },
          {
            "bbox": [
              452.488112,
              84.68754,
              478.765552,
              91.98354
            ],
            "text": "können"
          },
          {
            "bbox": [
              480.764352,
              84.68754,
              499.869232,
              91.98354
            ],
            "text": "diese"
          },
          {
            "bbox": [
              501.867632,
              84.68754,
              531.494832,
              91.98354
            ],
            "text": "Einkünf-"
          }
        ]
      },
      {
        "bbox": [
          304.723392,
          94.25442,
          531.495792,
          101.55042
        ],
        "id": "pdf-008-line-007",
        "source_page": 8,
        "text": "te oder dieses Vermögen nach diesem Abkommen in der Bun-",
        "words": [
          {
            "bbox": [
              304.723392,
              94.25442,
              311.454752,
              101.55042
            ],
            "text": "te"
          },
          {
            "bbox": [
              314.134352,
              94.25442,
              330.467712,
              101.55042
            ],
            "text": "oder"
          },
          {
            "bbox": [
              333.146512,
              94.25442,
              356.321392,
              101.55042
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              359.002112,
              94.25442,
              395.351232,
              101.55042
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              398.031232,
              94.25442,
              415.556832,
              101.55042
            ],
            "text": "nach"
          },
          {
            "bbox": [
              418.236832,
              94.25442,
              444.235712,
              101.55042
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              446.914672,
              94.25442,
              487.966992,
              101.55042
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              490.646992,
              94.25442,
              496.883872,
              101.55042
            ],
            "text": "in"
          },
          {
            "bbox": [
              499.563872,
              94.25442,
              511.291952,
              101.55042
            ],
            "text": "der"
          },
          {
            "bbox": [
              513.970752,
              94.25442,
              531.495792,
              101.55042
            ],
            "text": "Bun-"
          }
        ]
      },
      {
        "bbox": [
          304.722992,
          103.8213,
          531.495472,
          111.1173
        ],
        "id": "pdf-008-line-009",
        "source_page": 8,
        "text": "desrepublik Deutschland besteuert werden oder sind nach dem",
        "words": [
          {
            "bbox": [
              304.722992,
              103.8213,
              346.206832,
              111.1173
            ],
            "text": "desrepublik"
          },
          {
            "bbox": [
              348.450752,
              103.8213,
              393.346992,
              111.1173
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              395.590672,
              103.8213,
              429.307872,
              111.1173
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              431.552912,
              103.8213,
              457.912912,
              111.1173
            ],
            "text": "werden"
          },
          {
            "bbox": [
              460.157712,
              103.8213,
              476.450512,
              111.1173
            ],
            "text": "oder"
          },
          {
            "bbox": [
              478.694112,
              103.8213,
              493.660752,
              111.1173
            ],
            "text": "sind"
          },
          {
            "bbox": [
              495.904432,
              103.8213,
              513.389472,
              111.1173
            ],
            "text": "nach"
          },
          {
            "bbox": [
              515.634352,
              103.8213,
              531.495472,
              111.1173
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.722432,
          113.38834,
          531.494992,
          120.68434
        ],
        "id": "pdf-008-line-011",
        "source_page": 8,
        "text": "Artikel 10 von der Steuer der Bundesrepublik Deutschland be-",
        "words": [
          {
            "bbox": [
              304.722432,
              113.38834,
              327.273392,
              120.68434
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              329.970512,
              113.38834,
              338.896352,
              120.68434
            ],
            "text": "10"
          },
          {
            "bbox": [
              341.593392,
              113.38834,
              354.694192,
              120.68434
            ],
            "text": "von"
          },
          {
            "bbox": [
              357.391232,
              113.38834,
              369.153472,
              120.68434
            ],
            "text": "der"
          },
          {
            "bbox": [
              371.849232,
              113.38834,
              395.283232,
              120.68434
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              397.978992,
              113.38834,
              409.741232,
              120.68434
            ],
            "text": "der"
          },
          {
            "bbox": [
              412.436992,
              113.38834,
              468.691152,
              120.68434
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              471.387232,
              113.38834,
              516.589232,
              120.68434
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              519.285152,
              113.38834,
              531.494992,
              120.68434
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          304.722832,
          122.95522,
          452.390032,
          130.25122
        ],
        "id": "pdf-008-line-013",
        "source_page": 8,
        "text": "freit, wird die Steuer wie folgt festgesetzt:",
        "words": [
          {
            "bbox": [
              304.722832,
              122.95522,
              320.421392,
              130.25122
            ],
            "text": "freit,"
          },
          {
            "bbox": [
              322.642832,
              122.95522,
              337.742272,
              130.25122
            ],
            "text": "wird"
          },
          {
            "bbox": [
              339.963152,
              122.95522,
              350.776672,
              130.25122
            ],
            "text": "die"
          },
          {
            "bbox": [
              352.998272,
              122.95522,
              376.279472,
              130.25122
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              378.500272,
              122.95522,
              390.634112,
              130.25122
            ],
            "text": "wie"
          },
          {
            "bbox": [
              392.855712,
              122.95522,
              408.701792,
              130.25122
            ],
            "text": "folgt"
          },
          {
            "bbox": [
              410.924032,
              122.95522,
              452.390032,
              130.25122
            ],
            "text": "festgesetzt:"
          }
        ]
      },
      {
        "bbox": [
          304.722752,
          136.54274,
          531.494592,
          143.83874
        ],
        "id": "pdf-008-line-015",
        "source_page": 8,
        "text": "a) Soweit Buchstabe b nichts anderes vorsieht, werden die Ein-",
        "words": [
          {
            "bbox": [
              304.722752,
              136.54274,
              311.089632,
              143.83874
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.478592,
              136.54274,
              341.740672,
              143.83874
            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              343.707392,
              136.54274,
              381.962352,
              143.83874
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              383.928432,
              136.54274,
              388.672432,
              143.83874
            ],
            "text": "b"
          },
          {
            "bbox": [
              390.637872,
              136.54274,
              411.956192,
              143.83874
            ],
            "text": "nichts"
          },
          {
            "bbox": [
              413.923392,
              136.54274,
              442.315952,
              143.83874
            ],
            "text": "anderes"
          },
          {
            "bbox": [
              444.283152,
              136.54274,
              474.532432,
              143.83874
            ],
            "text": "vorsieht,"
          },
          {
            "bbox": [
              476.498352,
              136.54274,
              502.692432,
              143.83874
            ],
            "text": "werden"
          },
          {
            "bbox": [
              504.658912,
              136.54274,
              515.406112,
              143.83874
            ],
            "text": "die"
          },
          {
            "bbox": [
              517.372192,
              136.54274,
              531.494592,
              143.83874
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          317.478272,
          146.10962,
          531.494192,
          153.40562
        ],
        "id": "pdf-008-line-017",
        "source_page": 8,
        "text": "künfte oder das Vermögen von der Bemessungsgrundlage",
        "words": [
          {
            "bbox": [
              317.478272,
              146.10962,
              339.979072,
              153.40562
            ],
            "text": "künfte"
          },
          {
            "bbox": [
              342.719392,
              146.10962,
              359.234912,
              153.40562
            ],
            "text": "oder"
          },
          {
            "bbox": [
              361.974432,
              146.10962,
              375.159952,
              153.40562
            ],
            "text": "das"
          },
          {
            "bbox": [
              377.901312,
              146.10962,
              414.675232,
              153.40562
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              417.415792,
              146.10962,
              430.603952,
              153.40562
            ],
            "text": "von"
          },
          {
            "bbox": [
              433.344512,
              146.10962,
              445.194032,
              153.40562
            ],
            "text": "der"
          },
          {
            "bbox": [
              447.933552,
              146.10962,
              531.494192,
              153.40562
            ],
            "text": "Bemessungsgrundlage"
          }
        ]
      },
      {
        "bbox": [
          317.478112,
          155.6765,
          531.493712,
          162.9725
        ],
        "id": "pdf-008-line-019",
        "source_page": 8,
        "text": "der liechtensteinischen Steuer ausgenommen. Das Fürsten-",
        "words": [
          {
            "bbox": [
              317.478112,
              155.6765,
              329.179152,
              162.9725
            ],
            "text": "der"
          },
          {
            "bbox": [
              331.635392,
              155.6765,
              399.587072,
              162.9725
            ],
            "text": "liechtensteinischen"
          },
          {
            "bbox": [
              402.044512,
              155.6765,
              425.325712,
              162.9725
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              427.781952,
              155.6765,
              483.060592,
              162.9725
            ],
            "text": "ausgenommen."
          },
          {
            "bbox": [
              485.517472,
              155.6765,
              499.443232,
              162.9725
            ],
            "text": "Das"
          },
          {
            "bbox": [
              501.901392,
              155.6765,
              531.493712,
              162.9725
            ],
            "text": "Fürsten-"
          }
        ]
      },
      {
        "bbox": [
          317.477552,
          165.24338,
          531.492992,
          172.53938
        ],
        "id": "pdf-008-line-021",
        "source_page": 8,
        "text": "tum Liechtenstein behält aber das Recht, die nach den Be-",
        "words": [
          {
            "bbox": [
              317.477552,
              165.24338,
              331.268352,
              172.53938
            ],
            "text": "tum"
          },
          {
            "bbox": [
              333.914832,
              165.24338,
              381.278752,
              172.53938
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              383.926192,
              165.24338,
              406.000752,
              172.53938
            ],
            "text": "behält"
          },
          {
            "bbox": [
              408.648432,
              165.24338,
              424.644352,
              172.53938
            ],
            "text": "aber"
          },
          {
            "bbox": [
              427.290592,
              165.24338,
              440.327632,
              172.53938
            ],
            "text": "das"
          },
          {
            "bbox": [
              442.975792,
              165.24338,
              466.234832,
              172.53938
            ],
            "text": "Recht,"
          },
          {
            "bbox": [
              468.881712,
              165.24338,
              479.695232,
              172.53938
            ],
            "text": "die"
          },
          {
            "bbox": [
              482.342272,
              165.24338,
              499.827312,
              172.53938
            ],
            "text": "nach"
          },
          {
            "bbox": [
              502.474752,
              165.24338,
              515.959792,
              172.53938
            ],
            "text": "den"
          },
          {
            "bbox": [
              518.607312,
              165.24338,
              531.492992,
              172.53938
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          317.476832,
          174.81042,
          531.492832,
          182.10642
        ],
        "id": "pdf-008-line-023",
        "source_page": 8,
        "text": "stimmungen dieses Abkommens von der Steuer ausgenom-",
        "words": [
          {
            "bbox": [
              317.476832,
              174.81042,
              361.645552,
              182.10642
            ],
            "text": "stimmungen"
          },
          {
            "bbox": [
              363.838832,
              174.81042,
              386.946112,
              182.10642
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              389.140112,
              174.81042,
              434.097152,
              182.10642
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              436.291152,
              174.81042,
              449.330912,
              182.10642
            ],
            "text": "von"
          },
          {
            "bbox": [
              451.524192,
              174.81042,
              463.225232,
              182.10642
            ],
            "text": "der"
          },
          {
            "bbox": [
              465.417312,
              174.81042,
              488.698512,
              182.10642
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              490.890592,
              174.81042,
              531.492832,
              182.10642
            ],
            "text": "ausgenom-"
          }
        ]
      },
      {
        "bbox": [
          317.476512,
          184.3773,
          531.492832,
          191.6733
        ],
        "id": "pdf-008-line-025",
        "source_page": 8,
        "text": "menen Einkünfte und Vermögenswerte bei der Festsetzung",
        "words": [
          {
            "bbox": [
              317.476512,
              184.3773,
              341.879872,
              191.6733
            ],
            "text": "menen"
          },
          {
            "bbox": [
              344.570352,
              184.3773,
              378.001872,
              191.6733
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              380.691952,
              184.3773,
              394.378512,
              191.6733
            ],
            "text": "und"
          },
          {
            "bbox": [
              397.067952,
              184.3773,
              457.410352,
              191.6733
            ],
            "text": "Vermögenswerte"
          },
          {
            "bbox": [
              460.100432,
              184.3773,
              470.961552,
              191.6733
            ],
            "text": "bei"
          },
          {
            "bbox": [
              473.652192,
              184.3773,
              485.401312,
              191.6733
            ],
            "text": "der"
          },
          {
            "bbox": [
              488.090592,
              184.3773,
              531.492832,
              191.6733
            ],
            "text": "Festsetzung"
          }
        ]
      },
      {
        "bbox": [
          317.476112,
          193.94418,
          531.491792,
          201.24018
        ],
        "id": "pdf-008-line-027",
        "source_page": 8,
        "text": "des Steuersatzes für das übrige Einkommen oder Vermögen",
        "words": [
          {
            "bbox": [
              317.476112,
              193.94418,
              330.513152,
              201.24018
            ],
            "text": "des"
          },
          {
            "bbox": [
              332.681952,
              193.94418,
              378.765792,
              201.24018
            ],
            "text": "Steuersatzes"
          },
          {
            "bbox": [
              380.934592,
              193.94418,
              390.413072,
              201.24018
            ],
            "text": "für"
          },
          {
            "bbox": [
              392.579952,
              193.94418,
              405.616992,
              201.24018
            ],
            "text": "das"
          },
          {
            "bbox": [
              407.785792,
              193.94418,
              430.300432,
              201.24018
            ],
            "text": "übrige"
          },
          {
            "bbox": [
              432.468112,
              193.94418,
              474.609472,
              201.24018
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              476.777552,
              193.94418,
              493.070352,
              201.24018
            ],
            "text": "oder"
          },
          {
            "bbox": [
              495.237232,
              193.94418,
              531.491792,
              201.24018
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
          317.475712,
          203.51106,
          531.490752,
          210.80706
        ],
        "id": "pdf-008-line-029",
        "source_page": 8,
        "text": "der Person zu berücksichtigen. Für Einkünfte aus Dividenden",
        "words": [
          {
            "bbox": [
              317.475712,
              203.51106,
              329.128832,
              210.80706
            ],
            "text": "der"
          },
          {
            "bbox": [
              331.103312,
              203.51106,
              355.825792,
              210.80706
            ],
            "text": "Person"
          },
          {
            "bbox": [
              357.801392,
              203.51106,
              366.065152,
              210.80706
            ],
            "text": "zu"
          },
          {
            "bbox": [
              368.040752,
              203.51106,
              426.642832,
              210.80706
            ],
            "text": "berücksichtigen."
          },
          {
            "bbox": [
              428.617872,
              203.51106,
              439.888112,
              210.80706
            ],
            "text": "Für"
          },
          {
            "bbox": [
              441.862592,
              203.51106,
              474.909872,
              210.80706
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              476.885152,
              203.51106,
              489.579232,
              210.80706
            ],
            "text": "aus"
          },
          {
            "bbox": [
              491.555632,
              203.51106,
              531.490752,
              210.80706
            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
          317.475952,
          213.0781,
          531.491312,
          220.3741
        ],
        "id": "pdf-008-line-031",
        "source_page": 8,
        "text": "gelten die vorstehenden Bestimmungen nur für diejenigen",
        "words": [
          {
            "bbox": [
              317.475952,
              213.0781,
              339.747712,
              220.3741
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              342.677152,
              213.0781,
              353.668592,
              220.3741
            ],
            "text": "die"
          },
          {
            "bbox": [
              356.597792,
              213.0781,
              406.221632,
              220.3741
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              409.151072,
              213.0781,
              464.071712,
              220.3741
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              467.001152,
              213.0781,
              478.737472,
              220.3741
            ],
            "text": "nur"
          },
          {
            "bbox": [
              481.665872,
              213.0781,
              491.322112,
              220.3741
            ],
            "text": "für"
          },
          {
            "bbox": [
              494.250512,
              213.0781,
              531.491312,
              220.3741
            ],
            "text": "diejenigen"
          }
        ]
      },
      {
        "bbox": [
          317.475792,
          222.64498,
          531.492352,
          229.94098
        ],
        "id": "pdf-008-line-033",
        "source_page": 8,
        "text": "Einkünfte, die von einer in der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              317.475792,
              222.64498,
              352.938112,
              229.94098
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              355.587712,
              222.64498,
              366.401232,
              229.94098
            ],
            "text": "die"
          },
          {
            "bbox": [
              369.050992,
              222.64498,
              382.090752,
              229.94098
            ],
            "text": "von"
          },
          {
            "bbox": [
              384.740912,
              222.64498,
              402.217312,
              229.94098
            ],
            "text": "einer"
          },
          {
            "bbox": [
              404.866272,
              222.64498,
              411.089632,
              229.94098
            ],
            "text": "in"
          },
          {
            "bbox": [
              413.739792,
              222.64498,
              425.440832,
              229.94098
            ],
            "text": "der"
          },
          {
            "bbox": [
              428.089792,
              222.64498,
              483.946672,
              229.94098
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              486.595952,
              222.64498,
              531.492352,
              229.94098
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          317.475072,
          232.21186,
          531.492832,
          239.50786
        ],
        "id": "pdf-008-line-035",
        "source_page": 8,
        "text": "ansässigen Gesellschaft an eine in dem Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              317.475072,
              232.21186,
              358.145072,
              239.50786
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              360.869712,
              232.21186,
              405.643872,
              239.50786
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              408.368672,
              232.21186,
              417.169632,
              239.50786
            ],
            "text": "an"
          },
          {
            "bbox": [
              419.894272,
              232.21186,
              434.882192,
              239.50786
            ],
            "text": "eine"
          },
          {
            "bbox": [
              437.606352,
              232.21186,
              443.887872,
              239.50786
            ],
            "text": "in"
          },
          {
            "bbox": [
              446.612512,
              232.21186,
              462.589792,
              239.50786
            ],
            "text": "dem"
          },
          {
            "bbox": [
              465.313392,
              232.21186,
              506.107712,
              239.50786
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              508.831312,
              232.21186,
              531.492832,
              239.50786
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          317.475072,
          241.77874,
          531.490672,
          249.07474
        ],
        "id": "pdf-008-line-037",
        "source_page": 8,
        "text": "tenstein ansässige Gesellschaft (jedoch nicht an eine Perso-",
        "words": [
          {
            "bbox": [
              317.475072,
              241.77874,
              345.579312,
              249.07474
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              347.698272,
              241.77874,
              383.398432,
              249.07474
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              385.516992,
              241.77874,
              429.652032,
              249.07474
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              431.771232,
              241.77874,
              458.467072,
              249.07474
            ],
            "text": "(jedoch"
          },
          {
            "bbox": [
              460.586032,
              241.77874,
              478.070832,
              249.07474
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              480.190032,
              241.77874,
              488.932912,
              249.07474
            ],
            "text": "an"
          },
          {
            "bbox": [
              491.051872,
              241.77874,
              505.865392,
              249.07474
            ],
            "text": "eine"
          },
          {
            "bbox": [
              507.983952,
              241.77874,
              531.490672,
              249.07474
            ],
            "text": "Perso-"
          }
        ]
      },
      {
        "bbox": [
          317.474512,
          251.34578,
          531.489072,
          258.64178
        ],
        "id": "pdf-008-line-039",
        "source_page": 8,
        "text": "nengesellschaft) gezahlt werden, der unmittelbar mindestens",
        "words": [
          {
            "bbox": [
              317.474512,
              251.34578,
              375.010512,
              258.64178
            ],
            "text": "nengesellschaft)"
          },
          {
            "bbox": [
              376.983792,
              251.34578,
              402.546432,
              258.64178
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              404.520912,
              251.34578,
              432.951552,
              258.64178
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              434.925152,
              251.34578,
              446.575392,
              258.64178
            ],
            "text": "der"
          },
          {
            "bbox": [
              448.548512,
              251.34578,
              488.499072,
              258.64178
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              490.472192,
              251.34578,
              531.489072,
              258.64178
            ],
            "text": "mindestens"
          }
        ]
      },
      {
        "bbox": [
          317.474912,
          260.91266,
          531.490752,
          268.20866
        ],
        "id": "pdf-008-line-041",
        "source_page": 8,
        "text": "10 Prozent der stimmberechtigten Anteile der in der Bundes-",
        "words": [
          {
            "bbox": [
              317.474912,
              260.91266,
              326.361312,
              268.20866
            ],
            "text": "10"
          },
          {
            "bbox": [
              328.352112,
              260.91266,
              355.244512,
              268.20866
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              357.235472,
              260.91266,
              368.918752,
              268.20866
            ],
            "text": "der"
          },
          {
            "bbox": [
              370.908352,
              260.91266,
              437.348512,
              268.20866
            ],
            "text": "stimmberechtigten"
          },
          {
            "bbox": [
              439.339312,
              260.91266,
              463.480352,
              268.20866
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              465.470752,
              260.91266,
              477.154032,
              268.20866
            ],
            "text": "der"
          },
          {
            "bbox": [
              479.143632,
              260.91266,
              485.358112,
              268.20866
            ],
            "text": "in"
          },
          {
            "bbox": [
              487.348912,
              260.91266,
              499.032192,
              268.20866
            ],
            "text": "der"
          },
          {
            "bbox": [
              501.021792,
              260.91266,
              531.490752,
              268.20866
            ],
            "text": "Bundes-"
          }
        ]
      },
      {
        "bbox": [
          317.474592,
          270.47954,
          531.489632,
          277.77554
        ],
        "id": "pdf-008-line-043",
        "source_page": 8,
        "text": "republik Deutschland ansässigen Gesellschaft gehören. Das",
        "words": [
          {
            "bbox": [
              317.474592,
              270.47954,
              345.921392,
              277.77554
            ],
            "text": "republik"
          },
          {
            "bbox": [
              348.131872,
              270.47954,
              393.028112,
              277.77554
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              395.238352,
              270.47954,
              435.385392,
              277.77554
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              437.596752,
              270.47954,
              481.731792,
              277.77554
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              483.943392,
              270.47954,
              515.352912,
              277.77554
            ],
            "text": "gehören."
          },
          {
            "bbox": [
              517.563712,
              270.47954,
              531.489632,
              277.77554
            ],
            "text": "Das"
          }
        ]
      },
      {
        "bbox": [
          317.474032,
          280.04642,
          531.489552,
          287.34242
        ],
        "id": "pdf-008-line-045",
        "source_page": 8,
        "text": "gilt nicht für Dividenden einer steuerbefreiten Gesellschaft",
        "words": [
          {
            "bbox": [
              317.474032,
              280.04642,
              328.403472,
              287.34242
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              331.265392,
              280.04642,
              349.105952,
              287.34242
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              351.967872,
              280.04642,
              361.624112,
              287.34242
            ],
            "text": "für"
          },
          {
            "bbox": [
              364.484672,
              280.04642,
              405.436272,
              287.34242
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              408.297872,
              280.04642,
              426.130192,
              287.34242
            ],
            "text": "einer"
          },
          {
            "bbox": [
              428.990752,
              280.04642,
              483.514192,
              287.34242
            ],
            "text": "steuerbefreiten"
          },
          {
            "bbox": [
              486.375792,
              280.04642,
              531.489552,
              287.34242
            ],
            "text": "Gesellschaft"
          }
        ]
      },
      {
        "bbox": [
          317.474272,
          289.61346,
          531.490112,
          296.90946
        ],
        "id": "pdf-008-line-047",
        "source_page": 8,
        "text": "oder für Dividenden, die von der ausschüttenden Gesell-",
        "words": [
          {
            "bbox": [
              317.474272,
              289.61346,
              334.034112,
              296.90946
            ],
            "text": "oder"
          },
          {
            "bbox": [
              337.509952,
              289.61346,
              347.166192,
              296.90946
            ],
            "text": "für"
          },
          {
            "bbox": [
              350.642032,
              289.61346,
              393.905792,
              296.90946
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              397.382112,
              289.61346,
              408.373552,
              296.90946
            ],
            "text": "die"
          },
          {
            "bbox": [
              411.850192,
              289.61346,
              425.067952,
              296.90946
            ],
            "text": "von"
          },
          {
            "bbox": [
              428.544832,
              289.61346,
              440.423872,
              296.90946
            ],
            "text": "der"
          },
          {
            "bbox": [
              443.899712,
              289.61346,
              502.156352,
              296.90946
            ],
            "text": "ausschüttenden"
          },
          {
            "bbox": [
              505.633232,
              289.61346,
              531.490112,
              296.90946
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          317.474432,
          299.18034,
          531.491392,
          306.47634
        ],
        "id": "pdf-008-line-049",
        "source_page": 8,
        "text": "schaft für Zwecke der Steuer der Bundesrepublik Deutsch-",
        "words": [
          {
            "bbox": [
              317.474432,
              299.18034,
              339.488272,
              306.47634
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              342.172912,
              299.18034,
              351.687232,
              306.47634
            ],
            "text": "für"
          },
          {
            "bbox": [
              354.370432,
              299.18034,
              382.267632,
              306.47634
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              384.951632,
              299.18034,
              396.688512,
              306.47634
            ],
            "text": "der"
          },
          {
            "bbox": [
              399.371712,
              299.18034,
              422.742352,
              306.47634
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              425.425552,
              299.18034,
              437.162432,
              306.47634
            ],
            "text": "der"
          },
          {
            "bbox": [
              439.845632,
              299.18034,
              495.935472,
              306.47634
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              498.618992,
              299.18034,
              531.491392,
              306.47634
            ],
            "text": "Deutsch-"
          }
        ]
      },
      {
        "bbox": [
          317.474272,
          308.74722,
          531.489152,
          316.04322
        ],
        "id": "pdf-008-line-051",
        "source_page": 8,
        "text": "land abgezogen werden können. Für die Zwecke der Steuern",
        "words": [
          {
            "bbox": [
              317.474272,
              308.74722,
              332.664752,
              316.04322
            ],
            "text": "land"
          },
          {
            "bbox": [
              334.639632,
              308.74722,
              374.091312,
              316.04322
            ],
            "text": "abgezogen"
          },
          {
            "bbox": [
              376.067312,
              308.74722,
              402.308912,
              316.04322
            ],
            "text": "werden"
          },
          {
            "bbox": [
              404.284912,
              308.74722,
              432.647952,
              316.04322
            ],
            "text": "können."
          },
          {
            "bbox": [
              434.623392,
              308.74722,
              445.894272,
              316.04322
            ],
            "text": "Für"
          },
          {
            "bbox": [
              447.869072,
              308.74722,
              458.635232,
              316.04322
            ],
            "text": "die"
          },
          {
            "bbox": [
              460.610832,
              308.74722,
              488.300032,
              316.04322
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              490.275632,
              308.74722,
              501.929312,
              316.04322
            ],
            "text": "der"
          },
          {
            "bbox": [
              503.904112,
              308.74722,
              531.489152,
              316.04322
            ],
            "text": "Steuern"
          }
        ]
      },
      {
        "bbox": [
          317.473792,
          318.3141,
          531.491392,
          325.6101
        ],
        "id": "pdf-008-line-053",
        "source_page": 8,
        "text": "vom Vermögen werden von der Bemessungsgrundlage der",
        "words": [
          {
            "bbox": [
              317.473792,
              318.3141,
              332.949792,
              325.6101
            ],
            "text": "vom"
          },
          {
            "bbox": [
              335.645312,
              318.3141,
              372.110592,
              325.6101
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              374.807072,
              318.3141,
              401.317472,
              325.6101
            ],
            "text": "werden"
          },
          {
            "bbox": [
              404.013952,
              318.3141,
              417.113952,
              325.6101
            ],
            "text": "von"
          },
          {
            "bbox": [
              419.810432,
              318.3141,
              431.571632,
              325.6101
            ],
            "text": "der"
          },
          {
            "bbox": [
              434.266992,
              318.3141,
              517.033872,
              325.6101
            ],
            "text": "Bemessungsgrundlage"
          },
          {
            "bbox": [
              519.730112,
              318.3141,
              531.491392,
              325.6101
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.474032,
          327.88106,
          531.489712,
          335.17706
        ],
        "id": "pdf-008-line-055",
        "source_page": 8,
        "text": "liechtensteinischen Steuer ebenfalls Beteiligungen ausge-",
        "words": [
          {
            "bbox": [
              317.474032,
              327.88106,
              387.026992,
              335.17706
            ],
            "text": "liechtensteinischen"
          },
          {
            "bbox": [
              390.312512,
              327.88106,
              414.038512,
              335.17706
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              417.322992,
              327.88106,
              450.026752,
              335.17706
            ],
            "text": "ebenfalls"
          },
          {
            "bbox": [
              453.313072,
              327.88106,
              503.018032,
              335.17706
            ],
            "text": "Beteiligungen"
          },
          {
            "bbox": [
              506.303552,
              327.88106,
              531.489712,
              335.17706
            ],
            "text": "ausge-"
          }
        ]
      },
      {
        "bbox": [
          317.474032,
          337.44794,
          531.492352,
          344.74394
        ],
        "id": "pdf-008-line-057",
        "source_page": 8,
        "text": "nommen, deren Ausschüttungen, falls solche gezahlt werden,",
        "words": [
          {
            "bbox": [
              317.474032,
              337.44794,
              350.635072,
              344.74394
            ],
            "text": "nommen,"
          },
          {
            "bbox": [
              352.552672,
              337.44794,
              372.524352,
              344.74394
            ],
            "text": "deren"
          },
          {
            "bbox": [
              374.442592,
              337.44794,
              433.613872,
              344.74394
            ],
            "text": "Ausschüttungen,"
          },
          {
            "bbox": [
              435.531472,
              337.44794,
              449.418432,
              344.74394
            ],
            "text": "falls"
          },
          {
            "bbox": [
              451.337312,
              337.44794,
              474.335312,
              344.74394
            ],
            "text": "solche"
          },
          {
            "bbox": [
              476.253152,
              337.44794,
              501.479632,
              344.74394
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              503.398032,
              337.44794,
              531.492352,
              344.74394
            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
          317.474592,
          347.0149,
          531.490912,
          354.3109
        ],
        "id": "pdf-008-line-059",
        "source_page": 8,
        "text": "nach den vorhergehenden Sätzen von der Steuerbemes-",
        "words": [
          {
            "bbox": [
              317.474592,
              347.0149,
              335.226592,
              354.3109
            ],
            "text": "nach"
          },
          {
            "bbox": [
              338.871392,
              347.0149,
              352.534432,
              354.3109
            ],
            "text": "den"
          },
          {
            "bbox": [
              356.179232,
              347.0149,
              415.410672,
              354.3109
            ],
            "text": "vorhergehenden"
          },
          {
            "bbox": [
              419.055472,
              347.0149,
              443.936592,
              354.3109
            ],
            "text": "Sätzen"
          },
          {
            "bbox": [
              447.581392,
              347.0149,
              460.799152,
              354.3109
            ],
            "text": "von"
          },
          {
            "bbox": [
              464.443952,
              347.0149,
              476.322992,
              354.3109
            ],
            "text": "der"
          },
          {
            "bbox": [
              479.966752,
              347.0149,
              531.490912,
              354.3109
            ],
            "text": "Steuerbemes-"
          }
        ]
      },
      {
        "bbox": [
          317.474752,
          356.58178,
          452.878272,
          363.87778
        ],
        "id": "pdf-008-line-061",
        "source_page": 8,
        "text": "sungsgrundlage auszunehmen wären.",
        "words": [
          {
            "bbox": [
              317.474752,
              356.58178,
              374.809632,
              363.87778
            ],
            "text": "sungsgrundlage"
          },
          {
            "bbox": [
              377.031232,
              356.58178,
              426.815152,
              363.87778
            ],
            "text": "auszunehmen"
          },
          {
            "bbox": [
              429.037152,
              356.58178,
              452.878272,
              363.87778
            ],
            "text": "wären."
          }
        ]
      },
      {
        "bbox": [
          304.718512,
          370.1693,
          531.490032,
          377.4653
        ],
        "id": "pdf-008-line-063",
        "source_page": 8,
        "text": "b) Bezieht eine im Fürstentum Liechtenstein ansässige Person",
        "words": [
          {
            "bbox": [
              304.718512,
              370.1693,
              311.532672,
              377.4653
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.474352,
              370.1693,
              344.076272,
              377.4653
            ],
            "text": "Bezieht"
          },
          {
            "bbox": [
              346.714112,
              370.1693,
              361.527632,
              377.4653
            ],
            "text": "eine"
          },
          {
            "bbox": [
              364.164832,
              370.1693,
              372.764192,
              377.4653
            ],
            "text": "im"
          },
          {
            "bbox": [
              375.400832,
              370.1693,
              415.672112,
              377.4653
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              418.308752,
              370.1693,
              465.672672,
              377.4653
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              468.310272,
              370.1693,
              504.010432,
              377.4653
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              506.647632,
              370.1693,
              531.490032,
              377.4653
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          317.473952,
          379.73618,
          531.491072,
          387.03218
        ],
        "id": "pdf-008-line-065",
        "source_page": 8,
        "text": "Einkünfte im Sinne der Artikel 10, 11, 12, 14, 15 und 16, die",
        "words": [
          {
            "bbox": [
              317.473952,
              379.73618,
              350.713392,
              387.03218
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              353.131872,
              379.73618,
              361.731232,
              387.03218
            ],
            "text": "im"
          },
          {
            "bbox": [
              364.149152,
              379.73618,
              384.298672,
              387.03218
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              386.717152,
              379.73618,
              398.418192,
              387.03218
            ],
            "text": "der"
          },
          {
            "bbox": [
              400.835872,
              379.73618,
              423.203632,
              387.03218
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              425.622592,
              379.73618,
              436.741152,
              387.03218
            ],
            "text": "10,"
          },
          {
            "bbox": [
              439.159472,
              379.73618,
              450.278032,
              387.03218
            ],
            "text": "11,"
          },
          {
            "bbox": [
              452.696352,
              379.73618,
              463.814912,
              387.03218
            ],
            "text": "12,"
          },
          {
            "bbox": [
              466.233232,
              379.73618,
              477.351792,
              387.03218
            ],
            "text": "14,"
          },
          {
            "bbox": [
              479.770112,
              379.73618,
              488.665392,
              387.03218
            ],
            "text": "15"
          },
          {
            "bbox": [
              491.084272,
              379.73618,
              504.722832,
              387.03218
            ],
            "text": "und"
          },
          {
            "bbox": [
              507.140592,
              379.73618,
              518.259232,
              387.03218
            ],
            "text": "16,"
          },
          {
            "bbox": [
              520.677552,
              379.73618,
              531.491072,
              387.03218
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          317.473792,
          389.30322,
          531.490992,
          396.59922
        ],
        "id": "pdf-008-line-067",
        "source_page": 8,
        "text": "nach diesem Abkommen in der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              317.473792,
              389.30322,
              334.893152,
              396.59922
            ],
            "text": "nach"
          },
          {
            "bbox": [
              336.870832,
              389.30322,
              362.692832,
              396.59922
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              364.669552,
              389.30322,
              405.473952,
              396.59922
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              407.451632,
              389.30322,
              413.653152,
              396.59922
            ],
            "text": "in"
          },
          {
            "bbox": [
              415.630832,
              389.30322,
              427.288192,
              396.59922
            ],
            "text": "der"
          },
          {
            "bbox": [
              429.264752,
              389.30322,
              484.837072,
              396.59922
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              486.813952,
              389.30322,
              531.490992,
              396.59922
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          317.474192,
          398.8701,
          531.490272,
          406.1661
        ],
        "id": "pdf-008-line-069",
        "source_page": 8,
        "text": "besteuert werden können, so rechnet das Fürstentum Liech-",
        "words": [
          {
            "bbox": [
              317.474192,
              398.8701,
              351.191392,
              406.1661
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              353.240832,
              398.8701,
              379.600832,
              406.1661
            ],
            "text": "werden"
          },
          {
            "bbox": [
              381.650032,
              398.8701,
              410.155232,
              406.1661
            ],
            "text": "können,"
          },
          {
            "bbox": [
              412.203872,
              398.8701,
              420.795872,
              406.1661
            ],
            "text": "so"
          },
          {
            "bbox": [
              422.845552,
              398.8701,
              449.662352,
              406.1661
            ],
            "text": "rechnet"
          },
          {
            "bbox": [
              451.711792,
              398.8701,
              464.748832,
              406.1661
            ],
            "text": "das"
          },
          {
            "bbox": [
              466.798752,
              398.8701,
              507.070032,
              406.1661
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              509.118272,
              398.8701,
              531.490272,
              406.1661
            ],
            "text": "Liech-"
          }
        ]
      },
      {
        "bbox": [
          317.474112,
          408.43698,
          531.491152,
          415.73298
        ],
        "id": "pdf-008-line-071",
        "source_page": 8,
        "text": "tenstein unter Beachtung der Vorschriften des liechtensteini-",
        "words": [
          {
            "bbox": [
              317.474112,
              408.43698,
              345.577312,
              415.73298
            ],
            "text": "tenstein"
          },
          {
            "bbox": [
              347.576832,
              408.43698,
              365.851552,
              415.73298
            ],
            "text": "unter"
          },
          {
            "bbox": [
              367.849952,
              408.43698,
              406.665552,
              415.73298
            ],
            "text": "Beachtung"
          },
          {
            "bbox": [
              408.665632,
              408.43698,
              420.366432,
              415.73298
            ],
            "text": "der"
          },
          {
            "bbox": [
              422.364832,
              408.43698,
              464.877792,
              415.73298
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              466.877312,
              408.43698,
              479.914112,
              415.73298
            ],
            "text": "des"
          },
          {
            "bbox": [
              481.914432,
              408.43698,
              531.491152,
              415.73298
            ],
            "text": "liechtensteini-"
          }
        ]
      },
      {
        "bbox": [
          317.474272,
          418.00386,
          531.488912,
          425.29986
        ],
        "id": "pdf-008-line-073",
        "source_page": 8,
        "text": "schen Steuerrechts über die Anrechnung ausländischer Steu-",
        "words": [
          {
            "bbox": [
              317.474272,
              418.00386,
              338.660112,
              425.29986
            ],
            "text": "schen"
          },
          {
            "bbox": [
              340.584992,
              418.00386,
              385.115632,
              425.29986
            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              387.041232,
              418.00386,
              402.965152,
              425.29986
            ],
            "text": "über"
          },
          {
            "bbox": [
              404.888832,
              418.00386,
              415.552752,
              425.29986
            ],
            "text": "die"
          },
          {
            "bbox": [
              417.477232,
              418.00386,
              459.923392,
              425.29986
            ],
            "text": "Anrechnung"
          },
          {
            "bbox": [
              461.848752,
              418.00386,
              510.429392,
              425.29986
            ],
            "text": "ausländischer"
          },
          {
            "bbox": [
              512.353072,
              418.00386,
              531.488912,
              425.29986
            ],
            "text": "Steu-"
          }
        ]
      },
      {
        "bbox": [
          317.473552,
          427.5709,
          531.488272,
          434.8669
        ],
        "id": "pdf-008-line-074",
        "source_page": 8,
        "text": "ern auf die vom Einkommen oder Vermögen dieser Person zu",
        "words": [
          {
            "bbox": [
              317.473552,
              427.5709,
              328.777872,
              434.8669
            ],
            "text": "ern"
          },
          {
            "bbox": [
              330.727312,
              427.5709,
              341.736912,
              434.8669
            ],
            "text": "auf"
          },
          {
            "bbox": [
              343.686192,
              427.5709,
              354.399232,
              434.8669
            ],
            "text": "die"
          },
          {
            "bbox": [
              356.348192,
              427.5709,
              371.663392,
              434.8669
            ],
            "text": "vom"
          },
          {
            "bbox": [
              373.611792,
              427.5709,
              415.350912,
              434.8669
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              417.300352,
              427.5709,
              433.442352,
              434.8669
            ],
            "text": "oder"
          },
          {
            "bbox": [
              435.390512,
              427.5709,
              471.292912,
              434.8669
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              473.242352,
              427.5709,
              494.762192,
              434.8669
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              496.710352,
              427.5709,
              521.301312,
              434.8669
            ],
            "text": "Person"
          },
          {
            "bbox": [
              523.250672,
              427.5709,
              531.488272,
              434.8669
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          317.473312,
          437.13778,
          531.489552,
          444.43378
        ],
        "id": "pdf-008-line-076",
        "source_page": 8,
        "text": "erhebende liechtensteinische Steuer den Betrag an, der der",
        "words": [
          {
            "bbox": [
              317.473312,
              437.13778,
              355.694912,
              444.43378
            ],
            "text": "erhebende"
          },
          {
            "bbox": [
              358.195952,
              437.13778,
              421.700752,
              444.43378
            ],
            "text": "liechtensteinische"
          },
          {
            "bbox": [
              424.201792,
              437.13778,
              447.482992,
              444.43378
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              449.983232,
              437.13778,
              463.468272,
              444.43378
            ],
            "text": "den"
          },
          {
            "bbox": [
              465.969712,
              437.13778,
              489.618192,
              444.43378
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              492.120112,
              437.13778,
              503.086272,
              444.43378
            ],
            "text": "an,"
          },
          {
            "bbox": [
              505.587152,
              437.13778,
              517.288192,
              444.43378
            ],
            "text": "der"
          },
          {
            "bbox": [
              519.788432,
              437.13778,
              531.489552,
              444.43378
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.472512,
          446.70466,
          531.489712,
          454.00066
        ],
        "id": "pdf-008-line-078",
        "source_page": 8,
        "text": "nach deutschem Recht und in Übereinstimmung mit diesem",
        "words": [
          {
            "bbox": [
              317.472512,
              446.70466,
              334.957552,
              454.00066
            ],
            "text": "nach"
          },
          {
            "bbox": [
              337.164432,
              446.70466,
              377.029312,
              454.00066
            ],
            "text": "deutschem"
          },
          {
            "bbox": [
              379.235232,
              446.70466,
              400.270752,
              454.00066
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              402.477872,
              446.70466,
              416.116432,
              454.00066
            ],
            "text": "und"
          },
          {
            "bbox": [
              418.322192,
              446.70466,
              424.545552,
              454.00066
            ],
            "text": "in"
          },
          {
            "bbox": [
              426.752432,
              446.70466,
              490.026032,
              454.00066
            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
              492.233392,
              446.70466,
              503.351072,
              454.00066
            ],
            "text": "mit"
          },
          {
            "bbox": [
              505.558192,
              446.70466,
              531.489712,
              454.00066
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          317.472112,
          456.27154,
          531.488592,
          463.56754
        ],
        "id": "pdf-008-line-080",
        "source_page": 8,
        "text": "Abkommen gezahlten Steuer entspricht. Der anzurechnende",
        "words": [
          {
            "bbox": [
              317.472112,
              456.27154,
              358.429872,
              463.56754
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              360.448272,
              456.27154,
              394.808272,
              463.56754
            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
              396.826672,
              456.27154,
              420.107872,
              463.56754
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              422.125072,
              456.27154,
              460.052032,
              463.56754
            ],
            "text": "entspricht."
          },
          {
            "bbox": [
              462.069872,
              456.27154,
              474.659632,
              463.56754
            ],
            "text": "Der"
          },
          {
            "bbox": [
              476.676832,
              456.27154,
              531.488592,
              463.56754
            ],
            "text": "anzurechnende"
          }
        ]
      },
      {
        "bbox": [
          317.471952,
          465.83858,
          531.487312,
          473.13458
        ],
        "id": "pdf-008-line-082",
        "source_page": 8,
        "text": "Betrag darf jedoch den Teil der vor der Anrechnung ermittel-",
        "words": [
          {
            "bbox": [
              317.471952,
              465.83858,
              341.120432,
              473.13458
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              343.290992,
              465.83858,
              357.373712,
              473.13458
            ],
            "text": "darf"
          },
          {
            "bbox": [
              359.543712,
              465.83858,
              383.690752,
              473.13458
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              385.860832,
              465.83858,
              399.345872,
              473.13458
            ],
            "text": "den"
          },
          {
            "bbox": [
              401.515952,
              465.83858,
              413.184512,
              473.13458
            ],
            "text": "Teil"
          },
          {
            "bbox": [
              415.354672,
              465.83858,
              427.055712,
              473.13458
            ],
            "text": "der"
          },
          {
            "bbox": [
              429.224592,
              465.83858,
              440.480352,
              473.13458
            ],
            "text": "vor"
          },
          {
            "bbox": [
              442.649232,
              465.83858,
              454.350272,
              473.13458
            ],
            "text": "der"
          },
          {
            "bbox": [
              456.519152,
              465.83858,
              499.638512,
              473.13458
            ],
            "text": "Anrechnung"
          },
          {
            "bbox": [
              501.809072,
              465.83858,
              531.487312,
              473.13458
            ],
            "text": "ermittel-"
          }
        ]
      },
      {
        "bbox": [
          317.471152,
          475.40546,
          531.486912,
          482.70146
        ],
        "id": "pdf-008-line-083",
        "source_page": 8,
        "text": "ten Steuer nicht übersteigen, der auf die aus der Bundesre-",
        "words": [
          {
            "bbox": [
              317.471152,
              475.40546,
              328.635952,
              482.70146
            ],
            "text": "ten"
          },
          {
            "bbox": [
              331.134752,
              475.40546,
              354.415952,
              482.70146
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              356.913552,
              475.40546,
              374.398352,
              482.70146
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              376.897392,
              475.40546,
              421.093872,
              482.70146
            ],
            "text": "übersteigen,"
          },
          {
            "bbox": [
              423.592112,
              475.40546,
              435.293152,
              482.70146
            ],
            "text": "der"
          },
          {
            "bbox": [
              437.790752,
              475.40546,
              448.900912,
              482.70146
            ],
            "text": "auf"
          },
          {
            "bbox": [
              451.399632,
              475.40546,
              462.213152,
              482.70146
            ],
            "text": "die"
          },
          {
            "bbox": [
              464.711552,
              475.40546,
              477.453712,
              482.70146
            ],
            "text": "aus"
          },
          {
            "bbox": [
              479.953232,
              475.40546,
              491.654272,
              482.70146
            ],
            "text": "der"
          },
          {
            "bbox": [
              494.151872,
              475.40546,
              531.486912,
              482.70146
            ],
            "text": "Bundesre-"
          }
        ]
      },
      {
        "bbox": [
          317.470752,
          484.97242,
          491.840992,
          492.26842
        ],
        "id": "pdf-008-line-085",
        "source_page": 8,
        "text": "publik Deutschland bezogenen Einkünfte entfällt.",
        "words": [
          {
            "bbox": [
              317.470752,
              484.97242,
              339.105072,
              492.26842
            ],
            "text": "publik"
          },
          {
            "bbox": [
              341.326192,
              484.97242,
              386.222432,
              492.26842
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              388.443312,
              484.97242,
              427.939952,
              492.26842
            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              430.161952,
              484.97242,
              463.401392,
              492.26842
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              465.622992,
              484.97242,
              491.840992,
              492.26842
            ],
            "text": "entfällt."
          }
        ]
      },
      {
        "bbox": [
          304.714592,
          498.55986,
          531.486432,
          505.85586
        ],
        "id": "pdf-008-line-087",
        "source_page": 8,
        "text": "Im Sinne dieses Absatzes gelten Einkünfte oder Gewinne sowie",
        "words": [
          {
            "bbox": [
              304.714592,
              498.55986,
              313.608912,
              505.85586
            ],
            "text": "Im"
          },
          {
            "bbox": [
              315.909712,
              498.55986,
              336.059232,
              505.85586
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              338.360592,
              498.55986,
              361.467872,
              505.85586
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              363.770352,
              498.55986,
              396.500672,
              505.85586
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              398.803152,
              498.55986,
              420.629952,
              505.85586
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              422.931712,
              498.55986,
              456.171152,
              505.85586
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              458.472512,
              498.55986,
              474.765312,
              505.85586
            ],
            "text": "oder"
          },
          {
            "bbox": [
              477.065872,
              498.55986,
              508.459472,
              505.85586
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              510.760832,
              498.55986,
              531.486432,
              505.85586
            ],
            "text": "sowie"
          }
        ]
      },
      {
        "bbox": [
          304.713952,
          508.12674,
          531.485152,
          515.42274
        ],
        "id": "pdf-008-line-090",
        "source_page": 8,
        "text": "Vermögen einer in dem Fürstentum Liechtenstein ansässigen",
        "words": [
          {
            "bbox": [
              304.713952,
              508.12674,
              341.591472,
              515.42274
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              344.801792,
              508.12674,
              362.634112,
              515.42274
            ],
            "text": "einer"
          },
          {
            "bbox": [
              365.843392,
              508.12674,
              372.155712,
              515.42274
            ],
            "text": "in"
          },
          {
            "bbox": [
              375.366032,
              508.12674,
              391.405072,
              515.42274
            ],
            "text": "dem"
          },
          {
            "bbox": [
              394.614432,
              508.12674,
              435.686192,
              515.42274
            ],
            "text": "Fürstentum"
          },
          {
            "bbox": [
              438.895552,
              508.12674,
              487.326912,
              515.42274
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              490.537232,
              508.12674,
              531.485152,
              515.42274
            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
          304.713632,
          517.69362,
          531.486112,
          524.98962
        ],
        "id": "pdf-008-line-092",
        "source_page": 8,
        "text": "Person, die nach diesem Abkommen in der Bundesrepublik",
        "words": [
          {
            "bbox": [
              304.713632,
              517.69362,
              332.313312,
              524.98962
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              336.208592,
              517.69362,
              347.200032,
              524.98962
            ],
            "text": "die"
          },
          {
            "bbox": [
              351.095632,
              517.69362,
              368.847632,
              524.98962
            ],
            "text": "nach"
          },
          {
            "bbox": [
              372.743472,
              517.69362,
              399.119712,
              524.98962
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              403.014592,
              517.69362,
              444.594992,
              524.98962
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              448.490832,
              517.69362,
              454.803152,
              524.98962
            ],
            "text": "in"
          },
          {
            "bbox": [
              458.698992,
              517.69362,
              470.578032,
              524.98962
            ],
            "text": "der"
          },
          {
            "bbox": [
              474.472832,
              517.69362,
              531.486112,
              524.98962
            ],
            "text": "Bundesrepublik"
          }
        ]
      },
      {
        "bbox": [
          304.713472,
          527.2605,
          531.485952,
          534.5565
        ],
        "id": "pdf-008-line-094",
        "source_page": 8,
        "text": "Deutschland besteuert werden können, als Einkünfte aus Quellen",
        "words": [
          {
            "bbox": [
              304.713472,
              527.2605,
              348.893232,
              534.5565
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              350.820112,
              527.2605,
              383.964032,
              534.5565
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              385.892352,
              527.2605,
              411.894112,
              534.5565
            ],
            "text": "werden"
          },
          {
            "bbox": [
              413.822112,
              527.2605,
              441.897392,
              534.5565
            ],
            "text": "können,"
          },
          {
            "bbox": [
              443.824832,
              527.2605,
              453.751792,
              534.5565
            ],
            "text": "als"
          },
          {
            "bbox": [
              455.680512,
              527.2605,
              488.346512,
              534.5565
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              490.274192,
              527.2605,
              502.873072,
              534.5565
            ],
            "text": "aus"
          },
          {
            "bbox": [
              504.801792,
              527.2605,
              531.485952,
              534.5565
            ],
            "text": "Quellen"
          }
        ]
      },
      {
        "bbox": [
          304.713152,
          536.82754,
          531.485072,
          544.12354
        ],
        "id": "pdf-008-line-096",
        "source_page": 8,
        "text": "innerhalb der Bundesrepublik Deutschland oder als Vermögen,",
        "words": [
          {
            "bbox": [
              304.713152,
              536.82754,
              337.693072,
              544.12354
            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
              340.369872,
              536.82754,
              352.093792,
              544.12354
            ],
            "text": "der"
          },
          {
            "bbox": [
              354.770512,
              536.82754,
              410.776032,
              544.12354
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              413.453072,
              536.82754,
              458.463632,
              544.12354
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              461.140432,
              536.82754,
              477.467552,
              544.12354
            ],
            "text": "oder"
          },
          {
            "bbox": [
              480.144272,
              536.82754,
              490.237392,
              544.12354
            ],
            "text": "als"
          },
          {
            "bbox": [
              492.916032,
              536.82754,
              531.485072,
              544.12354
            ],
            "text": "Vermögen,"
          }
        ]
      },
      {
        "bbox": [
          304.713472,
          546.39442,
          488.718352,
          553.69042
        ],
        "id": "pdf-008-line-097",
        "source_page": 8,
        "text": "das in der Bundesrepublik Deutschland belegen ist.",
        "words": [
          {
            "bbox": [
              304.713472,
              546.39442,
              317.750512,
              553.69042
            ],
            "text": "das"
          },
          {
            "bbox": [
              319.973232,
              546.39442,
              326.196592,
              553.69042
            ],
            "text": "in"
          },
          {
            "bbox": [
              328.418592,
              546.39442,
              340.119632,
              553.69042
            ],
            "text": "der"
          },
          {
            "bbox": [
              342.340432,
              546.39442,
              398.197312,
              553.69042
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              400.418432,
              546.39442,
              445.314672,
              553.69042
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              447.535552,
              546.39442,
              475.977472,
              553.69042
            ],
            "text": "belegen"
          },
          {
            "bbox": [
              478.199472,
              546.39442,
              488.718352,
              553.69042
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          313.216912,
          559.98194,
          531.485632,
          567.27794
        ],
        "id": "pdf-008-line-100",
        "source_page": 8,
        "text": "(3) Ungeachtet der Absätze 1 Buchstabe a und 2 Buchstabe a",
        "words": [
          {
            "bbox": [
              313.216912,
              559.98194,
              321.685392,
              567.27794
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.009872,
              559.98194,
              366.848352,
              567.27794
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              368.787792,
              559.98194,
              380.367872,
              567.27794
            ],
            "text": "der"
          },
          {
            "bbox": [
              382.305872,
              559.98194,
              410.674432,
              567.27794
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              412.613232,
              559.98194,
              417.061232,
              567.27794
            ],
            "text": "1"
          },
          {
            "bbox": [
              419.000352,
              559.98194,
              457.036832,
              567.27794
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              458.975632,
              559.98194,
              463.271632,
              567.27794
            ],
            "text": "a"
          },
          {
            "bbox": [
              465.210432,
              559.98194,
              478.727872,
              567.27794
            ],
            "text": "und"
          },
          {
            "bbox": [
              480.665952,
              559.98194,
              485.113952,
              567.27794
            ],
            "text": "2"
          },
          {
            "bbox": [
              487.053072,
              559.98194,
              525.089552,
              567.27794
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              527.189632,
              559.98194,
              531.485632,
              567.27794
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          304.713152,
          569.54882,
          531.484352,
          576.84482
        ],
        "id": "pdf-008-line-102",
        "source_page": 8,
        "text": "wird die Doppelbesteuerung durch Steueranrechnung unter Be-",
        "words": [
          {
            "bbox": [
              304.713152,
              569.54882,
              319.812592,
              576.84482
            ],
            "text": "wird"
          },
          {
            "bbox": [
              322.063312,
              569.54882,
              332.876832,
              576.84482
            ],
            "text": "die"
          },
          {
            "bbox": [
              335.128272,
              569.54882,
              405.550112,
              576.84482
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              407.802432,
              569.54882,
              428.252352,
              576.84482
            ],
            "text": "durch"
          },
          {
            "bbox": [
              430.504192,
              569.54882,
              495.820752,
              576.84482
            ],
            "text": "Steueranrechnung"
          },
          {
            "bbox": [
              498.073072,
              569.54882,
              516.348512,
              576.84482
            ],
            "text": "unter"
          },
          {
            "bbox": [
              518.599232,
              569.54882,
              531.484352,
              576.84482
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          304.712352,
          579.11586,
          531.484992,
          586.41186
        ],
        "id": "pdf-008-line-104",
        "source_page": 8,
        "text": "achtung der Vorschriften des innerstaatlichen Steuerrechts über",
        "words": [
          {
            "bbox": [
              304.712352,
              579.11586,
              333.755472,
              586.41186
            ],
            "text": "achtung"
          },
          {
            "bbox": [
              335.869792,
              579.11586,
              347.570832,
              586.41186
            ],
            "text": "der"
          },
          {
            "bbox": [
              349.683472,
              579.11586,
              392.197712,
              586.41186
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              394.311552,
              579.11586,
              407.348592,
              586.41186
            ],
            "text": "des"
          },
          {
            "bbox": [
              409.463152,
              579.11586,
              465.754592,
              586.41186
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              467.868432,
              579.11586,
              513.221872,
              586.41186
            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              515.336512,
              579.11586,
              531.484992,
              586.41186
            ],
            "text": "über"
          }
        ]
      },
      {
        "bbox": [
          304.711712,
          588.68274,
          505.768912,
          595.97874
        ],
        "id": "pdf-008-line-106",
        "source_page": 8,
        "text": "die Anrechnung ausländischer Steuern vermieden, wenn",
        "words": [
          {
            "bbox": [
              304.711712,
              588.68274,
              315.525232,
              595.97874
            ],
            "text": "die"
          },
          {
            "bbox": [
              317.746832,
              588.68274,
              360.866192,
              595.97874
            ],
            "text": "Anrechnung"
          },
          {
            "bbox": [
              363.088672,
              588.68274,
              412.566912,
              595.97874
            ],
            "text": "ausländischer"
          },
          {
            "bbox": [
              414.787712,
              588.68274,
              442.514992,
              595.97874
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              444.736992,
              588.68274,
              484.294832,
              595.97874
            ],
            "text": "vermieden,"
          },
          {
            "bbox": [
              486.516272,
              588.68274,
              505.768912,
              595.97874
            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
          304.711312,
          602.27018,
          531.482512,
          609.56618
        ],
        "id": "pdf-008-line-108",
        "source_page": 8,
        "text": "a) in den Vertragsstaaten Einkünfte oder Vermögen unterschied-",
        "words": [
          {
            "bbox": [
              304.711312,
              602.27018,
              311.078192,
              609.56618
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.467152,
              602.27018,
              323.611472,
              609.56618
            ],
            "text": "in"
          },
          {
            "bbox": [
              325.532032,
              602.27018,
              338.859072,
              609.56618
            ],
            "text": "den"
          },
          {
            "bbox": [
              340.779632,
              602.27018,
              395.366992,
              609.56618
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              397.287552,
              602.27018,
              429.894192,
              609.56618
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              431.814512,
              602.27018,
              447.870272,
              609.56618
            ],
            "text": "oder"
          },
          {
            "bbox": [
              449.789712,
              602.27018,
              485.490992,
              609.56618
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              487.411552,
              602.27018,
              531.482512,
              609.56618
            ],
            "text": "unterschied-"
          }
        ]
      },
      {
        "bbox": [
          317.467152,
          611.83706,
          531.481712,
          619.13306
        ],
        "id": "pdf-008-line-110",
        "source_page": 8,
        "text": "lichen Abkommensbestimmungen zugeordnet oder verschie-",
        "words": [
          {
            "bbox": [
              317.467152,
              611.83706,
              338.233232,
              619.13306
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              340.178912,
              611.83706,
              437.262512,
              619.13306
            ],
            "text": "Abkommensbestimmungen"
          },
          {
            "bbox": [
              439.208192,
              611.83706,
              479.010112,
              619.13306
            ],
            "text": "zugeordnet"
          },
          {
            "bbox": [
              480.956112,
              611.83706,
              497.087152,
              619.13306
            ],
            "text": "oder"
          },
          {
            "bbox": [
              499.031792,
              611.83706,
              531.481712,
              619.13306
            ],
            "text": "verschie-"
          }
        ]
      },
      {
        "bbox": [
          317.466992,
          621.40394,
          531.484032,
          628.69994
        ],
        "id": "pdf-008-line-112",
        "source_page": 8,
        "text": "denen Personen zugerechnet werden (außer nach Artikel 9)",
        "words": [
          {
            "bbox": [
              317.466992,
              621.40394,
              339.744272,
              628.69994
            ],
            "text": "denen"
          },
          {
            "bbox": [
              342.423152,
              621.40394,
              376.095232,
              628.69994
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              378.774112,
              621.40394,
              422.889632,
              628.69994
            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              425.568832,
              621.40394,
              451.991552,
              628.69994
            ],
            "text": "werden"
          },
          {
            "bbox": [
              454.670432,
              621.40394,
              476.951472,
              628.69994
            ],
            "text": "(außer"
          },
          {
            "bbox": [
              479.629232,
              621.40394,
              497.151792,
              628.69994
            ],
            "text": "nach"
          },
          {
            "bbox": [
              499.830672,
              621.40394,
              522.273232,
              628.69994
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              524.952352,
              621.40394,
              531.484032,
              628.69994
            ],
            "text": "9)"
          }
        ]
      },
      {
        "bbox": [
          317.467232,
          630.9709,
          531.481632,
          638.2669
        ],
        "id": "pdf-008-line-114",
        "source_page": 8,
        "text": "und wenn auf Grund dieser unterschiedlichen Zuordnung",
        "words": [
          {
            "bbox": [
              317.467232,
              630.9709,
              331.283552,
              638.2669
            ],
            "text": "und"
          },
          {
            "bbox": [
              334.695392,
              630.9709,
              354.214992,
              638.2669
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              357.627872,
              630.9709,
              368.915952,
              638.2669
            ],
            "text": "auf"
          },
          {
            "bbox": [
              372.328752,
              630.9709,
              395.055472,
              638.2669
            ],
            "text": "Grund"
          },
          {
            "bbox": [
              398.467312,
              630.9709,
              420.683552,
              638.2669
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              424.095392,
              630.9709,
              488.382592,
              638.2669
            ],
            "text": "unterschiedlichen"
          },
          {
            "bbox": [
              491.795472,
              630.9709,
              531.481632,
              638.2669
            ],
            "text": "Zuordnung"
          }
        ]
      },
      {
        "bbox": [
          317.467152,
          640.53786,
          531.482992,
          647.83386
        ],
        "id": "pdf-008-line-116",
        "source_page": 8,
        "text": "oder Zurechnung die betreffenden Einkünfte oder Vermö-",
        "words": [
          {
            "bbox": [
              317.467152,
              640.53786,
              334.026992,
              647.83386
            ],
            "text": "oder"
          },
          {
            "bbox": [
              337.307792,
              640.53786,
              380.786032,
              647.83386
            ],
            "text": "Zurechnung"
          },
          {
            "bbox": [
              384.068512,
              640.53786,
              395.059952,
              647.83386
            ],
            "text": "die"
          },
          {
            "bbox": [
              398.341552,
              640.53786,
              444.650752,
              647.83386
            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
              447.932592,
              640.53786,
              481.883232,
              647.83386
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              485.164832,
              640.53786,
              501.724672,
              647.83386
            ],
            "text": "oder"
          },
          {
            "bbox": [
              505.005472,
              640.53786,
              531.482992,
              647.83386
            ],
            "text": "Vermö-"
          }
        ]
      },
      {
        "bbox": [
          317.467072,
          650.10474,
          531.482352,
          657.40074
        ],
        "id": "pdf-008-line-118",
        "source_page": 8,
        "text": "genswerte doppelt besteuert würden und dieser Konflikt sich",
        "words": [
          {
            "bbox": [
              317.467072,
              650.10474,
              354.338512,
              657.40074
            ],
            "text": "genswerte"
          },
          {
            "bbox": [
              356.308032,
              650.10474,
              383.537552,
              657.40074
            ],
            "text": "doppelt"
          },
          {
            "bbox": [
              385.507632,
              650.10474,
              418.986032,
              657.40074
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              420.956112,
              650.10474,
              447.319152,
              657.40074
            ],
            "text": "würden"
          },
          {
            "bbox": [
              449.288912,
              650.10474,
              462.867632,
              657.40074
            ],
            "text": "und"
          },
          {
            "bbox": [
              464.836352,
              650.10474,
              486.458512,
              657.40074
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              488.427152,
              650.10474,
              515.083632,
              657.40074
            ],
            "text": "Konflikt"
          },
          {
            "bbox": [
              517.053712,
              650.10474,
              531.482352,
              657.40074
            ],
            "text": "sich"
          }
        ]
      },
      {
        "bbox": [
          317.466992,
          659.67162,
          507.071792,
          666.96762
        ],
        "id": "pdf-008-line-120",
        "source_page": 8,
        "text": "nicht durch ein Verfahren nach Artikel 25 regeln lässt;",
        "words": [
          {
            "bbox": [
              317.466992,
              659.67162,
              334.951792,
              666.96762
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              337.174032,
              659.67162,
              357.623952,
              666.96762
            ],
            "text": "durch"
          },
          {
            "bbox": [
              359.845952,
              659.67162,
              370.364192,
              666.96762
            ],
            "text": "ein"
          },
          {
            "bbox": [
              372.586192,
              659.67162,
              406.477392,
              666.96762
            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
              408.699392,
              659.67162,
              426.184432,
              666.96762
            ],
            "text": "nach"
          },
          {
            "bbox": [
              428.406432,
              659.67162,
              450.774192,
              666.96762
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              452.996272,
              659.67162,
              461.891552,
              666.96762
            ],
            "text": "25"
          },
          {
            "bbox": [
              464.113552,
              659.67162,
              486.036032,
              666.96762
            ],
            "text": "regeln"
          },
          {
            "bbox": [
              488.258032,
              659.67162,
              507.071792,
              666.96762
            ],
            "text": "lässt;"
          }
        ]
      },
      {
        "bbox": [
          304.710832,
          673.25914,
          531.481632,
          680.55514
        ],
        "id": "pdf-008-line-123",
        "source_page": 8,
        "text": "b) der andere Vertragsstaat das Abkommen so anwendet, dass",
        "words": [
          {
            "bbox": [
              304.710832,
              673.25914,
              311.524992,
              680.55514
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.466672,
              673.25914,
              329.156032,
              680.55514
            ],
            "text": "der"
          },
          {
            "bbox": [
              331.148592,
              673.25914,
              355.712112,
              680.55514
            ],
            "text": "andere"
          },
          {
            "bbox": [
              357.705552,
              673.25914,
              404.683952,
              680.55514
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              406.677952,
              673.25914,
              419.703312,
              680.55514
            ],
            "text": "das"
          },
          {
            "bbox": [
              421.697792,
              673.25914,
              462.614352,
              680.55514
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              464.608192,
              673.25914,
              473.194272,
              680.55514
            ],
            "text": "so"
          },
          {
            "bbox": [
              475.188592,
              673.25914,
              512.469152,
              680.55514
            ],
            "text": "anwendet,"
          },
          {
            "bbox": [
              514.462192,
              673.25914,
              531.481632,
              680.55514
            ],
            "text": "dass"
          }
        ]
      },
      {
        "bbox": [
          317.467152,
          682.82602,
          531.482592,
          690.12202
        ],
        "id": "pdf-008-line-125",
        "source_page": 8,
        "text": "er Einkünfte oder Vermögen von der Besteuerung ausnimmt",
        "words": [
          {
            "bbox": [
              317.467152,
              682.82602,
              324.426032,
              690.12202
            ],
            "text": "er"
          },
          {
            "bbox": [
              326.713712,
              682.82602,
              359.953152,
              690.12202
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              362.241632,
              682.82602,
              378.534432,
              690.12202
            ],
            "text": "oder"
          },
          {
            "bbox": [
              380.822112,
              682.82602,
              417.076592,
              690.12202
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              419.365472,
              682.82602,
              432.405232,
              690.12202
            ],
            "text": "von"
          },
          {
            "bbox": [
              434.694112,
              682.82602,
              446.395152,
              690.12202
            ],
            "text": "der"
          },
          {
            "bbox": [
              448.682832,
              682.82602,
              494.063792,
              690.12202
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              496.353152,
              682.82602,
              531.482592,
              690.12202
            ],
            "text": "ausnimmt"
          }
        ]
      },
      {
        "bbox": [
          317.466432,
          692.3929,
          531.483872,
          699.6889
        ],
        "id": "pdf-008-line-127",
        "source_page": 8,
        "text": "oder Artikel 10 Absatz 2 auf diese Einkünfte anwendet, oder",
        "words": [
          {
            "bbox": [
              317.466432,
              692.3929,
              333.759232,
              699.6889
            ],
            "text": "oder"
          },
          {
            "bbox": [
              336.019952,
              692.3929,
              358.387712,
              699.6889
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              360.649712,
              692.3929,
              369.544992,
              699.6889
            ],
            "text": "10"
          },
          {
            "bbox": [
              371.806912,
              692.3929,
              396.387072,
              699.6889
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              398.649552,
              692.3929,
              403.097552,
              699.6889
            ],
            "text": "2"
          },
          {
            "bbox": [
              405.359472,
              692.3929,
              416.469632,
              699.6889
            ],
            "text": "auf"
          },
          {
            "bbox": [
              418.731472,
              692.3929,
              437.839872,
              699.6889
            ],
            "text": "diese"
          },
          {
            "bbox": [
              440.101392,
              692.3929,
              473.340832,
              699.6889
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              475.602352,
              692.3929,
              512.929712,
              699.6889
            ],
            "text": "anwendet,"
          },
          {
            "bbox": [
              515.190992,
              692.3929,
              531.483872,
              699.6889
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          317.466272,
          701.95978,
          531.482752,
          709.25578
        ],
        "id": "pdf-008-line-129",
        "source_page": 8,
        "text": "wenn er Einkünfte oder Einkunftsteile oder Vermögen oder",
        "words": [
          {
            "bbox": [
              317.466272,
              701.95978,
              336.916832,
              709.25578
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              339.649232,
              701.95978,
              346.674112,
              709.25578
            ],
            "text": "er"
          },
          {
            "bbox": [
              349.405392,
              701.95978,
              383.172432,
              709.25578
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              385.904512,
              701.95978,
              402.395312,
              709.25578
            ],
            "text": "oder"
          },
          {
            "bbox": [
              405.126592,
              701.95978,
              453.588912,
              709.25578
            ],
            "text": "Einkunftsteile"
          },
          {
            "bbox": [
              456.320992,
              701.95978,
              472.811792,
              709.25578
            ],
            "text": "oder"
          },
          {
            "bbox": [
              475.543072,
              701.95978,
              512.259632,
              709.25578
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              514.992032,
              701.95978,
              531.482752,
              709.25578
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          317.466112,
          711.52682,
          531.482432,
          718.82282
        ],
        "id": "pdf-008-line-131",
        "source_page": 8,
        "text": "Vermögensteile nach dem Abkommen besteuern kann, durch",
        "words": [
          {
            "bbox": [
              317.466112,
              711.52682,
              371.530832,
              718.82282
            ],
            "text": "Vermögensteile"
          },
          {
            "bbox": [
              373.472192,
              711.52682,
              390.783552,
              718.82282
            ],
            "text": "nach"
          },
          {
            "bbox": [
              392.725392,
              711.52682,
              408.470672,
              718.82282
            ],
            "text": "dem"
          },
          {
            "bbox": [
              410.411472,
              711.52682,
              450.963952,
              718.82282
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              452.905792,
              711.52682,
              488.048672,
              718.82282
            ],
            "text": "besteuern"
          },
          {
            "bbox": [
              489.990512,
              711.52682,
              509.322832,
              718.82282
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              511.264032,
              711.52682,
              531.482432,
              718.82282
            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
          317.465792,
          721.0937,
          510.925552,
          728.3897
        ],
        "id": "pdf-008-line-132",
        "source_page": 8,
        "text": "sein innerstaatliches Recht jedoch daran gehindert ist;",
        "words": [
          {
            "bbox": [
              317.465792,
              721.0937,
              331.984032,
              728.3897
            ],
            "text": "sein"
          },
          {
            "bbox": [
              334.206032,
              721.0937,
              390.049472,
              728.3897
            ],
            "text": "innerstaatliches"
          },
          {
            "bbox": [
              392.272192,
              721.0937,
              413.307712,
              728.3897
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              415.529952,
              721.0937,
              439.676992,
              728.3897
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              441.898992,
              721.0937,
              462.147632,
              728.3897
            ],
            "text": "daran"
          },
          {
            "bbox": [
              464.369632,
              721.0937,
              498.184432,
              728.3897
            ],
            "text": "gehindert"
          },
          {
            "bbox": [
              500.406672,
              721.0937,
              510.925552,
              728.3897
            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
          313.213472,
          734.68122,
          531.482592,
          741.97722
        ],
        "id": "pdf-008-line-135",
        "source_page": 8,
        "text": "(4) Ungeachtet der vorstehenden Absätze wird die Doppelbe-",
        "words": [
          {
            "bbox": [
              313.213472,
              734.68122,
              321.761392,
              741.97722
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.165312,
              734.68122,
              367.361152,
              741.97722
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              369.340272,
              734.68122,
              380.999792,
              741.97722
            ],
            "text": "der"
          },
          {
            "bbox": [
              382.977472,
              734.68122,
              431.393712,
              741.97722
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              433.372512,
              734.68122,
              461.979232,
              741.97722
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              463.957712,
              734.68122,
              478.994752,
              741.97722
            ],
            "text": "wird"
          },
          {
            "bbox": [
              480.972592,
              734.68122,
              491.744672,
              741.97722
            ],
            "text": "die"
          },
          {
            "bbox": [
              493.723152,
              734.68122,
              531.482592,
              741.97722
            ],
            "text": "Doppelbe-"
          }
        ]
      },
      {
        "bbox": [
          304.709792,
          744.2481,
          531.481072,
          751.5441
        ],
        "id": "pdf-008-line-136",
        "source_page": 8,
        "text": "steuerung durch Steueranrechnung unter Beachtung der Vor-",
        "words": [
          {
            "bbox": [
              304.709792,
              744.2481,
              341.028992,
              751.5441
            ],
            "text": "steuerung"
          },
          {
            "bbox": [
              343.992272,
              744.2481,
              364.797952,
              751.5441
            ],
            "text": "durch"
          },
          {
            "bbox": [
              367.760592,
              744.2481,
              434.411312,
              751.5441
            ],
            "text": "Steueranrechnung"
          },
          {
            "bbox": [
              437.374592,
              744.2481,
              456.005632,
              751.5441
            ],
            "text": "unter"
          },
          {
            "bbox": [
              458.967232,
              744.2481,
              498.495472,
              751.5441
            ],
            "text": "Beachtung"
          },
          {
            "bbox": [
              501.458752,
              744.2481,
              513.337792,
              751.5441
            ],
            "text": "der"
          },
          {
            "bbox": [
              516.299392,
              744.2481,
              531.481072,
              751.5441
            ],
            "text": "Vor-"
          }
        ]
      },
      {
        "bbox": [
          304.709312,
          753.81498,
          531.479232,
          761.11098
        ],
        "id": "pdf-008-line-138",
        "source_page": 8,
        "text": "schriften des innerstaatlichen Steuerrechts über die Anrechnung",
        "words": [
          {
            "bbox": [
              304.709312,
              753.81498,
              335.320432,
              761.11098
            ],
            "text": "schriften"
          },
          {
            "bbox": [
              337.307552,
              753.81498,
              350.319552,
              761.11098
            ],
            "text": "des"
          },
          {
            "bbox": [
              352.307312,
              753.81498,
              408.410672,
              761.11098
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              410.397792,
              753.81498,
              455.613232,
              761.11098
            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              457.600992,
              753.81498,
              473.711712,
              761.11098
            ],
            "text": "über"
          },
          {
            "bbox": [
              475.697632,
              753.81498,
              486.486032,
              761.11098
            ],
            "text": "die"
          },
          {
            "bbox": [
              488.472832,
              753.81498,
              531.479232,
              761.11098
            ],
            "text": "Anrechnung"
          }
        ]
      },
      {
        "bbox": [
          304.709472,
          763.38202,
          531.483792,
          770.67802
        ],
        "id": "pdf-008-line-140",
        "source_page": 8,
        "text": "ausländischer Steuern vermieden, wenn der eine Vertragsstaat",
        "words": [
          {
            "bbox": [
              304.709472,
              763.38202,
              354.459392,
              770.67802
            ],
            "text": "ausländischer"
          },
          {
            "bbox": [
              357.147312,
              763.38202,
              385.010272,
              770.67802
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              387.699392,
              763.38202,
              427.460912,
              770.67802
            ],
            "text": "vermieden,"
          },
          {
            "bbox": [
              430.149392,
              763.38202,
              449.469952,
              770.67802
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              452.159072,
              763.38202,
              463.905392,
              770.67802
            ],
            "text": "der"
          },
          {
            "bbox": [
              466.593312,
              763.38202,
              481.474752,
              770.67802
            ],
            "text": "eine"
          },
          {
            "bbox": [
              484.163472,
              763.38202,
              531.483792,
              770.67802
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          304.709792,
          772.9489,
          531.480752,
          780.2449
        ],
        "id": "pdf-008-line-142",
        "source_page": 8,
        "text": "nach Konsultation auf diplomatischem Weg dem anderen Ver-",
        "words": [
          {
            "bbox": [
              304.709792,
              772.9489,
              322.338512,
              780.2449
            ],
            "text": "nach"
          },
          {
            "bbox": [
              325.052832,
              772.9489,
              370.228192,
              780.2449
            ],
            "text": "Konsultation"
          },
          {
            "bbox": [
              372.942512,
              772.9489,
              384.148432,
              780.2449
            ],
            "text": "auf"
          },
          {
            "bbox": [
              386.862672,
              772.9489,
              444.384672,
              780.2449
            ],
            "text": "diplomatischem"
          },
          {
            "bbox": [
              447.097952,
              772.9489,
              463.293472,
              780.2449
            ],
            "text": "Weg"
          },
          {
            "bbox": [
              466.008272,
              772.9489,
              481.965072,
              780.2449
            ],
            "text": "dem"
          },
          {
            "bbox": [
              484.678352,
              772.9489,
              514.005232,
              780.2449
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              516.719552,
              772.9489,
              531.480752,
              780.2449
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          75.1172,
          290.55118,
          82.4132
        ],
        "id": "pdf-009-line-003",
        "source_page": 9,
        "text": "tragsstaat andere Einkünfte notifiziert hat, auf die der erstge-",
        "words": [
          {
            "bbox": [
              63.7795,
              75.1172,
              100.08462,
              82.4132
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              103.0927,
              75.1172,
              128.13038,
              82.4132
            ],
            "text": "andere"
          },
          {
            "bbox": [
              131.1379,
              75.1172,
              165.08854,
              82.4132
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              168.09606,
              75.1172,
              201.59334,
              82.4132
            ],
            "text": "notifiziert"
          },
          {
            "bbox": [
              204.60142,
              75.1172,
              218.35398,
              82.4132
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              221.36118,
              75.1172,
              232.64926,
              82.4132
            ],
            "text": "auf"
          },
          {
            "bbox": [
              235.65694,
              75.1172,
              246.64838,
              82.4132
            ],
            "text": "die"
          },
          {
            "bbox": [
              249.6559,
              75.1172,
              261.53494,
              82.4132
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.54166,
              75.1172,
              290.55118,
              82.4132
            ],
            "text": "erstge-"
          }
        ]
      },
      {
        "bbox": [
          63.77942,
          84.68424,
          290.55182,
          91.98024
        ],
        "id": "pdf-009-line-005",
        "source_page": 9,
        "text": "nannte Vertragsstaat diesen Absatz anzuwenden beabsichtigt.",
        "words": [
          {
            "bbox": [
              63.77942,
              84.68424,
              88.35654,
              91.98024
            ],
            "text": "nannte"
          },
          {
            "bbox": [
              91.06718,
              84.68424,
              138.65038,
              91.98024
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              141.36158,
              84.68424,
              165.13958,
              91.98024
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              167.85062,
              84.68424,
              192.65334,
              91.98024
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              195.36486,
              84.68424,
              241.0847,
              91.98024
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              243.79574,
              84.68424,
              290.55182,
              91.98024
            ],
            "text": "beabsichtigt."
          }
        ]
      },
      {
        "bbox": [
          63.77998,
          94.25112,
          290.55214,
          101.54712
        ],
        "id": "pdf-009-line-007",
        "source_page": 9,
        "text": "Die Doppelbesteuerung wird für die notifizierten Einkünfte durch",
        "words": [
          {
            "bbox": [
              63.77998,
              94.25112,
              75.48222,
              101.54712
            ],
            "text": "Die"
          },
          {
            "bbox": [
              77.5271,
              94.25112,
              147.94918,
              101.54712
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              149.99494,
              94.25112,
              165.09446,
              101.54712
            ],
            "text": "wird"
          },
          {
            "bbox": [
              167.1387,
              94.25112,
              176.61718,
              101.54712
            ],
            "text": "für"
          },
          {
            "bbox": [
              178.66126,
              94.25112,
              189.47494,
              101.54712
            ],
            "text": "die"
          },
          {
            "bbox": [
              191.51982,
              94.25112,
              232.77254,
              101.54712
            ],
            "text": "notifizierten"
          },
          {
            "bbox": [
              234.81782,
              94.25112,
              268.05734,
              101.54712
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              270.10222,
              94.25112,
              290.55214,
              101.54712
            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
          63.77974,
          103.818,
          290.55158,
          111.114
        ],
        "id": "pdf-009-line-009",
        "source_page": 9,
        "text": "Steueranrechnung vom ersten Tag des Kalenderjahres vermie-",
        "words": [
          {
            "bbox": [
              63.77974,
              103.818,
              129.69414,
              111.114
            ],
            "text": "Steueranrechnung"
          },
          {
            "bbox": [
              132.40094,
              103.818,
              147.8963,
              111.114
            ],
            "text": "vom"
          },
          {
            "bbox": [
              150.60158,
              103.818,
              172.92254,
              111.114
            ],
            "text": "ersten"
          },
          {
            "bbox": [
              175.62886,
              103.818,
              188.41774,
              111.114
            ],
            "text": "Tag"
          },
          {
            "bbox": [
              191.12454,
              103.818,
              204.24134,
              111.114
            ],
            "text": "des"
          },
          {
            "bbox": [
              206.9483,
              103.818,
              260.64406,
              111.114
            ],
            "text": "Kalenderjahres"
          },
          {
            "bbox": [
              263.35102,
              103.818,
              290.55158,
              111.114
            ],
            "text": "vermie-"
          }
        ]
      },
      {
        "bbox": [
          63.77966,
          113.38488,
          290.55334,
          120.68088
        ],
        "id": "pdf-009-line-011",
        "source_page": 9,
        "text": "den, das dem Kalenderjahr folgt, in dem die Notifikation über-",
        "words": [
          {
            "bbox": [
              63.77966,
              113.38488,
              79.62254,
              120.68088
            ],
            "text": "den,"
          },
          {
            "bbox": [
              82.33326,
              113.38488,
              95.46006,
              120.68088
            ],
            "text": "das"
          },
          {
            "bbox": [
              98.17214,
              113.38488,
              114.12294,
              120.68088
            ],
            "text": "dem"
          },
          {
            "bbox": [
              116.83326,
              113.38488,
              162.35574,
              120.68088
            ],
            "text": "Kalenderjahr"
          },
          {
            "bbox": [
              165.06598,
              113.38488,
              183.36006,
              120.68088
            ],
            "text": "folgt,"
          },
          {
            "bbox": [
              186.07078,
              113.38488,
              192.33902,
              120.68088
            ],
            "text": "in"
          },
          {
            "bbox": [
              195.0503,
              113.38488,
              211.0011,
              120.68088
            ],
            "text": "dem"
          },
          {
            "bbox": [
              213.71142,
              113.38488,
              224.6147,
              120.68088
            ],
            "text": "die"
          },
          {
            "bbox": [
              227.32566,
              113.38488,
              268.40374,
              120.68088
            ],
            "text": "Notifikation"
          },
          {
            "bbox": [
              271.11502,
              113.38488,
              290.55334,
              120.68088
            ],
            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
          63.77974,
          122.95192,
          112.41982,
          130.24792
        ],
        "id": "pdf-009-line-013",
        "source_page": 9,
        "text": "mittelt wurde.",
        "words": [
          {
            "bbox": [
              63.77974,
              122.95192,
              85.9091,
              130.24792
            ],
            "text": "mittelt"
          },
          {
            "bbox": [
              88.13134,
              122.95192,
              112.41982,
              130.24792
            ],
            "text": "wurde."
          }
        ]
      },
      {
        "bbox": [
          159.2955,
          145.10088,
          195.03638,
          152.26888
        ],
        "id": "pdf-009-line-016",
        "source_page": 9,
        "text": "Artikel 24",
        "words": [
          {
            "bbox": [
              159.2955,
              145.10088,
              183.9199,
              152.26888
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.1411,
              145.10088,
              195.03638,
              152.26888
            ],
            "text": "24"
          }
        ]
      },
      {
        "bbox": [
          142.66742,
          159.25048,
          211.66486,
          166.41848
        ],
        "id": "pdf-009-line-019",
        "source_page": 9,
        "text": "Gleichbehandlung",
        "words": [
          {
            "bbox": [
              142.66742,
              159.25048,
              211.66486,
              166.41848
            ],
            "text": "Gleichbehandlung"
          }
        ]
      },
      {
        "bbox": [
          72.28358,
          173.39992,
          290.5515,
          180.69592
        ],
        "id": "pdf-009-line-021",
        "source_page": 9,
        "text": "(1) Staatsangehörige eines Vertragsstaates dürfen im anderen",
        "words": [
          {
            "bbox": [
              72.28358,
              173.39992,
              80.79086,
              180.69592
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.15414,
              173.39992,
              147.31766,
              180.69592
            ],
            "text": "Staatsangehörige"
          },
          {
            "bbox": [
              149.27582,
              173.39992,
              167.92374,
              180.69592
            ],
            "text": "eines"
          },
          {
            "bbox": [
              169.88302,
              173.39992,
              224.5531,
              180.69592
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              226.51238,
              173.39992,
              249.28398,
              180.69592
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              251.24246,
              173.39992,
              259.80078,
              180.69592
            ],
            "text": "im"
          },
          {
            "bbox": [
              261.7583,
              173.39992,
              290.5515,
              180.69592
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          63.77918,
          182.96696,
          290.55078,
          190.26296
        ],
        "id": "pdf-009-line-023",
        "source_page": 9,
        "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-",
        "words": [
          {
            "bbox": [
              63.77918,
              182.96696,
              110.30734,
              190.26296
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              112.26382,
              182.96696,
              133.64046,
              190.26296
            ],
            "text": "keiner"
          },
          {
            "bbox": [
              135.59558,
              182.96696,
              180.5423,
              190.26296
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              182.4991,
              182.96696,
              198.66182,
              190.26296
            ],
            "text": "oder"
          },
          {
            "bbox": [
              200.61694,
              182.96696,
              220.59806,
              190.26296
            ],
            "text": "damit"
          },
          {
            "bbox": [
              222.55454,
              182.96696,
              290.55078,
              190.26296
            ],
            "text": "zusammenhängen-"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          192.53384,
          290.55006,
          199.82984
        ],
        "id": "pdf-009-line-025",
        "source_page": 9,
        "text": "den Verpflichtung unterworfen werden, die anders oder belas-",
        "words": [
          {
            "bbox": [
              63.7795,
              192.53384,
              77.36438,
              199.82984
            ],
            "text": "den"
          },
          {
            "bbox": [
              80.0807,
              192.53384,
              127.5935,
              199.82984
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              130.31038,
              192.53384,
              173.57174,
              199.82984
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              176.28806,
              192.53384,
              205.17078,
              199.82984
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              207.88646,
              192.53384,
              218.79982,
              199.82984
            ],
            "text": "die"
          },
          {
            "bbox": [
              221.51582,
              192.53384,
              246.20662,
              199.82984
            ],
            "text": "anders"
          },
          {
            "bbox": [
              248.92374,
              192.53384,
              265.3663,
              199.82984
            ],
            "text": "oder"
          },
          {
            "bbox": [
              268.0815,
              192.53384,
              290.55006,
              199.82984
            ],
            "text": "belas-"
          }
        ]
      },
      {
        "bbox": [
          63.77942,
          202.10072,
          290.55118,
          209.39672
        ],
        "id": "pdf-009-line-027",
        "source_page": 9,
        "text": "tender ist als die Besteuerung und die damit zusammenhängen-",
        "words": [
          {
            "bbox": [
              63.77942,
              202.10072,
              86.64462,
              209.39672
            ],
            "text": "tender"
          },
          {
            "bbox": [
              88.66046,
              202.10072,
              96.95582,
              209.39672
            ],
            "text": "ist"
          },
          {
            "bbox": [
              98.9731,
              202.10072,
              109.04334,
              209.39672
            ],
            "text": "als"
          },
          {
            "bbox": [
              111.0611,
              202.10072,
              121.8747,
              209.39672
            ],
            "text": "die"
          },
          {
            "bbox": [
              123.89134,
              202.10072,
              169.2723,
              209.39672
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              171.2899,
              202.10072,
              184.92846,
              209.39672
            ],
            "text": "und"
          },
          {
            "bbox": [
              186.94454,
              202.10072,
              197.75822,
              209.39672
            ],
            "text": "die"
          },
          {
            "bbox": [
              199.77494,
              202.10072,
              219.92982,
              209.39672
            ],
            "text": "damit"
          },
          {
            "bbox": [
              221.94718,
              202.10072,
              290.55118,
              209.39672
            ],
            "text": "zusammenhängen-"
          }
        ]
      },
      {
        "bbox": [
          63.7791,
          211.6676,
          290.55086,
          218.9636
        ],
        "id": "pdf-009-line-029",
        "source_page": 9,
        "text": "den Verpflichtungen, denen Staatsangehörige des anderen",
        "words": [
          {
            "bbox": [
              63.7791,
              211.6676,
              77.44214,
              218.9636
            ],
            "text": "den"
          },
          {
            "bbox": [
              82.32366,
              211.6676,
              141.53838,
              218.9636
            ],
            "text": "Verpflichtungen,"
          },
          {
            "bbox": [
              146.41926,
              211.6676,
              169.00238,
              218.9636
            ],
            "text": "denen"
          },
          {
            "bbox": [
              173.88382,
              211.6676,
              237.99886,
              218.9636
            ],
            "text": "Staatsangehörige"
          },
          {
            "bbox": [
              242.88006,
              211.6676,
              256.0951,
              218.9636
            ],
            "text": "des"
          },
          {
            "bbox": [
              260.97734,
              211.6676,
              290.55086,
              218.9636
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          63.77934,
          221.23448,
          290.54958,
          228.53048
        ],
        "id": "pdf-009-line-031",
        "source_page": 9,
        "text": "Staates unter gleichen Verhältnissen, insbesondere hinsichtlich",
        "words": [
          {
            "bbox": [
              63.77934,
              221.23448,
              90.80318,
              228.53048
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              93.47694,
              221.23448,
              111.77846,
              228.53048
            ],
            "text": "unter"
          },
          {
            "bbox": [
              114.45038,
              221.23448,
              144.4191,
              228.53048
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              147.09206,
              221.23448,
              196.90942,
              228.53048
            ],
            "text": "Verhältnissen,"
          },
          {
            "bbox": [
              199.58182,
              221.23448,
              247.8039,
              228.53048
            ],
            "text": "insbesondere"
          },
          {
            "bbox": [
              250.47662,
              221.23448,
              290.54958,
              228.53048
            ],
            "text": "hinsichtlich"
          }
        ]
      },
      {
        "bbox": [
          63.77934,
          230.80152,
          290.55142,
          238.09752
        ],
        "id": "pdf-009-line-033",
        "source_page": 9,
        "text": "der Ansässigkeit, unterworfen sind oder unterworfen werden",
        "words": [
          {
            "bbox": [
              63.77934,
              230.80152,
              75.65838,
              238.09752
            ],
            "text": "der"
          },
          {
            "bbox": [
              79.10782,
              230.80152,
              127.39926,
              238.09752
            ],
            "text": "Ansässigkeit,"
          },
          {
            "bbox": [
              130.84918,
              230.80152,
              174.50118,
              238.09752
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              177.95166,
              230.80152,
              193.18518,
              238.09752
            ],
            "text": "sind"
          },
          {
            "bbox": [
              196.63462,
              230.80152,
              213.19446,
              238.09752
            ],
            "text": "oder"
          },
          {
            "bbox": [
              216.6439,
              230.80152,
              260.2959,
              238.09752
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              263.74646,
              230.80152,
              290.55142,
              238.09752
            ],
            "text": "werden"
          }
        ]
      },
      {
        "bbox": [
          63.77966,
          240.3684,
          290.55142,
          247.6644
        ],
        "id": "pdf-009-line-035",
        "source_page": 9,
        "text": "können. Diese Bestimmung gilt ungeachtet des Artikels 1 auch",
        "words": [
          {
            "bbox": [
              63.77966,
              240.3684,
              92.28486,
              247.6644
            ],
            "text": "können."
          },
          {
            "bbox": [
              94.91102,
              240.3684,
              114.90814,
              247.6644
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              117.53446,
              240.3684,
              162.73398,
              247.6644
            ],
            "text": "Bestimmung"
          },
          {
            "bbox": [
              165.3611,
              240.3684,
              176.02374,
              247.6644
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              178.65062,
              240.3684,
              218.70566,
              247.6644
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              221.33254,
              240.3684,
              234.36966,
              247.6644
            ],
            "text": "des"
          },
          {
            "bbox": [
              236.99702,
              240.3684,
              263.36422,
              247.6644
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              265.99166,
              240.3684,
              270.43966,
              247.6644
            ],
            "text": "1"
          },
          {
            "bbox": [
              273.06638,
              240.3684,
              290.55142,
              247.6644
            ],
            "text": "auch"
          }
        ]
      },
      {
        "bbox": [
          63.77934,
          249.93544,
          263.05038,
          257.23144
        ],
        "id": "pdf-009-line-037",
        "source_page": 9,
        "text": "für Personen, die in keinem Vertragsstaat ansässig sind.",
        "words": [
          {
            "bbox": [
              63.77934,
              249.93544,
              73.25782,
              257.23144
            ],
            "text": "für"
          },
          {
            "bbox": [
              75.47862,
              249.93544,
              111.28646,
              257.23144
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              113.5079,
              249.93544,
              124.3215,
              257.23144
            ],
            "text": "die"
          },
          {
            "bbox": [
              126.5431,
              249.93544,
              132.76654,
              257.23144
            ],
            "text": "in"
          },
          {
            "bbox": [
              134.98854,
              249.93544,
              160.74222,
              257.23144
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              162.96326,
              249.93544,
              210.0123,
              257.23144
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              212.23454,
              249.93544,
              243.63902,
              257.23144
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              245.8615,
              249.93544,
              263.05038,
              257.23144
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          72.28302,
          264.08488,
          290.55214,
          271.38088
        ],
        "id": "pdf-009-line-039",
        "source_page": 9,
        "text": "(2) Staatenlose, die in einem Vertragsstaat ansässig sind, dür-",
        "words": [
          {
            "bbox": [
              72.28302,
              264.08488,
              80.78678,
              271.38088
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.14654,
              264.08488,
              128.9923,
              271.38088
            ],
            "text": "Staatenlose,"
          },
          {
            "bbox": [
              130.94846,
              264.08488,
              141.67622,
              271.38088
            ],
            "text": "die"
          },
          {
            "bbox": [
              143.63262,
              264.08488,
              149.8131,
              271.38088
            ],
            "text": "in"
          },
          {
            "bbox": [
              151.7699,
              264.08488,
              173.23478,
              271.38088
            ],
            "text": "einem"
          },
          {
            "bbox": [
              175.19062,
              264.08488,
              221.72502,
              271.38088
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              223.68198,
              264.08488,
              254.78622,
              271.38088
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              256.7435,
              264.08488,
              273.76078,
              271.38088
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              275.71702,
              264.08488,
              290.55214,
              271.38088
            ],
            "text": "dür-"
          }
        ]
      },
      {
        "bbox": [
          63.77894,
          273.65176,
          290.55102,
          280.94776
        ],
        "id": "pdf-009-line-041",
        "source_page": 9,
        "text": "fen in keinem Vertragsstaat einer Besteuerung oder damit zu-",
        "words": [
          {
            "bbox": [
              63.77894,
              273.65176,
              75.06694,
              280.94776
            ],
            "text": "fen"
          },
          {
            "bbox": [
              77.83038,
              273.65176,
              84.1427,
              280.94776
            ],
            "text": "in"
          },
          {
            "bbox": [
              86.90614,
              273.65176,
              113.10462,
              280.94776
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              115.86702,
              273.65176,
              163.98414,
              280.94776
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              166.74782,
              273.65176,
              184.58014,
              280.94776
            ],
            "text": "einer"
          },
          {
            "bbox": [
              187.34246,
              273.65176,
              233.61318,
              280.94776
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              236.37718,
              273.65176,
              252.93702,
              280.94776
            ],
            "text": "oder"
          },
          {
            "bbox": [
              255.69934,
              273.65176,
              276.2099,
              280.94776
            ],
            "text": "damit"
          },
          {
            "bbox": [
              278.97358,
              273.65176,
              290.55102,
              280.94776
            ],
            "text": "zu-"
          }
        ]
      },
      {
        "bbox": [
          63.77942,
          283.21872,
          290.55422,
          290.51472
        ],
        "id": "pdf-009-line-043",
        "source_page": 9,
        "text": "sammenhängenden Verpflichtung unterworfen werden, die an-",
        "words": [
          {
            "bbox": [
              63.77942,
              283.21872,
              134.97046,
              290.51472
            ],
            "text": "sammenhängenden"
          },
          {
            "bbox": [
              137.6727,
              283.21872,
              185.01622,
              290.51472
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              187.71902,
              283.21872,
              230.83918,
              290.51472
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              233.54142,
              283.21872,
              262.33942,
              290.51472
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              265.04102,
              283.21872,
              275.92614,
              290.51472
            ],
            "text": "die"
          },
          {
            "bbox": [
              278.62806,
              283.21872,
              290.55422,
              290.51472
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          63.78014,
          292.78568,
          290.55174,
          300.08168
        ],
        "id": "pdf-009-line-045",
        "source_page": 9,
        "text": "ders oder belastender ist als die Besteuerung und die damit",
        "words": [
          {
            "bbox": [
              63.78014,
              292.78568,
              79.7463,
              300.08168
            ],
            "text": "ders"
          },
          {
            "bbox": [
              83.08958,
              292.78568,
              99.64942,
              300.08168
            ],
            "text": "oder"
          },
          {
            "bbox": [
              102.99086,
              292.78568,
              145.85302,
              300.08168
            ],
            "text": "belastender"
          },
          {
            "bbox": [
              149.19446,
              292.78568,
              157.66782,
              300.08168
            ],
            "text": "ist"
          },
          {
            "bbox": [
              161.01062,
              292.78568,
              171.25886,
              300.08168
            ],
            "text": "als"
          },
          {
            "bbox": [
              174.60222,
              292.78568,
              185.59366,
              300.08168
            ],
            "text": "die"
          },
          {
            "bbox": [
              188.9359,
              292.78568,
              235.20662,
              300.08168
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              238.54974,
              292.78568,
              252.36606,
              300.08168
            ],
            "text": "und"
          },
          {
            "bbox": [
              255.7075,
              292.78568,
              266.69894,
              300.08168
            ],
            "text": "die"
          },
          {
            "bbox": [
              270.04118,
              292.78568,
              290.55174,
              300.08168
            ],
            "text": "damit"
          }
        ]
      },
      {
        "bbox": [
          63.78078,
          302.35256,
          290.55382,
          309.64856
        ],
        "id": "pdf-009-line-047",
        "source_page": 9,
        "text": "zusammenhängenden Verpflichtungen, denen Staatsangehörige",
        "words": [
          {
            "bbox": [
              63.78078,
              302.35256,
              142.42886,
              309.64856
            ],
            "text": "zusammenhängenden"
          },
          {
            "bbox": [
              144.40798,
              302.35256,
              201.97966,
              309.64856
            ],
            "text": "Verpflichtungen,"
          },
          {
            "bbox": [
              203.95814,
              302.35256,
              226.1031,
              309.64856
            ],
            "text": "denen"
          },
          {
            "bbox": [
              228.08222,
              302.35256,
              290.55382,
              309.64856
            ],
            "text": "Staatsangehörige"
          }
        ]
      },
      {
        "bbox": [
          63.78134,
          311.91944,
          290.55326,
          319.21544
        ],
        "id": "pdf-009-line-049",
        "source_page": 9,
        "text": "des betreffenden Staates unter gleichen Verhältnissen, insbeson-",
        "words": [
          {
            "bbox": [
              63.78134,
              311.91944,
              76.68094,
              319.21544
            ],
            "text": "des"
          },
          {
            "bbox": [
              78.61262,
              311.91944,
              123.18718,
              319.21544
            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
              125.11806,
              311.91944,
              151.68998,
              319.21544
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              153.62166,
              311.91944,
              171.6219,
              319.21544
            ],
            "text": "unter"
          },
          {
            "bbox": [
              173.55166,
              311.91944,
              202.99302,
              319.21544
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              204.9239,
              311.91944,
              253.7619,
              319.21544
            ],
            "text": "Verhältnissen,"
          },
          {
            "bbox": [
              255.69222,
              311.91944,
              290.55326,
              319.21544
            ],
            "text": "insbeson-"
          }
        ]
      },
      {
        "bbox": [
          63.78094,
          321.4864,
          290.55246,
          328.7824
        ],
        "id": "pdf-009-line-051",
        "source_page": 9,
        "text": "dere hinsichtlich der Ansässigkeit, unterworfen sind oder unter-",
        "words": [
          {
            "bbox": [
              63.78094,
              321.4864,
              79.63166,
              328.7824
            ],
            "text": "dere"
          },
          {
            "bbox": [
              82.00166,
              321.4864,
              122.00222,
              328.7824
            ],
            "text": "hinsichtlich"
          },
          {
            "bbox": [
              124.37262,
              321.4864,
              136.07366,
              328.7824
            ],
            "text": "der"
          },
          {
            "bbox": [
              138.44286,
              321.4864,
              185.66686,
              328.7824
            ],
            "text": "Ansässigkeit,"
          },
          {
            "bbox": [
              188.0367,
              321.4864,
              230.79902,
              328.7824
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              233.16942,
              321.4864,
              248.13614,
              328.7824
            ],
            "text": "sind"
          },
          {
            "bbox": [
              250.5055,
              321.4864,
              266.79838,
              328.7824
            ],
            "text": "oder"
          },
          {
            "bbox": [
              269.16758,
              321.4864,
              290.55246,
              328.7824
            ],
            "text": "unter-"
          }
        ]
      },
      {
        "bbox": [
          63.78054,
          331.05336,
          147.53182,
          338.34936
        ],
        "id": "pdf-009-line-053",
        "source_page": 9,
        "text": "worfen werden können.",
        "words": [
          {
            "bbox": [
              63.78054,
              331.05336,
              88.22254,
              338.34936
            ],
            "text": "worfen"
          },
          {
            "bbox": [
              90.44454,
              331.05336,
              116.80462,
              338.34936
            ],
            "text": "werden"
          },
          {
            "bbox": [
              119.02662,
              331.05336,
              147.53182,
              338.34936
            ],
            "text": "können."
          }
        ]
      },
      {
        "bbox": [
          72.28422,
          345.20288,
          290.55302,
          352.49888
        ],
        "id": "pdf-009-line-055",
        "source_page": 9,
        "text": "(3) Die Besteuerung einer Betriebsstätte, die ein Unternehmen",
        "words": [
          {
            "bbox": [
              72.28422,
              345.20288,
              80.76078,
              352.49888
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.09334,
              345.20288,
              96.68254,
              352.49888
            ],
            "text": "Die"
          },
          {
            "bbox": [
              98.62534,
              345.20288,
              143.4411,
              352.49888
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              145.38478,
              345.20288,
              162.63518,
              352.49888
            ],
            "text": "einer"
          },
          {
            "bbox": [
              164.57718,
              345.20288,
              215.82806,
              352.49888
            ],
            "text": "Betriebsstätte,"
          },
          {
            "bbox": [
              217.77054,
              345.20288,
              228.47102,
              352.49888
            ],
            "text": "die"
          },
          {
            "bbox": [
              230.41382,
              345.20288,
              240.8191,
              352.49888
            ],
            "text": "ein"
          },
          {
            "bbox": [
              242.76222,
              345.20288,
              290.55302,
              352.49888
            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
          63.78038,
          354.76984,
          290.5523,
          362.06584
        ],
        "id": "pdf-009-line-057",
        "source_page": 9,
        "text": "eines Vertragsstaates im anderen Vertragsstaat hat, darf in dem",
        "words": [
          {
            "bbox": [
              63.78038,
              354.76984,
              82.59278,
              362.06584
            ],
            "text": "eines"
          },
          {
            "bbox": [
              84.89006,
              354.76984,
              140.1359,
              362.06584
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              142.43318,
              354.76984,
              151.03262,
              362.06584
            ],
            "text": "im"
          },
          {
            "bbox": [
              153.32822,
              354.76984,
              182.36798,
              362.06584
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              184.66454,
              354.76984,
              231.71358,
              362.06584
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              234.01038,
              354.76984,
              247.49606,
              362.06584
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              249.79206,
              354.76984,
              263.87486,
              362.06584
            ],
            "text": "darf"
          },
          {
            "bbox": [
              266.17134,
              354.76984,
              272.3947,
              362.06584
            ],
            "text": "in"
          },
          {
            "bbox": [
              274.69126,
              354.76984,
              290.5523,
              362.06584
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          63.7799,
          364.3368,
          290.55022,
          371.6328
        ],
        "id": "pdf-009-line-059",
        "source_page": 9,
        "text": "anderen Staat nicht ungünstiger sein als die Besteuerung von",
        "words": [
          {
            "bbox": [
              63.7799,
              364.3368,
              93.29934,
              371.6328
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              96.04574,
              364.3368,
              115.1531,
              371.6328
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              117.89982,
              364.3368,
              135.70438,
              371.6328
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              138.4511,
              364.3368,
              181.47686,
              371.6328
            ],
            "text": "ungünstiger"
          },
          {
            "bbox": [
              184.22206,
              364.3368,
              198.98014,
              371.6328
            ],
            "text": "sein"
          },
          {
            "bbox": [
              201.72654,
              364.3368,
              211.9567,
              371.6328
            ],
            "text": "als"
          },
          {
            "bbox": [
              214.70382,
              364.3368,
              225.67718,
              371.6328
            ],
            "text": "die"
          },
          {
            "bbox": [
              228.42326,
              364.3368,
              274.60374,
              371.6328
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              277.35062,
              364.3368,
              290.55022,
              371.6328
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          63.77958,
          373.90368,
          290.55086,
          381.19968
        ],
        "id": "pdf-009-line-061",
        "source_page": 9,
        "text": "Unternehmen des anderen Staates, die die gleiche Tätigkeit aus-",
        "words": [
          {
            "bbox": [
              63.77958,
              373.90368,
              111.85142,
              381.19968
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              113.82262,
              373.90368,
              126.80286,
              381.19968
            ],
            "text": "des"
          },
          {
            "bbox": [
              128.77486,
              373.90368,
              157.64406,
              381.19968
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              159.61526,
              373.90368,
              188.6247,
              381.19968
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              190.59526,
              373.90368,
              201.35206,
              381.19968
            ],
            "text": "die"
          },
          {
            "bbox": [
              203.32294,
              373.90368,
              214.07974,
              381.19968
            ],
            "text": "die"
          },
          {
            "bbox": [
              216.05062,
              373.90368,
              241.35574,
              381.19968
            ],
            "text": "gleiche"
          },
          {
            "bbox": [
              243.32662,
              373.90368,
              272.81062,
              381.19968
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              274.78214,
              373.90368,
              290.55086,
              381.19968
            ],
            "text": "aus-"
          }
        ]
      },
      {
        "bbox": [
          63.77942,
          383.47056,
          290.55174,
          390.76656
        ],
        "id": "pdf-009-line-063",
        "source_page": 9,
        "text": "üben. Diese Bestimmung ist nicht so auszulegen, als verpflichte",
        "words": [
          {
            "bbox": [
              63.77942,
              383.47056,
              83.9351,
              390.76656
            ],
            "text": "üben."
          },
          {
            "bbox": [
              86.08982,
              383.47056,
              106.08694,
              390.76656
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              108.24182,
              383.47056,
              153.44126,
              390.76656
            ],
            "text": "Bestimmung"
          },
          {
            "bbox": [
              155.59702,
              383.47056,
              163.89246,
              390.76656
            ],
            "text": "ist"
          },
          {
            "bbox": [
              166.04798,
              383.47056,
              183.53286,
              390.76656
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              185.68838,
              383.47056,
              194.28038,
              390.76656
            ],
            "text": "so"
          },
          {
            "bbox": [
              196.43614,
              383.47056,
              239.09358,
              390.76656
            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              241.2483,
              383.47056,
              251.31862,
              390.76656
            ],
            "text": "als"
          },
          {
            "bbox": [
              253.47462,
              383.47056,
              290.55174,
              390.76656
            ],
            "text": "verpflichte"
          }
        ]
      },
      {
        "bbox": [
          63.77894,
          393.03752,
          290.55054,
          400.33352
        ],
        "id": "pdf-009-line-065",
        "source_page": 9,
        "text": "sie einen Vertragsstaat, den in dem anderen Vertragsstaat an-",
        "words": [
          {
            "bbox": [
              63.77894,
              393.03752,
              73.97814,
              400.33352
            ],
            "text": "sie"
          },
          {
            "bbox": [
              76.70814,
              393.03752,
              96.22422,
              400.33352
            ],
            "text": "einen"
          },
          {
            "bbox": [
              98.95462,
              393.03752,
              149.05814,
              400.33352
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              151.78798,
              393.03752,
              165.40086,
              400.33352
            ],
            "text": "den"
          },
          {
            "bbox": [
              168.13126,
              393.03752,
              174.41854,
              400.33352
            ],
            "text": "in"
          },
          {
            "bbox": [
              177.14894,
              393.03752,
              193.13782,
              400.33352
            ],
            "text": "dem"
          },
          {
            "bbox": [
              195.86726,
              393.03752,
              225.29046,
              400.33352
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              228.02086,
              393.03752,
              275.83702,
              400.33352
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              278.56766,
              393.03752,
              290.55054,
              400.33352
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          402.60448,
          290.55294,
          409.90048
        ],
        "id": "pdf-009-line-067",
        "source_page": 9,
        "text": "sässigen Personen Steuerfreibeträge, -vergünstigungen und -er-",
        "words": [
          {
            "bbox": [
              63.77926,
              402.60448,
              95.02958,
              409.90048
            ],
            "text": "sässigen"
          },
          {
            "bbox": [
              97.0071,
              402.60448,
              130.43702,
              409.90048
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              132.41454,
              402.60448,
              195.71942,
              409.90048
            ],
            "text": "Steuerfreibeträge,"
          },
          {
            "bbox": [
              197.6963,
              402.60448,
              259.89062,
              409.90048
            ],
            "text": "-vergünstigungen"
          },
          {
            "bbox": [
              261.86814,
              402.60448,
              275.46238,
              409.90048
            ],
            "text": "und"
          },
          {
            "bbox": [
              277.43886,
              402.60448,
              290.55294,
              409.90048
            ],
            "text": "-er-"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          412.17136,
          290.55118,
          419.46736
        ],
        "id": "pdf-009-line-069",
        "source_page": 9,
        "text": "mäßigungen auf Grund des Personenstandes oder der Familien-",
        "words": [
          {
            "bbox": [
              63.7795,
              412.17136,
              107.8899,
              419.46736
            ],
            "text": "mäßigungen"
          },
          {
            "bbox": [
              109.88398,
              412.17136,
              120.98294,
              419.46736
            ],
            "text": "auf"
          },
          {
            "bbox": [
              122.97694,
              412.17136,
              145.3255,
              419.46736
            ],
            "text": "Grund"
          },
          {
            "bbox": [
              147.31854,
              412.17136,
              160.34446,
              419.46736
            ],
            "text": "des"
          },
          {
            "bbox": [
              162.33926,
              412.17136,
              224.14358,
              419.46736
            ],
            "text": "Personenstandes"
          },
          {
            "bbox": [
              226.13838,
              412.17136,
              242.41446,
              419.46736
            ],
            "text": "oder"
          },
          {
            "bbox": [
              244.40734,
              412.17136,
              256.09726,
              419.46736
            ],
            "text": "der"
          },
          {
            "bbox": [
              258.09014,
              412.17136,
              290.55118,
              419.46736
            ],
            "text": "Familien-"
          }
        ]
      },
      {
        "bbox": [
          63.7791,
          421.73824,
          290.55414,
          429.03424
        ],
        "id": "pdf-009-line-070",
        "source_page": 9,
        "text": "lasten zu gewähren, die er seinen ansässigen Personen gewährt.",
        "words": [
          {
            "bbox": [
              63.7791,
              421.73824,
              84.84254,
              429.03424
            ],
            "text": "lasten"
          },
          {
            "bbox": [
              86.80782,
              421.73824,
              95.06134,
              429.03424
            ],
            "text": "zu"
          },
          {
            "bbox": [
              97.02662,
              421.73824,
              133.92694,
              429.03424
            ],
            "text": "gewähren,"
          },
          {
            "bbox": [
              135.89166,
              421.73824,
              146.6367,
              429.03424
            ],
            "text": "die"
          },
          {
            "bbox": [
              148.60174,
              421.73824,
              155.52638,
              429.03424
            ],
            "text": "er"
          },
          {
            "bbox": [
              157.49054,
              421.73824,
              180.5795,
              429.03424
            ],
            "text": "seinen"
          },
          {
            "bbox": [
              182.54478,
              421.73824,
              222.38326,
              429.03424
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              224.34854,
              421.73824,
              257.69318,
              429.03424
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              259.65846,
              421.73824,
              290.55414,
              429.03424
            ],
            "text": "gewährt."
          }
        ]
      },
      {
        "bbox": [
          72.28302,
          435.88784,
          290.5519,
          443.18384
        ],
        "id": "pdf-009-line-073",
        "source_page": 9,
        "text": "(4) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 4 oder",
        "words": [
          {
            "bbox": [
              72.28302,
              435.88784,
              80.9879,
              443.18384
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.54878,
              435.88784,
              109.38494,
              443.18384
            ],
            "text": "Sofern"
          },
          {
            "bbox": [
              112.10902,
              435.88784,
              129.82454,
              443.18384
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              132.54894,
              435.88784,
              155.26286,
              443.18384
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              157.98718,
              435.88784,
              162.43518,
              443.18384
            ],
            "text": "9"
          },
          {
            "bbox": [
              165.15926,
              435.88784,
              190.02798,
              443.18384
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              192.7527,
              435.88784,
              199.48158,
              443.18384
            ],
            "text": "1,"
          },
          {
            "bbox": [
              202.2051,
              435.88784,
              224.91902,
              443.18384
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              227.64334,
              435.88784,
              236.59622,
              443.18384
            ],
            "text": "11"
          },
          {
            "bbox": [
              239.3203,
              435.88784,
              264.18902,
              443.18384
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              266.91374,
              435.88784,
              271.36174,
              443.18384
            ],
            "text": "4"
          },
          {
            "bbox": [
              274.08582,
              435.88784,
              290.5519,
              443.18384
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          445.45472,
          290.54982,
          452.75072
        ],
        "id": "pdf-009-line-074",
        "source_page": 9,
        "text": "Artikel 12 Absatz 4 anzuwenden ist, sind Zinsen, Lizenzgebüh-",
        "words": [
          {
            "bbox": [
              63.77926,
              445.45472,
              86.16254,
              452.75072
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              88.83174,
              445.45472,
              97.7295,
              452.75072
            ],
            "text": "12"
          },
          {
            "bbox": [
              100.39846,
              445.45472,
              124.99174,
              452.75072
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              127.66134,
              445.45472,
              132.10934,
              452.75072
            ],
            "text": "4"
          },
          {
            "bbox": [
              134.7783,
              445.45472,
              180.12046,
              452.75072
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              182.78942,
              445.45472,
              193.31606,
              452.75072
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              195.98446,
              445.45472,
              210.95878,
              452.75072
            ],
            "text": "sind"
          },
          {
            "bbox": [
              213.62678,
              445.45472,
              239.71766,
              452.75072
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              242.38606,
              445.45472,
              290.54982,
              452.75072
            ],
            "text": "Lizenzgebüh-"
          }
        ]
      },
      {
        "bbox": [
          63.77886,
          455.02176,
          290.55054,
          462.31776
        ],
        "id": "pdf-009-line-076",
        "source_page": 9,
        "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-",
        "words": [
          {
            "bbox": [
              63.77886,
              455.02176,
              75.1751,
              462.31776
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.90942,
              455.02176,
              91.68366,
              462.31776
            ],
            "text": "und"
          },
          {
            "bbox": [
              94.41686,
              455.02176,
              119.34902,
              462.31776
            ],
            "text": "andere"
          },
          {
            "bbox": [
              122.08302,
              455.02176,
              154.08222,
              462.31776
            ],
            "text": "Entgelte,"
          },
          {
            "bbox": [
              156.8159,
              455.02176,
              167.7651,
              462.31776
            ],
            "text": "die"
          },
          {
            "bbox": [
              170.4991,
              455.02176,
              181.1531,
              462.31776
            ],
            "text": "ein"
          },
          {
            "bbox": [
              183.88742,
              455.02176,
              232.92214,
              462.31776
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              235.65646,
              455.02176,
              254.74038,
              462.31776
            ],
            "text": "eines"
          },
          {
            "bbox": [
              257.4755,
              455.02176,
              290.55054,
              462.31776
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.7791,
          464.58864,
          290.55366,
          471.88464
        ],
        "id": "pdf-009-line-078",
        "source_page": 9,
        "text": "staates an eine im anderen Vertragsstaat ansässige Person zahlt,",
        "words": [
          {
            "bbox": [
              63.7791,
              464.58864,
              89.28486,
              471.88464
            ],
            "text": "staates"
          },
          {
            "bbox": [
              91.2319,
              464.58864,
              99.92142,
              471.88464
            ],
            "text": "an"
          },
          {
            "bbox": [
              101.86774,
              464.58864,
              116.52118,
              471.88464
            ],
            "text": "eine"
          },
          {
            "bbox": [
              118.4671,
              464.58864,
              127.0131,
              471.88464
            ],
            "text": "im"
          },
          {
            "bbox": [
              128.95838,
              464.58864,
              157.6779,
              471.88464
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              159.62422,
              464.58864,
              206.03246,
              471.88464
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              207.97894,
              464.58864,
              243.25198,
              471.88464
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              245.1979,
              464.58864,
              269.77342,
              471.88464
            ],
            "text": "Person"
          },
          {
            "bbox": [
              271.71974,
              464.58864,
              290.55366,
              471.88464
            ],
            "text": "zahlt,"
          }
        ]
      },
      {
        "bbox": [
          63.77942,
          474.15552,
          290.55046,
          481.45152
        ],
        "id": "pdf-009-line-080",
        "source_page": 9,
        "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-",
        "words": [
          {
            "bbox": [
              63.77942,
              474.15552,
              74.63238,
              481.45152
            ],
            "text": "bei"
          },
          {
            "bbox": [
              77.31886,
              474.15552,
              89.05982,
              481.45152
            ],
            "text": "der"
          },
          {
            "bbox": [
              91.74502,
              474.15552,
              128.37198,
              481.45152
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              131.05886,
              474.15552,
              142.79982,
              481.45152
            ],
            "text": "der"
          },
          {
            "bbox": [
              145.48502,
              474.15552,
              204.95694,
              481.45152
            ],
            "text": "steuerpflichtigen"
          },
          {
            "bbox": [
              207.64334,
              474.15552,
              239.15662,
              481.45152
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              241.8427,
              474.15552,
              265.04974,
              481.45152
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              267.73686,
              474.15552,
              290.55046,
              481.45152
            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
          63.77918,
          483.72248,
          290.5507,
          491.01848
        ],
        "id": "pdf-009-line-082",
        "source_page": 9,
        "text": "nehmens unter den gleichen Bedingungen wie Zahlungen an",
        "words": [
          {
            "bbox": [
              63.77918,
              483.72248,
              97.06694,
              491.01848
            ],
            "text": "nehmens"
          },
          {
            "bbox": [
              100.31158,
              483.72248,
              118.94278,
              491.01848
            ],
            "text": "unter"
          },
          {
            "bbox": [
              122.18558,
              483.72248,
              135.84862,
              491.01848
            ],
            "text": "den"
          },
          {
            "bbox": [
              139.09246,
              483.72248,
              169.63782,
              491.01848
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              172.88166,
              483.72248,
              221.33054,
              491.01848
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              224.57438,
              483.72248,
              236.88622,
              491.01848
            ],
            "text": "wie"
          },
          {
            "bbox": [
              240.12982,
              483.72248,
              278.47494,
              491.01848
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              281.71878,
              483.72248,
              290.5507,
              491.01848
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          493.28944,
          290.55078,
          500.58544
        ],
        "id": "pdf-009-line-084",
        "source_page": 9,
        "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-",
        "words": [
          {
            "bbox": [
              63.77926,
              493.28944,
              78.54966,
              500.58544
            ],
            "text": "eine"
          },
          {
            "bbox": [
              80.53454,
              493.28944,
              89.11958,
              500.58544
            ],
            "text": "im"
          },
          {
            "bbox": [
              91.1039,
              493.28944,
              142.09582,
              500.58544
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              144.0811,
              493.28944,
              162.81094,
              500.58544
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              164.79646,
              493.28944,
              200.3815,
              500.58544
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              202.36638,
              493.28944,
              227.13678,
              500.58544
            ],
            "text": "Person"
          },
          {
            "bbox": [
              229.12206,
              493.28944,
              244.20446,
              500.58544
            ],
            "text": "zum"
          },
          {
            "bbox": [
              246.18878,
              493.28944,
              268.93622,
              500.58544
            ],
            "text": "Abzug"
          },
          {
            "bbox": [
              270.92198,
              493.28944,
              290.55078,
              500.58544
            ],
            "text": "zuzu-"
          }
        ]
      },
      {
        "bbox": [
          63.77902,
          502.85632,
          290.55134,
          510.15232
        ],
        "id": "pdf-009-line-086",
        "source_page": 9,
        "text": "lassen. Dementsprechend sind Schulden, die ein Unternehmen",
        "words": [
          {
            "bbox": [
              63.77902,
              502.85632,
              88.81542,
              510.15232
            ],
            "text": "lassen."
          },
          {
            "bbox": [
              91.38734,
              502.85632,
              157.18014,
              510.15232
            ],
            "text": "Dementsprechend"
          },
          {
            "bbox": [
              159.75158,
              502.85632,
              174.7183,
              510.15232
            ],
            "text": "sind"
          },
          {
            "bbox": [
              177.28974,
              502.85632,
              213.14662,
              510.15232
            ],
            "text": "Schulden,"
          },
          {
            "bbox": [
              215.71854,
              502.85632,
              226.53222,
              510.15232
            ],
            "text": "die"
          },
          {
            "bbox": [
              229.1043,
              502.85632,
              239.62262,
              510.15232
            ],
            "text": "ein"
          },
          {
            "bbox": [
              242.1951,
              502.85632,
              290.55134,
              510.15232
            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
          63.77894,
          512.4232,
          290.5499,
          519.7192
        ],
        "id": "pdf-009-line-088",
        "source_page": 9,
        "text": "eines Vertragsstaates gegenüber einer im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              63.77894,
              512.4232,
              82.59134,
              519.7192
            ],
            "text": "eines"
          },
          {
            "bbox": [
              84.62222,
              512.4232,
              139.86806,
              519.7192
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              141.89894,
              512.4232,
              180.2679,
              519.7192
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              182.29686,
              512.4232,
              199.77334,
              519.7192
            ],
            "text": "einer"
          },
          {
            "bbox": [
              201.8023,
              512.4232,
              210.40174,
              519.7192
            ],
            "text": "im"
          },
          {
            "bbox": [
              212.43094,
              512.4232,
              241.4707,
              519.7192
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              243.50086,
              512.4232,
              290.5499,
              519.7192
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.77846,
          521.99016,
          290.54998,
          529.28616
        ],
        "id": "pdf-009-line-090",
        "source_page": 9,
        "text": "ansässigen Person hat, bei der Ermittlung des steuerpflichtigen",
        "words": [
          {
            "bbox": [
              63.77846,
              521.99016,
              103.9255,
              529.28616
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              106.37478,
              521.99016,
              131.21718,
              529.28616
            ],
            "text": "Person"
          },
          {
            "bbox": [
              133.66646,
              521.99016,
              147.15214,
              529.28616
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              149.60086,
              521.99016,
              160.41398,
              529.28616
            ],
            "text": "bei"
          },
          {
            "bbox": [
              162.86342,
              521.99016,
              174.56454,
              529.28616
            ],
            "text": "der"
          },
          {
            "bbox": [
              177.01262,
              521.99016,
              213.46022,
              529.28616
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              215.90998,
              521.99016,
              228.9471,
              529.28616
            ],
            "text": "des"
          },
          {
            "bbox": [
              231.3971,
              521.99016,
              290.54998,
              529.28616
            ],
            "text": "steuerpflichtigen"
          }
        ]
      },
      {
        "bbox": [
          63.77814,
          531.55712,
          290.5495,
          538.85312
        ],
        "id": "pdf-009-line-091",
        "source_page": 9,
        "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-",
        "words": [
          {
            "bbox": [
              63.77814,
              531.55712,
              104.0319,
              538.85312
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              106.03838,
              531.55712,
              129.14574,
              538.85312
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              131.15222,
              531.55712,
              183.50774,
              538.85312
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              185.51422,
              531.55712,
              203.78958,
              538.85312
            ],
            "text": "unter"
          },
          {
            "bbox": [
              205.79414,
              531.55712,
              219.27926,
              538.85312
            ],
            "text": "den"
          },
          {
            "bbox": [
              221.28502,
              531.55712,
              251.20758,
              538.85312
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              253.21334,
              531.55712,
              290.5495,
              538.85312
            ],
            "text": "Bedingun-"
          }
        ]
      },
      {
        "bbox": [
          63.7775,
          541.124,
          290.5515,
          548.42
        ],
        "id": "pdf-009-line-093",
        "source_page": 9,
        "text": "gen wie Schulden gegenüber einer im erstgenannten Staat an-",
        "words": [
          {
            "bbox": [
              63.7775,
              541.124,
              77.11582,
              548.42
            ],
            "text": "gen"
          },
          {
            "bbox": [
              79.78414,
              541.124,
              91.92166,
              548.42
            ],
            "text": "wie"
          },
          {
            "bbox": [
              94.58958,
              541.124,
              128.2359,
              548.42
            ],
            "text": "Schulden"
          },
          {
            "bbox": [
              130.90422,
              541.124,
              169.28782,
              548.42
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              171.95494,
              541.124,
              189.4387,
              548.42
            ],
            "text": "einer"
          },
          {
            "bbox": [
              192.10582,
              541.124,
              200.70702,
              548.42
            ],
            "text": "im"
          },
          {
            "bbox": [
              203.3743,
              541.124,
              254.56094,
              548.42
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              257.22926,
              541.124,
              276.02406,
              548.42
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              278.69262,
              541.124,
              290.5515,
              548.42
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          63.77806,
          550.69088,
          208.43934,
          557.98688
        ],
        "id": "pdf-009-line-095",
        "source_page": 9,
        "text": "sässigen Person zum Abzug zuzulassen.",
        "words": [
          {
            "bbox": [
              63.77806,
              550.69088,
              95.18294,
              557.98688
            ],
            "text": "sässigen"
          },
          {
            "bbox": [
              97.40494,
              550.69088,
              122.24734,
              557.98688
            ],
            "text": "Person"
          },
          {
            "bbox": [
              124.46934,
              550.69088,
              139.58038,
              557.98688
            ],
            "text": "zum"
          },
          {
            "bbox": [
              141.80142,
              550.69088,
              164.6063,
              557.98688
            ],
            "text": "Abzug"
          },
          {
            "bbox": [
              166.82878,
              550.69088,
              208.43934,
              557.98688
            ],
            "text": "zuzulassen."
          }
        ]
      },
      {
        "bbox": [
          72.28158,
          564.84056,
          290.54958,
          572.13656
        ],
        "id": "pdf-009-line-098",
        "source_page": 9,
        "text": "(5) Unternehmen eines Vertragsstaates, deren Kapital ganz",
        "words": [
          {
            "bbox": [
              72.28158,
              564.84056,
              81.0491,
              572.13656
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              85.67262,
              564.84056,
              134.91854,
              572.13656
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              137.77662,
              564.84056,
              156.94494,
              572.13656
            ],
            "text": "eines"
          },
          {
            "bbox": [
              159.8039,
              564.84056,
              218.60878,
              572.13656
            ],
            "text": "Vertragsstaates,"
          },
          {
            "bbox": [
              221.4663,
              564.84056,
              242.11974,
              572.13656
            ],
            "text": "deren"
          },
          {
            "bbox": [
              244.97782,
              564.84056,
              270.25046,
              572.13656
            ],
            "text": "Kapital"
          },
          {
            "bbox": [
              273.1087,
              564.84056,
              290.54958,
              572.13656
            ],
            "text": "ganz"
          }
        ]
      },
      {
        "bbox": [
          63.7783,
          574.40744,
          290.5507,
          581.70344
        ],
        "id": "pdf-009-line-100",
        "source_page": 9,
        "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-",
        "words": [
          {
            "bbox": [
              63.7783,
              574.40744,
              80.12222,
              581.70344
            ],
            "text": "oder"
          },
          {
            "bbox": [
              82.80454,
              574.40744,
              113.63686,
              581.70344
            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              116.31998,
              574.40744,
              156.69478,
              581.70344
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              159.3771,
              574.40744,
              175.72102,
              581.70344
            ],
            "text": "oder"
          },
          {
            "bbox": [
              178.40334,
              574.40744,
              209.84966,
              581.70344
            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
              212.53198,
              574.40744,
              230.07646,
              581.70344
            ],
            "text": "einer"
          },
          {
            "bbox": [
              232.75878,
              574.40744,
              241.37518,
              581.70344
            ],
            "text": "im"
          },
          {
            "bbox": [
              244.05758,
              574.40744,
              273.19926,
              581.70344
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              275.8827,
              574.40744,
              290.5507,
              581.70344
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.77878,
          583.97432,
          290.55022,
          591.27032
        ],
        "id": "pdf-009-line-102",
        "source_page": 9,
        "text": "tragsstaat ansässigen Person oder mehreren solchen Personen",
        "words": [
          {
            "bbox": [
              63.77878,
              583.97432,
              99.28294,
              591.27032
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              101.76846,
              583.97432,
              141.9155,
              591.27032
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              144.40078,
              583.97432,
              169.24318,
              591.27032
            ],
            "text": "Person"
          },
          {
            "bbox": [
              171.72846,
              583.97432,
              188.02134,
              591.27032
            ],
            "text": "oder"
          },
          {
            "bbox": [
              190.50542,
              583.97432,
              224.14286,
              591.27032
            ],
            "text": "mehreren"
          },
          {
            "bbox": [
              226.62814,
              583.97432,
              254.48038,
              591.27032
            ],
            "text": "solchen"
          },
          {
            "bbox": [
              256.96566,
              583.97432,
              290.55022,
              591.27032
            ],
            "text": "Personen"
          }
        ]
      },
      {
        "bbox": [
          63.77822,
          593.54152,
          290.54702,
          600.83752
        ],
        "id": "pdf-009-line-103",
        "source_page": 9,
        "text": "gehört oder ihrer Kontrolle unterliegt, dürfen im erstgenannten",
        "words": [
          {
            "bbox": [
              63.77822,
              593.54152,
              87.19902,
              600.83752
            ],
            "text": "gehört"
          },
          {
            "bbox": [
              89.92062,
              593.54152,
              106.37742,
              600.83752
            ],
            "text": "oder"
          },
          {
            "bbox": [
              109.09742,
              593.54152,
              125.01662,
              600.83752
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              127.73662,
              593.54152,
              159.93022,
              600.83752
            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
              162.65102,
              593.54152,
              198.65502,
              600.83752
            ],
            "text": "unterliegt,"
          },
          {
            "bbox": [
              201.37582,
              593.54152,
              224.62782,
              600.83752
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              227.34942,
              593.54152,
              236.00382,
              600.83752
            ],
            "text": "im"
          },
          {
            "bbox": [
              238.72382,
              593.54152,
              290.54702,
              600.83752
            ],
            "text": "erstgenannten"
          }
        ]
      },
      {
        "bbox": [
          63.77502,
          603.10872,
          290.54062,
          610.40472
        ],
        "id": "pdf-009-line-105",
        "source_page": 9,
        "text": "Staat keiner Besteuerung oder damit zusammenhängenden Ver-",
        "words": [
          {
            "bbox": [
              63.77502,
              603.10872,
              82.48142,
              610.40472
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              84.46062,
              603.10872,
              105.95262,
              610.40472
            ],
            "text": "keiner"
          },
          {
            "bbox": [
              107.93022,
              603.10872,
              153.10862,
              610.40472
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              155.08782,
              603.10872,
              171.31982,
              610.40472
            ],
            "text": "oder"
          },
          {
            "bbox": [
              173.29742,
              603.10872,
              193.37182,
              610.40472
            ],
            "text": "damit"
          },
          {
            "bbox": [
              195.35102,
              603.10872,
              274.00382,
              610.40472
            ],
            "text": "zusammenhängenden"
          },
          {
            "bbox": [
              275.98302,
              603.10872,
              290.54062,
              610.40472
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.77022,
          612.67592,
          290.54782,
          619.97192
        ],
        "id": "pdf-009-line-107",
        "source_page": 9,
        "text": "pflichtung unterworfen werden, die anders oder belastender ist",
        "words": [
          {
            "bbox": [
              63.77022,
              612.67592,
              99.17822,
              619.97192
            ],
            "text": "pflichtung"
          },
          {
            "bbox": [
              101.77982,
              612.67592,
              144.54222,
              619.97192
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              147.14302,
              612.67592,
              175.72702,
              619.97192
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              178.32702,
              612.67592,
              189.14062,
              619.97192
            ],
            "text": "die"
          },
          {
            "bbox": [
              191.74142,
              612.67592,
              216.18382,
              619.97192
            ],
            "text": "anders"
          },
          {
            "bbox": [
              218.78542,
              612.67592,
              235.07902,
              619.97192
            ],
            "text": "oder"
          },
          {
            "bbox": [
              237.67902,
              612.67592,
              279.65262,
              619.97192
            ],
            "text": "belastender"
          },
          {
            "bbox": [
              282.25262,
              612.67592,
              290.54782,
              619.97192
            ],
            "text": "ist"
          }
        ]
      },
      {
        "bbox": [
          63.77582,
          622.24312,
          290.55262,
          629.53912
        ],
        "id": "pdf-009-line-109",
        "source_page": 9,
        "text": "als die Besteuerung und die damit zusammenhängenden Ver-",
        "words": [
          {
            "bbox": [
              63.77582,
              622.24312,
              73.99822,
              629.53912
            ],
            "text": "als"
          },
          {
            "bbox": [
              76.74142,
              622.24312,
              87.70702,
              629.53912
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.44942,
              622.24312,
              136.58862,
              629.53912
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              139.33182,
              622.24312,
              153.12222,
              629.53912
            ],
            "text": "und"
          },
          {
            "bbox": [
              155.86302,
              622.24312,
              166.82782,
              629.53912
            ],
            "text": "die"
          },
          {
            "bbox": [
              169.57022,
              622.24312,
              190.02862,
              629.53912
            ],
            "text": "damit"
          },
          {
            "bbox": [
              192.77102,
              622.24312,
              272.96462,
              629.53912
            ],
            "text": "zusammenhängenden"
          },
          {
            "bbox": [
              275.70702,
              622.24312,
              290.55262,
              629.53912
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.77902,
          631.81032,
          290.54862,
          639.10632
        ],
        "id": "pdf-009-line-111",
        "source_page": 9,
        "text": "pflichtungen, denen andere ähnliche Unternehmen des erstge-",
        "words": [
          {
            "bbox": [
              63.77902,
              631.81032,
              110.37022,
              639.10632
            ],
            "text": "pflichtungen,"
          },
          {
            "bbox": [
              113.05422,
              631.81032,
              135.35342,
              639.10632
            ],
            "text": "denen"
          },
          {
            "bbox": [
              138.03742,
              631.81032,
              162.71902,
              639.10632
            ],
            "text": "andere"
          },
          {
            "bbox": [
              165.40302,
              631.81032,
              195.30622,
              639.10632
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              197.99022,
              631.81032,
              246.52462,
              639.10632
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              249.20862,
              631.81032,
              262.28142,
              639.10632
            ],
            "text": "des"
          },
          {
            "bbox": [
              264.96622,
              631.81032,
              290.54862,
              639.10632
            ],
            "text": "erstge-"
          }
        ]
      },
      {
        "bbox": [
          63.77742,
          641.37752,
          290.54942,
          648.67352
        ],
        "id": "pdf-009-line-113",
        "source_page": 9,
        "text": "nannten Staates unterworfen sind oder unterworfen werden kön-",
        "words": [
          {
            "bbox": [
              63.77742,
              641.37752,
              92.31342,
              648.67352
            ],
            "text": "nannten"
          },
          {
            "bbox": [
              94.26862,
              641.37752,
              120.98622,
              648.67352
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              122.94142,
              641.37752,
              165.25902,
              648.67352
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              167.21422,
              641.37752,
              182.04782,
              648.67352
            ],
            "text": "sind"
          },
          {
            "bbox": [
              184.00142,
              641.37752,
              200.16062,
              648.67352
            ],
            "text": "oder"
          },
          {
            "bbox": [
              202.11422,
              641.37752,
              244.43262,
              648.67352
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              246.38782,
              641.37752,
              272.52542,
              648.67352
            ],
            "text": "werden"
          },
          {
            "bbox": [
              274.48062,
              641.37752,
              290.54942,
              648.67352
            ],
            "text": "kön-"
          }
        ]
      },
      {
        "bbox": [
          63.77822,
          650.94472,
          79.19182,
          658.24072
        ],
        "id": "pdf-009-line-114",
        "source_page": 9,
        "text": "nen.",
        "words": [
          {
            "bbox": [
              63.77822,
              650.94472,
              79.19182,
              658.24072
            ],
            "text": "nen."
          }
        ]
      },
      {
        "bbox": [
          72.28222,
          665.09432,
          290.55182,
          672.39032
        ],
        "id": "pdf-009-line-117",
        "source_page": 9,
        "text": "(6) Dieser Artikel gilt ungeachtet des Artikels 2 für Steuern je-",
        "words": [
          {
            "bbox": [
              72.28222,
              665.09432,
              80.87182,
              672.39032
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              85.31742,
              665.09432,
              107.97822,
              672.39032
            ],
            "text": "Dieser"
          },
          {
            "bbox": [
              110.11582,
              665.09432,
              132.48462,
              672.39032
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              134.62302,
              665.09432,
              145.28542,
              672.39032
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              147.42382,
              665.09432,
              187.47982,
              672.39032
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              189.61822,
              665.09432,
              202.65582,
              672.39032
            ],
            "text": "des"
          },
          {
            "bbox": [
              204.79502,
              665.09432,
              231.16222,
              672.39032
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              233.30142,
              665.09432,
              237.74942,
              672.39032
            ],
            "text": "2"
          },
          {
            "bbox": [
              239.88782,
              665.09432,
              249.36622,
              672.39032
            ],
            "text": "für"
          },
          {
            "bbox": [
              251.50382,
              665.09432,
              279.23182,
              672.39032
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              281.37022,
              665.09432,
              290.55182,
              672.39032
            ],
            "text": "je-"
          }
        ]
      },
      {
        "bbox": [
          63.77982,
          674.66152,
          154.57902,
          681.95752
        ],
        "id": "pdf-009-line-119",
        "source_page": 9,
        "text": "der Art und Bezeichnung.",
        "words": [
          {
            "bbox": [
              63.77982,
              674.66152,
              75.48142,
              681.95752
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.70222,
              674.66152,
              88.10782,
              681.95752
            ],
            "text": "Art"
          },
          {
            "bbox": [
              90.32942,
              674.66152,
              103.96782,
              681.95752
            ],
            "text": "und"
          },
          {
            "bbox": [
              106.18862,
              674.66152,
              154.57902,
              681.95752
            ],
            "text": "Bezeichnung."
          }
        ]
      },
      {
        "bbox": [
          159.29662,
          696.81032,
          195.03662,
          703.97832
        ],
        "id": "pdf-009-line-121",
        "source_page": 9,
        "text": "Artikel 25",
        "words": [
          {
            "bbox": [
              159.29662,
              696.81032,
              183.92062,
              703.97832
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.14142,
              696.81032,
              195.03662,
              703.97832
            ],
            "text": "25"
          }
        ]
      },
      {
        "bbox": [
          129.32382,
          710.95992,
          225.01102,
          718.12792
        ],
        "id": "pdf-009-line-123",
        "source_page": 9,
        "text": "Verständigungsverfahren",
        "words": [
          {
            "bbox": [
              129.32382,
              710.95992,
              225.01102,
              718.12792
            ],
            "text": "Verständigungsverfahren"
          }
        ]
      },
      {
        "bbox": [
          72.28542,
          725.10952,
          290.55662,
          732.40552
        ],
        "id": "pdf-009-line-125",
        "source_page": 9,
        "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen eines",
        "words": [
          {
            "bbox": [
              72.28542,
              725.10952,
              81.03902,
              732.40552
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.64862,
              725.10952,
              94.40302,
              732.40552
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              97.15182,
              725.10952,
              112.21182,
              732.40552
            ],
            "text": "eine"
          },
          {
            "bbox": [
              114.95982,
              725.10952,
              140.21262,
              732.40552
            ],
            "text": "Person"
          },
          {
            "bbox": [
              142.96142,
              725.10952,
              154.82622,
              732.40552
            ],
            "text": "der"
          },
          {
            "bbox": [
              157.57342,
              725.10952,
              200.76622,
              732.40552
            ],
            "text": "Auffassung,"
          },
          {
            "bbox": [
              203.51422,
              725.10952,
              220.79742,
              732.40552
            ],
            "text": "dass"
          },
          {
            "bbox": [
              223.54702,
              725.10952,
              268.66702,
              732.40552
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              271.41582,
              725.10952,
              290.55662,
              732.40552
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          63.78382,
          734.67672,
          290.56062,
          741.97272
        ],
        "id": "pdf-009-line-127",
        "source_page": 9,
        "text": "Vertragsstaates oder beider Vertragsstaaten für sie zu einer Be-",
        "words": [
          {
            "bbox": [
              63.78382,
              734.67672,
              119.03102,
              741.97272
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              121.38542,
              734.67672,
              137.67902,
              741.97272
            ],
            "text": "oder"
          },
          {
            "bbox": [
              140.03182,
              734.67672,
              162.54622,
              741.97272
            ],
            "text": "beider"
          },
          {
            "bbox": [
              164.89902,
              734.67672,
              220.59422,
              741.97272
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              222.94782,
              734.67672,
              232.42622,
              741.97272
            ],
            "text": "für"
          },
          {
            "bbox": [
              234.77902,
              734.67672,
              244.85022,
              741.97272
            ],
            "text": "sie"
          },
          {
            "bbox": [
              247.20382,
              734.67672,
              255.49182,
              741.97272
            ],
            "text": "zu"
          },
          {
            "bbox": [
              257.84542,
              734.67672,
              275.32222,
              741.97272
            ],
            "text": "einer"
          },
          {
            "bbox": [
              277.67502,
              734.67672,
              290.56062,
              741.97272
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          63.78862,
          744.24392,
          290.56062,
          751.53992
        ],
        "id": "pdf-009-line-129",
        "source_page": 9,
        "text": "steuerung führen oder führen werden, die diesem Abkommen",
        "words": [
          {
            "bbox": [
              63.78862,
              744.24392,
              100.10782,
              751.53992
            ],
            "text": "steuerung"
          },
          {
            "bbox": [
              102.95102,
              744.24392,
              125.91742,
              751.53992
            ],
            "text": "führen"
          },
          {
            "bbox": [
              128.75982,
              744.24392,
              145.31982,
              751.53992
            ],
            "text": "oder"
          },
          {
            "bbox": [
              148.16142,
              744.24392,
              171.12782,
              751.53992
            ],
            "text": "führen"
          },
          {
            "bbox": [
              173.97022,
              744.24392,
              203.08702,
              751.53992
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              205.92862,
              744.24392,
              216.91982,
              751.53992
            ],
            "text": "die"
          },
          {
            "bbox": [
              219.76222,
              744.24392,
              246.13822,
              751.53992
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              248.97982,
              744.24392,
              290.56062,
              751.53992
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
          63.78862,
          753.81112,
          290.56462,
          761.10712
        ],
        "id": "pdf-009-line-131",
        "source_page": 9,
        "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-",
        "words": [
          {
            "bbox": [
              63.78862,
              753.81112,
              81.27342,
              761.10712
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              83.83422,
              753.81112,
              121.76142,
              761.10712
            ],
            "text": "entspricht,"
          },
          {
            "bbox": [
              124.32142,
              753.81112,
              132.91342,
              761.10712
            ],
            "text": "so"
          },
          {
            "bbox": [
              135.47502,
              753.81112,
              152.81582,
              761.10712
            ],
            "text": "kann"
          },
          {
            "bbox": [
              155.37662,
              753.81112,
              165.44782,
              761.10712
            ],
            "text": "sie"
          },
          {
            "bbox": [
              168.00862,
              753.81112,
              214.53582,
              761.10712
            ],
            "text": "unbeschadet"
          },
          {
            "bbox": [
              217.09662,
              753.81112,
              228.79822,
              761.10712
            ],
            "text": "der"
          },
          {
            "bbox": [
              231.35822,
              753.81112,
              248.84382,
              761.10712
            ],
            "text": "nach"
          },
          {
            "bbox": [
              251.40462,
              753.81112,
              267.26622,
              761.10712
            ],
            "text": "dem"
          },
          {
            "bbox": [
              269.82622,
              753.81112,
              290.56462,
              761.10712
            ],
            "text": "inner-"
          }
        ]
      },
      {
        "bbox": [
          63.79262,
          763.37832,
          290.56702,
          770.67432
        ],
        "id": "pdf-009-line-133",
        "source_page": 9,
        "text": "staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel ih-",
        "words": [
          {
            "bbox": [
              63.79262,
              763.37832,
              102.45742,
              770.67432
            ],
            "text": "staatlichen"
          },
          {
            "bbox": [
              104.73502,
              763.37832,
              125.77102,
              770.67432
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              128.04862,
              763.37832,
              149.82062,
              770.67432
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              152.09742,
              763.37832,
              179.53022,
              770.67432
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              181.80782,
              763.37832,
              232.03262,
              770.67432
            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
              234.31022,
              763.37832,
              278.95502,
              770.67432
            ],
            "text": "Rechtsmittel"
          },
          {
            "bbox": [
              281.23262,
              763.37832,
              290.56702,
              770.67432
            ],
            "text": "ih-"
          }
        ]
      },
      {
        "bbox": [
          63.79502,
          772.94552,
          290.56302,
          780.24152
        ],
        "id": "pdf-009-line-135",
        "source_page": 9,
        "text": "ren Fall der zuständigen Behörde des Vertragsstaates, in dem sie",
        "words": [
          {
            "bbox": [
              63.79502,
              772.94552,
              74.95662,
              780.24152
            ],
            "text": "ren"
          },
          {
            "bbox": [
              76.90622,
              772.94552,
              88.81102,
              780.24152
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              90.76062,
              772.94552,
              102.36302,
              780.24152
            ],
            "text": "der"
          },
          {
            "bbox": [
              104.31182,
              772.94552,
              147.21822,
              780.24152
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              149.16782,
              772.94552,
              179.23902,
              780.24152
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              181.18862,
              772.94552,
              194.12702,
              780.24152
            ],
            "text": "des"
          },
          {
            "bbox": [
              196.07742,
              772.94552,
              252.80702,
              780.24152
            ],
            "text": "Vertragsstaates,"
          },
          {
            "bbox": [
              254.75662,
              772.94552,
              260.93022,
              780.24152
            ],
            "text": "in"
          },
          {
            "bbox": [
              262.87982,
              772.94552,
              278.64222,
              780.24152
            ],
            "text": "dem"
          },
          {
            "bbox": [
              280.59102,
              772.94552,
              290.56302,
              780.24152
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          304.73822,
          75.12064,
          531.50918,
          82.41664
        ],
        "id": "pdf-009-line-004",
        "source_page": 9,
        "text": "ansässig ist, oder, sofern ihr Fall von Artikel 24 Absatz 1 erfasst",
        "words": [
          {
            "bbox": [
              304.73822,
              75.12064,
              336.14262,
              82.41664
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              338.5003,
              75.12064,
              349.01918,
              82.41664
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              351.37582,
              75.12064,
              369.5059,
              82.41664
            ],
            "text": "oder,"
          },
          {
            "bbox": [
              371.86254,
              75.12064,
              394.22646,
              82.41664
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              396.58366,
              75.12064,
              405.4703,
              82.41664
            ],
            "text": "ihr"
          },
          {
            "bbox": [
              407.8263,
              75.12064,
              419.87958,
              82.41664
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              422.23686,
              75.12064,
              435.27662,
              82.41664
            ],
            "text": "von"
          },
          {
            "bbox": [
              437.63382,
              75.12064,
              460.00158,
              82.41664
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              462.35886,
              75.12064,
              471.25414,
              82.41664
            ],
            "text": "24"
          },
          {
            "bbox": [
              473.61134,
              75.12064,
              498.1915,
              82.41664
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              500.54926,
              75.12064,
              504.99726,
              82.41664
            ],
            "text": "1"
          },
          {
            "bbox": [
              507.35446,
              75.12064,
              531.50918,
              82.41664
            ],
            "text": "erfasst"
          }
        ]
      },
      {
        "bbox": [
          304.7379,
          84.68768,
          531.50838,
          91.98368
        ],
        "id": "pdf-009-line-006",
        "source_page": 9,
        "text": "wird, der zuständigen Behörde des Vertragsstaates unterbreiten,",
        "words": [
          {
            "bbox": [
              304.7379,
              84.68768,
              321.96718,
              91.98368
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              323.94318,
              84.68768,
              335.59806,
              91.98368
            ],
            "text": "der"
          },
          {
            "bbox": [
              337.5735,
              84.68768,
              380.74366,
              91.98368
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              382.72022,
              84.68768,
              412.9499,
              91.98368
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              414.92606,
              84.68768,
              427.91694,
              91.98368
            ],
            "text": "des"
          },
          {
            "bbox": [
              429.89422,
              84.68768,
              484.81678,
              91.98368
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              486.79406,
              84.68768,
              531.50838,
              91.98368
            ],
            "text": "unterbreiten,"
          }
        ]
      },
      {
        "bbox": [
          304.73742,
          94.25456,
          531.50942,
          101.55056
        ],
        "id": "pdf-009-line-008",
        "source_page": 9,
        "text": "dessen Staatsangehöriger sie ist. Der Fall muss innerhalb von",
        "words": [
          {
            "bbox": [
              304.73742,
              94.25456,
              330.88182,
              101.55056
            ],
            "text": "dessen"
          },
          {
            "bbox": [
              333.6211,
              94.25456,
              400.2303,
              101.55056
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              402.96846,
              94.25456,
              413.18566,
              101.55056
            ],
            "text": "sie"
          },
          {
            "bbox": [
              415.92462,
              94.25456,
              426.66222,
              101.55056
            ],
            "text": "ist."
          },
          {
            "bbox": [
              429.40094,
              94.25456,
              442.13638,
              101.55056
            ],
            "text": "Der"
          },
          {
            "bbox": [
              444.87454,
              94.25456,
              457.14654,
              101.55056
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              459.88606,
              94.25456,
              479.37414,
              101.55056
            ],
            "text": "muss"
          },
          {
            "bbox": [
              482.11422,
              94.25456,
              515.58558,
              101.55056
            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
              518.3239,
              94.25456,
              531.50942,
              101.55056
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          304.73662,
          103.82144,
          531.50782,
          111.11744
        ],
        "id": "pdf-009-line-010",
        "source_page": 9,
        "text": "drei Jahren nach der ersten Mitteilung der Maßnahme unterbrei-",
        "words": [
          {
            "bbox": [
              304.73662,
              103.82144,
              318.06726,
              111.11744
            ],
            "text": "drei"
          },
          {
            "bbox": [
              320.1339,
              103.82144,
              344.28694,
              111.11744
            ],
            "text": "Jahren"
          },
          {
            "bbox": [
              346.3535,
              103.82144,
              363.83854,
              111.11744
            ],
            "text": "nach"
          },
          {
            "bbox": [
              365.9051,
              103.82144,
              377.60614,
              111.11744
            ],
            "text": "der"
          },
          {
            "bbox": [
              379.6715,
              103.82144,
              401.79326,
              111.11744
            ],
            "text": "ersten"
          },
          {
            "bbox": [
              403.85982,
              103.82144,
              438.87558,
              111.11744
            ],
            "text": "Mitteilung"
          },
          {
            "bbox": [
              440.94262,
              103.82144,
              452.64366,
              111.11744
            ],
            "text": "der"
          },
          {
            "bbox": [
              454.70902,
              103.82144,
              494.72574,
              111.11744
            ],
            "text": "Maßnahme"
          },
          {
            "bbox": [
              496.7919,
              103.82144,
              531.50782,
              111.11744
            ],
            "text": "unterbrei-"
          }
        ]
      },
      {
        "bbox": [
          304.73598,
          113.38832,
          531.50766,
          120.68432
        ],
        "id": "pdf-009-line-012",
        "source_page": 9,
        "text": "tet werden, die zu einer diesem Abkommen nicht entsprechen-",
        "words": [
          {
            "bbox": [
              304.73598,
              113.38832,
              313.97278,
              120.68432
            ],
            "text": "tet"
          },
          {
            "bbox": [
              316.54678,
              113.38832,
              345.13006,
              120.68432
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              347.70326,
              113.38832,
              358.51678,
              120.68432
            ],
            "text": "die"
          },
          {
            "bbox": [
              361.09014,
              113.38832,
              369.37798,
              120.68432
            ],
            "text": "zu"
          },
          {
            "bbox": [
              371.95174,
              113.38832,
              389.42814,
              120.68432
            ],
            "text": "einer"
          },
          {
            "bbox": [
              392.0007,
              113.38832,
              417.93198,
              120.68432
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              420.50478,
              113.38832,
              461.46254,
              120.68432
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              464.0363,
              113.38832,
              481.5211,
              120.68432
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              484.0951,
              113.38832,
              531.50766,
              120.68432
            ],
            "text": "entsprechen-"
          }
        ]
      },
      {
        "bbox": [
          304.73558,
          122.95536,
          386.75254,
          130.25136
        ],
        "id": "pdf-009-line-014",
        "source_page": 9,
        "text": "den Besteuerung führt.",
        "words": [
          {
            "bbox": [
              304.73558,
              122.95536,
              318.22062,
              130.25136
            ],
            "text": "den"
          },
          {
            "bbox": [
              320.44262,
              122.95536,
              365.82358,
              130.25136
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              368.04606,
              122.95536,
              386.75254,
              130.25136
            ],
            "text": "führt."
          }
        ]
      },
      {
        "bbox": [
          313.23926,
          136.94952,
          531.5067,
          144.24552
        ],
        "id": "pdf-009-line-015",
        "source_page": 9,
        "text": "(2) Hält die zuständige Behörde die Einwendung für begründet",
        "words": [
          {
            "bbox": [
              313.23926,
              136.94952,
              321.6579,
              144.24552
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.93254,
              136.94952,
              340.04206,
              144.24552
            ],
            "text": "Hält"
          },
          {
            "bbox": [
              341.95654,
              136.94952,
              352.59926,
              144.24552
            ],
            "text": "die"
          },
          {
            "bbox": [
              354.51318,
              136.94952,
              392.69846,
              144.24552
            ],
            "text": "zuständige"
          },
          {
            "bbox": [
              394.61238,
              136.94952,
              424.46798,
              144.24552
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              426.3819,
              136.94952,
              437.02462,
              144.24552
            ],
            "text": "die"
          },
          {
            "bbox": [
              438.93854,
              136.94952,
              482.31222,
              144.24552
            ],
            "text": "Einwendung"
          },
          {
            "bbox": [
              484.22702,
              136.94952,
              493.53446,
              144.24552
            ],
            "text": "für"
          },
          {
            "bbox": [
              495.44758,
              136.94952,
              531.5067,
              144.24552
            ],
            "text": "begründet"
          }
        ]
      },
      {
        "bbox": [
          304.73526,
          146.5164,
          531.50614,
          153.8124
        ],
        "id": "pdf-009-line-017",
        "source_page": 9,
        "text": "und ist sie selbst nicht in der Lage, eine befriedigende Lösung",
        "words": [
          {
            "bbox": [
              304.73526,
              146.5164,
              318.42326,
              153.8124
            ],
            "text": "und"
          },
          {
            "bbox": [
              321.11334,
              146.5164,
              329.45838,
              153.8124
            ],
            "text": "ist"
          },
          {
            "bbox": [
              332.1499,
              146.5164,
              342.27094,
              153.8124
            ],
            "text": "sie"
          },
          {
            "bbox": [
              344.96182,
              146.5164,
              366.41822,
              153.8124
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              369.10974,
              146.5164,
              386.69366,
              153.8124
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              389.38518,
              146.5164,
              395.63342,
              153.8124
            ],
            "text": "in"
          },
          {
            "bbox": [
              398.32462,
              146.5164,
              410.07518,
              153.8124
            ],
            "text": "der"
          },
          {
            "bbox": [
              412.76526,
              146.5164,
              432.71726,
              153.8124
            ],
            "text": "Lage,"
          },
          {
            "bbox": [
              435.4079,
              146.5164,
              450.29582,
              153.8124
            ],
            "text": "eine"
          },
          {
            "bbox": [
              452.9867,
              146.5164,
              502.3103,
              153.8124
            ],
            "text": "befriedigende"
          },
          {
            "bbox": [
              505.00118,
              146.5164,
              531.50614,
              153.8124
            ],
            "text": "Lösung"
          }
        ]
      },
      {
        "bbox": [
          304.73534,
          156.08328,
          531.50622,
          163.37928
        ],
        "id": "pdf-009-line-018",
        "source_page": 9,
        "text": "herbeizuführen, so wird sie sich bemühen, den Fall durch",
        "words": [
          {
            "bbox": [
              304.73534,
              156.08328,
              361.22982,
              163.37928
            ],
            "text": "herbeizuführen,"
          },
          {
            "bbox": [
              365.98734,
              156.08328,
              374.6683,
              163.37928
            ],
            "text": "so"
          },
          {
            "bbox": [
              379.42702,
              156.08328,
              394.79334,
              163.37928
            ],
            "text": "wird"
          },
          {
            "bbox": [
              399.55038,
              156.08328,
              409.79966,
              163.37928
            ],
            "text": "sie"
          },
          {
            "bbox": [
              414.5575,
              156.08328,
              429.3427,
              163.37928
            ],
            "text": "sich"
          },
          {
            "bbox": [
              434.10078,
              156.08328,
              470.44342,
              163.37928
            ],
            "text": "bemühen,"
          },
          {
            "bbox": [
              475.20094,
              156.08328,
              488.86398,
              163.37928
            ],
            "text": "den"
          },
          {
            "bbox": [
              493.62206,
              156.08328,
              505.9423,
              163.37928
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              510.70054,
              156.08328,
              531.50622,
              163.37928
            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
          304.7355,
          165.65016,
          531.50766,
          172.94616
        ],
        "id": "pdf-009-line-020",
        "source_page": 9,
        "text": "Verständigung mit der zuständigen Behörde des anderen Ver-",
        "words": [
          {
            "bbox": [
              304.7355,
              165.65016,
              356.92942,
              172.94616
            ],
            "text": "Verständigung"
          },
          {
            "bbox": [
              359.66566,
              165.65016,
              370.92182,
              172.94616
            ],
            "text": "mit"
          },
          {
            "bbox": [
              373.65774,
              165.65016,
              385.49726,
              172.94616
            ],
            "text": "der"
          },
          {
            "bbox": [
              388.23174,
              165.65016,
              432.32502,
              172.94616
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              435.0607,
              165.65016,
              465.84422,
              172.94616
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              468.5795,
              165.65016,
              481.75502,
              172.94616
            ],
            "text": "des"
          },
          {
            "bbox": [
              484.49142,
              165.65016,
              513.94638,
              172.94616
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              516.68206,
              165.65016,
              531.50766,
              172.94616
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.73542,
          175.2172,
          531.50742,
          182.5132
        ],
        "id": "pdf-009-line-022",
        "source_page": 9,
        "text": "tragsstaates so zu regeln, dass eine diesem Abkommen nicht",
        "words": [
          {
            "bbox": [
              304.73542,
              175.2172,
              349.41526,
              182.5132
            ],
            "text": "tragsstaates"
          },
          {
            "bbox": [
              352.18766,
              175.2172,
              360.86862,
              182.5132
            ],
            "text": "so"
          },
          {
            "bbox": [
              363.64086,
              175.2172,
              372.01766,
              182.5132
            ],
            "text": "zu"
          },
          {
            "bbox": [
              374.78926,
              175.2172,
              399.46886,
              182.5132
            ],
            "text": "regeln,"
          },
          {
            "bbox": [
              402.2399,
              175.2172,
              419.5439,
              182.5132
            ],
            "text": "dass"
          },
          {
            "bbox": [
              422.3163,
              175.2172,
              437.3967,
              182.5132
            ],
            "text": "eine"
          },
          {
            "bbox": [
              440.16806,
              175.2172,
              466.5443,
              182.5132
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              469.31494,
              175.2172,
              510.89534,
              182.5132
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              513.66686,
              175.2172,
              531.50742,
              182.5132
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          304.7355,
          184.78408,
          531.50718,
          192.08008
        ],
        "id": "pdf-009-line-024",
        "source_page": 9,
        "text": "entsprechende Besteuerung vermieden wird. Die Verständi-",
        "words": [
          {
            "bbox": [
              304.7355,
              184.78408,
              359.14182,
              192.08008
            ],
            "text": "entsprechende"
          },
          {
            "bbox": [
              363.40022,
              184.78408,
              409.67086,
              192.08008
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              413.93014,
              184.78408,
              451.97662,
              192.08008
            ],
            "text": "vermieden"
          },
          {
            "bbox": [
              456.23526,
              184.78408,
              473.9127,
              192.08008
            ],
            "text": "wird."
          },
          {
            "bbox": [
              478.17078,
              184.78408,
              490.05086,
              192.08008
            ],
            "text": "Die"
          },
          {
            "bbox": [
              494.30926,
              184.78408,
              531.50718,
              192.08008
            ],
            "text": "Verständi-"
          }
        ]
      },
      {
        "bbox": [
          304.73534,
          194.35096,
          531.5083,
          201.64696
        ],
        "id": "pdf-009-line-026",
        "source_page": 9,
        "text": "gungsregelung ist ungeachtet der Fristen des innerstaatlichen",
        "words": [
          {
            "bbox": [
              304.73534,
              194.35096,
              358.78438,
              201.64696
            ],
            "text": "gungsregelung"
          },
          {
            "bbox": [
              361.5355,
              194.35096,
              369.9991,
              201.64696
            ],
            "text": "ist"
          },
          {
            "bbox": [
              372.74998,
              194.35096,
              413.5627,
              201.64696
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              416.31358,
              194.35096,
              428.18302,
              201.64696
            ],
            "text": "der"
          },
          {
            "bbox": [
              430.93254,
              194.35096,
              455.24678,
              201.64696
            ],
            "text": "Fristen"
          },
          {
            "bbox": [
              457.99742,
              194.35096,
              471.20286,
              201.64696
            ],
            "text": "des"
          },
          {
            "bbox": [
              473.95414,
              194.35096,
              531.5083,
              201.64696
            ],
            "text": "innerstaatlichen"
          }
        ]
      },
      {
        "bbox": [
          304.73614,
          203.91784,
          457.31342,
          211.21384
        ],
        "id": "pdf-009-line-028",
        "source_page": 9,
        "text": "Rechts der Vertragsstaaten durchzuführen.",
        "words": [
          {
            "bbox": [
              304.73614,
              203.91784,
              329.77118,
              211.21384
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              331.9939,
              203.91784,
              343.69494,
              211.21384
            ],
            "text": "der"
          },
          {
            "bbox": [
              345.91574,
              203.91784,
              401.60958,
              211.21384
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              403.83158,
              203.91784,
              457.31342,
              211.21384
            ],
            "text": "durchzuführen."
          }
        ]
      },
      {
        "bbox": [
          313.23982,
          217.912,
          531.50766,
          225.208
        ],
        "id": "pdf-009-line-030",
        "source_page": 9,
        "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden",
        "words": [
          {
            "bbox": [
              313.23982,
              217.912,
              322.00726,
              225.208
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.6307,
              217.912,
              338.51078,
              225.208
            ],
            "text": "Die"
          },
          {
            "bbox": [
              342.03974,
              217.912,
              386.33038,
              225.208
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              389.85958,
              217.912,
              425.2975,
              225.208
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              428.8267,
              217.912,
              440.70574,
              225.208
            ],
            "text": "der"
          },
          {
            "bbox": [
              444.2339,
              217.912,
              501.1735,
              225.208
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              504.7027,
              217.912,
              531.50766,
              225.208
            ],
            "text": "werden"
          }
        ]
      },
      {
        "bbox": [
          304.7359,
          227.47888,
          531.50734,
          234.77488
        ],
        "id": "pdf-009-line-032",
        "source_page": 9,
        "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Ausle-",
        "words": [
          {
            "bbox": [
              304.7359,
              227.47888,
              319.25414,
              234.77488
            ],
            "text": "sich"
          },
          {
            "bbox": [
              321.77006,
              227.47888,
              357.49014,
              234.77488
            ],
            "text": "bemühen,"
          },
          {
            "bbox": [
              360.0055,
              227.47888,
              416.44542,
              234.77488
            ],
            "text": "Schwierigkeiten"
          },
          {
            "bbox": [
              418.96134,
              227.47888,
              435.25414,
              234.77488
            ],
            "text": "oder"
          },
          {
            "bbox": [
              437.76886,
              227.47888,
              465.30518,
              234.77488
            ],
            "text": "Zweifel,"
          },
          {
            "bbox": [
              467.82054,
              227.47888,
              478.63406,
              234.77488
            ],
            "text": "die"
          },
          {
            "bbox": [
              481.14958,
              227.47888,
              491.96262,
              234.77488
            ],
            "text": "bei"
          },
          {
            "bbox": [
              494.47862,
              227.47888,
              506.17966,
              234.77488
            ],
            "text": "der"
          },
          {
            "bbox": [
              508.69438,
              227.47888,
              531.50734,
              234.77488
            ],
            "text": "Ausle-"
          }
        ]
      },
      {
        "bbox": [
          304.7355,
          237.04584,
          531.50798,
          244.34184
        ],
        "id": "pdf-009-line-034",
        "source_page": 9,
        "text": "gung oder Anwendung dieses Abkommens entstehen, in gegen-",
        "words": [
          {
            "bbox": [
              304.7355,
              237.04584,
              322.73582,
              244.34184
            ],
            "text": "gung"
          },
          {
            "bbox": [
              324.70998,
              237.04584,
              340.92478,
              244.34184
            ],
            "text": "oder"
          },
          {
            "bbox": [
              342.89726,
              237.04584,
              385.3535,
              244.34184
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              387.32766,
              237.04584,
              410.30494,
              244.34184
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              412.27934,
              237.04584,
              457.02838,
              244.34184
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              459.00278,
              237.04584,
              496.1607,
              244.34184
            ],
            "text": "entstehen,"
          },
          {
            "bbox": [
              498.13382,
              237.04584,
              504.33118,
              244.34184
            ],
            "text": "in"
          },
          {
            "bbox": [
              506.30486,
              237.04584,
              531.50798,
              244.34184
            ],
            "text": "gegen-"
          }
        ]
      },
      {
        "bbox": [
          304.73502,
          246.61272,
          531.50686,
          253.90872
        ],
        "id": "pdf-009-line-036",
        "source_page": 9,
        "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-",
        "words": [
          {
            "bbox": [
              304.73502,
              246.61272,
              334.81078,
              253.90872
            ],
            "text": "seitigem"
          },
          {
            "bbox": [
              336.84814,
              246.61272,
              387.6691,
              253.90872
            ],
            "text": "Einvernehmen"
          },
          {
            "bbox": [
              389.70742,
              246.61272,
              397.99526,
              253.90872
            ],
            "text": "zu"
          },
          {
            "bbox": [
              400.03358,
              246.61272,
              438.99366,
              253.90872
            ],
            "text": "beseitigen."
          },
          {
            "bbox": [
              441.03142,
              246.61272,
              452.28638,
              253.90872
            ],
            "text": "Sie"
          },
          {
            "bbox": [
              454.3243,
              246.61272,
              480.60622,
              253.90872
            ],
            "text": "können"
          },
          {
            "bbox": [
              482.64454,
              246.61272,
              500.12958,
              253.90872
            ],
            "text": "auch"
          },
          {
            "bbox": [
              502.1679,
              246.61272,
              531.50686,
              253.90872
            ],
            "text": "gemein-"
          }
        ]
      },
      {
        "bbox": [
          304.73478,
          256.17968,
          531.50662,
          263.47568
        ],
        "id": "pdf-009-line-038",
        "source_page": 9,
        "text": "sam darüber beraten, wie eine Doppelbesteuerung in Fällen",
        "words": [
          {
            "bbox": [
              304.73478,
              256.17968,
              320.03166,
              263.47568
            ],
            "text": "sam"
          },
          {
            "bbox": [
              323.81558,
              256.17968,
              352.19694,
              263.47568
            ],
            "text": "darüber"
          },
          {
            "bbox": [
              355.98078,
              256.17968,
              385.7923,
              263.47568
            ],
            "text": "beraten,"
          },
          {
            "bbox": [
              389.57662,
              256.17968,
              401.88846,
              263.47568
            ],
            "text": "wie"
          },
          {
            "bbox": [
              405.6731,
              256.17968,
              420.7535,
              263.47568
            ],
            "text": "eine"
          },
          {
            "bbox": [
              424.53814,
              256.17968,
              496.38342,
              263.47568
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              500.16894,
              256.17968,
              506.48126,
              263.47568
            ],
            "text": "in"
          },
          {
            "bbox": [
              510.26614,
              256.17968,
              531.50662,
              263.47568
            ],
            "text": "Fällen"
          }
        ]
      },
      {
        "bbox": [
          304.73526,
          265.74656,
          531.50678,
          273.04256
        ],
        "id": "pdf-009-line-040",
        "source_page": 9,
        "text": "vermieden werden kann, die in diesem Abkommen nicht behan-",
        "words": [
          {
            "bbox": [
              304.73526,
              265.74656,
              342.06982,
              273.04256
            ],
            "text": "vermieden"
          },
          {
            "bbox": [
              344.1655,
              265.74656,
              370.5255,
              273.04256
            ],
            "text": "werden"
          },
          {
            "bbox": [
              372.62118,
              265.74656,
              392.18502,
              273.04256
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              394.28014,
              265.74656,
              405.09366,
              273.04256
            ],
            "text": "die"
          },
          {
            "bbox": [
              407.18894,
              265.74656,
              413.4123,
              273.04256
            ],
            "text": "in"
          },
          {
            "bbox": [
              415.50798,
              265.74656,
              441.43926,
              273.04256
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              443.53398,
              265.74656,
              484.49174,
              273.04256
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              486.58742,
              265.74656,
              504.07222,
              273.04256
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              506.16814,
              265.74656,
              531.50678,
              273.04256
            ],
            "text": "behan-"
          }
        ]
      },
      {
        "bbox": [
          304.73478,
          275.31352,
          531.50622,
          282.60952
        ],
        "id": "pdf-009-line-042",
        "source_page": 9,
        "text": "delt sind. Der Unterbreitung eines Falles nach Absatz 1 bedarf",
        "words": [
          {
            "bbox": [
              304.73478,
              275.31352,
              318.17854,
              282.60952
            ],
            "text": "delt"
          },
          {
            "bbox": [
              320.88246,
              275.31352,
              338.21974,
              282.60952
            ],
            "text": "sind."
          },
          {
            "bbox": [
              340.9227,
              275.31352,
              353.5867,
              282.60952
            ],
            "text": "Der"
          },
          {
            "bbox": [
              356.2891,
              275.31352,
              405.67222,
              282.60952
            ],
            "text": "Unterbreitung"
          },
          {
            "bbox": [
              408.3763,
              275.31352,
              427.33718,
              282.60952
            ],
            "text": "eines"
          },
          {
            "bbox": [
              430.0415,
              275.31352,
              450.5747,
              282.60952
            ],
            "text": "Falles"
          },
          {
            "bbox": [
              453.27902,
              275.31352,
              470.87542,
              282.60952
            ],
            "text": "nach"
          },
          {
            "bbox": [
              473.57902,
              275.31352,
              498.34486,
              282.60952
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              501.0491,
              275.31352,
              505.4971,
              282.60952
            ],
            "text": "1"
          },
          {
            "bbox": [
              508.2007,
              275.31352,
              531.50622,
              282.60952
            ],
            "text": "bedarf"
          }
        ]
      },
      {
        "bbox": [
          304.7347,
          284.8804,
          366.64998,
          292.1764
        ],
        "id": "pdf-009-line-044",
        "source_page": 9,
        "text": "es insoweit nicht.",
        "words": [
          {
            "bbox": [
              304.7347,
              284.8804,
              313.02958,
              292.1764
            ],
            "text": "es"
          },
          {
            "bbox": [
              315.2523,
              284.8804,
              344.71942,
              292.1764
            ],
            "text": "insoweit"
          },
          {
            "bbox": [
              346.94166,
              284.8804,
              366.64998,
              292.1764
            ],
            "text": "nicht."
          }
        ]
      },
      {
        "bbox": [
          313.23838,
          298.87448,
          531.50678,
          306.17048
        ],
        "id": "pdf-009-line-046",
        "source_page": 9,
        "text": "(4) Die zuständigen Behörden der Vertragsstaaten können zur",
        "words": [
          {
            "bbox": [
              313.23838,
              298.87448,
              321.77758,
              306.17048
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.17278,
              298.87448,
              337.8247,
              306.17048
            ],
            "text": "Die"
          },
          {
            "bbox": [
              339.79878,
              298.87448,
              382.94806,
              306.17048
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              384.92254,
              298.87448,
              419.56126,
              306.17048
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              421.53574,
              298.87448,
              433.18646,
              306.17048
            ],
            "text": "der"
          },
          {
            "bbox": [
              435.15974,
              298.87448,
              490.50102,
              306.17048
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              492.4755,
              298.87448,
              518.6315,
              306.17048
            ],
            "text": "können"
          },
          {
            "bbox": [
              520.60598,
              298.87448,
              531.50678,
              306.17048
            ],
            "text": "zur"
          }
        ]
      },
      {
        "bbox": [
          304.73406,
          308.44152,
          531.5051,
          315.73752
        ],
        "id": "pdf-009-line-048",
        "source_page": 9,
        "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Absät-",
        "words": [
          {
            "bbox": [
              304.73406,
              308.44152,
              355.68918,
              315.73752
            ],
            "text": "Herbeiführung"
          },
          {
            "bbox": [
              357.75142,
              308.44152,
              375.22782,
              315.73752
            ],
            "text": "einer"
          },
          {
            "bbox": [
              377.28838,
              308.44152,
              408.25142,
              315.73752
            ],
            "text": "Einigung"
          },
          {
            "bbox": [
              410.31366,
              308.44152,
              418.91302,
              315.73752
            ],
            "text": "im"
          },
          {
            "bbox": [
              420.97382,
              308.44152,
              441.12334,
              315.73752
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              443.1847,
              308.44152,
              454.88574,
              315.73752
            ],
            "text": "der"
          },
          {
            "bbox": [
              456.9463,
              308.44152,
              505.59142,
              315.73752
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              507.65318,
              308.44152,
              531.5051,
              315.73752
            ],
            "text": "Absät-"
          }
        ]
      },
      {
        "bbox": [
          304.7331,
          318.0084,
          531.50462,
          325.3044
        ],
        "id": "pdf-009-line-050",
        "source_page": 9,
        "text": "ze unmittelbar miteinander verkehren, gegebenenfalls auch durch",
        "words": [
          {
            "bbox": [
              304.7331,
              318.0084,
              312.63782,
              325.3044
            ],
            "text": "ze"
          },
          {
            "bbox": [
              314.55054,
              318.0084,
              353.88966,
              325.3044
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              355.80158,
              318.0084,
              396.91614,
              325.3044
            ],
            "text": "miteinander"
          },
          {
            "bbox": [
              398.82806,
              318.0084,
              435.34894,
              325.3044
            ],
            "text": "verkehren,"
          },
          {
            "bbox": [
              437.26142,
              318.0084,
              490.3487,
              325.3044
            ],
            "text": "gegebenenfalls"
          },
          {
            "bbox": [
              492.26246,
              318.0084,
              509.48782,
              325.3044
            ],
            "text": "auch"
          },
          {
            "bbox": [
              511.40094,
              318.0084,
              531.50462,
              325.3044
            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
          304.73342,
          327.57528,
          531.50518,
          334.87128
        ],
        "id": "pdf-009-line-052",
        "source_page": 9,
        "text": "eine aus ihnen oder ihren Vertretern bestehende gemeinsame",
        "words": [
          {
            "bbox": [
              304.73342,
              327.57528,
              319.81382,
              334.87128
            ],
            "text": "eine"
          },
          {
            "bbox": [
              322.65326,
              327.57528,
              335.57334,
              334.87128
            ],
            "text": "aus"
          },
          {
            "bbox": [
              338.41382,
              327.57528,
              358.18238,
              334.87128
            ],
            "text": "ihnen"
          },
          {
            "bbox": [
              361.02206,
              327.57528,
              377.5819,
              334.87128
            ],
            "text": "oder"
          },
          {
            "bbox": [
              380.42054,
              327.57528,
              398.25942,
              334.87128
            ],
            "text": "ihren"
          },
          {
            "bbox": [
              401.0991,
              327.57528,
              436.60358,
              334.87128
            ],
            "text": "Vertretern"
          },
          {
            "bbox": [
              439.44326,
              327.57528,
              482.22534,
              334.87128
            ],
            "text": "bestehende"
          },
          {
            "bbox": [
              485.06478,
              327.57528,
              531.50518,
              334.87128
            ],
            "text": "gemeinsame"
          }
        ]
      },
      {
        "bbox": [
          304.7335,
          337.14216,
          351.02198,
          344.43816
        ],
        "id": "pdf-009-line-054",
        "source_page": 9,
        "text": "Kommission.",
        "words": [
          {
            "bbox": [
              304.7335,
              337.14216,
              351.02198,
              344.43816
            ],
            "text": "Kommission."
          }
        ]
      },
      {
        "bbox": [
          313.23726,
          351.1364,
          531.50518,
          358.4324
        ],
        "id": "pdf-009-line-056",
        "source_page": 9,
        "text": "(5) Haben sich die zuständigen Behörden im Rahmen eines",
        "words": [
          {
            "bbox": [
              313.23726,
              351.1364,
              321.92334,
              358.4324
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.46542,
              351.1364,
              350.21382,
              358.4324
            ],
            "text": "Haben"
          },
          {
            "bbox": [
              352.92854,
              351.1364,
              367.5915,
              358.4324
            ],
            "text": "sich"
          },
          {
            "bbox": [
              370.30622,
              351.1364,
              381.21622,
              358.4324
            ],
            "text": "die"
          },
          {
            "bbox": [
              383.93062,
              351.1364,
              427.81414,
              358.4324
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              430.52886,
              351.1364,
              465.68174,
              358.4324
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              468.39646,
              351.1364,
              477.04406,
              358.4324
            ],
            "text": "im"
          },
          {
            "bbox": [
              479.75774,
              351.1364,
              509.78494,
              358.4324
            ],
            "text": "Rahmen"
          },
          {
            "bbox": [
              512.49966,
              351.1364,
              531.50518,
              358.4324
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
          304.73318,
          360.70336,
          531.50366,
          367.99936
        ],
        "id": "pdf-009-line-058",
        "source_page": 9,
        "text": "Verständigungsverfahrens nach diesem Artikel erfolglos um eine",
        "words": [
          {
            "bbox": [
              304.73318,
              360.70336,
              397.24278,
              367.99936
            ],
            "text": "Verständigungsverfahrens"
          },
          {
            "bbox": [
              399.2347,
              360.70336,
              416.6943,
              367.99936
            ],
            "text": "nach"
          },
          {
            "bbox": [
              418.6855,
              360.70336,
              444.57438,
              367.99936
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              446.56462,
              360.70336,
              468.88142,
              367.99936
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              470.8727,
              360.70336,
              501.47062,
              367.99936
            ],
            "text": "erfolglos"
          },
          {
            "bbox": [
              503.46254,
              360.70336,
              514.72534,
              367.99936
            ],
            "text": "um"
          },
          {
            "bbox": [
              516.71558,
              360.70336,
              531.50366,
              367.99936
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          304.73302,
          370.27024,
          531.50406,
          377.56624
        ],
        "id": "pdf-009-line-060",
        "source_page": 9,
        "text": "umfassende Einigung in einem Fall bemüht, so wird der Fall",
        "words": [
          {
            "bbox": [
              304.73302,
              370.27024,
              349.2455,
              377.56624
            ],
            "text": "umfassende"
          },
          {
            "bbox": [
              352.77558,
              370.27024,
              384.36118,
              377.56624
            ],
            "text": "Einigung"
          },
          {
            "bbox": [
              387.89214,
              370.27024,
              394.20446,
              377.56624
            ],
            "text": "in"
          },
          {
            "bbox": [
              397.73478,
              370.27024,
              419.7271,
              377.56624
            ],
            "text": "einem"
          },
          {
            "bbox": [
              423.25646,
              370.27024,
              435.5767,
              377.56624
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              439.10718,
              370.27024,
              469.13822,
              377.56624
            ],
            "text": "bemüht,"
          },
          {
            "bbox": [
              472.66798,
              370.27024,
              481.34894,
              377.56624
            ],
            "text": "so"
          },
          {
            "bbox": [
              484.8799,
              370.27024,
              500.24622,
              377.56624
            ],
            "text": "wird"
          },
          {
            "bbox": [
              503.7755,
              370.27024,
              515.65454,
              377.56624
            ],
            "text": "der"
          },
          {
            "bbox": [
              519.18382,
              370.27024,
              531.50406,
              377.56624
            ],
            "text": "Fall"
          }
        ]
      },
      {
        "bbox": [
          304.73278,
          379.83712,
          531.5051,
          387.13312
        ],
        "id": "pdf-009-line-062",
        "source_page": 9,
        "text": "durch ein Schiedsverfahren beigelegt, das entsprechend und ge-",
        "words": [
          {
            "bbox": [
              304.73278,
              379.83712,
              324.95334,
              387.13312
            ],
            "text": "durch"
          },
          {
            "bbox": [
              326.89566,
              379.83712,
              337.29926,
              387.13312
            ],
            "text": "ein"
          },
          {
            "bbox": [
              339.24158,
              379.83712,
              400.4623,
              387.13312
            ],
            "text": "Schiedsverfahren"
          },
          {
            "bbox": [
              402.40462,
              379.83712,
              436.99334,
              387.13312
            ],
            "text": "beigelegt,"
          },
          {
            "bbox": [
              438.93502,
              379.83712,
              451.85742,
              387.13312
            ],
            "text": "das"
          },
          {
            "bbox": [
              453.80054,
              379.83712,
              502.21462,
              387.13312
            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
              504.15582,
              379.83712,
              517.67966,
              387.13312
            ],
            "text": "und"
          },
          {
            "bbox": [
              519.62086,
              379.83712,
              531.5051,
              387.13312
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
          304.73302,
          389.40408,
          531.50478,
          396.70008
        ],
        "id": "pdf-009-line-064",
        "source_page": 9,
        "text": "mäß den Anforderungen des Absatzes 6 und den von den Ver-",
        "words": [
          {
            "bbox": [
              304.73302,
              389.40408,
              320.29822,
              396.70008
            ],
            "text": "mäß"
          },
          {
            "bbox": [
              322.91862,
              389.40408,
              336.40366,
              396.70008
            ],
            "text": "den"
          },
          {
            "bbox": [
              339.02406,
              389.40408,
              392.05982,
              396.70008
            ],
            "text": "Anforderungen"
          },
          {
            "bbox": [
              394.68022,
              389.40408,
              407.71726,
              396.70008
            ],
            "text": "des"
          },
          {
            "bbox": [
              410.33838,
              389.40408,
              443.0687,
              396.70008
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              445.68982,
              389.40408,
              450.13782,
              396.70008
            ],
            "text": "6"
          },
          {
            "bbox": [
              452.75822,
              389.40408,
              466.39678,
              396.70008
            ],
            "text": "und"
          },
          {
            "bbox": [
              469.01606,
              389.40408,
              482.5011,
              396.70008
            ],
            "text": "den"
          },
          {
            "bbox": [
              485.1215,
              389.40408,
              498.16126,
              396.70008
            ],
            "text": "von"
          },
          {
            "bbox": [
              500.78166,
              389.40408,
              514.2667,
              396.70008
            ],
            "text": "den"
          },
          {
            "bbox": [
              516.8871,
              389.40408,
              531.50478,
              396.70008
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.7327,
          398.97104,
          531.50422,
          406.26704
        ],
        "id": "pdf-009-line-066",
        "source_page": 9,
        "text": "tragsstaaten vereinbarten Vorschriften oder Verfahren durchge-",
        "words": [
          {
            "bbox": [
              304.7327,
              398.97104,
              348.88166,
              406.26704
            ],
            "text": "tragsstaaten"
          },
          {
            "bbox": [
              351.53054,
              398.97104,
              395.76358,
              406.26704
            ],
            "text": "vereinbarten"
          },
          {
            "bbox": [
              398.41246,
              398.97104,
              440.9267,
              406.26704
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              443.57558,
              398.97104,
              459.86838,
              406.26704
            ],
            "text": "oder"
          },
          {
            "bbox": [
              462.51606,
              398.97104,
              496.40726,
              406.26704
            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
              499.05614,
              398.97104,
              531.50422,
              406.26704
            ],
            "text": "durchge-"
          }
        ]
      },
      {
        "bbox": [
          304.73222,
          408.53792,
          362.2331,
          415.83392
        ],
        "id": "pdf-009-line-068",
        "source_page": 9,
        "text": "führt wird, wenn",
        "words": [
          {
            "bbox": [
              304.73222,
              408.53792,
              321.21518,
              415.83392
            ],
            "text": "führt"
          },
          {
            "bbox": [
              323.43742,
              408.53792,
              340.75902,
              415.83392
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              342.98046,
              408.53792,
              362.2331,
              415.83392
            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
          304.73214,
          422.532,
          531.50382,
          429.828
        ],
        "id": "pdf-009-line-071",
        "source_page": 9,
        "text": "a) in mindestens einem Vertragsstaat eine Steuererklärung be-",
        "words": [
          {
            "bbox": [
              304.73214,
              422.532,
              311.09902,
              429.828
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.48798,
              422.532,
              323.71134,
              429.828
            ],
            "text": "in"
          },
          {
            "bbox": [
              326.1175,
              422.532,
              367.36358,
              429.828
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              369.77046,
              422.532,
              391.40686,
              429.828
            ],
            "text": "einem"
          },
          {
            "bbox": [
              393.81206,
              422.532,
              440.8611,
              429.828
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              443.2675,
              422.532,
              458.08102,
              429.828
            ],
            "text": "eine"
          },
          {
            "bbox": [
              460.48678,
              422.532,
              516.9479,
              429.828
            ],
            "text": "Steuererklärung"
          },
          {
            "bbox": [
              519.35462,
              422.532,
              531.50382,
              429.828
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          317.48758,
          432.09896,
          527.45542,
          439.39496
        ],
        "id": "pdf-009-line-072",
        "source_page": 9,
        "text": "züglich der Steuerjahre im streitigen Fall eingereicht wurde,",
        "words": [
          {
            "bbox": [
              317.48758,
              432.09896,
              342.66006,
              439.39496
            ],
            "text": "züglich"
          },
          {
            "bbox": [
              344.88206,
              432.09896,
              356.5831,
              439.39496
            ],
            "text": "der"
          },
          {
            "bbox": [
              358.8039,
              432.09896,
              399.4143,
              439.39496
            ],
            "text": "Steuerjahre"
          },
          {
            "bbox": [
              401.6359,
              432.09896,
              410.23526,
              439.39496
            ],
            "text": "im"
          },
          {
            "bbox": [
              412.4563,
              432.09896,
              445.19318,
              439.39496
            ],
            "text": "streitigen"
          },
          {
            "bbox": [
              447.41518,
              432.09896,
              459.46846,
              439.39496
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              461.69054,
              432.09896,
              500.9447,
              439.39496
            ],
            "text": "eingereicht"
          },
          {
            "bbox": [
              503.16694,
              432.09896,
              527.45542,
              439.39496
            ],
            "text": "wurde,"
          }
        ]
      },
      {
        "bbox": [
          304.73134,
          446.09304,
          531.50382,
          453.38904
        ],
        "id": "pdf-009-line-075",
        "source_page": 9,
        "text": "b) die zuständigen Behörden nicht vor dem Zeitpunkt, zu dem",
        "words": [
          {
            "bbox": [
              304.73134,
              446.09304,
              311.5455,
              453.38904
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.48718,
              446.09304,
              328.3007,
              453.38904
            ],
            "text": "die"
          },
          {
            "bbox": [
              330.8535,
              446.09304,
              374.25446,
              453.38904
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              376.80766,
              446.09304,
              411.6227,
              453.38904
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              414.1759,
              446.09304,
              431.6607,
              453.38904
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              434.21414,
              446.09304,
              445.4699,
              453.38904
            ],
            "text": "vor"
          },
          {
            "bbox": [
              448.0219,
              446.09304,
              463.88294,
              453.38904
            ],
            "text": "dem"
          },
          {
            "bbox": [
              466.43518,
              446.09304,
              502.24894,
              453.38904
            ],
            "text": "Zeitpunkt,"
          },
          {
            "bbox": [
              504.80158,
              446.09304,
              513.08942,
              453.38904
            ],
            "text": "zu"
          },
          {
            "bbox": [
              515.6427,
              446.09304,
              531.50382,
              453.38904
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          317.48694,
          455.66008,
          531.50174,
          462.95608
        ],
        "id": "pdf-009-line-077",
        "source_page": 9,
        "text": "das Schiedsverfahren anderenfalls begonnen hätte, überein-",
        "words": [
          {
            "bbox": [
              317.48694,
              455.66008,
              330.52222,
              462.95608
            ],
            "text": "das"
          },
          {
            "bbox": [
              332.52174,
              455.66008,
              394.5891,
              462.95608
            ],
            "text": "Schiedsverfahren"
          },
          {
            "bbox": [
              396.5879,
              455.66008,
              439.82998,
              462.95608
            ],
            "text": "anderenfalls"
          },
          {
            "bbox": [
              441.8295,
              455.66008,
              477.68134,
              462.95608
            ],
            "text": "begonnen"
          },
          {
            "bbox": [
              479.68014,
              455.66008,
              499.87806,
              462.95608
            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              501.8763,
              455.66008,
              531.50174,
              462.95608
            ],
            "text": "überein-"
          }
        ]
      },
      {
        "bbox": [
          317.48662,
          465.22696,
          531.50254,
          472.52296
        ],
        "id": "pdf-009-line-079",
        "source_page": 9,
        "text": "kommen, dass der Fall nicht für ein Schiedsverfahren geeig-",
        "words": [
          {
            "bbox": [
              317.48662,
              465.22696,
              350.7419,
              472.52296
            ],
            "text": "kommen,"
          },
          {
            "bbox": [
              352.95982,
              465.22696,
              369.99686,
              472.52296
            ],
            "text": "dass"
          },
          {
            "bbox": [
              372.21606,
              465.22696,
              383.9171,
              472.52296
            ],
            "text": "der"
          },
          {
            "bbox": [
              386.13438,
              465.22696,
              398.18766,
              472.52296
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              400.40622,
              465.22696,
              417.89102,
              472.52296
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              420.10974,
              465.22696,
              429.58822,
              472.52296
            ],
            "text": "für"
          },
          {
            "bbox": [
              431.8055,
              465.22696,
              442.32374,
              472.52296
            ],
            "text": "ein"
          },
          {
            "bbox": [
              444.54222,
              465.22696,
              506.62278,
              472.52296
            ],
            "text": "Schiedsverfahren"
          },
          {
            "bbox": [
              508.84126,
              465.22696,
              531.50254,
              472.52296
            ],
            "text": "geeig-"
          }
        ]
      },
      {
        "bbox": [
          317.48622,
          474.79384,
          357.3495,
          482.08984
        ],
        "id": "pdf-009-line-081",
        "source_page": 9,
        "text": "net ist, und",
        "words": [
          {
            "bbox": [
              317.48622,
              474.79384,
              328.74838,
              482.08984
            ],
            "text": "net"
          },
          {
            "bbox": [
              330.97062,
              474.79384,
              341.4895,
              482.08984
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              343.71094,
              474.79384,
              357.3495,
              482.08984
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.73038,
          488.78792,
          531.50166,
          496.08392
        ],
        "id": "pdf-009-line-083",
        "source_page": 9,
        "text": "c) alle betroffenen Personen den Bestimmungen von Absatz 6",
        "words": [
          {
            "bbox": [
              304.73038,
              488.78792,
              311.09726,
              496.08392
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.48622,
              488.78792,
              329.62782,
              496.08392
            ],
            "text": "alle"
          },
          {
            "bbox": [
              332.18582,
              488.78792,
              373.07118,
              496.08392
            ],
            "text": "betroffenen"
          },
          {
            "bbox": [
              375.62958,
              488.78792,
              409.21414,
              496.08392
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              411.77254,
              488.78792,
              425.25758,
              496.08392
            ],
            "text": "den"
          },
          {
            "bbox": [
              427.81598,
              488.78792,
              481.75806,
              496.08392
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              484.31646,
              488.78792,
              497.35622,
              496.08392
            ],
            "text": "von"
          },
          {
            "bbox": [
              499.91462,
              488.78792,
              524.49478,
              496.08392
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              527.05366,
              488.78792,
              531.50166,
              496.08392
            ],
            "text": "6"
          }
        ]
      },
      {
        "bbox": [
          317.48574,
          498.3548,
          433.4987,
          505.6508
        ],
        "id": "pdf-009-line-085",
        "source_page": 9,
        "text": "Buchstabe d zugestimmt haben.",
        "words": [
          {
            "bbox": [
              317.48574,
              498.3548,
              356.00622,
              505.6508
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              358.22782,
              498.3548,
              362.97182,
              505.6508
            ],
            "text": "d"
          },
          {
            "bbox": [
              365.1927,
              498.3548,
              406.82598,
              505.6508
            ],
            "text": "zugestimmt"
          },
          {
            "bbox": [
              409.04822,
              498.3548,
              433.4987,
              505.6508
            ],
            "text": "haben."
          }
        ]
      },
      {
        "bbox": [
          313.23366,
          512.34904,
          531.50126,
          519.64504
        ],
        "id": "pdf-009-line-087",
        "source_page": 9,
        "text": "(6) Zum Zwecke von Absatz 5 und dieses Absatzes sind fol-",
        "words": [
          {
            "bbox": [
              313.23366,
              512.34904,
              321.82326,
              519.64504
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              326.26886,
              512.34904,
              342.2823,
              519.64504
            ],
            "text": "Zum"
          },
          {
            "bbox": [
              344.8431,
              512.34904,
              372.6507,
              519.64504
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              375.21206,
              512.34904,
              388.25182,
              519.64504
            ],
            "text": "von"
          },
          {
            "bbox": [
              390.81358,
              512.34904,
              415.39374,
              519.64504
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              417.95606,
              512.34904,
              422.40406,
              519.64504
            ],
            "text": "5"
          },
          {
            "bbox": [
              424.96582,
              512.34904,
              438.60438,
              519.64504
            ],
            "text": "und"
          },
          {
            "bbox": [
              441.16502,
              512.34904,
              464.2723,
              519.64504
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              466.83478,
              512.34904,
              499.5651,
              519.64504
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              502.12758,
              512.34904,
              517.09422,
              519.64504
            ],
            "text": "sind"
          },
          {
            "bbox": [
              519.65486,
              512.34904,
              531.50126,
              519.64504
            ],
            "text": "fol-"
          }
        ]
      },
      {
        "bbox": [
          304.72918,
          521.916,
          493.47838,
          529.212
        ],
        "id": "pdf-009-line-089",
        "source_page": 9,
        "text": "gende Bestimmungen und Definitionen anzuwenden:",
        "words": [
          {
            "bbox": [
              304.72918,
              521.916,
              327.10126,
              529.212
            ],
            "text": "gende"
          },
          {
            "bbox": [
              329.32286,
              521.916,
              383.26494,
              529.212
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              385.48694,
              521.916,
              399.1255,
              529.212
            ],
            "text": "und"
          },
          {
            "bbox": [
              401.34638,
              521.916,
              443.71414,
              529.212
            ],
            "text": "Definitionen"
          },
          {
            "bbox": [
              445.93614,
              521.916,
              493.47838,
              529.212
            ],
            "text": "anzuwenden:"
          }
        ]
      },
      {
        "bbox": [
          304.72878,
          535.91008,
          531.50174,
          543.20608
        ],
        "id": "pdf-009-line-092",
        "source_page": 9,
        "text": "a) Der Ausdruck „betroffene Person“ bedeutet diejenige Person,",
        "words": [
          {
            "bbox": [
              304.72878,
              535.91008,
              311.09566,
              543.20608
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.48462,
              535.91008,
              329.94334,
              543.20608
            ],
            "text": "Der"
          },
          {
            "bbox": [
              331.8763,
              535.91008,
              365.3467,
              543.20608
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              367.2799,
              535.91008,
              406.46926,
              543.20608
            ],
            "text": "„betroffene"
          },
          {
            "bbox": [
              408.4031,
              535.91008,
              436.2595,
              543.20608
            ],
            "text": "Person“"
          },
          {
            "bbox": [
              438.19262,
              535.91008,
              469.49222,
              543.20608
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              471.42662,
              535.91008,
              502.89558,
              543.20608
            ],
            "text": "diejenige"
          },
          {
            "bbox": [
              504.82942,
              535.91008,
              531.50174,
              543.20608
            ],
            "text": "Person,"
          }
        ]
      },
      {
        "bbox": [
          317.4851,
          545.47696,
          531.50126,
          552.77296
        ],
        "id": "pdf-009-line-094",
        "source_page": 9,
        "text": "die den Fall der zuständigen Behörde zur Beurteilung nach",
        "words": [
          {
            "bbox": [
              317.4851,
              545.47696,
              328.37174,
              552.77296
            ],
            "text": "die"
          },
          {
            "bbox": [
              331.0743,
              545.47696,
              344.63238,
              552.77296
            ],
            "text": "den"
          },
          {
            "bbox": [
              347.33534,
              545.47696,
              359.49814,
              552.77296
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              362.20126,
              545.47696,
              373.97534,
              552.77296
            ],
            "text": "der"
          },
          {
            "bbox": [
              376.67718,
              545.47696,
              420.44326,
              552.77296
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              423.14622,
              545.47696,
              453.7335,
              552.77296
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              456.43606,
              545.47696,
              467.46022,
              552.77296
            ],
            "text": "zur"
          },
          {
            "bbox": [
              470.16206,
              545.47696,
              511.20302,
              552.77296
            ],
            "text": "Beurteilung"
          },
          {
            "bbox": [
              513.90654,
              545.47696,
              531.50126,
              552.77296
            ],
            "text": "nach"
          }
        ]
      },
      {
        "bbox": [
          317.48494,
          555.044,
          531.5007,
          562.34
        ],
        "id": "pdf-009-line-096",
        "source_page": 9,
        "text": "diesem Artikel unterbreitet hat, sowie gegebenenfalls jede",
        "words": [
          {
            "bbox": [
              317.48494,
              555.044,
              343.86118,
              562.34
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              346.75038,
              555.044,
              369.65174,
              562.34
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              372.54206,
              555.044,
              414.36078,
              562.34
            ],
            "text": "unterbreitet"
          },
          {
            "bbox": [
              417.25126,
              555.044,
              431.00382,
              562.34
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              433.89342,
              555.044,
              454.97502,
              562.34
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              457.86494,
              555.044,
              513.2343,
              562.34
            ],
            "text": "gegebenenfalls"
          },
          {
            "bbox": [
              516.12534,
              555.044,
              531.5007,
              562.34
            ],
            "text": "jede"
          }
        ]
      },
      {
        "bbox": [
          317.48518,
          564.61088,
          531.5007,
          571.90688
        ],
        "id": "pdf-009-line-097",
        "source_page": 9,
        "text": "andere Person, deren Steuerpflicht in einem der beiden",
        "words": [
          {
            "bbox": [
              317.48518,
              564.61088,
              342.52278,
              571.90688
            ],
            "text": "andere"
          },
          {
            "bbox": [
              346.74142,
              564.61088,
              374.3411,
              571.90688
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              378.55942,
              564.61088,
              399.21286,
              571.90688
            ],
            "text": "deren"
          },
          {
            "bbox": [
              403.43174,
              564.61088,
              449.70078,
              571.90688
            ],
            "text": "Steuerpflicht"
          },
          {
            "bbox": [
              453.91998,
              564.61088,
              460.2323,
              571.90688
            ],
            "text": "in"
          },
          {
            "bbox": [
              464.45118,
              564.61088,
              486.4435,
              571.90688
            ],
            "text": "einem"
          },
          {
            "bbox": [
              490.66142,
              564.61088,
              502.54046,
              571.90688
            ],
            "text": "der"
          },
          {
            "bbox": [
              506.7583,
              564.61088,
              531.5007,
              571.90688
            ],
            "text": "beiden"
          }
        ]
      },
      {
        "bbox": [
          317.4855,
          574.17776,
          531.50198,
          581.47376
        ],
        "id": "pdf-009-line-099",
        "source_page": 9,
        "text": "Vertragsstaaten unmittelbar durch die sich auf Grund dieser",
        "words": [
          {
            "bbox": [
              317.4855,
              574.17776,
              373.17934,
              581.47376
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              375.62022,
              574.17776,
              415.82518,
              581.47376
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              418.26486,
              574.17776,
              438.71478,
              581.47376
            ],
            "text": "durch"
          },
          {
            "bbox": [
              441.15566,
              574.17776,
              451.96918,
              581.47376
            ],
            "text": "die"
          },
          {
            "bbox": [
              454.40966,
              574.17776,
              468.9279,
              581.47376
            ],
            "text": "sich"
          },
          {
            "bbox": [
              471.36878,
              574.17776,
              482.47894,
              581.47376
            ],
            "text": "auf"
          },
          {
            "bbox": [
              484.91974,
              574.17776,
              507.2907,
              581.47376
            ],
            "text": "Grund"
          },
          {
            "bbox": [
              509.73046,
              574.17776,
              531.50198,
              581.47376
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          317.48518,
          583.74464,
          527.6247,
          591.04064
        ],
        "id": "pdf-009-line-101",
        "source_page": 9,
        "text": "Beurteilung ergebende Verständigungslösung berührt wird.",
        "words": [
          {
            "bbox": [
              317.48518,
              583.74464,
              358.1611,
              591.04064
            ],
            "text": "Beurteilung"
          },
          {
            "bbox": [
              360.38358,
              583.74464,
              398.60518,
              591.04064
            ],
            "text": "ergebende"
          },
          {
            "bbox": [
              400.82678,
              583.74464,
              480.0435,
              591.04064
            ],
            "text": "Verständigungslösung"
          },
          {
            "bbox": [
              482.26598,
              583.74464,
              508.08086,
              591.04064
            ],
            "text": "berührt"
          },
          {
            "bbox": [
              510.3031,
              583.74464,
              527.6247,
              591.04064
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          304.72862,
          597.73872,
          531.50022,
          605.03472
        ],
        "id": "pdf-009-line-104",
        "source_page": 9,
        "text": "b) Der Ausdruck „Anfangszeitpunkt“ eines Falles ist der frühes-",
        "words": [
          {
            "bbox": [
              304.72862,
              597.73872,
              311.54278,
              605.03472
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.48446,
              597.73872,
              330.07422,
              605.03472
            ],
            "text": "Der"
          },
          {
            "bbox": [
              332.11222,
              597.73872,
              366.0415,
              605.03472
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              368.07982,
              597.73872,
              436.81766,
              605.03472
            ],
            "text": "„Anfangszeitpunkt“"
          },
          {
            "bbox": [
              438.85574,
              597.73872,
              457.66814,
              605.03472
            ],
            "text": "eines"
          },
          {
            "bbox": [
              459.70806,
              597.73872,
              480.05558,
              605.03472
            ],
            "text": "Falles"
          },
          {
            "bbox": [
              482.0955,
              597.73872,
              490.39086,
              605.03472
            ],
            "text": "ist"
          },
          {
            "bbox": [
              492.4303,
              597.73872,
              504.13134,
              605.03472
            ],
            "text": "der"
          },
          {
            "bbox": [
              506.16934,
              597.73872,
              531.50022,
              605.03472
            ],
            "text": "frühes-"
          }
        ]
      },
      {
        "bbox": [
          317.48422,
          607.3056,
          531.5011,
          614.6016
        ],
        "id": "pdf-009-line-106",
        "source_page": 9,
        "text": "te Zeitpunkt, an dem beide zuständigen Behörden die zur",
        "words": [
          {
            "bbox": [
              317.48422,
              607.3056,
              324.29102,
              614.6016
            ],
            "text": "te"
          },
          {
            "bbox": [
              327.24974,
              607.3056,
              363.86398,
              614.6016
            ],
            "text": "Zeitpunkt,"
          },
          {
            "bbox": [
              366.82238,
              607.3056,
              375.6543,
              614.6016
            ],
            "text": "an"
          },
          {
            "bbox": [
              378.61326,
              607.3056,
              394.6523,
              614.6016
            ],
            "text": "dem"
          },
          {
            "bbox": [
              397.6103,
              607.3056,
              417.81678,
              614.6016
            ],
            "text": "beide"
          },
          {
            "bbox": [
              420.7755,
              607.3056,
              465.06614,
              614.6016
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              468.0251,
              607.3056,
              503.46302,
              614.6016
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              506.42198,
              607.3056,
              517.41342,
              614.6016
            ],
            "text": "die"
          },
          {
            "bbox": [
              520.37214,
              607.3056,
              531.5011,
              614.6016
            ],
            "text": "zur"
          }
        ]
      },
      {
        "bbox": [
          317.48446,
          616.87264,
          531.49934,
          624.16864
        ],
        "id": "pdf-009-line-108",
        "source_page": 9,
        "text": "materiellen Beurteilung eines Verständigungsverfahrens",
        "words": [
          {
            "bbox": [
              317.48446,
              616.87264,
              357.23422,
              624.16864
            ],
            "text": "materiellen"
          },
          {
            "bbox": [
              363.4939,
              616.87264,
              405.05926,
              624.16864
            ],
            "text": "Beurteilung"
          },
          {
            "bbox": [
              411.31958,
              616.87264,
              430.4879,
              624.16864
            ],
            "text": "eines"
          },
          {
            "bbox": [
              436.74838,
              616.87264,
              531.49934,
              624.16864
            ],
            "text": "Verständigungsverfahrens"
          }
        ]
      },
      {
        "bbox": [
          317.48446,
          626.43952,
          453.24142,
          633.73552
        ],
        "id": "pdf-009-line-110",
        "source_page": 9,
        "text": "nötigen Informationen erhalten haben.",
        "words": [
          {
            "bbox": [
              317.48446,
              626.43952,
              344.15302,
              633.73552
            ],
            "text": "nötigen"
          },
          {
            "bbox": [
              346.37502,
              626.43952,
              395.70766,
              633.73552
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              397.92966,
              626.43952,
              426.56894,
              633.73552
            ],
            "text": "erhalten"
          },
          {
            "bbox": [
              428.79094,
              626.43952,
              453.24142,
              633.73552
            ],
            "text": "haben."
          }
        ]
      },
      {
        "bbox": [
          304.7283,
          640.43368,
          469.39454,
          647.72968
        ],
        "id": "pdf-009-line-112",
        "source_page": 9,
        "text": "c) Ein Schiedsverfahren für einen Fall beginnt",
        "words": [
          {
            "bbox": [
              304.7283,
              640.43368,
              311.09518,
              647.72968
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.48414,
              640.43368,
              328.59422,
              647.72968
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              330.81622,
              640.43368,
              392.89678,
              647.72968
            ],
            "text": "Schiedsverfahren"
          },
          {
            "bbox": [
              395.11878,
              640.43368,
              404.59726,
              647.72968
            ],
            "text": "für"
          },
          {
            "bbox": [
              406.81806,
              640.43368,
              426.07846,
              647.72968
            ],
            "text": "einen"
          },
          {
            "bbox": [
              428.30046,
              640.43368,
              440.35374,
              647.72968
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              442.57582,
              640.43368,
              469.39454,
              647.72968
            ],
            "text": "beginnt"
          }
        ]
      },
      {
        "bbox": [
          317.48382,
          654.42776,
          531.4983,
          661.72376
        ],
        "id": "pdf-009-line-115",
        "source_page": 9,
        "text": "aa) entweder drei Jahre nach dem Anfangszeitpunkt des",
        "words": [
          {
            "bbox": [
              317.48382,
              654.42776,
              328.14558,
              661.72376
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              334.49174,
              654.42776,
              368.43478,
              661.72376
            ],
            "text": "entweder"
          },
          {
            "bbox": [
              371.62398,
              654.42776,
              385.2215,
              661.72376
            ],
            "text": "drei"
          },
          {
            "bbox": [
              388.4119,
              654.42776,
              408.47374,
              661.72376
            ],
            "text": "Jahre"
          },
          {
            "bbox": [
              411.66374,
              654.42776,
              429.41574,
              661.72376
            ],
            "text": "nach"
          },
          {
            "bbox": [
              432.60598,
              654.42776,
              448.64502,
              661.72376
            ],
            "text": "dem"
          },
          {
            "bbox": [
              451.8343,
              654.42776,
              515.09262,
              661.72376
            ],
            "text": "Anfangszeitpunkt"
          },
          {
            "bbox": [
              518.28326,
              654.42776,
              531.4983,
              661.72376
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          334.49158,
          663.9948,
          531.4991,
          671.2908
        ],
        "id": "pdf-009-line-116",
        "source_page": 9,
        "text": "Falles, sofern sich die zuständigen Behörden nicht vor-",
        "words": [
          {
            "bbox": [
              334.49158,
              663.9948,
              357.0631,
              671.2908
            ],
            "text": "Falles,"
          },
          {
            "bbox": [
              359.44462,
              663.9948,
              381.80854,
              671.2908
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              384.19062,
              663.9948,
              398.70886,
              671.2908
            ],
            "text": "sich"
          },
          {
            "bbox": [
              401.09094,
              663.9948,
              411.90446,
              671.2908
            ],
            "text": "die"
          },
          {
            "bbox": [
              414.28614,
              663.9948,
              457.6871,
              671.2908
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              460.06918,
              663.9948,
              494.88422,
              671.2908
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              497.2663,
              663.9948,
              514.75118,
              671.2908
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              517.13342,
              663.9948,
              531.4991,
              671.2908
            ],
            "text": "vor-"
          }
        ]
      },
      {
        "bbox": [
          334.49094,
          673.56168,
          485.90622,
          680.85768
        ],
        "id": "pdf-009-line-118",
        "source_page": 9,
        "text": "her auf ein anderes Datum geeinigt haben,",
        "words": [
          {
            "bbox": [
              334.49094,
              673.56168,
              345.8971,
              680.85768
            ],
            "text": "her"
          },
          {
            "bbox": [
              348.1179,
              673.56168,
              359.22806,
              680.85768
            ],
            "text": "auf"
          },
          {
            "bbox": [
              361.44998,
              673.56168,
              371.96822,
              680.85768
            ],
            "text": "ein"
          },
          {
            "bbox": [
              374.19022,
              673.56168,
              402.7819,
              680.85768
            ],
            "text": "anderes"
          },
          {
            "bbox": [
              405.00462,
              673.56168,
              428.72118,
              680.85768
            ],
            "text": "Datum"
          },
          {
            "bbox": [
              430.94222,
              673.56168,
              459.2335,
              680.85768
            ],
            "text": "geeinigt"
          },
          {
            "bbox": [
              461.45574,
              673.56168,
              485.90622,
              680.85768
            ],
            "text": "haben,"
          }
        ]
      },
      {
        "bbox": [
          317.48278,
          687.55576,
          531.4987,
          694.85176
        ],
        "id": "pdf-009-line-120",
        "source_page": 9,
        "text": "bb) oder sobald die beiden zuständigen Behörden die in",
        "words": [
          {
            "bbox": [
              317.48278,
              687.55576,
              329.0391,
              694.85176
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              334.49062,
              687.55576,
              351.05046,
              694.85176
            ],
            "text": "oder"
          },
          {
            "bbox": [
              354.34822,
              687.55576,
              378.94134,
              694.85176
            ],
            "text": "sobald"
          },
          {
            "bbox": [
              382.2391,
              687.55576,
              393.23054,
              694.85176
            ],
            "text": "die"
          },
          {
            "bbox": [
              396.5291,
              687.55576,
              421.2715,
              694.85176
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              424.5703,
              687.55576,
              468.86094,
              694.85176
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              472.15974,
              687.55576,
              507.59766,
              694.85176
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              510.89646,
              687.55576,
              521.8879,
              694.85176
            ],
            "text": "die"
          },
          {
            "bbox": [
              525.18638,
              687.55576,
              531.4987,
              694.85176
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          334.4911,
          697.1228,
          523.38894,
          704.4188
        ],
        "id": "pdf-009-line-122",
        "source_page": 9,
        "text": "Buchstabe d geforderte Zustimmung erhalten haben,",
        "words": [
          {
            "bbox": [
              334.4911,
              697.1228,
              373.01158,
              704.4188
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              375.23318,
              697.1228,
              379.97718,
              704.4188
            ],
            "text": "d"
          },
          {
            "bbox": [
              382.19806,
              697.1228,
              419.01742,
              704.4188
            ],
            "text": "geforderte"
          },
          {
            "bbox": [
              421.23902,
              697.1228,
              465.85454,
              704.4188
            ],
            "text": "Zustimmung"
          },
          {
            "bbox": [
              468.07702,
              697.1228,
              496.7163,
              704.4188
            ],
            "text": "erhalten"
          },
          {
            "bbox": [
              498.9383,
              697.1228,
              523.38894,
              704.4188
            ],
            "text": "haben,"
          }
        ]
      },
      {
        "bbox": [
          317.48294,
          711.11672,
          531.50006,
          718.41272
        ],
        "id": "pdf-009-line-124",
        "source_page": 9,
        "text": "je nachdem, welcher dieser beiden Zeitpunkte später eintritt.",
        "words": [
          {
            "bbox": [
              317.48294,
              711.11672,
              323.54566,
              718.41272
            ],
            "text": "je"
          },
          {
            "bbox": [
              325.53622,
              711.11672,
              361.04294,
              718.41272
            ],
            "text": "nachdem,"
          },
          {
            "bbox": [
              363.03334,
              711.11672,
              390.81494,
              718.41272
            ],
            "text": "welcher"
          },
          {
            "bbox": [
              392.80478,
              711.11672,
              414.53262,
              718.41272
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              416.52246,
              711.11672,
              440.77654,
              718.41272
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              442.7675,
              711.11672,
              480.47742,
              718.41272
            ],
            "text": "Zeitpunkte"
          },
          {
            "bbox": [
              482.46798,
              711.11672,
              504.8423,
              718.41272
            ],
            "text": "später"
          },
          {
            "bbox": [
              506.83214,
              711.11672,
              531.50006,
              718.41272
            ],
            "text": "eintritt."
          }
        ]
      },
      {
        "bbox": [
          304.7267,
          725.11088,
          531.50038,
          732.40688
        ],
        "id": "pdf-009-line-126",
        "source_page": 9,
        "text": "d) Die betroffenen Personen und ihre bevollmächtigten Vertre-",
        "words": [
          {
            "bbox": [
              304.7267,
              725.11088,
              311.54086,
              732.40688
            ],
            "text": "d)"
          },
          {
            "bbox": [
              317.48254,
              725.11088,
              329.18846,
              732.40688
            ],
            "text": "Die"
          },
          {
            "bbox": [
              331.85638,
              725.11088,
              372.75998,
              732.40688
            ],
            "text": "betroffenen"
          },
          {
            "bbox": [
              375.4283,
              725.11088,
              409.02574,
              732.40688
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              411.69406,
              725.11088,
              425.3363,
              732.40688
            ],
            "text": "und"
          },
          {
            "bbox": [
              428.0035,
              725.11088,
              441.04526,
              732.40688
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              443.71318,
              725.11088,
              504.83094,
              732.40688
            ],
            "text": "bevollmächtigten"
          },
          {
            "bbox": [
              507.49926,
              725.11088,
              531.50038,
              732.40688
            ],
            "text": "Vertre-"
          }
        ]
      },
      {
        "bbox": [
          317.48326,
          734.67792,
          531.49926,
          741.97392
        ],
        "id": "pdf-009-line-128",
        "source_page": 9,
        "text": "ter müssen vor Beginn des Schiedsverfahrens einwilligen,",
        "words": [
          {
            "bbox": [
              317.48326,
              734.67792,
              327.04198,
              741.97392
            ],
            "text": "ter"
          },
          {
            "bbox": [
              330.0659,
              734.67792,
              358.5231,
              741.97392
            ],
            "text": "müssen"
          },
          {
            "bbox": [
              361.54806,
              734.67792,
              372.98182,
              741.97392
            ],
            "text": "vor"
          },
          {
            "bbox": [
              376.00574,
              734.67792,
              401.48646,
              741.97392
            ],
            "text": "Beginn"
          },
          {
            "bbox": [
              404.51142,
              734.67792,
              417.72646,
              741.97392
            ],
            "text": "des"
          },
          {
            "bbox": [
              420.75222,
              734.67792,
              488.25542,
              741.97392
            ],
            "text": "Schiedsverfahrens"
          },
          {
            "bbox": [
              491.28118,
              734.67792,
              531.49926,
              741.97392
            ],
            "text": "einwilligen,"
          }
        ]
      },
      {
        "bbox": [
          317.48318,
          744.2448,
          531.49878,
          751.5408
        ],
        "id": "pdf-009-line-130",
        "source_page": 9,
        "text": "keine Informationen, die sie im Laufe des Schiedsverfahrens",
        "words": [
          {
            "bbox": [
              317.48318,
              744.2448,
              336.4139,
              751.5408
            ],
            "text": "keine"
          },
          {
            "bbox": [
              338.56742,
              744.2448,
              390.12334,
              751.5408
            ],
            "text": "Informationen,"
          },
          {
            "bbox": [
              392.2767,
              744.2448,
              403.09022,
              751.5408
            ],
            "text": "die"
          },
          {
            "bbox": [
              405.24374,
              744.2448,
              415.3151,
              751.5408
            ],
            "text": "sie"
          },
          {
            "bbox": [
              417.46862,
              744.2448,
              426.06798,
              751.5408
            ],
            "text": "im"
          },
          {
            "bbox": [
              428.22094,
              744.2448,
              448.07358,
              751.5408
            ],
            "text": "Laufe"
          },
          {
            "bbox": [
              450.2271,
              744.2448,
              463.26414,
              751.5408
            ],
            "text": "des"
          },
          {
            "bbox": [
              465.41878,
              744.2448,
              531.49878,
              751.5408
            ],
            "text": "Schiedsverfahrens"
          }
        ]
      },
      {
        "bbox": [
          317.48302,
          753.81168,
          531.4995,
          761.10768
        ],
        "id": "pdf-009-line-132",
        "source_page": 9,
        "text": "von einem der beiden Vertragsstaaten oder von der Schieds-",
        "words": [
          {
            "bbox": [
              317.48302,
              753.81168,
              330.47262,
              761.10768
            ],
            "text": "von"
          },
          {
            "bbox": [
              332.44726,
              753.81168,
              353.9835,
              761.10768
            ],
            "text": "einem"
          },
          {
            "bbox": [
              355.9571,
              753.81168,
              367.60806,
              761.10768
            ],
            "text": "der"
          },
          {
            "bbox": [
              369.58142,
              753.81168,
              393.75366,
              761.10768
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              395.7283,
              753.81168,
              451.07094,
              761.10768
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              453.04558,
              753.81168,
              469.26326,
              761.10768
            ],
            "text": "oder"
          },
          {
            "bbox": [
              471.23662,
              753.81168,
              484.22622,
              761.10768
            ],
            "text": "von"
          },
          {
            "bbox": [
              486.20086,
              753.81168,
              497.85182,
              761.10768
            ],
            "text": "der"
          },
          {
            "bbox": [
              499.82518,
              753.81168,
              531.4995,
              761.10768
            ],
            "text": "Schieds-"
          }
        ]
      },
      {
        "bbox": [
          317.4835,
          763.37856,
          531.49974,
          770.67456
        ],
        "id": "pdf-009-line-134",
        "source_page": 9,
        "text": "stelle erhalten haben, mit Ausnahme der Schiedsentschei-",
        "words": [
          {
            "bbox": [
              317.4835,
              763.37856,
              336.42302,
              770.67456
            ],
            "text": "stelle"
          },
          {
            "bbox": [
              339.1643,
              763.37856,
              368.32998,
              770.67456
            ],
            "text": "erhalten"
          },
          {
            "bbox": [
              371.07166,
              763.37856,
              395.89822,
              770.67456
            ],
            "text": "haben,"
          },
          {
            "bbox": [
              398.63918,
              763.37856,
              409.90726,
              770.67456
            ],
            "text": "mit"
          },
          {
            "bbox": [
              412.64918,
              763.37856,
              451.11422,
              770.67456
            ],
            "text": "Ausnahme"
          },
          {
            "bbox": [
              453.8555,
              763.37856,
              465.70702,
              770.67456
            ],
            "text": "der"
          },
          {
            "bbox": [
              468.4475,
              763.37856,
              531.49974,
              770.67456
            ],
            "text": "Schiedsentschei-"
          }
        ]
      },
      {
        "bbox": [
          317.48326,
          772.94552,
          455.20902,
          780.24152
        ],
        "id": "pdf-009-line-136",
        "source_page": 9,
        "text": "dung, anderen Personen offenzulegen.",
        "words": [
          {
            "bbox": [
              317.48326,
              772.94552,
              337.93574,
              780.24152
            ],
            "text": "dung,"
          },
          {
            "bbox": [
              340.15718,
              772.94552,
              369.19686,
              780.24152
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              371.41886,
              772.94552,
              405.00342,
              780.24152
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              407.22542,
              772.94552,
              455.20902,
              780.24152
            ],
            "text": "offenzulegen."
          }
        ]
      },
      {
        "bbox": [
          63.7792,
          75.1173,
          290.55,
          82.4133
        ],
        "id": "pdf-010-line-003",
        "source_page": 10,
        "text": "e) Die Entscheidung gilt als Beilegung durch Verständigung",
        "words": [
          {
            "bbox": [
              63.7792,
              75.1173,
              70.14608,
              82.4133
            ],
            "text": "e)"
          },
          {
            "bbox": [
              76.53504,
              75.1173,
              88.4152,
              82.4133
            ],
            "text": "Die"
          },
          {
            "bbox": [
              91.9876,
              75.1173,
              141.8608,
              82.4133
            ],
            "text": "Entscheidung"
          },
          {
            "bbox": [
              145.43408,
              75.1173,
              156.36352,
              82.4133
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              159.93648,
              75.1173,
              170.18472,
              82.4133
            ],
            "text": "als"
          },
          {
            "bbox": [
              173.75824,
              75.1173,
              210.16736,
              82.4133
            ],
            "text": "Beilegung"
          },
          {
            "bbox": [
              213.74064,
              75.1173,
              234.54632,
              82.4133
            ],
            "text": "durch"
          },
          {
            "bbox": [
              238.11896,
              75.1173,
              290.55,
              82.4133
            ],
            "text": "Verständigung"
          }
        ]
      },
      {
        "bbox": [
          76.53512,
          84.68418,
          290.55112,
          91.98018
        ],
        "id": "pdf-010-line-005",
        "source_page": 10,
        "text": "nach diesem Artikel, die für beide Vertragsstaaten bezüglich",
        "words": [
          {
            "bbox": [
              76.53512,
              84.68418,
              94.02016,
              91.98018
            ],
            "text": "nach"
          },
          {
            "bbox": [
              96.30792,
              84.68418,
              122.23928,
              91.98018
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              124.52608,
              84.68418,
              149.11736,
              91.98018
            ],
            "text": "Artikel,"
          },
          {
            "bbox": [
              151.40456,
              84.68418,
              162.21824,
              91.98018
            ],
            "text": "die"
          },
          {
            "bbox": [
              164.5056,
              84.68418,
              173.98408,
              91.98018
            ],
            "text": "für"
          },
          {
            "bbox": [
              176.27064,
              84.68418,
              196.12144,
              91.98018
            ],
            "text": "beide"
          },
          {
            "bbox": [
              198.4088,
              84.68418,
              254.10264,
              91.98018
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              256.3904,
              84.68418,
              290.55112,
              91.98018
            ],
            "text": "bezüglich"
          }
        ]
      },
      {
        "bbox": [
          76.5348,
          94.25106,
          290.55224,
          101.54706
        ],
        "id": "pdf-010-line-007",
        "source_page": 10,
        "text": "dieses Falls bindend ist, es sei denn, dass eine betroffene",
        "words": [
          {
            "bbox": [
              76.5348,
              94.25106,
              100.0848,
              101.54706
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              102.84048,
              94.25106,
              119.24728,
              101.54706
            ],
            "text": "Falls"
          },
          {
            "bbox": [
              122.00296,
              94.25106,
              151.72704,
              101.54706
            ],
            "text": "bindend"
          },
          {
            "bbox": [
              154.48096,
              94.25106,
              165.26536,
              101.54706
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              168.01968,
              94.25106,
              176.40304,
              101.54706
            ],
            "text": "es"
          },
          {
            "bbox": [
              179.15872,
              94.25106,
              189.40656,
              101.54706
            ],
            "text": "sei"
          },
          {
            "bbox": [
              192.16168,
              94.25106,
              212.67112,
              101.54706
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              215.42544,
              94.25106,
              232.72808,
              101.54706
            ],
            "text": "dass"
          },
          {
            "bbox": [
              235.48376,
              94.25106,
              250.56272,
              101.54706
            ],
            "text": "eine"
          },
          {
            "bbox": [
              253.31736,
              94.25106,
              290.55224,
              101.54706
            ],
            "text": "betroffene"
          }
        ]
      },
      {
        "bbox": [
          76.53472,
          103.81794,
          290.54912,
          111.11394
        ],
        "id": "pdf-010-line-009",
        "source_page": 10,
        "text": "Person die Entscheidung der Schiedsstelle nicht anerkennt",
        "words": [
          {
            "bbox": [
              76.53472,
              103.81794,
              101.52232,
              111.11394
            ],
            "text": "Person"
          },
          {
            "bbox": [
              104.21784,
              103.81794,
              115.08944,
              111.11394
            ],
            "text": "die"
          },
          {
            "bbox": [
              117.78464,
              103.81794,
              166.99896,
              111.11394
            ],
            "text": "Entscheidung"
          },
          {
            "bbox": [
              169.69496,
              103.81794,
              181.45416,
              111.11394
            ],
            "text": "der"
          },
          {
            "bbox": [
              184.14848,
              103.81794,
              231.7988,
              111.11394
            ],
            "text": "Schiedsstelle"
          },
          {
            "bbox": [
              234.494,
              103.81794,
              252.09504,
              111.11394
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              254.7908,
              103.81794,
              290.54912,
              111.11394
            ],
            "text": "anerkennt"
          }
        ]
      },
      {
        "bbox": [
          76.53504,
          113.38498,
          290.55072,
          120.68098
        ],
        "id": "pdf-010-line-011",
        "source_page": 10,
        "text": "oder die zuständigen Behörden innerhalb von drei Monaten",
        "words": [
          {
            "bbox": [
              76.53504,
              113.38498,
              92.82792,
              120.68098
            ],
            "text": "oder"
          },
          {
            "bbox": [
              95.394,
              113.38498,
              106.2076,
              120.68098
            ],
            "text": "die"
          },
          {
            "bbox": [
              108.77448,
              113.38498,
              152.17552,
              120.68098
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              154.7428,
              113.38498,
              189.55792,
              120.68098
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              192.1252,
              113.38498,
              225.01376,
              120.68098
            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
              227.58,
              113.38498,
              240.61976,
              120.68098
            ],
            "text": "von"
          },
          {
            "bbox": [
              243.18704,
              113.38498,
              256.51776,
              120.68098
            ],
            "text": "drei"
          },
          {
            "bbox": [
              259.0852,
              113.38498,
              290.55072,
              120.68098
            ],
            "text": "Monaten"
          }
        ]
      },
      {
        "bbox": [
          76.53472,
          122.95186,
          290.55128,
          130.24786
        ],
        "id": "pdf-010-line-013",
        "source_page": 10,
        "text": "nach Entscheidung der Schiedsstelle eine abweichende",
        "words": [
          {
            "bbox": [
              76.53472,
              122.95186,
              94.2868,
              130.24786
            ],
            "text": "nach"
          },
          {
            "bbox": [
              98.78312,
              122.95186,
              148.65632,
              130.24786
            ],
            "text": "Entscheidung"
          },
          {
            "bbox": [
              153.1532,
              122.95186,
              165.03224,
              130.24786
            ],
            "text": "der"
          },
          {
            "bbox": [
              169.52744,
              122.95186,
              217.8968,
              130.24786
            ],
            "text": "Schiedsstelle"
          },
          {
            "bbox": [
              222.3928,
              122.95186,
              237.4732,
              130.24786
            ],
            "text": "eine"
          },
          {
            "bbox": [
              241.9692,
              122.95186,
              290.55128,
              130.24786
            ],
            "text": "abweichende"
          }
        ]
      },
      {
        "bbox": [
          76.53512,
          132.51874,
          139.3292,
          139.81474
        ],
        "id": "pdf-010-line-015",
        "source_page": 10,
        "text": "Einigung erzielen.",
        "words": [
          {
            "bbox": [
              76.53512,
              132.51874,
              107.49816,
              139.81474
            ],
            "text": "Einigung"
          },
          {
            "bbox": [
              109.72064,
              132.51874,
              139.3292,
              139.81474
            ],
            "text": "erzielen."
          }
        ]
      },
      {
        "bbox": [
          63.77896,
          146.1561,
          290.55192,
          153.4521
        ],
        "id": "pdf-010-line-017",
        "source_page": 10,
        "text": "f) Zum Zwecke eines Schiedsverfahrens unter Absatz 5 und",
        "words": [
          {
            "bbox": [
              63.77896,
              146.1561,
              68.60096,
              153.4521
            ],
            "text": "f)"
          },
          {
            "bbox": [
              76.5348,
              146.1561,
              92.72616,
              153.4521
            ],
            "text": "Zum"
          },
          {
            "bbox": [
              95.72248,
              146.1561,
              123.97504,
              153.4521
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              126.97208,
              146.1561,
              146.1404,
              153.4521
            ],
            "text": "eines"
          },
          {
            "bbox": [
              149.13856,
              146.1561,
              216.64192,
              153.4521
            ],
            "text": "Schiedsverfahrens"
          },
          {
            "bbox": [
              219.64008,
              146.1561,
              238.27112,
              153.4521
            ],
            "text": "unter"
          },
          {
            "bbox": [
              241.26736,
              146.1561,
              266.2924,
              153.4521
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              269.29032,
              146.1561,
              273.73832,
              153.4521
            ],
            "text": "5"
          },
          {
            "bbox": [
              276.7356,
              146.1561,
              290.55192,
              153.4521
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.53512,
          155.72306,
          290.5516,
          163.01906
        ],
        "id": "pdf-010-line-019",
        "source_page": 10,
        "text": "dieses Absatzes sind die Mitglieder der Schiedsstelle und de-",
        "words": [
          {
            "bbox": [
              76.53512,
              155.72306,
              99.27848,
              163.01906
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              101.20608,
              155.72306,
              133.42688,
              163.01906
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              135.35448,
              155.72306,
              150.10272,
              163.01906
            ],
            "text": "sind"
          },
          {
            "bbox": [
              152.02856,
              155.72306,
              162.69664,
              163.01906
            ],
            "text": "die"
          },
          {
            "bbox": [
              164.62312,
              155.72306,
              199.36832,
              163.01906
            ],
            "text": "Mitglieder"
          },
          {
            "bbox": [
              201.294,
              155.72306,
              212.84952,
              163.01906
            ],
            "text": "der"
          },
          {
            "bbox": [
              214.7752,
              155.72306,
              261.20352,
              163.01906
            ],
            "text": "Schiedsstelle"
          },
          {
            "bbox": [
              263.13,
              155.72306,
              276.6228,
              163.01906
            ],
            "text": "und"
          },
          {
            "bbox": [
              278.54864,
              155.72306,
              290.5516,
              163.01906
            ],
            "text": "de-"
          }
        ]
      },
      {
        "bbox": [
          76.53544,
          165.28994,
          290.55184,
          172.58594
        ],
        "id": "pdf-010-line-021",
        "source_page": 10,
        "text": "ren Mitarbeiter als beteiligte „Personen oder Behörden“ anzu-",
        "words": [
          {
            "bbox": [
              76.53544,
              165.28994,
              87.65416,
              172.58594
            ],
            "text": "ren"
          },
          {
            "bbox": [
              89.58296,
              165.28994,
              127.28592,
              172.58594
            ],
            "text": "Mitarbeiter"
          },
          {
            "bbox": [
              129.21352,
              165.28994,
              139.142,
              172.58594
            ],
            "text": "als"
          },
          {
            "bbox": [
              141.07152,
              165.28994,
              172.82304,
              172.58594
            ],
            "text": "beteiligte"
          },
          {
            "bbox": [
              174.75144,
              165.28994,
              211.17512,
              172.58594
            ],
            "text": "„Personen"
          },
          {
            "bbox": [
              213.10392,
              165.28994,
              229.18408,
              172.58594
            ],
            "text": "oder"
          },
          {
            "bbox": [
              231.11168,
              165.28994,
              268.76696,
              172.58594
            ],
            "text": "Behörden“"
          },
          {
            "bbox": [
              270.69464,
              165.28994,
              290.55184,
              172.58594
            ],
            "text": "anzu-"
          }
        ]
      },
      {
        "bbox": [
          76.5352,
          174.85682,
          290.55112,
          182.15282
        ],
        "id": "pdf-010-line-023",
        "source_page": 10,
        "text": "sehen, denen Informationen gemäß Artikel 26 des Abkom-",
        "words": [
          {
            "bbox": [
              76.5352,
              174.85682,
              100.55072,
              182.15282
            ],
            "text": "sehen,"
          },
          {
            "bbox": [
              103.278,
              174.85682,
              125.75096,
              182.15282
            ],
            "text": "denen"
          },
          {
            "bbox": [
              128.47888,
              174.85682,
              178.54856,
              182.15282
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              181.27648,
              174.85682,
              205.974,
              182.15282
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              208.70192,
              174.85682,
              231.43816,
              182.15282
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              234.16616,
              174.85682,
              243.12288,
              182.15282
            ],
            "text": "26"
          },
          {
            "bbox": [
              245.8508,
              174.85682,
              259.01072,
              182.15282
            ],
            "text": "des"
          },
          {
            "bbox": [
              261.73928,
              174.85682,
              290.55112,
              182.15282
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          76.53552,
          184.42378,
          226.32192,
          191.71978
        ],
        "id": "pdf-010-line-025",
        "source_page": 10,
        "text": "mens zugänglich gemacht werden dürfen.",
        "words": [
          {
            "bbox": [
              76.53552,
              184.42378,
              96.1,
              191.71978
            ],
            "text": "mens"
          },
          {
            "bbox": [
              98.32272,
              184.42378,
              136.82904,
              191.71978
            ],
            "text": "zugänglich"
          },
          {
            "bbox": [
              139.05104,
              184.42378,
              170.31704,
              191.71978
            ],
            "text": "gemacht"
          },
          {
            "bbox": [
              172.53928,
              184.42378,
              198.89936,
              191.71978
            ],
            "text": "werden"
          },
          {
            "bbox": [
              201.12136,
              184.42378,
              226.32192,
              191.71978
            ],
            "text": "dürfen."
          }
        ]
      },
      {
        "bbox": [
          72.2832,
          198.06114,
          290.55144,
          205.35714
        ],
        "id": "pdf-010-line-028",
        "source_page": 10,
        "text": "(7) Die zuständigen Behörden der Vertragsstaaten regeln die",
        "words": [
          {
            "bbox": [
              72.2832,
              198.06114,
              80.8728,
              205.35714
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              85.3184,
              198.06114,
              97.02064,
              205.35714
            ],
            "text": "Die"
          },
          {
            "bbox": [
              99.55112,
              198.06114,
              142.95216,
              205.35714
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              145.48304,
              198.06114,
              180.29816,
              205.35714
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              182.82904,
              198.06114,
              194.53016,
              205.35714
            ],
            "text": "der"
          },
          {
            "bbox": [
              197.05984,
              198.06114,
              252.75368,
              205.35714
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              255.28456,
              198.06114,
              277.20704,
              205.35714
            ],
            "text": "regeln"
          },
          {
            "bbox": [
              279.73792,
              198.06114,
              290.55144,
              205.35714
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.77872,
          207.62802,
          290.5492,
          214.92402
        ],
        "id": "pdf-010-line-030",
        "source_page": 10,
        "text": "weiteren Einzelheiten der Anwendung und Durchführung des",
        "words": [
          {
            "bbox": [
              63.77872,
              207.62802,
              94.5116,
              214.92402
            ],
            "text": "weiteren"
          },
          {
            "bbox": [
              97.92664,
              207.62802,
              141.46264,
              214.92402
            ],
            "text": "Einzelheiten"
          },
          {
            "bbox": [
              144.8776,
              207.62802,
              156.75664,
              214.92402
            ],
            "text": "der"
          },
          {
            "bbox": [
              160.17056,
              207.62802,
              203.54624,
              214.92402
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              206.96184,
              207.62802,
              220.77816,
              214.92402
            ],
            "text": "und"
          },
          {
            "bbox": [
              224.19208,
              207.62802,
              273.91856,
              214.92402
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              277.33416,
              207.62802,
              290.5492,
              214.92402
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.77888,
          217.19498,
          258.85632,
          224.49098
        ],
        "id": "pdf-010-line-032",
        "source_page": 10,
        "text": "Schiedsverfahrens durch Verständigungsvereinbarung.",
        "words": [
          {
            "bbox": [
              63.77888,
              217.19498,
              129.8588,
              224.49098
            ],
            "text": "Schiedsverfahrens"
          },
          {
            "bbox": [
              132.08152,
              217.19498,
              152.53152,
              224.49098
            ],
            "text": "durch"
          },
          {
            "bbox": [
              154.75352,
              217.19498,
              258.85632,
              224.49098
            ],
            "text": "Verständigungsvereinbarung."
          }
        ]
      },
      {
        "bbox": [
          72.2824,
          230.83234,
          290.55104,
          238.12834
        ],
        "id": "pdf-010-line-034",
        "source_page": 10,
        "text": "(8) Werden bei der Durchführung dieses Artikels personenbe-",
        "words": [
          {
            "bbox": [
              72.2824,
              230.83234,
              80.84728,
              238.12834
            ],
            "text": "(8)"
          },
          {
            "bbox": [
              85.26816,
              230.83234,
              112.71688,
              238.12834
            ],
            "text": "Werden"
          },
          {
            "bbox": [
              114.70416,
              230.83234,
              125.49256,
              238.12834
            ],
            "text": "bei"
          },
          {
            "bbox": [
              127.48,
              230.83234,
              139.15632,
              238.12834
            ],
            "text": "der"
          },
          {
            "bbox": [
              141.14248,
              230.83234,
              189.75456,
              238.12834
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              191.7424,
              230.83234,
              214.788,
              238.12834
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              216.77608,
              230.83234,
              243.05672,
              238.12834
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              245.0448,
              230.83234,
              290.55104,
              238.12834
            ],
            "text": "personenbe-"
          }
        ]
      },
      {
        "bbox": [
          63.77792,
          240.39922,
          290.5532,
          247.69522
        ],
        "id": "pdf-010-line-036",
        "source_page": 10,
        "text": "zogene Daten ausgetauscht, so ist Nummer 3 des Protokolls zum",
        "words": [
          {
            "bbox": [
              63.77792,
              240.39922,
              89.408,
              247.69522
            ],
            "text": "zogene"
          },
          {
            "bbox": [
              91.32104,
              240.39922,
              112.0664,
              247.69522
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              113.97968,
              240.39922,
              163.32016,
              247.69522
            ],
            "text": "ausgetauscht,"
          },
          {
            "bbox": [
              165.23288,
              240.39922,
              173.73856,
              247.69522
            ],
            "text": "so"
          },
          {
            "bbox": [
              175.65248,
              240.39922,
              183.77528,
              247.69522
            ],
            "text": "ist"
          },
          {
            "bbox": [
              185.68888,
              240.39922,
              216.08336,
              247.69522
            ],
            "text": "Nummer"
          },
          {
            "bbox": [
              217.9956,
              240.39922,
              222.4436,
              247.69522
            ],
            "text": "3"
          },
          {
            "bbox": [
              224.35688,
              240.39922,
              237.22144,
              247.69522
            ],
            "text": "des"
          },
          {
            "bbox": [
              239.13552,
              240.39922,
              273.70072,
              247.69522
            ],
            "text": "Protokolls"
          },
          {
            "bbox": [
              275.6148,
              240.39922,
              290.5532,
              247.69522
            ],
            "text": "zum"
          }
        ]
      },
      {
        "bbox": [
          63.7784,
          249.96626,
          290.55176,
          257.26226
        ],
        "id": "pdf-010-line-037",
        "source_page": 10,
        "text": "Abkommen vom 2. September 2009 zwischen der Regierung der",
        "words": [
          {
            "bbox": [
              63.7784,
              249.96626,
              104.3476,
              257.26226
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              106.29168,
              249.96626,
              121.59648,
              257.26226
            ],
            "text": "vom"
          },
          {
            "bbox": [
              123.5396,
              249.96626,
              130.15528,
              257.26226
            ],
            "text": "2."
          },
          {
            "bbox": [
              132.0988,
              249.96626,
              171.11552,
              257.26226
            ],
            "text": "September"
          },
          {
            "bbox": [
              173.05848,
              249.96626,
              190.68152,
              257.26226
            ],
            "text": "2009"
          },
          {
            "bbox": [
              192.6256,
              249.96626,
              225.39976,
              257.26226
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              227.34384,
              249.96626,
              238.93392,
              257.26226
            ],
            "text": "der"
          },
          {
            "bbox": [
              240.87688,
              249.96626,
              277.01688,
              257.26226
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              278.9616,
              249.96626,
              290.55176,
              257.26226
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.77832,
          259.53314,
          290.55064,
          266.82914
        ],
        "id": "pdf-010-line-039",
        "source_page": 10,
        "text": "Bundesrepublik Deutschland und der Regierung des Fürsten-",
        "words": [
          {
            "bbox": [
              63.77832,
              259.53314,
              120.79184,
              266.82914
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              123.71656,
              259.53314,
              169.50248,
              266.82914
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              172.42704,
              259.53314,
              186.24336,
              266.82914
            ],
            "text": "und"
          },
          {
            "bbox": [
              189.16792,
              259.53314,
              201.04696,
              266.82914
            ],
            "text": "der"
          },
          {
            "bbox": [
              203.97152,
              259.53314,
              241.26744,
              266.82914
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              244.19368,
              259.53314,
              257.40872,
              266.82914
            ],
            "text": "des"
          },
          {
            "bbox": [
              260.33512,
              259.53314,
              290.55064,
              266.82914
            ],
            "text": "Fürsten-"
          }
        ]
      },
      {
        "bbox": [
          63.77888,
          269.10002,
          290.5508,
          276.39602
        ],
        "id": "pdf-010-line-041",
        "source_page": 10,
        "text": "tums Liechtenstein über die Zusammenarbeit und den Informa-",
        "words": [
          {
            "bbox": [
              63.77888,
              269.10002,
              81.568,
              276.39602
            ],
            "text": "tums"
          },
          {
            "bbox": [
              83.99816,
              269.10002,
              131.36208,
              276.39602
            ],
            "text": "Liechtenstein"
          },
          {
            "bbox": [
              133.7916,
              269.10002,
              149.94,
              276.39602
            ],
            "text": "über"
          },
          {
            "bbox": [
              152.36832,
              269.10002,
              163.182,
              276.39602
            ],
            "text": "die"
          },
          {
            "bbox": [
              165.61112,
              269.10002,
              225.77184,
              276.39602
            ],
            "text": "Zusammenarbeit"
          },
          {
            "bbox": [
              228.2016,
              269.10002,
              241.84016,
              276.39602
            ],
            "text": "und"
          },
          {
            "bbox": [
              244.26864,
              269.10002,
              257.75376,
              276.39602
            ],
            "text": "den"
          },
          {
            "bbox": [
              260.18328,
              269.10002,
              290.5508,
              276.39602
            ],
            "text": "Informa-"
          }
        ]
      },
      {
        "bbox": [
          63.77888,
          278.6669,
          227.35032,
          285.9629
        ],
        "id": "pdf-010-line-042",
        "source_page": 10,
        "text": "tionsaustausch in Steuersachen anzuwenden.",
        "words": [
          {
            "bbox": [
              63.77888,
              278.6669,
              117.85952,
              285.9629
            ],
            "text": "tionsaustausch"
          },
          {
            "bbox": [
              120.08152,
              278.6669,
              126.30488,
              285.9629
            ],
            "text": "in"
          },
          {
            "bbox": [
              128.52688,
              278.6669,
              177.58608,
              285.9629
            ],
            "text": "Steuersachen"
          },
          {
            "bbox": [
              179.80808,
              278.6669,
              227.35032,
              285.9629
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          159.294,
          300.30378,
          195.03488,
          307.47178
        ],
        "id": "pdf-010-line-045",
        "source_page": 10,
        "text": "Artikel 26",
        "words": [
          {
            "bbox": [
              159.294,
              300.30378,
              183.9184,
              307.47178
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.1396,
              300.30378,
              195.03488,
              307.47178
            ],
            "text": "26"
          }
        ]
      },
      {
        "bbox": [
          133.25968,
          313.94106,
          221.06984,
          321.10906
        ],
        "id": "pdf-010-line-048",
        "source_page": 10,
        "text": "Informationsaustausch",
        "words": [
          {
            "bbox": [
              133.25968,
              313.94106,
              221.06984,
              321.10906
            ],
            "text": "Informationsaustausch"
          }
        ]
      },
      {
        "bbox": [
          72.28208,
          327.5785,
          290.54896,
          334.8745
        ],
        "id": "pdf-010-line-050",
        "source_page": 10,
        "text": "(1) Die zuständigen Behörden der Vertragsstaaten tauschen",
        "words": [
          {
            "bbox": [
              72.28208,
              327.5785,
              80.94384,
              334.8745
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.4616,
              327.5785,
              97.23616,
              334.8745
            ],
            "text": "Die"
          },
          {
            "bbox": [
              99.9384,
              327.5785,
              143.70048,
              334.8745
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              146.40304,
              327.5785,
              181.47088,
              334.8745
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              184.17344,
              327.5785,
              195.94672,
              334.8745
            ],
            "text": "der"
          },
          {
            "bbox": [
              198.64808,
              327.5785,
              254.84712,
              334.8745
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              257.54968,
              327.5785,
              290.54896,
              334.8745
            ],
            "text": "tauschen"
          }
        ]
      },
      {
        "bbox": [
          63.77752,
          337.14538,
          290.5488,
          344.44138
        ],
        "id": "pdf-010-line-052",
        "source_page": 10,
        "text": "die Informationen aus, die zur Durchführung dieses Abkommens",
        "words": [
          {
            "bbox": [
              63.77752,
              337.14538,
              74.55592,
              344.44138
            ],
            "text": "die"
          },
          {
            "bbox": [
              76.5376,
              337.14538,
              125.6592,
              344.44138
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              127.64128,
              337.14538,
              142.55464,
              344.44138
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              144.53616,
              337.14538,
              155.31448,
              344.44138
            ],
            "text": "die"
          },
          {
            "bbox": [
              157.29616,
              337.14538,
              168.21216,
              344.44138
            ],
            "text": "zur"
          },
          {
            "bbox": [
              170.19304,
              337.14538,
              218.74776,
              344.44138
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              220.7304,
              337.14538,
              243.74968,
              344.44138
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              245.73248,
              337.14538,
              290.5488,
              344.44138
            ],
            "text": "Abkommens"
          }
        ]
      },
      {
        "bbox": [
          63.77704,
          346.71234,
          290.54896,
          354.00834
        ],
        "id": "pdf-010-line-054",
        "source_page": 10,
        "text": "oder zur Verwaltung oder Anwendung des innerstaatlichen",
        "words": [
          {
            "bbox": [
              63.77704,
              346.71234,
              80.33688,
              354.00834
            ],
            "text": "oder"
          },
          {
            "bbox": [
              84.97168,
              346.71234,
              96.10072,
              354.00834
            ],
            "text": "zur"
          },
          {
            "bbox": [
              100.73552,
              346.71234,
              141.22776,
              354.00834
            ],
            "text": "Verwaltung"
          },
          {
            "bbox": [
              145.86424,
              346.71234,
              162.42408,
              354.00834
            ],
            "text": "oder"
          },
          {
            "bbox": [
              167.05888,
              346.71234,
              210.43456,
              354.00834
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              215.07104,
              346.71234,
              228.28608,
              354.00834
            ],
            "text": "des"
          },
          {
            "bbox": [
              232.9228,
              346.71234,
              290.54896,
              354.00834
            ],
            "text": "innerstaatlichen"
          }
        ]
      },
      {
        "bbox": [
          63.7772,
          356.27922,
          290.54968,
          363.57522
        ],
        "id": "pdf-010-line-056",
        "source_page": 10,
        "text": "Rechts betreffend Steuern jeder Art und Bezeichnung, die für",
        "words": [
          {
            "bbox": [
              63.7772,
              356.27922,
              89.25728,
              363.57522
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              92.14576,
              356.27922,
              129.536,
              363.57522
            ],
            "text": "betreffend"
          },
          {
            "bbox": [
              132.42264,
              356.27922,
              160.68376,
              363.57522
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              163.57144,
              356.27922,
              181.69872,
              363.57522
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              184.58536,
              356.27922,
              195.16792,
              363.57522
            ],
            "text": "Art"
          },
          {
            "bbox": [
              198.05592,
              356.27922,
              211.87224,
              363.57522
            ],
            "text": "und"
          },
          {
            "bbox": [
              214.75888,
              356.27922,
              264.12744,
              363.57522
            ],
            "text": "Bezeichnung,"
          },
          {
            "bbox": [
              267.01456,
              356.27922,
              278.006,
              363.57522
            ],
            "text": "die"
          },
          {
            "bbox": [
              280.89344,
              356.27922,
              290.54968,
              363.57522
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          63.77752,
          365.84618,
          290.54968,
          373.14218
        ],
        "id": "pdf-010-line-058",
        "source_page": 10,
        "text": "Rechnung der Vertragsstaaten oder ihrer Gebietskörperschaften",
        "words": [
          {
            "bbox": [
              63.77752,
              365.84618,
              100.18456,
              373.14218
            ],
            "text": "Rechnung"
          },
          {
            "bbox": [
              102.1788,
              365.84618,
              113.86776,
              373.14218
            ],
            "text": "der"
          },
          {
            "bbox": [
              115.86024,
              365.84618,
              171.47,
              373.14218
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              173.4636,
              365.84618,
              189.7384,
              373.14218
            ],
            "text": "oder"
          },
          {
            "bbox": [
              191.73088,
              365.84618,
              207.40576,
              373.14218
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              209.39824,
              365.84618,
              290.54968,
              373.14218
            ],
            "text": "Gebietskörperschaften"
          }
        ]
      },
      {
        "bbox": [
          63.77736,
          375.41306,
          290.54896,
          382.70906
        ],
        "id": "pdf-010-line-060",
        "source_page": 10,
        "text": "erhoben werden, voraussichtlich erheblich sind, soweit die die-",
        "words": [
          {
            "bbox": [
              63.77736,
              375.41306,
              93.25848,
              382.70906
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              95.78256,
              375.41306,
              124.36592,
              382.70906
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              126.88944,
              375.41306,
              180.02296,
              382.70906
            ],
            "text": "voraussichtlich"
          },
          {
            "bbox": [
              182.54704,
              375.41306,
              215.28216,
              382.70906
            ],
            "text": "erheblich"
          },
          {
            "bbox": [
              217.80624,
              375.41306,
              234.9952,
              382.70906
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              237.51872,
              375.41306,
              260.7632,
              382.70906
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              263.28752,
              375.41306,
              274.10104,
              382.70906
            ],
            "text": "die"
          },
          {
            "bbox": [
              276.62472,
              375.41306,
              290.54896,
              382.70906
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          63.77704,
          384.98002,
          290.55016,
          392.27602
        ],
        "id": "pdf-010-line-062",
        "source_page": 10,
        "text": "sem Recht entsprechende Besteuerung nicht diesem Abkom-",
        "words": [
          {
            "bbox": [
              63.77704,
              384.98002,
              79.06176,
              392.27602
            ],
            "text": "sem"
          },
          {
            "bbox": [
              81.81016,
              384.98002,
              103.17744,
              392.27602
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              105.92712,
              384.98002,
              160.26088,
              392.27602
            ],
            "text": "entsprechende"
          },
          {
            "bbox": [
              163.00984,
              384.98002,
              209.21984,
              392.27602
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              211.96976,
              384.98002,
              229.78624,
              392.27602
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              232.53592,
              384.98002,
              258.88184,
              392.27602
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              261.63024,
              384.98002,
              290.55016,
              392.27602
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          63.7768,
          394.5469,
          290.54864,
          401.8429
        ],
        "id": "pdf-010-line-064",
        "source_page": 10,
        "text": "men widerspricht. Der Informationsaustausch ist durch Artikel 1",
        "words": [
          {
            "bbox": [
              63.7768,
              394.5469,
              79.342,
              401.8429
            ],
            "text": "men"
          },
          {
            "bbox": [
              81.55888,
              394.5469,
              127.76128,
              401.8429
            ],
            "text": "widerspricht."
          },
          {
            "bbox": [
              129.9776,
              394.5469,
              142.56736,
              401.8429
            ],
            "text": "Der"
          },
          {
            "bbox": [
              144.78304,
              394.5469,
              226.1196,
              401.8429
            ],
            "text": "Informationsaustausch"
          },
          {
            "bbox": [
              228.33648,
              394.5469,
              236.63192,
              401.8429
            ],
            "text": "ist"
          },
          {
            "bbox": [
              238.84904,
              394.5469,
              259.29904,
              401.8429
            ],
            "text": "durch"
          },
          {
            "bbox": [
              261.51592,
              394.5469,
              283.88368,
              401.8429
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              286.10064,
              394.5469,
              290.54864,
              401.8429
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          404.11386,
          158.26416,
          411.40986
        ],
        "id": "pdf-010-line-066",
        "source_page": 10,
        "text": "und 2 nicht eingeschränkt.",
        "words": [
          {
            "bbox": [
              63.77648,
              404.11386,
              77.41504,
              411.40986
            ],
            "text": "und"
          },
          {
            "bbox": [
              79.636,
              404.11386,
              84.084,
              411.40986
            ],
            "text": "2"
          },
          {
            "bbox": [
              86.306,
              404.11386,
              103.7908,
              411.40986
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              106.01304,
              404.11386,
              158.26416,
              411.40986
            ],
            "text": "eingeschränkt."
          }
        ]
      },
      {
        "bbox": [
          72.28016,
          417.75122,
          290.5476,
          425.04722
        ],
        "id": "pdf-010-line-068",
        "source_page": 10,
        "text": "(2) Alle Informationen, die ein Vertragsstaat gemäß Absatz 1",
        "words": [
          {
            "bbox": [
              72.28016,
              417.75122,
              80.8744,
              425.04722
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.32464,
              417.75122,
              98.36192,
              425.04722
            ],
            "text": "Alle"
          },
          {
            "bbox": [
              101.03032,
              417.75122,
              152.6164,
              425.04722
            ],
            "text": "Informationen,"
          },
          {
            "bbox": [
              155.28464,
              417.75122,
              166.1028,
              425.04722
            ],
            "text": "die"
          },
          {
            "bbox": [
              168.7712,
              417.75122,
              179.29408,
              425.04722
            ],
            "text": "ein"
          },
          {
            "bbox": [
              181.96288,
              417.75122,
              229.03968,
              425.04722
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              231.70872,
              417.75122,
              256.16984,
              425.04722
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              258.83864,
              417.75122,
              283.43032,
              425.04722
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              286.0996,
              417.75122,
              290.5476,
              425.04722
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          427.3181,
          290.54928,
          434.6141
        ],
        "id": "pdf-010-line-070",
        "source_page": 10,
        "text": "erhalten hat, sind ebenso geheim zu halten wie die aufgrund des",
        "words": [
          {
            "bbox": [
              63.77648,
              427.3181,
              92.29896,
              434.6141
            ],
            "text": "erhalten"
          },
          {
            "bbox": [
              94.282,
              427.3181,
              107.7176,
              434.6141
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              109.7,
              427.3181,
              124.61664,
              434.6141
            ],
            "text": "sind"
          },
          {
            "bbox": [
              126.59856,
              427.3181,
              152.88632,
              434.6141
            ],
            "text": "ebenso"
          },
          {
            "bbox": [
              154.86984,
              427.3181,
              181.01464,
              434.6141
            ],
            "text": "geheim"
          },
          {
            "bbox": [
              182.99664,
              427.3181,
              191.26776,
              434.6141
            ],
            "text": "zu"
          },
          {
            "bbox": [
              193.2508,
              427.3181,
              214.84968,
              434.6141
            ],
            "text": "halten"
          },
          {
            "bbox": [
              216.83272,
              427.3181,
              228.93328,
              434.6141
            ],
            "text": "wie"
          },
          {
            "bbox": [
              230.91584,
              427.3181,
              241.69608,
              434.6141
            ],
            "text": "die"
          },
          {
            "bbox": [
              243.67864,
              427.3181,
              275.56368,
              434.6141
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              277.5456,
              427.3181,
              290.54928,
              434.6141
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.77672,
          436.88498,
          290.5484,
          444.18098
        ],
        "id": "pdf-010-line-072",
        "source_page": 10,
        "text": "innerstaatlichen Rechts dieses Staates beschafften Informatio-",
        "words": [
          {
            "bbox": [
              63.77672,
              436.88498,
              120.27992,
              444.18098
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              122.96056,
              436.88498,
              148.06616,
              444.18098
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              150.74744,
              436.88498,
              173.92544,
              444.18098
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              176.60672,
              436.88498,
              203.67576,
              444.18098
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              206.35704,
              436.88498,
              248.47152,
              444.18098
            ],
            "text": "beschafften"
          },
          {
            "bbox": [
              251.15208,
              436.88498,
              290.5484,
              444.18098
            ],
            "text": "Informatio-"
          }
        ]
      },
      {
        "bbox": [
          63.77696,
          446.45186,
          290.5488,
          453.74786
        ],
        "id": "pdf-010-line-074",
        "source_page": 10,
        "text": "nen und dürfen nur den Personen oder Behörden (einschließlich",
        "words": [
          {
            "bbox": [
              63.77696,
              446.45186,
              76.96712,
              453.74786
            ],
            "text": "nen"
          },
          {
            "bbox": [
              79.13168,
              446.45186,
              92.77024,
              453.74786
            ],
            "text": "und"
          },
          {
            "bbox": [
              94.93376,
              446.45186,
              117.91104,
              453.74786
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              120.0756,
              446.45186,
              131.63416,
              453.74786
            ],
            "text": "nur"
          },
          {
            "bbox": [
              133.79752,
              446.45186,
              147.28264,
              453.74786
            ],
            "text": "den"
          },
          {
            "bbox": [
              149.4472,
              446.45186,
              183.03176,
              453.74786
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              185.19632,
              446.45186,
              201.4892,
              453.74786
            ],
            "text": "oder"
          },
          {
            "bbox": [
              203.65256,
              446.45186,
              238.46768,
              453.74786
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              240.63224,
              446.45186,
              290.5488,
              453.74786
            ],
            "text": "(einschließlich"
          }
        ]
      },
      {
        "bbox": [
          63.77616,
          456.0189,
          290.54592,
          463.3149
        ],
        "id": "pdf-010-line-075",
        "source_page": 10,
        "text": "der Gerichte und der Verwaltungsbehörden) zugänglich gemacht",
        "words": [
          {
            "bbox": [
              63.77616,
              456.0189,
              75.3964,
              463.3149
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.35448,
              456.0189,
              107.33448,
              463.3149
            ],
            "text": "Gerichte"
          },
          {
            "bbox": [
              109.29336,
              456.0189,
              122.85112,
              463.3149
            ],
            "text": "und"
          },
          {
            "bbox": [
              124.80928,
              456.0189,
              136.42952,
              463.3149
            ],
            "text": "der"
          },
          {
            "bbox": [
              138.3876,
              456.0189,
              217.46152,
              463.3149
            ],
            "text": "Verwaltungsbehörden)"
          },
          {
            "bbox": [
              219.41984,
              456.0189,
              257.56304,
              463.3149
            ],
            "text": "zugänglich"
          },
          {
            "bbox": [
              259.52232,
              456.0189,
              290.54592,
              463.3149
            ],
            "text": "gemacht"
          }
        ]
      },
      {
        "bbox": [
          63.77576,
          465.58578,
          290.548,
          472.88178
        ],
        "id": "pdf-010-line-077",
        "source_page": 10,
        "text": "werden, die mit der Veranlagung oder Erhebung, mit der Vollstre-",
        "words": [
          {
            "bbox": [
              63.77576,
              465.58578,
              92.06696,
              472.88178
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              94.01728,
              465.58578,
              104.73352,
              472.88178
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.68416,
              465.58578,
              117.7044,
              472.88178
            ],
            "text": "mit"
          },
          {
            "bbox": [
              119.6556,
              465.58578,
              131.25928,
              472.88178
            ],
            "text": "der"
          },
          {
            "bbox": [
              133.20912,
              465.58578,
              176.9252,
              472.88178
            ],
            "text": "Veranlagung"
          },
          {
            "bbox": [
              178.87672,
              465.58578,
              195.0236,
              472.88178
            ],
            "text": "oder"
          },
          {
            "bbox": [
              196.97344,
              465.58578,
              233.3272,
              472.88178
            ],
            "text": "Erhebung,"
          },
          {
            "bbox": [
              235.27752,
              465.58578,
              246.29776,
              472.88178
            ],
            "text": "mit"
          },
          {
            "bbox": [
              248.24896,
              465.58578,
              259.85264,
              472.88178
            ],
            "text": "der"
          },
          {
            "bbox": [
              261.80248,
              465.58578,
              290.548,
              472.88178
            ],
            "text": "Vollstre-"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          475.15274,
          290.54832,
          482.44874
        ],
        "id": "pdf-010-line-079",
        "source_page": 10,
        "text": "ckung oder Strafverfolgung oder mit der Entscheidung von",
        "words": [
          {
            "bbox": [
              63.77648,
              475.15274,
              86.06416,
              482.44874
            ],
            "text": "ckung"
          },
          {
            "bbox": [
              90.24488,
              475.15274,
              106.80472,
              482.44874
            ],
            "text": "oder"
          },
          {
            "bbox": [
              110.98376,
              475.15274,
              166.82312,
              482.44874
            ],
            "text": "Strafverfolgung"
          },
          {
            "bbox": [
              171.00384,
              475.15274,
              187.56368,
              482.44874
            ],
            "text": "oder"
          },
          {
            "bbox": [
              191.74272,
              475.15274,
              203.03824,
              482.44874
            ],
            "text": "mit"
          },
          {
            "bbox": [
              207.21864,
              475.15274,
              219.09768,
              482.44874
            ],
            "text": "der"
          },
          {
            "bbox": [
              223.27672,
              475.15274,
              273.14984,
              482.44874
            ],
            "text": "Entscheidung"
          },
          {
            "bbox": [
              277.33056,
              475.15274,
              290.54832,
              482.44874
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          63.7768,
          484.71962,
          290.54808,
          492.01562
        ],
        "id": "pdf-010-line-081",
        "source_page": 10,
        "text": "Rechtsmitteln hinsichtlich der in Absatz 1 genannten Steuern",
        "words": [
          {
            "bbox": [
              63.7768,
              484.71962,
              113.93688,
              492.01562
            ],
            "text": "Rechtsmitteln"
          },
          {
            "bbox": [
              116.9808,
              484.71962,
              157.96008,
              492.01562
            ],
            "text": "hinsichtlich"
          },
          {
            "bbox": [
              161.00392,
              484.71962,
              172.88296,
              492.01562
            ],
            "text": "der"
          },
          {
            "bbox": [
              175.92576,
              484.71962,
              182.23808,
              492.01562
            ],
            "text": "in"
          },
          {
            "bbox": [
              185.28192,
              484.71962,
              210.30696,
              492.01562
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              213.35144,
              484.71962,
              217.79944,
              492.01562
            ],
            "text": "1"
          },
          {
            "bbox": [
              220.84328,
              484.71962,
              259.24312,
              492.01562
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              262.28696,
              484.71962,
              290.54808,
              492.01562
            ],
            "text": "Steuern"
          }
        ]
      },
      {
        "bbox": [
          63.77688,
          494.28658,
          290.54832,
          501.58258
        ],
        "id": "pdf-010-line-083",
        "source_page": 10,
        "text": "oder mit der Aufsicht über die vorgenannten Personen oder Be-",
        "words": [
          {
            "bbox": [
              63.77688,
              494.28658,
              80.06976,
              501.58258
            ],
            "text": "oder"
          },
          {
            "bbox": [
              82.30264,
              494.28658,
              93.42032,
              501.58258
            ],
            "text": "mit"
          },
          {
            "bbox": [
              95.65464,
              494.28658,
              107.35576,
              501.58258
            ],
            "text": "der"
          },
          {
            "bbox": [
              109.58864,
              494.28658,
              138.62424,
              501.58258
            ],
            "text": "Aufsicht"
          },
          {
            "bbox": [
              140.85856,
              494.28658,
              157.00696,
              501.58258
            ],
            "text": "über"
          },
          {
            "bbox": [
              159.23984,
              494.28658,
              170.05352,
              501.58258
            ],
            "text": "die"
          },
          {
            "bbox": [
              172.2872,
              494.28658,
              221.08472,
              501.58258
            ],
            "text": "vorgenannten"
          },
          {
            "bbox": [
              223.3188,
              494.28658,
              256.90336,
              501.58258
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              259.13744,
              494.28658,
              275.43024,
              501.58258
            ],
            "text": "oder"
          },
          {
            "bbox": [
              277.66312,
              494.28658,
              290.54832,
              501.58258
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          63.77632,
          503.85354,
          290.54856,
          511.14954
        ],
        "id": "pdf-010-line-085",
        "source_page": 10,
        "text": "hörden befasst sind. Diese Personen oder Behörden dürfen die",
        "words": [
          {
            "bbox": [
              63.77632,
              503.85354,
              88.81808,
              511.14954
            ],
            "text": "hörden"
          },
          {
            "bbox": [
              91.29856,
              503.85354,
              117.51776,
              511.14954
            ],
            "text": "befasst"
          },
          {
            "bbox": [
              119.99848,
              503.85354,
              137.18736,
              511.14954
            ],
            "text": "sind."
          },
          {
            "bbox": [
              139.66728,
              503.85354,
              159.66448,
              511.14954
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              162.14456,
              503.85354,
              195.72912,
              511.14954
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              198.2096,
              503.85354,
              214.50248,
              511.14954
            ],
            "text": "oder"
          },
          {
            "bbox": [
              216.98176,
              503.85354,
              251.79688,
              511.14954
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              254.27736,
              503.85354,
              277.25456,
              511.14954
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              279.73504,
              503.85354,
              290.54856,
              511.14954
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.77576,
          513.42042,
          290.548,
          520.71642
        ],
        "id": "pdf-010-line-087",
        "source_page": 10,
        "text": "Informationen nur für diese Zwecke verwenden. Sie dürfen die",
        "words": [
          {
            "bbox": [
              63.77576,
              513.42042,
              113.48392,
              520.71642
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              116.1816,
              513.42042,
              127.80256,
              520.71642
            ],
            "text": "nur"
          },
          {
            "bbox": [
              130.49912,
              513.42042,
              140.04008,
              520.71642
            ],
            "text": "für"
          },
          {
            "bbox": [
              142.73672,
              513.42042,
              161.97048,
              520.71642
            ],
            "text": "diese"
          },
          {
            "bbox": [
              164.66792,
              513.42042,
              192.63216,
              520.71642
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              195.3296,
              513.42042,
              237.12816,
              520.71642
            ],
            "text": "verwenden."
          },
          {
            "bbox": [
              239.82528,
              513.42042,
              251.14288,
              520.71642
            ],
            "text": "Sie"
          },
          {
            "bbox": [
              253.84032,
              513.42042,
              276.97408,
              520.71642
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              279.67176,
              513.42042,
              290.548,
              520.71642
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.77608,
          522.9873,
          290.54776,
          530.2833
        ],
        "id": "pdf-010-line-088",
        "source_page": 10,
        "text": "Informationen in einem verwaltungs- oder strafrechtlichen Ermitt-",
        "words": [
          {
            "bbox": [
              63.77608,
              522.9873,
              112.27656,
              530.2833
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              114.20688,
              522.9873,
              120.36088,
              530.2833
            ],
            "text": "in"
          },
          {
            "bbox": [
              122.2912,
              522.9873,
              143.65032,
              530.2833
            ],
            "text": "einem"
          },
          {
            "bbox": [
              145.5796,
              522.9873,
              191.0712,
              530.2833
            ],
            "text": "verwaltungs-"
          },
          {
            "bbox": [
              193.0016,
              522.9873,
              209.0864,
              530.2833
            ],
            "text": "oder"
          },
          {
            "bbox": [
              211.0156,
              522.9873,
              264.73576,
              530.2833
            ],
            "text": "strafrechtlichen"
          },
          {
            "bbox": [
              266.66608,
              522.9873,
              290.54776,
              530.2833
            ],
            "text": "Ermitt-"
          }
        ]
      },
      {
        "bbox": [
          63.77624,
          532.55426,
          290.55016,
          539.85026
        ],
        "id": "pdf-010-line-090",
        "source_page": 10,
        "text": "lungsverfahren, in einem öffentlichen Gerichtsverfahren oder in",
        "words": [
          {
            "bbox": [
              63.77624,
              532.55426,
              118.73976,
              539.85026
            ],
            "text": "lungsverfahren,"
          },
          {
            "bbox": [
              121.41536,
              532.55426,
              127.64848,
              539.85026
            ],
            "text": "in"
          },
          {
            "bbox": [
              130.32472,
              532.55426,
              152.0,
              539.85026
            ],
            "text": "einem"
          },
          {
            "bbox": [
              154.6752,
              532.55426,
              196.40568,
              539.85026
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              199.08192,
              532.55426,
              262.64376,
              539.85026
            ],
            "text": "Gerichtsverfahren"
          },
          {
            "bbox": [
              265.32,
              532.55426,
              281.642,
              539.85026
            ],
            "text": "oder"
          },
          {
            "bbox": [
              284.31704,
              532.55426,
              290.55016,
              539.85026
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          63.77624,
          542.12122,
          290.54752,
          549.41722
        ],
        "id": "pdf-010-line-092",
        "source_page": 10,
        "text": "einer Gerichtsentscheidung offenlegen. Ungeachtet der vorste-",
        "words": [
          {
            "bbox": [
              63.77624,
              542.12122,
              81.25264,
              549.41722
            ],
            "text": "einer"
          },
          {
            "bbox": [
              83.86472,
              542.12122,
              162.232,
              549.41722
            ],
            "text": "Gerichtsentscheidung"
          },
          {
            "bbox": [
              164.84576,
              542.12122,
              204.54232,
              549.41722
            ],
            "text": "offenlegen."
          },
          {
            "bbox": [
              207.15504,
              542.12122,
              248.53824,
              549.41722
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              251.15176,
              542.12122,
              262.85288,
              549.41722
            ],
            "text": "der"
          },
          {
            "bbox": [
              265.46496,
              542.12122,
              290.54752,
              549.41722
            ],
            "text": "vorste-"
          }
        ]
      },
      {
        "bbox": [
          63.7756,
          551.6881,
          290.54744,
          558.9841
        ],
        "id": "pdf-010-line-093",
        "source_page": 10,
        "text": "henden Bestimmungen kann ein Vertragsstaat die erhaltenen",
        "words": [
          {
            "bbox": [
              63.7756,
              551.6881,
              90.89504,
              558.9841
            ],
            "text": "henden"
          },
          {
            "bbox": [
              94.08472,
              551.6881,
              149.00536,
              558.9841
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              152.19488,
              551.6881,
              169.80224,
              558.9841
            ],
            "text": "kann"
          },
          {
            "bbox": [
              172.99176,
              551.6881,
              183.688,
              558.9841
            ],
            "text": "ein"
          },
          {
            "bbox": [
              186.87752,
              551.6881,
              234.99464,
              558.9841
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              238.18448,
              551.6881,
              249.17592,
              558.9841
            ],
            "text": "die"
          },
          {
            "bbox": [
              252.3652,
              551.6881,
              290.54744,
              558.9841
            ],
            "text": "erhaltenen"
          }
        ]
      },
      {
        "bbox": [
          63.77568,
          561.25498,
          290.54872,
          568.55098
        ],
        "id": "pdf-010-line-095",
        "source_page": 10,
        "text": "Informationen für andere Zwecke verwenden, wenn solche Infor-",
        "words": [
          {
            "bbox": [
              63.77568,
              561.25498,
              112.68736,
              568.55098
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              114.652,
              561.25498,
              124.06032,
              568.55098
            ],
            "text": "für"
          },
          {
            "bbox": [
              126.02368,
              561.25498,
              150.44112,
              568.55098
            ],
            "text": "andere"
          },
          {
            "bbox": [
              152.40528,
              561.25498,
              180.03744,
              568.55098
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              182.0016,
              561.25498,
              223.20272,
              568.55098
            ],
            "text": "verwenden,"
          },
          {
            "bbox": [
              225.16672,
              561.25498,
              244.31416,
              568.55098
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              246.2788,
              561.25498,
              269.50872,
              568.55098
            ],
            "text": "solche"
          },
          {
            "bbox": [
              271.47288,
              561.25498,
              290.54872,
              568.55098
            ],
            "text": "Infor-"
          }
        ]
      },
      {
        "bbox": [
          63.77584,
          570.82194,
          290.54808,
          578.11794
        ],
        "id": "pdf-010-line-097",
        "source_page": 10,
        "text": "mationen nach dem Recht beider Staaten für solche anderen",
        "words": [
          {
            "bbox": [
              63.77584,
              570.82194,
              97.59272,
              578.11794
            ],
            "text": "mationen"
          },
          {
            "bbox": [
              100.56416,
              570.82194,
              118.31624,
              578.11794
            ],
            "text": "nach"
          },
          {
            "bbox": [
              121.28768,
              570.82194,
              137.32672,
              578.11794
            ],
            "text": "dem"
          },
          {
            "bbox": [
              140.29712,
              570.82194,
              161.68864,
              578.11794
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              164.66032,
              570.82194,
              187.61872,
              578.11794
            ],
            "text": "beider"
          },
          {
            "bbox": [
              190.58904,
              570.82194,
              218.55528,
              578.11794
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              221.52664,
              570.82194,
              231.18288,
              578.11794
            ],
            "text": "für"
          },
          {
            "bbox": [
              234.1532,
              570.82194,
              258.00344,
              578.11794
            ],
            "text": "solche"
          },
          {
            "bbox": [
              260.97456,
              570.82194,
              290.54808,
              578.11794
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          63.77632,
          580.3889,
          290.54848,
          587.6849
        ],
        "id": "pdf-010-line-099",
        "source_page": 10,
        "text": "Zwecke verwendet werden dürfen und die zuständige Behörde",
        "words": [
          {
            "bbox": [
              63.77632,
              580.3889,
              91.584,
              587.6849
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              94.22488,
              580.3889,
              131.59048,
              587.6849
            ],
            "text": "verwendet"
          },
          {
            "bbox": [
              134.232,
              580.3889,
              160.59208,
              587.6849
            ],
            "text": "werden"
          },
          {
            "bbox": [
              163.23336,
              580.3889,
              186.21064,
              587.6849
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              188.85192,
              580.3889,
              202.49048,
              587.6849
            ],
            "text": "und"
          },
          {
            "bbox": [
              205.13072,
              580.3889,
              215.9444,
              587.6849
            ],
            "text": "die"
          },
          {
            "bbox": [
              218.58528,
              580.3889,
              257.53944,
              587.6849
            ],
            "text": "zuständige"
          },
          {
            "bbox": [
              260.18032,
              580.3889,
              290.54848,
              587.6849
            ],
            "text": "Behörde"
          }
        ]
      },
      {
        "bbox": [
          63.77568,
          589.9561,
          290.55568,
          597.2521
        ],
        "id": "pdf-010-line-101",
        "source_page": 10,
        "text": "des übermittelnden Staates dieser anderen Verwendung zuge-",
        "words": [
          {
            "bbox": [
              63.77568,
              589.9561,
              76.86688,
              597.2521
            ],
            "text": "des"
          },
          {
            "bbox": [
              79.56128,
              589.9561,
              133.60208,
              597.2521
            ],
            "text": "übermittelnden"
          },
          {
            "bbox": [
              136.29568,
              589.9561,
              163.44368,
              597.2521
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              166.13808,
              589.9561,
              188.04608,
              597.2521
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              190.73808,
              589.9561,
              219.94208,
              597.2521
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              222.63568,
              589.9561,
              267.46688,
              597.2521
            ],
            "text": "Verwendung"
          },
          {
            "bbox": [
              270.16128,
              589.9561,
              290.55568,
              597.2521
            ],
            "text": "zuge-"
          }
        ]
      },
      {
        "bbox": [
          63.78288,
          599.5233,
          103.94928,
          606.8193
        ],
        "id": "pdf-010-line-103",
        "source_page": 10,
        "text": "stimmt hat.",
        "words": [
          {
            "bbox": [
              63.78288,
              599.5233,
              88.24208,
              606.8193
            ],
            "text": "stimmt"
          },
          {
            "bbox": [
              90.46368,
              599.5233,
              103.94928,
              606.8193
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          72.28528,
          613.1609,
          290.55008,
          620.4569
        ],
        "id": "pdf-010-line-105",
        "source_page": 10,
        "text": "(3) Die Absätze 1 und 2 sind nicht so auszulegen, als ver-",
        "words": [
          {
            "bbox": [
              72.28528,
              613.1609,
              81.05248,
              620.4569
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.67568,
              613.1609,
              97.55568,
              620.4569
            ],
            "text": "Die"
          },
          {
            "bbox": [
              100.66848,
              613.1609,
              129.93408,
              620.4569
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              133.04688,
              613.1609,
              137.49488,
              620.4569
            ],
            "text": "1"
          },
          {
            "bbox": [
              140.60848,
              613.1609,
              154.42448,
              620.4569
            ],
            "text": "und"
          },
          {
            "bbox": [
              157.53648,
              613.1609,
              161.98448,
              620.4569
            ],
            "text": "2"
          },
          {
            "bbox": [
              165.09808,
              613.1609,
              180.33088,
              620.4569
            ],
            "text": "sind"
          },
          {
            "bbox": [
              183.44288,
              613.1609,
              201.28288,
              620.4569
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              204.39648,
              613.1609,
              213.07728,
              620.4569
            ],
            "text": "so"
          },
          {
            "bbox": [
              216.19168,
              613.1609,
              259.73808,
              620.4569
            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              262.85168,
              613.1609,
              273.09968,
              620.4569
            ],
            "text": "als"
          },
          {
            "bbox": [
              276.21408,
              613.1609,
              290.55008,
              620.4569
            ],
            "text": "ver-"
          }
        ]
      },
      {
        "bbox": [
          63.77808,
          622.7281,
          186.33248,
          630.0241
        ],
        "id": "pdf-010-line-107",
        "source_page": 10,
        "text": "pflichteten sie einen Vertragsstaat,",
        "words": [
          {
            "bbox": [
              63.77808,
              622.7281,
              101.06208,
              630.0241
            ],
            "text": "pflichteten"
          },
          {
            "bbox": [
              103.28368,
              622.7281,
              113.35488,
              630.0241
            ],
            "text": "sie"
          },
          {
            "bbox": [
              115.57648,
              622.7281,
              134.83728,
              630.0241
            ],
            "text": "einen"
          },
          {
            "bbox": [
              137.05888,
              622.7281,
              186.33248,
              630.0241
            ],
            "text": "Vertragsstaat,"
          }
        ]
      },
      {
        "bbox": [
          63.77808,
          636.3657,
          290.55408,
          643.6617
        ],
        "id": "pdf-010-line-110",
        "source_page": 10,
        "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-",
        "words": [
          {
            "bbox": [
              63.77808,
              636.3657,
              70.14528,
              643.6617
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.53408,
              636.3657,
              164.54528,
              643.6617
            ],
            "text": "Verwaltungsmaßnahmen"
          },
          {
            "bbox": [
              166.72448,
              636.3657,
              220.20688,
              643.6617
            ],
            "text": "durchzuführen,"
          },
          {
            "bbox": [
              222.38528,
              636.3657,
              233.19888,
              643.6617
            ],
            "text": "die"
          },
          {
            "bbox": [
              235.37808,
              636.3657,
              248.41808,
              643.6617
            ],
            "text": "von"
          },
          {
            "bbox": [
              250.59728,
              636.3657,
              264.08288,
              643.6617
            ],
            "text": "den"
          },
          {
            "bbox": [
              266.26208,
              636.3657,
              290.55408,
              643.6617
            ],
            "text": "Geset-"
          }
        ]
      },
      {
        "bbox": [
          76.53808,
          645.9329,
          290.54848,
          653.2289
        ],
        "id": "pdf-010-line-112",
        "source_page": 10,
        "text": "zen und der Verwaltungspraxis dieses oder des anderen Ver-",
        "words": [
          {
            "bbox": [
              76.53808,
              645.9329,
              88.93648,
              653.2289
            ],
            "text": "zen"
          },
          {
            "bbox": [
              90.91568,
              645.9329,
              104.51408,
              653.2289
            ],
            "text": "und"
          },
          {
            "bbox": [
              106.49248,
              645.9329,
              118.15408,
              653.2289
            ],
            "text": "der"
          },
          {
            "bbox": [
              120.13248,
              645.9329,
              184.93168,
              653.2289
            ],
            "text": "Verwaltungspraxis"
          },
          {
            "bbox": [
              186.91168,
              645.9329,
              209.92048,
              653.2289
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              211.90048,
              645.9329,
              228.13408,
              653.2289
            ],
            "text": "oder"
          },
          {
            "bbox": [
              230.11248,
              645.9329,
              243.11008,
              653.2289
            ],
            "text": "des"
          },
          {
            "bbox": [
              245.09008,
              645.9329,
              274.01088,
              653.2289
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              275.99008,
              645.9329,
              290.54848,
              653.2289
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          76.53168,
          655.5001,
          163.33488,
          662.7961
        ],
        "id": "pdf-010-line-114",
        "source_page": 10,
        "text": "tragsstaates abweichen;",
        "words": [
          {
            "bbox": [
              76.53168,
              655.5001,
              120.23328,
              662.7961
            ],
            "text": "tragsstaates"
          },
          {
            "bbox": [
              122.45568,
              655.5001,
              163.33488,
              662.7961
            ],
            "text": "abweichen;"
          }
        ]
      },
      {
        "bbox": [
          63.77648,
          669.1377,
          290.54768,
          676.4337
        ],
        "id": "pdf-010-line-116",
        "source_page": 10,
        "text": "b) Informationen zu erteilen, die nach den Gesetzen oder im üb-",
        "words": [
          {
            "bbox": [
              63.77648,
              669.1377,
              70.59088,
              676.4337
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53248,
              669.1377,
              125.28368,
              676.4337
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              127.23408,
              669.1377,
              135.47328,
              676.4337
            ],
            "text": "zu"
          },
          {
            "bbox": [
              137.42448,
              669.1377,
              165.26768,
              676.4337
            ],
            "text": "erteilen,"
          },
          {
            "bbox": [
              167.21808,
              669.1377,
              177.93488,
              676.4337
            ],
            "text": "die"
          },
          {
            "bbox": [
              179.88528,
              669.1377,
              197.22528,
              676.4337
            ],
            "text": "nach"
          },
          {
            "bbox": [
              199.17648,
              669.1377,
              212.56448,
              676.4337
            ],
            "text": "den"
          },
          {
            "bbox": [
              214.51568,
              669.1377,
              247.79408,
              676.4337
            ],
            "text": "Gesetzen"
          },
          {
            "bbox": [
              249.74528,
              669.1377,
              265.89248,
              676.4337
            ],
            "text": "oder"
          },
          {
            "bbox": [
              267.84208,
              669.1377,
              276.39328,
              676.4337
            ],
            "text": "im"
          },
          {
            "bbox": [
              278.34288,
              669.1377,
              290.54768,
              676.4337
            ],
            "text": "üb-"
          }
        ]
      },
      {
        "bbox": [
          76.53008,
          678.7049,
          290.54128,
          686.0009
        ],
        "id": "pdf-010-line-118",
        "source_page": 10,
        "text": "lichen Verwaltungsverfahren dieses oder des anderen Ver-",
        "words": [
          {
            "bbox": [
              76.53008,
              678.7049,
              97.95808,
              686.0009
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              100.70288,
              678.7049,
              179.22768,
              686.0009
            ],
            "text": "Verwaltungsverfahren"
          },
          {
            "bbox": [
              181.97248,
              678.7049,
              205.47328,
              686.0009
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              208.21888,
              678.7049,
              224.74768,
              686.0009
            ],
            "text": "oder"
          },
          {
            "bbox": [
              227.49168,
              678.7049,
              240.68608,
              686.0009
            ],
            "text": "des"
          },
          {
            "bbox": [
              243.43168,
              678.7049,
              272.94288,
              686.0009
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              275.68768,
              678.7049,
              290.54128,
              686.0009
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          76.52368,
          688.2721,
          234.79328,
          695.5681
        ],
        "id": "pdf-010-line-120",
        "source_page": 10,
        "text": "tragsstaates nicht beschafft werden können;",
        "words": [
          {
            "bbox": [
              76.52368,
              688.2721,
              120.22528,
              695.5681
            ],
            "text": "tragsstaates"
          },
          {
            "bbox": [
              122.44768,
              688.2721,
              139.93248,
              695.5681
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              142.15408,
              688.2721,
              175.48368,
              695.5681
            ],
            "text": "beschafft"
          },
          {
            "bbox": [
              177.70528,
              688.2721,
              204.06608,
              695.5681
            ],
            "text": "werden"
          },
          {
            "bbox": [
              206.28768,
              688.2721,
              234.79328,
              695.5681
            ],
            "text": "können;"
          }
        ]
      },
      {
        "bbox": [
          63.76848,
          701.9097,
          290.53728,
          709.2057
        ],
        "id": "pdf-010-line-122",
        "source_page": 10,
        "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-",
        "words": [
          {
            "bbox": [
              63.76848,
              701.9097,
              70.13568,
              709.2057
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.52448,
              701.9097,
              126.71808,
              709.2057
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              129.45648,
              701.9097,
              137.81648,
              709.2057
            ],
            "text": "zu"
          },
          {
            "bbox": [
              140.55488,
              701.9097,
              169.35808,
              709.2057
            ],
            "text": "erteilen,"
          },
          {
            "bbox": [
              172.09568,
              701.9097,
              183.05248,
              709.2057
            ],
            "text": "die"
          },
          {
            "bbox": [
              185.79008,
              701.9097,
              196.45168,
              709.2057
            ],
            "text": "ein"
          },
          {
            "bbox": [
              199.19008,
              701.9097,
              234.42928,
              709.2057
            ],
            "text": "Handels-,"
          },
          {
            "bbox": [
              237.16688,
              701.9097,
              274.17888,
              709.2057
            ],
            "text": "Industrie-,"
          },
          {
            "bbox": [
              276.91648,
              701.9097,
              290.53728,
              709.2057
            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
          76.52208,
          711.4769,
          290.53728,
          718.7729
        ],
        "id": "pdf-010-line-124",
        "source_page": 10,
        "text": "werbe- oder Berufsgeheimnis oder ein Geschäftsverfahren",
        "words": [
          {
            "bbox": [
              76.52208,
              711.4769,
              102.00448,
              718.7729
            ],
            "text": "werbe-"
          },
          {
            "bbox": [
              104.73408,
              711.4769,
              121.21488,
              718.7729
            ],
            "text": "oder"
          },
          {
            "bbox": [
              123.94288,
              711.4769,
              184.52288,
              718.7729
            ],
            "text": "Berufsgeheimnis"
          },
          {
            "bbox": [
              187.25328,
              711.4769,
              203.73408,
              718.7729
            ],
            "text": "oder"
          },
          {
            "bbox": [
              206.46208,
              711.4769,
              217.10608,
              718.7729
            ],
            "text": "ein"
          },
          {
            "bbox": [
              219.83568,
              711.4769,
              290.53728,
              718.7729
            ],
            "text": "Geschäftsverfahren"
          }
        ]
      },
      {
        "bbox": [
          76.52128,
          721.0441,
          290.53248,
          728.3401
        ],
        "id": "pdf-010-line-126",
        "source_page": 10,
        "text": "preisgeben würden oder deren Erteilung der öffentlichen Ord-",
        "words": [
          {
            "bbox": [
              76.52128,
              721.0441,
              115.54768,
              728.3401
            ],
            "text": "preisgeben"
          },
          {
            "bbox": [
              117.47168,
              721.0441,
              143.60848,
              728.3401
            ],
            "text": "würden"
          },
          {
            "bbox": [
              145.53248,
              721.0441,
              161.60048,
              728.3401
            ],
            "text": "oder"
          },
          {
            "bbox": [
              163.52368,
              721.0441,
              183.52128,
              728.3401
            ],
            "text": "deren"
          },
          {
            "bbox": [
              185.44528,
              721.0441,
              216.18688,
              728.3401
            ],
            "text": "Erteilung"
          },
          {
            "bbox": [
              218.11168,
              721.0441,
              229.66288,
              728.3401
            ],
            "text": "der"
          },
          {
            "bbox": [
              231.58608,
              721.0441,
              272.38368,
              728.3401
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              274.30768,
              721.0441,
              290.53248,
              728.3401
            ],
            "text": "Ord-"
          }
        ]
      },
      {
        "bbox": [
          76.51808,
          730.6113,
          196.00768,
          737.9073
        ],
        "id": "pdf-010-line-128",
        "source_page": 10,
        "text": "nung (ordre public) widerspräche.",
        "words": [
          {
            "bbox": [
              76.51808,
              730.6113,
              94.45168,
              737.9073
            ],
            "text": "nung"
          },
          {
            "bbox": [
              96.67408,
              730.6113,
              117.41008,
              737.9073
            ],
            "text": "(ordre"
          },
          {
            "bbox": [
              119.63168,
              730.6113,
              143.48128,
              737.9073
            ],
            "text": "public)"
          },
          {
            "bbox": [
              145.70208,
              730.6113,
              196.00768,
              737.9073
            ],
            "text": "widerspräche."
          }
        ]
      },
      {
        "bbox": [
          72.26768,
          744.2489,
          290.53968,
          751.5449
        ],
        "id": "pdf-010-line-130",
        "source_page": 10,
        "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-",
        "words": [
          {
            "bbox": [
              72.26768,
              744.2489,
              80.85728,
              751.5449
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.30288,
              744.2489,
              112.56128,
              751.5449
            ],
            "text": "Ersucht"
          },
          {
            "bbox": [
              115.00928,
              744.2489,
              125.52768,
              751.5449
            ],
            "text": "ein"
          },
          {
            "bbox": [
              127.97568,
              744.2489,
              175.02608,
              751.5449
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              177.47408,
              744.2489,
              201.92688,
              751.5449
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              204.37488,
              744.2489,
              230.30688,
              751.5449
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              232.75408,
              744.2489,
              255.12208,
              751.5449
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              257.57008,
              744.2489,
              268.84128,
              751.5449
            ],
            "text": "um"
          },
          {
            "bbox": [
              271.28848,
              744.2489,
              290.53968,
              751.5449
            ],
            "text": "Infor-"
          }
        ]
      },
      {
        "bbox": [
          63.76768,
          753.8161,
          290.53328,
          761.1121
        ],
        "id": "pdf-010-line-132",
        "source_page": 10,
        "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Verfü-",
        "words": [
          {
            "bbox": [
              63.76768,
              753.8161,
              99.39808,
              761.1121
            ],
            "text": "mationen,"
          },
          {
            "bbox": [
              102.09088,
              753.8161,
              110.70928,
              761.1121
            ],
            "text": "so"
          },
          {
            "bbox": [
              113.40288,
              753.8161,
              131.28288,
              761.1121
            ],
            "text": "nutzt"
          },
          {
            "bbox": [
              133.97648,
              753.8161,
              145.73088,
              761.1121
            ],
            "text": "der"
          },
          {
            "bbox": [
              148.42288,
              753.8161,
              173.14848,
              761.1121
            ],
            "text": "andere"
          },
          {
            "bbox": [
              175.84128,
              753.8161,
              223.21088,
              761.1121
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              225.90448,
              753.8161,
              236.77168,
              761.1121
            ],
            "text": "die"
          },
          {
            "bbox": [
              239.46448,
              753.8161,
              252.56448,
              761.1121
            ],
            "text": "ihm"
          },
          {
            "bbox": [
              255.25648,
              753.8161,
              266.26048,
              761.1121
            ],
            "text": "zur"
          },
          {
            "bbox": [
              268.95248,
              753.8161,
              290.53328,
              761.1121
            ],
            "text": "Verfü-"
          }
        ]
      },
      {
        "bbox": [
          63.76288,
          763.3833,
          290.53408,
          770.6793
        ],
        "id": "pdf-010-line-134",
        "source_page": 10,
        "text": "gung stehenden Möglichkeiten zur Beschaffung der erbetenen",
        "words": [
          {
            "bbox": [
              63.76288,
              763.3833,
              81.95408,
              770.6793
            ],
            "text": "gung"
          },
          {
            "bbox": [
              84.65888,
              763.3833,
              122.35248,
              770.6793
            ],
            "text": "stehenden"
          },
          {
            "bbox": [
              125.05648,
              763.3833,
              175.30448,
              770.6793
            ],
            "text": "Möglichkeiten"
          },
          {
            "bbox": [
              178.00848,
              763.3833,
              189.03488,
              770.6793
            ],
            "text": "zur"
          },
          {
            "bbox": [
              191.73808,
              763.3833,
              237.14608,
              770.6793
            ],
            "text": "Beschaffung"
          },
          {
            "bbox": [
              239.85088,
              763.3833,
              251.62768,
              770.6793
            ],
            "text": "der"
          },
          {
            "bbox": [
              254.33088,
              763.3833,
              290.53408,
              770.6793
            ],
            "text": "erbetenen"
          }
        ]
      },
      {
        "bbox": [
          63.76208,
          772.9505,
          290.53808,
          780.2465
        ],
        "id": "pdf-010-line-137",
        "source_page": 10,
        "text": "Informationen, selbst wenn er diese Informationen für seine ei-",
        "words": [
          {
            "bbox": [
              63.76208,
              772.9505,
              115.42208,
              780.2465
            ],
            "text": "Informationen,"
          },
          {
            "bbox": [
              118.09568,
              772.9505,
              139.46848,
              780.2465
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              142.14288,
              772.9505,
              161.41968,
              780.2465
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              164.09408,
              772.9505,
              171.06128,
              780.2465
            ],
            "text": "er"
          },
          {
            "bbox": [
              173.73408,
              772.9505,
              192.87488,
              780.2465
            ],
            "text": "diese"
          },
          {
            "bbox": [
              195.54928,
              772.9505,
              244.97808,
              780.2465
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              247.65248,
              772.9505,
              257.14688,
              780.2465
            ],
            "text": "für"
          },
          {
            "bbox": [
              259.81968,
              772.9505,
              278.66528,
              780.2465
            ],
            "text": "seine"
          },
          {
            "bbox": [
              281.33968,
              772.9505,
              290.53808,
              780.2465
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          304.71048,
          75.12202,
          531.48184,
          82.41802
        ],
        "id": "pdf-010-line-004",
        "source_page": 10,
        "text": "genen steuerlichen Zwecke nicht benötigt. Die im vorstehenden",
        "words": [
          {
            "bbox": [
              304.71048,
              75.12202,
              326.78728,
              82.41802
            ],
            "text": "genen"
          },
          {
            "bbox": [
              329.01504,
              75.12202,
              372.17184,
              82.41802
            ],
            "text": "steuerlichen"
          },
          {
            "bbox": [
              374.3996,
              75.12202,
              402.2072,
              82.41802
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              404.43456,
              75.12202,
              421.91936,
              82.41802
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              424.14736,
              75.12202,
              455.8536,
              82.41802
            ],
            "text": "benötigt."
          },
          {
            "bbox": [
              458.0808,
              75.12202,
              469.78304,
              82.41802
            ],
            "text": "Die"
          },
          {
            "bbox": [
              472.0104,
              75.12202,
              480.60976,
              82.41802
            ],
            "text": "im"
          },
          {
            "bbox": [
              482.83656,
              75.12202,
              531.48184,
              82.41802
            ],
            "text": "vorstehenden"
          }
        ]
      },
      {
        "bbox": [
          304.70984,
          84.6889,
          531.48208,
          91.9849
        ],
        "id": "pdf-010-line-006",
        "source_page": 10,
        "text": "Satz enthaltene Verpflichtung unterliegt den Beschränkungen ge-",
        "words": [
          {
            "bbox": [
              304.70984,
              84.6889,
              320.33152,
              91.9849
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              322.2596,
              84.6889,
              358.84968,
              91.9849
            ],
            "text": "enthaltene"
          },
          {
            "bbox": [
              360.77688,
              84.6889,
              406.82568,
              91.9849
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              408.75376,
              84.6889,
              441.33552,
              91.9849
            ],
            "text": "unterliegt"
          },
          {
            "bbox": [
              443.26328,
              84.6889,
              456.60416,
              91.9849
            ],
            "text": "den"
          },
          {
            "bbox": [
              458.53168,
              84.6889,
              517.70032,
              91.9849
            ],
            "text": "Beschränkungen"
          },
          {
            "bbox": [
              519.62784,
              84.6889,
              531.48208,
              91.9849
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
          304.70968,
          94.25578,
          531.48096,
          101.55178
        ],
        "id": "pdf-010-line-008",
        "source_page": 10,
        "text": "mäß Absatz 3, wobei diese jedoch in keinem Fall so auszulegen",
        "words": [
          {
            "bbox": [
              304.70968,
              94.25578,
              320.27488,
              101.55178
            ],
            "text": "mäß"
          },
          {
            "bbox": [
              322.49248,
              94.25578,
              347.07264,
              101.55178
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              349.2908,
              94.25578,
              355.96208,
              101.55178
            ],
            "text": "3,"
          },
          {
            "bbox": [
              358.17912,
              94.25578,
              379.6464,
              101.55178
            ],
            "text": "wobei"
          },
          {
            "bbox": [
              381.86408,
              94.25578,
              400.97248,
              101.55178
            ],
            "text": "diese"
          },
          {
            "bbox": [
              403.18968,
              94.25578,
              427.33672,
              101.55178
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              429.55432,
              94.25578,
              435.77768,
              101.55178
            ],
            "text": "in"
          },
          {
            "bbox": [
              437.99528,
              94.25578,
              463.74888,
              101.55178
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              465.96552,
              94.25578,
              478.0188,
              101.55178
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              480.23648,
              94.25578,
              488.82848,
              101.55178
            ],
            "text": "so"
          },
          {
            "bbox": [
              491.04656,
              94.25578,
              531.48096,
              101.55178
            ],
            "text": "auszulegen"
          }
        ]
      },
      {
        "bbox": [
          304.70952,
          103.82266,
          531.48264,
          111.11866
        ],
        "id": "pdf-010-line-010",
        "source_page": 10,
        "text": "sind, dass ein Vertragsstaat die Erteilung von Informationen nur",
        "words": [
          {
            "bbox": [
              304.70952,
              103.82266,
              321.89832,
              111.11866
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              324.25936,
              103.82266,
              341.2964,
              111.11866
            ],
            "text": "dass"
          },
          {
            "bbox": [
              343.65872,
              103.82266,
              354.17696,
              111.11866
            ],
            "text": "ein"
          },
          {
            "bbox": [
              356.53856,
              103.82266,
              403.5876,
              111.11866
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              405.94944,
              103.82266,
              416.76296,
              111.11866
            ],
            "text": "die"
          },
          {
            "bbox": [
              419.12416,
              103.82266,
              450.46616,
              111.11866
            ],
            "text": "Erteilung"
          },
          {
            "bbox": [
              452.82824,
              103.82266,
              465.868,
              111.11866
            ],
            "text": "von"
          },
          {
            "bbox": [
              468.2296,
              103.82266,
              517.56224,
              111.11866
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              519.92392,
              103.82266,
              531.48264,
              111.11866
            ],
            "text": "nur"
          }
        ]
      },
      {
        "bbox": [
          304.70928,
          113.3897,
          531.48224,
          120.6857
        ],
        "id": "pdf-010-line-012",
        "source_page": 10,
        "text": "deshalb ablehnen kann, weil er kein inländisches Interesse an",
        "words": [
          {
            "bbox": [
              304.70928,
              113.3897,
              333.464,
              120.6857
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              336.20544,
              113.3897,
              369.48232,
              120.6857
            ],
            "text": "ablehnen"
          },
          {
            "bbox": [
              372.2248,
              113.3897,
              392.09264,
              120.6857
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              394.83456,
              113.3897,
              408.97136,
              120.6857
            ],
            "text": "weil"
          },
          {
            "bbox": [
              411.714,
              113.3897,
              418.74888,
              120.6857
            ],
            "text": "er"
          },
          {
            "bbox": [
              421.49016,
              113.3897,
              436.35368,
              120.6857
            ],
            "text": "kein"
          },
          {
            "bbox": [
              439.09616,
              113.3897,
              484.2272,
              120.6857
            ],
            "text": "inländisches"
          },
          {
            "bbox": [
              486.9704,
              113.3897,
              519.92128,
              120.6857
            ],
            "text": "Interesse"
          },
          {
            "bbox": [
              522.66336,
              113.3897,
              531.48224,
              120.6857
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          304.70896,
          122.95658,
          399.82344,
          130.25258
        ],
        "id": "pdf-010-line-014",
        "source_page": 10,
        "text": "solchen Informationen hat.",
        "words": [
          {
            "bbox": [
              304.70896,
              122.95658,
              332.56112,
              130.25258
            ],
            "text": "solchen"
          },
          {
            "bbox": [
              334.78312,
              122.95658,
              384.11576,
              130.25258
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              386.33776,
              122.95658,
              399.82344,
              130.25258
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          313.21264,
          136.72458,
          531.48136,
          144.02058
        ],
        "id": "pdf-010-line-016",
        "source_page": 10,
        "text": "(5) Absatz 3 ist in keinem Fall so auszulegen, als könne ein",
        "words": [
          {
            "bbox": [
              313.21264,
              136.72458,
              321.9468,
              144.02058
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.53696,
              136.72458,
              351.47856,
              144.02058
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              354.21784,
              136.72458,
              358.66584,
              144.02058
            ],
            "text": "3"
          },
          {
            "bbox": [
              361.40456,
              136.72458,
              369.84456,
              144.02058
            ],
            "text": "ist"
          },
          {
            "bbox": [
              372.58352,
              136.72458,
              378.8792,
              144.02058
            ],
            "text": "in"
          },
          {
            "bbox": [
              381.61792,
              136.72458,
              407.73288,
              144.02058
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              410.47056,
              136.72458,
              422.74072,
              144.02058
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              425.4796,
              136.72458,
              434.14392,
              144.02058
            ],
            "text": "so"
          },
          {
            "bbox": [
              436.8832,
              136.72458,
              480.26352,
              144.02058
            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              483.0016,
              136.72458,
              493.21648,
              144.02058
            ],
            "text": "als"
          },
          {
            "bbox": [
              495.956,
              136.72458,
              518.08008,
              144.02058
            ],
            "text": "könne"
          },
          {
            "bbox": [
              520.81848,
              136.72458,
              531.48136,
              144.02058
            ],
            "text": "ein"
          }
        ]
      },
      {
        "bbox": [
          304.70888,
          146.29146,
          531.47936,
          153.58746
        ],
        "id": "pdf-010-line-018",
        "source_page": 10,
        "text": "Vertragsstaat die Erteilung von Informationen nur deshalb ableh-",
        "words": [
          {
            "bbox": [
              304.70888,
              146.29146,
              351.47368,
              153.58746
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              353.44984,
              146.29146,
              364.216,
              153.58746
            ],
            "text": "die"
          },
          {
            "bbox": [
              366.1916,
              146.29146,
              397.34408,
              153.58746
            ],
            "text": "Erteilung"
          },
          {
            "bbox": [
              399.32056,
              146.29146,
              412.31296,
              153.58746
            ],
            "text": "von"
          },
          {
            "bbox": [
              414.28896,
              146.29146,
              463.33736,
              153.58746
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              465.31336,
              146.29146,
              476.82456,
              153.58746
            ],
            "text": "nur"
          },
          {
            "bbox": [
              478.79936,
              146.29146,
              506.95584,
              153.58746
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              508.93072,
              146.29146,
              531.47936,
              153.58746
            ],
            "text": "ableh-"
          }
        ]
      },
      {
        "bbox": [
          304.70856,
          155.85834,
          531.48,
          163.15434
        ],
        "id": "pdf-010-line-020",
        "source_page": 10,
        "text": "nen, weil die Informationen sich bei einer Bank, einem sonstigen",
        "words": [
          {
            "bbox": [
              304.70856,
              155.85834,
              320.09992,
              163.15434
            ],
            "text": "nen,"
          },
          {
            "bbox": [
              322.0916,
              155.85834,
              335.97824,
              163.15434
            ],
            "text": "weil"
          },
          {
            "bbox": [
              337.97064,
              155.85834,
              348.76944,
              163.15434
            ],
            "text": "die"
          },
          {
            "bbox": [
              350.76136,
              155.85834,
              400.00544,
              163.15434
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              401.99776,
              155.85834,
              416.49392,
              163.15434
            ],
            "text": "sich"
          },
          {
            "bbox": [
              418.48624,
              155.85834,
              429.28456,
              163.15434
            ],
            "text": "bei"
          },
          {
            "bbox": [
              431.27696,
              155.85834,
              448.72392,
              163.15434
            ],
            "text": "einer"
          },
          {
            "bbox": [
              450.71504,
              155.85834,
              471.28064,
              163.15434
            ],
            "text": "Bank,"
          },
          {
            "bbox": [
              473.27232,
              155.85834,
              494.87928,
              163.15434
            ],
            "text": "einem"
          },
          {
            "bbox": [
              496.87056,
              155.85834,
              531.48,
              163.15434
            ],
            "text": "sonstigen"
          }
        ]
      },
      {
        "bbox": [
          304.70872,
          165.42522,
          531.482,
          172.72122
        ],
        "id": "pdf-010-line-022",
        "source_page": 10,
        "text": "Finanzinstitut, einem Bevollmächtigen, Vertreter oder Treuhänder",
        "words": [
          {
            "bbox": [
              304.70872,
              165.42522,
              353.69752,
              172.72122
            ],
            "text": "Finanzinstitut,"
          },
          {
            "bbox": [
              355.6512,
              165.42522,
              377.10616,
              172.72122
            ],
            "text": "einem"
          },
          {
            "bbox": [
              379.05944,
              165.42522,
              440.0068,
              172.72122
            ],
            "text": "Bevollmächtigen,"
          },
          {
            "bbox": [
              441.96048,
              165.42522,
              471.85488,
              172.72122
            ],
            "text": "Vertreter"
          },
          {
            "bbox": [
              473.808,
              165.42522,
              489.96472,
              172.72122
            ],
            "text": "oder"
          },
          {
            "bbox": [
              491.91784,
              165.42522,
              531.482,
              172.72122
            ],
            "text": "Treuhänder"
          }
        ]
      },
      {
        "bbox": [
          304.70888,
          174.99226,
          531.48104,
          182.28826
        ],
        "id": "pdf-010-line-024",
        "source_page": 10,
        "text": "befinden oder weil sie sich auf das Eigentum an einer Person be-",
        "words": [
          {
            "bbox": [
              304.70888,
              174.99226,
              335.5152,
              182.28826
            ],
            "text": "befinden"
          },
          {
            "bbox": [
              337.4712,
              174.99226,
              353.63312,
              182.28826
            ],
            "text": "oder"
          },
          {
            "bbox": [
              355.588,
              174.99226,
              369.36584,
              182.28826
            ],
            "text": "weil"
          },
          {
            "bbox": [
              371.32192,
              174.99226,
              381.306,
              182.28826
            ],
            "text": "sie"
          },
          {
            "bbox": [
              383.26168,
              174.99226,
              397.64904,
              182.28826
            ],
            "text": "sich"
          },
          {
            "bbox": [
              399.60504,
              174.99226,
              410.62792,
              182.28826
            ],
            "text": "auf"
          },
          {
            "bbox": [
              412.58384,
              174.99226,
              425.5336,
              182.28826
            ],
            "text": "das"
          },
          {
            "bbox": [
              427.4904,
              174.99226,
              460.97176,
              182.28826
            ],
            "text": "Eigentum"
          },
          {
            "bbox": [
              462.92672,
              174.99226,
              471.626,
              182.28826
            ],
            "text": "an"
          },
          {
            "bbox": [
              473.582,
              174.99226,
              490.88384,
              182.28826
            ],
            "text": "einer"
          },
          {
            "bbox": [
              492.83872,
              174.99226,
              517.4632,
              182.28826
            ],
            "text": "Person"
          },
          {
            "bbox": [
              519.4192,
              174.99226,
              531.48104,
              182.28826
            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
          304.7084,
          184.55914,
          531.48176,
          191.85514
        ],
        "id": "pdf-010-line-026",
        "source_page": 10,
        "text": "ziehen. Ungeachtet des Absatzes 3 oder entgegenstehender Be-",
        "words": [
          {
            "bbox": [
              304.7084,
              184.55914,
              329.75336,
              191.85514
            ],
            "text": "ziehen."
          },
          {
            "bbox": [
              331.706,
              184.55914,
              372.67152,
              191.85514
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              374.62504,
              184.55914,
              387.56936,
              191.85514
            ],
            "text": "des"
          },
          {
            "bbox": [
              389.52336,
              184.55914,
              421.92896,
              191.85514
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              423.88296,
              184.55914,
              428.33096,
              191.85514
            ],
            "text": "3"
          },
          {
            "bbox": [
              430.28416,
              184.55914,
              446.43792,
              191.85514
            ],
            "text": "oder"
          },
          {
            "bbox": [
              448.39,
              184.55914,
              516.73704,
              191.85514
            ],
            "text": "entgegenstehender"
          },
          {
            "bbox": [
              518.6892,
              184.55914,
              531.48176,
              191.85514
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          304.70848,
          194.12602,
          531.47928,
          201.42202
        ],
        "id": "pdf-010-line-027",
        "source_page": 10,
        "text": "stimmungen des innerstaatlichen Rechts verfügen die Steuerbe-",
        "words": [
          {
            "bbox": [
              304.70848,
              194.12602,
              348.68968,
              201.42202
            ],
            "text": "stimmungen"
          },
          {
            "bbox": [
              350.66848,
              194.12602,
              363.664,
              201.42202
            ],
            "text": "des"
          },
          {
            "bbox": [
              365.6436,
              194.12602,
              421.62304,
              201.42202
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              423.60184,
              194.12602,
              448.5328,
              201.42202
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              450.5124,
              194.12602,
              481.48848,
              201.42202
            ],
            "text": "verfügen"
          },
          {
            "bbox": [
              483.46728,
              194.12602,
              494.23936,
              201.42202
            ],
            "text": "die"
          },
          {
            "bbox": [
              496.21784,
              194.12602,
              531.47928,
              201.42202
            ],
            "text": "Steuerbe-"
          }
        ]
      },
      {
        "bbox": [
          304.70848,
          203.6929,
          531.47976,
          210.9889
        ],
        "id": "pdf-010-line-029",
        "source_page": 10,
        "text": "hörden des ersuchten Vertragsstaats, sofern dies für die Erfüllung",
        "words": [
          {
            "bbox": [
              304.70848,
              203.6929,
              329.33152,
              210.9889
            ],
            "text": "hörden"
          },
          {
            "bbox": [
              331.24744,
              203.6929,
              344.11704,
              210.9889
            ],
            "text": "des"
          },
          {
            "bbox": [
              346.03376,
              203.6929,
              380.6752,
              210.9889
            ],
            "text": "ersuchten"
          },
          {
            "bbox": [
              382.59112,
              203.6929,
              434.69184,
              210.9889
            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
              436.60712,
              203.6929,
              458.55248,
              210.9889
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              460.4684,
              203.6929,
              475.0296,
              210.9889
            ],
            "text": "dies"
          },
          {
            "bbox": [
              476.94632,
              203.6929,
              486.2572,
              210.9889
            ],
            "text": "für"
          },
          {
            "bbox": [
              488.172,
              203.6929,
              498.818,
              210.9889
            ],
            "text": "die"
          },
          {
            "bbox": [
              500.7336,
              203.6929,
              531.47976,
              210.9889
            ],
            "text": "Erfüllung"
          }
        ]
      },
      {
        "bbox": [
          304.7088,
          213.25994,
          531.48072,
          220.55594
        ],
        "id": "pdf-010-line-031",
        "source_page": 10,
        "text": "der Verpflichtungen unter diesem Absatz erforderlich ist, über die",
        "words": [
          {
            "bbox": [
              304.7088,
              213.25994,
              316.29448,
              220.55594
            ],
            "text": "der"
          },
          {
            "bbox": [
              318.23528,
              213.25994,
              373.0844,
              220.55594
            ],
            "text": "Verpflichtungen"
          },
          {
            "bbox": [
              375.0264,
              213.25994,
              393.07096,
              220.55594
            ],
            "text": "unter"
          },
          {
            "bbox": [
              395.01176,
              213.25994,
              420.65464,
              220.55594
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              422.5956,
              213.25994,
              446.88728,
              220.55594
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              448.82984,
              213.25994,
              488.63728,
              220.55594
            ],
            "text": "erforderlich"
          },
          {
            "bbox": [
              490.57928,
              213.25994,
              500.92504,
              220.55594
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              502.86648,
              213.25994,
              518.84176,
              220.55594
            ],
            "text": "über"
          },
          {
            "bbox": [
              520.78256,
              213.25994,
              531.48072,
              220.55594
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          304.70832,
          222.82682,
          531.47976,
          230.12282
        ],
        "id": "pdf-010-line-033",
        "source_page": 10,
        "text": "Befugnis, die Offenlegung der in diesem Absatz genannten",
        "words": [
          {
            "bbox": [
              304.70832,
              222.82682,
              339.04624,
              230.12282
            ],
            "text": "Befugnis,"
          },
          {
            "bbox": [
              343.16832,
              222.82682,
              354.15976,
              230.12282
            ],
            "text": "die"
          },
          {
            "bbox": [
              358.28216,
              222.82682,
              402.87488,
              230.12282
            ],
            "text": "Offenlegung"
          },
          {
            "bbox": [
              406.99816,
              222.82682,
              418.8772,
              230.12282
            ],
            "text": "der"
          },
          {
            "bbox": [
              422.9988,
              222.82682,
              429.31112,
              230.12282
            ],
            "text": "in"
          },
          {
            "bbox": [
              433.43376,
              222.82682,
              459.81,
              230.12282
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              463.93168,
              222.82682,
              488.95664,
              230.12282
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              493.07992,
              222.82682,
              531.47976,
              230.12282
            ],
            "text": "genannten"
          }
        ]
      },
      {
        "bbox": [
          304.70824,
          232.3937,
          410.47504,
          239.6897
        ],
        "id": "pdf-010-line-035",
        "source_page": 10,
        "text": "Informationen durchzusetzen.",
        "words": [
          {
            "bbox": [
              304.70824,
              232.3937,
              354.04088,
              239.6897
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
              356.26288,
              232.3937,
              410.47504,
              239.6897
            ],
            "text": "durchzusetzen."
          }
        ]
      },
      {
        "bbox": [
          400.22376,
          254.16106,
          435.96464,
          261.32906
        ],
        "id": "pdf-010-line-038",
        "source_page": 10,
        "text": "Artikel 27",
        "words": [
          {
            "bbox": [
              400.22376,
              254.16106,
              424.84816,
              261.32906
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.06936,
              254.16106,
              435.96464,
              261.32906
            ],
            "text": "27"
          }
        ]
      },
      {
        "bbox": [
          364.73544,
          267.92906,
          471.45304,
          275.09706
        ],
        "id": "pdf-010-line-040",
        "source_page": 10,
        "text": "Amtshilfe bei der Zustellung",
        "words": [
          {
            "bbox": [
              364.73544,
              267.92906,
              400.6924,
              275.09706
            ],
            "text": "Amtshilfe"
          },
          {
            "bbox": [
              402.91488,
              267.92906,
              414.45736,
              275.09706
            ],
            "text": "bei"
          },
          {
            "bbox": [
              416.67856,
              267.92906,
              429.26904,
              275.09706
            ],
            "text": "der"
          },
          {
            "bbox": [
              431.49104,
              267.92906,
              471.45304,
              275.09706
            ],
            "text": "Zustellung"
          }
        ]
      },
      {
        "bbox": [
          313.21168,
          281.69706,
          531.47928,
          288.99306
        ],
        "id": "pdf-010-line-043",
        "source_page": 10,
        "text": "(1) Auf Antrag der zuständigen Behörde eines Vertragsstaates",
        "words": [
          {
            "bbox": [
              313.21168,
              281.69706,
              321.73336,
              288.99306
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.11104,
              281.69706,
              338.042,
              288.99306
            ],
            "text": "Auf"
          },
          {
            "bbox": [
              340.0076,
              281.69706,
              363.34392,
              288.99306
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              365.31024,
              281.69706,
              376.94336,
              288.99306
            ],
            "text": "der"
          },
          {
            "bbox": [
              378.908,
              281.69706,
              421.96968,
              288.99306
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              423.93536,
              281.69706,
              454.09992,
              288.99306
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              456.06528,
              281.69706,
              474.742,
              288.99306
            ],
            "text": "eines"
          },
          {
            "bbox": [
              476.70848,
              281.69706,
              531.47928,
              288.99306
            ],
            "text": "Vertragsstaates"
          }
        ]
      },
      {
        "bbox": [
          304.70728,
          291.26394,
          531.4788,
          298.55994
        ],
        "id": "pdf-010-line-044",
        "source_page": 10,
        "text": "stellt die zuständige Behörde des anderen Vertragsstaates nach",
        "words": [
          {
            "bbox": [
              304.70728,
              291.26394,
              321.4948,
              298.55994
            ],
            "text": "stellt"
          },
          {
            "bbox": [
              323.6436,
              291.26394,
              334.45712,
              298.55994
            ],
            "text": "die"
          },
          {
            "bbox": [
              336.60528,
              291.26394,
              375.55936,
              298.55994
            ],
            "text": "zuständige"
          },
          {
            "bbox": [
              377.70752,
              291.26394,
              408.07568,
              298.55994
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              410.22384,
              291.26394,
              423.26088,
              298.55994
            ],
            "text": "des"
          },
          {
            "bbox": [
              425.41016,
              291.26394,
              454.44984,
              298.55994
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              456.5984,
              291.26394,
              511.84424,
              298.55994
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              513.99352,
              291.26394,
              531.4788,
              298.55994
            ],
            "text": "nach"
          }
        ]
      },
      {
        "bbox": [
          304.7068,
          300.83082,
          531.47792,
          308.12682
        ],
        "id": "pdf-010-line-046",
        "source_page": 10,
        "text": "Maßgabe der Rechtsvorschriften über die Zustellung entspre-",
        "words": [
          {
            "bbox": [
              304.7068,
              300.83082,
              338.87208,
              308.12682
            ],
            "text": "Maßgabe"
          },
          {
            "bbox": [
              341.6268,
              300.83082,
              353.50504,
              308.12682
            ],
            "text": "der"
          },
          {
            "bbox": [
              356.25896,
              300.83082,
              424.76528,
              308.12682
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              427.52024,
              300.83082,
              443.93424,
              308.12682
            ],
            "text": "über"
          },
          {
            "bbox": [
              446.68816,
              300.83082,
              457.6788,
              308.12682
            ],
            "text": "die"
          },
          {
            "bbox": [
              460.43352,
              300.83082,
              498.17384,
              308.12682
            ],
            "text": "Zustellung"
          },
          {
            "bbox": [
              500.92944,
              300.83082,
              531.47792,
              308.12682
            ],
            "text": "entspre-"
          }
        ]
      },
      {
        "bbox": [
          304.70672,
          310.3977,
          531.4808,
          317.6937
        ],
        "id": "pdf-010-line-047",
        "source_page": 10,
        "text": "chender Rechtsakte im anderen Vertragsstaat dem Empfänger",
        "words": [
          {
            "bbox": [
              304.70672,
              310.3977,
              334.10024,
              317.6937
            ],
            "text": "chender"
          },
          {
            "bbox": [
              336.80024,
              310.3977,
              377.3108,
              317.6937
            ],
            "text": "Rechtsakte"
          },
          {
            "bbox": [
              380.0116,
              310.3977,
              388.64568,
              317.6937
            ],
            "text": "im"
          },
          {
            "bbox": [
              391.34576,
              310.3977,
              420.59368,
              317.6937
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              423.2948,
              310.3977,
              470.76024,
              317.6937
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              473.4616,
              310.3977,
              489.39208,
              317.6937
            ],
            "text": "dem"
          },
          {
            "bbox": [
              492.09216,
              310.3977,
              531.4808,
              317.6937
            ],
            "text": "Empfänger"
          }
        ]
      },
      {
        "bbox": [
          304.7068,
          319.96474,
          531.47824,
          327.26074
        ],
        "id": "pdf-010-line-049",
        "source_page": 10,
        "text": "im anderen Vertragsstaat alle von Verwaltungsbehörden des",
        "words": [
          {
            "bbox": [
              304.7068,
              319.96474,
              313.39512,
              327.26074
            ],
            "text": "im"
          },
          {
            "bbox": [
              317.09096,
              319.96474,
              346.66448,
              327.26074
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              350.36128,
              319.96474,
              398.47816,
              327.26074
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              402.17528,
              319.96474,
              414.58384,
              327.26074
            ],
            "text": "alle"
          },
          {
            "bbox": [
              418.2804,
              319.96474,
              431.49816,
              327.26074
            ],
            "text": "von"
          },
          {
            "bbox": [
              435.19496,
              319.96474,
              514.5664,
              327.26074
            ],
            "text": "Verwaltungsbehörden"
          },
          {
            "bbox": [
              518.2632,
              319.96474,
              531.47824,
              327.26074
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          304.70688,
          329.53162,
          531.47808,
          336.82762
        ],
        "id": "pdf-010-line-051",
        "source_page": 10,
        "text": "einen Vertragsstaates ausgehenden Rechtsakte und Gerichts-",
        "words": [
          {
            "bbox": [
              304.70688,
              329.53162,
              324.24552,
              336.82762
            ],
            "text": "einen"
          },
          {
            "bbox": [
              326.98152,
              329.53162,
              383.20128,
              336.82762
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              385.938,
              329.53162,
              434.9368,
              336.82762
            ],
            "text": "ausgehenden"
          },
          {
            "bbox": [
              437.6728,
              329.53162,
              478.49704,
              336.82762
            ],
            "text": "Rechtsakte"
          },
          {
            "bbox": [
              481.23272,
              329.53162,
              495.01032,
              336.82762
            ],
            "text": "und"
          },
          {
            "bbox": [
              497.7452,
              329.53162,
              531.47808,
              336.82762
            ],
            "text": "Gerichts-"
          }
        ]
      },
      {
        "bbox": [
          304.70664,
          339.0985,
          531.47736,
          346.3945
        ],
        "id": "pdf-010-line-053",
        "source_page": 10,
        "text": "entscheidungen zu, die mit der Anwendung der unter dieses Ab-",
        "words": [
          {
            "bbox": [
              304.70664,
              339.0985,
              361.44656,
              346.3945
            ],
            "text": "entscheidungen"
          },
          {
            "bbox": [
              363.42272,
              339.0985,
              373.88688,
              346.3945
            ],
            "text": "zu,"
          },
          {
            "bbox": [
              375.86248,
              339.0985,
              386.62912,
              346.3945
            ],
            "text": "die"
          },
          {
            "bbox": [
              388.60488,
              339.0985,
              399.6756,
              346.3945
            ],
            "text": "mit"
          },
          {
            "bbox": [
              401.652,
              339.0985,
              413.30608,
              346.3945
            ],
            "text": "der"
          },
          {
            "bbox": [
              415.28112,
              339.0985,
              457.75736,
              346.3945
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              459.73408,
              339.0985,
              471.38816,
              346.3945
            ],
            "text": "der"
          },
          {
            "bbox": [
              473.3632,
              339.0985,
              491.54448,
              346.3945
            ],
            "text": "unter"
          },
          {
            "bbox": [
              493.51952,
              339.0985,
              516.50936,
              346.3945
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              518.48624,
              339.0985,
              531.47736,
              346.3945
            ],
            "text": "Ab-"
          }
        ]
      },
      {
        "bbox": [
          304.70616,
          348.66546,
          470.2876,
          355.96146
        ],
        "id": "pdf-010-line-055",
        "source_page": 10,
        "text": "kommen fallenden Steuern zusammenhängen.",
        "words": [
          {
            "bbox": [
              304.70616,
              348.66546,
              335.73816,
              355.96146
            ],
            "text": "kommen"
          },
          {
            "bbox": [
              337.96016,
              348.66546,
              370.40016,
              355.96146
            ],
            "text": "fallenden"
          },
          {
            "bbox": [
              372.62216,
              348.66546,
              400.34944,
              355.96146
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              402.57144,
              348.66546,
              470.2876,
              355.96146
            ],
            "text": "zusammenhängen."
          }
        ]
      },
      {
        "bbox": [
          313.20992,
          362.43346,
          531.4784,
          369.72946
        ],
        "id": "pdf-010-line-057",
        "source_page": 10,
        "text": "(2) Das Zustellungsersuchen enthält Angaben über Art und",
        "words": [
          {
            "bbox": [
              313.20992,
              362.43346,
              321.97736,
              369.72946
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.6008,
              362.43346,
              340.70448,
              369.72946
            ],
            "text": "Das"
          },
          {
            "bbox": [
              343.56464,
              362.43346,
              418.99848,
              369.72946
            ],
            "text": "Zustellungsersuchen"
          },
          {
            "bbox": [
              421.85784,
              362.43346,
              446.6908,
              369.72946
            ],
            "text": "enthält"
          },
          {
            "bbox": [
              449.55048,
              362.43346,
              482.08688,
              369.72946
            ],
            "text": "Angaben"
          },
          {
            "bbox": [
              484.94624,
              362.43346,
              501.36144,
              369.72946
            ],
            "text": "über"
          },
          {
            "bbox": [
              504.21976,
              362.43346,
              514.80232,
              369.72946
            ],
            "text": "Art"
          },
          {
            "bbox": [
              517.66208,
              362.43346,
              531.4784,
              369.72946
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.70568,
          372.00042,
          531.47744,
          379.29642
        ],
        "id": "pdf-010-line-059",
        "source_page": 10,
        "text": "Gegenstand des Rechtsaktes oder der Gerichtsentscheidung so-",
        "words": [
          {
            "bbox": [
              304.70568,
              372.00042,
              347.6924,
              379.29642
            ],
            "text": "Gegenstand"
          },
          {
            "bbox": [
              349.6112,
              372.00042,
              362.48872,
              379.29642
            ],
            "text": "des"
          },
          {
            "bbox": [
              364.40928,
              372.00042,
              407.80848,
              379.29642
            ],
            "text": "Rechtsaktes"
          },
          {
            "bbox": [
              409.72904,
              372.00042,
              425.78256,
              379.29642
            ],
            "text": "oder"
          },
          {
            "bbox": [
              427.70128,
              372.00042,
              439.2428,
              379.29642
            ],
            "text": "der"
          },
          {
            "bbox": [
              441.16152,
              372.00042,
              518.0128,
              379.29642
            ],
            "text": "Gerichtsentscheidung"
          },
          {
            "bbox": [
              519.9332,
              372.00042,
              531.47744,
              379.29642
            ],
            "text": "so-"
          }
        ]
      },
      {
        "bbox": [
          304.706,
          381.56738,
          531.47776,
          388.86338
        ],
        "id": "pdf-010-line-061",
        "source_page": 10,
        "text": "wie Name und Anschrift des Empfängers und sonstige Angaben",
        "words": [
          {
            "bbox": [
              304.706,
              381.56738,
              316.83984,
              388.86338
            ],
            "text": "wie"
          },
          {
            "bbox": [
              318.85264,
              381.56738,
              340.0412,
              388.86338
            ],
            "text": "Name"
          },
          {
            "bbox": [
              342.054,
              381.56738,
              355.69256,
              388.86338
            ],
            "text": "und"
          },
          {
            "bbox": [
              357.70464,
              381.56738,
              389.40232,
              388.86338
            ],
            "text": "Anschrift"
          },
          {
            "bbox": [
              391.41576,
              381.56738,
              404.4528,
              388.86338
            ],
            "text": "des"
          },
          {
            "bbox": [
              406.46672,
              381.56738,
              449.576,
              388.86338
            ],
            "text": "Empfängers"
          },
          {
            "bbox": [
              451.58992,
              381.56738,
              465.22848,
              388.86338
            ],
            "text": "und"
          },
          {
            "bbox": [
              467.24056,
              381.56738,
              497.46224,
              388.86338
            ],
            "text": "sonstige"
          },
          {
            "bbox": [
              499.47504,
              381.56738,
              531.47776,
              388.86338
            ],
            "text": "Angaben"
          }
        ]
      },
      {
        "bbox": [
          304.70576,
          391.13426,
          531.4764,
          398.43026
        ],
        "id": "pdf-010-line-063",
        "source_page": 10,
        "text": "zur Identifizierung des Empfängers, sofern die ersuchende Be-",
        "words": [
          {
            "bbox": [
              304.70576,
              391.13426,
              315.68496,
              398.43026
            ],
            "text": "zur"
          },
          {
            "bbox": [
              318.3644,
              391.13426,
              368.61176,
              398.43026
            ],
            "text": "Identifizierung"
          },
          {
            "bbox": [
              371.2928,
              391.13426,
              384.35792,
              398.43026
            ],
            "text": "des"
          },
          {
            "bbox": [
              387.03912,
              391.13426,
              432.51288,
              398.43026
            ],
            "text": "Empfängers,"
          },
          {
            "bbox": [
              435.1928,
              391.13426,
              457.62704,
              398.43026
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              460.30752,
              391.13426,
              471.14904,
              398.43026
            ],
            "text": "die"
          },
          {
            "bbox": [
              473.8292,
              391.13426,
              515.88232,
              398.43026
            ],
            "text": "ersuchende"
          },
          {
            "bbox": [
              518.56248,
              391.13426,
              531.4764,
              398.43026
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          304.7052,
          400.70114,
          394.03456,
          407.99714
        ],
        "id": "pdf-010-line-065",
        "source_page": 10,
        "text": "hörde hierzu Zugang hat.",
        "words": [
          {
            "bbox": [
              304.7052,
              400.70114,
              325.3,
              407.99714
            ],
            "text": "hörde"
          },
          {
            "bbox": [
              327.5216,
              400.70114,
              348.98904,
              407.99714
            ],
            "text": "hierzu"
          },
          {
            "bbox": [
              351.21104,
              400.70114,
              378.3264,
              407.99714
            ],
            "text": "Zugang"
          },
          {
            "bbox": [
              380.54888,
              400.70114,
              394.03456,
              407.99714
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          313.20888,
          414.46914,
          531.4756,
          421.76514
        ],
        "id": "pdf-010-line-067",
        "source_page": 10,
        "text": "(3) Die ersuchte Behörde teilt der ersuchenden Behörde un-",
        "words": [
          {
            "bbox": [
              313.20888,
              414.46914,
              321.81424,
              421.76514
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.2756,
              414.46914,
              337.99368,
              421.76514
            ],
            "text": "Die"
          },
          {
            "bbox": [
              340.66776,
              414.46914,
              371.58768,
              421.76514
            ],
            "text": "ersuchte"
          },
          {
            "bbox": [
              374.26176,
              414.46914,
              404.67752,
              421.76514
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              407.3516,
              414.46914,
              420.17088,
              421.76514
            ],
            "text": "teilt"
          },
          {
            "bbox": [
              422.8456,
              414.46914,
              434.56256,
              421.76514
            ],
            "text": "der"
          },
          {
            "bbox": [
              437.23576,
              414.46914,
              483.68888,
              421.76514
            ],
            "text": "ersuchenden"
          },
          {
            "bbox": [
              486.36328,
              414.46914,
              516.77904,
              421.76514
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              519.45312,
              414.46914,
              531.4756,
              421.76514
            ],
            "text": "un-"
          }
        ]
      },
      {
        "bbox": [
          304.7048,
          424.03602,
          531.47784,
          431.33202
        ],
        "id": "pdf-010-line-069",
        "source_page": 10,
        "text": "verzüglich mit, was aufgrund des Zustellungsersuchens veran-",
        "words": [
          {
            "bbox": [
              304.7048,
              424.03602,
              341.08176,
              431.33202
            ],
            "text": "verzüglich"
          },
          {
            "bbox": [
              343.77568,
              424.03602,
              357.1992,
              431.33202
            ],
            "text": "mit,"
          },
          {
            "bbox": [
              359.89248,
              424.03602,
              374.30488,
              431.33202
            ],
            "text": "was"
          },
          {
            "bbox": [
              376.9996,
              424.03602,
              409.19376,
              431.33202
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              411.88664,
              424.03602,
              424.97872,
              431.33202
            ],
            "text": "des"
          },
          {
            "bbox": [
              427.67344,
              424.03602,
              506.02768,
              431.33202
            ],
            "text": "Zustellungsersuchens"
          },
          {
            "bbox": [
              508.7224,
              424.03602,
              531.47784,
              431.33202
            ],
            "text": "veran-"
          }
        ]
      },
      {
        "bbox": [
          304.70504,
          433.60306,
          531.476,
          440.89906
        ],
        "id": "pdf-010-line-071",
        "source_page": 10,
        "text": "lasst worden ist, und insbesondere, an welchem Tag der Rechts-",
        "words": [
          {
            "bbox": [
              304.70504,
              433.60306,
              321.11896,
              440.89906
            ],
            "text": "lasst"
          },
          {
            "bbox": [
              323.0748,
              433.60306,
              349.51128,
              440.89906
            ],
            "text": "worden"
          },
          {
            "bbox": [
              351.4668,
              433.60306,
              361.85344,
              440.89906
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              363.80832,
              433.60306,
              377.35856,
              440.89906
            ],
            "text": "und"
          },
          {
            "bbox": [
              379.31304,
              433.60306,
              429.15616,
              440.89906
            ],
            "text": "insbesondere,"
          },
          {
            "bbox": [
              431.11104,
              433.60306,
              439.80984,
              440.89906
            ],
            "text": "an"
          },
          {
            "bbox": [
              441.76536,
              433.60306,
              473.49456,
              440.89906
            ],
            "text": "welchem"
          },
          {
            "bbox": [
              475.44904,
              433.60306,
              488.06992,
              440.89906
            ],
            "text": "Tag"
          },
          {
            "bbox": [
              490.026,
              433.60306,
              501.63888,
              440.89906
            ],
            "text": "der"
          },
          {
            "bbox": [
              503.59328,
              433.60306,
              531.476,
              440.89906
            ],
            "text": "Rechts-"
          }
        ]
      },
      {
        "bbox": [
          304.7052,
          443.16994,
          490.50296,
          450.46594
        ],
        "id": "pdf-010-line-073",
        "source_page": 10,
        "text": "akt oder die Gerichtsentscheidung zugestellt wurde.",
        "words": [
          {
            "bbox": [
              304.7052,
              443.16994,
              315.67048,
              450.46594
            ],
            "text": "akt"
          },
          {
            "bbox": [
              317.89272,
              443.16994,
              334.18552,
              450.46594
            ],
            "text": "oder"
          },
          {
            "bbox": [
              336.40632,
              443.16994,
              347.21984,
              450.46594
            ],
            "text": "die"
          },
          {
            "bbox": [
              349.44144,
              443.16994,
              427.80856,
              450.46594
            ],
            "text": "Gerichtsentscheidung"
          },
          {
            "bbox": [
              430.03104,
              443.16994,
              463.99232,
              450.46594
            ],
            "text": "zugestellt"
          },
          {
            "bbox": [
              466.21456,
              443.16994,
              490.50296,
              450.46594
            ],
            "text": "wurde."
          }
        ]
      },
      {
        "bbox": [
          313.20872,
          456.93794,
          531.47776,
          464.23394
        ],
        "id": "pdf-010-line-076",
        "source_page": 10,
        "text": "(4) Behörden der Vertragsstaaten können die Zustellung oder",
        "words": [
          {
            "bbox": [
              313.20872,
              456.93794,
              321.79832,
              464.23394
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.24392,
              456.93794,
              361.05896,
              464.23394
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              363.17448,
              456.93794,
              374.87552,
              464.23394
            ],
            "text": "der"
          },
          {
            "bbox": [
              376.98984,
              456.93794,
              432.68368,
              464.23394
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              434.7992,
              456.93794,
              461.08112,
              464.23394
            ],
            "text": "können"
          },
          {
            "bbox": [
              463.19664,
              456.93794,
              474.01016,
              464.23394
            ],
            "text": "die"
          },
          {
            "bbox": [
              476.12528,
              456.93794,
              513.0688,
              464.23394
            ],
            "text": "Zustellung"
          },
          {
            "bbox": [
              515.18488,
              456.93794,
              531.47776,
              464.23394
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          304.70448,
          466.50482,
          531.47576,
          473.80082
        ],
        "id": "pdf-010-line-078",
        "source_page": 10,
        "text": "Bekanntgabe von Verwaltungsakten und Schriftstücken, die mit",
        "words": [
          {
            "bbox": [
              304.70448,
              466.50482,
              352.262,
              473.80082
            ],
            "text": "Bekanntgabe"
          },
          {
            "bbox": [
              354.54664,
              466.50482,
              367.5864,
              473.80082
            ],
            "text": "von"
          },
          {
            "bbox": [
              369.87144,
              466.50482,
              433.1728,
              473.80082
            ],
            "text": "Verwaltungsakten"
          },
          {
            "bbox": [
              435.45784,
              466.50482,
              449.0964,
              473.80082
            ],
            "text": "und"
          },
          {
            "bbox": [
              451.38032,
              466.50482,
              504.97528,
              473.80082
            ],
            "text": "Schriftstücken,"
          },
          {
            "bbox": [
              507.25976,
              466.50482,
              518.07328,
              473.80082
            ],
            "text": "die"
          },
          {
            "bbox": [
              520.35808,
              466.50482,
              531.47576,
              473.80082
            ],
            "text": "mit"
          }
        ]
      },
      {
        "bbox": [
          304.70384,
          476.0717,
          531.47568,
          483.3677
        ],
        "id": "pdf-010-line-080",
        "source_page": 10,
        "text": "der Anwendung der unter dieses Abkommen fallenden Steuern",
        "words": [
          {
            "bbox": [
              304.70384,
              476.0717,
              316.40488,
              483.3677
            ],
            "text": "der"
          },
          {
            "bbox": [
              319.00368,
              476.0717,
              361.66792,
              483.3677
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              364.2684,
              476.0717,
              375.96944,
              483.3677
            ],
            "text": "der"
          },
          {
            "bbox": [
              378.56824,
              476.0717,
              396.8436,
              483.3677
            ],
            "text": "unter"
          },
          {
            "bbox": [
              399.4424,
              476.0717,
              422.54968,
              483.3677
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              425.1504,
              476.0717,
              466.10816,
              483.3677
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              468.70816,
              476.0717,
              501.14816,
              483.3677
            ],
            "text": "fallenden"
          },
          {
            "bbox": [
              503.74816,
              476.0717,
              531.47568,
              483.3677
            ],
            "text": "Steuern"
          }
        ]
      },
      {
        "bbox": [
          304.70344,
          485.63858,
          531.47672,
          492.93458
        ],
        "id": "pdf-010-line-082",
        "source_page": 10,
        "text": "zusammenhängen, im anderen Vertragsstaat nach Maßgabe der",
        "words": [
          {
            "bbox": [
              304.70344,
              485.63858,
              372.29424,
              492.93458
            ],
            "text": "zusammenhängen,"
          },
          {
            "bbox": [
              374.28432,
              485.63858,
              382.87472,
              492.93458
            ],
            "text": "im"
          },
          {
            "bbox": [
              384.8644,
              485.63858,
              413.85056,
              492.93458
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              415.84128,
              485.63858,
              462.78304,
              492.93458
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              464.774,
              485.63858,
              482.23232,
              492.93458
            ],
            "text": "nach"
          },
          {
            "bbox": [
              484.22304,
              485.63858,
              517.80312,
              492.93458
            ],
            "text": "Maßgabe"
          },
          {
            "bbox": [
              519.79352,
              485.63858,
              531.47672,
              492.93458
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.70328,
          495.20562,
          531.47528,
          502.50162
        ],
        "id": "pdf-010-line-084",
        "source_page": 10,
        "text": "für sie geltenden innerstaatlichen Vorschriften auch auf dem",
        "words": [
          {
            "bbox": [
              304.70328,
              495.20562,
              314.35952,
              502.50162
            ],
            "text": "für"
          },
          {
            "bbox": [
              317.87944,
              495.20562,
              328.12872,
              502.50162
            ],
            "text": "sie"
          },
          {
            "bbox": [
              331.64944,
              495.20562,
              367.6724,
              502.50162
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              371.19336,
              495.20562,
              428.81944,
              502.50162
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              432.3404,
              495.20562,
              475.83336,
              502.50162
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              479.35432,
              495.20562,
              497.10632,
              502.50162
            ],
            "text": "auch"
          },
          {
            "bbox": [
              500.62728,
              495.20562,
              511.91536,
              502.50162
            ],
            "text": "auf"
          },
          {
            "bbox": [
              515.43624,
              495.20562,
              531.47528,
              502.50162
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.70312,
          504.7725,
          372.45224,
          512.0685
        ],
        "id": "pdf-010-line-086",
        "source_page": 10,
        "text": "Postweg bewirken.",
        "words": [
          {
            "bbox": [
              304.70312,
              504.7725,
              335.60944,
              512.0685
            ],
            "text": "Postweg"
          },
          {
            "bbox": [
              337.83192,
              504.7725,
              372.45224,
              512.0685
            ],
            "text": "bewirken."
          }
        ]
      },
      {
        "bbox": [
          400.21864,
          526.53986,
          435.95952,
          533.70786
        ],
        "id": "pdf-010-line-089",
        "source_page": 10,
        "text": "Artikel 28",
        "words": [
          {
            "bbox": [
              400.21864,
              526.53986,
              424.84304,
              533.70786
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.06424,
              526.53986,
              435.95952,
              533.70786
            ],
            "text": "28"
          }
        ]
      },
      {
        "bbox": [
          342.29576,
          540.30778,
          493.88312,
          547.47578
        ],
        "id": "pdf-010-line-091",
        "source_page": 10,
        "text": "Amtshilfe bei der Erhebung von Steuern",
        "words": [
          {
            "bbox": [
              342.29576,
              540.30778,
              378.25272,
              547.47578
            ],
            "text": "Amtshilfe"
          },
          {
            "bbox": [
              380.4752,
              540.30778,
              392.01768,
              547.47578
            ],
            "text": "bei"
          },
          {
            "bbox": [
              394.23888,
              540.30778,
              406.82936,
              547.47578
            ],
            "text": "der"
          },
          {
            "bbox": [
              409.05136,
              540.30778,
              445.9392,
              547.47578
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              448.16064,
              540.30778,
              461.9496,
              547.47578
            ],
            "text": "von"
          },
          {
            "bbox": [
              464.17048,
              540.30778,
              493.88312,
              547.47578
            ],
            "text": "Steuern"
          }
        ]
      },
      {
        "bbox": [
          313.20672,
          554.07578,
          531.47544,
          561.37178
        ],
        "id": "pdf-010-line-094",
        "source_page": 10,
        "text": "(1) Die Vertragsstaaten leisten sich gegenseitige Amtshilfe bei",
        "words": [
          {
            "bbox": [
              313.20672,
              554.07578,
              321.75472,
              561.37178
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.15872,
              554.07578,
              337.81944,
              561.37178
            ],
            "text": "Die"
          },
          {
            "bbox": [
              339.79808,
              554.07578,
              395.20192,
              561.37178
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              397.1808,
              554.07578,
              420.06688,
              561.37178
            ],
            "text": "leisten"
          },
          {
            "bbox": [
              422.04576,
              554.07578,
              436.50184,
              561.37178
            ],
            "text": "sich"
          },
          {
            "bbox": [
              438.48072,
              554.07578,
              483.72632,
              561.37178
            ],
            "text": "gegenseitige"
          },
          {
            "bbox": [
              485.70496,
              554.07578,
              518.72536,
              561.37178
            ],
            "text": "Amtshilfe"
          },
          {
            "bbox": [
              520.70392,
              554.07578,
              531.47544,
              561.37178
            ],
            "text": "bei"
          }
        ]
      },
      {
        "bbox": [
          304.70344,
          563.64282,
          531.4748,
          570.93882
        ],
        "id": "pdf-010-line-096",
        "source_page": 10,
        "text": "der Erhebung von Steueransprüchen. Diese Amtshilfe ist durch",
        "words": [
          {
            "bbox": [
              304.70344,
              563.64282,
              316.40448,
              570.93882
            ],
            "text": "der"
          },
          {
            "bbox": [
              319.00264,
              563.64282,
              353.52232,
              570.93882
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              356.12216,
              563.64282,
              369.16192,
              570.93882
            ],
            "text": "von"
          },
          {
            "bbox": [
              371.76128,
              563.64282,
              439.1492,
              570.93882
            ],
            "text": "Steueransprüchen."
          },
          {
            "bbox": [
              441.748,
              563.64282,
              461.74512,
              570.93882
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              464.34408,
              563.64282,
              497.53072,
              570.93882
            ],
            "text": "Amtshilfe"
          },
          {
            "bbox": [
              500.12968,
              563.64282,
              508.42504,
              570.93882
            ],
            "text": "ist"
          },
          {
            "bbox": [
              511.02464,
              563.64282,
              531.4748,
              570.93882
            ],
            "text": "durch"
          }
        ]
      },
      {
        "bbox": [
          304.70304,
          573.2097,
          531.47528,
          580.5057
        ],
        "id": "pdf-010-line-098",
        "source_page": 10,
        "text": "Artikel 1 und 2 nicht eingeschränkt. Die zuständigen Behörden",
        "words": [
          {
            "bbox": [
              304.70304,
              573.2097,
              327.17288,
              580.5057
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              329.85648,
              573.2097,
              334.30448,
              580.5057
            ],
            "text": "1"
          },
          {
            "bbox": [
              336.988,
              573.2097,
              350.66064,
              580.5057
            ],
            "text": "und"
          },
          {
            "bbox": [
              353.34304,
              573.2097,
              357.79104,
              580.5057
            ],
            "text": "2"
          },
          {
            "bbox": [
              360.47456,
              573.2097,
              378.02752,
              580.5057
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              380.71128,
              573.2097,
              433.18384,
              580.5057
            ],
            "text": "eingeschränkt."
          },
          {
            "bbox": [
              435.86672,
              573.2097,
              447.60304,
              580.5057
            ],
            "text": "Die"
          },
          {
            "bbox": [
              450.28616,
              573.2097,
              493.85744,
              580.5057
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              496.54096,
              573.2097,
              531.47528,
              580.5057
            ],
            "text": "Behörden"
          }
        ]
      },
      {
        "bbox": [
          304.70352,
          582.77658,
          531.4752,
          590.07258
        ],
        "id": "pdf-010-line-100",
        "source_page": 10,
        "text": "der Vertragsstaaten können in gegenseitigem Einvernehmen re-",
        "words": [
          {
            "bbox": [
              304.70352,
              582.77658,
              316.40456,
              590.07258
            ],
            "text": "der"
          },
          {
            "bbox": [
              318.70856,
              582.77658,
              374.4024,
              590.07258
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              376.7076,
              582.77658,
              402.98952,
              590.07258
            ],
            "text": "können"
          },
          {
            "bbox": [
              405.29472,
              582.77658,
              411.51808,
              590.07258
            ],
            "text": "in"
          },
          {
            "bbox": [
              413.82328,
              582.77658,
              466.1196,
              590.07258
            ],
            "text": "gegenseitigem"
          },
          {
            "bbox": [
              468.42384,
              582.77658,
              519.24488,
              590.07258
            ],
            "text": "Einvernehmen"
          },
          {
            "bbox": [
              521.55016,
              582.77658,
              531.4752,
              590.07258
            ],
            "text": "re-"
          }
        ]
      },
      {
        "bbox": [
          304.7032,
          592.34346,
          451.19472,
          599.63946
        ],
        "id": "pdf-010-line-102",
        "source_page": 10,
        "text": "geln, wie dieser Artikel durchzuführen ist.",
        "words": [
          {
            "bbox": [
              304.7032,
              592.34346,
              322.03648,
              599.63946
            ],
            "text": "geln,"
          },
          {
            "bbox": [
              324.25792,
              592.34346,
              336.39176,
              599.63946
            ],
            "text": "wie"
          },
          {
            "bbox": [
              338.61336,
              592.34346,
              360.38464,
              599.63946
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              362.60544,
              592.34346,
              384.9732,
              599.63946
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              387.19528,
              592.34346,
              438.45384,
              599.63946
            ],
            "text": "durchzuführen"
          },
          {
            "bbox": [
              440.67584,
              592.34346,
              451.19472,
              599.63946
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          313.20688,
          606.11146,
          531.4748,
          613.40746
        ],
        "id": "pdf-010-line-104",
        "source_page": 10,
        "text": "(2) Der in diesem Artikel verwendete Ausdruck „Steueran-",
        "words": [
          {
            "bbox": [
              313.20688,
              606.11146,
              321.97432,
              613.40746
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.59776,
              606.11146,
              339.36544,
              613.40746
            ],
            "text": "Der"
          },
          {
            "bbox": [
              342.77416,
              606.11146,
              349.08648,
              613.40746
            ],
            "text": "in"
          },
          {
            "bbox": [
              352.49624,
              606.11146,
              378.87248,
              613.40746
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              382.28128,
              606.11146,
              405.18264,
              613.40746
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              408.59256,
              606.11146,
              450.9568,
              613.40746
            ],
            "text": "verwendete"
          },
          {
            "bbox": [
              454.36632,
              606.11146,
              488.91824,
              613.40746
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              492.32712,
              606.11146,
              531.4748,
              613.40746
            ],
            "text": "„Steueran-"
          }
        ]
      },
      {
        "bbox": [
          304.70304,
          615.67834,
          531.47576,
          622.97434
        ],
        "id": "pdf-010-line-106",
        "source_page": 10,
        "text": "spruch“ bedeutet einen Betrag, der auf Grund von Steuern jeder",
        "words": [
          {
            "bbox": [
              304.70304,
              615.67834,
              332.70472,
              622.97434
            ],
            "text": "spruch“"
          },
          {
            "bbox": [
              334.72176,
              615.67834,
              366.47992,
              622.97434
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              368.49832,
              615.67834,
              387.75872,
              622.97434
            ],
            "text": "einen"
          },
          {
            "bbox": [
              389.77688,
              615.67834,
              415.64912,
              622.97434
            ],
            "text": "Betrag,"
          },
          {
            "bbox": [
              417.66672,
              615.67834,
              429.36776,
              622.97434
            ],
            "text": "der"
          },
          {
            "bbox": [
              431.38472,
              615.67834,
              442.49488,
              622.97434
            ],
            "text": "auf"
          },
          {
            "bbox": [
              444.51296,
              615.67834,
              466.88392,
              622.97434
            ],
            "text": "Grund"
          },
          {
            "bbox": [
              468.90096,
              615.67834,
              481.94072,
              622.97434
            ],
            "text": "von"
          },
          {
            "bbox": [
              483.95888,
              615.67834,
              511.68616,
              622.97434
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              513.70432,
              615.67834,
              531.47576,
              622.97434
            ],
            "text": "jeder"
          }
        ]
      },
      {
        "bbox": [
          304.70248,
          625.24538,
          531.47632,
          632.54138
        ],
        "id": "pdf-010-line-108",
        "source_page": 10,
        "text": "Art und Bezeichnung, die für Rechnung der Vertragsstaaten oder",
        "words": [
          {
            "bbox": [
              304.70248,
              625.24538,
              315.02872,
              632.54138
            ],
            "text": "Art"
          },
          {
            "bbox": [
              316.98928,
              625.24538,
              330.54928,
              632.54138
            ],
            "text": "und"
          },
          {
            "bbox": [
              332.50856,
              625.24538,
              380.46632,
              632.54138
            ],
            "text": "Bezeichnung,"
          },
          {
            "bbox": [
              382.42616,
              625.24538,
              393.16112,
              632.54138
            ],
            "text": "die"
          },
          {
            "bbox": [
              395.12112,
              625.24538,
              404.52104,
              632.54138
            ],
            "text": "für"
          },
          {
            "bbox": [
              406.48024,
              625.24538,
              442.65464,
              632.54138
            ],
            "text": "Rechnung"
          },
          {
            "bbox": [
              444.61552,
              625.24538,
              456.238,
              632.54138
            ],
            "text": "der"
          },
          {
            "bbox": [
              458.1972,
              625.24538,
              513.34096,
              632.54138
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              515.30136,
              625.24538,
              531.47632,
              632.54138
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          304.7024,
          634.81226,
          531.47504,
          642.10826
        ],
        "id": "pdf-010-line-109",
        "source_page": 10,
        "text": "einer ihrer Gebietskörperschaften erhoben werden, geschuldet",
        "words": [
          {
            "bbox": [
              304.7024,
              634.81226,
              322.29168,
              642.10826
            ],
            "text": "einer"
          },
          {
            "bbox": [
              324.9852,
              634.81226,
              340.79704,
              642.10826
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              343.49056,
              634.81226,
              425.32648,
              642.10826
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              428.02112,
              634.81226,
              457.67152,
              642.10826
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              460.36616,
              634.81226,
              489.11864,
              642.10826
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              491.81264,
              634.81226,
              531.47504,
              642.10826
            ],
            "text": "geschuldet"
          }
        ]
      },
      {
        "bbox": [
          304.70312,
          644.37914,
          531.4748,
          651.67514
        ],
        "id": "pdf-010-line-111",
        "source_page": 10,
        "text": "wird, soweit die Besteuerung diesem Abkommen oder anderen",
        "words": [
          {
            "bbox": [
              304.70312,
              644.37914,
              322.02472,
              651.67514
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              324.56584,
              644.37914,
              347.81032,
              651.67514
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              350.35224,
              644.37914,
              361.16576,
              651.67514
            ],
            "text": "die"
          },
          {
            "bbox": [
              363.70704,
              644.37914,
              409.088,
              651.67514
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              411.63016,
              644.37914,
              437.56144,
              651.67514
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              440.10216,
              644.37914,
              481.05992,
              651.67514
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              483.6016,
              644.37914,
              499.8944,
              651.67514
            ],
            "text": "oder"
          },
          {
            "bbox": [
              502.43488,
              644.37914,
              531.4748,
              651.67514
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          304.7028,
          653.94602,
          531.47208,
          661.24202
        ],
        "id": "pdf-010-line-113",
        "source_page": 10,
        "text": "völkerrechtlichen Übereinkünften, denen die Vertragsstaaten bei-",
        "words": [
          {
            "bbox": [
              304.7028,
              653.94602,
              364.40288,
              661.24202
            ],
            "text": "völkerrechtlichen"
          },
          {
            "bbox": [
              366.34936,
              653.94602,
              422.25232,
              661.24202
            ],
            "text": "Übereinkünften,"
          },
          {
            "bbox": [
              424.19816,
              653.94602,
              446.21256,
              661.24202
            ],
            "text": "denen"
          },
          {
            "bbox": [
              448.15904,
              653.94602,
              458.86616,
              661.24202
            ],
            "text": "die"
          },
          {
            "bbox": [
              460.81224,
              653.94602,
              515.76136,
              661.24202
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              517.70784,
              653.94602,
              531.47208,
              661.24202
            ],
            "text": "bei-"
          }
        ]
      },
      {
        "bbox": [
          304.70216,
          663.51306,
          531.47312,
          670.80906
        ],
        "id": "pdf-010-line-115",
        "source_page": 10,
        "text": "getreten sind, nicht widerspricht, sowie mit diesem Betrag zu-",
        "words": [
          {
            "bbox": [
              304.70216,
              663.51306,
              334.39704,
              670.80906
            ],
            "text": "getreten"
          },
          {
            "bbox": [
              337.108,
              663.51306,
              354.47488,
              670.80906
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              357.18528,
              663.51306,
              374.84808,
              670.80906
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              377.55928,
              663.51306,
              424.29576,
              670.80906
            ],
            "text": "widerspricht,"
          },
          {
            "bbox": [
              427.00616,
              663.51306,
              447.90984,
              670.80906
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              450.6204,
              663.51306,
              461.82712,
              670.80906
            ],
            "text": "mit"
          },
          {
            "bbox": [
              464.53832,
              663.51306,
              490.69216,
              670.80906
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              493.40216,
              663.51306,
              517.2732,
              670.80906
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              519.98472,
              663.51306,
              531.47312,
              670.80906
            ],
            "text": "zu-"
          }
        ]
      },
      {
        "bbox": [
          304.70192,
          673.07994,
          531.47264,
          680.37594
        ],
        "id": "pdf-010-line-117",
        "source_page": 10,
        "text": "sammenhängende Zinsen, Geldbußen und Kosten der Erhebung",
        "words": [
          {
            "bbox": [
              304.70192,
              673.07994,
              370.50496,
              680.37594
            ],
            "text": "sammenhängende"
          },
          {
            "bbox": [
              372.47048,
              673.07994,
              398.3428,
              680.37594
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              400.308,
              673.07994,
              439.29952,
              680.37594
            ],
            "text": "Geldbußen"
          },
          {
            "bbox": [
              441.26528,
              673.07994,
              454.836,
              680.37594
            ],
            "text": "und"
          },
          {
            "bbox": [
              456.80072,
              673.07994,
              481.62624,
              680.37594
            ],
            "text": "Kosten"
          },
          {
            "bbox": [
              483.592,
              673.07994,
              495.22544,
              680.37594
            ],
            "text": "der"
          },
          {
            "bbox": [
              497.19008,
              673.07994,
              531.47264,
              680.37594
            ],
            "text": "Erhebung"
          }
        ]
      },
      {
        "bbox": [
          304.70168,
          682.64682,
          361.58368,
          689.94282
        ],
        "id": "pdf-010-line-119",
        "source_page": 10,
        "text": "oder Sicherung.",
        "words": [
          {
            "bbox": [
              304.70168,
              682.64682,
              320.99448,
              689.94282
            ],
            "text": "oder"
          },
          {
            "bbox": [
              323.21528,
              682.64682,
              361.58368,
              689.94282
            ],
            "text": "Sicherung."
          }
        ]
      },
      {
        "bbox": [
          313.20536,
          696.41482,
          531.47432,
          703.71082
        ],
        "id": "pdf-010-line-121",
        "source_page": 10,
        "text": "(3) Ist der Steueranspruch eines Vertragsstaates nach dem",
        "words": [
          {
            "bbox": [
              313.20536,
              696.41482,
              321.9728,
              703.71082
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.59624,
              696.41482,
              335.36448,
              703.71082
            ],
            "text": "Ist"
          },
          {
            "bbox": [
              338.23144,
              696.41482,
              350.11048,
              703.71082
            ],
            "text": "der"
          },
          {
            "bbox": [
              352.97608,
              696.41482,
              410.55512,
              703.71082
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              413.42176,
              696.41482,
              432.59008,
              703.71082
            ],
            "text": "eines"
          },
          {
            "bbox": [
              435.45752,
              696.41482,
              491.94912,
              703.71082
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              494.81656,
              696.41482,
              512.56856,
              703.71082
            ],
            "text": "nach"
          },
          {
            "bbox": [
              515.43528,
              696.41482,
              531.47432,
              703.71082
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          304.70096,
          705.9817,
          531.47216,
          713.2777
        ],
        "id": "pdf-010-line-123",
        "source_page": 10,
        "text": "Recht dieses Staates vollstreckbar und wird er von einer Person",
        "words": [
          {
            "bbox": [
              304.70096,
              705.9817,
              325.73648,
              713.2777
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              327.84472,
              705.9817,
              350.952,
              713.2777
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              353.06072,
              705.9817,
              380.04504,
              713.2777
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              382.15376,
              705.9817,
              427.77456,
              713.2777
            ],
            "text": "vollstreckbar"
          },
          {
            "bbox": [
              429.88136,
              705.9817,
              443.51992,
              713.2777
            ],
            "text": "und"
          },
          {
            "bbox": [
              445.6268,
              705.9817,
              460.72624,
              713.2777
            ],
            "text": "wird"
          },
          {
            "bbox": [
              462.83312,
              705.9817,
              469.792,
              713.2777
            ],
            "text": "er"
          },
          {
            "bbox": [
              471.8988,
              705.9817,
              484.93856,
              713.2777
            ],
            "text": "von"
          },
          {
            "bbox": [
              487.04656,
              705.9817,
              504.52296,
              713.2777
            ],
            "text": "einer"
          },
          {
            "bbox": [
              506.62976,
              705.9817,
              531.47216,
              713.2777
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          304.7004,
          715.54874,
          531.4712,
          722.84474
        ],
        "id": "pdf-010-line-125",
        "source_page": 10,
        "text": "geschuldet, die zu diesem Zeitpunkt nach dem Recht dieses",
        "words": [
          {
            "bbox": [
              304.7004,
              715.54874,
              347.22216,
              722.84474
            ],
            "text": "geschuldet,"
          },
          {
            "bbox": [
              350.40536,
              715.54874,
              361.3968,
              722.84474
            ],
            "text": "die"
          },
          {
            "bbox": [
              364.58032,
              715.54874,
              372.95712,
              722.84474
            ],
            "text": "zu"
          },
          {
            "bbox": [
              376.14088,
              715.54874,
              402.51712,
              722.84474
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              405.69992,
              715.54874,
              440.00168,
              722.84474
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              443.18576,
              715.54874,
              460.93776,
              722.84474
            ],
            "text": "nach"
          },
          {
            "bbox": [
              464.12152,
              715.54874,
              480.16056,
              722.84474
            ],
            "text": "dem"
          },
          {
            "bbox": [
              483.34336,
              715.54874,
              504.73488,
              722.84474
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              507.91896,
              715.54874,
              531.4712,
              722.84474
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          304.7004,
          725.11562,
          531.4724,
          732.41162
        ],
        "id": "pdf-010-line-127",
        "source_page": 10,
        "text": "Staates die Erhebung nicht verhindern kann, wird dieser Steuer-",
        "words": [
          {
            "bbox": [
              304.7004,
              725.11562,
              331.68472,
              732.41162
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              333.73184,
              725.11562,
              344.54536,
              732.41162
            ],
            "text": "die"
          },
          {
            "bbox": [
              346.59136,
              725.11562,
              381.11104,
              732.41162
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              383.15792,
              725.11562,
              400.64272,
              732.41162
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              402.68936,
              725.11562,
              440.46336,
              732.41162
            ],
            "text": "verhindern"
          },
          {
            "bbox": [
              442.50976,
              725.11562,
              462.0736,
              732.41162
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              464.11944,
              725.11562,
              479.21888,
              732.41162
            ],
            "text": "wird"
          },
          {
            "bbox": [
              481.26416,
              725.11562,
              503.03544,
              732.41162
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              505.08064,
              725.11562,
              531.4724,
              732.41162
            ],
            "text": "Steuer-"
          }
        ]
      },
      {
        "bbox": [
          304.70024,
          734.6825,
          531.47064,
          741.9785
        ],
        "id": "pdf-010-line-129",
        "source_page": 10,
        "text": "anspruch auf Ersuchen der zuständigen Behörde dieses Staates",
        "words": [
          {
            "bbox": [
              304.70024,
              734.6825,
              337.94048,
              741.9785
            ],
            "text": "anspruch"
          },
          {
            "bbox": [
              339.9264,
              734.6825,
              351.00904,
              741.9785
            ],
            "text": "auf"
          },
          {
            "bbox": [
              352.9948,
              734.6825,
              386.37952,
              741.9785
            ],
            "text": "Ersuchen"
          },
          {
            "bbox": [
              388.36544,
              734.6825,
              400.03896,
              741.9785
            ],
            "text": "der"
          },
          {
            "bbox": [
              402.02368,
              734.6825,
              445.28696,
              741.9785
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              447.27288,
              734.6825,
              477.55848,
              741.9785
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              479.544,
              734.6825,
              502.58248,
              741.9785
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              504.56912,
              734.6825,
              531.47064,
              741.9785
            ],
            "text": "Staates"
          }
        ]
      },
      {
        "bbox": [
          304.70096,
          744.24938,
          531.47144,
          751.54538
        ],
        "id": "pdf-010-line-131",
        "source_page": 10,
        "text": "für die Zwecke der Erhebung von der zuständigen Behörde des",
        "words": [
          {
            "bbox": [
              304.70096,
              744.24938,
              314.17944,
              751.54538
            ],
            "text": "für"
          },
          {
            "bbox": [
              316.50128,
              744.24938,
              327.3148,
              751.54538
            ],
            "text": "die"
          },
          {
            "bbox": [
              329.63744,
              744.24938,
              357.44504,
              751.54538
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              359.76768,
              744.24938,
              371.46872,
              751.54538
            ],
            "text": "der"
          },
          {
            "bbox": [
              373.79056,
              744.24938,
              408.31024,
              751.54538
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              410.63376,
              744.24938,
              423.67352,
              751.54538
            ],
            "text": "von"
          },
          {
            "bbox": [
              425.99656,
              744.24938,
              437.6976,
              751.54538
            ],
            "text": "der"
          },
          {
            "bbox": [
              440.01944,
              744.24938,
              483.4204,
              751.54538
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              485.74344,
              744.24938,
              516.1116,
              751.54538
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              518.43432,
              744.24938,
              531.47144,
              751.54538
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          304.7,
          753.81642,
          531.4728,
          761.11242
        ],
        "id": "pdf-010-line-133",
        "source_page": 10,
        "text": "anderen Vertragsstaates anerkannt. Der Steueranspruch wird",
        "words": [
          {
            "bbox": [
              304.7,
              753.81642,
              334.27352,
              761.11242
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              337.556,
              753.81642,
              394.0476,
              761.11242
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              397.33088,
              753.81642,
              435.914,
              761.11242
            ],
            "text": "anerkannt."
          },
          {
            "bbox": [
              439.19592,
              753.81642,
              451.9636,
              761.11242
            ],
            "text": "Der"
          },
          {
            "bbox": [
              455.24504,
              753.81642,
              512.82408,
              761.11242
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              516.10648,
              753.81642,
              531.4728,
              761.11242
            ],
            "text": "wird"
          }
        ]
      },
      {
        "bbox": [
          304.69968,
          763.3833,
          531.47176,
          770.6793
        ],
        "id": "pdf-010-line-135",
        "source_page": 10,
        "text": "vom anderen Staat nach dessen Rechtsvorschriften über die",
        "words": [
          {
            "bbox": [
              304.69968,
              763.3833,
              320.29344,
              770.6793
            ],
            "text": "vom"
          },
          {
            "bbox": [
              323.51624,
              763.3833,
              353.08976,
              770.6793
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              356.31352,
              763.3833,
              375.45704,
              770.6793
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              378.68112,
              763.3833,
              396.43312,
              770.6793
            ],
            "text": "nach"
          },
          {
            "bbox": [
              399.65688,
              763.3833,
              425.88176,
              770.6793
            ],
            "text": "dessen"
          },
          {
            "bbox": [
              429.10552,
              763.3833,
              497.61864,
              770.6793
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              500.8424,
              763.3833,
              517.2576,
              770.6793
            ],
            "text": "über"
          },
          {
            "bbox": [
              520.48032,
              763.3833,
              531.47176,
              770.6793
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          304.6996,
          772.95018,
          531.47216,
          780.24618
        ],
        "id": "pdf-010-line-136",
        "source_page": 10,
        "text": "Vollstreckung und Erhebung seiner eigenen Steuern erhoben, als",
        "words": [
          {
            "bbox": [
              304.6996,
              772.95018,
              352.1076,
              780.24618
            ],
            "text": "Vollstreckung"
          },
          {
            "bbox": [
              354.06224,
              772.95018,
              367.6096,
              780.24618
            ],
            "text": "und"
          },
          {
            "bbox": [
              369.56256,
              772.95018,
              403.76304,
              780.24618
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              405.71768,
              772.95018,
              426.96608,
              780.24618
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              428.91896,
              772.95018,
              456.79248,
              780.24618
            ],
            "text": "eigenen"
          },
          {
            "bbox": [
              458.74656,
              772.95018,
              486.20024,
              780.24618
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              488.15432,
              772.95018,
              519.5396,
              780.24618
            ],
            "text": "erhoben,"
          },
          {
            "bbox": [
              521.49304,
              772.95018,
              531.47216,
              780.24618
            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          75.1172,
          290.5515,
          82.4132
        ],
        "id": "pdf-011-line-003",
        "source_page": 11,
        "text": "handele es sich bei dem Steueranspruch um einen Steueran-",
        "words": [
          {
            "bbox": [
              63.7795,
              75.1172,
              92.61126,
              82.4132
            ],
            "text": "handele"
          },
          {
            "bbox": [
              95.55278,
              75.1172,
              103.9367,
              82.4132
            ],
            "text": "es"
          },
          {
            "bbox": [
              106.87926,
              75.1172,
              121.66446,
              82.4132
            ],
            "text": "sich"
          },
          {
            "bbox": [
              124.6063,
              75.1172,
              135.59734,
              82.4132
            ],
            "text": "bei"
          },
          {
            "bbox": [
              138.53926,
              75.1172,
              154.5783,
              82.4132
            ],
            "text": "dem"
          },
          {
            "bbox": [
              157.5191,
              75.1172,
              215.09822,
              82.4132
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              218.03998,
              75.1172,
              229.40014,
              82.4132
            ],
            "text": "um"
          },
          {
            "bbox": [
              232.34094,
              75.1172,
              251.95726,
              82.4132
            ],
            "text": "einen"
          },
          {
            "bbox": [
              254.89902,
              75.1172,
              290.5515,
              82.4132
            ],
            "text": "Steueran-"
          }
        ]
      },
      {
        "bbox": [
          63.77974,
          84.68424,
          166.32614,
          91.98024
        ],
        "id": "pdf-011-line-005",
        "source_page": 11,
        "text": "spruch des anderen Staates.",
        "words": [
          {
            "bbox": [
              63.77974,
              84.68424,
              88.37422,
              91.98024
            ],
            "text": "spruch"
          },
          {
            "bbox": [
              90.59622,
              84.68424,
              103.63334,
              91.98024
            ],
            "text": "des"
          },
          {
            "bbox": [
              105.85606,
              84.68424,
              134.89582,
              91.98024
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              137.11782,
              84.68424,
              166.32614,
              91.98024
            ],
            "text": "Staates."
          }
        ]
      },
      {
        "bbox": [
          72.28358,
          98.78288,
          290.55198,
          106.07888
        ],
        "id": "pdf-011-line-007",
        "source_page": 11,
        "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-",
        "words": [
          {
            "bbox": [
              72.28358,
              98.78288,
              80.93166,
              106.07888
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.43574,
              98.78288,
              113.46134,
              106.07888
            ],
            "text": "Handelt"
          },
          {
            "bbox": [
              116.15734,
              98.78288,
              124.48158,
              106.07888
            ],
            "text": "es"
          },
          {
            "bbox": [
              127.17798,
              98.78288,
              141.78398,
              106.07888
            ],
            "text": "sich"
          },
          {
            "bbox": [
              144.47966,
              98.78288,
              155.35126,
              106.07888
            ],
            "text": "bei"
          },
          {
            "bbox": [
              158.04702,
              98.78288,
              173.96662,
              106.07888
            ],
            "text": "dem"
          },
          {
            "bbox": [
              176.66134,
              98.78288,
              233.46438,
              106.07888
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              236.16006,
              98.78288,
              255.08958,
              106.07888
            ],
            "text": "eines"
          },
          {
            "bbox": [
              257.78598,
              98.78288,
              290.55198,
              106.07888
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.77974,
          108.34976,
          290.55206,
          115.64576
        ],
        "id": "pdf-011-line-009",
        "source_page": 11,
        "text": "staates um einen Anspruch, bei dem dieser Staat nach seinem",
        "words": [
          {
            "bbox": [
              63.77974,
              108.34976,
              89.60582,
              115.64576
            ],
            "text": "staates"
          },
          {
            "bbox": [
              92.2303,
              108.34976,
              103.50158,
              115.64576
            ],
            "text": "um"
          },
          {
            "bbox": [
              106.12438,
              108.34976,
              125.38478,
              115.64576
            ],
            "text": "einen"
          },
          {
            "bbox": [
              128.00854,
              108.34976,
              164.45718,
              115.64576
            ],
            "text": "Anspruch,"
          },
          {
            "bbox": [
              167.08038,
              108.34976,
              177.8935,
              115.64576
            ],
            "text": "bei"
          },
          {
            "bbox": [
              180.51742,
              108.34976,
              196.37854,
              115.64576
            ],
            "text": "dem"
          },
          {
            "bbox": [
              199.00134,
              108.34976,
              220.77278,
              115.64576
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              223.39534,
              108.34976,
              242.18286,
              115.64576
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              244.80686,
              108.34976,
              262.2919,
              115.64576
            ],
            "text": "nach"
          },
          {
            "bbox": [
              264.91566,
              108.34976,
              290.55206,
              115.64576
            ],
            "text": "seinem"
          }
        ]
      },
      {
        "bbox": [
          63.77942,
          117.91664,
          290.55126,
          125.21264
        ],
        "id": "pdf-011-line-011",
        "source_page": 11,
        "text": "Recht Maßnahmen zur Sicherung der Erhebung einleiten kann,",
        "words": [
          {
            "bbox": [
              63.77942,
              117.91664,
              84.83094,
              125.21264
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              87.50166,
              117.91664,
              131.99726,
              125.21264
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              134.66774,
              117.91664,
              145.62678,
              125.21264
            ],
            "text": "zur"
          },
          {
            "bbox": [
              148.29606,
              117.91664,
              184.47278,
              125.21264
            ],
            "text": "Sicherung"
          },
          {
            "bbox": [
              187.14374,
              117.91664,
              198.85286,
              125.21264
            ],
            "text": "der"
          },
          {
            "bbox": [
              201.52214,
              117.91664,
              236.0699,
              125.21264
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              238.74086,
              117.91664,
              268.30094,
              125.21264
            ],
            "text": "einleiten"
          },
          {
            "bbox": [
              270.97142,
              117.91664,
              290.55126,
              125.21264
            ],
            "text": "kann,"
          }
        ]
      },
      {
        "bbox": [
          63.77886,
          127.48368,
          290.55182,
          134.77968
        ],
        "id": "pdf-011-line-013",
        "source_page": 11,
        "text": "wird dieser Steueranspruch auf Ersuchen der zuständigen Be-",
        "words": [
          {
            "bbox": [
              63.77886,
              127.48368,
              79.01006,
              134.77968
            ],
            "text": "wird"
          },
          {
            "bbox": [
              81.71934,
              127.48368,
              103.71022,
              134.77968
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              106.41942,
              127.48368,
              163.4127,
              134.77968
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              166.1231,
              127.48368,
              177.3211,
              134.77968
            ],
            "text": "auf"
          },
          {
            "bbox": [
              180.03142,
              127.48368,
              213.81998,
              134.77968
            ],
            "text": "Ersuchen"
          },
          {
            "bbox": [
              216.53038,
              127.48368,
              228.31926,
              134.77968
            ],
            "text": "der"
          },
          {
            "bbox": [
              231.02846,
              127.48368,
              274.86854,
              134.77968
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              277.57894,
              127.48368,
              290.55182,
              134.77968
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          63.77878,
          137.05056,
          290.55078,
          144.34656
        ],
        "id": "pdf-011-line-015",
        "source_page": 11,
        "text": "hörde dieses Staates zum Zwecke der Einleitung von Siche-",
        "words": [
          {
            "bbox": [
              63.77878,
              137.05056,
              84.72942,
              144.34656
            ],
            "text": "hörde"
          },
          {
            "bbox": [
              88.07894,
              137.05056,
              111.63118,
              144.34656
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              114.98174,
              137.05056,
              142.49998,
              144.34656
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              145.85062,
              137.05056,
              161.13958,
              144.34656
            ],
            "text": "zum"
          },
          {
            "bbox": [
              164.48838,
              137.05056,
              192.74094,
              144.34656
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              196.09046,
              137.05056,
              207.9695,
              144.34656
            ],
            "text": "der"
          },
          {
            "bbox": [
              211.31822,
              137.05056,
              247.07974,
              144.34656
            ],
            "text": "Einleitung"
          },
          {
            "bbox": [
              250.43014,
              137.05056,
              263.64798,
              144.34656
            ],
            "text": "von"
          },
          {
            "bbox": [
              266.99774,
              137.05056,
              290.55078,
              144.34656
            ],
            "text": "Siche-"
          }
        ]
      },
      {
        "bbox": [
          63.77902,
          146.61744,
          290.5511,
          153.91344
        ],
        "id": "pdf-011-line-017",
        "source_page": 11,
        "text": "rungsmaßnahmen von der zuständigen Behörde des anderen",
        "words": [
          {
            "bbox": [
              63.77902,
              146.61744,
              129.40326,
              153.91344
            ],
            "text": "rungsmaßnahmen"
          },
          {
            "bbox": [
              132.41502,
              146.61744,
              145.63286,
              153.91344
            ],
            "text": "von"
          },
          {
            "bbox": [
              148.64454,
              146.61744,
              160.52358,
              153.91344
            ],
            "text": "der"
          },
          {
            "bbox": [
              163.53422,
              146.61744,
              207.82494,
              153.91344
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              210.83662,
              146.61744,
              241.73862,
              153.91344
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              244.75006,
              146.61744,
              257.9651,
              153.91344
            ],
            "text": "des"
          },
          {
            "bbox": [
              260.97758,
              146.61744,
              290.5511,
              153.91344
            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          156.18432,
          290.55454,
          163.48032
        ],
        "id": "pdf-011-line-019",
        "source_page": 11,
        "text": "Vertragsstaates anerkannt. Der andere Staat leitet nach seinen",
        "words": [
          {
            "bbox": [
              63.7795,
              156.18432,
              119.35854,
              163.48032
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              122.04958,
              156.18432,
              160.0459,
              163.48032
            ],
            "text": "anerkannt."
          },
          {
            "bbox": [
              162.7355,
              156.18432,
              175.37286,
              163.48032
            ],
            "text": "Der"
          },
          {
            "bbox": [
              178.06198,
              156.18432,
              202.77358,
              163.48032
            ],
            "text": "andere"
          },
          {
            "bbox": [
              205.4635,
              156.18432,
              224.34622,
              163.48032
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              227.0367,
              156.18432,
              244.23798,
              163.48032
            ],
            "text": "leitet"
          },
          {
            "bbox": [
              246.92846,
              156.18432,
              264.48486,
              163.48032
            ],
            "text": "nach"
          },
          {
            "bbox": [
              267.1751,
              156.18432,
              290.55454,
              163.48032
            ],
            "text": "seinen"
          }
        ]
      },
      {
        "bbox": [
          63.7799,
          165.75136,
          290.55126,
          173.04736
        ],
        "id": "pdf-011-line-021",
        "source_page": 11,
        "text": "Rechtsvorschriften Sicherungsmaßnahmen in Bezug auf diesen",
        "words": [
          {
            "bbox": [
              63.7799,
              165.75136,
              130.78038,
              173.04736
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              133.14326,
              165.75136,
              217.60686,
              173.04736
            ],
            "text": "Sicherungsmaßnahmen"
          },
          {
            "bbox": [
              219.96974,
              165.75136,
              226.19318,
              173.04736
            ],
            "text": "in"
          },
          {
            "bbox": [
              228.55606,
              165.75136,
              251.15966,
              173.04736
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              253.52302,
              165.75136,
              264.63318,
              173.04736
            ],
            "text": "auf"
          },
          {
            "bbox": [
              266.99598,
              165.75136,
              290.55126,
              173.04736
            ],
            "text": "diesen"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          175.31824,
          290.55126,
          182.61424
        ],
        "id": "pdf-011-line-023",
        "source_page": 11,
        "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steueran-",
        "words": [
          {
            "bbox": [
              63.77926,
              175.31824,
              120.20182,
              182.61424
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              122.59982,
              175.31824,
              135.34134,
              182.61424
            ],
            "text": "ein,"
          },
          {
            "bbox": [
              137.73878,
              175.31824,
              147.8091,
              182.61424
            ],
            "text": "als"
          },
          {
            "bbox": [
              150.20782,
              175.31824,
              167.37878,
              182.61424
            ],
            "text": "wäre"
          },
          {
            "bbox": [
              169.77638,
              175.31824,
              181.4775,
              182.61424
            ],
            "text": "der"
          },
          {
            "bbox": [
              183.8743,
              175.31824,
              240.29686,
              182.61424
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              242.69486,
              175.31824,
              253.21318,
              182.61424
            ],
            "text": "ein"
          },
          {
            "bbox": [
              255.61118,
              175.31824,
              290.55126,
              182.61424
            ],
            "text": "Steueran-"
          }
        ]
      },
      {
        "bbox": [
          63.77918,
          184.88512,
          290.54998,
          192.18112
        ],
        "id": "pdf-011-line-025",
        "source_page": 11,
        "text": "spruch dieses anderen Staates, selbst wenn der Steueranspruch",
        "words": [
          {
            "bbox": [
              63.77918,
              184.88512,
              88.1959,
              192.18112
            ],
            "text": "spruch"
          },
          {
            "bbox": [
              90.15998,
              184.88512,
              113.0895,
              192.18112
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              115.0543,
              184.88512,
              143.88062,
              192.18112
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              145.8447,
              184.88512,
              174.80414,
              192.18112
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              176.76766,
              184.88512,
              197.9223,
              192.18112
            ],
            "text": "selbst"
          },
          {
            "bbox": [
              199.8867,
              184.88512,
              219.03262,
              192.18112
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              220.9967,
              184.88512,
              232.6267,
              192.18112
            ],
            "text": "der"
          },
          {
            "bbox": [
              234.58974,
              184.88512,
              290.54998,
              192.18112
            ],
            "text": "Steueranspruch"
          }
        ]
      },
      {
        "bbox": [
          63.7787,
          194.452,
          290.55126,
          201.748
        ],
        "id": "pdf-011-line-026",
        "source_page": 11,
        "text": "im Zeitpunkt der Einleitung dieser Maßnahmen im erstgenann-",
        "words": [
          {
            "bbox": [
              63.7787,
              194.452,
              72.40382,
              201.748
            ],
            "text": "im"
          },
          {
            "bbox": [
              75.09502,
              194.452,
              108.8911,
              201.748
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              111.58358,
              194.452,
              123.33614,
              201.748
            ],
            "text": "der"
          },
          {
            "bbox": [
              126.0271,
              194.452,
              161.2199,
              201.748
            ],
            "text": "Einleitung"
          },
          {
            "bbox": [
              163.91262,
              194.452,
              185.81262,
              201.748
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              188.50366,
              194.452,
              233.17318,
              201.748
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              235.86542,
              194.452,
              244.49054,
              201.748
            ],
            "text": "im"
          },
          {
            "bbox": [
              247.18174,
              194.452,
              290.55126,
              201.748
            ],
            "text": "erstgenann-"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          204.01904,
          290.55134,
          211.31504
        ],
        "id": "pdf-011-line-028",
        "source_page": 11,
        "text": "ten Staat nicht vollstreckbar ist oder von einer Person geschuldet",
        "words": [
          {
            "bbox": [
              63.77926,
              204.01904,
              74.81414,
              211.31504
            ],
            "text": "ten"
          },
          {
            "bbox": [
              76.74886,
              204.01904,
              95.2767,
              211.31504
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              97.21166,
              204.01904,
              114.4367,
              211.31504
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              116.37166,
              204.01904,
              161.2135,
              211.31504
            ],
            "text": "vollstreckbar"
          },
          {
            "bbox": [
              163.1471,
              204.01904,
              171.31262,
              211.31504
            ],
            "text": "ist"
          },
          {
            "bbox": [
              173.24766,
              204.01904,
              189.34574,
              211.31504
            ],
            "text": "oder"
          },
          {
            "bbox": [
              191.27934,
              204.01904,
              204.18934,
              211.31504
            ],
            "text": "von"
          },
          {
            "bbox": [
              206.12406,
              204.01904,
              223.34078,
              211.31504
            ],
            "text": "einer"
          },
          {
            "bbox": [
              225.27438,
              204.01904,
              249.79238,
              211.31504
            ],
            "text": "Person"
          },
          {
            "bbox": [
              251.7271,
              204.01904,
              290.55134,
              211.31504
            ],
            "text": "geschuldet"
          }
        ]
      },
      {
        "bbox": [
          63.7795,
          213.58592,
          247.60366,
          220.88192
        ],
        "id": "pdf-011-line-030",
        "source_page": 11,
        "text": "wird, die berechtigt ist, die Erhebung zu verhindern.",
        "words": [
          {
            "bbox": [
              63.7795,
              213.58592,
              81.10118,
              220.88192
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              83.32262,
              213.58592,
              94.13622,
              220.88192
            ],
            "text": "die"
          },
          {
            "bbox": [
              96.35782,
              213.58592,
              132.3563,
              220.88192
            ],
            "text": "berechtigt"
          },
          {
            "bbox": [
              134.57854,
              213.58592,
              145.0975,
              220.88192
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              147.31894,
              213.58592,
              158.13262,
              220.88192
            ],
            "text": "die"
          },
          {
            "bbox": [
              160.35422,
              213.58592,
              194.87398,
              220.88192
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              197.09646,
              213.58592,
              205.38422,
              220.88192
            ],
            "text": "zu"
          },
          {
            "bbox": [
              207.60622,
              213.58592,
              247.60366,
              220.88192
            ],
            "text": "verhindern."
          }
        ]
      },
      {
        "bbox": [
          72.28342,
          227.68448,
          290.55262,
          234.98048
        ],
        "id": "pdf-011-line-032",
        "source_page": 11,
        "text": "(5) Ungeachtet der Absätze 3 und 4 unterliegt ein von einem",
        "words": [
          {
            "bbox": [
              72.28342,
              227.68448,
              80.87302,
              234.98048
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              85.31862,
              227.68448,
              126.70174,
              234.98048
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              129.19758,
              227.68448,
              140.8987,
              234.98048
            ],
            "text": "der"
          },
          {
            "bbox": [
              143.3931,
              227.68448,
              172.12462,
              234.98048
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              174.61982,
              227.68448,
              179.06782,
              234.98048
            ],
            "text": "3"
          },
          {
            "bbox": [
              181.56342,
              227.68448,
              195.20198,
              234.98048
            ],
            "text": "und"
          },
          {
            "bbox": [
              197.69654,
              227.68448,
              202.14454,
              234.98048
            ],
            "text": "4"
          },
          {
            "bbox": [
              204.64014,
              227.68448,
              237.8711,
              234.98048
            ],
            "text": "unterliegt"
          },
          {
            "bbox": [
              240.36694,
              227.68448,
              250.88526,
              234.98048
            ],
            "text": "ein"
          },
          {
            "bbox": [
              253.38086,
              227.68448,
              266.42062,
              234.98048
            ],
            "text": "von"
          },
          {
            "bbox": [
              268.91622,
              227.68448,
              290.55262,
              234.98048
            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          237.25136,
          290.5499,
          244.54736
        ],
        "id": "pdf-011-line-033",
        "source_page": 11,
        "text": "Vertragsstaat für Zwecke der Absätze 3 oder 4 anerkannter Steu-",
        "words": [
          {
            "bbox": [
              63.77926,
              237.25136,
              110.1419,
              244.54736
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              112.08462,
              237.25136,
              121.4487,
              244.54736
            ],
            "text": "für"
          },
          {
            "bbox": [
              123.38998,
              237.25136,
              150.91166,
              244.54736
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              152.85374,
              237.25136,
              164.44038,
              244.54736
            ],
            "text": "der"
          },
          {
            "bbox": [
              166.38166,
              237.25136,
              194.7699,
              244.54736
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              196.71198,
              237.25136,
              201.15998,
              244.54736
            ],
            "text": "3"
          },
          {
            "bbox": [
              203.10246,
              237.25136,
              219.22374,
              244.54736
            ],
            "text": "oder"
          },
          {
            "bbox": [
              221.16502,
              237.25136,
              225.61302,
              244.54736
            ],
            "text": "4"
          },
          {
            "bbox": [
              227.5555,
              237.25136,
              269.40326,
              244.54736
            ],
            "text": "anerkannter"
          },
          {
            "bbox": [
              271.34454,
              237.25136,
              290.5499,
              244.54736
            ],
            "text": "Steu-"
          }
        ]
      },
      {
        "bbox": [
          63.77878,
          246.81824,
          290.55262,
          254.11424
        ],
        "id": "pdf-011-line-035",
        "source_page": 11,
        "text": "eranspruch als solcher in diesem Staat nicht den Verjährungs-",
        "words": [
          {
            "bbox": [
              63.77878,
              246.81824,
              104.2267,
              254.11424
            ],
            "text": "eranspruch"
          },
          {
            "bbox": [
              106.93182,
              246.81824,
              117.07934,
              254.11424
            ],
            "text": "als"
          },
          {
            "bbox": [
              119.7851,
              246.81824,
              146.08502,
              254.11424
            ],
            "text": "solcher"
          },
          {
            "bbox": [
              148.78894,
              246.81824,
              155.05094,
              254.11424
            ],
            "text": "in"
          },
          {
            "bbox": [
              157.75606,
              246.81824,
              183.88054,
              254.11424
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              186.58462,
              246.81824,
              205.52654,
              254.11424
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              208.23182,
              246.81824,
              225.87118,
              254.11424
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              228.57646,
              246.81824,
              242.13878,
              254.11424
            ],
            "text": "den"
          },
          {
            "bbox": [
              244.8439,
              246.81824,
              290.55262,
              254.11424
            ],
            "text": "Verjährungs-"
          }
        ]
      },
      {
        "bbox": [
          63.77934,
          256.38528,
          290.55054,
          263.68128
        ],
        "id": "pdf-011-line-037",
        "source_page": 11,
        "text": "fristen oder den Vorschriften über die vorrangige Behandlung ei-",
        "words": [
          {
            "bbox": [
              63.77934,
              256.38528,
              85.71406,
              263.68128
            ],
            "text": "fristen"
          },
          {
            "bbox": [
              87.70798,
              256.38528,
              103.9835,
              263.68128
            ],
            "text": "oder"
          },
          {
            "bbox": [
              105.97622,
              256.38528,
              119.44974,
              263.68128
            ],
            "text": "den"
          },
          {
            "bbox": [
              121.44366,
              256.38528,
              163.89454,
              263.68128
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              165.88846,
              256.38528,
              182.0195,
              263.68128
            ],
            "text": "über"
          },
          {
            "bbox": [
              184.01222,
              256.38528,
              194.81422,
              263.68128
            ],
            "text": "die"
          },
          {
            "bbox": [
              196.80774,
              256.38528,
              234.4755,
              263.68128
            ],
            "text": "vorrangige"
          },
          {
            "bbox": [
              236.46902,
              256.38528,
              279.38406,
              263.68128
            ],
            "text": "Behandlung"
          },
          {
            "bbox": [
              281.37846,
              256.38528,
              290.55054,
              263.68128
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          63.78006,
          265.95216,
          290.55254,
          273.24816
        ],
        "id": "pdf-011-line-038",
        "source_page": 11,
        "text": "nes Steueranspruchs nach dem Recht dieses Staates. Ferner hat",
        "words": [
          {
            "bbox": [
              63.78006,
              265.95216,
              76.40998,
              273.24816
            ],
            "text": "nes"
          },
          {
            "bbox": [
              78.3543,
              265.95216,
              137.9903,
              273.24816
            ],
            "text": "Steueranspruchs"
          },
          {
            "bbox": [
              139.93462,
              265.95216,
              157.25134,
              273.24816
            ],
            "text": "nach"
          },
          {
            "bbox": [
              159.19486,
              265.95216,
              174.94374,
              273.24816
            ],
            "text": "dem"
          },
          {
            "bbox": [
              176.88622,
              265.95216,
              197.69734,
              273.24816
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              199.6411,
              265.95216,
              222.46798,
              273.24816
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              224.4123,
              265.95216,
              253.22774,
              273.24816
            ],
            "text": "Staates."
          },
          {
            "bbox": [
              255.17062,
              265.95216,
              277.46022,
              273.24816
            ],
            "text": "Ferner"
          },
          {
            "bbox": [
              279.40262,
              265.95216,
              290.55254,
              273.24816
            ],
            "text": "hat"
          }
        ]
      },
      {
        "bbox": [
          63.78014,
          275.51904,
          290.55374,
          282.81504
        ],
        "id": "pdf-011-line-040",
        "source_page": 11,
        "text": "ein Steueranspruch, der von einem Vertragsstaat für Zwecke der",
        "words": [
          {
            "bbox": [
              63.78014,
              275.51904,
              74.26838,
              282.81504
            ],
            "text": "ein"
          },
          {
            "bbox": [
              76.25294,
              275.51904,
              134.68798,
              282.81504
            ],
            "text": "Steueranspruch,"
          },
          {
            "bbox": [
              136.67198,
              275.51904,
              148.34302,
              282.81504
            ],
            "text": "der"
          },
          {
            "bbox": [
              150.32646,
              275.51904,
              163.33606,
              282.81504
            ],
            "text": "von"
          },
          {
            "bbox": [
              165.3207,
              275.51904,
              186.8971,
              282.81504
            ],
            "text": "einem"
          },
          {
            "bbox": [
              188.8807,
              275.51904,
              235.74934,
              282.81504
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              237.73422,
              275.51904,
              247.18254,
              282.81504
            ],
            "text": "für"
          },
          {
            "bbox": [
              249.16598,
              275.51904,
              276.89838,
              282.81504
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              278.8827,
              275.51904,
              290.55374,
              282.81504
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.78038,
          285.08592,
          290.55222,
          292.38192
        ],
        "id": "pdf-011-line-042",
        "source_page": 11,
        "text": "Absätze 3 oder 4 anerkannt wurde, in diesem Staat nicht den",
        "words": [
          {
            "bbox": [
              63.78038,
              285.08592,
              93.04566,
              292.38192
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              95.8167,
              285.08592,
              100.2647,
              292.38192
            ],
            "text": "3"
          },
          {
            "bbox": [
              103.03606,
              285.08592,
              119.5959,
              292.38192
            ],
            "text": "oder"
          },
          {
            "bbox": [
              122.36614,
              285.08592,
              126.81414,
              292.38192
            ],
            "text": "4"
          },
          {
            "bbox": [
              129.5855,
              285.08592,
              165.85614,
              292.38192
            ],
            "text": "anerkannt"
          },
          {
            "bbox": [
              168.62774,
              285.08592,
              193.36094,
              292.38192
            ],
            "text": "wurde,"
          },
          {
            "bbox": [
              196.13166,
              285.08592,
              202.44398,
              292.38192
            ],
            "text": "in"
          },
          {
            "bbox": [
              205.21526,
              285.08592,
              231.59158,
              292.38192
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              234.3619,
              285.08592,
              253.50542,
              292.38192
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              256.27702,
              285.08592,
              274.11758,
              292.38192
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              276.88918,
              285.08592,
              290.55222,
              292.38192
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
          63.7807,
          294.65296,
          290.55222,
          301.94896
        ],
        "id": "pdf-011-line-044",
        "source_page": 11,
        "text": "Vorrang, den dieser Steueranspruch nach dem Recht des ande-",
        "words": [
          {
            "bbox": [
              63.7807,
              294.65296,
              93.60998,
              301.94896
            ],
            "text": "Vorrang,"
          },
          {
            "bbox": [
              95.72878,
              294.65296,
              109.2139,
              301.94896
            ],
            "text": "den"
          },
          {
            "bbox": [
              111.33326,
              294.65296,
              133.10462,
              301.94896
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              135.22278,
              294.65296,
              191.64534,
              301.94896
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              193.7647,
              294.65296,
              211.24974,
              301.94896
            ],
            "text": "nach"
          },
          {
            "bbox": [
              213.3691,
              294.65296,
              229.23022,
              301.94896
            ],
            "text": "dem"
          },
          {
            "bbox": [
              231.34862,
              294.65296,
              252.38414,
              301.94896
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              254.50374,
              294.65296,
              267.54086,
              301.94896
            ],
            "text": "des"
          },
          {
            "bbox": [
              269.66094,
              294.65296,
              290.55222,
              301.94896
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          63.78014,
          304.21984,
          148.21686,
          311.51584
        ],
        "id": "pdf-011-line-046",
        "source_page": 11,
        "text": "ren Vertragsstaates hat.",
        "words": [
          {
            "bbox": [
              63.78014,
              304.21984,
              75.04062,
              311.51584
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.26262,
              304.21984,
              132.50846,
              311.51584
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              134.73118,
              304.21984,
              148.21686,
              311.51584
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
          72.28398,
          318.3184,
          290.55174,
          325.6144
        ],
        "id": "pdf-011-line-049",
        "source_page": 11,
        "text": "(6) Verfahren im Zusammenhang mit dem Bestehen, der Gül-",
        "words": [
          {
            "bbox": [
              72.28398,
              318.3184,
              80.87358,
              325.6144
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              85.31918,
              318.3184,
              119.21038,
              325.6144
            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
              121.36814,
              318.3184,
              129.9675,
              325.6144
            ],
            "text": "im"
          },
          {
            "bbox": [
              132.1243,
              318.3184,
              189.77694,
              325.6144
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              191.93518,
              318.3184,
              203.05294,
              325.6144
            ],
            "text": "mit"
          },
          {
            "bbox": [
              205.21094,
              318.3184,
              221.07206,
              325.6144
            ],
            "text": "dem"
          },
          {
            "bbox": [
              223.22886,
              318.3184,
              259.13246,
              325.6144
            ],
            "text": "Bestehen,"
          },
          {
            "bbox": [
              261.28966,
              318.3184,
              272.9907,
              325.6144
            ],
            "text": "der"
          },
          {
            "bbox": [
              275.14726,
              318.3184,
              290.55174,
              325.6144
            ],
            "text": "Gül-"
          }
        ]
      },
      {
        "bbox": [
          63.77966,
          327.88536,
          290.55278,
          335.18136
        ],
        "id": "pdf-011-line-051",
        "source_page": 11,
        "text": "tigkeit oder der Höhe des Steueranspruchs eines Vertragsstaates",
        "words": [
          {
            "bbox": [
              63.77966,
              327.88536,
              84.99854,
              335.18136
            ],
            "text": "tigkeit"
          },
          {
            "bbox": [
              86.93598,
              327.88536,
              103.04118,
              335.18136
            ],
            "text": "oder"
          },
          {
            "bbox": [
              104.9771,
              327.88536,
              116.5531,
              335.18136
            ],
            "text": "der"
          },
          {
            "bbox": [
              118.48902,
              327.88536,
              137.41174,
              335.18136
            ],
            "text": "Höhe"
          },
          {
            "bbox": [
              139.34854,
              327.88536,
              152.26054,
              335.18136
            ],
            "text": "des"
          },
          {
            "bbox": [
              154.1983,
              327.88536,
              213.74438,
              335.18136
            ],
            "text": "Steueranspruchs"
          },
          {
            "bbox": [
              215.68214,
              327.88536,
              234.24446,
              335.18136
            ],
            "text": "eines"
          },
          {
            "bbox": [
              236.18222,
              327.88536,
              290.55278,
              335.18136
            ],
            "text": "Vertragsstaates"
          }
        ]
      },
      {
        "bbox": [
          63.77998,
          337.4524,
          290.55078,
          344.7484
        ],
        "id": "pdf-011-line-053",
        "source_page": 11,
        "text": "können nicht bei den Gerichten oder Verwaltungsbehörden des",
        "words": [
          {
            "bbox": [
              63.77998,
              337.4524,
              90.0619,
              344.7484
            ],
            "text": "können"
          },
          {
            "bbox": [
              92.47574,
              337.4524,
              109.96054,
              344.7484
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              112.37462,
              337.4524,
              123.18774,
              344.7484
            ],
            "text": "bei"
          },
          {
            "bbox": [
              125.60166,
              337.4524,
              139.08678,
              344.7484
            ],
            "text": "den"
          },
          {
            "bbox": [
              141.50062,
              337.4524,
              176.2103,
              344.7484
            ],
            "text": "Gerichten"
          },
          {
            "bbox": [
              178.62414,
              337.4524,
              194.91702,
              344.7484
            ],
            "text": "oder"
          },
          {
            "bbox": [
              197.32966,
              337.4524,
              275.09982,
              344.7484
            ],
            "text": "Verwaltungsbehörden"
          },
          {
            "bbox": [
              277.51374,
              337.4524,
              290.55078,
              344.7484
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          347.01928,
          219.80198,
          354.31528
        ],
        "id": "pdf-011-line-055",
        "source_page": 11,
        "text": "anderen Vertragsstaates eingeleitet werden.",
        "words": [
          {
            "bbox": [
              63.77926,
              347.01928,
              92.81902,
              354.31528
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.04102,
              347.01928,
              150.28686,
              354.31528
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              152.50958,
              347.01928,
              188.99638,
              354.31528
            ],
            "text": "eingeleitet"
          },
          {
            "bbox": [
              191.21862,
              347.01928,
              219.80198,
              354.31528
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.28302,
          361.11792,
          290.55054,
          368.41392
        ],
        "id": "pdf-011-line-057",
        "source_page": 11,
        "text": "(7) Verliert der betreffende Steueranspruch, nachdem das Er-",
        "words": [
          {
            "bbox": [
              72.28302,
              361.11792,
              80.87262,
              368.41392
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              85.31822,
              361.11792,
              109.89078,
              368.41392
            ],
            "text": "Verliert"
          },
          {
            "bbox": [
              111.95566,
              361.11792,
              123.65678,
              368.41392
            ],
            "text": "der"
          },
          {
            "bbox": [
              125.72022,
              361.11792,
              166.60406,
              368.41392
            ],
            "text": "betreffende"
          },
          {
            "bbox": [
              168.6683,
              361.11792,
              227.31414,
              368.41392
            ],
            "text": "Steueranspruch,"
          },
          {
            "bbox": [
              229.37822,
              361.11792,
              262.72366,
              368.41392
            ],
            "text": "nachdem"
          },
          {
            "bbox": [
              264.78734,
              361.11792,
              277.82438,
              368.41392
            ],
            "text": "das"
          },
          {
            "bbox": [
              279.88974,
              361.11792,
              290.55054,
              368.41392
            ],
            "text": "Er-"
          }
        ]
      },
      {
        "bbox": [
          63.77854,
          370.6848,
          290.55094,
          377.9808
        ],
        "id": "pdf-011-line-059",
        "source_page": 11,
        "text": "suchen eines Vertragsstaates nach den Absätzen 3 oder 4 ge-",
        "words": [
          {
            "bbox": [
              63.77854,
              370.6848,
              89.85846,
              377.9808
            ],
            "text": "suchen"
          },
          {
            "bbox": [
              92.55446,
              370.6848,
              111.48494,
              377.9808
            ],
            "text": "eines"
          },
          {
            "bbox": [
              114.18166,
              370.6848,
              169.84102,
              377.9808
            ],
            "text": "Vertragsstaates"
          },
          {
            "bbox": [
              172.53774,
              370.6848,
              190.11134,
              377.9808
            ],
            "text": "nach"
          },
          {
            "bbox": [
              192.80734,
              370.6848,
              206.35142,
              377.9808
            ],
            "text": "den"
          },
          {
            "bbox": [
              209.04742,
              370.6848,
              242.43246,
              377.9808
            ],
            "text": "Absätzen"
          },
          {
            "bbox": [
              245.12846,
              370.6848,
              249.57646,
              377.9808
            ],
            "text": "3"
          },
          {
            "bbox": [
              252.27246,
              370.6848,
              268.65382,
              377.9808
            ],
            "text": "oder"
          },
          {
            "bbox": [
              271.34862,
              370.6848,
              275.79662,
              377.9808
            ],
            "text": "4"
          },
          {
            "bbox": [
              278.49262,
              370.6848,
              290.55094,
              377.9808
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
          63.77862,
          380.25176,
          290.55222,
          387.54776
        ],
        "id": "pdf-011-line-061",
        "source_page": 11,
        "text": "stellt wurde und bevor der andere Vertragsstaat den betreffen-",
        "words": [
          {
            "bbox": [
              63.77862,
              380.25176,
              80.64878,
              387.54776
            ],
            "text": "stellt"
          },
          {
            "bbox": [
              83.33198,
              380.25176,
              105.46358,
              387.54776
            ],
            "text": "wurde"
          },
          {
            "bbox": [
              108.14622,
              380.25176,
              121.81774,
              387.54776
            ],
            "text": "und"
          },
          {
            "bbox": [
              124.49966,
              380.25176,
              144.85862,
              387.54776
            ],
            "text": "bevor"
          },
          {
            "bbox": [
              147.54046,
              380.25176,
              159.27462,
              387.54776
            ],
            "text": "der"
          },
          {
            "bbox": [
              161.95646,
              380.25176,
              186.63198,
              387.54776
            ],
            "text": "andere"
          },
          {
            "bbox": [
              189.31462,
              380.25176,
              236.56182,
              387.54776
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              239.24502,
              380.25176,
              252.76318,
              387.54776
            ],
            "text": "den"
          },
          {
            "bbox": [
              255.44622,
              380.25176,
              290.55222,
              387.54776
            ],
            "text": "betreffen-"
          }
        ]
      },
      {
        "bbox": [
          63.77926,
          389.81864,
          290.55038,
          397.11464
        ],
        "id": "pdf-011-line-063",
        "source_page": 11,
        "text": "den Steueranspruch erhoben und an den erstgenannten Staat",
        "words": [
          {
            "bbox": [
              63.77926,
              389.81864,
              77.3827,
              397.11464
            ],
            "text": "den"
          },
          {
            "bbox": [
              80.1083,
              389.81864,
              137.29998,
              397.11464
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              140.02558,
              389.81864,
              169.8619,
              397.11464
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              172.5875,
              389.81864,
              186.3443,
              397.11464
            ],
            "text": "und"
          },
          {
            "bbox": [
              189.06894,
              389.81864,
              197.87102,
              397.11464
            ],
            "text": "an"
          },
          {
            "bbox": [
              200.59662,
              389.81864,
              214.20014,
              397.11464
            ],
            "text": "den"
          },
          {
            "bbox": [
              216.92574,
              389.81864,
              268.80046,
              397.11464
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              271.52606,
              389.81864,
              290.55038,
              397.11464
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          63.7791,
          399.3856,
          117.9443,
          406.6816
        ],
        "id": "pdf-011-line-065",
        "source_page": 11,
        "text": "ausgezahlt hat,",
        "words": [
          {
            "bbox": [
              63.7791,
              399.3856,
              102.23638,
              406.6816
            ],
            "text": "ausgezahlt"
          },
          {
            "bbox": [
              104.45862,
              399.3856,
              117.9443,
              406.6816
            ],
            "text": "hat,"
          }
        ]
      },
      {
        "bbox": [
          63.77894,
          413.48424,
          290.55006,
          420.78024
        ],
        "id": "pdf-011-line-067",
        "source_page": 11,
        "text": "a) im Falle eines Ersuchens nach Absatz 3 seine Eigenschaft als",
        "words": [
          {
            "bbox": [
              63.77894,
              413.48424,
              70.14582,
              420.78024
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.53486,
              413.48424,
              85.0835,
              420.78024
            ],
            "text": "im"
          },
          {
            "bbox": [
              87.03134,
              413.48424,
              103.17686,
              420.78024
            ],
            "text": "Falle"
          },
          {
            "bbox": [
              105.12534,
              413.48424,
              123.73454,
              420.78024
            ],
            "text": "eines"
          },
          {
            "bbox": [
              125.68414,
              413.48424,
              162.7579,
              420.78024
            ],
            "text": "Ersuchens"
          },
          {
            "bbox": [
              164.7075,
              413.48424,
              182.04006,
              420.78024
            ],
            "text": "nach"
          },
          {
            "bbox": [
              183.98886,
              413.48424,
              208.3151,
              420.78024
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              210.26454,
              413.48424,
              214.71254,
              420.78024
            ],
            "text": "3"
          },
          {
            "bbox": [
              216.66134,
              413.48424,
              235.27158,
              420.78024
            ],
            "text": "seine"
          },
          {
            "bbox": [
              237.22006,
              413.48424,
              278.63222,
              420.78024
            ],
            "text": "Eigenschaft"
          },
          {
            "bbox": [
              280.58134,
              413.48424,
              290.55006,
              420.78024
            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
          76.53494,
          423.05112,
          290.55094,
          430.34712
        ],
        "id": "pdf-011-line-069",
        "source_page": 11,
        "text": "Steueranspruch des erstgenannten Staates, der nach dem",
        "words": [
          {
            "bbox": [
              76.53494,
              423.05112,
              133.82542,
              430.34712
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              136.55862,
              423.05112,
              149.72934,
              430.34712
            ],
            "text": "des"
          },
          {
            "bbox": [
              152.46334,
              423.05112,
              204.42934,
              430.34712
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              207.16254,
              423.05112,
              236.83838,
              430.34712
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              239.57094,
              423.05112,
              251.40566,
              430.34712
            ],
            "text": "der"
          },
          {
            "bbox": [
              254.13774,
              423.05112,
              271.8231,
              430.34712
            ],
            "text": "nach"
          },
          {
            "bbox": [
              274.5563,
              423.05112,
              290.55094,
              430.34712
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          76.5347,
          432.61808,
          290.55094,
          439.91408
        ],
        "id": "pdf-011-line-071",
        "source_page": 11,
        "text": "Recht dieses Staates vollstreckbar ist und von einer Person",
        "words": [
          {
            "bbox": [
              76.5347,
              432.61808,
              97.57022,
              439.91408
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              100.06758,
              432.61808,
              123.17494,
              439.91408
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              125.67278,
              432.61808,
              152.65702,
              439.91408
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              155.15486,
              432.61808,
              200.7759,
              439.91408
            ],
            "text": "vollstreckbar"
          },
          {
            "bbox": [
              203.27182,
              432.61808,
              211.56726,
              439.91408
            ],
            "text": "ist"
          },
          {
            "bbox": [
              214.06462,
              432.61808,
              227.70318,
              439.91408
            ],
            "text": "und"
          },
          {
            "bbox": [
              230.19926,
              432.61808,
              243.23902,
              439.91408
            ],
            "text": "von"
          },
          {
            "bbox": [
              245.73614,
              432.61808,
              263.21262,
              439.91408
            ],
            "text": "einer"
          },
          {
            "bbox": [
              265.70854,
              432.61808,
              290.55094,
              439.91408
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          76.5347,
          442.18496,
          290.55278,
          449.48096
        ],
        "id": "pdf-011-line-072",
        "source_page": 11,
        "text": "geschuldet wird, die zu diesem Zeitpunkt nach dem Recht",
        "words": [
          {
            "bbox": [
              76.5347,
              442.18496,
              116.52134,
              449.48096
            ],
            "text": "geschuldet"
          },
          {
            "bbox": [
              119.25222,
              442.18496,
              136.8307,
              449.48096
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              139.5607,
              442.18496,
              150.5027,
              449.48096
            ],
            "text": "die"
          },
          {
            "bbox": [
              153.23302,
              442.18496,
              161.58502,
              449.48096
            ],
            "text": "zu"
          },
          {
            "bbox": [
              164.31574,
              442.18496,
              190.56814,
              449.48096
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              193.29782,
              442.18496,
              227.40174,
              449.48096
            ],
            "text": "Zeitpunkt"
          },
          {
            "bbox": [
              230.13262,
              442.18496,
              247.81038,
              449.48096
            ],
            "text": "nach"
          },
          {
            "bbox": [
              250.5411,
              442.18496,
              266.53062,
              449.48096
            ],
            "text": "dem"
          },
          {
            "bbox": [
              269.2603,
              442.18496,
              290.55278,
              449.48096
            ],
            "text": "Recht"
          }
        ]
      },
      {
        "bbox": [
          76.53494,
          451.75192,
          278.63094,
          459.04792
        ],
        "id": "pdf-011-line-074",
        "source_page": 11,
        "text": "dieses Staates die Erhebung nicht verhindern kann, oder",
        "words": [
          {
            "bbox": [
              76.53494,
              451.75192,
              99.6423,
              459.04792
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              101.86502,
              451.75192,
              128.84934,
              459.04792
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              131.07206,
              451.75192,
              141.88574,
              459.04792
            ],
            "text": "die"
          },
          {
            "bbox": [
              144.10734,
              451.75192,
              178.6271,
              459.04792
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              180.84958,
              451.75192,
              198.33446,
              459.04792
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              200.5567,
              451.75192,
              238.33086,
              459.04792
            ],
            "text": "verhindern"
          },
          {
            "bbox": [
              240.55286,
              451.75192,
              260.1167,
              459.04792
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              262.33814,
              451.75192,
              278.63094,
              459.04792
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.77894,
          465.85048,
          290.55006,
          473.14648
        ],
        "id": "pdf-011-line-077",
        "source_page": 11,
        "text": "b) im Falle eines Ersuchens nach Absatz 4 seine Eigenschaft als",
        "words": [
          {
            "bbox": [
              63.77894,
              465.85048,
              70.59318,
              473.14648
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53486,
              465.85048,
              85.0835,
              473.14648
            ],
            "text": "im"
          },
          {
            "bbox": [
              87.03134,
              465.85048,
              103.17686,
              473.14648
            ],
            "text": "Falle"
          },
          {
            "bbox": [
              105.12534,
              465.85048,
              123.73454,
              473.14648
            ],
            "text": "eines"
          },
          {
            "bbox": [
              125.68414,
              465.85048,
              162.7579,
              473.14648
            ],
            "text": "Ersuchens"
          },
          {
            "bbox": [
              164.7075,
              465.85048,
              182.04006,
              473.14648
            ],
            "text": "nach"
          },
          {
            "bbox": [
              183.98886,
              465.85048,
              208.3151,
              473.14648
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              210.26454,
              465.85048,
              214.71254,
              473.14648
            ],
            "text": "4"
          },
          {
            "bbox": [
              216.66134,
              465.85048,
              235.27158,
              473.14648
            ],
            "text": "seine"
          },
          {
            "bbox": [
              237.22006,
              465.85048,
              278.63222,
              473.14648
            ],
            "text": "Eigenschaft"
          },
          {
            "bbox": [
              280.58134,
              465.85048,
              290.55006,
              473.14648
            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
          76.53494,
          475.41744,
          290.55206,
          482.71344
        ],
        "id": "pdf-011-line-079",
        "source_page": 11,
        "text": "Steueranspruch des erstgenannten Staates, für den dieser",
        "words": [
          {
            "bbox": [
              76.53494,
              475.41744,
              133.87318,
              482.71344
            ],
            "text": "Steueranspruch"
          },
          {
            "bbox": [
              136.61006,
              475.41744,
              149.78814,
              482.71344
            ],
            "text": "des"
          },
          {
            "bbox": [
              152.52574,
              475.41744,
              204.53598,
              482.71344
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              207.27286,
              475.41744,
              236.97454,
              482.71344
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              239.71086,
              475.41744,
              249.33014,
              482.71344
            ],
            "text": "für"
          },
          {
            "bbox": [
              252.06582,
              475.41744,
              265.69174,
              482.71344
            ],
            "text": "den"
          },
          {
            "bbox": [
              268.42862,
              475.41744,
              290.55206,
              482.71344
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          76.53494,
          484.9844,
          290.55054,
          492.2804
        ],
        "id": "pdf-011-line-080",
        "source_page": 11,
        "text": "Staat nach seinem Recht Maßnahmen zur Sicherung der Er-",
        "words": [
          {
            "bbox": [
              76.53494,
              484.9844,
              95.32246,
              492.2804
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              97.46678,
              484.9844,
              114.95182,
              492.2804
            ],
            "text": "nach"
          },
          {
            "bbox": [
              117.0959,
              484.9844,
              142.7323,
              492.2804
            ],
            "text": "seinem"
          },
          {
            "bbox": [
              144.87542,
              484.9844,
              165.91094,
              492.2804
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              168.05526,
              484.9844,
              212.51886,
              492.2804
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              214.66294,
              484.9844,
              225.61398,
              492.2804
            ],
            "text": "zur"
          },
          {
            "bbox": [
              227.75686,
              484.9844,
              263.90158,
              492.2804
            ],
            "text": "Sicherung"
          },
          {
            "bbox": [
              266.04614,
              484.9844,
              277.74718,
              492.2804
            ],
            "text": "der"
          },
          {
            "bbox": [
              279.89006,
              484.9844,
              290.55054,
              492.2804
            ],
            "text": "Er-"
          }
        ]
      },
      {
        "bbox": [
          76.53438,
          494.55128,
          157.04158,
          501.84728
        ],
        "id": "pdf-011-line-081",
        "source_page": 11,
        "text": "hebung einleiten kann,",
        "words": [
          {
            "bbox": [
              76.53438,
              494.55128,
              103.50534,
              501.84728
            ],
            "text": "hebung"
          },
          {
            "bbox": [
              105.72782,
              494.55128,
              135.25574,
              501.84728
            ],
            "text": "einleiten"
          },
          {
            "bbox": [
              137.47774,
              494.55128,
              157.04158,
              501.84728
            ],
            "text": "kann,"
          }
        ]
      },
      {
        "bbox": [
          63.77822,
          508.65,
          290.55086,
          515.946
        ],
        "id": "pdf-011-line-083",
        "source_page": 11,
        "text": "teilt die zuständige Behörde des erstgenannten Staates dies der",
        "words": [
          {
            "bbox": [
              63.77822,
              508.65,
              76.56574,
              515.946
            ],
            "text": "teilt"
          },
          {
            "bbox": [
              78.58454,
              508.65,
              89.39814,
              515.946
            ],
            "text": "die"
          },
          {
            "bbox": [
              91.4163,
              508.65,
              130.37038,
              515.946
            ],
            "text": "zuständige"
          },
          {
            "bbox": [
              132.38854,
              508.65,
              162.75678,
              515.946
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              164.77494,
              508.65,
              177.81206,
              515.946
            ],
            "text": "des"
          },
          {
            "bbox": [
              179.83134,
              508.65,
              230.99598,
              515.946
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              233.01454,
              508.65,
              259.99886,
              515.946
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              262.01814,
              508.65,
              276.83054,
              515.946
            ],
            "text": "dies"
          },
          {
            "bbox": [
              278.84982,
              508.65,
              290.55086,
              515.946
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.7775,
          518.2168,
          290.55022,
          525.5128
        ],
        "id": "pdf-011-line-085",
        "source_page": 11,
        "text": "zuständigen Behörde des anderen Staates unverzüglich mit und",
        "words": [
          {
            "bbox": [
              63.7775,
              518.2168,
              107.17846,
              525.5128
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              109.20142,
              518.2168,
              139.56966,
              525.5128
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              141.59222,
              518.2168,
              154.62934,
              525.5128
            ],
            "text": "des"
          },
          {
            "bbox": [
              156.65302,
              518.2168,
              185.69278,
              525.5128
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              187.71574,
              518.2168,
              214.70006,
              525.5128
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              216.72374,
              518.2168,
              261.74782,
              525.5128
            ],
            "text": "unverzüglich"
          },
          {
            "bbox": [
              263.77078,
              518.2168,
              274.88846,
              525.5128
            ],
            "text": "mit"
          },
          {
            "bbox": [
              276.91166,
              518.2168,
              290.55022,
              525.5128
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.77686,
          527.78384,
          290.54686,
          535.07984
        ],
        "id": "pdf-011-line-087",
        "source_page": 11,
        "text": "nach Wahl des anderen Staates setzt der erstgenannte Staat das",
        "words": [
          {
            "bbox": [
              63.77686,
              527.78384,
              81.09062,
              535.07984
            ],
            "text": "nach"
          },
          {
            "bbox": [
              83.0331,
              527.78384,
              100.64158,
              535.07984
            ],
            "text": "Wahl"
          },
          {
            "bbox": [
              102.58422,
              527.78384,
              115.50702,
              535.07984
            ],
            "text": "des"
          },
          {
            "bbox": [
              117.4503,
              527.78384,
              146.1471,
              535.07984
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              148.08958,
              527.78384,
              174.7311,
              535.07984
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              176.67438,
              527.78384,
              193.62014,
              535.07984
            ],
            "text": "setzt"
          },
          {
            "bbox": [
              195.56294,
              527.78384,
              207.14966,
              535.07984
            ],
            "text": "der"
          },
          {
            "bbox": [
              209.09102,
              527.78384,
              255.18014,
              535.07984
            ],
            "text": "erstgenannte"
          },
          {
            "bbox": [
              257.1223,
              527.78384,
              275.68134,
              535.07984
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              277.62414,
              527.78384,
              290.54686,
              535.07984
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
          63.77622,
          537.35072,
          229.69174,
          544.64672
        ],
        "id": "pdf-011-line-089",
        "source_page": 11,
        "text": "Ersuchen entweder aus oder nimmt es zurück.",
        "words": [
          {
            "bbox": [
              63.77622,
              537.35072,
              97.25734,
              544.64672
            ],
            "text": "Ersuchen"
          },
          {
            "bbox": [
              99.47934,
              537.35072,
              132.7995,
              544.64672
            ],
            "text": "entweder"
          },
          {
            "bbox": [
              135.0203,
              537.35072,
              147.76246,
              544.64672
            ],
            "text": "aus"
          },
          {
            "bbox": [
              149.98518,
              537.35072,
              166.27806,
              544.64672
            ],
            "text": "oder"
          },
          {
            "bbox": [
              168.49886,
              537.35072,
              190.88622,
              544.64672
            ],
            "text": "nimmt"
          },
          {
            "bbox": [
              193.10846,
              537.35072,
              201.40334,
              544.64672
            ],
            "text": "es"
          },
          {
            "bbox": [
              203.62606,
              537.35072,
              229.69174,
              544.64672
            ],
            "text": "zurück."
          }
        ]
      },
      {
        "bbox": [
          72.2799,
          551.44928,
          290.54758,
          558.74528
        ],
        "id": "pdf-011-line-091",
        "source_page": 11,
        "text": "(8) Dieser Artikel ist nicht so auszulegen, als verpflichte er ei-",
        "words": [
          {
            "bbox": [
              72.2799,
              551.44928,
              80.8695,
              558.74528
            ],
            "text": "(8)"
          },
          {
            "bbox": [
              85.3151,
              551.44928,
              107.9751,
              558.74528
            ],
            "text": "Dieser"
          },
          {
            "bbox": [
              110.18366,
              551.44928,
              132.55142,
              558.74528
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              134.76134,
              551.44928,
              143.05678,
              558.74528
            ],
            "text": "ist"
          },
          {
            "bbox": [
              145.26678,
              551.44928,
              162.75166,
              558.74528
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              164.96166,
              551.44928,
              173.55366,
              558.74528
            ],
            "text": "so"
          },
          {
            "bbox": [
              175.7639,
              551.44928,
              218.42134,
              558.74528
            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              220.63054,
              551.44928,
              230.70086,
              558.74528
            ],
            "text": "als"
          },
          {
            "bbox": [
              232.91134,
              551.44928,
              269.9887,
              558.74528
            ],
            "text": "verpflichte"
          },
          {
            "bbox": [
              272.19806,
              551.44928,
              279.15694,
              558.74528
            ],
            "text": "er"
          },
          {
            "bbox": [
              281.3655,
              551.44928,
              290.54758,
              558.74528
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          63.77558,
          561.01624,
          128.4603,
          568.31224
        ],
        "id": "pdf-011-line-093",
        "source_page": 11,
        "text": "nen Vertragsstaat,",
        "words": [
          {
            "bbox": [
              63.77558,
              561.01624,
              76.96574,
              568.31224
            ],
            "text": "nen"
          },
          {
            "bbox": [
              79.18774,
              561.01624,
              128.4603,
              568.31224
            ],
            "text": "Vertragsstaat,"
          }
        ]
      },
      {
        "bbox": [
          63.7755,
          575.11496,
          290.5471,
          582.41096
        ],
        "id": "pdf-011-line-095",
        "source_page": 11,
        "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-",
        "words": [
          {
            "bbox": [
              63.7755,
              575.11496,
              70.14238,
              582.41096
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.53142,
              575.11496,
              164.54174,
              582.41096
            ],
            "text": "Verwaltungsmaßnahmen"
          },
          {
            "bbox": [
              166.7207,
              575.11496,
              220.20254,
              582.41096
            ],
            "text": "durchzuführen,"
          },
          {
            "bbox": [
              222.38094,
              575.11496,
              233.19462,
              582.41096
            ],
            "text": "die"
          },
          {
            "bbox": [
              235.37318,
              575.11496,
              248.41294,
              582.41096
            ],
            "text": "von"
          },
          {
            "bbox": [
              250.5919,
              575.11496,
              264.07702,
              582.41096
            ],
            "text": "den"
          },
          {
            "bbox": [
              266.25598,
              575.11496,
              290.5471,
              582.41096
            ],
            "text": "Geset-"
          }
        ]
      },
      {
        "bbox": [
          76.53094,
          584.68184,
          290.54806,
          591.97784
        ],
        "id": "pdf-011-line-097",
        "source_page": 11,
        "text": "zen und der Verwaltungspraxis dieses oder des anderen Ver-",
        "words": [
          {
            "bbox": [
              76.53094,
              584.68184,
              88.92974,
              591.97784
            ],
            "text": "zen"
          },
          {
            "bbox": [
              90.90966,
              584.68184,
              104.5087,
              591.97784
            ],
            "text": "und"
          },
          {
            "bbox": [
              106.4875,
              584.68184,
              118.1491,
              591.97784
            ],
            "text": "der"
          },
          {
            "bbox": [
              120.1279,
              584.68184,
              184.92726,
              591.97784
            ],
            "text": "Verwaltungspraxis"
          },
          {
            "bbox": [
              186.90798,
              584.68184,
              209.9167,
              591.97784
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              211.89742,
              584.68184,
              228.13102,
              591.97784
            ],
            "text": "oder"
          },
          {
            "bbox": [
              230.10982,
              584.68184,
              243.10742,
              591.97784
            ],
            "text": "des"
          },
          {
            "bbox": [
              245.08814,
              584.68184,
              274.0095,
              591.97784
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              275.98942,
              584.68184,
              290.54806,
              591.97784
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          76.53126,
          594.24904,
          163.33446,
          601.54504
        ],
        "id": "pdf-011-line-099",
        "source_page": 11,
        "text": "tragsstaates abweichen;",
        "words": [
          {
            "bbox": [
              76.53126,
              594.24904,
              120.23286,
              601.54504
            ],
            "text": "tragsstaates"
          },
          {
            "bbox": [
              122.45526,
              594.24904,
              163.33446,
              601.54504
            ],
            "text": "abweichen;"
          }
        ]
      },
      {
        "bbox": [
          63.77606,
          608.34744,
          290.54406,
          615.64344
        ],
        "id": "pdf-011-line-102",
        "source_page": 11,
        "text": "b) Maßnahmen durchzuführen, die dem Ordre public widersprä-",
        "words": [
          {
            "bbox": [
              63.77606,
              608.34744,
              70.59046,
              615.64344
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.53206,
              608.34744,
              120.55766,
              615.64344
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              122.50246,
              608.34744,
              175.27206,
              615.64344
            ],
            "text": "durchzuführen,"
          },
          {
            "bbox": [
              177.21606,
              608.34744,
              187.92006,
              615.64344
            ],
            "text": "die"
          },
          {
            "bbox": [
              189.86406,
              608.34744,
              205.61526,
              615.64344
            ],
            "text": "dem"
          },
          {
            "bbox": [
              207.55846,
              608.34744,
              227.48966,
              615.64344
            ],
            "text": "Ordre"
          },
          {
            "bbox": [
              229.43366,
              608.34744,
              250.93846,
              615.64344
            ],
            "text": "public"
          },
          {
            "bbox": [
              252.88246,
              608.34744,
              290.54406,
              615.64344
            ],
            "text": "widersprä-"
          }
        ]
      },
      {
        "bbox": [
          76.52726,
          617.91464,
          96.23606,
          625.21064
        ],
        "id": "pdf-011-line-103",
        "source_page": 11,
        "text": "chen;",
        "words": [
          {
            "bbox": [
              76.52726,
              617.91464,
              96.23606,
              625.21064
            ],
            "text": "chen;"
          }
        ]
      },
      {
        "bbox": [
          63.77126,
          632.01304,
          290.54166,
          639.30904
        ],
        "id": "pdf-011-line-106",
        "source_page": 11,
        "text": "c) Amtshilfe zu leisten, wenn der andere Vertragsstaat nicht alle",
        "words": [
          {
            "bbox": [
              63.77126,
              632.01304,
              70.13846,
              639.30904
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.52726,
              632.01304,
              109.57686,
              639.30904
            ],
            "text": "Amtshilfe"
          },
          {
            "bbox": [
              111.55846,
              632.01304,
              119.82886,
              639.30904
            ],
            "text": "zu"
          },
          {
            "bbox": [
              121.81126,
              632.01304,
              146.92566,
              639.30904
            ],
            "text": "leisten,"
          },
          {
            "bbox": [
              148.90726,
              632.01304,
              168.10886,
              639.30904
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              170.09126,
              632.01304,
              181.75766,
              639.30904
            ],
            "text": "der"
          },
          {
            "bbox": [
              183.73846,
              632.01304,
              208.24486,
              639.30904
            ],
            "text": "andere"
          },
          {
            "bbox": [
              210.22646,
              632.01304,
              257.06966,
              639.30904
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              259.05206,
              632.01304,
              276.46886,
              639.30904
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              278.45126,
              632.01304,
              290.54166,
              639.30904
            ],
            "text": "alle"
          }
        ]
      },
      {
        "bbox": [
          76.52486,
          641.58024,
          290.54006,
          648.87624
        ],
        "id": "pdf-011-line-108",
        "source_page": 11,
        "text": "angemessenen Maßnahmen zur Erhebung oder Sicherung,",
        "words": [
          {
            "bbox": [
              76.52486,
              641.58024,
              131.21046,
              648.87624
            ],
            "text": "angemessenen"
          },
          {
            "bbox": [
              133.91846,
              641.58024,
              178.71286,
              648.87624
            ],
            "text": "Maßnahmen"
          },
          {
            "bbox": [
              181.42086,
              641.58024,
              192.45446,
              648.87624
            ],
            "text": "zur"
          },
          {
            "bbox": [
              195.16086,
              641.58024,
              229.96966,
              648.87624
            ],
            "text": "Erhebung"
          },
          {
            "bbox": [
              232.67766,
              641.58024,
              249.09366,
              648.87624
            ],
            "text": "oder"
          },
          {
            "bbox": [
              251.80006,
              641.58024,
              290.54006,
              648.87624
            ],
            "text": "Sicherung,"
          }
        ]
      },
      {
        "bbox": [
          76.52326,
          651.14744,
          290.53366,
          658.44344
        ],
        "id": "pdf-011-line-110",
        "source_page": 11,
        "text": "die nach seinen Gesetzen oder seiner Verwaltungspraxis",
        "words": [
          {
            "bbox": [
              76.52326,
              651.14744,
              87.51446,
              658.44344
            ],
            "text": "die"
          },
          {
            "bbox": [
              91.23206,
              651.14744,
              108.98406,
              658.44344
            ],
            "text": "nach"
          },
          {
            "bbox": [
              112.70166,
              651.14744,
              136.40646,
              658.44344
            ],
            "text": "seinen"
          },
          {
            "bbox": [
              140.12406,
              651.14744,
              174.36486,
              658.44344
            ],
            "text": "Gesetzen"
          },
          {
            "bbox": [
              178.08246,
              651.14744,
              194.64246,
              658.44344
            ],
            "text": "oder"
          },
          {
            "bbox": [
              198.35926,
              651.14744,
              220.28006,
              658.44344
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              223.99686,
              651.14744,
              290.53366,
              658.44344
            ],
            "text": "Verwaltungspraxis"
          }
        ]
      },
      {
        "bbox": [
          76.51846,
          660.71464,
          190.75046,
          668.01064
        ],
        "id": "pdf-011-line-112",
        "source_page": 11,
        "text": "möglich sind, ausgeschöpft hat;",
        "words": [
          {
            "bbox": [
              76.51846,
              660.71464,
              104.81846,
              668.01064
            ],
            "text": "möglich"
          },
          {
            "bbox": [
              107.04006,
              660.71464,
              124.22886,
              668.01064
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              126.44966,
              660.71464,
              175.04326,
              668.01064
            ],
            "text": "ausgeschöpft"
          },
          {
            "bbox": [
              177.26486,
              660.71464,
              190.75046,
              668.01064
            ],
            "text": "hat;"
          }
        ]
      },
      {
        "bbox": [
          63.76246,
          674.81304,
          290.53846,
          682.10904
        ],
        "id": "pdf-011-line-114",
        "source_page": 11,
        "text": "d) Amtshilfe in Fällen zu leisten, in denen der Verwaltungsauf-",
        "words": [
          {
            "bbox": [
              63.76246,
              674.81304,
              70.57686,
              682.10904
            ],
            "text": "d)"
          },
          {
            "bbox": [
              76.51846,
              674.81304,
              109.84566,
              682.10904
            ],
            "text": "Amtshilfe"
          },
          {
            "bbox": [
              112.52966,
              674.81304,
              118.77046,
              682.10904
            ],
            "text": "in"
          },
          {
            "bbox": [
              121.45446,
              674.81304,
              142.33846,
              682.10904
            ],
            "text": "Fällen"
          },
          {
            "bbox": [
              145.02246,
              674.81304,
              153.32806,
              682.10904
            ],
            "text": "zu"
          },
          {
            "bbox": [
              156.01206,
              674.81304,
              181.36886,
              682.10904
            ],
            "text": "leisten,"
          },
          {
            "bbox": [
              184.05206,
              674.81304,
              190.29286,
              682.10904
            ],
            "text": "in"
          },
          {
            "bbox": [
              192.97686,
              674.81304,
              215.27526,
              682.10904
            ],
            "text": "denen"
          },
          {
            "bbox": [
              217.95926,
              674.81304,
              229.69606,
              682.10904
            ],
            "text": "der"
          },
          {
            "bbox": [
              232.37926,
              674.81304,
              290.53846,
              682.10904
            ],
            "text": "Verwaltungsauf-"
          }
        ]
      },
      {
        "bbox": [
          76.52086,
          684.38024,
          290.53286,
          691.67624
        ],
        "id": "pdf-011-line-116",
        "source_page": 11,
        "text": "wand für diesen Staat in einem eindeutigen Missverhältnis zu",
        "words": [
          {
            "bbox": [
              76.52086,
              684.38024,
              95.94646,
              691.67624
            ],
            "text": "wand"
          },
          {
            "bbox": [
              97.90406,
              684.38024,
              107.30086,
              691.67624
            ],
            "text": "für"
          },
          {
            "bbox": [
              109.25846,
              684.38024,
              132.60966,
              691.67624
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              134.56806,
              684.38024,
              153.19126,
              691.67624
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              155.14966,
              684.38024,
              161.33206,
              691.67624
            ],
            "text": "in"
          },
          {
            "bbox": [
              163.29046,
              684.38024,
              184.76246,
              691.67624
            ],
            "text": "einem"
          },
          {
            "bbox": [
              186.72006,
              684.38024,
              227.94166,
              691.67624
            ],
            "text": "eindeutigen"
          },
          {
            "bbox": [
              229.90006,
              684.38024,
              280.32646,
              691.67624
            ],
            "text": "Missverhältnis"
          },
          {
            "bbox": [
              282.28566,
              684.38024,
              290.53286,
              691.67624
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          76.51606,
          693.94744,
          290.53526,
          701.24344
        ],
        "id": "pdf-011-line-118",
        "source_page": 11,
        "text": "dem Nutzen steht, den der andere Vertragsstaat dadurch er-",
        "words": [
          {
            "bbox": [
              76.51606,
              693.94744,
              92.37766,
              701.24344
            ],
            "text": "dem"
          },
          {
            "bbox": [
              94.46246,
              693.94744,
              119.64246,
              701.24344
            ],
            "text": "Nutzen"
          },
          {
            "bbox": [
              121.72806,
              693.94744,
              141.63526,
              701.24344
            ],
            "text": "steht,"
          },
          {
            "bbox": [
              143.72006,
              693.94744,
              157.20566,
              701.24344
            ],
            "text": "den"
          },
          {
            "bbox": [
              159.29126,
              693.94744,
              170.99286,
              701.24344
            ],
            "text": "der"
          },
          {
            "bbox": [
              173.07766,
              693.94744,
              197.67126,
              701.24344
            ],
            "text": "andere"
          },
          {
            "bbox": [
              199.75686,
              693.94744,
              246.80726,
              701.24344
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              248.89286,
              693.94744,
              278.38086,
              701.24344
            ],
            "text": "dadurch"
          },
          {
            "bbox": [
              280.46646,
              693.94744,
              290.53526,
              701.24344
            ],
            "text": "er-"
          }
        ]
      },
      {
        "bbox": [
          76.51926,
          703.51384,
          96.37206,
          710.80984
        ],
        "id": "pdf-011-line-119",
        "source_page": 11,
        "text": "langt.",
        "words": [
          {
            "bbox": [
              76.51926,
              703.51384,
              96.37206,
              710.80984
            ],
            "text": "langt."
          }
        ]
      },
      {
        "bbox": [
          159.27926,
          725.61224,
          195.01926,
          732.78024
        ],
        "id": "pdf-011-line-123",
        "source_page": 11,
        "text": "Artikel 29",
        "words": [
          {
            "bbox": [
              159.27926,
              725.61224,
              183.90326,
              732.78024
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              186.12406,
              725.61224,
              195.01926,
              732.78024
            ],
            "text": "29"
          }
        ]
      },
      {
        "bbox": [
          107.87846,
          739.71064,
          246.41846,
          746.87864
        ],
        "id": "pdf-011-line-125",
        "source_page": 11,
        "text": "Mitglieder diplomatischer Missionen",
        "words": [
          {
            "bbox": [
              107.87846,
              739.71064,
              146.20486,
              746.87864
            ],
            "text": "Mitglieder"
          },
          {
            "bbox": [
              148.42646,
              739.71064,
              205.26086,
              746.87864
            ],
            "text": "diplomatischer"
          },
          {
            "bbox": [
              207.48246,
              739.71064,
              246.41846,
              746.87864
            ],
            "text": "Missionen"
          }
        ]
      },
      {
        "bbox": [
          114.87366,
          749.27784,
          239.42326,
          756.44584
        ],
        "id": "pdf-011-line-127",
        "source_page": 11,
        "text": "und konsularischer Vertretungen",
        "words": [
          {
            "bbox": [
              114.87366,
              749.27784,
              129.24646,
              756.44584
            ],
            "text": "und"
          },
          {
            "bbox": [
              131.46726,
              749.27784,
              187.77366,
              756.44584
            ],
            "text": "konsularischer"
          },
          {
            "bbox": [
              189.99526,
              749.27784,
              239.42326,
              756.44584
            ],
            "text": "Vertretungen"
          }
        ]
      },
      {
        "bbox": [
          72.26566,
          763.37624,
          290.53766,
          770.67224
        ],
        "id": "pdf-011-line-129",
        "source_page": 11,
        "text": "(1) Dieses Abkommen berührt nicht die steuerlichen Vorrech-",
        "words": [
          {
            "bbox": [
              72.26566,
              763.37624,
              80.85526,
              770.67224
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              85.30086,
              763.37624,
              109.29766,
              770.67224
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              111.38806,
              763.37624,
              152.34726,
              770.67224
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              154.43686,
              763.37624,
              180.25286,
              770.67224
            ],
            "text": "berührt"
          },
          {
            "bbox": [
              182.34246,
              763.37624,
              199.82726,
              770.67224
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              201.91686,
              763.37624,
              212.73046,
              770.67224
            ],
            "text": "die"
          },
          {
            "bbox": [
              214.82006,
              763.37624,
              257.97766,
              770.67224
            ],
            "text": "steuerlichen"
          },
          {
            "bbox": [
              260.06726,
              763.37624,
              290.53766,
              770.67224
            ],
            "text": "Vorrech-"
          }
        ]
      },
      {
        "bbox": [
          63.76566,
          772.94344,
          290.537548,
          780.23944
        ],
        "id": "pdf-011-line-132",
        "source_page": 11,
        "text": "te, die den Mitgliedern diplomatischer Missionen und konsula -",
        "words": [
          {
            "bbox": [
              63.76566,
              772.94344,
              72.76806,
              780.23944
            ],
            "text": "te,"
          },
          {
            "bbox": [
              75.46486,
              772.94344,
              86.34006,
              780.23944
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.03686,
              772.94344,
              102.58326,
              780.23944
            ],
            "text": "den"
          },
          {
            "bbox": [
              105.28006,
              772.94344,
              145.43446,
              780.23944
            ],
            "text": "Mitgliedern"
          },
          {
            "bbox": [
              148.13126,
              772.94344,
              201.27046,
              780.23944
            ],
            "text": "diplomatischer"
          },
          {
            "bbox": [
              203.96646,
              772.94344,
              240.51126,
              780.23944
            ],
            "text": "Missionen"
          },
          {
            "bbox": [
              243.20806,
              772.94344,
              256.90726,
              780.23944
            ],
            "text": "und"
          },
          {
            "bbox": [
              259.60326,
              772.94344,
              287.39686,
              780.23944
            ],
            "text": "konsula"
          },
          {
            "bbox": [
              287.425548,
              772.94344,
              290.537548,
              780.23944
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          304.709468,
          75.11856,
          531.481868,
          82.41456
        ],
        "id": "pdf-011-line-004",
        "source_page": 11,
        "text": "rischer Vertretungen nach den allgemeinen Regeln des Völker-",
        "words": [
          {
            "bbox": [
              304.709468,
              75.11856,
              329.025068,
              82.41456
            ],
            "text": "rischer"
          },
          {
            "bbox": [
              331.719868,
              75.11856,
              377.670348,
              82.41456
            ],
            "text": "Vertretungen"
          },
          {
            "bbox": [
              380.366348,
              75.11856,
              397.939948,
              82.41456
            ],
            "text": "nach"
          },
          {
            "bbox": [
              400.635948,
              75.11856,
              414.180028,
              82.41456
            ],
            "text": "den"
          },
          {
            "bbox": [
              416.876028,
              75.11856,
              459.986188,
              82.41456
            ],
            "text": "allgemeinen"
          },
          {
            "bbox": [
              462.682188,
              75.11856,
              487.713148,
              82.41456
            ],
            "text": "Regeln"
          },
          {
            "bbox": [
              490.409148,
              75.11856,
              503.505228,
              82.41456
            ],
            "text": "des"
          },
          {
            "bbox": [
              506.201948,
              75.11856,
              531.481868,
              82.41456
            ],
            "text": "Völker-"
          }
        ]
      },
      {
        "bbox": [
          304.709308,
          84.6856,
          514.870668,
          91.9816
        ],
        "id": "pdf-011-line-006",
        "source_page": 11,
        "text": "rechts oder auf Grund besonderer Übereinkünfte zustehen.",
        "words": [
          {
            "bbox": [
              304.709308,
              84.6856,
              326.783468,
              91.9816
            ],
            "text": "rechts"
          },
          {
            "bbox": [
              329.006188,
              84.6856,
              345.298988,
              91.9816
            ],
            "text": "oder"
          },
          {
            "bbox": [
              347.519788,
              84.6856,
              358.629948,
              91.9816
            ],
            "text": "auf"
          },
          {
            "bbox": [
              360.851868,
              84.6856,
              383.222828,
              91.9816
            ],
            "text": "Grund"
          },
          {
            "bbox": [
              385.443708,
              84.6856,
              426.033308,
              91.9816
            ],
            "text": "besonderer"
          },
          {
            "bbox": [
              428.254108,
              84.6856,
              478.231708,
              91.9816
            ],
            "text": "Übereinkünfte"
          },
          {
            "bbox": [
              480.453308,
              84.6856,
              514.870668,
              91.9816
            ],
            "text": "zustehen."
          }
        ]
      },
      {
        "bbox": [
          313.212748,
          99.52648,
          531.480748,
          106.82248
        ],
        "id": "pdf-011-line-008",
        "source_page": 11,
        "text": "(2) Ungeachtet der Vorschriften des Artikels 4 gilt eine natür-",
        "words": [
          {
            "bbox": [
              313.212748,
              99.52648,
              321.802348,
              106.82248
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.247948,
              99.52648,
              367.631068,
              106.82248
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              369.984108,
              99.52648,
              381.685148,
              106.82248
            ],
            "text": "der"
          },
          {
            "bbox": [
              384.036748,
              99.52648,
              426.550988,
              106.82248
            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
              428.903788,
              99.52648,
              441.940828,
              106.82248
            ],
            "text": "des"
          },
          {
            "bbox": [
              444.294348,
              99.52648,
              470.661468,
              106.82248
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              473.014988,
              99.52648,
              477.462988,
              106.82248
            ],
            "text": "4"
          },
          {
            "bbox": [
              479.815788,
              99.52648,
              490.478268,
              106.82248
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              492.831308,
              99.52648,
              507.644828,
              106.82248
            ],
            "text": "eine"
          },
          {
            "bbox": [
              509.997228,
              99.52648,
              531.480748,
              106.82248
            ],
            "text": "natür-"
          }
        ]
      },
      {
        "bbox": [
          304.708668,
          109.09344,
          531.479948,
          116.38944
        ],
        "id": "pdf-011-line-010",
        "source_page": 11,
        "text": "liche Person, die Mitglied einer diplomatischen Mission oder ei-",
        "words": [
          {
            "bbox": [
              304.708668,
              109.09344,
              321.297548,
              116.38944
            ],
            "text": "liche"
          },
          {
            "bbox": [
              323.651148,
              109.09344,
              350.716828,
              116.38944
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              353.070268,
              109.09344,
              363.883788,
              116.38944
            ],
            "text": "die"
          },
          {
            "bbox": [
              366.237388,
              109.09344,
              394.680428,
              116.38944
            ],
            "text": "Mitglied"
          },
          {
            "bbox": [
              397.033308,
              109.09344,
              414.509708,
              116.38944
            ],
            "text": "einer"
          },
          {
            "bbox": [
              416.862508,
              109.09344,
              471.386428,
              116.38944
            ],
            "text": "diplomatischen"
          },
          {
            "bbox": [
              473.740428,
              109.09344,
              501.297708,
              116.38944
            ],
            "text": "Mission"
          },
          {
            "bbox": [
              503.651708,
              109.09344,
              519.944668,
              116.38944
            ],
            "text": "oder"
          },
          {
            "bbox": [
              522.297388,
              109.09344,
              531.479948,
              116.38944
            ],
            "text": "ei-"
          }
        ]
      },
      {
        "bbox": [
          304.707948,
          118.66032,
          531.480908,
          125.95632
        ],
        "id": "pdf-011-line-012",
        "source_page": 11,
        "text": "ner konsularischen Vertretung eines Vertragsstaats ist, die im an-",
        "words": [
          {
            "bbox": [
              304.707948,
              118.66032,
              316.019628,
              125.95632
            ],
            "text": "ner"
          },
          {
            "bbox": [
              317.970908,
              118.66032,
              370.888988,
              125.95632
            ],
            "text": "konsularischen"
          },
          {
            "bbox": [
              372.841388,
              118.66032,
              409.299228,
              125.95632
            ],
            "text": "Vertretung"
          },
          {
            "bbox": [
              411.252188,
              118.66032,
              429.875788,
              125.95632
            ],
            "text": "eines"
          },
          {
            "bbox": [
              431.828988,
              118.66032,
              482.263868,
              125.95632
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              484.217068,
              118.66032,
              494.594428,
              125.95632
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              496.546268,
              118.66032,
              507.265548,
              125.95632
            ],
            "text": "die"
          },
          {
            "bbox": [
              509.217628,
              118.66032,
              517.769868,
              125.95632
            ],
            "text": "im"
          },
          {
            "bbox": [
              519.721228,
              118.66032,
              531.480908,
              125.95632
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
          304.708108,
          128.2272,
          531.482108,
          135.5232
        ],
        "id": "pdf-011-line-014",
        "source_page": 11,
        "text": "deren Vertragsstaat oder in einem dritten Staat gelegen ist, für",
        "words": [
          {
            "bbox": [
              304.708108,
              128.2272,
              325.104668,
              135.5232
            ],
            "text": "deren"
          },
          {
            "bbox": [
              327.795868,
              128.2272,
              375.142508,
              135.5232
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              377.834028,
              128.2272,
              394.201228,
              135.5232
            ],
            "text": "oder"
          },
          {
            "bbox": [
              396.891308,
              128.2272,
              403.139548,
              135.5232
            ],
            "text": "in"
          },
          {
            "bbox": [
              405.830748,
              128.2272,
              427.566348,
              135.5232
            ],
            "text": "einem"
          },
          {
            "bbox": [
              430.256508,
              128.2272,
              453.269068,
              135.5232
            ],
            "text": "dritten"
          },
          {
            "bbox": [
              455.960268,
              128.2272,
              474.846988,
              135.5232
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              477.538508,
              128.2272,
              505.979068,
              135.5232
            ],
            "text": "gelegen"
          },
          {
            "bbox": [
              508.670268,
              128.2272,
              519.263628,
              135.5232
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              521.954188,
              128.2272,
              531.482108,
              135.5232
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          304.708108,
          137.79416,
          531.480188,
          145.09016
        ],
        "id": "pdf-011-line-016",
        "source_page": 11,
        "text": "Zwecke des Abkommens als im Entsendestaat ansässig, wenn",
        "words": [
          {
            "bbox": [
              304.708108,
              137.79416,
              332.515708,
              145.09016
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              335.109228,
              137.79416,
              348.146268,
              145.09016
            ],
            "text": "des"
          },
          {
            "bbox": [
              350.740908,
              137.79416,
              395.697948,
              145.09016
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              398.292588,
              137.79416,
              408.362828,
              145.09016
            ],
            "text": "als"
          },
          {
            "bbox": [
              410.957468,
              137.79416,
              419.556828,
              145.09016
            ],
            "text": "im"
          },
          {
            "bbox": [
              422.149788,
              137.79416,
              473.411788,
              145.09016
            ],
            "text": "Entsendestaat"
          },
          {
            "bbox": [
              476.005948,
              137.79416,
              509.634108,
              145.09016
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              512.227388,
              137.79416,
              531.480188,
              145.09016
            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
          304.708108,
          147.36112,
          314.779468,
          154.65712
        ],
        "id": "pdf-011-line-018",
        "source_page": 11,
        "text": "sie",
        "words": [
          {
            "bbox": [
              304.708108,
              147.36112,
              314.779468,
              154.65712
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          304.708108,
          162.202,
          531.478828,
          169.498
        ],
        "id": "pdf-011-line-020",
        "source_page": 11,
        "text": "a) nach dem Völkerrecht im Empfangsstaat mit Einkünften aus",
        "words": [
          {
            "bbox": [
              304.708108,
              162.202,
              311.074988,
              169.498
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.463948,
              162.202,
              334.948988,
              169.498
            ],
            "text": "nach"
          },
          {
            "bbox": [
              337.331548,
              162.202,
              353.192588,
              169.498
            ],
            "text": "dem"
          },
          {
            "bbox": [
              355.574188,
              162.202,
              395.638908,
              169.498
            ],
            "text": "Völkerrecht"
          },
          {
            "bbox": [
              398.021708,
              162.202,
              406.621068,
              169.498
            ],
            "text": "im"
          },
          {
            "bbox": [
              409.002668,
              162.202,
              462.784268,
              169.498
            ],
            "text": "Empfangsstaat"
          },
          {
            "bbox": [
              465.167068,
              162.202,
              476.284748,
              169.498
            ],
            "text": "mit"
          },
          {
            "bbox": [
              478.667548,
              162.202,
              516.353868,
              169.498
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              518.736508,
              162.202,
              531.478828,
              169.498
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          317.463708,
          171.76888,
          531.477868,
          179.06488
        ],
        "id": "pdf-011-line-022",
        "source_page": 11,
        "text": "Quellen außerhalb dieses Staates oder mit außerhalb dieses",
        "words": [
          {
            "bbox": [
              317.463708,
              171.76888,
              344.577548,
              179.06488
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              346.788508,
              171.76888,
              382.196428,
              179.06488
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              384.406268,
              171.76888,
              407.513548,
              179.06488
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              409.725228,
              171.76888,
              436.709548,
              179.06488
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              438.921228,
              171.76888,
              455.214028,
              179.06488
            ],
            "text": "oder"
          },
          {
            "bbox": [
              457.423788,
              171.76888,
              468.541468,
              179.06488
            ],
            "text": "mit"
          },
          {
            "bbox": [
              470.752668,
              171.76888,
              506.160588,
              179.06488
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              508.370428,
              171.76888,
              531.477868,
              179.06488
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          317.462988,
          181.33584,
          523.273228,
          188.63184
        ],
        "id": "pdf-011-line-024",
        "source_page": 11,
        "text": "Staates gelegenem Vermögen nicht steuerpflichtig ist und",
        "words": [
          {
            "bbox": [
              317.462988,
              181.33584,
              344.447308,
              188.63184
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              346.670028,
              181.33584,
              386.079708,
              188.63184
            ],
            "text": "gelegenem"
          },
          {
            "bbox": [
              388.300748,
              181.33584,
              424.555228,
              188.63184
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              426.777228,
              181.33584,
              444.262028,
              188.63184
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              446.484268,
              181.33584,
              496.894428,
              188.63184
            ],
            "text": "steuerpflichtig"
          },
          {
            "bbox": [
              499.116908,
              181.33584,
              507.412268,
              188.63184
            ],
            "text": "ist"
          },
          {
            "bbox": [
              509.634508,
              181.33584,
              523.273228,
              188.63184
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          304.706908,
          196.1768,
          531.481228,
          203.4728
        ],
        "id": "pdf-011-line-027",
        "source_page": 11,
        "text": "b) im Entsendestaat den gleichen Verpflichtungen bezüglich der",
        "words": [
          {
            "bbox": [
              304.706908,
              196.1768,
              311.521068,
              203.4728
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.462748,
              196.1768,
              326.008908,
              203.4728
            ],
            "text": "im"
          },
          {
            "bbox": [
              327.954428,
              196.1768,
              378.578028,
              203.4728
            ],
            "text": "Entsendestaat"
          },
          {
            "bbox": [
              380.524748,
              196.1768,
              393.903388,
              203.4728
            ],
            "text": "den"
          },
          {
            "bbox": [
              395.849868,
              196.1768,
              425.399948,
              203.4728
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              427.346428,
              196.1768,
              482.258428,
              203.4728
            ],
            "text": "Verpflichtungen"
          },
          {
            "bbox": [
              484.204908,
              196.1768,
              517.940028,
              203.4728
            ],
            "text": "bezüglich"
          },
          {
            "bbox": [
              519.886508,
              196.1768,
              531.481228,
              203.4728
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.461948,
          205.74368,
          531.477948,
          213.03968
        ],
        "id": "pdf-011-line-029",
        "source_page": 11,
        "text": "Steuern von ihrem gesamten Einkommen oder vom Vermö-",
        "words": [
          {
            "bbox": [
              317.461948,
              205.74368,
              345.189228,
              213.03968
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              347.809628,
              205.74368,
              360.849388,
              213.03968
            ],
            "text": "von"
          },
          {
            "bbox": [
              363.469788,
              205.74368,
              383.328908,
              213.03968
            ],
            "text": "ihrem"
          },
          {
            "bbox": [
              385.948348,
              205.74368,
              421.116988,
              213.03968
            ],
            "text": "gesamten"
          },
          {
            "bbox": [
              423.737388,
              205.74368,
              465.878748,
              213.03968
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              468.499148,
              205.74368,
              484.791948,
              213.03968
            ],
            "text": "oder"
          },
          {
            "bbox": [
              487.411148,
              205.74368,
              502.826908,
              213.03968
            ],
            "text": "vom"
          },
          {
            "bbox": [
              505.446348,
              205.74368,
              531.477948,
              213.03968
            ],
            "text": "Vermö-"
          }
        ]
      },
      {
        "bbox": [
          317.461868,
          215.31056,
          531.478268,
          222.60656
        ],
        "id": "pdf-011-line-031",
        "source_page": 11,
        "text": "gen unterworfen ist wie in diesem Staat ansässige Personen.",
        "words": [
          {
            "bbox": [
              317.461868,
              215.31056,
              330.758348,
              222.60656
            ],
            "text": "gen"
          },
          {
            "bbox": [
              332.738828,
              215.31056,
              375.309708,
              222.60656
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              377.290188,
              215.31056,
              385.547388,
              222.60656
            ],
            "text": "ist"
          },
          {
            "bbox": [
              387.528188,
              215.31056,
              399.623868,
              222.60656
            ],
            "text": "wie"
          },
          {
            "bbox": [
              401.604028,
              215.31056,
              407.808348,
              222.60656
            ],
            "text": "in"
          },
          {
            "bbox": [
              409.788828,
              215.31056,
              435.624508,
              222.60656
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              437.604028,
              215.31056,
              456.315068,
              222.60656
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              458.295868,
              215.31056,
              493.843148,
              222.60656
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              495.823308,
              215.31056,
              531.478268,
              222.60656
            ],
            "text": "Personen."
          }
        ]
      },
      {
        "bbox": [
          400.221388,
          238.15088,
          435.962268,
          245.31888
        ],
        "id": "pdf-011-line-034",
        "source_page": 11,
        "text": "Artikel 30",
        "words": [
          {
            "bbox": [
              400.221388,
              238.15088,
              424.845788,
              245.31888
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.066988,
              238.15088,
              435.962268,
              245.31888
            ],
            "text": "30"
          }
        ]
      },
      {
        "bbox": [
          332.696908,
          252.99176,
          503.486508,
          260.15976
        ],
        "id": "pdf-011-line-036",
        "source_page": 11,
        "text": "Verfahrensregeln für die Quellenbesteuerung",
        "words": [
          {
            "bbox": [
              332.696908,
              252.99176,
              397.792108,
              260.15976
            ],
            "text": "Verfahrensregeln"
          },
          {
            "bbox": [
              400.012988,
              252.99176,
              410.529228,
              260.15976
            ],
            "text": "für"
          },
          {
            "bbox": [
              412.751228,
              252.99176,
              424.292428,
              260.15976
            ],
            "text": "die"
          },
          {
            "bbox": [
              426.514908,
              252.99176,
              503.486508,
              260.15976
            ],
            "text": "Quellenbesteuerung"
          }
        ]
      },
      {
        "bbox": [
          313.208828,
          267.83264,
          531.475388,
          275.12864
        ],
        "id": "pdf-011-line-039",
        "source_page": 11,
        "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-",
        "words": [
          {
            "bbox": [
              313.208828,
              267.83264,
              321.909868,
              275.12864
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.466908,
              267.83264,
              354.256428,
              275.12864
            ],
            "text": "Werden"
          },
          {
            "bbox": [
              356.978588,
              267.83264,
              363.257788,
              275.12864
            ],
            "text": "in"
          },
          {
            "bbox": [
              365.979948,
              267.83264,
              387.839548,
              275.12864
            ],
            "text": "einem"
          },
          {
            "bbox": [
              390.560748,
              267.83264,
              438.279388,
              275.12864
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              441.001868,
              267.83264,
              451.927068,
              275.12864
            ],
            "text": "die"
          },
          {
            "bbox": [
              454.648988,
              267.83264,
              482.710988,
              275.12864
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              485.433148,
              267.83264,
              498.584508,
              275.12864
            ],
            "text": "von"
          },
          {
            "bbox": [
              501.306668,
              267.83264,
              531.475388,
              275.12864
            ],
            "text": "Dividen-"
          }
        ]
      },
      {
        "bbox": [
          304.704668,
          277.39952,
          531.476348,
          284.69552
        ],
        "id": "pdf-011-line-041",
        "source_page": 11,
        "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-",
        "words": [
          {
            "bbox": [
              304.704668,
              277.39952,
              320.412988,
              284.69552
            ],
            "text": "den,"
          },
          {
            "bbox": [
              322.629948,
              277.39952,
              348.705468,
              284.69552
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              350.922428,
              277.39952,
              407.206188,
              284.69552
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              409.423708,
              277.39952,
              425.716508,
              284.69552
            ],
            "text": "oder"
          },
          {
            "bbox": [
              427.932828,
              277.39952,
              462.601388,
              284.69552
            ],
            "text": "sonstigen"
          },
          {
            "bbox": [
              464.818908,
              277.39952,
              477.858668,
              284.69552
            ],
            "text": "von"
          },
          {
            "bbox": [
              480.076188,
              277.39952,
              497.552588,
              284.69552
            ],
            "text": "einer"
          },
          {
            "bbox": [
              499.768908,
              277.39952,
              508.368268,
              284.69552
            ],
            "text": "im"
          },
          {
            "bbox": [
              510.584828,
              277.39952,
              531.476348,
              284.69552
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          304.704348,
          286.96656,
          531.476988,
          294.26256
        ],
        "id": "pdf-011-line-043",
        "source_page": 11,
        "text": "ren Vertragsstaat ansässigen Person bezogenen Einkünfte im",
        "words": [
          {
            "bbox": [
              304.704348,
              286.96656,
              316.142748,
              294.26256
            ],
            "text": "ren"
          },
          {
            "bbox": [
              319.165148,
              286.96656,
              367.282028,
              294.26256
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              370.304748,
              286.96656,
              411.252668,
              294.26256
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              414.275068,
              286.96656,
              439.562588,
              294.26256
            ],
            "text": "Person"
          },
          {
            "bbox": [
              442.584988,
              286.96656,
              482.793468,
              294.26256
            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              485.815868,
              286.96656,
              519.766508,
              294.26256
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              522.788668,
              286.96656,
              531.476988,
              294.26256
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          304.704188,
          296.53344,
          531.476188,
          303.82944
        ],
        "id": "pdf-011-line-045",
        "source_page": 11,
        "text": "Abzugsweg erhoben, so wird das Recht des erstgenannten",
        "words": [
          {
            "bbox": [
              304.704188,
              296.53344,
              347.169948,
              303.82944
            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
              351.152908,
              296.53344,
              383.480108,
              303.82944
            ],
            "text": "erhoben,"
          },
          {
            "bbox": [
              387.461868,
              296.53344,
              396.142828,
              303.82944
            ],
            "text": "so"
          },
          {
            "bbox": [
              400.125788,
              296.53344,
              415.492108,
              303.82944
            ],
            "text": "wird"
          },
          {
            "bbox": [
              419.473388,
              296.53344,
              432.688428,
              303.82944
            ],
            "text": "das"
          },
          {
            "bbox": [
              436.671548,
              296.53344,
              458.063068,
              303.82944
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              462.045708,
              296.53344,
              475.260748,
              303.82944
            ],
            "text": "des"
          },
          {
            "bbox": [
              479.243868,
              296.53344,
              531.476188,
              303.82944
            ],
            "text": "erstgenannten"
          }
        ]
      },
      {
        "bbox": [
          304.703948,
          306.10032,
          531.476428,
          313.39632
        ],
        "id": "pdf-011-line-047",
        "source_page": 11,
        "text": "Staates zur Vornahme des Steuerabzugs zu dem nach seinem",
        "words": [
          {
            "bbox": [
              304.703948,
              306.10032,
              331.954668,
              313.39632
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              334.666268,
              306.10032,
              345.706028,
              313.39632
            ],
            "text": "zur"
          },
          {
            "bbox": [
              348.415708,
              306.10032,
              384.836748,
              313.39632
            ],
            "text": "Vornahme"
          },
          {
            "bbox": [
              387.547228,
              306.10032,
              400.673068,
              313.39632
            ],
            "text": "des"
          },
          {
            "bbox": [
              403.384668,
              306.10032,
              452.874748,
              313.39632
            ],
            "text": "Steuerabzugs"
          },
          {
            "bbox": [
              455.586348,
              306.10032,
              463.918508,
              313.39632
            ],
            "text": "zu"
          },
          {
            "bbox": [
              466.629308,
              306.10032,
              482.579148,
              313.39632
            ],
            "text": "dem"
          },
          {
            "bbox": [
              485.288988,
              306.10032,
              502.907148,
              313.39632
            ],
            "text": "nach"
          },
          {
            "bbox": [
              505.617948,
              306.10032,
              531.476428,
              313.39632
            ],
            "text": "seinem"
          }
        ]
      },
      {
        "bbox": [
          304.703788,
          315.6672,
          531.473868,
          322.9632
        ],
        "id": "pdf-011-line-048",
        "source_page": 11,
        "text": "innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-",
        "words": [
          {
            "bbox": [
              304.703788,
              315.6672,
              360.803228,
              322.9632
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              362.790028,
              315.6672,
              383.774268,
              322.9632
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              385.761388,
              315.6672,
              435.843708,
              322.9632
            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
              437.830508,
              315.6672,
              453.630108,
              322.9632
            ],
            "text": "Satz"
          },
          {
            "bbox": [
              455.617468,
              315.6672,
              476.016108,
              322.9632
            ],
            "text": "durch"
          },
          {
            "bbox": [
              478.002908,
              315.6672,
              501.046348,
              322.9632
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              503.033948,
              315.6672,
              531.473868,
              322.9632
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          304.703708,
          325.23424,
          531.475868,
          332.53024
        ],
        "id": "pdf-011-line-050",
        "source_page": 11,
        "text": "men nicht berührt. Die im Abzugsweg erhobene Steuer ist auf",
        "words": [
          {
            "bbox": [
              304.703708,
              325.23424,
              320.398188,
              332.53024
            ],
            "text": "men"
          },
          {
            "bbox": [
              323.129308,
              325.23424,
              340.872828,
              332.53024
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              343.604188,
              325.23424,
              372.095308,
              332.53024
            ],
            "text": "berührt."
          },
          {
            "bbox": [
              374.825788,
              325.23424,
              386.657388,
              332.53024
            ],
            "text": "Die"
          },
          {
            "bbox": [
              389.388188,
              325.23424,
              398.052268,
              332.53024
            ],
            "text": "im"
          },
          {
            "bbox": [
              400.782348,
              325.23424,
              443.053948,
              332.53024
            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
              445.785628,
              325.23424,
              480.014828,
              332.53024
            ],
            "text": "erhobene"
          },
          {
            "bbox": [
              482.745628,
              325.23424,
              506.350108,
              332.53024
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              509.080108,
              325.23424,
              517.504908,
              332.53024
            ],
            "text": "ist"
          },
          {
            "bbox": [
              520.236348,
              325.23424,
              531.475868,
              332.53024
            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
          304.703788,
          334.80112,
          531.477788,
          342.09712
        ],
        "id": "pdf-011-line-052",
        "source_page": 11,
        "text": "Antrag des Steuerpflichtigen zu erstatten, wenn und soweit sie",
        "words": [
          {
            "bbox": [
              304.703788,
              334.80112,
              328.248828,
              342.09712
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              330.923628,
              334.80112,
              343.976348,
              342.09712
            ],
            "text": "des"
          },
          {
            "bbox": [
              346.651388,
              334.80112,
              407.087628,
              342.09712
            ],
            "text": "Steuerpflichtigen"
          },
          {
            "bbox": [
              409.761948,
              334.80112,
              418.057548,
              342.09712
            ],
            "text": "zu"
          },
          {
            "bbox": [
              420.731868,
              334.80112,
              454.481148,
              342.09712
            ],
            "text": "erstatten,"
          },
          {
            "bbox": [
              457.154748,
              334.80112,
              476.430908,
              342.09712
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              479.105228,
              334.80112,
              492.759468,
              342.09712
            ],
            "text": "und"
          },
          {
            "bbox": [
              495.432668,
              334.80112,
              518.716268,
              342.09712
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              521.390748,
              334.80112,
              531.477788,
              342.09712
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          304.704028,
          344.368,
          481.498188,
          351.664
        ],
        "id": "pdf-011-line-054",
        "source_page": 11,
        "text": "durch das Abkommen ermäßigt wird oder entfällt.",
        "words": [
          {
            "bbox": [
              304.704028,
              344.368,
              325.153948,
              351.664
            ],
            "text": "durch"
          },
          {
            "bbox": [
              327.375948,
              344.368,
              340.412988,
              351.664
            ],
            "text": "das"
          },
          {
            "bbox": [
              342.635708,
              344.368,
              383.593468,
              351.664
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              385.815468,
              344.368,
              417.224028,
              351.664
            ],
            "text": "ermäßigt"
          },
          {
            "bbox": [
              419.446268,
              344.368,
              434.545708,
              351.664
            ],
            "text": "wird"
          },
          {
            "bbox": [
              436.766588,
              344.368,
              453.059388,
              351.664
            ],
            "text": "oder"
          },
          {
            "bbox": [
              455.280188,
              344.368,
              481.498188,
              351.664
            ],
            "text": "entfällt."
          }
        ]
      },
      {
        "bbox": [
          313.207628,
          359.20888,
          531.476268,
          366.50488
        ],
        "id": "pdf-011-line-056",
        "source_page": 11,
        "text": "(2) Die Frist für den Antrag auf Erstattung beträgt vier Jahre",
        "words": [
          {
            "bbox": [
              313.207628,
              359.20888,
              321.875228,
              366.50488
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.398828,
              359.20888,
              338.179148,
              366.50488
            ],
            "text": "Die"
          },
          {
            "bbox": [
              340.884268,
              359.20888,
              356.204828,
              366.50488
            ],
            "text": "Frist"
          },
          {
            "bbox": [
              358.910508,
              359.20888,
              368.466988,
              366.50488
            ],
            "text": "für"
          },
          {
            "bbox": [
              371.171308,
              359.20888,
              384.734428,
              366.50488
            ],
            "text": "den"
          },
          {
            "bbox": [
              387.439948,
              359.20888,
              411.141068,
              366.50488
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              413.847068,
              359.20888,
              425.035308,
              366.50488
            ],
            "text": "auf"
          },
          {
            "bbox": [
              427.740668,
              359.20888,
              464.980508,
              366.50488
            ],
            "text": "Erstattung"
          },
          {
            "bbox": [
              467.686508,
              359.20888,
              493.352668,
              366.50488
            ],
            "text": "beträgt"
          },
          {
            "bbox": [
              496.058348,
              359.20888,
              508.909708,
              366.50488
            ],
            "text": "vier"
          },
          {
            "bbox": [
              511.614028,
              359.20888,
              531.476268,
              366.50488
            ],
            "text": "Jahre"
          }
        ]
      },
      {
        "bbox": [
          304.704108,
          368.77584,
          531.476188,
          376.07184
        ],
        "id": "pdf-011-line-058",
        "source_page": 11,
        "text": "nach Ablauf des Kalenderjahres, in dem die Dividenden, Zinsen,",
        "words": [
          {
            "bbox": [
              304.704108,
              368.77584,
              322.189148,
              376.07184
            ],
            "text": "nach"
          },
          {
            "bbox": [
              324.275548,
              368.77584,
              347.086828,
              376.07184
            ],
            "text": "Ablauf"
          },
          {
            "bbox": [
              349.173148,
              368.77584,
              362.210188,
              376.07184
            ],
            "text": "des"
          },
          {
            "bbox": [
              364.297308,
              368.77584,
              419.698748,
              376.07184
            ],
            "text": "Kalenderjahres,"
          },
          {
            "bbox": [
              421.784588,
              368.77584,
              428.007948,
              376.07184
            ],
            "text": "in"
          },
          {
            "bbox": [
              430.094348,
              368.77584,
              445.955388,
              376.07184
            ],
            "text": "dem"
          },
          {
            "bbox": [
              448.040828,
              368.77584,
              458.854348,
              376.07184
            ],
            "text": "die"
          },
          {
            "bbox": [
              460.940348,
              368.77584,
              503.314588,
              376.07184
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              505.400428,
              368.77584,
              531.476188,
              376.07184
            ],
            "text": "Zinsen,"
          }
        ]
      },
      {
        "bbox": [
          304.703788,
          378.3428,
          531.475388,
          385.6388
        ],
        "id": "pdf-011-line-060",
        "source_page": 11,
        "text": "Lizenzgebühren oder anderen Einkünfte bezogen worden sind.",
        "words": [
          {
            "bbox": [
              304.703788,
              378.3428,
              361.323708,
              385.6388
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              364.016028,
              378.3428,
              380.386428,
              385.6388
            ],
            "text": "oder"
          },
          {
            "bbox": [
              383.077628,
              378.3428,
              412.272508,
              385.6388
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              414.964828,
              378.3428,
              448.410908,
              385.6388
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              451.102908,
              378.3428,
              482.012508,
              385.6388
            ],
            "text": "bezogen"
          },
          {
            "bbox": [
              484.704828,
              378.3428,
              511.490908,
              385.6388
            ],
            "text": "worden"
          },
          {
            "bbox": [
              514.183228,
              378.3428,
              531.475388,
              385.6388
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          304.703708,
          387.90968,
          531.477068,
          395.20568
        ],
        "id": "pdf-011-line-062",
        "source_page": 11,
        "text": "Sie endet nicht vor Ablauf von sechs Monaten nach dem Zeit-",
        "words": [
          {
            "bbox": [
              304.703708,
              387.90968,
              316.030268,
              395.20568
            ],
            "text": "Sie"
          },
          {
            "bbox": [
              318.732188,
              387.90968,
              339.174748,
              395.20568
            ],
            "text": "endet"
          },
          {
            "bbox": [
              341.877308,
              387.90968,
              359.505468,
              395.20568
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              362.208028,
              387.90968,
              373.535388,
              395.20568
            ],
            "text": "vor"
          },
          {
            "bbox": [
              376.236508,
              387.90968,
              399.226908,
              395.20568
            ],
            "text": "Ablauf"
          },
          {
            "bbox": [
              401.929148,
              387.90968,
              415.040508,
              395.20568
            ],
            "text": "von"
          },
          {
            "bbox": [
              417.742828,
              387.90968,
              438.923148,
              395.20568
            ],
            "text": "sechs"
          },
          {
            "bbox": [
              441.626108,
              387.90968,
              473.306508,
              395.20568
            ],
            "text": "Monaten"
          },
          {
            "bbox": [
              476.008828,
              387.90968,
              493.601388,
              395.20568
            ],
            "text": "nach"
          },
          {
            "bbox": [
              496.303708,
              387.90968,
              512.236428,
              395.20568
            ],
            "text": "dem"
          },
          {
            "bbox": [
              514.937708,
              387.90968,
              531.477068,
              395.20568
            ],
            "text": "Zeit-"
          }
        ]
      },
      {
        "bbox": [
          304.704108,
          397.47656,
          423.457308,
          404.77256
        ],
        "id": "pdf-011-line-064",
        "source_page": 11,
        "text": "punkt der Entrichtung der Steuer.",
        "words": [
          {
            "bbox": [
              304.704108,
              397.47656,
              325.011228,
              404.77256
            ],
            "text": "punkt"
          },
          {
            "bbox": [
              327.233468,
              397.47656,
              338.934508,
              404.77256
            ],
            "text": "der"
          },
          {
            "bbox": [
              341.155308,
              397.47656,
              382.194508,
              404.77256
            ],
            "text": "Entrichtung"
          },
          {
            "bbox": [
              384.416988,
              397.47656,
              396.118028,
              404.77256
            ],
            "text": "der"
          },
          {
            "bbox": [
              398.338828,
              397.47656,
              423.457308,
              404.77256
            ],
            "text": "Steuer."
          }
        ]
      },
      {
        "bbox": [
          313.207788,
          412.3176,
          531.475948,
          419.6136
        ],
        "id": "pdf-011-line-066",
        "source_page": 11,
        "text": "(3) Der Vertragsstaat, aus dem die Einkünfte stammen, kann",
        "words": [
          {
            "bbox": [
              313.207788,
              412.3176,
              321.797388,
              419.6136
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.242988,
              412.3176,
              338.832748,
              419.6136
            ],
            "text": "Der"
          },
          {
            "bbox": [
              341.396108,
              412.3176,
              390.668668,
              419.6136
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              393.232668,
              412.3176,
              405.974828,
              419.6136
            ],
            "text": "aus"
          },
          {
            "bbox": [
              408.540108,
              412.3176,
              424.401148,
              419.6136
            ],
            "text": "dem"
          },
          {
            "bbox": [
              426.964748,
              412.3176,
              437.778268,
              419.6136
            ],
            "text": "die"
          },
          {
            "bbox": [
              440.342428,
              412.3176,
              473.581868,
              419.6136
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              476.146028,
              412.3176,
              511.571228,
              419.6136
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              514.135228,
              412.3176,
              531.475948,
              419.6136
            ],
            "text": "kann"
          }
        ]
      },
      {
        "bbox": [
          304.703708,
          421.88448,
          531.473628,
          429.18048
        ],
        "id": "pdf-011-line-068",
        "source_page": 11,
        "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-",
        "words": [
          {
            "bbox": [
              304.703708,
              421.88448,
              319.360908,
              429.18048
            ],
            "text": "eine"
          },
          {
            "bbox": [
              321.308108,
              421.88448,
              373.569548,
              429.18048
            ],
            "text": "Bescheinigung"
          },
          {
            "bbox": [
              375.517628,
              421.88448,
              387.114508,
              429.18048
            ],
            "text": "der"
          },
          {
            "bbox": [
              389.060908,
              421.88448,
              431.940828,
              429.18048
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              433.888348,
              421.88448,
              463.943788,
              429.18048
            ],
            "text": "Behörde"
          },
          {
            "bbox": [
              465.890988,
              421.88448,
              481.882988,
              429.18048
            ],
            "text": "über"
          },
          {
            "bbox": [
              483.829388,
              421.88448,
              494.538748,
              429.18048
            ],
            "text": "die"
          },
          {
            "bbox": [
              496.485948,
              421.88448,
              531.473628,
              429.18048
            ],
            "text": "Ansässig-"
          }
        ]
      },
      {
        "bbox": [
          304.703628,
          431.45136,
          448.019068,
          438.74736
        ],
        "id": "pdf-011-line-070",
        "source_page": 11,
        "text": "keit im anderen Vertragsstaat verlangen.",
        "words": [
          {
            "bbox": [
              304.703628,
              431.45136,
              317.411068,
              438.74736
            ],
            "text": "keit"
          },
          {
            "bbox": [
              319.633308,
              431.45136,
              328.232668,
              438.74736
            ],
            "text": "im"
          },
          {
            "bbox": [
              330.453708,
              431.45136,
              359.493388,
              438.74736
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              361.715388,
              431.45136,
              408.764428,
              438.74736
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              410.986668,
              431.45136,
              448.019068,
              438.74736
            ],
            "text": "verlangen."
          }
        ]
      },
      {
        "bbox": [
          313.207308,
          446.29224,
          531.476828,
          453.58824
        ],
        "id": "pdf-011-line-073",
        "source_page": 11,
        "text": "(4) Die zuständigen Behörden können in gegenseitigem Ein-",
        "words": [
          {
            "bbox": [
              313.207308,
              446.29224,
              321.808748,
              453.58824
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.266188,
              446.29224,
              337.980268,
              453.58824
            ],
            "text": "Die"
          },
          {
            "bbox": [
              340.652268,
              446.29224,
              384.112268,
              453.58824
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              386.784668,
              446.29224,
              421.641148,
              453.58824
            ],
            "text": "Behörden"
          },
          {
            "bbox": [
              424.313548,
              446.29224,
              450.624988,
              453.58824
            ],
            "text": "können"
          },
          {
            "bbox": [
              453.297388,
              446.29224,
              459.526668,
              453.58824
            ],
            "text": "in"
          },
          {
            "bbox": [
              462.199068,
              446.29224,
              514.566348,
              453.58824
            ],
            "text": "gegenseitigem"
          },
          {
            "bbox": [
              517.237788,
              446.29224,
              531.476828,
              453.58824
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          304.703228,
          455.8592,
          531.475868,
          463.1552
        ],
        "id": "pdf-011-line-075",
        "source_page": 11,
        "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-",
        "words": [
          {
            "bbox": [
              304.703228,
              455.8592,
              344.194748,
              463.1552
            ],
            "text": "vernehmen"
          },
          {
            "bbox": [
              346.166908,
              455.8592,
              356.925548,
              463.1552
            ],
            "text": "die"
          },
          {
            "bbox": [
              358.897308,
              455.8592,
              407.342988,
              463.1552
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              409.315708,
              455.8592,
              432.285548,
              463.1552
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              434.258428,
              455.8592,
              460.433068,
              463.1552
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              462.405948,
              455.8592,
              484.190988,
              463.1552
            ],
            "text": "regeln"
          },
          {
            "bbox": [
              486.163148,
              455.8592,
              499.746668,
              463.1552
            ],
            "text": "und"
          },
          {
            "bbox": [
              501.717788,
              455.8592,
              531.475868,
              463.1552
            ],
            "text": "gegebe-"
          }
        ]
      },
      {
        "bbox": [
          304.702428,
          465.42608,
          531.474108,
          472.72208
        ],
        "id": "pdf-011-line-076",
        "source_page": 11,
        "text": "nenfalls andere Verfahren zur Durchführung der im Abkommen",
        "words": [
          {
            "bbox": [
              304.702428,
              465.42608,
              332.281788,
              472.72208
            ],
            "text": "nenfalls"
          },
          {
            "bbox": [
              334.974268,
              465.42608,
              359.693548,
              472.72208
            ],
            "text": "andere"
          },
          {
            "bbox": [
              362.384908,
              465.42608,
              396.478428,
              472.72208
            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
              399.170188,
              465.42608,
              410.171948,
              472.72208
            ],
            "text": "zur"
          },
          {
            "bbox": [
              412.862588,
              465.42608,
              461.889068,
              472.72208
            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
              464.581388,
              465.42608,
              476.333068,
              472.72208
            ],
            "text": "der"
          },
          {
            "bbox": [
              479.023708,
              465.42608,
              487.648428,
              472.72208
            ],
            "text": "im"
          },
          {
            "bbox": [
              490.339228,
              465.42608,
              531.474108,
              472.72208
            ],
            "text": "Abkommen"
          }
        ]
      },
      {
        "bbox": [
          304.701788,
          474.99304,
          531.475708,
          482.28904
        ],
        "id": "pdf-011-line-078",
        "source_page": 11,
        "text": "vorgesehenen Steuerermäßigungen oder -befreiungen festlegen.",
        "words": [
          {
            "bbox": [
              304.701788,
              474.99304,
              354.498188,
              482.28904
            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
              356.458988,
              474.99304,
              430.051628,
              482.28904
            ],
            "text": "Steuerermäßigungen"
          },
          {
            "bbox": [
              432.012428,
              474.99304,
              448.188908,
              482.28904
            ],
            "text": "oder"
          },
          {
            "bbox": [
              450.148588,
              474.99304,
              495.054348,
              482.28904
            ],
            "text": "-befreiungen"
          },
          {
            "bbox": [
              497.015148,
              474.99304,
              531.475708,
              482.28904
            ],
            "text": "festlegen."
          }
        ]
      },
      {
        "bbox": [
          400.217388,
          497.83328,
          435.958268,
          505.00128
        ],
        "id": "pdf-011-line-082",
        "source_page": 11,
        "text": "Artikel 31",
        "words": [
          {
            "bbox": [
              400.217388,
              497.83328,
              424.841788,
              505.00128
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.062988,
              497.83328,
              435.958268,
              505.00128
            ],
            "text": "31"
          }
        ]
      },
      {
        "bbox": [
          321.797388,
          512.67424,
          514.378588,
          519.84224
        ],
        "id": "pdf-011-line-084",
        "source_page": 11,
        "text": "Anwendung des Abkommens in bestimmten Fällen",
        "words": [
          {
            "bbox": [
              321.797388,
              512.67424,
              367.122668,
              519.84224
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              369.344108,
              512.67424,
              383.118588,
              519.84224
            ],
            "text": "des"
          },
          {
            "bbox": [
              385.340188,
              512.67424,
              433.196508,
              519.84224
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              435.418108,
              512.67424,
              442.224588,
              519.84224
            ],
            "text": "in"
          },
          {
            "bbox": [
              444.445468,
              512.67424,
              489.700908,
              519.84224
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              491.921788,
              512.67424,
              514.378588,
              519.84224
            ],
            "text": "Fällen"
          }
        ]
      },
      {
        "bbox": [
          313.205388,
          527.51512,
          531.473388,
          534.81112
        ],
        "id": "pdf-011-line-086",
        "source_page": 11,
        "text": "(1) Eine in einem Vertragsstaat ansässige Gesellschaft, die",
        "words": [
          {
            "bbox": [
              313.205388,
              527.51512,
              321.972828,
              534.81112
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.596268,
              527.51512,
              342.268428,
              534.81112
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              345.260748,
              527.51512,
              351.573068,
              534.81112
            ],
            "text": "in"
          },
          {
            "bbox": [
              354.565628,
              527.51512,
              376.557948,
              534.81112
            ],
            "text": "einem"
          },
          {
            "bbox": [
              379.549548,
              527.51512,
              427.666428,
              534.81112
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              430.659308,
              527.51512,
              467.071308,
              534.81112
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              470.063628,
              527.51512,
              517.489948,
              534.81112
            ],
            "text": "Gesellschaft,"
          },
          {
            "bbox": [
              520.481948,
              527.51512,
              531.473388,
              534.81112
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          304.701308,
          537.082,
          531.472988,
          544.378
        ],
        "id": "pdf-011-line-088",
        "source_page": 11,
        "text": "Einkünfte aus dem anderen Vertragsstaat bezieht, hat nur dann",
        "words": [
          {
            "bbox": [
              304.701308,
              537.082,
              337.940748,
              544.378
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              340.440348,
              537.082,
              353.182508,
              544.378
            ],
            "text": "aus"
          },
          {
            "bbox": [
              355.683228,
              537.082,
              371.544268,
              544.378
            ],
            "text": "dem"
          },
          {
            "bbox": [
              374.043308,
              537.082,
              403.082988,
              544.378
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              405.582988,
              537.082,
              452.632028,
              544.378
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              455.132268,
              537.082,
              483.221388,
              544.378
            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              485.720828,
              537.082,
              496.982988,
              544.378
            ],
            "text": "hat"
          },
          {
            "bbox": [
              499.483228,
              537.082,
              511.041788,
              544.378
            ],
            "text": "nur"
          },
          {
            "bbox": [
              513.540508,
              537.082,
              531.472988,
              544.378
            ],
            "text": "dann"
          }
        ]
      },
      {
        "bbox": [
          304.701228,
          546.64904,
          531.472508,
          553.94504
        ],
        "id": "pdf-011-line-090",
        "source_page": 11,
        "text": "im anderen Vertragsstaat Anspruch auf alle Vergünstigungen",
        "words": [
          {
            "bbox": [
              304.701228,
              546.64904,
              313.389548,
              553.94504
            ],
            "text": "im"
          },
          {
            "bbox": [
              316.828588,
              546.64904,
              346.402108,
              553.94504
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              349.842108,
              546.64904,
              397.958988,
              553.94504
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              401.399308,
              546.64904,
              436.247228,
              553.94504
            ],
            "text": "Anspruch"
          },
          {
            "bbox": [
              439.687228,
              546.64904,
              450.975308,
              553.94504
            ],
            "text": "auf"
          },
          {
            "bbox": [
              454.415228,
              546.64904,
              466.823788,
              553.94504
            ],
            "text": "alle"
          },
          {
            "bbox": [
              470.263548,
              546.64904,
              531.472508,
              553.94504
            ],
            "text": "Vergünstigungen"
          }
        ]
      },
      {
        "bbox": [
          304.701228,
          556.21592,
          531.472748,
          563.51192
        ],
        "id": "pdf-011-line-092",
        "source_page": 11,
        "text": "nach diesem Abkommen, wenn sie im erstgenannten Vertrags-",
        "words": [
          {
            "bbox": [
              304.701228,
              556.21592,
              322.186268,
              563.51192
            ],
            "text": "nach"
          },
          {
            "bbox": [
              324.837308,
              556.21592,
              350.768588,
              563.51192
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              353.418668,
              556.21592,
              396.599708,
              563.51192
            ],
            "text": "Abkommen,"
          },
          {
            "bbox": [
              399.250188,
              556.21592,
              418.502828,
              563.51192
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              421.153868,
              556.21592,
              431.225228,
              563.51192
            ],
            "text": "sie"
          },
          {
            "bbox": [
              433.875868,
              556.21592,
              442.475228,
              563.51192
            ],
            "text": "im"
          },
          {
            "bbox": [
              445.125308,
              556.21592,
              496.289948,
              563.51192
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              498.940988,
              556.21592,
              531.472748,
              563.51192
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          304.700668,
          565.7828,
          531.472348,
          573.0788
        ],
        "id": "pdf-011-line-094",
        "source_page": 11,
        "text": "staat aktiv gewerblich tätig ist und die aus dem anderen Ver-",
        "words": [
          {
            "bbox": [
              304.700668,
              565.7828,
              322.685948,
              573.0788
            ],
            "text": "staat"
          },
          {
            "bbox": [
              325.605388,
              565.7828,
              342.701388,
              573.0788
            ],
            "text": "aktiv"
          },
          {
            "bbox": [
              345.621308,
              565.7828,
              385.364268,
              573.0788
            ],
            "text": "gewerblich"
          },
          {
            "bbox": [
              388.283388,
              565.7828,
              404.340588,
              573.0788
            ],
            "text": "tätig"
          },
          {
            "bbox": [
              407.260348,
              565.7828,
              415.733628,
              573.0788
            ],
            "text": "ist"
          },
          {
            "bbox": [
              418.653068,
              565.7828,
              432.469388,
              573.0788
            ],
            "text": "und"
          },
          {
            "bbox": [
              435.387468,
              565.7828,
              446.378908,
              573.0788
            ],
            "text": "die"
          },
          {
            "bbox": [
              449.297788,
              565.7828,
              462.217868,
              573.0788
            ],
            "text": "aus"
          },
          {
            "bbox": [
              465.137788,
              565.7828,
              481.176828,
              573.0788
            ],
            "text": "dem"
          },
          {
            "bbox": [
              484.094988,
              565.7828,
              513.668508,
              573.0788
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              516.587628,
              565.7828,
              531.472348,
              573.0788
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          304.700508,
          575.34968,
          531.473068,
          582.64568
        ],
        "id": "pdf-011-line-096",
        "source_page": 11,
        "text": "tragsstaat bezogenen Einkünfte im Zusammenhang mit dieser",
        "words": [
          {
            "bbox": [
              304.700508,
              575.34968,
              340.815788,
              582.64568
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              343.550428,
              575.34968,
              383.589948,
              582.64568
            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              386.324268,
              575.34968,
              420.106268,
              582.64568
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              422.840268,
              575.34968,
              431.507468,
              582.64568
            ],
            "text": "im"
          },
          {
            "bbox": [
              434.240748,
              575.34968,
              492.639708,
              582.64568
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
              495.374508,
              575.34968,
              506.627788,
              582.64568
            ],
            "text": "mit"
          },
          {
            "bbox": [
              509.362428,
              575.34968,
              531.473068,
              582.64568
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          304.700588,
          584.91672,
          531.473228,
          592.21272
        ],
        "id": "pdf-011-line-098",
        "source_page": 11,
        "text": "gewerblichen Tätigkeit bezogen werden oder aus Anlass dieser",
        "words": [
          {
            "bbox": [
              304.700588,
              584.91672,
              352.384588,
              592.21272
            ],
            "text": "gewerblichen"
          },
          {
            "bbox": [
              354.920988,
              584.91672,
              384.632268,
              592.21272
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              387.168908,
              584.91672,
              417.923388,
              592.21272
            ],
            "text": "bezogen"
          },
          {
            "bbox": [
              420.459788,
              584.91672,
              446.819788,
              592.21272
            ],
            "text": "werden"
          },
          {
            "bbox": [
              449.356188,
              584.91672,
              465.648988,
              592.21272
            ],
            "text": "oder"
          },
          {
            "bbox": [
              468.184188,
              584.91672,
              480.926348,
              592.21272
            ],
            "text": "aus"
          },
          {
            "bbox": [
              483.463468,
              584.91672,
              507.164588,
              592.21272
            ],
            "text": "Anlass"
          },
          {
            "bbox": [
              509.701708,
              584.91672,
              531.473228,
              592.21272
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          304.700028,
          594.4836,
          531.471468,
          601.7796
        ],
        "id": "pdf-011-line-100",
        "source_page": 11,
        "text": "Tätigkeit anfallen. Als aktive gewerbliche Tätigkeit im Sinne die-",
        "words": [
          {
            "bbox": [
              304.700028,
              594.4836,
              334.411308,
              601.7796
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              336.851948,
              594.4836,
              366.773068,
              601.7796
            ],
            "text": "anfallen."
          },
          {
            "bbox": [
              369.212908,
              594.4836,
              380.171868,
              601.7796
            ],
            "text": "Als"
          },
          {
            "bbox": [
              382.612988,
              594.4836,
              403.649148,
              601.7796
            ],
            "text": "aktive"
          },
          {
            "bbox": [
              406.089148,
              594.4836,
              449.326268,
              601.7796
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              451.766268,
              594.4836,
              481.477548,
              601.7796
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              483.918188,
              594.4836,
              492.517548,
              601.7796
            ],
            "text": "im"
          },
          {
            "bbox": [
              494.956988,
              594.4836,
              515.106508,
              601.7796
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              517.546508,
              594.4836,
              531.471468,
              601.7796
            ],
            "text": "die-"
          }
        ]
      },
      {
        "bbox": [
          304.699628,
          604.05048,
          391.564188,
          611.34648
        ],
        "id": "pdf-011-line-101",
        "source_page": 11,
        "text": "ses Artikels gelten nicht:",
        "words": [
          {
            "bbox": [
              304.699628,
              604.05048,
              316.994508,
              611.34648
            ],
            "text": "ses"
          },
          {
            "bbox": [
              319.217228,
              604.05048,
              345.584348,
              611.34648
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              347.807068,
              604.05048,
              369.633868,
              611.34648
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              371.855868,
              604.05048,
              391.564188,
              611.34648
            ],
            "text": "nicht:"
          }
        ]
      },
      {
        "bbox": [
          304.699548,
          618.89136,
          531.472428,
          626.18736
        ],
        "id": "pdf-011-line-104",
        "source_page": 11,
        "text": "a) die Platzierung oder Verwaltung von Kapitalanlagen für",
        "words": [
          {
            "bbox": [
              304.699548,
              618.89136,
              311.066428,
              626.18736
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.455388,
              618.89136,
              328.446828,
              626.18736
            ],
            "text": "die"
          },
          {
            "bbox": [
              333.169228,
              618.89136,
              373.890908,
              626.18736
            ],
            "text": "Platzierung"
          },
          {
            "bbox": [
              378.614188,
              618.89136,
              395.174028,
              626.18736
            ],
            "text": "oder"
          },
          {
            "bbox": [
              399.895628,
              618.89136,
              440.387788,
              626.18736
            ],
            "text": "Verwaltung"
          },
          {
            "bbox": [
              445.111068,
              618.89136,
              458.328828,
              626.18736
            ],
            "text": "von"
          },
          {
            "bbox": [
              463.051468,
              618.89136,
              517.093468,
              626.18736
            ],
            "text": "Kapitalanlagen"
          },
          {
            "bbox": [
              521.816188,
              618.89136,
              531.472428,
              626.18736
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          317.455548,
          628.45824,
          531.471868,
          635.75424
        ],
        "id": "pdf-011-line-105",
        "source_page": 11,
        "text": "eigene Rechnung, es sei denn, es handelt sich bei dieser",
        "words": [
          {
            "bbox": [
              317.455548,
              628.45824,
              341.600668,
              635.75424
            ],
            "text": "eigene"
          },
          {
            "bbox": [
              344.701468,
              628.45824,
              384.086268,
              635.75424
            ],
            "text": "Rechnung,"
          },
          {
            "bbox": [
              387.186748,
              628.45824,
              395.570668,
              635.75424
            ],
            "text": "es"
          },
          {
            "bbox": [
              398.672508,
              628.45824,
              408.921388,
              635.75424
            ],
            "text": "sei"
          },
          {
            "bbox": [
              412.022588,
              628.45824,
              432.533948,
              635.75424
            ],
            "text": "denn,"
          },
          {
            "bbox": [
              435.634428,
              628.45824,
              444.018348,
              635.75424
            ],
            "text": "es"
          },
          {
            "bbox": [
              447.120188,
              628.45824,
              474.175788,
              635.75424
            ],
            "text": "handelt"
          },
          {
            "bbox": [
              477.277148,
              628.45824,
              492.062348,
              635.75424
            ],
            "text": "sich"
          },
          {
            "bbox": [
              495.163388,
              628.45824,
              506.154428,
              635.75424
            ],
            "text": "bei"
          },
          {
            "bbox": [
              509.255628,
              628.45824,
              531.471868,
              635.75424
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
          317.455228,
          638.02512,
          531.470908,
          645.32112
        ],
        "id": "pdf-011-line-107",
        "source_page": 11,
        "text": "Tätigkeit um Bank- oder Versicherungstätigkeiten oder Wert-",
        "words": [
          {
            "bbox": [
              317.455228,
              638.02512,
              347.106268,
              645.32112
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              349.098668,
              638.02512,
              360.362348,
              645.32112
            ],
            "text": "um"
          },
          {
            "bbox": [
              362.353468,
              638.02512,
              383.806428,
              645.32112
            ],
            "text": "Bank-"
          },
          {
            "bbox": [
              385.798588,
              638.02512,
              402.068908,
              645.32112
            ],
            "text": "oder"
          },
          {
            "bbox": [
              404.059948,
              638.02512,
              491.406988,
              645.32112
            ],
            "text": "Versicherungstätigkeiten"
          },
          {
            "bbox": [
              493.399068,
              638.02512,
              509.669388,
              645.32112
            ],
            "text": "oder"
          },
          {
            "bbox": [
              511.660428,
              638.02512,
              531.470908,
              645.32112
            ],
            "text": "Wert-"
          }
        ]
      },
      {
        "bbox": [
          317.455628,
          647.59216,
          531.473948,
          654.88816
        ],
        "id": "pdf-011-line-109",
        "source_page": 11,
        "text": "papierhandel einer Bank oder Versicherungsgesellschaft oder",
        "words": [
          {
            "bbox": [
              317.455628,
              647.59216,
              363.129388,
              654.88816
            ],
            "text": "papierhandel"
          },
          {
            "bbox": [
              365.052828,
              647.59216,
              382.223628,
              654.88816
            ],
            "text": "einer"
          },
          {
            "bbox": [
              384.145708,
              647.59216,
              402.289068,
              654.88816
            ],
            "text": "Bank"
          },
          {
            "bbox": [
              404.211468,
              647.59216,
              420.275228,
              654.88816
            ],
            "text": "oder"
          },
          {
            "bbox": [
              422.197308,
              647.59216,
              513.486828,
              654.88816
            ],
            "text": "Versicherungsgesellschaft"
          },
          {
            "bbox": [
              515.410348,
              647.59216,
              531.473948,
              654.88816
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          317.455548,
          657.15904,
          461.569628,
          664.45504
        ],
        "id": "pdf-011-line-111",
        "source_page": 11,
        "text": "eines zugelassenen Wertpapierhändlers;",
        "words": [
          {
            "bbox": [
              317.455548,
              657.15904,
              336.267948,
              664.45504
            ],
            "text": "eines"
          },
          {
            "bbox": [
              338.490668,
              657.15904,
              387.219708,
              664.45504
            ],
            "text": "zugelassenen"
          },
          {
            "bbox": [
              389.441708,
              657.15904,
              461.569628,
              664.45504
            ],
            "text": "Wertpapierhändlers;"
          }
        ]
      },
      {
        "bbox": [
          304.699228,
          671.99992,
          531.469548,
          679.29592
        ],
        "id": "pdf-011-line-113",
        "source_page": 11,
        "text": "b) die Vergabe von Finanzierungsmitteln, bei denen die aus",
        "words": [
          {
            "bbox": [
              304.699228,
              671.99992,
              311.513388,
              679.29592
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.455068,
              671.99992,
              328.446508,
              679.29592
            ],
            "text": "die"
          },
          {
            "bbox": [
              331.992828,
              671.99992,
              361.812828,
              679.29592
            ],
            "text": "Vergabe"
          },
          {
            "bbox": [
              365.359148,
              671.99992,
              378.576908,
              679.29592
            ],
            "text": "von"
          },
          {
            "bbox": [
              382.123468,
              671.99992,
              459.798268,
              679.29592
            ],
            "text": "Finanzierungsmitteln,"
          },
          {
            "bbox": [
              463.344268,
              671.99992,
              474.335308,
              679.29592
            ],
            "text": "bei"
          },
          {
            "bbox": [
              477.882028,
              671.99992,
              500.465148,
              679.29592
            ],
            "text": "denen"
          },
          {
            "bbox": [
              504.011708,
              671.99992,
              515.003148,
              679.29592
            ],
            "text": "die"
          },
          {
            "bbox": [
              518.549468,
              671.99992,
              531.469548,
              679.29592
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          317.455228,
          681.56696,
          531.471708,
          688.86296
        ],
        "id": "pdf-011-line-115",
        "source_page": 11,
        "text": "diesen Mitteln erzielten Erträge nicht uneingeschränkt der",
        "words": [
          {
            "bbox": [
              317.455228,
              681.56696,
              341.455468,
              688.86296
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              344.552348,
              681.56696,
              369.287948,
              688.86296
            ],
            "text": "Mitteln"
          },
          {
            "bbox": [
              372.384828,
              681.56696,
              402.903948,
              688.86296
            ],
            "text": "erzielten"
          },
          {
            "bbox": [
              406.000828,
              681.56696,
              432.293468,
              688.86296
            ],
            "text": "Erträge"
          },
          {
            "bbox": [
              435.390108,
              681.56696,
              453.230668,
              688.86296
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              456.327868,
              681.56696,
              516.495388,
              688.86296
            ],
            "text": "uneingeschränkt"
          },
          {
            "bbox": [
              519.592668,
              681.56696,
              531.471708,
              688.86296
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          317.455228,
          691.13384,
          520.214028,
          698.42984
        ],
        "id": "pdf-011-line-117",
        "source_page": 11,
        "text": "Besteuerung im erstgenannten Vertragsstaat unterliegen;",
        "words": [
          {
            "bbox": [
              317.455228,
              691.13384,
              362.836188,
              698.42984
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              365.058668,
              691.13384,
              373.658028,
              698.42984
            ],
            "text": "im"
          },
          {
            "bbox": [
              375.879068,
              691.13384,
              427.043708,
              698.42984
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              429.265708,
              691.13384,
              476.314748,
              698.42984
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              478.536988,
              691.13384,
              520.214028,
              698.42984
            ],
            "text": "unterliegen;"
          }
        ]
      },
      {
        "bbox": [
          304.699068,
          705.9748,
          531.471068,
          713.2708
        ],
        "id": "pdf-011-line-120",
        "source_page": 11,
        "text": "c) die Verwertung immaterieller Wirtschaftsgüter, insbesondere",
        "words": [
          {
            "bbox": [
              304.699068,
              705.9748,
              311.065948,
              713.2708
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.454908,
              705.9748,
              328.268428,
              713.2708
            ],
            "text": "die"
          },
          {
            "bbox": [
              330.311228,
              705.9748,
              370.928588,
              713.2708
            ],
            "text": "Verwertung"
          },
          {
            "bbox": [
              372.972268,
              705.9748,
              418.645868,
              713.2708
            ],
            "text": "immaterieller"
          },
          {
            "bbox": [
              420.687868,
              705.9748,
              481.278908,
              713.2708
            ],
            "text": "Wirtschaftsgüter,"
          },
          {
            "bbox": [
              483.321548,
              705.9748,
              531.471068,
              713.2708
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          317.454508,
          715.54168,
          531.471068,
          722.83768
        ],
        "id": "pdf-011-line-121",
        "source_page": 11,
        "text": "die Vergabe von unter Artikel 12 Absatz 2 fallenden Rechten,",
        "words": [
          {
            "bbox": [
              317.454508,
              715.54168,
              328.266908,
              722.83768
            ],
            "text": "die"
          },
          {
            "bbox": [
              330.265628,
              715.54168,
              359.548188,
              722.83768
            ],
            "text": "Vergabe"
          },
          {
            "bbox": [
              361.546908,
              715.54168,
              374.585468,
              722.83768
            ],
            "text": "von"
          },
          {
            "bbox": [
              376.584588,
              715.54168,
              394.857628,
              722.83768
            ],
            "text": "unter"
          },
          {
            "bbox": [
              396.855548,
              715.54168,
              419.219788,
              722.83768
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              421.218988,
              715.54168,
              430.113708,
              722.83768
            ],
            "text": "12"
          },
          {
            "bbox": [
              432.112828,
              715.54168,
              456.690028,
              722.83768
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              458.689628,
              715.54168,
              463.137628,
              722.83768
            ],
            "text": "2"
          },
          {
            "bbox": [
              465.136748,
              715.54168,
              497.572268,
              722.83768
            ],
            "text": "fallenden"
          },
          {
            "bbox": [
              499.571388,
              715.54168,
              531.471068,
              722.83768
            ],
            "text": "Rechten,"
          }
        ]
      },
      {
        "bbox": [
          317.454908,
          725.10856,
          531.471628,
          732.40456
        ],
        "id": "pdf-011-line-122",
        "source_page": 11,
        "text": "die nicht durch eigene aktive gewerbliche oder beauftragte",
        "words": [
          {
            "bbox": [
              317.454908,
              725.10856,
              328.332588,
              732.40456
            ],
            "text": "die"
          },
          {
            "bbox": [
              331.030668,
              725.10856,
              348.643388,
              732.40456
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              351.342108,
              725.10856,
              371.919948,
              732.40456
            ],
            "text": "durch"
          },
          {
            "bbox": [
              374.618348,
              725.10856,
              398.478588,
              732.40456
            ],
            "text": "eigene"
          },
          {
            "bbox": [
              401.176668,
              725.10856,
              422.372908,
              732.40456
            ],
            "text": "aktive"
          },
          {
            "bbox": [
              425.070988,
              725.10856,
              468.628348,
              732.40456
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              471.326428,
              725.10856,
              487.715388,
              732.40456
            ],
            "text": "oder"
          },
          {
            "bbox": [
              490.412668,
              725.10856,
              531.471628,
              732.40456
            ],
            "text": "beauftragte"
          }
        ]
      },
      {
        "bbox": [
          317.454988,
          734.6756,
          531.469708,
          741.9716
        ],
        "id": "pdf-011-line-124",
        "source_page": 11,
        "text": "Tätigkeit geschaffen wurden. Der Erwerb von außerhalb des",
        "words": [
          {
            "bbox": [
              317.454988,
              734.6756,
              347.166268,
              741.9716
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              349.557468,
              734.6756,
              388.958428,
              741.9716
            ],
            "text": "geschaffen"
          },
          {
            "bbox": [
              391.349388,
              734.6756,
              420.085068,
              741.9716
            ],
            "text": "wurden."
          },
          {
            "bbox": [
              422.475468,
              734.6756,
              435.065228,
              741.9716
            ],
            "text": "Der"
          },
          {
            "bbox": [
              437.454988,
              734.6756,
              462.814188,
              741.9716
            ],
            "text": "Erwerb"
          },
          {
            "bbox": [
              465.204028,
              734.6756,
              478.243788,
              741.9716
            ],
            "text": "von"
          },
          {
            "bbox": [
              480.634748,
              734.6756,
              516.042668,
              741.9716
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              518.432588,
              734.6756,
              531.469708,
              741.9716
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          317.454428,
          744.24248,
          531.470428,
          751.53848
        ],
        "id": "pdf-011-line-126",
        "source_page": 11,
        "text": "erstgenannten Vertragsstaats geschaffenen immateriellen",
        "words": [
          {
            "bbox": [
              317.454428,
              744.24248,
              369.686748,
              751.53848
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              373.663548,
              744.24248,
              425.868908,
              751.53848
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              429.846508,
              744.24248,
              478.968348,
              751.53848
            ],
            "text": "geschaffenen"
          },
          {
            "bbox": [
              482.945148,
              744.24248,
              531.470428,
              751.53848
            ],
            "text": "immateriellen"
          }
        ]
      },
      {
        "bbox": [
          317.454268,
          753.80936,
          531.470988,
          761.10536
        ],
        "id": "pdf-011-line-128",
        "source_page": 11,
        "text": "Wirtschaftsgütern gilt nicht als aktive gewerbliche Tätigkeit;",
        "words": [
          {
            "bbox": [
              317.454268,
              753.80936,
              380.768108,
              761.10536
            ],
            "text": "Wirtschaftsgütern"
          },
          {
            "bbox": [
              383.441708,
              753.80936,
              394.125548,
              761.10536
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              396.799468,
              753.80936,
              414.312748,
              761.10536
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              416.986668,
              753.80936,
              427.071148,
              761.10536
            ],
            "text": "als"
          },
          {
            "bbox": [
              429.745468,
              753.80936,
              450.817308,
              761.10536
            ],
            "text": "aktive"
          },
          {
            "bbox": [
              453.490508,
              753.80936,
              496.798828,
              761.10536
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              499.472028,
              753.80936,
              531.470988,
              761.10536
            ],
            "text": "Tätigkeit;"
          }
        ]
      },
      {
        "bbox": [
          317.454028,
          763.37624,
          531.469948,
          770.67224
        ],
        "id": "pdf-011-line-130",
        "source_page": 11,
        "text": "dies gilt auch dann, wenn der Erwerb aufgrund eines Auf-",
        "words": [
          {
            "bbox": [
              317.454028,
              763.37624,
              332.533388,
              770.67224
            ],
            "text": "dies"
          },
          {
            "bbox": [
              335.353308,
              763.37624,
              346.282748,
              770.67224
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              349.102188,
              763.37624,
              366.854188,
              770.67224
            ],
            "text": "auch"
          },
          {
            "bbox": [
              369.673308,
              763.37624,
              390.184668,
              770.67224
            ],
            "text": "dann,"
          },
          {
            "bbox": [
              393.003228,
              763.37624,
              412.522828,
              770.67224
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              415.341948,
              763.37624,
              427.220988,
              770.67224
            ],
            "text": "der"
          },
          {
            "bbox": [
              430.039068,
              763.37624,
              455.843228,
              770.67224
            ],
            "text": "Erwerb"
          },
          {
            "bbox": [
              458.661308,
              763.37624,
              491.285708,
              770.67224
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              494.103788,
              763.37624,
              513.272108,
              770.67224
            ],
            "text": "eines"
          },
          {
            "bbox": [
              516.092108,
              763.37624,
              531.469948,
              770.67224
            ],
            "text": "Auf-"
          }
        ]
      },
      {
        "bbox": [
          317.453948,
          772.9432,
          409.105228,
          780.2392
        ],
        "id": "pdf-011-line-131",
        "source_page": 11,
        "text": "tragsverhältnisses erfolgt.",
        "words": [
          {
            "bbox": [
              317.453948,
              772.9432,
              381.840348,
              780.2392
            ],
            "text": "tragsverhältnisses"
          },
          {
            "bbox": [
              384.063068,
              772.9432,
              409.105228,
              780.2392
            ],
            "text": "erfolgt."
          }
        ]
      },
      {
        "bbox": [
          72.2831,
          75.1173,
          290.5499,
          82.4133
        ],
        "id": "pdf-012-line-003",
        "source_page": 12,
        "text": "(2) Übt eine in einem der Vertragsstaaten ansässige Gesell-",
        "words": [
          {
            "bbox": [
              72.2831,
              75.1173,
              80.9683,
              82.4133
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              85.5095,
              75.1173,
              98.6427,
              82.4133
            ],
            "text": "Übt"
          },
          {
            "bbox": [
              101.35726,
              75.1173,
              116.31438,
              82.4133
            ],
            "text": "eine"
          },
          {
            "bbox": [
              119.02838,
              75.1173,
              125.29958,
              82.4133
            ],
            "text": "in"
          },
          {
            "bbox": [
              128.0139,
              75.1173,
              149.84182,
              82.4133
            ],
            "text": "einem"
          },
          {
            "bbox": [
              152.5551,
              75.1173,
              164.3519,
              82.4133
            ],
            "text": "der"
          },
          {
            "bbox": [
              167.06502,
              75.1173,
              223.42902,
              82.4133
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              226.14334,
              75.1173,
              262.22638,
              82.4133
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              264.94038,
              75.1173,
              290.5499,
              82.4133
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          63.77918,
          84.68418,
          290.5519,
          91.98018
        ],
        "id": "pdf-012-line-005",
        "source_page": 12,
        "text": "schaft im anderen Vertragsstaat eine gewerbliche Tätigkeit aus,",
        "words": [
          {
            "bbox": [
              63.77918,
              84.68418,
              85.70342,
              91.98018
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              88.19406,
              84.68418,
              96.79342,
              91.98018
            ],
            "text": "im"
          },
          {
            "bbox": [
              99.28286,
              84.68418,
              128.32262,
              91.98018
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              130.81302,
              84.68418,
              177.86206,
              91.98018
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              180.3527,
              84.68418,
              195.1663,
              91.98018
            ],
            "text": "eine"
          },
          {
            "bbox": [
              197.6563,
              84.68418,
              240.89366,
              91.98018
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              243.38366,
              84.68418,
              273.0951,
              91.98018
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              275.58574,
              84.68418,
              290.5519,
              91.98018
            ],
            "text": "aus,"
          }
        ]
      },
      {
        "bbox": [
          63.77902,
          94.25106,
          290.55206,
          101.54706
        ],
        "id": "pdf-012-line-007",
        "source_page": 12,
        "text": "durch die Einkünfte erzielt werden, gilt für die Inanspruchnahme",
        "words": [
          {
            "bbox": [
              63.77902,
              94.25106,
              84.22902,
              101.54706
            ],
            "text": "durch"
          },
          {
            "bbox": [
              86.40534,
              94.25106,
              97.21894,
              101.54706
            ],
            "text": "die"
          },
          {
            "bbox": [
              99.39486,
              94.25106,
              132.6343,
              101.54706
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              134.81022,
              94.25106,
              155.9727,
              101.54706
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              158.14926,
              94.25106,
              186.73262,
              101.54706
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              188.90838,
              94.25106,
              199.57102,
              101.54706
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              201.74758,
              94.25106,
              211.22606,
              101.54706
            ],
            "text": "für"
          },
          {
            "bbox": [
              213.40118,
              94.25106,
              224.21486,
              101.54706
            ],
            "text": "die"
          },
          {
            "bbox": [
              226.39078,
              94.25106,
              290.55206,
              101.54706
            ],
            "text": "Inanspruchnahme"
          }
        ]
      },
      {
        "bbox": [
          63.7791,
          103.81794,
          290.550818,
          111.11394
        ],
        "id": "pdf-012-line-009",
        "source_page": 12,
        "text": "von Vergünstigungen nach diesem Abkommen für diese Ein -",
        "words": [
          {
            "bbox": [
              63.7791,
              103.81794,
              76.99686,
              111.11394
            ],
            "text": "von"
          },
          {
            "bbox": [
              80.28678,
              103.81794,
              141.49606,
              111.11394
            ],
            "text": "Vergünstigungen"
          },
          {
            "bbox": [
              144.7859,
              103.81794,
              162.5379,
              111.11394
            ],
            "text": "nach"
          },
          {
            "bbox": [
              165.82774,
              103.81794,
              192.20406,
              111.11394
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              195.49294,
              103.81794,
              237.07334,
              111.11394
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              240.36318,
              103.81794,
              250.01942,
              111.11394
            ],
            "text": "für"
          },
          {
            "bbox": [
              253.30822,
              103.81794,
              272.77254,
              111.11394
            ],
            "text": "diese"
          },
          {
            "bbox": [
              276.06214,
              103.81794,
              287.35014,
              111.11394
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              287.438818,
              103.81794,
              290.550818,
              111.11394
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          63.779138,
          113.38498,
          290.552578,
          120.68098
        ],
        "id": "pdf-012-line-011",
        "source_page": 12,
        "text": "künfte ergänzend zu den Anforderungen des Absatzes 1, dass",
        "words": [
          {
            "bbox": [
              63.779138,
              113.38498,
              86.082578,
              120.68098
            ],
            "text": "künfte"
          },
          {
            "bbox": [
              88.783378,
              113.38498,
              126.388818,
              120.68098
            ],
            "text": "ergänzend"
          },
          {
            "bbox": [
              129.088898,
              113.38498,
              137.411378,
              120.68098
            ],
            "text": "zu"
          },
          {
            "bbox": [
              140.112498,
              113.38498,
              153.666978,
              120.68098
            ],
            "text": "den"
          },
          {
            "bbox": [
              156.368098,
              113.38498,
              209.820258,
              120.68098
            ],
            "text": "Anforderungen"
          },
          {
            "bbox": [
              212.521378,
              113.38498,
              225.627858,
              120.68098
            ],
            "text": "des"
          },
          {
            "bbox": [
              228.329778,
              113.38498,
              261.303058,
              120.68098
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              264.004978,
              113.38498,
              270.710898,
              120.68098
            ],
            "text": "1,"
          },
          {
            "bbox": [
              273.411378,
              113.38498,
              290.552578,
              120.68098
            ],
            "text": "dass"
          }
        ]
      },
      {
        "bbox": [
          63.779218,
          122.95186,
          290.551378,
          130.24786
        ],
        "id": "pdf-012-line-013",
        "source_page": 12,
        "text": "die gewerbliche Tätigkeit im erstgenannten Vertragsstaat",
        "words": [
          {
            "bbox": [
              63.779218,
              122.95186,
              74.770658,
              130.24786
            ],
            "text": "die"
          },
          {
            "bbox": [
              81.209218,
              122.95186,
              125.336418,
              130.24786
            ],
            "text": "gewerbliche"
          },
          {
            "bbox": [
              131.774898,
              122.95186,
              162.197938,
              130.24786
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              168.637058,
              122.95186,
              177.325378,
              130.24786
            ],
            "text": "im"
          },
          {
            "bbox": [
              183.763218,
              122.95186,
              235.995618,
              130.24786
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              242.434418,
              122.95186,
              290.551378,
              130.24786
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.779538,
          132.51874,
          290.551218,
          139.81474
        ],
        "id": "pdf-012-line-015",
        "source_page": 12,
        "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              63.779538,
              132.51874,
              102.148498,
              139.81474
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              104.584098,
              132.51874,
              116.285218,
              139.81474
            ],
            "text": "der"
          },
          {
            "bbox": [
              118.720818,
              132.51874,
              166.405058,
              139.81474
            ],
            "text": "gewerblichen"
          },
          {
            "bbox": [
              168.841858,
              132.51874,
              198.553298,
              139.81474
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              200.990338,
              132.51874,
              209.589778,
              139.81474
            ],
            "text": "im"
          },
          {
            "bbox": [
              212.025618,
              132.51874,
              241.065378,
              139.81474
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              243.502178,
              132.51874,
              290.551218,
              139.81474
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.779378,
          142.08562,
          278.868898,
          149.38162
        ],
        "id": "pdf-012-line-017",
        "source_page": 12,
        "text": "in qualitativer wie quantitativer Hinsicht erheblich sein muss.",
        "words": [
          {
            "bbox": [
              63.779378,
              142.08562,
              70.002738,
              149.38162
            ],
            "text": "in"
          },
          {
            "bbox": [
              72.224738,
              142.08562,
              111.328018,
              149.38162
            ],
            "text": "qualitativer"
          },
          {
            "bbox": [
              113.548818,
              142.08562,
              125.682658,
              149.38162
            ],
            "text": "wie"
          },
          {
            "bbox": [
              127.904258,
              142.08562,
              172.199058,
              149.38162
            ],
            "text": "quantitativer"
          },
          {
            "bbox": [
              174.419858,
              142.08562,
              203.455618,
              149.38162
            ],
            "text": "Hinsicht"
          },
          {
            "bbox": [
              205.677858,
              142.08562,
              238.412978,
              149.38162
            ],
            "text": "erheblich"
          },
          {
            "bbox": [
              240.634978,
              142.08562,
              255.153298,
              149.38162
            ],
            "text": "sein"
          },
          {
            "bbox": [
              257.375298,
              142.08562,
              278.868898,
              149.38162
            ],
            "text": "muss."
          }
        ]
      },
      {
        "bbox": [
          72.283138,
          156.11954,
          290.552178,
          163.41554
        ],
        "id": "pdf-012-line-019",
        "source_page": 12,
        "text": "(3) Einem deutschen Investmentfonds oder einer deutschen",
        "words": [
          {
            "bbox": [
              72.283138,
              156.11954,
              80.927218,
              163.41554
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              85.427298,
              156.11954,
              107.764658,
              163.41554
            ],
            "text": "Einem"
          },
          {
            "bbox": [
              110.457378,
              156.11954,
              148.164578,
              163.41554
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              150.858258,
              156.11954,
              210.804578,
              163.41554
            ],
            "text": "Investmentfonds"
          },
          {
            "bbox": [
              213.499058,
              156.11954,
              229.873938,
              163.41554
            ],
            "text": "oder"
          },
          {
            "bbox": [
              232.566578,
              156.11954,
              250.152258,
              163.41554
            ],
            "text": "einer"
          },
          {
            "bbox": [
              252.844898,
              156.11954,
              290.552178,
              163.41554
            ],
            "text": "deutschen"
          }
        ]
      },
      {
        "bbox": [
          63.779378,
          165.68642,
          290.551298,
          172.98242
        ],
        "id": "pdf-012-line-021",
        "source_page": 12,
        "text": "Investmentaktiengesellschaft oder einem liechtensteinischen",
        "words": [
          {
            "bbox": [
              63.779378,
              165.68642,
              169.736658,
              172.98242
            ],
            "text": "Investmentaktiengesellschaft"
          },
          {
            "bbox": [
              173.974018,
              165.68642,
              190.533858,
              172.98242
            ],
            "text": "oder"
          },
          {
            "bbox": [
              194.769858,
              165.68642,
              216.762178,
              172.98242
            ],
            "text": "einem"
          },
          {
            "bbox": [
              220.998258,
              165.68642,
              290.551298,
              172.98242
            ],
            "text": "liechtensteinischen"
          }
        ]
      },
      {
        "bbox": [
          63.779698,
          175.2533,
          290.551698,
          182.5493
        ],
        "id": "pdf-012-line-023",
        "source_page": 12,
        "text": "OGAW oder einem liechtensteinischen Investmentunternehmen",
        "words": [
          {
            "bbox": [
              63.779698,
              175.2533,
              88.375218,
              182.5493
            ],
            "text": "OGAW"
          },
          {
            "bbox": [
              90.837698,
              175.2533,
              107.130578,
              182.5493
            ],
            "text": "oder"
          },
          {
            "bbox": [
              109.592978,
              175.2533,
              131.229378,
              182.5493
            ],
            "text": "einem"
          },
          {
            "bbox": [
              133.692018,
              175.2533,
              201.644018,
              182.5493
            ],
            "text": "liechtensteinischen"
          },
          {
            "bbox": [
              204.107618,
              175.2533,
              290.551698,
              182.5493
            ],
            "text": "Investmentunternehmen"
          }
        ]
      },
      {
        "bbox": [
          63.779458,
          184.82034,
          290.551298,
          192.11634
        ],
        "id": "pdf-012-line-025",
        "source_page": 12,
        "text": "werden die Vergünstigungen nach diesem Abkommen – im Fall",
        "words": [
          {
            "bbox": [
              63.779458,
              184.82034,
              90.139538,
              192.11634
            ],
            "text": "werden"
          },
          {
            "bbox": [
              92.715698,
              184.82034,
              103.529298,
              192.11634
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.105058,
              184.82034,
              166.068578,
              192.11634
            ],
            "text": "Vergünstigungen"
          },
          {
            "bbox": [
              168.644738,
              184.82034,
              186.129778,
              192.11634
            ],
            "text": "nach"
          },
          {
            "bbox": [
              188.705938,
              184.82034,
              214.637378,
              192.11634
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              217.212578,
              184.82034,
              258.170418,
              192.11634
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              260.746578,
              184.82034,
              264.746578,
              192.11634
            ],
            "text": "–"
          },
          {
            "bbox": [
              267.323458,
              184.82034,
              275.922818,
              192.11634
            ],
            "text": "im"
          },
          {
            "bbox": [
              278.498018,
              184.82034,
              290.551298,
              192.11634
            ],
            "text": "Fall"
          }
        ]
      },
      {
        "bbox": [
          63.778978,
          194.38722,
          290.549618,
          201.68322
        ],
        "id": "pdf-012-line-026",
        "source_page": 12,
        "text": "des Buchstaben a jedoch mit Ausnahme der Vergünstigungen",
        "words": [
          {
            "bbox": [
              63.778978,
              194.38722,
              76.938418,
              201.68322
            ],
            "text": "des"
          },
          {
            "bbox": [
              79.666818,
              194.38722,
              123.184978,
              201.68322
            ],
            "text": "Buchstaben"
          },
          {
            "bbox": [
              125.912658,
              194.38722,
              130.208658,
              201.68322
            ],
            "text": "a"
          },
          {
            "bbox": [
              132.935938,
              194.38722,
              157.389138,
              201.68322
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              160.116818,
              194.38722,
              171.356898,
              201.68322
            ],
            "text": "mit"
          },
          {
            "bbox": [
              174.084818,
              194.38722,
              212.451858,
              201.68322
            ],
            "text": "Ausnahme"
          },
          {
            "bbox": [
              215.179138,
              194.38722,
              227.002658,
              201.68322
            ],
            "text": "der"
          },
          {
            "bbox": [
              229.729138,
              194.38722,
              290.549618,
              201.68322
            ],
            "text": "Vergünstigungen"
          }
        ]
      },
      {
        "bbox": [
          63.778578,
          203.9541,
          290.550898,
          211.2501
        ],
        "id": "pdf-012-line-028",
        "source_page": 12,
        "text": "gemäß Artikel 10 Absatz 2 Buchstaben a und b – für aus dem",
        "words": [
          {
            "bbox": [
              63.778578,
              203.9541,
              88.435378,
              211.2501
            ],
            "text": "gemäß"
          },
          {
            "bbox": [
              91.153058,
              203.9541,
              113.828178,
              211.2501
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              116.545938,
              203.9541,
              125.492418,
              211.2501
            ],
            "text": "10"
          },
          {
            "bbox": [
              128.210098,
              203.9541,
              153.046498,
              211.2501
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              155.764818,
              203.9541,
              160.212818,
              211.2501
            ],
            "text": "2"
          },
          {
            "bbox": [
              162.930498,
              203.9541,
              206.359378,
              211.2501
            ],
            "text": "Buchstaben"
          },
          {
            "bbox": [
              209.077058,
              203.9541,
              213.373058,
              211.2501
            ],
            "text": "a"
          },
          {
            "bbox": [
              216.090498,
              203.9541,
              229.831458,
              211.2501
            ],
            "text": "und"
          },
          {
            "bbox": [
              232.548018,
              203.9541,
              237.292018,
              211.2501
            ],
            "text": "b"
          },
          {
            "bbox": [
              240.008578,
              203.9541,
              244.008578,
              211.2501
            ],
            "text": "–"
          },
          {
            "bbox": [
              246.726978,
              203.9541,
              256.307858,
              211.2501
            ],
            "text": "für"
          },
          {
            "bbox": [
              259.024338,
              203.9541,
              271.868978,
              211.2501
            ],
            "text": "aus"
          },
          {
            "bbox": [
              274.587378,
              203.9541,
              290.550898,
              211.2501
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          63.778018,
          213.52098,
          279.954578,
          220.81698
        ],
        "id": "pdf-012-line-029",
        "source_page": 12,
        "text": "anderen Vertragsstaat stammende Einkünfte gewährt, sofern",
        "words": [
          {
            "bbox": [
              63.778018,
              213.52098,
              92.817778,
              220.81698
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.039778,
              213.52098,
              142.088818,
              220.81698
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              144.311058,
              213.52098,
              186.550498,
              220.81698
            ],
            "text": "stammende"
          },
          {
            "bbox": [
              188.772098,
              213.52098,
              222.011618,
              220.81698
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              224.233218,
              213.52098,
              255.369218,
              220.81698
            ],
            "text": "gewährt,"
          },
          {
            "bbox": [
              257.590658,
              213.52098,
              279.954578,
              220.81698
            ],
            "text": "sofern"
          }
        ]
      },
      {
        "bbox": [
          63.777778,
          227.5549,
          290.546578,
          234.8509
        ],
        "id": "pdf-012-line-031",
        "source_page": 12,
        "text": "a) die Aktien oder Anteile an einer anerkannten Börse gehandelt",
        "words": [
          {
            "bbox": [
              63.777778,
              227.5549,
              70.144658,
              234.8509
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.533618,
              227.5549,
              87.248578,
              234.8509
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.198578,
              227.5549,
              111.324018,
              234.8509
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
              113.274418,
              227.5549,
              129.419378,
              234.8509
            ],
            "text": "oder"
          },
          {
            "bbox": [
              131.368578,
              227.5549,
              155.267298,
              234.8509
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              157.217298,
              227.5549,
              165.910898,
              234.8509
            ],
            "text": "an"
          },
          {
            "bbox": [
              167.861298,
              227.5549,
              185.140578,
              234.8509
            ],
            "text": "einer"
          },
          {
            "bbox": [
              187.089778,
              227.5549,
              230.800738,
              234.8509
            ],
            "text": "anerkannten"
          },
          {
            "bbox": [
              232.751138,
              227.5549,
              253.582338,
              234.8509
            ],
            "text": "Börse"
          },
          {
            "bbox": [
              255.532338,
              227.5549,
              290.546578,
              234.8509
            ],
            "text": "gehandelt"
          }
        ]
      },
      {
        "bbox": [
          76.533538,
          237.12178,
          123.631218,
          244.41778
        ],
        "id": "pdf-012-line-033",
        "source_page": 12,
        "text": "werden, oder",
        "words": [
          {
            "bbox": [
              76.533538,
              237.12178,
              105.116898,
              244.41778
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              107.338338,
              237.12178,
              123.631218,
              244.41778
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.777618,
          251.15562,
          290.549538,
          258.45162
        ],
        "id": "pdf-012-line-034",
        "source_page": 12,
        "text": "b) mindestens 90 Prozent der Aktien oder Anteile des Invest-",
        "words": [
          {
            "bbox": [
              63.777618,
              251.15562,
              70.591858,
              258.45162
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.533538,
              251.15562,
              118.446818,
              258.45162
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              121.188098,
              251.15562,
              130.157538,
              258.45162
            ],
            "text": "90"
          },
          {
            "bbox": [
              132.898178,
              251.15562,
              160.288498,
              258.45162
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              163.029298,
              251.15562,
              174.878658,
              258.45162
            ],
            "text": "der"
          },
          {
            "bbox": [
              177.618098,
              251.15562,
              200.360418,
              258.45162
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
              203.100978,
              251.15562,
              219.616258,
              258.45162
            ],
            "text": "oder"
          },
          {
            "bbox": [
              222.355698,
              251.15562,
              246.994818,
              258.45162
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              249.735058,
              251.15562,
              262.920338,
              258.45162
            ],
            "text": "des"
          },
          {
            "bbox": [
              265.661618,
              251.15562,
              290.549538,
              258.45162
            ],
            "text": "Invest-"
          }
        ]
      },
      {
        "bbox": [
          76.533698,
          260.7225,
          290.550898,
          268.0185
        ],
        "id": "pdf-012-line-036",
        "source_page": 12,
        "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
        "words": [
          {
            "bbox": [
              76.533698,
              260.7225,
              117.790738,
              268.0185
            ],
            "text": "mentfonds,"
          },
          {
            "bbox": [
              121.424018,
              260.7225,
              133.303058,
              268.0185
            ],
            "text": "der"
          },
          {
            "bbox": [
              136.935858,
              260.7225,
              245.205538,
              268.0185
            ],
            "text": "Investmentaktiengesellschaft,"
          },
          {
            "bbox": [
              248.838818,
              260.7225,
              262.053858,
              268.0185
            ],
            "text": "des"
          },
          {
            "bbox": [
              265.688498,
              260.7225,
              290.550898,
              268.0185
            ],
            "text": "OGAW"
          }
        ]
      },
      {
        "bbox": [
          76.533858,
          270.28938,
          290.548578,
          277.58538
        ],
        "id": "pdf-012-line-038",
        "source_page": 12,
        "text": "oder des Investmentunternehmens Personen gehören, die,",
        "words": [
          {
            "bbox": [
              76.533858,
              270.28938,
              93.006818,
              277.58538
            ],
            "text": "oder"
          },
          {
            "bbox": [
              95.732098,
              270.28938,
              108.889218,
              277.58538
            ],
            "text": "des"
          },
          {
            "bbox": [
              111.616418,
              270.28938,
              203.319058,
              277.58538
            ],
            "text": "Investmentunternehmens"
          },
          {
            "bbox": [
              206.046258,
              270.28938,
              240.050738,
              277.58538
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              242.777138,
              270.28938,
              274.606418,
              277.58538
            ],
            "text": "gehören,"
          },
          {
            "bbox": [
              277.332178,
              270.28938,
              290.548578,
              277.58538
            ],
            "text": "die,"
          }
        ]
      },
      {
        "bbox": [
          76.533618,
          279.85634,
          290.552018,
          287.15234
        ],
        "id": "pdf-012-line-039",
        "source_page": 12,
        "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
        "words": [
          {
            "bbox": [
              76.533618,
              279.85634,
              99.185138,
              287.15234
            ],
            "text": "hätten"
          },
          {
            "bbox": [
              101.896658,
              279.85634,
              112.058018,
              287.15234
            ],
            "text": "sie"
          },
          {
            "bbox": [
              114.769138,
              279.85634,
              125.672738,
              287.15234
            ],
            "text": "die"
          },
          {
            "bbox": [
              128.383858,
              279.85634,
              161.983458,
              287.15234
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              164.694578,
              279.85634,
              205.349698,
              287.15234
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              208.060018,
              279.85634,
              241.352978,
              287.15234
            ],
            "text": "bezogen,"
          },
          {
            "bbox": [
              244.063858,
              279.85634,
              261.684018,
              287.15234
            ],
            "text": "nach"
          },
          {
            "bbox": [
              264.395538,
              279.85634,
              290.552018,
              287.15234
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          76.533938,
          289.4233,
          290.550178,
          296.7193
        ],
        "id": "pdf-012-line-041",
        "source_page": 12,
        "text": "Abkommen oder einem Abkommen, das der Vertragsstaat,",
        "words": [
          {
            "bbox": [
              76.533938,
              289.4233,
              117.793698,
              296.7193
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              120.503298,
              289.4233,
              136.925538,
              296.7193
            ],
            "text": "oder"
          },
          {
            "bbox": [
              139.634018,
              289.4233,
              161.443058,
              296.7193
            ],
            "text": "einem"
          },
          {
            "bbox": [
              164.151698,
              289.4233,
              207.677858,
              296.7193
            ],
            "text": "Abkommen,"
          },
          {
            "bbox": [
              210.386818,
              289.4233,
              223.510178,
              296.7193
            ],
            "text": "das"
          },
          {
            "bbox": [
              226.220498,
              289.4233,
              238.007858,
              296.7193
            ],
            "text": "der"
          },
          {
            "bbox": [
              240.716338,
              289.4233,
              290.550178,
              296.7193
            ],
            "text": "Vertragsstaat,"
          }
        ]
      },
      {
        "bbox": [
          76.533858,
          298.99018,
          290.550338,
          306.28618
        ],
        "id": "pdf-012-line-043",
        "source_page": 12,
        "text": "aus dem die Einkünfte stammen, mit einem Mitgliedstaat der",
        "words": [
          {
            "bbox": [
              76.533858,
              298.99018,
              89.252098,
              306.28618
            ],
            "text": "aus"
          },
          {
            "bbox": [
              91.240498,
              298.99018,
              107.077698,
              306.28618
            ],
            "text": "dem"
          },
          {
            "bbox": [
              109.064418,
              298.99018,
              119.854018,
              306.28618
            ],
            "text": "die"
          },
          {
            "bbox": [
              121.841378,
              298.99018,
              154.984898,
              306.28618
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              156.972338,
              298.99018,
              192.313938,
              306.28618
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              194.301058,
              298.99018,
              205.394738,
              306.28618
            ],
            "text": "mit"
          },
          {
            "bbox": [
              207.382738,
              298.99018,
              228.971458,
              306.28618
            ],
            "text": "einem"
          },
          {
            "bbox": [
              230.958178,
              298.99018,
              276.885218,
              306.28618
            ],
            "text": "Mitgliedstaat"
          },
          {
            "bbox": [
              278.873218,
              298.99018,
              290.550338,
              306.28618
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.533698,
          308.55706,
          290.549538,
          315.85306
        ],
        "id": "pdf-012-line-045",
        "source_page": 12,
        "text": "Europäischen Union oder einem Staat, auf den das Abkom-",
        "words": [
          {
            "bbox": [
              76.533698,
              308.55706,
              125.274578,
              315.85306
            ],
            "text": "Europäischen"
          },
          {
            "bbox": [
              127.669858,
              308.55706,
              148.707778,
              315.85306
            ],
            "text": "Union"
          },
          {
            "bbox": [
              151.103058,
              308.55706,
              167.395938,
              315.85306
            ],
            "text": "oder"
          },
          {
            "bbox": [
              169.790018,
              308.55706,
              191.426498,
              315.85306
            ],
            "text": "einem"
          },
          {
            "bbox": [
              193.820818,
              308.55706,
              214.831858,
              315.85306
            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              217.226578,
              308.55706,
              228.336738,
              315.85306
            ],
            "text": "auf"
          },
          {
            "bbox": [
              230.731938,
              308.55706,
              244.217058,
              315.85306
            ],
            "text": "den"
          },
          {
            "bbox": [
              246.612338,
              308.55706,
              259.649458,
              315.85306
            ],
            "text": "das"
          },
          {
            "bbox": [
              262.045458,
              308.55706,
              290.549538,
              315.85306
            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          76.533458,
          318.12402,
          290.550338,
          325.42002
        ],
        "id": "pdf-012-line-047",
        "source_page": 12,
        "text": "men über den Europäischen Wirtschaftsraum anwendbar ist,",
        "words": [
          {
            "bbox": [
              76.533458,
              318.12402,
              92.066178,
              325.42002
            ],
            "text": "men"
          },
          {
            "bbox": [
              94.049538,
              318.12402,
              110.149218,
              325.42002
            ],
            "text": "über"
          },
          {
            "bbox": [
              112.131538,
              318.12402,
              125.584258,
              325.42002
            ],
            "text": "den"
          },
          {
            "bbox": [
              127.567618,
              318.12402,
              176.130178,
              325.42002
            ],
            "text": "Europäischen"
          },
          {
            "bbox": [
              178.113538,
              318.12402,
              236.254978,
              325.42002
            ],
            "text": "Wirtschaftsraum"
          },
          {
            "bbox": [
              238.237378,
              318.12402,
              278.097778,
              325.42002
            ],
            "text": "anwendbar"
          },
          {
            "bbox": [
              280.080098,
              318.12402,
              290.550338,
              325.42002
            ],
            "text": "ist,"
          }
        ]
      },
      {
        "bbox": [
          76.533058,
          327.69098,
          290.548978,
          334.98698
        ],
        "id": "pdf-012-line-049",
        "source_page": 12,
        "text": "abgeschlossen hat, Anspruch auf die gleichen Abkommens-",
        "words": [
          {
            "bbox": [
              76.533058,
              327.69098,
              130.308978,
              334.98698
            ],
            "text": "abgeschlossen"
          },
          {
            "bbox": [
              132.411458,
              327.69098,
              145.897138,
              334.98698
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              147.999058,
              327.69098,
              182.224418,
              334.98698
            ],
            "text": "Anspruch"
          },
          {
            "bbox": [
              184.326898,
              327.69098,
              195.437058,
              334.98698
            ],
            "text": "auf"
          },
          {
            "bbox": [
              197.539458,
              327.69098,
              208.353138,
              334.98698
            ],
            "text": "die"
          },
          {
            "bbox": [
              210.455218,
              327.69098,
              240.377778,
              334.98698
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              242.480258,
              327.69098,
              290.548978,
              334.98698
            ],
            "text": "Abkommens-"
          }
        ]
      },
      {
        "bbox": [
          76.532818,
          337.25786,
          181.333538,
          344.55386
        ],
        "id": "pdf-012-line-050",
        "source_page": 12,
        "text": "vergünstigungen hätten, oder",
        "words": [
          {
            "bbox": [
              76.532818,
              337.25786,
              135.947458,
              344.55386
            ],
            "text": "vergünstigungen"
          },
          {
            "bbox": [
              138.169458,
              337.25786,
              162.819218,
              344.55386
            ],
            "text": "hätten,"
          },
          {
            "bbox": [
              165.040658,
              337.25786,
              181.333538,
              344.55386
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.776658,
          351.29178,
          290.548498,
          358.58778
        ],
        "id": "pdf-012-line-053",
        "source_page": 12,
        "text": "c) mindestens 75 Prozent der Aktien oder Anteile des Invest-",
        "words": [
          {
            "bbox": [
              63.776658,
              351.29178,
              70.143538,
              358.58778
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.532498,
              351.29178,
              118.445778,
              358.58778
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              121.187058,
              351.29178,
              130.156498,
              358.58778
            ],
            "text": "75"
          },
          {
            "bbox": [
              132.897138,
              351.29178,
              160.287458,
              358.58778
            ],
            "text": "Prozent"
          },
          {
            "bbox": [
              163.028258,
              351.29178,
              174.877618,
              358.58778
            ],
            "text": "der"
          },
          {
            "bbox": [
              177.617058,
              351.29178,
              200.359378,
              358.58778
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
              203.099938,
              351.29178,
              219.615218,
              358.58778
            ],
            "text": "oder"
          },
          {
            "bbox": [
              222.354658,
              351.29178,
              246.993778,
              358.58778
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              249.734018,
              351.29178,
              262.919298,
              358.58778
            ],
            "text": "des"
          },
          {
            "bbox": [
              265.660578,
              351.29178,
              290.548498,
              358.58778
            ],
            "text": "Invest-"
          }
        ]
      },
      {
        "bbox": [
          76.532658,
          360.85866,
          290.549858,
          368.15466
        ],
        "id": "pdf-012-line-055",
        "source_page": 12,
        "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
        "words": [
          {
            "bbox": [
              76.532658,
              360.85866,
              117.789698,
              368.15466
            ],
            "text": "mentfonds,"
          },
          {
            "bbox": [
              121.422978,
              360.85866,
              133.302018,
              368.15466
            ],
            "text": "der"
          },
          {
            "bbox": [
              136.934818,
              360.85866,
              245.204498,
              368.15466
            ],
            "text": "Investmentaktiengesellschaft,"
          },
          {
            "bbox": [
              248.837778,
              360.85866,
              262.052818,
              368.15466
            ],
            "text": "des"
          },
          {
            "bbox": [
              265.687458,
              360.85866,
              290.549858,
              368.15466
            ],
            "text": "OGAW"
          }
        ]
      },
      {
        "bbox": [
          76.532818,
          370.42554,
          290.547538,
          377.72154
        ],
        "id": "pdf-012-line-057",
        "source_page": 12,
        "text": "oder des Investmentunternehmens Personen gehören, die,",
        "words": [
          {
            "bbox": [
              76.532818,
              370.42554,
              93.005778,
              377.72154
            ],
            "text": "oder"
          },
          {
            "bbox": [
              95.731058,
              370.42554,
              108.888178,
              377.72154
            ],
            "text": "des"
          },
          {
            "bbox": [
              111.615378,
              370.42554,
              203.318018,
              377.72154
            ],
            "text": "Investmentunternehmens"
          },
          {
            "bbox": [
              206.045218,
              370.42554,
              240.049698,
              377.72154
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              242.776098,
              370.42554,
              274.605378,
              377.72154
            ],
            "text": "gehören,"
          },
          {
            "bbox": [
              277.331138,
              370.42554,
              290.547538,
              377.72154
            ],
            "text": "die,"
          }
        ]
      },
      {
        "bbox": [
          76.532578,
          379.99242,
          290.550978,
          387.28842
        ],
        "id": "pdf-012-line-058",
        "source_page": 12,
        "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
        "words": [
          {
            "bbox": [
              76.532578,
              379.99242,
              99.184098,
              387.28842
            ],
            "text": "hätten"
          },
          {
            "bbox": [
              101.895618,
              379.99242,
              112.056978,
              387.28842
            ],
            "text": "sie"
          },
          {
            "bbox": [
              114.768098,
              379.99242,
              125.671698,
              387.28842
            ],
            "text": "die"
          },
          {
            "bbox": [
              128.382818,
              379.99242,
              161.982418,
              387.28842
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              164.693538,
              379.99242,
              205.348658,
              387.28842
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              208.058978,
              379.99242,
              241.351938,
              387.28842
            ],
            "text": "bezogen,"
          },
          {
            "bbox": [
              244.062818,
              379.99242,
              261.682978,
              387.28842
            ],
            "text": "nach"
          },
          {
            "bbox": [
              264.394498,
              379.99242,
              290.550978,
              387.28842
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          76.532898,
          389.55946,
          290.548978,
          396.85546
        ],
        "id": "pdf-012-line-060",
        "source_page": 12,
        "text": "Abkommen Anspruch auf die gleichen Abkommensvergüns-",
        "words": [
          {
            "bbox": [
              76.532898,
              389.55946,
              117.490738,
              396.85546
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              119.614658,
              389.55946,
              153.840018,
              396.85546
            ],
            "text": "Anspruch"
          },
          {
            "bbox": [
              155.963938,
              389.55946,
              167.074098,
              396.85546
            ],
            "text": "auf"
          },
          {
            "bbox": [
              169.197938,
              389.55946,
              180.011618,
              396.85546
            ],
            "text": "die"
          },
          {
            "bbox": [
              182.135138,
              389.55946,
              212.057698,
              396.85546
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              214.181618,
              389.55946,
              290.548978,
              396.85546
            ],
            "text": "Abkommensvergüns-"
          }
        ]
      },
      {
        "bbox": [
          76.532898,
          399.12634,
          153.034818,
          406.42234
        ],
        "id": "pdf-012-line-062",
        "source_page": 12,
        "text": "tigungen hätten, oder",
        "words": [
          {
            "bbox": [
              76.532898,
              399.12634,
              107.648738,
              406.42234
            ],
            "text": "tigungen"
          },
          {
            "bbox": [
              109.870738,
              399.12634,
              134.520498,
              406.42234
            ],
            "text": "hätten,"
          },
          {
            "bbox": [
              136.741938,
              399.12634,
              153.034818,
              406.42234
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.776818,
          413.1601,
          290.549458,
          420.4561
        ],
        "id": "pdf-012-line-065",
        "source_page": 12,
        "text": "d) nur insoweit und in der Höhe gewährt, als die Personen,",
        "words": [
          {
            "bbox": [
              63.776818,
              413.1601,
              70.591058,
              420.4561
            ],
            "text": "d)"
          },
          {
            "bbox": [
              76.532738,
              413.1601,
              88.269218,
              420.4561
            ],
            "text": "nur"
          },
          {
            "bbox": [
              91.744818,
              413.1601,
              121.834898,
              420.4561
            ],
            "text": "insoweit"
          },
          {
            "bbox": [
              125.311858,
              413.1601,
              139.128258,
              420.4561
            ],
            "text": "und"
          },
          {
            "bbox": [
              142.603858,
              413.1601,
              148.916178,
              420.4561
            ],
            "text": "in"
          },
          {
            "bbox": [
              152.392818,
              413.1601,
              164.271858,
              420.4561
            ],
            "text": "der"
          },
          {
            "bbox": [
              167.747458,
              413.1601,
              187.124738,
              420.4561
            ],
            "text": "Höhe"
          },
          {
            "bbox": [
              190.601138,
              413.1601,
              222.360018,
              420.4561
            ],
            "text": "gewährt,"
          },
          {
            "bbox": [
              225.836098,
              413.1601,
              236.084338,
              420.4561
            ],
            "text": "als"
          },
          {
            "bbox": [
              239.561858,
              413.1601,
              250.553298,
              420.4561
            ],
            "text": "die"
          },
          {
            "bbox": [
              254.029698,
              413.1601,
              290.549458,
              420.4561
            ],
            "text": "Personen,"
          }
        ]
      },
      {
        "bbox": [
          76.532818,
          422.72714,
          290.549618,
          430.02314
        ],
        "id": "pdf-012-line-066",
        "source_page": 12,
        "text": "denen die Aktien oder Anteile des Investmentfonds, der",
        "words": [
          {
            "bbox": [
              76.532818,
              422.72714,
              99.116018,
              430.02314
            ],
            "text": "denen"
          },
          {
            "bbox": [
              103.133538,
              422.72714,
              114.124978,
              430.02314
            ],
            "text": "die"
          },
          {
            "bbox": [
              118.142178,
              422.72714,
              140.958658,
              430.02314
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
              144.976098,
              422.72714,
              161.535938,
              430.02314
            ],
            "text": "oder"
          },
          {
            "bbox": [
              165.552338,
              422.72714,
              190.280338,
              430.02314
            ],
            "text": "Anteile"
          },
          {
            "bbox": [
              194.297538,
              422.72714,
              207.512578,
              430.02314
            ],
            "text": "des"
          },
          {
            "bbox": [
              211.530898,
              422.72714,
              274.653698,
              430.02314
            ],
            "text": "Investmentfonds,"
          },
          {
            "bbox": [
              278.670578,
              422.72714,
              290.549618,
              430.02314
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.532898,
          432.29402,
          290.550898,
          439.59002
        ],
        "id": "pdf-012-line-067",
        "source_page": 12,
        "text": "Investmentaktiengesellschaft, des OGAW oder des Invest-",
        "words": [
          {
            "bbox": [
              76.532898,
              432.29402,
              184.312738,
              439.59002
            ],
            "text": "Investmentaktiengesellschaft,"
          },
          {
            "bbox": [
              187.050018,
              432.29402,
              200.230018,
              439.59002
            ],
            "text": "des"
          },
          {
            "bbox": [
              202.968738,
              432.29402,
              227.778658,
              439.59002
            ],
            "text": "OGAW"
          },
          {
            "bbox": [
              230.515538,
              432.29402,
              247.022738,
              439.59002
            ],
            "text": "oder"
          },
          {
            "bbox": [
              249.759538,
              432.29402,
              262.939538,
              439.59002
            ],
            "text": "des"
          },
          {
            "bbox": [
              265.678258,
              432.29402,
              290.550898,
              439.59002
            ],
            "text": "Invest-"
          }
        ]
      },
      {
        "bbox": [
          76.533298,
          441.8609,
          290.549386,
          449.1569
        ],
        "id": "pdf-012-line-069",
        "source_page": 12,
        "text": "mentunternehmens gehören, hätten sie die Einkünfte un -",
        "words": [
          {
            "bbox": [
              76.533298,
              441.8609,
              146.979138,
              449.1569
            ],
            "text": "mentunternehmens"
          },
          {
            "bbox": [
              150.528498,
              441.8609,
              182.560738,
              449.1569
            ],
            "text": "gehören,"
          },
          {
            "bbox": [
              186.108658,
              441.8609,
              208.979938,
              449.1569
            ],
            "text": "hätten"
          },
          {
            "bbox": [
              212.528418,
              441.8609,
              222.777778,
              449.1569
            ],
            "text": "sie"
          },
          {
            "bbox": [
              226.326018,
              441.8609,
              237.317458,
              449.1569
            ],
            "text": "die"
          },
          {
            "bbox": [
              240.865698,
              441.8609,
              274.816338,
              449.1569
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              278.364578,
              441.8609,
              287.348738,
              449.1569
            ],
            "text": "un"
          },
          {
            "bbox": [
              287.437386,
              441.8609,
              290.549386,
              449.1569
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.533546,
          451.42778,
          290.550266,
          458.72378
        ],
        "id": "pdf-012-line-071",
        "source_page": 12,
        "text": "mittelbar bezogen, nach diesem Abkommen oder einem",
        "words": [
          {
            "bbox": [
              76.533546,
              451.42778,
              108.555626,
              458.72378
            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
              112.577386,
              451.42778,
              146.177946,
              458.72378
            ],
            "text": "bezogen,"
          },
          {
            "bbox": [
              150.200186,
              451.42778,
              167.952186,
              458.72378
            ],
            "text": "nach"
          },
          {
            "bbox": [
              171.974986,
              451.42778,
              198.351306,
              458.72378
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              202.373146,
              451.42778,
              243.953546,
              458.72378
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              247.976346,
              451.42778,
              264.536186,
              458.72378
            ],
            "text": "oder"
          },
          {
            "bbox": [
              268.557946,
              451.42778,
              290.550266,
              458.72378
            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
          76.534026,
          460.99482,
          290.550266,
          468.29082
        ],
        "id": "pdf-012-line-072",
        "source_page": 12,
        "text": "Abkommen, das der Vertragsstaat, aus dem die Einkünfte",
        "words": [
          {
            "bbox": [
              76.534026,
              460.99482,
              120.426666,
              468.29082
            ],
            "text": "Abkommen,"
          },
          {
            "bbox": [
              123.383306,
              460.99482,
              136.598346,
              468.29082
            ],
            "text": "das"
          },
          {
            "bbox": [
              139.556426,
              460.99482,
              151.435466,
              468.29082
            ],
            "text": "der"
          },
          {
            "bbox": [
              154.391626,
              460.99482,
              204.821226,
              468.29082
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              207.777866,
              460.99482,
              220.697946,
              468.29082
            ],
            "text": "aus"
          },
          {
            "bbox": [
              223.656026,
              460.99482,
              239.695066,
              468.29082
            ],
            "text": "dem"
          },
          {
            "bbox": [
              242.651306,
              460.99482,
              253.642746,
              468.29082
            ],
            "text": "die"
          },
          {
            "bbox": [
              256.599626,
              460.99482,
              290.550266,
              468.29082
            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
          76.534506,
          470.5617,
          290.552506,
          477.8577
        ],
        "id": "pdf-012-line-074",
        "source_page": 12,
        "text": "stammen, mit einem anderen Vertragsstaat abgeschlossen",
        "words": [
          {
            "bbox": [
              76.534506,
              470.5617,
              112.345066,
              477.8577
            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              115.065946,
              470.5617,
              126.293626,
              477.8577
            ],
            "text": "mit"
          },
          {
            "bbox": [
              129.015466,
              470.5617,
              150.872186,
              477.8577
            ],
            "text": "einem"
          },
          {
            "bbox": [
              153.592666,
              470.5617,
              182.962826,
              477.8577
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              185.684346,
              470.5617,
              233.394266,
              477.8577
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              236.116106,
              470.5617,
              290.552506,
              477.8577
            ],
            "text": "abgeschlossen"
          }
        ]
      },
      {
        "bbox": [
          76.534586,
          480.12858,
          290.551386,
          487.42458
        ],
        "id": "pdf-012-line-076",
        "source_page": 12,
        "text": "hat, Anspruch auf die in diesen Abkommen gewährten Ab-",
        "words": [
          {
            "bbox": [
              76.534586,
              480.12858,
              90.134906,
              487.42458
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              92.838986,
              480.12858,
              127.331946,
              487.42458
            ],
            "text": "Anspruch"
          },
          {
            "bbox": [
              130.036666,
              480.12858,
              141.223306,
              487.42458
            ],
            "text": "auf"
          },
          {
            "bbox": [
              143.927866,
              480.12858,
              154.817866,
              487.42458
            ],
            "text": "die"
          },
          {
            "bbox": [
              157.522186,
              480.12858,
              163.783786,
              487.42458
            ],
            "text": "in"
          },
          {
            "bbox": [
              166.488506,
              480.12858,
              190.234906,
              487.42458
            ],
            "text": "diesen"
          },
          {
            "bbox": [
              192.939626,
              480.12858,
              234.164826,
              487.42458
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              236.869546,
              480.12858,
              274.732666,
              487.42458
            ],
            "text": "gewährten"
          },
          {
            "bbox": [
              277.437386,
              480.12858,
              290.551386,
              487.42458
            ],
            "text": "Ab-"
          }
        ]
      },
      {
        "bbox": [
          76.534986,
          489.69546,
          197.852746,
          496.99146
        ],
        "id": "pdf-012-line-078",
        "source_page": 12,
        "text": "kommensvergünstigungen hätten.",
        "words": [
          {
            "bbox": [
              76.534986,
              489.69546,
              170.980986,
              496.99146
            ],
            "text": "kommensvergünstigungen"
          },
          {
            "bbox": [
              173.202986,
              489.69546,
              197.852746,
              496.99146
            ],
            "text": "hätten."
          }
        ]
      },
      {
        "bbox": [
          72.282826,
          503.72938,
          290.550746,
          511.02538
        ],
        "id": "pdf-012-line-080",
        "source_page": 12,
        "text": "(4) Dieses Abkommen ist nicht dahingehend auszulegen, dass",
        "words": [
          {
            "bbox": [
              72.282826,
              503.72938,
              80.726506,
              511.02538
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.026186,
              503.72938,
              108.657546,
              511.02538
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              110.584986,
              503.72938,
              151.031946,
              511.02538
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              152.958666,
              503.72938,
              161.108106,
              511.02538
            ],
            "text": "ist"
          },
          {
            "bbox": [
              163.035066,
              503.72938,
              180.228106,
              511.02538
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              182.155066,
              503.72938,
              227.952746,
              511.02538
            ],
            "text": "dahingehend"
          },
          {
            "bbox": [
              229.878346,
              503.72938,
              271.806426,
              511.02538
            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              273.732506,
              503.72938,
              290.550746,
              511.02538
            ],
            "text": "dass"
          }
        ]
      },
      {
        "bbox": [
          63.779226,
          517.76314,
          290.551066,
          525.05914
        ],
        "id": "pdf-012-line-083",
        "source_page": 12,
        "text": "a) soweit nicht Absatz 1 anzuwenden ist, ein Vertragsstaat",
        "words": [
          {
            "bbox": [
              63.779226,
              517.76314,
              70.146106,
              525.05914
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.535066,
              517.76314,
              100.224586,
              525.05914
            ],
            "text": "soweit"
          },
          {
            "bbox": [
              104.123946,
              517.76314,
              121.964666,
              525.05914
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              125.864026,
              517.76314,
              150.889066,
              525.05914
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              154.788746,
              517.76314,
              159.236746,
              525.05914
            ],
            "text": "1"
          },
          {
            "bbox": [
              163.135786,
              517.76314,
              209.255466,
              525.05914
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              213.154506,
              517.76314,
              223.940346,
              525.05914
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              227.838826,
              517.76314,
              238.535066,
              525.05914
            ],
            "text": "ein"
          },
          {
            "bbox": [
              242.434106,
              517.76314,
              290.551066,
              525.05914
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          76.534986,
          527.33018,
          290.552186,
          534.62618
        ],
        "id": "pdf-012-line-084",
        "source_page": 12,
        "text": "gehindert ist, seine innerstaatlichen Rechtsvorschriften zur",
        "words": [
          {
            "bbox": [
              76.534986,
              527.33018,
              110.838026,
              534.62618
            ],
            "text": "gehindert"
          },
          {
            "bbox": [
              113.565706,
              527.33018,
              124.267546,
              534.62618
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              126.994426,
              527.33018,
              146.052106,
              534.62618
            ],
            "text": "seine"
          },
          {
            "bbox": [
              148.779226,
              527.33018,
              205.986106,
              534.62618
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              208.713626,
              527.33018,
              276.751546,
              534.62618
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              279.479066,
              527.33018,
              290.552186,
              534.62618
            ],
            "text": "zur"
          }
        ]
      },
      {
        "bbox": [
          76.535466,
          536.89706,
          290.551226,
          544.19306
        ],
        "id": "pdf-012-line-086",
        "source_page": 12,
        "text": "Missbrauchsvermeidung oder zur Verhinderung der Steuer-",
        "words": [
          {
            "bbox": [
              76.535466,
              536.89706,
              164.243946,
              544.19306
            ],
            "text": "Missbrauchsvermeidung"
          },
          {
            "bbox": [
              166.920506,
              536.89706,
              183.242266,
              544.19306
            ],
            "text": "oder"
          },
          {
            "bbox": [
              185.917146,
              536.89706,
              196.887546,
              544.19306
            ],
            "text": "zur"
          },
          {
            "bbox": [
              199.562426,
              536.89706,
              247.029786,
              544.19306
            ],
            "text": "Verhinderung"
          },
          {
            "bbox": [
              249.706346,
              536.89706,
              261.426826,
              544.19306
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.101706,
              536.89706,
              290.551226,
              544.19306
            ],
            "text": "Steuer-"
          }
        ]
      },
      {
        "bbox": [
          76.535146,
          546.46394,
          256.298186,
          553.75994
        ],
        "id": "pdf-012-line-088",
        "source_page": 12,
        "text": "umgehung oder Steuerhinterziehung anzuwenden;",
        "words": [
          {
            "bbox": [
              76.535146,
              546.46394,
              114.625226,
              553.75994
            ],
            "text": "umgehung"
          },
          {
            "bbox": [
              116.847706,
              546.46394,
              133.140586,
              553.75994
            ],
            "text": "oder"
          },
          {
            "bbox": [
              135.361386,
              546.46394,
              206.533466,
              553.75994
            ],
            "text": "Steuerhinterziehung"
          },
          {
            "bbox": [
              208.755946,
              546.46394,
              256.298186,
              553.75994
            ],
            "text": "anzuwenden;"
          }
        ]
      },
      {
        "bbox": [
          63.778826,
          560.49786,
          290.550746,
          567.79386
        ],
        "id": "pdf-012-line-090",
        "source_page": 12,
        "text": "b) ein Vertragstaat daran gehindert ist, nach seinem nationalen",
        "words": [
          {
            "bbox": [
              63.778826,
              560.49786,
              70.593066,
              567.79386
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.534746,
              560.49786,
              87.052986,
              567.79386
            ],
            "text": "ein"
          },
          {
            "bbox": [
              89.318186,
              560.49786,
              132.367226,
              567.79386
            ],
            "text": "Vertragstaat"
          },
          {
            "bbox": [
              134.632666,
              560.49786,
              154.881386,
              567.79386
            ],
            "text": "daran"
          },
          {
            "bbox": [
              157.146586,
              560.49786,
              190.961546,
              567.79386
            ],
            "text": "gehindert"
          },
          {
            "bbox": [
              193.226986,
              560.49786,
              203.745946,
              567.79386
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              206.010586,
              560.49786,
              223.495626,
              567.79386
            ],
            "text": "nach"
          },
          {
            "bbox": [
              225.760826,
              560.49786,
              251.397306,
              567.79386
            ],
            "text": "seinem"
          },
          {
            "bbox": [
              253.661546,
              560.49786,
              290.550746,
              567.79386
            ],
            "text": "nationalen"
          }
        ]
      },
      {
        "bbox": [
          76.534506,
          570.06474,
          290.549946,
          577.36074
        ],
        "id": "pdf-012-line-092",
        "source_page": 12,
        "text": "Recht Abkommensvergünstigungen ganz oder teilweise zu",
        "words": [
          {
            "bbox": [
              76.534506,
              570.06474,
              97.810586,
              577.36074
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              100.537386,
              570.06474,
              206.291786,
              577.36074
            ],
            "text": "Abkommensvergünstigungen"
          },
          {
            "bbox": [
              209.018426,
              570.06474,
              226.372746,
              577.36074
            ],
            "text": "ganz"
          },
          {
            "bbox": [
              229.099946,
              570.06474,
              245.573146,
              577.36074
            ],
            "text": "oder"
          },
          {
            "bbox": [
              248.298506,
              570.06474,
              279.475706,
              577.36074
            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              282.201946,
              570.06474,
              290.549946,
              577.36074
            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
          76.534746,
          579.6317,
          290.549146,
          586.9277
        ],
        "id": "pdf-012-line-094",
        "source_page": 12,
        "text": "verweigern, um Gestaltungen entgegenzutreten, deren Be-",
        "words": [
          {
            "bbox": [
              76.534746,
              579.6317,
              118.438426,
              586.9277
            ],
            "text": "verweigern,"
          },
          {
            "bbox": [
              121.158906,
              579.6317,
              132.484826,
              586.9277
            ],
            "text": "um"
          },
          {
            "bbox": [
              135.204906,
              579.6317,
              183.510346,
              586.9277
            ],
            "text": "Gestaltungen"
          },
          {
            "bbox": [
              186.231466,
              579.6317,
              251.595946,
              586.9277
            ],
            "text": "entgegenzutreten,"
          },
          {
            "bbox": [
              254.316426,
              579.6317,
              274.832826,
              586.9277
            ],
            "text": "deren"
          },
          {
            "bbox": [
              277.553946,
              579.6317,
              290.549146,
              586.9277
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
          76.534746,
          589.1989,
          290.545754,
          596.4949
        ],
        "id": "pdf-012-line-096",
        "source_page": 12,
        "text": "günstigung Sinn und Zweck des Abkommens – wozu ins -",
        "words": [
          {
            "bbox": [
              76.534746,
              589.1989,
              117.193946,
              596.4949
            ],
            "text": "günstigung"
          },
          {
            "bbox": [
              120.189946,
              589.1989,
              136.310746,
              596.4949
            ],
            "text": "Sinn"
          },
          {
            "bbox": [
              139.305946,
              589.1989,
              153.121946,
              596.4949
            ],
            "text": "und"
          },
          {
            "bbox": [
              156.116346,
              589.1989,
              180.018746,
              596.4949
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              183.013146,
              589.1989,
              196.228346,
              596.4949
            ],
            "text": "des"
          },
          {
            "bbox": [
              199.224346,
              589.1989,
              244.893146,
              596.4949
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              247.889146,
              589.1989,
              251.889146,
              596.4949
            ],
            "text": "–"
          },
          {
            "bbox": [
              254.885146,
              589.1989,
              273.949146,
              596.4949
            ],
            "text": "wozu"
          },
          {
            "bbox": [
              276.944346,
              589.1989,
              287.344346,
              596.4949
            ],
            "text": "ins"
          },
          {
            "bbox": [
              287.433754,
              589.1989,
              290.545754,
              596.4949
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          76.529754,
          598.7661,
          290.541754,
          606.0621
        ],
        "id": "pdf-012-line-097",
        "source_page": 12,
        "text": "besondere auch die Vermeidung einer Nichtbesteuerung",
        "words": [
          {
            "bbox": [
              76.529754,
              598.7661,
              115.168154,
              606.0621
            ],
            "text": "besondere"
          },
          {
            "bbox": [
              119.284154,
              598.7661,
              137.036154,
              606.0621
            ],
            "text": "auch"
          },
          {
            "bbox": [
              141.152154,
              598.7661,
              152.143354,
              606.0621
            ],
            "text": "die"
          },
          {
            "bbox": [
              156.259354,
              598.7661,
              199.686554,
              606.0621
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              203.803354,
              598.7661,
              221.635354,
              606.0621
            ],
            "text": "einer"
          },
          {
            "bbox": [
              225.750554,
              598.7661,
              290.541754,
              606.0621
            ],
            "text": "Nichtbesteuerung"
          }
        ]
      },
      {
        "bbox": [
          76.526554,
          608.3333,
          290.551354,
          615.6293
        ],
        "id": "pdf-012-line-100",
        "source_page": 12,
        "text": "in beiden Vertragsstaaten (Doppel-Nichtbesteuerung) oder",
        "words": [
          {
            "bbox": [
              76.526554,
              608.3333,
              82.835354,
              615.6293
            ],
            "text": "in"
          },
          {
            "bbox": [
              85.587354,
              608.3333,
              110.312154,
              615.6293
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              113.064154,
              608.3333,
              169.956954,
              615.6293
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
              172.708954,
              608.3333,
              271.250554,
              615.6293
            ],
            "text": "(Doppel-Nichtbesteuerung)"
          },
          {
            "bbox": [
              274.001754,
              608.3333,
              290.551354,
              615.6293
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          317.477994,
          75.11778,
          531.493594,
          82.41378
        ],
        "id": "pdf-012-line-004",
        "source_page": 12,
        "text": "einer mehrfachen Inanspruchnahme von Abkommensver-",
        "words": [
          {
            "bbox": [
              317.477994,
              75.11778,
              335.310314,
              82.41378
            ],
            "text": "einer"
          },
          {
            "bbox": [
              338.878394,
              75.11778,
              382.068394,
              82.41378
            ],
            "text": "mehrfachen"
          },
          {
            "bbox": [
              385.637514,
              75.11778,
              451.043914,
              82.41378
            ],
            "text": "Inanspruchnahme"
          },
          {
            "bbox": [
              454.612794,
              75.11778,
              467.830554,
              82.41378
            ],
            "text": "von"
          },
          {
            "bbox": [
              471.399674,
              75.11778,
              531.493594,
              82.41378
            ],
            "text": "Abkommensver-"
          }
        ]
      },
      {
        "bbox": [
          317.477674,
          84.68466,
          478.980714,
          91.98066
        ],
        "id": "pdf-012-line-006",
        "source_page": 12,
        "text": "günstigungen gehört – widersprechen würde;",
        "words": [
          {
            "bbox": [
              317.477674,
              84.68466,
              366.079834,
              91.98066
            ],
            "text": "günstigungen"
          },
          {
            "bbox": [
              368.301834,
              84.68466,
              391.448714,
              91.98066
            ],
            "text": "gehört"
          },
          {
            "bbox": [
              393.670954,
              84.68466,
              397.670954,
              91.98066
            ],
            "text": "–"
          },
          {
            "bbox": [
              399.893674,
              84.68466,
              452.470314,
              91.98066
            ],
            "text": "widersprechen"
          },
          {
            "bbox": [
              454.692314,
              84.68466,
              478.980714,
              91.98066
            ],
            "text": "würde;"
          }
        ]
      },
      {
        "bbox": [
          304.721354,
          99.15554,
          531.496794,
          106.45154
        ],
        "id": "pdf-012-line-008",
        "source_page": 12,
        "text": "c) die Bundesrepublik Deutschland daran gehindert wird, die",
        "words": [
          {
            "bbox": [
              304.721354,
              99.15554,
              311.088234,
              106.45154
            ],
            "text": "c)"
          },
          {
            "bbox": [
              317.477194,
              99.15554,
              328.464634,
              106.45154
            ],
            "text": "die"
          },
          {
            "bbox": [
              331.217674,
              99.15554,
              388.204234,
              106.45154
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              390.956714,
              99.15554,
              436.721754,
              106.45154
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              439.474074,
              99.15554,
              460.070474,
              106.45154
            ],
            "text": "daran"
          },
          {
            "bbox": [
              462.823754,
              99.15554,
              497.333754,
              106.45154
            ],
            "text": "gehindert"
          },
          {
            "bbox": [
              500.087354,
              99.15554,
              517.756634,
              106.45154
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              520.509354,
              99.15554,
              531.496794,
              106.45154
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          317.477594,
          108.72258,
          531.494554,
          116.01858
        ],
        "id": "pdf-012-line-010",
        "source_page": 12,
        "text": "Beträge zu besteuern, die nach dem Vierten, Fünften oder",
        "words": [
          {
            "bbox": [
              317.477594,
              108.72258,
              345.955914,
              116.01858
            ],
            "text": "Beträge"
          },
          {
            "bbox": [
              348.744314,
              108.72258,
              357.121114,
              116.01858
            ],
            "text": "zu"
          },
          {
            "bbox": [
              359.909754,
              108.72258,
              398.539834,
              116.01858
            ],
            "text": "besteuern,"
          },
          {
            "bbox": [
              401.327914,
              108.72258,
              412.319354,
              116.01858
            ],
            "text": "die"
          },
          {
            "bbox": [
              415.107754,
              108.72258,
              432.859754,
              116.01858
            ],
            "text": "nach"
          },
          {
            "bbox": [
              435.648394,
              108.72258,
              451.687434,
              116.01858
            ],
            "text": "dem"
          },
          {
            "bbox": [
              454.475114,
              108.72258,
              482.190794,
              116.01858
            ],
            "text": "Vierten,"
          },
          {
            "bbox": [
              484.978874,
              108.72258,
              512.145994,
              116.01858
            ],
            "text": "Fünften"
          },
          {
            "bbox": [
              514.934714,
              108.72258,
              531.494554,
              116.01858
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          317.477434,
          118.28946,
          531.493034,
          125.58546
        ],
        "id": "pdf-012-line-012",
        "source_page": 12,
        "text": "Siebten Teil des deutschen Außensteuergesetzes in die Ein-",
        "words": [
          {
            "bbox": [
              317.477434,
              118.28946,
              344.638234,
              125.58546
            ],
            "text": "Siebten"
          },
          {
            "bbox": [
              347.054314,
              118.28946,
              358.722874,
              125.58546
            ],
            "text": "Teil"
          },
          {
            "bbox": [
              361.139034,
              118.28946,
              374.176074,
              125.58546
            ],
            "text": "des"
          },
          {
            "bbox": [
              376.592874,
              118.28946,
              414.081754,
              125.58546
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              416.497834,
              118.28946,
              492.985914,
              125.58546
            ],
            "text": "Außensteuergesetzes"
          },
          {
            "bbox": [
              495.402714,
              118.28946,
              501.626074,
              125.58546
            ],
            "text": "in"
          },
          {
            "bbox": [
              504.042154,
              118.28946,
              514.855674,
              125.58546
            ],
            "text": "die"
          },
          {
            "bbox": [
              517.271434,
              118.28946,
              531.493034,
              125.58546
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          317.476874,
          127.85634,
          531.492154,
          135.15234
        ],
        "id": "pdf-012-line-014",
        "source_page": 12,
        "text": "künfte einer in der Bundesrepublik Deutschland ansässigen",
        "words": [
          {
            "bbox": [
              317.476874,
              127.85634,
              339.606954,
              135.15234
            ],
            "text": "künfte"
          },
          {
            "bbox": [
              342.204714,
              127.85634,
              359.681114,
              135.15234
            ],
            "text": "einer"
          },
          {
            "bbox": [
              362.278074,
              127.85634,
              368.501434,
              135.15234
            ],
            "text": "in"
          },
          {
            "bbox": [
              371.099594,
              127.85634,
              382.800634,
              135.15234
            ],
            "text": "der"
          },
          {
            "bbox": [
              385.397594,
              127.85634,
              441.254474,
              135.15234
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              443.851754,
              127.85634,
              488.747994,
              135.15234
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              491.345034,
              127.85634,
              531.492154,
              135.15234
            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
          317.476074,
          137.42322,
          414.844394,
          144.71922
        ],
        "id": "pdf-012-line-016",
        "source_page": 12,
        "text": "Person einzubeziehen sind.",
        "words": [
          {
            "bbox": [
              317.476074,
              137.42322,
              342.318474,
              144.71922
            ],
            "text": "Person"
          },
          {
            "bbox": [
              344.540474,
              137.42322,
              395.433594,
              144.71922
            ],
            "text": "einzubeziehen"
          },
          {
            "bbox": [
              397.655594,
              137.42322,
              414.844394,
              144.71922
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          313.223834,
          151.89426,
          531.491674,
          159.19026
        ],
        "id": "pdf-012-line-018",
        "source_page": 12,
        "text": "(5) Wenn aufgrund der vorstehenden Bestimmungen eine",
        "words": [
          {
            "bbox": [
              313.223834,
              151.89426,
              321.991274,
              159.19026
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.614714,
              151.89426,
              347.284554,
              159.19026
            ],
            "text": "Wenn"
          },
          {
            "bbox": [
              351.300714,
              151.89426,
              383.925114,
              159.19026
            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              387.940234,
              151.89426,
              399.819274,
              159.19026
            ],
            "text": "der"
          },
          {
            "bbox": [
              403.834394,
              151.89426,
              453.458234,
              159.19026
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              457.474394,
              151.89426,
              512.395034,
              159.19026
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              516.411274,
              151.89426,
              531.491674,
              159.19026
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          304.719674,
          161.46114,
          531.491674,
          168.75714
        ],
        "id": "pdf-012-line-020",
        "source_page": 12,
        "text": "Doppelbesteuerung eintritt, konsultieren die zuständigen Behör-",
        "words": [
          {
            "bbox": [
              304.719674,
              161.46114,
              375.042874,
              168.75714
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              377.036874,
              161.46114,
              401.724874,
              168.75714
            ],
            "text": "eintritt,"
          },
          {
            "bbox": [
              403.717754,
              161.46114,
              446.814634,
              168.75714
            ],
            "text": "konsultieren"
          },
          {
            "bbox": [
              448.808154,
              161.46114,
              459.609354,
              168.75714
            ],
            "text": "die"
          },
          {
            "bbox": [
              461.602474,
              161.46114,
              504.941754,
              168.75714
            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
              506.935274,
              161.46114,
              531.491674,
              168.75714
            ],
            "text": "Behör-"
          }
        ]
      },
      {
        "bbox": [
          304.720234,
          171.02818,
          531.491754,
          178.32418
        ],
        "id": "pdf-012-line-022",
        "source_page": 12,
        "text": "den einander nach Artikel 25 Absatz 3, wie die Doppelbesteue-",
        "words": [
          {
            "bbox": [
              304.720234,
              171.02818,
              318.205274,
              178.32418
            ],
            "text": "den"
          },
          {
            "bbox": [
              320.649194,
              171.02818,
              351.609914,
              178.32418
            ],
            "text": "einander"
          },
          {
            "bbox": [
              354.052634,
              171.02818,
              371.537674,
              178.32418
            ],
            "text": "nach"
          },
          {
            "bbox": [
              373.981594,
              171.02818,
              396.349354,
              178.32418
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              398.793354,
              171.02818,
              407.688634,
              178.32418
            ],
            "text": "25"
          },
          {
            "bbox": [
              410.132554,
              171.02818,
              434.712714,
              178.32418
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              437.157194,
              171.02818,
              443.828474,
              178.32418
            ],
            "text": "3,"
          },
          {
            "bbox": [
              446.271834,
              171.02818,
              458.405674,
              178.32418
            ],
            "text": "wie"
          },
          {
            "bbox": [
              460.849194,
              171.02818,
              471.662714,
              178.32418
            ],
            "text": "die"
          },
          {
            "bbox": [
              474.106234,
              171.02818,
              531.491754,
              178.32418
            ],
            "text": "Doppelbesteue-"
          }
        ]
      },
      {
        "bbox": [
          304.719994,
          180.59506,
          383.676394,
          187.89106
        ],
        "id": "pdf-012-line-024",
        "source_page": 12,
        "text": "rung zu vermeiden ist.",
        "words": [
          {
            "bbox": [
              304.719994,
              180.59506,
              320.868634,
              187.89106
            ],
            "text": "rung"
          },
          {
            "bbox": [
              323.091114,
              180.59506,
              331.378954,
              187.89106
            ],
            "text": "zu"
          },
          {
            "bbox": [
              333.600954,
              180.59506,
              370.935514,
              187.89106
            ],
            "text": "vermeiden"
          },
          {
            "bbox": [
              373.157514,
              180.59506,
              383.676394,
              187.89106
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          400.235594,
          203.06538,
          435.976474,
          210.23338
        ],
        "id": "pdf-012-line-027",
        "source_page": 12,
        "text": "Artikel 32",
        "words": [
          {
            "bbox": [
              400.235594,
              203.06538,
              424.859994,
              210.23338
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.081194,
              203.06538,
              435.976474,
              210.23338
            ],
            "text": "32"
          }
        ]
      },
      {
        "bbox": [
          400.956234,
          217.53634,
          435.256474,
          224.70434
        ],
        "id": "pdf-012-line-030",
        "source_page": 12,
        "text": "Protokoll",
        "words": [
          {
            "bbox": [
              400.956234,
              217.53634,
              435.256474,
              224.70434
            ],
            "text": "Protokoll"
          }
        ]
      },
      {
        "bbox": [
          313.223754,
          232.0073,
          528.277674,
          239.3033
        ],
        "id": "pdf-012-line-032",
        "source_page": 12,
        "text": "Das beigefügte Protokoll ist Bestandteil dieses Abkommens.",
        "words": [
          {
            "bbox": [
              313.223754,
              232.0073,
              327.149514,
              239.3033
            ],
            "text": "Das"
          },
          {
            "bbox": [
              329.372234,
              232.0073,
              367.195434,
              239.3033
            ],
            "text": "beigefügte"
          },
          {
            "bbox": [
              369.417034,
              232.0073,
              400.759354,
              239.3033
            ],
            "text": "Protokoll"
          },
          {
            "bbox": [
              402.981434,
              232.0073,
              411.276794,
              239.3033
            ],
            "text": "ist"
          },
          {
            "bbox": [
              413.499034,
              232.0073,
              453.544394,
              239.3033
            ],
            "text": "Bestandteil"
          },
          {
            "bbox": [
              455.766474,
              232.0073,
              478.873754,
              239.3033
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              481.096474,
              232.0073,
              528.277674,
              239.3033
            ],
            "text": "Abkommens."
          }
        ]
      },
      {
        "bbox": [
          400.235354,
          254.47762,
          435.976234,
          261.64562
        ],
        "id": "pdf-012-line-035",
        "source_page": 12,
        "text": "Artikel 33",
        "words": [
          {
            "bbox": [
              400.235354,
              254.47762,
              424.859754,
              261.64562
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.080954,
              254.47762,
              435.976234,
              261.64562
            ],
            "text": "33"
          }
        ]
      },
      {
        "bbox": [
          394.449194,
          268.94858,
          441.763274,
          276.11658
        ],
        "id": "pdf-012-line-037",
        "source_page": 12,
        "text": "Inkrafttreten",
        "words": [
          {
            "bbox": [
              394.449194,
              268.94858,
              441.763274,
              276.11658
            ],
            "text": "Inkrafttreten"
          }
        ]
      },
      {
        "bbox": [
          313.223354,
          283.41954,
          531.493514,
          290.71554
        ],
        "id": "pdf-012-line-040",
        "source_page": 12,
        "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifikations-",
        "words": [
          {
            "bbox": [
              313.223354,
              283.41954,
              321.666874,
              290.71554
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.966474,
              283.41954,
              349.375274,
              290.71554
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              351.213674,
              283.41954,
              391.349194,
              290.71554
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              393.186954,
              283.41954,
              415.719754,
              290.71554
            ],
            "text": "bedarf"
          },
          {
            "bbox": [
              417.557354,
              283.41954,
              429.023594,
              290.71554
            ],
            "text": "der"
          },
          {
            "bbox": [
              430.860074,
              283.41954,
              471.664714,
              290.71554
            ],
            "text": "Ratifikation;"
          },
          {
            "bbox": [
              473.501834,
              283.41954,
              484.080474,
              290.71554
            ],
            "text": "die"
          },
          {
            "bbox": [
              485.917914,
              283.41954,
              531.493514,
              290.71554
            ],
            "text": "Ratifikations-"
          }
        ]
      },
      {
        "bbox": [
          304.719914,
          292.9865,
          525.457754,
          300.2825
        ],
        "id": "pdf-012-line-042",
        "source_page": 12,
        "text": "urkunden werden so bald wie möglich in Vaduz ausgetauscht.",
        "words": [
          {
            "bbox": [
              304.719914,
              292.9865,
              338.314794,
              300.2825
            ],
            "text": "urkunden"
          },
          {
            "bbox": [
              340.536794,
              292.9865,
              366.896794,
              300.2825
            ],
            "text": "werden"
          },
          {
            "bbox": [
              369.118794,
              292.9865,
              377.710794,
              300.2825
            ],
            "text": "so"
          },
          {
            "bbox": [
              379.933274,
              292.9865,
              395.489674,
              300.2825
            ],
            "text": "bald"
          },
          {
            "bbox": [
              397.710554,
              292.9865,
              409.844394,
              300.2825
            ],
            "text": "wie"
          },
          {
            "bbox": [
              412.065994,
              292.9865,
              440.365434,
              300.2825
            ],
            "text": "möglich"
          },
          {
            "bbox": [
              442.587434,
              292.9865,
              448.810794,
              300.2825
            ],
            "text": "in"
          },
          {
            "bbox": [
              451.032794,
              292.9865,
              472.859034,
              300.2825
            ],
            "text": "Vaduz"
          },
          {
            "bbox": [
              475.081594,
              292.9865,
              525.457754,
              300.2825
            ],
            "text": "ausgetauscht."
          }
        ]
      },
      {
        "bbox": [
          313.223354,
          307.45754,
          531.492394,
          314.75354
        ],
        "id": "pdf-012-line-044",
        "source_page": 12,
        "text": "(2) Dieses Abkommen tritt am Tag des Austausches der",
        "words": [
          {
            "bbox": [
              313.223354,
              307.45754,
              321.990794,
              314.75354
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.614234,
              307.45754,
              351.055114,
              314.75354
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              355.412154,
              307.45754,
              396.992554,
              314.75354
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              401.348794,
              307.45754,
              413.701194,
              314.75354
            ],
            "text": "tritt"
          },
          {
            "bbox": [
              418.057754,
              307.45754,
              429.265674,
              314.75354
            ],
            "text": "am"
          },
          {
            "bbox": [
              433.620954,
              307.45754,
              446.508074,
              314.75354
            ],
            "text": "Tag"
          },
          {
            "bbox": [
              450.864954,
              307.45754,
              464.079994,
              314.75354
            ],
            "text": "des"
          },
          {
            "bbox": [
              468.437034,
              307.45754,
              515.256154,
              314.75354
            ],
            "text": "Austausches"
          },
          {
            "bbox": [
              519.613354,
              307.45754,
              531.492394,
              314.75354
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          304.719194,
          317.02442,
          531.490554,
          324.32042
        ],
        "id": "pdf-012-line-046",
        "source_page": 12,
        "text": "Ratifikationsurkunden in Kraft und ist in beiden Vertragsstaaten",
        "words": [
          {
            "bbox": [
              304.719194,
              317.02442,
              382.348554,
              324.32042
            ],
            "text": "Ratifikationsurkunden"
          },
          {
            "bbox": [
              384.889114,
              317.02442,
              391.112474,
              324.32042
            ],
            "text": "in"
          },
          {
            "bbox": [
              393.653034,
              317.02442,
              410.639754,
              324.32042
            ],
            "text": "Kraft"
          },
          {
            "bbox": [
              413.180554,
              317.02442,
              426.819114,
              324.32042
            ],
            "text": "und"
          },
          {
            "bbox": [
              429.358554,
              317.02442,
              437.653914,
              324.32042
            ],
            "text": "ist"
          },
          {
            "bbox": [
              440.194714,
              317.02442,
              446.418074,
              324.32042
            ],
            "text": "in"
          },
          {
            "bbox": [
              448.958634,
              317.02442,
              473.256074,
              324.32042
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              475.796634,
              317.02442,
              531.490554,
              324.32042
            ],
            "text": "Vertragsstaaten"
          }
        ]
      },
      {
        "bbox": [
          304.718714,
          326.5913,
          350.037674,
          333.8873
        ],
        "id": "pdf-012-line-048",
        "source_page": 12,
        "text": "anzuwenden",
        "words": [
          {
            "bbox": [
              304.718714,
              326.5913,
              350.037674,
              333.8873
            ],
            "text": "anzuwenden"
          }
        ]
      },
      {
        "bbox": [
          304.718634,
          341.06226,
          531.489994,
          348.35826
        ],
        "id": "pdf-012-line-051",
        "source_page": 12,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
        "words": [
          {
            "bbox": [
              304.718634,
              341.06226,
              311.085514,
              348.35826
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.474474,
              341.06226,
              328.287514,
              348.35826
            ],
            "text": "bei"
          },
          {
            "bbox": [
              330.953034,
              341.06226,
              344.438074,
              348.35826
            ],
            "text": "den"
          },
          {
            "bbox": [
              347.103514,
              341.06226,
              355.702874,
              348.35826
            ],
            "text": "im"
          },
          {
            "bbox": [
              358.367354,
              341.06226,
              400.121354,
              348.35826
            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
              402.787274,
              341.06226,
              441.010474,
              348.35826
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              443.675914,
              341.06226,
              471.403194,
              348.35826
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              474.068634,
              341.06226,
              485.178794,
              348.35826
            ],
            "text": "auf"
          },
          {
            "bbox": [
              487.844154,
              341.06226,
              498.657674,
              348.35826
            ],
            "text": "die"
          },
          {
            "bbox": [
              501.322714,
              341.06226,
              531.489994,
              348.35826
            ],
            "text": "Beträge,"
          }
        ]
      },
      {
        "bbox": [
          317.473674,
          350.62922,
          531.489824,
          357.92522
        ],
        "id": "pdf-012-line-052",
        "source_page": 12,
        "text": "die am oder nach dem 1. Januar des Kalenderjahrs gut -",
        "words": [
          {
            "bbox": [
              317.473674,
              350.62922,
              328.465114,
              357.92522
            ],
            "text": "die"
          },
          {
            "bbox": [
              331.989034,
              350.62922,
              343.196954,
              357.92522
            ],
            "text": "am"
          },
          {
            "bbox": [
              346.720154,
              350.62922,
              363.279994,
              357.92522
            ],
            "text": "oder"
          },
          {
            "bbox": [
              366.803114,
              350.62922,
              384.555114,
              357.92522
            ],
            "text": "nach"
          },
          {
            "bbox": [
              388.079274,
              350.62922,
              404.118314,
              357.92522
            ],
            "text": "dem"
          },
          {
            "bbox": [
              407.641514,
              350.62922,
              414.401674,
              357.92522
            ],
            "text": "1."
          },
          {
            "bbox": [
              417.925274,
              350.62922,
              442.668714,
              357.92522
            ],
            "text": "Januar"
          },
          {
            "bbox": [
              446.191834,
              350.62922,
              459.406874,
              357.92522
            ],
            "text": "des"
          },
          {
            "bbox": [
              462.931834,
              350.62922,
              513.026714,
              357.92522
            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
              516.551754,
              350.62922,
              528.288714,
              357.92522
            ],
            "text": "gut"
          },
          {
            "bbox": [
              528.377824,
              350.62922,
              531.489824,
              357.92522
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          317.473904,
          360.19618,
          531.488864,
          367.49218
        ],
        "id": "pdf-012-line-054",
        "source_page": 12,
        "text": "geschrieben werden, das dem Jahr folgt, in dem dieses",
        "words": [
          {
            "bbox": [
              317.473904,
              360.19618,
              362.210064,
              367.49218
            ],
            "text": "geschrieben"
          },
          {
            "bbox": [
              366.043744,
              360.19618,
              395.160864,
              367.49218
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              398.993984,
              360.19618,
              412.209024,
              367.49218
            ],
            "text": "das"
          },
          {
            "bbox": [
              416.043504,
              360.19618,
              432.082544,
              367.49218
            ],
            "text": "dem"
          },
          {
            "bbox": [
              435.915264,
              360.19618,
              451.738624,
              367.49218
            ],
            "text": "Jahr"
          },
          {
            "bbox": [
              455.571264,
              360.19618,
              474.085744,
              367.49218
            ],
            "text": "folgt,"
          },
          {
            "bbox": [
              477.918864,
              360.19618,
              484.231184,
              367.49218
            ],
            "text": "in"
          },
          {
            "bbox": [
              488.064864,
              360.19618,
              504.103904,
              367.49218
            ],
            "text": "dem"
          },
          {
            "bbox": [
              507.936624,
              360.19618,
              531.488864,
              367.49218
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
          317.474144,
          369.76306,
          430.432544,
          377.05906
        ],
        "id": "pdf-012-line-056",
        "source_page": 12,
        "text": "Abkommen in Kraft getreten ist;",
        "words": [
          {
            "bbox": [
              317.474144,
              369.76306,
              358.431904,
              377.05906
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              360.653904,
              369.76306,
              366.877264,
              377.05906
            ],
            "text": "in"
          },
          {
            "bbox": [
              369.099264,
              369.76306,
              386.085984,
              377.05906
            ],
            "text": "Kraft"
          },
          {
            "bbox": [
              388.308224,
              369.76306,
              417.691664,
              377.05906
            ],
            "text": "getreten"
          },
          {
            "bbox": [
              419.913664,
              369.76306,
              430.432544,
              377.05906
            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
          304.718304,
          384.23394,
          531.489904,
          391.52994
        ],
        "id": "pdf-012-line-059",
        "source_page": 12,
        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume,",
        "words": [
          {
            "bbox": [
              304.718304,
              384.23394,
              311.532464,
              391.52994
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.474144,
              384.23394,
              328.329344,
              391.52994
            ],
            "text": "bei"
          },
          {
            "bbox": [
              331.016944,
              384.23394,
              344.544144,
              391.52994
            ],
            "text": "den"
          },
          {
            "bbox": [
              347.231664,
              384.23394,
              374.319504,
              391.52994
            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              377.007024,
              384.23394,
              404.860544,
              391.52994
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              407.548064,
              384.23394,
              418.700384,
              391.52994
            ],
            "text": "auf"
          },
          {
            "bbox": [
              421.387824,
              384.23394,
              432.243424,
              391.52994
            ],
            "text": "die"
          },
          {
            "bbox": [
              434.930624,
              384.23394,
              465.028464,
              391.52994
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              467.715344,
              384.23394,
              478.570944,
              391.52994
            ],
            "text": "die"
          },
          {
            "bbox": [
              481.258144,
              384.23394,
              490.778704,
              391.52994
            ],
            "text": "für"
          },
          {
            "bbox": [
              493.465024,
              384.23394,
              531.489904,
              391.52994
            ],
            "text": "Zeiträume,"
          }
        ]
      },
      {
        "bbox": [
          317.474304,
          393.8009,
          531.487744,
          401.0969
        ],
        "id": "pdf-012-line-061",
        "source_page": 12,
        "text": "ab dem 1. Januar des Kalenderjahrs erhoben werden, das",
        "words": [
          {
            "bbox": [
              317.474304,
              393.8009,
              326.594304,
              401.0969
            ],
            "text": "ab"
          },
          {
            "bbox": [
              329.340784,
              393.8009,
              345.364064,
              401.0969
            ],
            "text": "dem"
          },
          {
            "bbox": [
              348.110544,
              393.8009,
              354.862864,
              401.0969
            ],
            "text": "1."
          },
          {
            "bbox": [
              357.609744,
              393.8009,
              382.313904,
              401.0969
            ],
            "text": "Januar"
          },
          {
            "bbox": [
              385.060304,
              393.8009,
              398.259584,
              401.0969
            ],
            "text": "des"
          },
          {
            "bbox": [
              401.007904,
              393.8009,
              451.008144,
              401.0969
            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
              453.756464,
              393.8009,
              483.724144,
              401.0969
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              486.471664,
              393.8009,
              515.541584,
              401.0969
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              518.288464,
              393.8009,
              531.487744,
              401.0969
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
          317.474224,
          403.36778,
          531.489504,
          410.66378
        ],
        "id": "pdf-012-line-063",
        "source_page": 12,
        "text": "auf das Jahr folgt, in dem dieses Abkommen in Kraft getreten",
        "words": [
          {
            "bbox": [
              317.474224,
              403.36778,
              328.482544,
              410.66378
            ],
            "text": "auf"
          },
          {
            "bbox": [
              330.431104,
              403.36778,
              343.366304,
              410.66378
            ],
            "text": "das"
          },
          {
            "bbox": [
              345.315744,
              403.36778,
              360.719424,
              410.66378
            ],
            "text": "Jahr"
          },
          {
            "bbox": [
              362.666944,
              403.36778,
              380.481664,
              410.66378
            ],
            "text": "folgt,"
          },
          {
            "bbox": [
              382.429744,
              403.36778,
              388.602144,
              410.66378
            ],
            "text": "in"
          },
          {
            "bbox": [
              390.550864,
              403.36778,
              406.310064,
              410.66378
            ],
            "text": "dem"
          },
          {
            "bbox": [
              408.257744,
              403.36778,
              431.110384,
              410.66378
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              433.059824,
              403.36778,
              473.660784,
              410.66378
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              475.609504,
              403.36778,
              481.781904,
              410.66378
            ],
            "text": "in"
          },
          {
            "bbox": [
              483.730624,
              403.36778,
              500.513584,
              410.66378
            ],
            "text": "Kraft"
          },
          {
            "bbox": [
              502.462544,
              403.36778,
              531.489504,
              410.66378
            ],
            "text": "getreten"
          }
        ]
      },
      {
        "bbox": [
          317.474304,
          412.93466,
          327.993184,
          420.23066
        ],
        "id": "pdf-012-line-064",
        "source_page": 12,
        "text": "ist.",
        "words": [
          {
            "bbox": [
              317.474304,
              412.93466,
              327.993184,
              420.23066
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          400.234144,
          435.40506,
          435.975024,
          442.57306
        ],
        "id": "pdf-012-line-068",
        "source_page": 12,
        "text": "Artikel 34",
        "words": [
          {
            "bbox": [
              400.234144,
              435.40506,
              424.858544,
              442.57306
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              427.079744,
              435.40506,
              435.975024,
              442.57306
            ],
            "text": "34"
          }
        ]
      },
      {
        "bbox": [
          397.431344,
          449.87594,
          438.778224,
          457.04394
        ],
        "id": "pdf-012-line-070",
        "source_page": 12,
        "text": "Kündigung",
        "words": [
          {
            "bbox": [
              397.431344,
              449.87594,
              438.778224,
              457.04394
            ],
            "text": "Kündigung"
          }
        ]
      },
      {
        "bbox": [
          313.222224,
          464.34698,
          531.489424,
          471.64298
        ],
        "id": "pdf-012-line-073",
        "source_page": 12,
        "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von",
        "words": [
          {
            "bbox": [
              313.222224,
              464.34698,
              321.989664,
              471.64298
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.613104,
              464.34698,
              351.053984,
              471.64298
            ],
            "text": "Dieses"
          },
          {
            "bbox": [
              354.132064,
              464.34698,
              395.712464,
              471.64298
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              398.789744,
              464.34698,
              419.084544,
              471.64298
            ],
            "text": "bleibt"
          },
          {
            "bbox": [
              422.162144,
              464.34698,
              428.474464,
              471.64298
            ],
            "text": "in"
          },
          {
            "bbox": [
              431.551744,
              464.34698,
              451.206784,
              471.64298
            ],
            "text": "Kraft,"
          },
          {
            "bbox": [
              454.283504,
              464.34698,
              482.814464,
              471.64298
            ],
            "text": "solange"
          },
          {
            "bbox": [
              485.891504,
              464.34698,
              494.275424,
              471.64298
            ],
            "text": "es"
          },
          {
            "bbox": [
              497.353504,
              464.34698,
              515.194064,
              471.64298
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              518.271664,
              464.34698,
              531.489424,
              471.64298
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          304.718304,
          473.91386,
          432.951744,
          481.20986
        ],
        "id": "pdf-012-line-075",
        "source_page": 12,
        "text": "einem Vertragsstaat gekündigt wird.",
        "words": [
          {
            "bbox": [
              304.718304,
              473.91386,
              326.354704,
              481.20986
            ],
            "text": "einem"
          },
          {
            "bbox": [
              328.575744,
              473.91386,
              375.624784,
              481.20986
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              377.847024,
              473.91386,
              413.407904,
              481.20986
            ],
            "text": "gekündigt"
          },
          {
            "bbox": [
              415.630144,
              473.91386,
              432.951744,
              481.20986
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          313.222064,
          488.38474,
          531.488624,
          495.68074
        ],
        "id": "pdf-012-line-077",
        "source_page": 12,
        "text": "(2) Jeder Vertragsstaat kann dieses Abkommen nach Ablauf",
        "words": [
          {
            "bbox": [
              313.222064,
              488.38474,
              321.825344,
              495.68074
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.284624,
              488.38474,
              346.458304,
              495.68074
            ],
            "text": "Jeder"
          },
          {
            "bbox": [
              349.130544,
              488.38474,
              396.261904,
              495.68074
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              398.935504,
              488.38474,
              416.296544,
              495.68074
            ],
            "text": "kann"
          },
          {
            "bbox": [
              418.969824,
              488.38474,
              442.111264,
              495.68074
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              444.785264,
              488.38474,
              485.790864,
              495.68074
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              488.464144,
              488.38474,
              505.969744,
              495.68074
            ],
            "text": "nach"
          },
          {
            "bbox": [
              508.643024,
              488.38474,
              531.488624,
              495.68074
            ],
            "text": "Ablauf"
          }
        ]
      },
      {
        "bbox": [
          304.717584,
          497.95178,
          531.489504,
          505.24778
        ],
        "id": "pdf-012-line-079",
        "source_page": 12,
        "text": "von fünf Jahren von dem Inkrafttreten an auf diplomatischem",
        "words": [
          {
            "bbox": [
              304.717584,
              497.95178,
              317.935344,
              505.24778
            ],
            "text": "von"
          },
          {
            "bbox": [
              320.903504,
              497.95178,
              334.799904,
              505.24778
            ],
            "text": "fünf"
          },
          {
            "bbox": [
              337.767984,
              497.95178,
              362.365744,
              505.24778
            ],
            "text": "Jahren"
          },
          {
            "bbox": [
              365.333904,
              497.95178,
              378.551664,
              505.24778
            ],
            "text": "von"
          },
          {
            "bbox": [
              381.519824,
              497.95178,
              397.558864,
              505.24778
            ],
            "text": "dem"
          },
          {
            "bbox": [
              400.526064,
              497.95178,
              444.408544,
              505.24778
            ],
            "text": "Inkrafttreten"
          },
          {
            "bbox": [
              447.376704,
              497.95178,
              456.208624,
              505.24778
            ],
            "text": "an"
          },
          {
            "bbox": [
              459.176784,
              497.95178,
              470.464864,
              505.24778
            ],
            "text": "auf"
          },
          {
            "bbox": [
              473.432944,
              497.95178,
              531.489504,
              505.24778
            ],
            "text": "diplomatischem"
          }
        ]
      },
      {
        "bbox": [
          304.717264,
          507.51866,
          531.488864,
          514.81466
        ],
        "id": "pdf-012-line-081",
        "source_page": 12,
        "text": "Weg bis zum 30. Juni eines jeden Kalenderjahres kündigen. In",
        "words": [
          {
            "bbox": [
              304.717264,
              507.51866,
              320.893824,
              514.81466
            ],
            "text": "Weg"
          },
          {
            "bbox": [
              323.599184,
              507.51866,
              334.193664,
              514.81466
            ],
            "text": "bis"
          },
          {
            "bbox": [
              336.899264,
              507.51866,
              352.087184,
              514.81466
            ],
            "text": "zum"
          },
          {
            "bbox": [
              354.791104,
              507.51866,
              365.986464,
              514.81466
            ],
            "text": "30."
          },
          {
            "bbox": [
              368.690784,
              507.51866,
              383.626944,
              514.81466
            ],
            "text": "Juni"
          },
          {
            "bbox": [
              386.331984,
              507.51866,
              405.298064,
              514.81466
            ],
            "text": "eines"
          },
          {
            "bbox": [
              408.003664,
              507.51866,
              427.712704,
              514.81466
            ],
            "text": "jeden"
          },
          {
            "bbox": [
              430.417584,
              507.51866,
              484.094464,
              514.81466
            ],
            "text": "Kalenderjahres"
          },
          {
            "bbox": [
              486.800064,
              507.51866,
              522.227824,
              514.81466
            ],
            "text": "kündigen."
          },
          {
            "bbox": [
              524.932144,
              507.51866,
              531.488864,
              514.81466
            ],
            "text": "In"
          }
        ]
      },
      {
        "bbox": [
          304.717104,
          517.0857,
          520.844224,
          524.3817
        ],
        "id": "pdf-012-line-082",
        "source_page": 12,
        "text": "diesem Fall findet dieses Abkommen nicht mehr Anwendung",
        "words": [
          {
            "bbox": [
              304.717104,
              517.0857,
              330.648384,
              524.3817
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              332.869424,
              517.0857,
              344.922704,
              524.3817
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              347.144784,
              517.0857,
              367.291664,
              524.3817
            ],
            "text": "findet"
          },
          {
            "bbox": [
              369.513904,
              517.0857,
              392.621184,
              524.3817
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              394.843904,
              517.0857,
              435.801664,
              524.3817
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              438.023664,
              517.0857,
              455.508464,
              524.3817
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              457.730704,
              517.0857,
              475.959184,
              524.3817
            ],
            "text": "mehr"
          },
          {
            "bbox": [
              478.179984,
              517.0857,
              520.844224,
              524.3817
            ],
            "text": "Anwendung"
          }
        ]
      },
      {
        "bbox": [
          304.716864,
          531.55658,
          531.488224,
          538.85258
        ],
        "id": "pdf-012-line-085",
        "source_page": 12,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
        "words": [
          {
            "bbox": [
              304.716864,
              531.55658,
              311.083744,
              538.85258
            ],
            "text": "a)"
          },
          {
            "bbox": [
              317.472704,
              531.55658,
              328.285744,
              538.85258
            ],
            "text": "bei"
          },
          {
            "bbox": [
              330.951264,
              531.55658,
              344.436304,
              538.85258
            ],
            "text": "den"
          },
          {
            "bbox": [
              347.101744,
              531.55658,
              355.701104,
              538.85258
            ],
            "text": "im"
          },
          {
            "bbox": [
              358.365584,
              531.55658,
              400.119584,
              538.85258
            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
              402.785504,
              531.55658,
              441.008704,
              538.85258
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              443.674144,
              531.55658,
              471.401424,
              538.85258
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              474.066864,
              531.55658,
              485.177024,
              538.85258
            ],
            "text": "auf"
          },
          {
            "bbox": [
              487.842384,
              531.55658,
              498.655904,
              538.85258
            ],
            "text": "die"
          },
          {
            "bbox": [
              501.320944,
              531.55658,
              531.488224,
              538.85258
            ],
            "text": "Beträge,"
          }
        ]
      },
      {
        "bbox": [
          317.471904,
          541.12362,
          531.488054,
          548.41962
        ],
        "id": "pdf-012-line-087",
        "source_page": 12,
        "text": "die am oder nach dem 1. Januar des Kalenderjahrs gut -",
        "words": [
          {
            "bbox": [
              317.471904,
              541.12362,
              328.463344,
              548.41962
            ],
            "text": "die"
          },
          {
            "bbox": [
              331.987264,
              541.12362,
              343.195184,
              548.41962
            ],
            "text": "am"
          },
          {
            "bbox": [
              346.718384,
              541.12362,
              363.278224,
              548.41962
            ],
            "text": "oder"
          },
          {
            "bbox": [
              366.801344,
              541.12362,
              384.553344,
              548.41962
            ],
            "text": "nach"
          },
          {
            "bbox": [
              388.077504,
              541.12362,
              404.116544,
              548.41962
            ],
            "text": "dem"
          },
          {
            "bbox": [
              407.639744,
              541.12362,
              414.399904,
              548.41962
            ],
            "text": "1."
          },
          {
            "bbox": [
              417.923504,
              541.12362,
              442.666944,
              548.41962
            ],
            "text": "Januar"
          },
          {
            "bbox": [
              446.190064,
              541.12362,
              459.405104,
              548.41962
            ],
            "text": "des"
          },
          {
            "bbox": [
              462.930064,
              541.12362,
              513.024944,
              548.41962
            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
              516.549984,
              541.12362,
              528.286944,
              548.41962
            ],
            "text": "gut"
          },
          {
            "bbox": [
              528.376054,
              541.12362,
              531.488054,
              548.41962
            ],
            "text": "-"
          }
        ]
      },
      {
        "bbox": [
          317.472134,
          550.6905,
          514.396934,
          557.9865
        ],
        "id": "pdf-012-line-089",
        "source_page": 12,
        "text": "geschrieben werden, das auf das Kündigungsjahr folgt;",
        "words": [
          {
            "bbox": [
              317.472134,
              550.6905,
              361.318294,
              557.9865
            ],
            "text": "geschrieben"
          },
          {
            "bbox": [
              363.540294,
              550.6905,
              392.123574,
              557.9865
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              394.345014,
              550.6905,
              407.382054,
              557.9865
            ],
            "text": "das"
          },
          {
            "bbox": [
              409.604774,
              550.6905,
              420.714934,
              557.9865
            ],
            "text": "auf"
          },
          {
            "bbox": [
              422.936854,
              550.6905,
              435.973894,
              557.9865
            ],
            "text": "das"
          },
          {
            "bbox": [
              438.196614,
              550.6905,
              494.106614,
              557.9865
            ],
            "text": "Kündigungsjahr"
          },
          {
            "bbox": [
              496.327414,
              550.6905,
              514.396934,
              557.9865
            ],
            "text": "folgt;"
          }
        ]
      },
      {
        "bbox": [
          304.715734,
          565.16138,
          531.489174,
          572.45738
        ],
        "id": "pdf-012-line-091",
        "source_page": 12,
        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab",
        "words": [
          {
            "bbox": [
              304.715734,
              565.16138,
              311.529894,
              572.45738
            ],
            "text": "b)"
          },
          {
            "bbox": [
              317.471574,
              565.16138,
              328.213494,
              572.45738
            ],
            "text": "bei"
          },
          {
            "bbox": [
              330.177734,
              565.16138,
              343.591654,
              572.45738
            ],
            "text": "den"
          },
          {
            "bbox": [
              345.555654,
              565.16138,
              372.303734,
              572.45738
            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              374.267734,
              565.16138,
              401.781174,
              572.45738
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              403.745174,
              565.16138,
              414.784054,
              572.45738
            ],
            "text": "auf"
          },
          {
            "bbox": [
              416.748054,
              565.16138,
              427.490534,
              572.45738
            ],
            "text": "die"
          },
          {
            "bbox": [
              429.454214,
              565.16138,
              459.155254,
              572.45738
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              461.118694,
              565.16138,
              471.861174,
              572.45738
            ],
            "text": "die"
          },
          {
            "bbox": [
              473.824854,
              565.16138,
              483.232054,
              572.45738
            ],
            "text": "für"
          },
          {
            "bbox": [
              485.194934,
              565.16138,
              520.522214,
              572.45738
            ],
            "text": "Zeiträume"
          },
          {
            "bbox": [
              522.485894,
              565.16138,
              531.489174,
              572.45738
            ],
            "text": "ab"
          }
        ]
      },
      {
        "bbox": [
          317.471654,
          574.72842,
          531.487574,
          582.02442
        ],
        "id": "pdf-012-line-093",
        "source_page": 12,
        "text": "dem 1. Januar des Kalenderjahrs erhoben werden, das auf",
        "words": [
          {
            "bbox": [
              317.471654,
              574.72842,
              333.401334,
              582.02442
            ],
            "text": "dem"
          },
          {
            "bbox": [
              336.101094,
              574.72842,
              342.806694,
              582.02442
            ],
            "text": "1."
          },
          {
            "bbox": [
              345.506854,
              574.72842,
              369.977174,
              582.02442
            ],
            "text": "Januar"
          },
          {
            "bbox": [
              372.676774,
              574.72842,
              385.782454,
              582.02442
            ],
            "text": "des"
          },
          {
            "bbox": [
              388.483974,
              574.72842,
              437.922934,
              582.02442
            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
              440.624454,
              574.72842,
              470.311414,
              582.02442
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              473.012214,
              574.72842,
              501.801414,
              582.02442
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              504.501574,
              574.72842,
              517.607254,
              582.02442
            ],
            "text": "das"
          },
          {
            "bbox": [
              520.308774,
              574.72842,
              531.487574,
              582.02442
            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
          317.471574,
          584.29522,
          408.931734,
          591.59122
        ],
        "id": "pdf-012-line-095",
        "source_page": 12,
        "text": "das Kündigungsjahr folgt.",
        "words": [
          {
            "bbox": [
              317.471574,
              584.29522,
              330.508614,
              591.59122
            ],
            "text": "das"
          },
          {
            "bbox": [
              332.731334,
              584.29522,
              388.641334,
              591.59122
            ],
            "text": "Kündigungsjahr"
          },
          {
            "bbox": [
              390.862134,
              584.29522,
              408.931734,
              591.59122
            ],
            "text": "folgt."
          }
        ]
      },
      {
        "bbox": [
          304.715414,
          598.76634,
          531.487174,
          606.06234
        ],
        "id": "pdf-012-line-098",
        "source_page": 12,
        "text": "Maßgebend für die Berechnung der Frist ist der Tag des Ein-",
        "words": [
          {
            "bbox": [
              304.715414,
              598.76634,
              348.251174,
              606.06234
            ],
            "text": "Maßgebend"
          },
          {
            "bbox": [
              351.268694,
              598.76634,
              360.924934,
              606.06234
            ],
            "text": "für"
          },
          {
            "bbox": [
              363.942454,
              598.76634,
              374.933894,
              606.06234
            ],
            "text": "die"
          },
          {
            "bbox": [
              377.952214,
              598.76634,
              422.014614,
              606.06234
            ],
            "text": "Berechnung"
          },
          {
            "bbox": [
              425.033814,
              598.76634,
              436.912854,
              606.06234
            ],
            "text": "der"
          },
          {
            "bbox": [
              439.930374,
              598.76634,
              455.450774,
              606.06234
            ],
            "text": "Frist"
          },
          {
            "bbox": [
              458.469654,
              598.76634,
              466.942934,
              606.06234
            ],
            "text": "ist"
          },
          {
            "bbox": [
              469.961814,
              598.76634,
              481.840854,
              606.06234
            ],
            "text": "der"
          },
          {
            "bbox": [
              484.858374,
              598.76634,
              497.745494,
              606.06234
            ],
            "text": "Tag"
          },
          {
            "bbox": [
              500.764694,
              598.76634,
              513.979734,
              606.06234
            ],
            "text": "des"
          },
          {
            "bbox": [
              516.999094,
              598.76634,
              531.487174,
              606.06234
            ],
            "text": "Ein-"
          }
        ]
      },
      {
        "bbox": [
          304.715654,
          608.33322,
          495.388534,
          615.62922
        ],
        "id": "pdf-012-line-099",
        "source_page": 12,
        "text": "gangs der Kündigung bei dem anderen Vertragsstaat.",
        "words": [
          {
            "bbox": [
              304.715654,
              608.33322,
              326.641334,
              615.62922
            ],
            "text": "gangs"
          },
          {
            "bbox": [
              328.864054,
              608.33322,
              340.565094,
              615.62922
            ],
            "text": "der"
          },
          {
            "bbox": [
              342.785894,
              608.33322,
              381.514614,
              615.62922
            ],
            "text": "Kündigung"
          },
          {
            "bbox": [
              383.737094,
              608.33322,
              394.550134,
              615.62922
            ],
            "text": "bei"
          },
          {
            "bbox": [
              396.772214,
              608.33322,
              412.633254,
              615.62922
            ],
            "text": "dem"
          },
          {
            "bbox": [
              414.854294,
              608.33322,
              443.893974,
              615.62922
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              446.115974,
              608.33322,
              495.388534,
              615.62922
            ],
            "text": "Vertragsstaat."
          }
        ]
      }
    ]
  },
  "source_pages": 15,
  "source_sha256": "b8caa0ce4b4fe46e31c45f4cb19b8df9fdc33a2bb0eeb179f03b9245af9903a8"
}