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        "text": "Geschehen zu Berlin am 4. Juli 2001 in zwei Ausfertigungen,",
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            "text": "am"
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            "text": "4."
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            "text": "Juli"
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            "text": "2001"
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            "text": "in"
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            "text": "zwei"
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            "text": "Ausfertigungen,"
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        "text": "jede in deutscher, rumänischer und englischer Sprache, wobei",
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            "text": "jede"
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            "text": "in"
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            "text": "rumänischer"
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        "text": "jeder Wortlaut verbindlich ist. Bei unterschiedlicher Auslegung",
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            "text": "Bei"
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        "text": "des deutschen und des rumänischen Wortlauts ist der englische",
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            "text": "deutschen"
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        "text": "Wortlaut maßgebend.",
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        "text": "Die Bundesrepublik Deutschland",
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            "text": "Die"
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        "text": "und",
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            "text": "und"
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        "text": "Rumänien –",
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            "text": "Rumänien"
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        "text": "von dem Wunsch geleitet, ihre wirtschaftlichen Beziehungen",
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            "text": "dem"
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            "text": "Wunsch"
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            "text": "geleitet,"
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            "text": "ihre"
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        "text": "durch den Abbau steuerlicher Hindernisse zu fördern –",
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            "text": "durch"
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            "text": "den"
          },
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            "text": "Abbau"
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            "text": "steuerlicher"
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            "text": "Hindernisse"
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            "text": "zu"
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            "text": "fördern"
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            "text": "–"
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        "text": "sind wie folgt übereingekommen:",
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            "text": "sind"
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            "text": "wie"
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            "text": "folgt"
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            "text": "übereingekommen:"
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        "text": "Anlässlich der Unterzeichnung des Abkommens zwischen der",
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            "text": "der"
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            "text": "Unterzeichnung"
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            "text": "des"
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            "text": "Abkommens"
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            "text": "zwischen"
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            "text": "der"
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            "text": "zur"
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            "text": "Vermeidung"
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            "text": "der"
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        "text": "Doppelbesteuerung auf dem Gebiet der Steuern vom Einkom-",
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            "text": "Doppelbesteuerung"
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            "text": "dem"
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            "text": "Gebiet"
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            "text": "der"
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            "text": "Steuern"
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            "text": "vom"
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            "text": "Einkom-"
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        "text": "men und vom Vermögen haben die hierzu gehörig befugten",
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            "text": "men"
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            "text": "Vermögen"
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            "text": "haben"
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            "text": "die"
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            "text": "hierzu"
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            "text": "befugten"
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        "text": "Unterzeichneten die nachstehenden Bestimmungen vereinbart,",
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            "text": "Unterzeichneten"
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            "text": "die"
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            "text": "nachstehenden"
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            "text": "Bestimmungen"
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            "text": "vereinbart,"
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        "text": "die Bestandteil des Abkommens sind:",
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            "text": "die"
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            "text": "Bestandteil"
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            "text": "des"
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            "text": "Abkommens"
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            "text": "sind:"
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        "id": "pdf-020-line-027",
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        "text": "1. Z u A r t i k e l 7:",
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            "text": "1."
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            "text": "Z"
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            "text": "u"
          },
          {
            "bbox": [
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            "text": "A"
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          {
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            ],
            "text": "r"
          },
          {
            "bbox": [
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            ],
            "text": "t"
          },
          {
            "bbox": [
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            ],
            "text": "i"
          },
          {
            "bbox": [
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            ],
            "text": "k"
          },
          {
            "bbox": [
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            ],
            "text": "e"
          },
          {
            "bbox": [
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            ],
            "text": "l"
          },
          {
            "bbox": [
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            ],
            "text": "7:"
          }
        ]
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        "id": "pdf-020-line-029",
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        "text": "a) Verkauft ein Unternehmen eines Vertragsstaats durch eine",
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          {
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            ],
            "text": "a)"
          },
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            "bbox": [
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            ],
            "text": "Verkauft"
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          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              254.24979,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-031",
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        "text": "Betriebsstätte im anderen Vertragsstaat Güter oder Waren",
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          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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              379.152
            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
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          {
            "bbox": [
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            ],
            "text": "Güter"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Waren"
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        ]
      },
      {
        "bbox": [
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        "text": "oder übt es dort eine geschäftliche Tätigkeit aus, so werden",
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          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "übt"
          },
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            "bbox": [
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            ],
            "text": "es"
          },
          {
            "bbox": [
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            "text": "dort"
          },
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            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "geschäftliche"
          },
          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            "text": "aus,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            "text": "werden"
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        ]
      },
      {
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        "text": "die Gewinne dieser Betriebsstätte nicht auf der Grundlage",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
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            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
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          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Grundlage"
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        ]
      },
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        "id": "pdf-020-line-037",
        "source_page": 20,
        "text": "des vom Unternehmen hierfür erzielten Gesamtbetrags, son-",
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          {
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            "text": "des"
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            "bbox": [
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            "text": "vom"
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            "text": "Unternehmen"
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            "text": "hierfür"
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            "text": "erzielten"
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          {
            "bbox": [
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            "text": "Gesamtbetrags,"
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          {
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            "text": "son-"
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        ]
      },
      {
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        "text": "dern nur auf der Grundlage des Betrags ermittelt, der der",
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          {
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            "text": "dern"
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            "bbox": [
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            "text": "nur"
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            ],
            "text": "auf"
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            "bbox": [
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            "text": "der"
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            ],
            "text": "Grundlage"
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          {
            "bbox": [
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            ],
            "text": "des"
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          {
            "bbox": [
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            ],
            "text": "Betrags"
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            "text": "ermittelt,"
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            "bbox": [
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            "text": "der"
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          {
            "bbox": [
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            "text": "der"
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        ]
      },
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        "id": "pdf-020-line-041",
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        "text": "tatsächlichen Verkaufs- oder Geschäftstätigkeit der Betriebs-",
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            "text": "tatsächlichen"
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            "text": "Verkaufs-"
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            "text": "oder"
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            "text": "Geschäftstätigkeit"
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            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebs-"
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        ]
      },
      {
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        "text": "stätte zuzurechnen ist.",
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            "bbox": [
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            "text": "stätte"
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            "bbox": [
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            "text": "zuzurechnen"
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          {
            "bbox": [
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            "text": "ist."
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        ]
      },
      {
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        "id": "pdf-020-line-045",
        "source_page": 20,
        "text": "b) Hat ein Unternehmen eine Betriebsstätte im anderen Ver-",
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          {
            "bbox": [
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            "text": "b)"
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            "bbox": [
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            "text": "Hat"
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            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
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            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
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        ]
      },
      {
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        "text": "tragsstaat, so werden im Fall von Verträgen, insbesondere",
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          {
            "bbox": [
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            ],
            "text": "tragsstaat,"
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          {
            "bbox": [
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            ],
            "text": "so"
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          {
            "bbox": [
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            ],
            "text": "werden"
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          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Fall"
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            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Verträgen,"
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          {
            "bbox": [
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            "text": "insbesondere"
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        ]
      },
      {
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        "id": "pdf-020-line-049",
        "source_page": 20,
        "text": "über Entwürfe, Lieferungen, Einbau oder Bau von gewerb-",
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          {
            "bbox": [
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            ],
            "text": "über"
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            "text": "Entwürfe,"
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            ],
            "text": "Lieferungen,"
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            ],
            "text": "Einbau"
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            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Bau"
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            "bbox": [
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            "text": "von"
          },
          {
            "bbox": [
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            "text": "gewerb-"
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        ]
      },
      {
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        "id": "pdf-020-line-051",
        "source_page": 20,
        "text": "lichen, kaufmännischen oder wissenschaftlichen Ausrüstun-",
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          {
            "bbox": [
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            "text": "lichen,"
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            ],
            "text": "kaufmännischen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "wissenschaftlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Ausrüstun-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-020-line-053",
        "source_page": 20,
        "text": "gen oder Einrichtungen, oder von öffentlichen Aufträgen, die",
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          {
            "bbox": [
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            ],
            "text": "gen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtungen,"
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          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Aufträgen,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        ],
        "id": "pdf-020-line-055",
        "source_page": 20,
        "text": "Gewinne dieser Betriebsstätte nicht auf der Grundlage des",
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          {
            "bbox": [
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              108.1047,
              497.112
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
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            "text": "Betriebsstätte"
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          {
            "bbox": [
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            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Grundlage"
          },
          {
            "bbox": [
              280.34513,
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              293.36883,
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            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-057",
        "source_page": 20,
        "text": "Gesamtvertragspreises, sondern nur auf der Grundlage des",
        "words": [
          {
            "bbox": [
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            "text": "Gesamtvertragspreises,"
          },
          {
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            "text": "sondern"
          },
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            "text": "auf"
          },
          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Grundlage"
          },
          {
            "bbox": [
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            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-059",
        "source_page": 20,
        "text": "Teils des Vertrages ermittelt, der tatsächlich von der Betriebs-",
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          {
            "bbox": [
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            "text": "Teils"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrages"
          },
          {
            "bbox": [
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            ],
            "text": "ermittelt,"
          },
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            "text": "der"
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          {
            "bbox": [
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            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Betriebs-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-061",
        "source_page": 20,
        "text": "stätte in dem Vertragsstaat durchgeführt wird, in dem die",
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            "bbox": [
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            "text": "stätte"
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            "text": "in"
          },
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            "text": "dem"
          },
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            "text": "Vertragsstaat"
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            "text": "durchgeführt"
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            "text": "wird,"
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          {
            "bbox": [
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            ],
            "text": "in"
          },
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            "bbox": [
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            "text": "dem"
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            "text": "die"
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        ]
      },
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        "text": "Betriebsstätte liegt. Gewinne aus der Lieferung von Waren an",
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            "text": "Betriebsstätte"
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            "text": "liegt."
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            "text": "Gewinne"
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            "text": "aus"
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            "text": "der"
          },
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            "text": "Lieferung"
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            "text": "von"
          },
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            "text": "Waren"
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            "bbox": [
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            "text": "an"
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        ]
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      {
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            "text": "Betriebsstätte"
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            "text": "oder"
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            "text": "Gewinne"
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            "text": "im"
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            "text": "Zusammenhang"
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            "text": "mit"
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            "text": "dem"
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        ]
      },
      {
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        "source_page": 20,
        "text": "Teil des Vertrages, der in dem Vertragsstaat durchgeführt",
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            "text": "Teil"
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            "text": "des"
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            ],
            "text": "Vertrages,"
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          {
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            "text": "durchgeführt"
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      {
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        "id": "pdf-020-line-069",
        "source_page": 20,
        "text": "wird, in dem der Sitz des Stammhauses des Unternehmens",
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          {
            "bbox": [
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            "text": "wird,"
          },
          {
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            ],
            "text": "in"
          },
          {
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            ],
            "text": "dem"
          },
          {
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "Sitz"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
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            ],
            "text": "Stammhauses"
          },
          {
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            "text": "des"
          },
          {
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            "text": "Unternehmens"
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        ]
      },
      {
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        "text": "liegt, können nur in diesem Staat besteuert werden.",
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          {
            "bbox": [
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            "text": "liegt,"
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            "text": "können"
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            ],
            "text": "nur"
          },
          {
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            "text": "in"
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            "text": "diesem"
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            "text": "Staat"
          },
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            "text": "besteuert"
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        ]
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        "id": "pdf-020-line-072",
        "source_page": 20,
        "text": "c) Vergütungen für technische Dienstleistungen einschließlich",
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          {
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            "text": "c)"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
          },
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            ],
            "text": "für"
          },
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            "text": "technische"
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            "text": "Dienstleistungen"
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            "text": "einschließlich"
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        ]
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      {
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        "id": "pdf-020-line-074",
        "source_page": 20,
        "text": "Studien oder Entwürfe wissenschaftlicher, geologischer oder",
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            "text": "oder"
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          {
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            "text": "Entwürfe"
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            "text": "wissenschaftlicher,"
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      },
      {
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        "id": "pdf-020-line-076",
        "source_page": 20,
        "text": "technischer Art oder für Konstruktionsverträge einschließlich",
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            ],
            "text": "Art"
          },
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            ],
            "text": "oder"
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            "text": "Konstruktionsverträge"
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          {
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        ]
      },
      {
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        "id": "pdf-020-line-078",
        "source_page": 20,
        "text": "dazugehöriger Blaupausen oder für Beratungs- oder Über-",
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          {
            "bbox": [
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            "text": "dazugehöriger"
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            "text": "Blaupausen"
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          {
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            "text": "oder"
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            "text": "für"
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          {
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            "text": "Beratungs-"
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            "text": "oder"
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            "text": "Über-"
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        "source_page": 20,
        "text": "wachungstätigkeit gelten als Vergütungen, auf die Artikel 7",
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            ],
            "text": "wachungstätigkeit"
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            ],
            "text": "gelten"
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            "text": "als"
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            "text": "Vergütungen,"
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            ],
            "text": "auf"
          },
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            ],
            "text": "die"
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            ],
            "text": "Artikel"
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            ],
            "text": "7"
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        "id": "pdf-020-line-082",
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        "text": "oder Artikel 14 des Abkommens anzuwenden ist. Falls",
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            ],
            "text": "oder"
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            "text": "Artikel"
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            "text": "14"
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            "text": "des"
          },
          {
            "bbox": [
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              626.856,
              204.48008,
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              209.35398,
              626.856,
              255.78387,
              634.216
            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
              260.65777,
              626.856,
              271.57211,
              634.216
            ],
            "text": "ist."
          },
          {
            "bbox": [
              276.44601,
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              634.216
            ],
            "text": "Falls"
          }
        ]
      },
      {
        "bbox": [
          76.77591,
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        ],
        "id": "pdf-020-line-084",
        "source_page": 20,
        "text": "und soweit diese Zahlungen jedoch für einen tatsächlichen",
        "words": [
          {
            "bbox": [
              76.77591,
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              90.39886,
              643.784
            ],
            "text": "und"
          },
          {
            "bbox": [
              93.67476,
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            ],
            "text": "soweit"
          },
          {
            "bbox": [
              120.1696,
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              139.20977,
              643.784
            ],
            "text": "diese"
          },
          {
            "bbox": [
              142.48567,
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              180.07862,
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            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              183.35452,
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              207.47633,
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              210.75223,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              223.49628,
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            ],
            "text": "einen"
          },
          {
            "bbox": [
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            ],
            "text": "tatsächlichen"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-087",
        "source_page": 20,
        "text": "Transfer von Know-how geleistet werden, ist Artikel 12",
        "words": [
          {
            "bbox": [
              76.73225,
              645.992,
              107.58,
              653.352
            ],
            "text": "Transfer"
          },
          {
            "bbox": [
              111.66315,
              645.992,
              125.22475,
              653.352
            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Know-how"
          },
          {
            "bbox": [
              173.7417,
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            ],
            "text": "geleistet"
          },
          {
            "bbox": [
              209.5039,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              243.69315,
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              252.4218,
              653.352
            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "12"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-020-line-088",
        "source_page": 20,
        "text": "anzuwenden.",
        "words": [
          {
            "bbox": [
              76.773,
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              126.6021,
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            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
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        ],
        "id": "pdf-020-line-089",
        "source_page": 20,
        "text": "2. Z u d e n A r t i k e l n 10 u n d 11:",
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          {
            "bbox": [
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            "text": "2."
          },
          {
            "bbox": [
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            ],
            "text": "Z"
          },
          {
            "bbox": [
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            ],
            "text": "u"
          },
          {
            "bbox": [
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            ],
            "text": "d"
          },
          {
            "bbox": [
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            ],
            "text": "e"
          },
          {
            "bbox": [
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            ],
            "text": "n"
          },
          {
            "bbox": [
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            ],
            "text": "A"
          },
          {
            "bbox": [
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            ],
            "text": "r"
          },
          {
            "bbox": [
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            ],
            "text": "t"
          },
          {
            "bbox": [
              127.67221,
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            ],
            "text": "i"
          },
          {
            "bbox": [
              130.78032,
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            ],
            "text": "k"
          },
          {
            "bbox": [
              136.26146,
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              140.55209,
              681.112
            ],
            "text": "e"
          },
          {
            "bbox": [
              141.88642,
              673.752,
              143.6602,
              681.112
            ],
            "text": "l"
          },
          {
            "bbox": [
              144.99453,
              673.752,
              149.43697,
              681.112
            ],
            "text": "n"
          },
          {
            "bbox": [
              152.99252,
              673.752,
              161.8774,
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            ],
            "text": "10"
          },
          {
            "bbox": [
              165.43295,
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              169.87539,
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            ],
            "text": "u"
          },
          {
            "bbox": [
              171.20972,
              673.752,
              175.65216,
              681.112
            ],
            "text": "n"
          },
          {
            "bbox": [
              176.98649,
              673.752,
              181.72456,
              681.112
            ],
            "text": "d"
          },
          {
            "bbox": [
              186.61444,
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              197.72054,
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            ],
            "text": "11:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-091",
        "source_page": 20,
        "text": "Ungeachtet der Artikel 10 und 11 können Dividenden und Zinsen",
        "words": [
          {
            "bbox": [
              64.02387,
              687.632,
              105.42805,
              694.992
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              107.49746,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              145.66569,
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            ],
            "text": "10"
          },
          {
            "bbox": [
              156.61998,
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              170.24293,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              172.31234,
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              181.19722,
              695.0
            ],
            "text": "11"
          },
          {
            "bbox": [
              183.26663,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              211.67108,
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              253.85029,
              687.64,
              267.47324,
              695.0
            ],
            "text": "und"
          },
          {
            "bbox": [
              269.54265,
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            ],
            "text": "Zinsen"
          }
        ]
      },
      {
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        ],
        "id": "pdf-020-line-093",
        "source_page": 20,
        "text": "in dem Vertragsstaat, aus dem sie stammen, nach dem Recht",
        "words": [
          {
            "bbox": [
              63.99191,
              697.208,
              70.20813,
              704.568
            ],
            "text": "in"
          },
          {
            "bbox": [
              73.46006,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              92.55616,
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              142.26994,
              704.568
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              145.52187,
              697.208,
              158.24994,
              704.568
            ],
            "text": "aus"
          },
          {
            "bbox": [
              161.50187,
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              177.34604,
              704.568
            ],
            "text": "dem"
          },
          {
            "bbox": [
              180.59797,
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              190.65738,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              193.90931,
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            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              232.54895,
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              250.0071,
              704.568
            ],
            "text": "nach"
          },
          {
            "bbox": [
              253.25903,
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              269.1032,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              272.35513,
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              704.568
            ],
            "text": "Recht"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-095",
        "source_page": 20,
        "text": "dieses Staates besteuert werden, wenn sie",
        "words": [
          {
            "bbox": [
              63.99191,
              706.776,
              87.07502,
              714.136
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              89.29624,
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              116.37435,
              714.136
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              118.59557,
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              152.33734,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              154.55856,
              706.776,
              183.25864,
              714.136
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              185.47986,
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              204.71179,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              206.93301,
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            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-020-line-097",
        "source_page": 20,
        "text": "a) auf Rechten oder Forderungen mit Gewinnbeteiligung ein-",
        "words": [
          {
            "bbox": [
              63.99191,
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              70.35195,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
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              87.83407,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              91.62932,
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              121.37609,
              726.856
            ],
            "text": "Rechten"
          },
          {
            "bbox": [
              125.17134,
              719.488,
              141.44697,
              726.848
            ],
            "text": "oder"
          },
          {
            "bbox": [
              145.24222,
              719.488,
              190.96899,
              726.848
            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
              194.76424,
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              205.87034,
              726.848
            ],
            "text": "mit"
          },
          {
            "bbox": [
              209.66559,
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              275.95862,
              726.848
            ],
            "text": "Gewinnbeteiligung"
          },
          {
            "bbox": [
              279.75387,
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              726.848
            ],
            "text": "ein-"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
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        ],
        "id": "pdf-020-line-099",
        "source_page": 20,
        "text": "schließlich der Einkünfte eines stillen Gesellschafters aus",
        "words": [
          {
            "bbox": [
              76.73596,
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              114.02529,
              736.416
            ],
            "text": "schließlich"
          },
          {
            "bbox": [
              118.56361,
              729.056,
              130.25298,
              736.416
            ],
            "text": "der"
          },
          {
            "bbox": [
              134.7913,
              729.056,
              168.09362,
              736.416
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              172.63194,
              729.056,
              191.42442,
              736.416
            ],
            "text": "eines"
          },
          {
            "bbox": [
              195.96274,
              729.056,
              216.529,
              736.416
            ],
            "text": "stillen"
          },
          {
            "bbox": [
              221.06732,
              729.056,
              276.10244,
              736.416
            ],
            "text": "Gesellschafters"
          },
          {
            "bbox": [
              280.64076,
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            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-101",
        "source_page": 20,
        "text": "seiner Beteiligung als stiller Gesellschafter oder der Einkünfte",
        "words": [
          {
            "bbox": [
              76.73596,
              738.624,
              98.18911,
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
              100.20259,
              738.624,
              140.15259,
              745.984
            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
              142.16607,
              738.624,
              152.22548,
              745.984
            ],
            "text": "als"
          },
          {
            "bbox": [
              154.23896,
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              173.01546,
              745.984
            ],
            "text": "stiller"
          },
          {
            "bbox": [
              175.02894,
              738.624,
              226.06906,
              745.984
            ],
            "text": "Gesellschafter"
          },
          {
            "bbox": [
              228.08254,
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              244.35817,
              745.984
            ],
            "text": "oder"
          },
          {
            "bbox": [
              246.37165,
              738.624,
              258.06102,
              745.984
            ],
            "text": "der"
          },
          {
            "bbox": [
              260.0745,
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            ],
            "text": "Einkünfte"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
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        ],
        "id": "pdf-020-line-103",
        "source_page": 20,
        "text": "aus partiarischen Darlehen oder Gewinnobligationen im",
        "words": [
          {
            "bbox": [
              76.73596,
              748.192,
              89.46403,
              755.552
            ],
            "text": "aus"
          },
          {
            "bbox": [
              95.50447,
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              141.67069,
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            ],
            "text": "partiarischen"
          },
          {
            "bbox": [
              147.71113,
              748.192,
              179.52731,
              755.552
            ],
            "text": "Darlehen"
          },
          {
            "bbox": [
              185.56775,
              748.192,
              201.83539,
              755.552
            ],
            "text": "oder"
          },
          {
            "bbox": [
              207.87583,
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              278.74713,
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            ],
            "text": "Gewinnobligationen"
          },
          {
            "bbox": [
              284.78757,
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            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-020-line-105",
        "source_page": 20,
        "text": "Sinne des Steuerrechts der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              76.74395,
              757.76,
              96.87076,
              765.12
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              101.9524,
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              114.9761,
              765.12
            ],
            "text": "des"
          },
          {
            "bbox": [
              120.05774,
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              165.6327,
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            ],
            "text": "Steuerrechts"
          },
          {
            "bbox": [
              170.71434,
              757.76,
              182.40371,
              765.12
            ],
            "text": "der"
          },
          {
            "bbox": [
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              243.43133,
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            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              248.51297,
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            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
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        ],
        "id": "pdf-020-line-107",
        "source_page": 20,
        "text": "beruhen und",
        "words": [
          {
            "bbox": [
              76.73596,
              767.328,
              106.04328,
              774.688
            ],
            "text": "beruhen"
          },
          {
            "bbox": [
              108.2645,
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              121.88745,
              774.688
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-003",
        "source_page": 21,
        "text": "b) bei der Ermittlung der Gewinne des Schuldners der Dividen-",
        "words": [
          {
            "bbox": [
              59.57037,
              79.856,
              66.38688,
              87.216
            ],
            "text": "b)"
          },
          {
            "bbox": [
              72.3303,
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              83.15982,
              87.216
            ],
            "text": "bei"
          },
          {
            "bbox": [
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              97.37757,
              87.216
            ],
            "text": "der"
          },
          {
            "bbox": [
              99.87669,
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              136.37025,
              87.216
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
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              150.588,
              87.216
            ],
            "text": "der"
          },
          {
            "bbox": [
              153.08712,
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              184.51035,
              87.216
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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              200.0097,
              87.216
            ],
            "text": "des"
          },
          {
            "bbox": [
              202.50882,
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              242.85519,
              87.216
            ],
            "text": "Schuldners"
          },
          {
            "bbox": [
              245.35431,
              79.856,
              257.07294,
              87.216
            ],
            "text": "der"
          },
          {
            "bbox": [
              259.57206,
              79.856,
              289.38528,
              87.216
            ],
            "text": "Dividen-"
          }
        ]
      },
      {
        "bbox": [
          72.38637,
          89.424,
          195.59619,
          96.784
        ],
        "id": "pdf-021-line-005",
        "source_page": 21,
        "text": "den oder Zinsen abzugsfähig sind.",
        "words": [
          {
            "bbox": [
              72.38637,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              132.70167,
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            ],
            "text": "abzugsfähig"
          },
          {
            "bbox": [
              178.3827,
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            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-007",
        "source_page": 21,
        "text": "3. Z u A r t i k e l 26:",
        "words": [
          {
            "bbox": [
              59.65047,
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            ],
            "text": "3."
          },
          {
            "bbox": [
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            ],
            "text": "Z"
          },
          {
            "bbox": [
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              83.08773,
              117.936
            ],
            "text": "u"
          },
          {
            "bbox": [
              87.90174,
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            ],
            "text": "A"
          },
          {
            "bbox": [
              94.42188,
              110.576,
              97.08921,
              117.936
            ],
            "text": "r"
          },
          {
            "bbox": [
              98.41887,
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              100.94202,
              117.936
            ],
            "text": "t"
          },
          {
            "bbox": [
              102.27168,
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              104.0499,
              117.936
            ],
            "text": "i"
          },
          {
            "bbox": [
              105.37956,
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              109.53675,
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            ],
            "text": "k"
          },
          {
            "bbox": [
              110.86641,
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              117.936
            ],
            "text": "e"
          },
          {
            "bbox": [
              116.49744,
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              118.27566,
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            ],
            "text": "l"
          },
          {
            "bbox": [
              123.16977,
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            ],
            "text": "26:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-009",
        "source_page": 21,
        "text": "Werden aufgrund dieses Abkommens nach Maßgabe des inner-",
        "words": [
          {
            "bbox": [
              59.56236,
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              87.44517,
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            ],
            "text": "Werden"
          },
          {
            "bbox": [
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              149.73894,
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              194.83524,
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              197.22222,
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              214.73208,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              217.11906,
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            ],
            "text": "Maßgabe"
          },
          {
            "bbox": [
              253.18008,
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              266.23638,
              134.464
            ],
            "text": "des"
          },
          {
            "bbox": [
              268.62336,
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              289.32921,
              134.464
            ],
            "text": "inner-"
          }
        ]
      },
      {
        "bbox": [
          59.56236,
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          289.4013,
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        ],
        "id": "pdf-021-line-011",
        "source_page": 21,
        "text": "staatlichen Rechts personenbezogene Daten übermittelt, so sind",
        "words": [
          {
            "bbox": [
              59.56236,
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              98.2827,
              144.032
            ],
            "text": "staatlichen"
          },
          {
            "bbox": [
              100.2852,
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              125.34849,
              144.032
            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              127.35099,
              136.672,
              195.94062,
              144.032
            ],
            "text": "personenbezogene"
          },
          {
            "bbox": [
              197.94312,
              136.672,
              219.1536,
              144.032
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              221.1561,
              136.672,
              261.80685,
              144.032
            ],
            "text": "übermittelt,"
          },
          {
            "bbox": [
              263.80935,
              136.672,
              272.41209,
              144.032
            ],
            "text": "so"
          },
          {
            "bbox": [
              274.41459,
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            ],
            "text": "sind"
          }
        ]
      },
      {
        "bbox": [
          59.63445,
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          271.59507,
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        ],
        "id": "pdf-021-line-013",
        "source_page": 21,
        "text": "ergänzend die nachfolgenden Bestimmungen anzuwenden:",
        "words": [
          {
            "bbox": [
              59.63445,
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              97.23339,
              153.6
            ],
            "text": "ergänzend"
          },
          {
            "bbox": [
              99.46017,
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              110.28969,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              112.51647,
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              165.63078,
              153.6
            ],
            "text": "nachfolgenden"
          },
          {
            "bbox": [
              167.85756,
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              221.76486,
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            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              223.99164,
              146.24,
              271.59507,
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            ],
            "text": "anzuwenden:"
          }
        ]
      },
      {
        "bbox": [
          59.61042,
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        ],
        "id": "pdf-021-line-015",
        "source_page": 21,
        "text": "a) Die Verwendung der Daten durch den empfangenden Ver-",
        "words": [
          {
            "bbox": [
              59.61042,
              161.096,
              65.97837,
              168.456
            ],
            "text": "a)"
          },
          {
            "bbox": [
              72.37035,
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              84.08097,
              168.456
            ],
            "text": "Die"
          },
          {
            "bbox": [
              87.58935,
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              132.52545,
              168.456
            ],
            "text": "Verwendung"
          },
          {
            "bbox": [
              135.96975,
              161.096,
              147.68838,
              168.456
            ],
            "text": "der"
          },
          {
            "bbox": [
              151.19676,
              161.096,
              172.40724,
              168.456
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              175.91562,
              161.096,
              196.54137,
              168.456
            ],
            "text": "durch"
          },
          {
            "bbox": [
              200.04975,
              161.096,
              213.55461,
              168.456
            ],
            "text": "den"
          },
          {
            "bbox": [
              217.06299,
              161.096,
              270.92223,
              168.456
            ],
            "text": "empfangenden"
          },
          {
            "bbox": [
              274.36653,
              161.096,
              289.34523,
              168.456
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          72.34632,
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        ],
        "id": "pdf-021-line-017",
        "source_page": 21,
        "text": "tragsstaat ist nur zu dem angegebenen Zweck und nur zu den",
        "words": [
          {
            "bbox": [
              72.34632,
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            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              109.88919,
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              118.19556,
              178.024
            ],
            "text": "ist"
          },
          {
            "bbox": [
              119.9898,
              170.664,
              131.56425,
              178.024
            ],
            "text": "nur"
          },
          {
            "bbox": [
              133.35849,
              170.664,
              141.65685,
              178.024
            ],
            "text": "zu"
          },
          {
            "bbox": [
              143.45109,
              170.664,
              159.33492,
              178.024
            ],
            "text": "dem"
          },
          {
            "bbox": [
              161.12115,
              170.664,
              209.83797,
              178.024
            ],
            "text": "angegebenen"
          },
          {
            "bbox": [
              211.63221,
              170.664,
              235.34982,
              178.024
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              237.14406,
              170.664,
              250.80111,
              178.024
            ],
            "text": "und"
          },
          {
            "bbox": [
              252.59535,
              170.664,
              264.1698,
              178.024
            ],
            "text": "nur"
          },
          {
            "bbox": [
              265.96404,
              170.664,
              274.2624,
              178.024
            ],
            "text": "zu"
          },
          {
            "bbox": [
              275.97193,
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              289.32605,
              178.024
            ],
            "text": "den"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-019",
        "source_page": 21,
        "text": "durch den übermittelnden Vertragsstaat vorgeschriebenen",
        "words": [
          {
            "bbox": [
              72.3303,
              180.232,
              92.95605,
              187.592
            ],
            "text": "durch"
          },
          {
            "bbox": [
              97.36155,
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              187.592
            ],
            "text": "den"
          },
          {
            "bbox": [
              115.27191,
              180.232,
              169.13115,
              187.592
            ],
            "text": "übermittelnden"
          },
          {
            "bbox": [
              173.53665,
              180.232,
              221.05998,
              187.592
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              225.46548,
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              289.4013,
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            ],
            "text": "vorgeschriebenen"
          }
        ]
      },
      {
        "bbox": [
          72.40239,
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        ],
        "id": "pdf-021-line-021",
        "source_page": 21,
        "text": "Bedingungen zulässig.",
        "words": [
          {
            "bbox": [
              72.40239,
              189.8,
              119.92572,
              197.16
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              122.1525,
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              153.14319,
              197.16
            ],
            "text": "zulässig."
          }
        ]
      },
      {
        "bbox": [
          59.5944,
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          212.024
        ],
        "id": "pdf-021-line-022",
        "source_page": 21,
        "text": "b) Der empfangende Vertragsstaat unterrichtet den übermitteln-",
        "words": [
          {
            "bbox": [
              59.5944,
              204.656,
              66.41091,
              212.016
            ],
            "text": "b)"
          },
          {
            "bbox": [
              72.35433,
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              84.95406,
              212.016
            ],
            "text": "Der"
          },
          {
            "bbox": [
              86.87646,
              204.656,
              136.28214,
              212.016
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              138.20454,
              204.656,
              185.74389,
              212.016
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              187.66629,
              204.664,
              228.61341,
              212.024
            ],
            "text": "unterrichtet"
          },
          {
            "bbox": [
              230.53581,
              204.664,
              244.04067,
              212.024
            ],
            "text": "den"
          },
          {
            "bbox": [
              245.96307,
              204.664,
              289.34523,
              212.024
            ],
            "text": "übermitteln-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-024",
        "source_page": 21,
        "text": "den Vertragsstaat auf Ersuchen über die Verwendung der",
        "words": [
          {
            "bbox": [
              72.34632,
              214.232,
              85.85118,
              221.592
            ],
            "text": "den"
          },
          {
            "bbox": [
              89.80812,
              214.232,
              137.41956,
              221.592
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              141.3765,
              214.232,
              152.50239,
              221.592
            ],
            "text": "auf"
          },
          {
            "bbox": [
              156.45933,
              214.232,
              189.90909,
              221.592
            ],
            "text": "Ersuchen"
          },
          {
            "bbox": [
              193.86603,
              214.232,
              210.03822,
              221.592
            ],
            "text": "über"
          },
          {
            "bbox": [
              213.99516,
              214.232,
              224.82468,
              221.592
            ],
            "text": "die"
          },
          {
            "bbox": [
              228.78162,
              214.232,
              273.71772,
              221.592
            ],
            "text": "Verwendung"
          },
          {
            "bbox": [
              277.67466,
              214.232,
              289.39329,
              221.592
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          72.39438,
          223.8,
          280.06965,
          231.16
        ],
        "id": "pdf-021-line-026",
        "source_page": 21,
        "text": "übermittelten Daten und die dadurch erzielten Ergebnisse.",
        "words": [
          {
            "bbox": [
              72.39438,
              223.8,
              119.50119,
              231.16
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              121.72797,
              223.8,
              142.93845,
              231.16
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              145.16523,
              223.8,
              158.82228,
              231.16
            ],
            "text": "und"
          },
          {
            "bbox": [
              161.04906,
              223.8,
              171.87858,
              231.16
            ],
            "text": "die"
          },
          {
            "bbox": [
              174.10536,
              223.8,
              203.78241,
              231.16
            ],
            "text": "dadurch"
          },
          {
            "bbox": [
              206.00919,
              223.8,
              235.86246,
              231.16
            ],
            "text": "erzielten"
          },
          {
            "bbox": [
              238.08924,
              223.8,
              280.06965,
              231.16
            ],
            "text": "Ergebnisse."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-028",
        "source_page": 21,
        "text": "c) Personenbezogene Daten dürfen nur an die zuständigen",
        "words": [
          {
            "bbox": [
              59.61843,
              238.656,
              65.98638,
              246.016
            ],
            "text": "c)"
          },
          {
            "bbox": [
              72.37836,
              238.656,
              143.39502,
              246.016
            ],
            "text": "Personenbezogene"
          },
          {
            "bbox": [
              147.384,
              238.656,
              169.11513,
              246.016
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              173.10411,
              238.656,
              196.74162,
              246.016
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              200.7306,
              238.656,
              212.56137,
              246.016
            ],
            "text": "nur"
          },
          {
            "bbox": [
              216.55035,
              238.656,
              225.43344,
              246.016
            ],
            "text": "an"
          },
          {
            "bbox": [
              229.42242,
              238.656,
              240.50826,
              246.016
            ],
            "text": "die"
          },
          {
            "bbox": [
              244.49724,
              238.656,
              289.3212,
              246.016
            ],
            "text": "zuständigen"
          }
        ]
      },
      {
        "bbox": [
          72.32229,
          248.224,
          289.27314,
          255.584
        ],
        "id": "pdf-021-line-030",
        "source_page": 21,
        "text": "Stellen übermittelt werden. Die weitere Übermittlung an",
        "words": [
          {
            "bbox": [
              72.32229,
              248.224,
              97.41762,
              255.584
            ],
            "text": "Stellen"
          },
          {
            "bbox": [
              101.93526,
              248.224,
              141.64884,
              255.584
            ],
            "text": "übermittelt"
          },
          {
            "bbox": [
              146.16648,
              248.224,
              175.70736,
              255.584
            ],
            "text": "werden."
          },
          {
            "bbox": [
              180.29709,
              248.224,
              192.27204,
              255.584
            ],
            "text": "Die"
          },
          {
            "bbox": [
              196.78968,
              248.224,
              223.50303,
              255.584
            ],
            "text": "weitere"
          },
          {
            "bbox": [
              228.02067,
              248.224,
              275.87241,
              255.584
            ],
            "text": "Übermittlung"
          },
          {
            "bbox": [
              280.39005,
              248.224,
              289.27314,
              255.584
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-032",
        "source_page": 21,
        "text": "andere Stellen darf nur mit vorheriger Zustimmung des",
        "words": [
          {
            "bbox": [
              72.27423,
              257.792,
              97.76205,
              265.152
            ],
            "text": "andere"
          },
          {
            "bbox": [
              102.3678,
              257.792,
              127.46313,
              265.152
            ],
            "text": "Stellen"
          },
          {
            "bbox": [
              132.06888,
              257.792,
              146.54295,
              265.152
            ],
            "text": "darf"
          },
          {
            "bbox": [
              151.1487,
              257.792,
              162.97947,
              265.152
            ],
            "text": "nur"
          },
          {
            "bbox": [
              167.58522,
              257.792,
              178.97544,
              265.152
            ],
            "text": "mit"
          },
          {
            "bbox": [
              183.58119,
              257.792,
              220.77162,
              265.152
            ],
            "text": "vorheriger"
          },
          {
            "bbox": [
              225.42543,
              257.792,
              271.40283,
              265.152
            ],
            "text": "Zustimmung"
          },
          {
            "bbox": [
              276.00858,
              257.792,
              289.3212,
              265.152
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          72.32229,
          267.36,
          218.47275,
          274.72
        ],
        "id": "pdf-021-line-034",
        "source_page": 21,
        "text": "übermittelnden Vertragsstaats erfolgen.",
        "words": [
          {
            "bbox": [
              72.32229,
              267.36,
              127.85562,
              274.72
            ],
            "text": "übermittelnden"
          },
          {
            "bbox": [
              130.33872,
              267.36,
              183.6693,
              274.72
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              186.1524,
              267.36,
              218.47275,
              274.72
            ],
            "text": "erfolgen."
          }
        ]
      },
      {
        "bbox": [
          59.52231,
          282.216,
          289.30518,
          289.576
        ],
        "id": "pdf-021-line-036",
        "source_page": 21,
        "text": "d) Der übermittelnde Vertragsstaat ist verpflichtet, auf die",
        "words": [
          {
            "bbox": [
              59.52231,
              282.216,
              66.33882,
              289.576
            ],
            "text": "d)"
          },
          {
            "bbox": [
              72.28224,
              282.216,
              85.1463,
              289.576
            ],
            "text": "Der"
          },
          {
            "bbox": [
              90.04041,
              282.216,
              141.06411,
              289.576
            ],
            "text": "übermittelnde"
          },
          {
            "bbox": [
              145.95822,
              282.216,
              195.10758,
              289.576
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              200.00169,
              282.216,
              208.56438,
              289.576
            ],
            "text": "ist"
          },
          {
            "bbox": [
              213.45849,
              282.216,
              257.04891,
              289.576
            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
              261.94302,
              282.216,
              273.32523,
              289.576
            ],
            "text": "auf"
          },
          {
            "bbox": [
              278.21934,
              282.216,
              289.30518,
              289.576
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          72.30627,
          291.784,
          289.32921,
          299.144
        ],
        "id": "pdf-021-line-038",
        "source_page": 21,
        "text": "Richtigkeit der zu übermittelnden Daten sowie auf die",
        "words": [
          {
            "bbox": [
              72.30627,
              291.784,
              111.26691,
              299.144
            ],
            "text": "Richtigkeit"
          },
          {
            "bbox": [
              116.48943,
              291.784,
              128.46438,
              299.144
            ],
            "text": "der"
          },
          {
            "bbox": [
              133.6869,
              291.784,
              142.11342,
              299.144
            ],
            "text": "zu"
          },
          {
            "bbox": [
              147.39201,
              291.784,
              202.92534,
              299.144
            ],
            "text": "übermittelnden"
          },
          {
            "bbox": [
              208.14786,
              291.784,
              229.87899,
              299.144
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              235.10151,
              291.784,
              256.36806,
              299.144
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              261.59058,
              291.784,
              272.97279,
              299.144
            ],
            "text": "auf"
          },
          {
            "bbox": [
              278.19531,
              291.784,
              289.32921,
              299.144
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          72.3303,
          301.352,
          289.39329,
          308.712
        ],
        "id": "pdf-021-line-040",
        "source_page": 21,
        "text": "Erforderlichkeit und Verhältnismäßigkeit in Bezug auf den mit",
        "words": [
          {
            "bbox": [
              72.3303,
              301.352,
              126.3177,
              308.712
            ],
            "text": "Erforderlichkeit"
          },
          {
            "bbox": [
              128.45637,
              301.352,
              142.11342,
              308.712
            ],
            "text": "und"
          },
          {
            "bbox": [
              144.25209,
              301.352,
              214.03521,
              308.712
            ],
            "text": "Verhältnismäßigkeit"
          },
          {
            "bbox": [
              216.17388,
              301.352,
              222.40566,
              308.712
            ],
            "text": "in"
          },
          {
            "bbox": [
              224.54433,
              301.352,
              247.22064,
              308.712
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              249.35931,
              301.352,
              260.4852,
              308.712
            ],
            "text": "auf"
          },
          {
            "bbox": [
              262.62387,
              301.352,
              276.12873,
              308.712
            ],
            "text": "den"
          },
          {
            "bbox": [
              278.2674,
              301.352,
              289.39329,
              308.712
            ],
            "text": "mit"
          }
        ]
      },
      {
        "bbox": [
          72.39438,
          310.92,
          289.36926,
          318.28
        ],
        "id": "pdf-021-line-042",
        "source_page": 21,
        "text": "der Übermittlung verfolgten Zweck zu achten. Dabei sind",
        "words": [
          {
            "bbox": [
              72.39438,
              310.92,
              84.11301,
              318.28
            ],
            "text": "der"
          },
          {
            "bbox": [
              88.1901,
              310.92,
              134.61606,
              318.28
            ],
            "text": "Übermittlung"
          },
          {
            "bbox": [
              138.76524,
              310.92,
              174.36168,
              318.28
            ],
            "text": "verfolgten"
          },
          {
            "bbox": [
              178.51086,
              310.92,
              202.22847,
              318.28
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              206.37765,
              310.92,
              214.67601,
              318.28
            ],
            "text": "zu"
          },
          {
            "bbox": [
              218.76111,
              310.92,
              245.32227,
              318.28
            ],
            "text": "achten."
          },
          {
            "bbox": [
              249.47145,
              310.92,
              270.23337,
              318.28
            ],
            "text": "Dabei"
          },
          {
            "bbox": [
              274.38255,
              310.92,
              289.36926,
              318.28
            ],
            "text": "sind"
          }
        ]
      },
      {
        "bbox": [
          72.37035,
          320.488,
          289.34523,
          327.848
        ],
        "id": "pdf-021-line-044",
        "source_page": 21,
        "text": "die nach dem geltenden innerstaatlichen Recht bestehen-",
        "words": [
          {
            "bbox": [
              72.37035,
              320.488,
              83.19186,
              327.848
            ],
            "text": "die"
          },
          {
            "bbox": [
              87.15681,
              320.488,
              104.66667,
              327.848
            ],
            "text": "nach"
          },
          {
            "bbox": [
              108.63963,
              320.488,
              124.52346,
              327.848
            ],
            "text": "dem"
          },
          {
            "bbox": [
              128.48841,
              320.488,
              163.8846,
              327.848
            ],
            "text": "geltenden"
          },
          {
            "bbox": [
              167.85756,
              320.488,
              224.23194,
              327.848
            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              228.2049,
              320.488,
              249.26319,
              327.848
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              253.23615,
              320.488,
              289.34523,
              327.848
            ],
            "text": "bestehen-"
          }
        ]
      },
      {
        "bbox": [
          72.34632,
          330.056,
          289.38528,
          337.416
        ],
        "id": "pdf-021-line-046",
        "source_page": 21,
        "text": "den Übermittlungsverbote zu beachten. Erweist sich, dass",
        "words": [
          {
            "bbox": [
              72.34632,
              330.056,
              85.83516,
              337.416
            ],
            "text": "den"
          },
          {
            "bbox": [
              89.51175,
              330.056,
              167.0886,
              337.416
            ],
            "text": "Übermittlungsverbote"
          },
          {
            "bbox": [
              170.76519,
              330.056,
              179.06355,
              337.416
            ],
            "text": "zu"
          },
          {
            "bbox": [
              182.68407,
              330.056,
              218.29653,
              337.416
            ],
            "text": "beachten."
          },
          {
            "bbox": [
              221.97312,
              330.056,
              248.20587,
              337.416
            ],
            "text": "Erweist"
          },
          {
            "bbox": [
              251.88246,
              330.056,
              268.64739,
              337.416
            ],
            "text": "sich,"
          },
          {
            "bbox": [
              272.32398,
              330.056,
              289.38528,
              337.416
            ],
            "text": "dass"
          }
        ]
      },
      {
        "bbox": [
          72.38637,
          339.624,
          289.36125,
          346.984
        ],
        "id": "pdf-021-line-048",
        "source_page": 21,
        "text": "unrichtige Daten oder Daten, die nicht übermittelt werden",
        "words": [
          {
            "bbox": [
              72.38637,
              339.624,
              107.62236,
              346.984
            ],
            "text": "unrichtige"
          },
          {
            "bbox": [
              111.55527,
              339.624,
              132.76575,
              346.984
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              136.69866,
              339.624,
              153.01503,
              346.984
            ],
            "text": "oder"
          },
          {
            "bbox": [
              156.94794,
              339.624,
              180.3852,
              346.984
            ],
            "text": "Daten,"
          },
          {
            "bbox": [
              184.31811,
              339.624,
              195.14763,
              346.984
            ],
            "text": "die"
          },
          {
            "bbox": [
              199.08054,
              339.624,
              216.5904,
              346.984
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              220.46724,
              339.624,
              258.89121,
              346.984
            ],
            "text": "übermittelt"
          },
          {
            "bbox": [
              262.82412,
              339.624,
              289.36125,
              346.984
            ],
            "text": "werden"
          }
        ]
      },
      {
        "bbox": [
          72.36234,
          349.192,
          289.34523,
          356.552
        ],
        "id": "pdf-021-line-050",
        "source_page": 21,
        "text": "durften, übermittelt worden sind, so ist dies dem empfan-",
        "words": [
          {
            "bbox": [
              72.36234,
              349.192,
              100.10898,
              356.552
            ],
            "text": "durften,"
          },
          {
            "bbox": [
              103.75353,
              349.192,
              142.11342,
              356.552
            ],
            "text": "übermittelt"
          },
          {
            "bbox": [
              145.75797,
              349.192,
              172.59147,
              356.552
            ],
            "text": "worden"
          },
          {
            "bbox": [
              176.23602,
              349.192,
              193.44951,
              356.552
            ],
            "text": "sind,"
          },
          {
            "bbox": [
              197.09406,
              349.192,
              205.6968,
              356.552
            ],
            "text": "so"
          },
          {
            "bbox": [
              209.34135,
              349.192,
              217.64772,
              356.552
            ],
            "text": "ist"
          },
          {
            "bbox": [
              221.29227,
              349.192,
              236.12679,
              356.552
            ],
            "text": "dies"
          },
          {
            "bbox": [
              239.77134,
              349.192,
              255.59109,
              356.552
            ],
            "text": "dem"
          },
          {
            "bbox": [
              259.22763,
              349.192,
              289.34523,
              356.552
            ],
            "text": "empfan-"
          }
        ]
      },
      {
        "bbox": [
          72.34632,
          358.76,
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        ],
        "id": "pdf-021-line-052",
        "source_page": 21,
        "text": "genden Vertragsstaat unverzüglich mitzuteilen. Dieser ist",
        "words": [
          {
            "bbox": [
              72.34632,
              358.76,
              99.84465,
              366.12
            ],
            "text": "genden"
          },
          {
            "bbox": [
              103.76955,
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              152.91891,
              366.12
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              156.84381,
              358.76,
              203.3739,
              366.12
            ],
            "text": "unverzüglich"
          },
          {
            "bbox": [
              207.2988,
              358.76,
              249.50349,
              366.12
            ],
            "text": "mitzuteilen."
          },
          {
            "bbox": [
              253.42839,
              358.76,
              276.76152,
              366.12
            ],
            "text": "Dieser"
          },
          {
            "bbox": [
              280.68642,
              358.76,
              289.32921,
              366.12
            ],
            "text": "ist"
          }
        ]
      },
      {
        "bbox": [
          72.3303,
          368.328,
          289.39329,
          375.688
        ],
        "id": "pdf-021-line-054",
        "source_page": 21,
        "text": "verpflichtet, die Berichtigung oder Löschung solcher Daten",
        "words": [
          {
            "bbox": [
              72.3303,
              368.328,
              114.31071,
              375.688
            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
              117.64287,
              368.328,
              128.47239,
              375.688
            ],
            "text": "die"
          },
          {
            "bbox": [
              131.80455,
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              177.18921,
              375.688
            ],
            "text": "Berichtigung"
          },
          {
            "bbox": [
              180.52137,
              368.328,
              196.76565,
              375.688
            ],
            "text": "oder"
          },
          {
            "bbox": [
              200.09781,
              368.328,
              235.4139,
              375.688
            ],
            "text": "Löschung"
          },
          {
            "bbox": [
              238.74606,
              368.328,
              264.85065,
              375.688
            ],
            "text": "solcher"
          },
          {
            "bbox": [
              268.18281,
              368.328,
              289.39329,
              375.688
            ],
            "text": "Daten"
          }
        ]
      },
      {
        "bbox": [
          72.39438,
          377.896,
          122.88942,
          385.256
        ],
        "id": "pdf-021-line-055",
        "source_page": 21,
        "text": "vorzunehmen.",
        "words": [
          {
            "bbox": [
              72.39438,
              377.896,
              122.88942,
              385.256
            ],
            "text": "vorzunehmen."
          }
        ]
      },
      {
        "bbox": [
          59.57037,
          392.752,
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        ],
        "id": "pdf-021-line-056",
        "source_page": 21,
        "text": "e) Dem Betroffenen ist auf Antrag über die zu seiner Person",
        "words": [
          {
            "bbox": [
              59.57037,
              392.752,
              65.93832,
              400.112
            ],
            "text": "e)"
          },
          {
            "bbox": [
              72.3303,
              392.752,
              89.09523,
              400.112
            ],
            "text": "Dem"
          },
          {
            "bbox": [
              92.79585,
              392.752,
              134.61606,
              400.112
            ],
            "text": "Betroffenen"
          },
          {
            "bbox": [
              138.32469,
              392.752,
              146.63106,
              400.112
            ],
            "text": "ist"
          },
          {
            "bbox": [
              150.33969,
              392.752,
              161.46558,
              400.112
            ],
            "text": "auf"
          },
          {
            "bbox": [
              165.17421,
              392.752,
              188.85177,
              400.112
            ],
            "text": "Antrag"
          },
          {
            "bbox": [
              192.5604,
              392.752,
              208.73259,
              400.112
            ],
            "text": "über"
          },
          {
            "bbox": [
              212.44122,
              392.752,
              223.27074,
              400.112
            ],
            "text": "die"
          },
          {
            "bbox": [
              226.97937,
              392.752,
              235.27773,
              400.112
            ],
            "text": "zu"
          },
          {
            "bbox": [
              238.98636,
              392.752,
              260.49321,
              400.112
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              264.20184,
              392.752,
              289.41732,
              400.112
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          72.41841,
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        ],
        "id": "pdf-021-line-058",
        "source_page": 21,
        "text": "übermittelten Daten sowie über den vorgesehenen Verwen-",
        "words": [
          {
            "bbox": [
              72.41841,
              402.32,
              119.50119,
              409.68
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              122.51295,
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              143.72343,
              409.68
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              146.73519,
              402.32,
              167.48109,
              409.68
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              170.49285,
              402.32,
              186.66504,
              409.68
            ],
            "text": "über"
          },
          {
            "bbox": [
              189.6768,
              402.32,
              203.18166,
              409.68
            ],
            "text": "den"
          },
          {
            "bbox": [
              206.19342,
              402.32,
              256.57632,
              409.68
            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
              259.58808,
              402.32,
              289.38528,
              409.68
            ],
            "text": "Verwen-"
          }
        ]
      },
      {
        "bbox": [
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          289.36926,
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        ],
        "id": "pdf-021-line-060",
        "source_page": 21,
        "text": "dungszweck Auskunft zu erteilen. Eine Verpflichtung zur Aus-",
        "words": [
          {
            "bbox": [
              72.38637,
              411.888,
              117.31446,
              419.248
            ],
            "text": "dungszweck"
          },
          {
            "bbox": [
              119.24487,
              411.888,
              150.76422,
              419.248
            ],
            "text": "Auskunft"
          },
          {
            "bbox": [
              152.69463,
              411.888,
              160.99299,
              419.248
            ],
            "text": "zu"
          },
          {
            "bbox": [
              162.9234,
              411.888,
              191.25477,
              419.248
            ],
            "text": "erteilen."
          },
          {
            "bbox": [
              193.18518,
              411.888,
              208.61244,
              419.248
            ],
            "text": "Eine"
          },
          {
            "bbox": [
              210.54285,
              411.888,
              257.77782,
              419.248
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              259.70823,
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              270.67392,
              419.248
            ],
            "text": "zur"
          },
          {
            "bbox": [
              272.60433,
              411.888,
              289.36926,
              419.248
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
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          289.34523,
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        ],
        "id": "pdf-021-line-062",
        "source_page": 21,
        "text": "kunftserteilung besteht nicht, soweit eine Abwägung ergibt,",
        "words": [
          {
            "bbox": [
              72.37035,
              421.456,
              125.18829,
              428.816
            ],
            "text": "kunftserteilung"
          },
          {
            "bbox": [
              128.24811,
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            ],
            "text": "besteht"
          },
          {
            "bbox": [
              158.07735,
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            ],
            "text": "nicht,"
          },
          {
            "bbox": [
              180.87381,
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            ],
            "text": "soweit"
          },
          {
            "bbox": [
              207.20268,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              225.09702,
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              263.50497,
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            ],
            "text": "Abwägung"
          },
          {
            "bbox": [
              266.56479,
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            ],
            "text": "ergibt,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-064",
        "source_page": 21,
        "text": "dass das öffentliche Interesse, die Auskunft nicht zu erteilen,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "dass"
          },
          {
            "bbox": [
              91.70649,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              107.06166,
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            ],
            "text": "öffentliche"
          },
          {
            "bbox": [
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            ],
            "text": "Interesse,"
          },
          {
            "bbox": [
              183.66129,
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              194.49081,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              196.78968,
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            ],
            "text": "Auskunft"
          },
          {
            "bbox": [
              230.69601,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              250.50474,
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              258.8031,
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              261.10197,
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            ],
            "text": "erteilen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-066",
        "source_page": 21,
        "text": "das Interesse des Betroffenen an der Auskunftserteilung",
        "words": [
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
              90.33678,
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              447.952
            ],
            "text": "Interesse"
          },
          {
            "bbox": [
              127.91169,
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              140.96799,
              447.952
            ],
            "text": "des"
          },
          {
            "bbox": [
              145.91016,
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            ],
            "text": "Betroffenen"
          },
          {
            "bbox": [
              192.58443,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              206.28153,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              222.94233,
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            ],
            "text": "Auskunftserteilung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-068",
        "source_page": 21,
        "text": "überwiegt. Im Übrigen richtet sich das Recht des Betroffe-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "überwiegt."
          },
          {
            "bbox": [
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            ],
            "text": "Im"
          },
          {
            "bbox": [
              125.44461,
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            ],
            "text": "Übrigen"
          },
          {
            "bbox": [
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            ],
            "text": "richtet"
          },
          {
            "bbox": [
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            ],
            "text": "sich"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Betroffe-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-021-line-070",
        "source_page": 21,
        "text": "nen, über die zu seiner Person vorhandenen Daten Auskunft",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nen,"
          },
          {
            "bbox": [
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            ],
            "text": "über"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "vorhandenen"
          },
          {
            "bbox": [
              234.10026,
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            ],
            "text": "Daten"
          },
          {
            "bbox": [
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            ],
            "text": "Auskunft"
          }
        ]
      },
      {
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        ],
        "id": "pdf-021-line-072",
        "source_page": 21,
        "text": "zu erhalten, nach dem nationalen Recht des Vertragsstaats,",
        "words": [
          {
            "bbox": [
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              80.65269,
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "erhalten,"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "nationalen"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-074",
        "source_page": 21,
        "text": "in dessen Hoheitsgebiet die Auskunft beantragt wird.",
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          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dessen"
          },
          {
            "bbox": [
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            ],
            "text": "Hoheitsgebiet"
          },
          {
            "bbox": [
              160.74468,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Auskunft"
          },
          {
            "bbox": [
              207.54711,
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            ],
            "text": "beantragt"
          },
          {
            "bbox": [
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            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-076",
        "source_page": 21,
        "text": "f)",
        "words": [
          {
            "bbox": [
              59.61843,
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              64.06398,
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            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-077",
        "source_page": 21,
        "text": "Wird jemand infolge von Übermittlungen im Rahmen des",
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          {
            "bbox": [
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              88.9911,
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            ],
            "text": "Wird"
          },
          {
            "bbox": [
              93.34854,
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            ],
            "text": "jemand"
          },
          {
            "bbox": [
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            ],
            "text": "infolge"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Übermittlungen"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Rahmen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-080",
        "source_page": 21,
        "text": "Datenaustauschs nach diesem Abkommen rechtswidrig",
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          {
            "bbox": [
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            ],
            "text": "Datenaustauschs"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "rechtswidrig"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-082",
        "source_page": 21,
        "text": "geschädigt, haftet ihm hierfür der empfangende Vertrags-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "geschädigt,"
          },
          {
            "bbox": [
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            ],
            "text": "haftet"
          },
          {
            "bbox": [
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              155.97072,
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            ],
            "text": "ihm"
          },
          {
            "bbox": [
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            ],
            "text": "hierfür"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "empfangende"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-084",
        "source_page": 21,
        "text": "staat nach Maßgabe seines innerstaatlichen Rechts. Er kann",
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          {
            "bbox": [
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            ],
            "text": "staat"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "Maßgabe"
          },
          {
            "bbox": [
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            ],
            "text": "seines"
          },
          {
            "bbox": [
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            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
              232.39413,
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            ],
            "text": "Rechts."
          },
          {
            "bbox": [
              262.09521,
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              269.65665,
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            ],
            "text": "Er"
          },
          {
            "bbox": [
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            ],
            "text": "kann"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-086",
        "source_page": 21,
        "text": "sich im Verhältnis zum Geschädigten zu seiner Entlastung",
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          {
            "bbox": [
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            ],
            "text": "sich"
          },
          {
            "bbox": [
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              99.21987,
              539.352
            ],
            "text": "im"
          },
          {
            "bbox": [
              102.93651,
              531.992,
              138.0924,
              539.352
            ],
            "text": "Verhältnis"
          },
          {
            "bbox": [
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              156.94794,
              539.352
            ],
            "text": "zum"
          },
          {
            "bbox": [
              160.66458,
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              210.43872,
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            ],
            "text": "Geschädigten"
          },
          {
            "bbox": [
              214.16337,
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              222.46173,
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              226.18638,
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              247.69323,
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
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              289.4013,
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            ],
            "text": "Entlastung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-088",
        "source_page": 21,
        "text": "nicht darauf berufen, dass der Schaden durch den über-",
        "words": [
          {
            "bbox": [
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              89.91225,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              93.98934,
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              116.83386,
              548.92
            ],
            "text": "darauf"
          },
          {
            "bbox": [
              120.99906,
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              150.52392,
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            ],
            "text": "berufen,"
          },
          {
            "bbox": [
              154.68912,
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              171.75042,
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            ],
            "text": "dass"
          },
          {
            "bbox": [
              175.91562,
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              187.63425,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              191.79945,
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              223.54308,
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            ],
            "text": "Schaden"
          },
          {
            "bbox": [
              227.62017,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
              252.41112,
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              265.91598,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              270.08118,
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            ],
            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-021-line-090",
        "source_page": 21,
        "text": "mittelnden Vertragsstaat verursacht worden ist.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "mittelnden"
          },
          {
            "bbox": [
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              159.81552,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              162.0423,
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              199.72134,
              558.488
            ],
            "text": "verursacht"
          },
          {
            "bbox": [
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              228.78162,
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            ],
            "text": "worden"
          },
          {
            "bbox": [
              231.0084,
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              241.54155,
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            ],
            "text": "ist."
          }
        ]
      },
      {
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        ],
        "id": "pdf-021-line-092",
        "source_page": 21,
        "text": "g) Soweit das für den übermittelnden Vertragsstaat geltende",
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          {
            "bbox": [
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            ],
            "text": "g)"
          },
          {
            "bbox": [
              72.4104,
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              96.78483,
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            ],
            "text": "Soweit"
          },
          {
            "bbox": [
              100.81386,
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              113.87016,
              573.344
            ],
            "text": "das"
          },
          {
            "bbox": [
              117.89919,
              565.984,
              127.39104,
              573.344
            ],
            "text": "für"
          },
          {
            "bbox": [
              131.42007,
              565.984,
              144.92493,
              573.344
            ],
            "text": "den"
          },
          {
            "bbox": [
              148.95396,
              565.984,
              202.8132,
              573.344
            ],
            "text": "übermittelnden"
          },
          {
            "bbox": [
              206.75412,
              565.984,
              254.36556,
              573.344
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              258.39459,
              565.984,
              289.4013,
              573.344
            ],
            "text": "geltende"
          }
        ]
      },
      {
        "bbox": [
          72.40239,
          575.552,
          289.36125,
          582.912
        ],
        "id": "pdf-021-line-094",
        "source_page": 21,
        "text": "innerstaatliche Recht in Bezug auf die übermittelten per-",
        "words": [
          {
            "bbox": [
              72.40239,
              575.552,
              124.21908,
              582.912
            ],
            "text": "innerstaatliche"
          },
          {
            "bbox": [
              128.68866,
              575.552,
              149.74695,
              582.912
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              154.21653,
              575.552,
              160.44831,
              582.912
            ],
            "text": "in"
          },
          {
            "bbox": [
              164.91789,
              575.552,
              187.5942,
              582.912
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              192.06378,
              575.552,
              203.18967,
              582.912
            ],
            "text": "auf"
          },
          {
            "bbox": [
              207.65925,
              575.552,
              218.48877,
              582.912
            ],
            "text": "die"
          },
          {
            "bbox": [
              222.95835,
              575.552,
              270.05715,
              582.912
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              274.52673,
              575.552,
              289.36125,
              582.912
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          72.36234,
          585.12,
          289.39329,
          592.48
        ],
        "id": "pdf-021-line-096",
        "source_page": 21,
        "text": "sonenbezogenen Daten besondere Löschungsvorschriften",
        "words": [
          {
            "bbox": [
              72.36234,
              585.12,
              134.92044,
              592.48
            ],
            "text": "sonenbezogenen"
          },
          {
            "bbox": [
              138.56499,
              585.12,
              160.13592,
              592.48
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              163.70838,
              585.12,
              202.54086,
              592.48
            ],
            "text": "besondere"
          },
          {
            "bbox": [
              206.18541,
              585.12,
              289.39329,
              592.48
            ],
            "text": "Löschungsvorschriften"
          }
        ]
      },
      {
        "bbox": [
          72.39438,
          594.688,
          289.37727,
          602.048
        ],
        "id": "pdf-021-line-098",
        "source_page": 21,
        "text": "vorsieht, weist dieser Vertragsstaat den empfangenden",
        "words": [
          {
            "bbox": [
              72.39438,
              594.688,
              103.59333,
              602.048
            ],
            "text": "vorsieht,"
          },
          {
            "bbox": [
              109.07217,
              594.688,
              128.10393,
              602.048
            ],
            "text": "weist"
          },
          {
            "bbox": [
              133.58277,
              594.688,
              155.82654,
              602.048
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              161.30538,
              594.688,
              209.90205,
              602.048
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              215.38089,
              594.688,
              229.06197,
              602.048
            ],
            "text": "den"
          },
          {
            "bbox": [
              234.54081,
              594.688,
              289.37727,
              602.048
            ],
            "text": "empfangenden"
          }
        ]
      },
      {
        "bbox": [
          72.37836,
          604.256,
          289.35324,
          611.616
        ],
        "id": "pdf-021-line-100",
        "source_page": 21,
        "text": "Vertragsstaat darauf hin. Unabhängig von diesem Recht sind",
        "words": [
          {
            "bbox": [
              72.37836,
              604.256,
              119.9898,
              611.616
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              122.08041,
              604.256,
              144.92493,
              611.616
            ],
            "text": "darauf"
          },
          {
            "bbox": [
              147.10365,
              604.256,
              160.01577,
              611.616
            ],
            "text": "hin."
          },
          {
            "bbox": [
              162.19449,
              604.256,
              205.65675,
              611.616
            ],
            "text": "Unabhängig"
          },
          {
            "bbox": [
              207.83547,
              604.256,
              220.89177,
              611.616
            ],
            "text": "von"
          },
          {
            "bbox": [
              223.07049,
              604.256,
              249.03891,
              611.616
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              251.12952,
              604.256,
              272.18781,
              611.616
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              274.36653,
              604.256,
              289.35324,
              611.616
            ],
            "text": "sind"
          }
        ]
      },
      {
        "bbox": [
          72.35433,
          613.824,
          289.4013,
          621.184
        ],
        "id": "pdf-021-line-102",
        "source_page": 21,
        "text": "die übermittelten personenbezogenen Daten zu löschen,",
        "words": [
          {
            "bbox": [
              72.35433,
              613.824,
              83.18385,
              621.184
            ],
            "text": "die"
          },
          {
            "bbox": [
              88.45443,
              613.824,
              135.63333,
              621.184
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              140.90391,
              613.824,
              213.96312,
              621.184
            ],
            "text": "personenbezogenen"
          },
          {
            "bbox": [
              219.2337,
              613.824,
              240.44418,
              621.184
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              245.71476,
              613.824,
              254.01312,
              621.184
            ],
            "text": "zu"
          },
          {
            "bbox": [
              259.2837,
              613.824,
              289.4013,
              621.184
            ],
            "text": "löschen,"
          }
        ]
      },
      {
        "bbox": [
          72.40239,
          623.392,
          289.4013,
          630.752
        ],
        "id": "pdf-021-line-104",
        "source_page": 21,
        "text": "sobald sie für den Zweck, für den sie übermittelt worden sind,",
        "words": [
          {
            "bbox": [
              72.40239,
              623.392,
              96.50448,
              630.752
            ],
            "text": "sobald"
          },
          {
            "bbox": [
              98.34678,
              623.392,
              108.43137,
              630.752
            ],
            "text": "sie"
          },
          {
            "bbox": [
              110.27367,
              623.392,
              119.76552,
              630.752
            ],
            "text": "für"
          },
          {
            "bbox": [
              121.60782,
              623.392,
              135.11268,
              630.752
            ],
            "text": "den"
          },
          {
            "bbox": [
              136.95498,
              623.392,
              162.89937,
              630.752
            ],
            "text": "Zweck,"
          },
          {
            "bbox": [
              164.74167,
              623.392,
              174.23352,
              630.752
            ],
            "text": "für"
          },
          {
            "bbox": [
              176.07582,
              623.392,
              189.58068,
              630.752
            ],
            "text": "den"
          },
          {
            "bbox": [
              191.42298,
              623.392,
              201.40344,
              630.752
            ],
            "text": "sie"
          },
          {
            "bbox": [
              203.24574,
              623.392,
              241.66971,
              630.752
            ],
            "text": "übermittelt"
          },
          {
            "bbox": [
              243.51201,
              623.392,
              270.34551,
              630.752
            ],
            "text": "worden"
          },
          {
            "bbox": [
              272.18781,
              623.392,
              289.4013,
              630.752
            ],
            "text": "sind,"
          }
        ]
      },
      {
        "bbox": [
          72.40239,
          632.96,
          172.59948,
          640.32
        ],
        "id": "pdf-021-line-105",
        "source_page": 21,
        "text": "nicht mehr erforderlich sind.",
        "words": [
          {
            "bbox": [
              72.40239,
              632.96,
              89.91225,
              640.32
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              92.05092,
              632.96,
              110.2977,
              640.32
            ],
            "text": "mehr"
          },
          {
            "bbox": [
              112.52448,
              632.96,
              153.15921,
              640.32
            ],
            "text": "erforderlich"
          },
          {
            "bbox": [
              155.38599,
              632.96,
              172.59948,
              640.32
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          59.62644,
          647.816,
          289.36926,
          655.176
        ],
        "id": "pdf-021-line-106",
        "source_page": 21,
        "text": "h) Der übermittelnde und der empfangende Vertragsstaat sind",
        "words": [
          {
            "bbox": [
              59.62644,
              647.816,
              66.14658,
              655.176
            ],
            "text": "h)"
          },
          {
            "bbox": [
              72.38637,
              647.816,
              84.9861,
              655.176
            ],
            "text": "Der"
          },
          {
            "bbox": [
              87.94179,
              647.816,
              137.28339,
              655.176
            ],
            "text": "übermittelnde"
          },
          {
            "bbox": [
              140.23908,
              647.816,
              153.89613,
              655.176
            ],
            "text": "und"
          },
          {
            "bbox": [
              156.85182,
              647.816,
              168.57045,
              655.176
            ],
            "text": "der"
          },
          {
            "bbox": [
              171.52614,
              647.816,
              220.93182,
              655.176
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              223.88751,
              647.816,
              271.42686,
              655.176
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              274.38255,
              647.816,
              289.36926,
              655.176
            ],
            "text": "sind"
          }
        ]
      },
      {
        "bbox": [
          72.37035,
          657.384,
          289.34523,
          664.744
        ],
        "id": "pdf-021-line-108",
        "source_page": 21,
        "text": "verpflichtet, die Übermittlung und den Empfang von perso-",
        "words": [
          {
            "bbox": [
              72.37035,
              657.384,
              114.35076,
              664.744
            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
              117.49869,
              657.384,
              128.32821,
              664.744
            ],
            "text": "die"
          },
          {
            "bbox": [
              131.39604,
              657.384,
              177.822,
              664.744
            ],
            "text": "Übermittlung"
          },
          {
            "bbox": [
              180.96993,
              657.384,
              194.62698,
              664.744
            ],
            "text": "und"
          },
          {
            "bbox": [
              197.77491,
              657.384,
              211.27977,
              664.744
            ],
            "text": "den"
          },
          {
            "bbox": [
              214.4277,
              657.384,
              246.61989,
              664.744
            ],
            "text": "Empfang"
          },
          {
            "bbox": [
              249.76782,
              657.384,
              262.82412,
              664.744
            ],
            "text": "von"
          },
          {
            "bbox": [
              265.90797,
              657.384,
              289.34523,
              664.744
            ],
            "text": "perso-"
          }
        ]
      },
      {
        "bbox": [
          72.34632,
          666.952,
          238.26546,
          674.312
        ],
        "id": "pdf-021-line-110",
        "source_page": 21,
        "text": "nenbezogenen Daten aktenkundig zu machen.",
        "words": [
          {
            "bbox": [
              72.34632,
              666.952,
              125.15625,
              674.312
            ],
            "text": "nenbezogenen"
          },
          {
            "bbox": [
              127.38303,
              666.952,
              148.59351,
              674.312
            ],
            "text": "Daten"
          },
          {
            "bbox": [
              150.82029,
              666.952,
              194.65101,
              674.312
            ],
            "text": "aktenkundig"
          },
          {
            "bbox": [
              196.87779,
              666.952,
              205.17615,
              674.312
            ],
            "text": "zu"
          },
          {
            "bbox": [
              207.40293,
              666.952,
              238.26546,
              674.312
            ],
            "text": "machen."
          }
        ]
      },
      {
        "bbox": [
          59.60241,
          681.808,
          63.45522,
          689.168
        ],
        "id": "pdf-021-line-112",
        "source_page": 21,
        "text": "i)",
        "words": [
          {
            "bbox": [
              59.60241,
              681.808,
              63.45522,
              689.168
            ],
            "text": "i)"
          }
        ]
      },
      {
        "bbox": [
          72.37035,
          681.808,
          289.34523,
          689.176
        ],
        "id": "pdf-021-line-113",
        "source_page": 21,
        "text": "Der übermittelnde und der empfangende Vertragsstaat sind",
        "words": [
          {
            "bbox": [
              72.37035,
              681.808,
              84.97008,
              689.168
            ],
            "text": "Der"
          },
          {
            "bbox": [
              87.92577,
              681.808,
              137.33145,
              689.168
            ],
            "text": "übermittelnde"
          },
          {
            "bbox": [
              140.21505,
              681.816,
              153.8721,
              689.176
            ],
            "text": "und"
          },
          {
            "bbox": [
              156.82779,
              681.816,
              168.54642,
              689.176
            ],
            "text": "der"
          },
          {
            "bbox": [
              171.50211,
              681.816,
              220.90779,
              689.176
            ],
            "text": "empfangende"
          },
          {
            "bbox": [
              223.86348,
              681.816,
              271.40283,
              689.176
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              274.35852,
              681.816,
              289.34523,
              689.176
            ],
            "text": "sind"
          }
        ]
      },
      {
        "bbox": [
          72.34632,
          691.384,
          289.28916,
          698.744
        ],
        "id": "pdf-021-line-116",
        "source_page": 21,
        "text": "verpflichtet, die übermittelten personenbezogenen Daten",
        "words": [
          {
            "bbox": [
              72.34632,
              691.384,
              115.86465,
              698.744
            ],
            "text": "verpflichtet,"
          },
          {
            "bbox": [
              120.02985,
              691.384,
              131.11569,
              698.744
            ],
            "text": "die"
          },
          {
            "bbox": [
              135.28089,
              691.384,
              184.04577,
              698.744
            ],
            "text": "übermittelten"
          },
          {
            "bbox": [
              188.21097,
              691.384,
              263.39283,
              698.744
            ],
            "text": "personenbezogenen"
          },
          {
            "bbox": [
              267.55803,
              691.384,
              289.28916,
              698.744
            ],
            "text": "Daten"
          }
        ]
      },
      {
        "bbox": [
          72.29025,
          700.952,
          289.37727,
          708.312
        ],
        "id": "pdf-021-line-118",
        "source_page": 21,
        "text": "wirksam gegen unbefugten Zugang, unbefugte Veränderung",
        "words": [
          {
            "bbox": [
              72.29025,
              700.952,
              102.1275,
              708.312
            ],
            "text": "wirksam"
          },
          {
            "bbox": [
              104.6907,
              700.952,
              126.94248,
              708.312
            ],
            "text": "gegen"
          },
          {
            "bbox": [
              129.51369,
              700.952,
              170.17245,
              708.312
            ],
            "text": "unbefugten"
          },
          {
            "bbox": [
              172.74366,
              700.952,
              202.26852,
              708.312
            ],
            "text": "Zugang,"
          },
          {
            "bbox": [
              204.83973,
              700.952,
              240.96483,
              708.312
            ],
            "text": "unbefugte"
          },
          {
            "bbox": [
              243.53604,
              700.952,
              289.37727,
              708.312
            ],
            "text": "Veränderung"
          }
        ]
      },
      {
        "bbox": [
          72.37836,
          710.52,
          221.53257,
          717.88
        ],
        "id": "pdf-021-line-120",
        "source_page": 21,
        "text": "und unbefugte Bekanntgabe zu schützen.",
        "words": [
          {
            "bbox": [
              72.37836,
              710.52,
              86.03541,
              717.88
            ],
            "text": "und"
          },
          {
            "bbox": [
              88.26219,
              710.52,
              124.46739,
              717.88
            ],
            "text": "unbefugte"
          },
          {
            "bbox": [
              126.69417,
              710.52,
              174.2175,
              717.88
            ],
            "text": "Bekanntgabe"
          },
          {
            "bbox": [
              176.44428,
              710.52,
              184.74264,
              717.88
            ],
            "text": "zu"
          },
          {
            "bbox": [
              186.96942,
              710.52,
              221.53257,
              717.88
            ],
            "text": "schützen."
          }
        ]
      },
      {
        "bbox": [
          59.62644,
          731.664,
          132.98202,
          739.032
        ],
        "id": "pdf-021-line-122",
        "source_page": 21,
        "text": "4. Zu A r t i k e l 28:",
        "words": [
          {
            "bbox": [
              59.62644,
              731.672,
              66.29877,
              739.032
            ],
            "text": "4."
          },
          {
            "bbox": [
              72.38637,
              731.672,
              81.72603,
              739.032
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              86.61213,
              731.672,
              91.80261,
              739.032
            ],
            "text": "A"
          },
          {
            "bbox": [
              93.13227,
              731.672,
              95.7996,
              739.032
            ],
            "text": "r"
          },
          {
            "bbox": [
              97.12926,
              731.672,
              99.65241,
              739.032
            ],
            "text": "t"
          },
          {
            "bbox": [
              100.98207,
              731.672,
              102.76029,
              739.032
            ],
            "text": "i"
          },
          {
            "bbox": [
              104.08995,
              731.672,
              108.24714,
              739.032
            ],
            "text": "k"
          },
          {
            "bbox": [
              109.5768,
              731.672,
              113.87817,
              739.032
            ],
            "text": "e"
          },
          {
            "bbox": [
              115.20783,
              731.672,
              116.98605,
              739.032
            ],
            "text": "l"
          },
          {
            "bbox": [
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        "text": "Absatz 1.",
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        "text": "zum Abkommen",
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        "id": "pdf-002-line-035",
        "source_page": 2,
        "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-",
        "words": [
          {
            "bbox": [
              72.48528,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              83.7352,
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            ],
            "text": "Dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              169.60373,
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              187.3655,
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            ],
            "text": "ohne"
          },
          {
            "bbox": [
              190.03416,
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              225.40589,
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            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              228.07455,
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              239.17266,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              241.84132,
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              252.6438,
              441.376
            ],
            "text": "die"
          },
          {
            "bbox": [
              255.31246,
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              265.6675,
              441.376
            ],
            "text": "Art"
          },
          {
            "bbox": [
              268.33616,
              434.016,
              280.04151,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              282.71017,
              434.016,
              293.36084,
              441.376
            ],
            "text": "Er-"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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        ],
        "id": "pdf-002-line-037",
        "source_page": 2,
        "text": "hebung, für Steuern vom Einkommen und vom Vermögen, die für",
        "words": [
          {
            "bbox": [
              63.98392,
              443.584,
              93.14742,
              450.944
            ],
            "text": "hebung,"
          },
          {
            "bbox": [
              95.06502,
              443.584,
              104.53317,
              450.944
            ],
            "text": "für"
          },
          {
            "bbox": [
              106.45077,
              443.584,
              134.27195,
              450.944
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              136.18955,
              443.584,
              151.58628,
              450.944
            ],
            "text": "vom"
          },
          {
            "bbox": [
              153.50388,
              443.584,
              195.70706,
              450.944
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              197.62466,
              443.576,
              211.24761,
              450.936
            ],
            "text": "und"
          },
          {
            "bbox": [
              213.16521,
              443.576,
              228.56194,
              450.936
            ],
            "text": "vom"
          },
          {
            "bbox": [
              230.47954,
              443.576,
              269.25501,
              450.936
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              271.17261,
              443.576,
              281.97509,
              450.936
            ],
            "text": "die"
          },
          {
            "bbox": [
              283.89269,
              443.576,
              293.36084,
              450.936
            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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        ],
        "id": "pdf-002-line-039",
        "source_page": 2,
        "text": "Rechnung eines Vertragsstaats, eines seiner Länder oder einer",
        "words": [
          {
            "bbox": [
              63.98392,
              453.144,
              100.40234,
              460.504
            ],
            "text": "Rechnung"
          },
          {
            "bbox": [
              103.49447,
              453.144,
              122.28695,
              460.504
            ],
            "text": "eines"
          },
          {
            "bbox": [
              125.37908,
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              179.08786,
              460.504
            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
              182.17999,
              453.144,
              200.96448,
              460.504
            ],
            "text": "eines"
          },
          {
            "bbox": [
              204.05661,
              453.144,
              225.50976,
              460.504
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              228.60189,
              453.144,
              253.46677,
              460.504
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              256.5589,
              453.144,
              272.83453,
              460.504
            ],
            "text": "oder"
          },
          {
            "bbox": [
              275.92666,
              453.144,
              293.38481,
              460.504
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          64.00789,
          462.712,
          226.01313,
          470.072
        ],
        "id": "pdf-002-line-041",
        "source_page": 2,
        "text": "ihrer Gebietskörperschaften erhoben werden.",
        "words": [
          {
            "bbox": [
              64.00789,
              462.712,
              79.83608,
              470.072
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              82.04132,
              462.712,
              163.42746,
              470.072
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              165.64868,
              462.712,
              195.09982,
              470.072
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              197.32104,
              462.712,
              226.01313,
              470.072
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
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          293.36084,
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        ],
        "id": "pdf-002-line-043",
        "source_page": 2,
        "text": "(2) Als Steuern vom Einkommen und vom Vermögen gelten alle",
        "words": [
          {
            "bbox": [
              72.48528,
              476.368,
              81.06654,
              483.728
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              82.88027,
              476.368,
              93.82657,
              483.728
            ],
            "text": "Als"
          },
          {
            "bbox": [
              95.6403,
              476.368,
              123.46148,
              483.728
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              125.27521,
              476.368,
              140.67194,
              483.728
            ],
            "text": "vom"
          },
          {
            "bbox": [
              142.48567,
              476.368,
              184.68086,
              483.728
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              186.50258,
              476.368,
              200.12553,
              483.728
            ],
            "text": "und"
          },
          {
            "bbox": [
              201.93926,
              476.368,
              217.33599,
              483.728
            ],
            "text": "vom"
          },
          {
            "bbox": [
              219.14972,
              476.368,
              255.70397,
              483.728
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              257.5177,
              476.368,
              279.41829,
              483.728
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              281.23202,
              476.368,
              293.36084,
              483.728
            ],
            "text": "alle"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
          485.936,
          293.36883,
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        ],
        "id": "pdf-002-line-045",
        "source_page": 2,
        "text": "Steuern, die vom Gesamteinkommen, vom Gesamtvermögen",
        "words": [
          {
            "bbox": [
              63.98392,
              485.936,
              94.03431,
              493.296
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              98.49273,
              485.936,
              109.29521,
              493.296
            ],
            "text": "die"
          },
          {
            "bbox": [
              113.75363,
              485.936,
              129.15036,
              493.296
            ],
            "text": "vom"
          },
          {
            "bbox": [
              133.60878,
              485.936,
              205.40692,
              493.296
            ],
            "text": "Gesamteinkommen,"
          },
          {
            "bbox": [
              209.86534,
              485.936,
              225.26207,
              493.296
            ],
            "text": "vom"
          },
          {
            "bbox": [
              229.72848,
              485.936,
              293.36883,
              493.296
            ],
            "text": "Gesamtvermögen"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          495.504,
          293.36883,
          502.864
        ],
        "id": "pdf-002-line-047",
        "source_page": 2,
        "text": "oder von Teilen des Einkommens oder des Vermögens erho-",
        "words": [
          {
            "bbox": [
              63.99191,
              495.504,
              80.26754,
              502.864
            ],
            "text": "oder"
          },
          {
            "bbox": [
              84.11073,
              495.504,
              97.13443,
              502.864
            ],
            "text": "von"
          },
          {
            "bbox": [
              100.97762,
              495.504,
              122.13514,
              502.864
            ],
            "text": "Teilen"
          },
          {
            "bbox": [
              125.97833,
              495.504,
              139.01002,
              502.864
            ],
            "text": "des"
          },
          {
            "bbox": [
              142.85321,
              495.504,
              189.0434,
              502.864
            ],
            "text": "Einkommens"
          },
          {
            "bbox": [
              192.88659,
              495.504,
              209.16222,
              502.864
            ],
            "text": "oder"
          },
          {
            "bbox": [
              213.00541,
              495.504,
              226.02911,
              502.864
            ],
            "text": "des"
          },
          {
            "bbox": [
              229.8723,
              495.504,
              270.42155,
              502.864
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              274.26474,
              495.504,
              293.36883,
              502.864
            ],
            "text": "erho-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-002-line-049",
        "source_page": 2,
        "text": "ben werden, einschließlich der Steuern vom Gewinn aus der",
        "words": [
          {
            "bbox": [
              63.99191,
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              77.46305,
              512.432
            ],
            "text": "ben"
          },
          {
            "bbox": [
              81.59388,
              505.072,
              110.29396,
              512.432
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              114.42479,
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              162.22097,
              512.432
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              166.3518,
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              178.04117,
              512.432
            ],
            "text": "der"
          },
          {
            "bbox": [
              182.15602,
              505.072,
              209.9772,
              512.432
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              214.10803,
              505.072,
              229.50476,
              512.432
            ],
            "text": "vom"
          },
          {
            "bbox": [
              233.63559,
              505.072,
              260.70571,
              512.432
            ],
            "text": "Gewinn"
          },
          {
            "bbox": [
              264.83654,
              505.072,
              277.56461,
              512.432
            ],
            "text": "aus"
          },
          {
            "bbox": [
              281.69544,
              505.072,
              293.38481,
              512.432
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.00789,
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        ],
        "id": "pdf-002-line-051",
        "source_page": 2,
        "text": "Veräußerung beweglichen oder unbeweglichen Vermögens,",
        "words": [
          {
            "bbox": [
              64.00789,
              514.64,
              109.42305,
              522.0
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              115.9349,
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              160.91061,
              522.0
            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              167.42246,
              514.64,
              183.69809,
              522.0
            ],
            "text": "oder"
          },
          {
            "bbox": [
              190.20994,
              514.64,
              244.07852,
              522.0
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              250.59037,
              514.64,
              293.36084,
              522.0
            ],
            "text": "Vermögens,"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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          531.568
        ],
        "id": "pdf-002-line-053",
        "source_page": 2,
        "text": "der Lohnsummensteuern sowie der Steuern vom Vermögens-",
        "words": [
          {
            "bbox": [
              63.98392,
              524.208,
              75.67329,
              531.568
            ],
            "text": "der"
          },
          {
            "bbox": [
              79.51648,
              524.208,
              154.87816,
              531.568
            ],
            "text": "Lohnsummensteuern"
          },
          {
            "bbox": [
              158.72135,
              524.208,
              179.42344,
              531.568
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              183.26663,
              524.208,
              194.956,
              531.568
            ],
            "text": "der"
          },
          {
            "bbox": [
              198.79919,
              524.208,
              226.62037,
              531.568
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              230.46356,
              524.208,
              245.86029,
              531.568
            ],
            "text": "vom"
          },
          {
            "bbox": [
              249.70348,
              524.208,
              293.36883,
              531.568
            ],
            "text": "Vermögens-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          533.776,
          97.56589,
          541.136
        ],
        "id": "pdf-002-line-055",
        "source_page": 2,
        "text": "zuwachs.",
        "words": [
          {
            "bbox": [
              63.99191,
              533.776,
              97.56589,
              541.136
            ],
            "text": "zuwachs."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
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          293.36883,
          554.792
        ],
        "id": "pdf-002-line-056",
        "source_page": 2,
        "text": "(3) Zu den zurzeit bestehenden Steuern, für die dieses Ab-",
        "words": [
          {
            "bbox": [
              72.48528,
              547.432,
              81.06654,
              554.792
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              84.75792,
              547.432,
              94.08225,
              554.792
            ],
            "text": "Zu"
          },
          {
            "bbox": [
              97.77363,
              547.432,
              111.24477,
              554.792
            ],
            "text": "den"
          },
          {
            "bbox": [
              114.93615,
              547.432,
              138.29092,
              554.792
            ],
            "text": "zurzeit"
          },
          {
            "bbox": [
              141.9823,
              547.432,
              188.47611,
              554.792
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              192.16749,
              547.432,
              222.20989,
              554.792
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              225.90127,
              547.432,
              235.36942,
              554.792
            ],
            "text": "für"
          },
          {
            "bbox": [
              239.0608,
              547.432,
              249.86328,
              554.792
            ],
            "text": "die"
          },
          {
            "bbox": [
              253.55466,
              547.432,
              276.63777,
              554.792
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              280.32915,
              547.432,
              293.36883,
              554.792
            ],
            "text": "Ab-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          557.0,
          192.16749,
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        ],
        "id": "pdf-002-line-058",
        "source_page": 2,
        "text": "kommen gilt, gehören insbesondere",
        "words": [
          {
            "bbox": [
              63.99191,
              557.0,
              95.08899,
              564.36
            ],
            "text": "kommen"
          },
          {
            "bbox": [
              97.31021,
              557.0,
              110.1821,
              564.36
            ],
            "text": "gilt,"
          },
          {
            "bbox": [
              112.40332,
              557.0,
              141.70265,
              564.36
            ],
            "text": "gehören"
          },
          {
            "bbox": [
              143.92387,
              557.0,
              192.16749,
              564.36
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-002-line-060",
        "source_page": 2,
        "text": "a) in Rumänien:",
        "words": [
          {
            "bbox": [
              63.99191,
              570.656,
              70.35195,
              578.016
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.73596,
              570.656,
              82.95218,
              578.016
            ],
            "text": "in"
          },
          {
            "bbox": [
              85.1734,
              570.656,
              123.3656,
              578.016
            ],
            "text": "Rumänien:"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          584.312,
          293.36883,
          591.672
        ],
        "id": "pdf-002-line-062",
        "source_page": 2,
        "text": "die Steuer vom Einkommen natürlicher Personen (impozitul",
        "words": [
          {
            "bbox": [
              76.73596,
              584.312,
              87.53844,
              591.672
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.71846,
              584.312,
              114.0972,
              591.672
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              117.27722,
              584.312,
              132.67395,
              591.672
            ],
            "text": "vom"
          },
          {
            "bbox": [
              135.85397,
              584.312,
              178.04117,
              591.672
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              181.22119,
              584.312,
              218.80615,
              591.672
            ],
            "text": "natürlicher"
          },
          {
            "bbox": [
              221.98617,
              584.312,
              255.87176,
              591.672
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              259.05178,
              584.312,
              293.36883,
              591.672
            ],
            "text": "(impozitul"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          593.88,
          216.1295,
          601.24
        ],
        "id": "pdf-002-line-064",
        "source_page": 2,
        "text": "pe venitul obtinut de persoanele fizice),",
        "words": [
          {
            "bbox": [
              76.73596,
              593.88,
              85.76466,
              601.24
            ],
            "text": "pe"
          },
          {
            "bbox": [
              87.98588,
              593.88,
              111.2208,
              601.24
            ],
            "text": "venitul"
          },
          {
            "bbox": [
              113.44202,
              593.88,
              138.45871,
              601.24
            ],
            "text": "obtinut"
          },
          {
            "bbox": [
              140.67993,
              593.88,
              149.70863,
              601.24
            ],
            "text": "de"
          },
          {
            "bbox": [
              151.92985,
              593.88,
              191.28859,
              601.24
            ],
            "text": "persoanele"
          },
          {
            "bbox": [
              193.50981,
              593.88,
              216.1295,
              601.24
            ],
            "text": "fizice),"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          607.536,
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        ],
        "id": "pdf-002-line-066",
        "source_page": 2,
        "text": "die Steuer auf Gewinne (impozitu pe profit),",
        "words": [
          {
            "bbox": [
              76.73596,
              607.536,
              87.53844,
              614.896
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.75966,
              607.536,
              113.1384,
              614.896
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              115.35962,
              607.536,
              126.45773,
              614.896
            ],
            "text": "auf"
          },
          {
            "bbox": [
              128.67895,
              607.536,
              160.03171,
              614.896
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              162.25293,
              607.536,
              194.80419,
              614.896
            ],
            "text": "(impozitu"
          },
          {
            "bbox": [
              197.02541,
              607.536,
              206.05411,
              614.896
            ],
            "text": "pe"
          },
          {
            "bbox": [
              208.27533,
              607.536,
              231.20663,
              614.896
            ],
            "text": "profit),"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          621.192,
          293.36883,
          628.552
        ],
        "id": "pdf-002-line-068",
        "source_page": 2,
        "text": "die Steuer auf Gehälter und ähnliche Vergütungen (impozitul",
        "words": [
          {
            "bbox": [
              76.73596,
              621.192,
              87.53844,
              628.552
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.07127,
              621.192,
              113.45001,
              628.552
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              115.98284,
              621.192,
              127.08095,
              628.552
            ],
            "text": "auf"
          },
          {
            "bbox": [
              129.61378,
              621.192,
              159.94382,
              628.552
            ],
            "text": "Gehälter"
          },
          {
            "bbox": [
              162.47665,
              621.192,
              176.0996,
              628.552
            ],
            "text": "und"
          },
          {
            "bbox": [
              178.63243,
              621.192,
              208.3792,
              628.552
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              210.91203,
              621.192,
              256.51096,
              628.552
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              259.04379,
              621.192,
              293.36883,
              628.552
            ],
            "text": "(impozitul"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          630.76,
          207.68407,
          638.128
        ],
        "id": "pdf-002-line-070",
        "source_page": 2,
        "text": "pe salarii si alte remuneratii similare),",
        "words": [
          {
            "bbox": [
              76.73596,
              630.76,
              85.76466,
              638.12
            ],
            "text": "pe"
          },
          {
            "bbox": [
              87.98588,
              630.76,
              108.54415,
              638.12
            ],
            "text": "salarii"
          },
          {
            "bbox": [
              110.76537,
              630.76,
              116.53415,
              638.12
            ],
            "text": "si"
          },
          {
            "bbox": [
              118.75537,
              630.76,
              131.61927,
              638.12
            ],
            "text": "alte"
          },
          {
            "bbox": [
              133.84049,
              630.768,
              173.79848,
              638.128
            ],
            "text": "remuneratii"
          },
          {
            "bbox": [
              176.0197,
              630.768,
              207.68407,
              638.128
            ],
            "text": "similare),"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          644.424,
          293.36883,
          651.784
        ],
        "id": "pdf-002-line-072",
        "source_page": 2,
        "text": "die Steuer auf Einkünfte aus landwirtschaftlichen Betrieben",
        "words": [
          {
            "bbox": [
              76.73596,
              644.424,
              87.53844,
              651.784
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.82233,
              644.424,
              114.19308,
              651.784
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              117.47697,
              644.424,
              128.57508,
              651.784
            ],
            "text": "auf"
          },
          {
            "bbox": [
              131.85897,
              644.424,
              165.16129,
              651.784
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              168.44518,
              644.424,
              181.17325,
              651.784
            ],
            "text": "aus"
          },
          {
            "bbox": [
              184.45714,
              644.424,
              255.60809,
              651.784
            ],
            "text": "landwirtschaftlichen"
          },
          {
            "bbox": [
              258.89198,
              644.424,
              293.36883,
              651.784
            ],
            "text": "Betrieben"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          653.992,
          191.86387,
          661.352
        ],
        "id": "pdf-002-line-074",
        "source_page": 2,
        "text": "(impozitul pe venitul agricol) und",
        "words": [
          {
            "bbox": [
              76.73596,
              653.992,
              111.061,
              661.352
            ],
            "text": "(impozitul"
          },
          {
            "bbox": [
              113.28222,
              653.992,
              122.31092,
              661.352
            ],
            "text": "pe"
          },
          {
            "bbox": [
              124.53214,
              653.992,
              147.76706,
              661.352
            ],
            "text": "venitul"
          },
          {
            "bbox": [
              149.98828,
              653.992,
              176.0197,
              661.352
            ],
            "text": "agricol)"
          },
          {
            "bbox": [
              178.24092,
              653.992,
              191.86387,
              661.352
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          667.648,
          257.86926,
          675.008
        ],
        "id": "pdf-002-line-076",
        "source_page": 2,
        "text": "die Steuer auf Dividenden (impozitul pe dividende),",
        "words": [
          {
            "bbox": [
              76.73596,
              667.648,
              87.53844,
              675.008
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.75966,
              667.648,
              113.1384,
              675.008
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              115.35962,
              667.648,
              126.45773,
              675.008
            ],
            "text": "auf"
          },
          {
            "bbox": [
              128.67895,
              667.648,
              168.78875,
              675.008
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              171.00997,
              667.648,
              205.33501,
              675.008
            ],
            "text": "(impozitul"
          },
          {
            "bbox": [
              207.55623,
              667.648,
              216.58493,
              675.008
            ],
            "text": "pe"
          },
          {
            "bbox": [
              218.80615,
              667.648,
              257.86926,
              675.008
            ],
            "text": "dividende),"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          681.304,
          261.12918,
          688.664
        ],
        "id": "pdf-002-line-078",
        "source_page": 2,
        "text": "(im Folgenden als „rumänische Steuer“ bezeichnet);",
        "words": [
          {
            "bbox": [
              76.73596,
              681.304,
              87.39462,
              688.664
            ],
            "text": "(im"
          },
          {
            "bbox": [
              89.61584,
              681.304,
              127.35261,
              688.664
            ],
            "text": "Folgenden"
          },
          {
            "bbox": [
              129.57383,
              681.304,
              139.63324,
              688.664
            ],
            "text": "als"
          },
          {
            "bbox": [
              141.85446,
              681.304,
              186.70233,
              688.664
            ],
            "text": "„rumänische"
          },
          {
            "bbox": [
              188.92355,
              681.304,
              215.70603,
              688.664
            ],
            "text": "Steuer“"
          },
          {
            "bbox": [
              217.92725,
              681.304,
              261.12918,
              688.664
            ],
            "text": "bezeichnet);"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          694.96,
          204.32028,
          702.32
        ],
        "id": "pdf-002-line-080",
        "source_page": 2,
        "text": "b) in der Bundesrepublik Deutschland:",
        "words": [
          {
            "bbox": [
              63.9999,
              694.96,
              70.80738,
              702.32
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.74395,
              694.96,
              82.96017,
              702.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              85.18139,
              694.96,
              96.87076,
              702.32
            ],
            "text": "der"
          },
          {
            "bbox": [
              99.09198,
              694.96,
              155.02997,
              702.32
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              157.25119,
              694.96,
              204.32028,
              702.32
            ],
            "text": "Deutschland:"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
          708.616,
          156.37229,
          715.976
        ],
        "id": "pdf-002-line-082",
        "source_page": 2,
        "text": "die Einkommensteuer,",
        "words": [
          {
            "bbox": [
              76.74395,
              708.616,
              87.54643,
              715.976
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.76765,
              708.616,
              156.37229,
              715.976
            ],
            "text": "Einkommensteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          722.272,
          160.34332,
          729.632
        ],
        "id": "pdf-002-line-084",
        "source_page": 2,
        "text": "die Körperschaftsteuer,",
        "words": [
          {
            "bbox": [
              76.73596,
              722.272,
              87.53844,
              729.632
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.75966,
              722.272,
              160.34332,
              729.632
            ],
            "text": "Körperschaftsteuer,"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          735.928,
          160.19151,
          743.288
        ],
        "id": "pdf-002-line-086",
        "source_page": 2,
        "text": "die Gewerbesteuer und",
        "words": [
          {
            "bbox": [
              76.73596,
              735.928,
              87.53844,
              743.288
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.75966,
              735.928,
              144.34734,
              743.288
            ],
            "text": "Gewerbesteuer"
          },
          {
            "bbox": [
              146.56856,
              735.928,
              160.19151,
              743.288
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
          749.584,
          148.51013,
          756.944
        ],
        "id": "pdf-002-line-088",
        "source_page": 2,
        "text": "die Vermögensteuer",
        "words": [
          {
            "bbox": [
              76.74395,
              749.584,
              87.54643,
              756.944
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.76765,
              749.584,
              148.51013,
              756.944
            ],
            "text": "Vermögensteuer"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          763.24,
          244.54194,
          770.6
        ],
        "id": "pdf-002-line-090",
        "source_page": 2,
        "text": "einschließlich der hierauf erhobenen Zuschläge",
        "words": [
          {
            "bbox": [
              76.73596,
              763.24,
              124.53214,
              770.6
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              126.75336,
              763.24,
              138.44273,
              770.6
            ],
            "text": "der"
          },
          {
            "bbox": [
              140.66395,
              763.24,
              164.92159,
              770.6
            ],
            "text": "hierauf"
          },
          {
            "bbox": [
              167.14281,
              763.24,
              205.32702,
              770.6
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              207.54824,
              763.24,
              244.54194,
              770.6
            ],
            "text": "Zuschläge"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-002-line-092",
        "source_page": 2,
        "text": "(im Folgenden als „deutsche Steuer“ bezeichnet).",
        "words": [
          {
            "bbox": [
              76.72797,
              776.896,
              87.38663,
              784.256
            ],
            "text": "(im"
          },
          {
            "bbox": [
              89.60785,
              776.896,
              127.35261,
              784.256
            ],
            "text": "Folgenden"
          },
          {
            "bbox": [
              129.57383,
              776.896,
              139.63324,
              784.256
            ],
            "text": "als"
          },
          {
            "bbox": [
              141.85446,
              776.896,
              178.26489,
              784.256
            ],
            "text": "„deutsche"
          },
          {
            "bbox": [
              180.48611,
              776.896,
              207.26859,
              784.256
            ],
            "text": "Steuer“"
          },
          {
            "bbox": [
              209.48981,
              776.896,
              252.69174,
              784.256
            ],
            "text": "bezeichnet)."
          }
        ]
      },
      {
        "bbox": [
          68.07699,
          79.856,
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          87.216
        ],
        "id": "pdf-003-line-003",
        "source_page": 3,
        "text": "(4) Das Abkommen gilt auch für alle Steuern gleicher oder im",
        "words": [
          {
            "bbox": [
              68.07699,
              79.856,
              76.67973,
              87.216
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              79.37109,
              79.856,
              93.30849,
              87.216
            ],
            "text": "Das"
          },
          {
            "bbox": [
              95.99985,
              79.856,
              137.09115,
              87.216
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              139.78251,
              79.856,
              150.45984,
              87.216
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              153.1512,
              79.856,
              170.66106,
              87.216
            ],
            "text": "auch"
          },
          {
            "bbox": [
              173.35242,
              79.856,
              182.84427,
              87.216
            ],
            "text": "für"
          },
          {
            "bbox": [
              185.53563,
              79.856,
              197.63874,
              87.216
            ],
            "text": "alle"
          },
          {
            "bbox": [
              200.3301,
              79.856,
              228.22092,
              87.216
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              230.91228,
              79.856,
              259.09146,
              87.216
            ],
            "text": "gleicher"
          },
          {
            "bbox": [
              261.78282,
              79.856,
              278.09919,
              87.216
            ],
            "text": "oder"
          },
          {
            "bbox": [
              280.79055,
              79.856,
              289.4013,
              87.216
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
          59.63445,
          89.424,
          289.39329,
          96.784
        ],
        "id": "pdf-003-line-005",
        "source_page": 3,
        "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des",
        "words": [
          {
            "bbox": [
              59.63445,
              89.424,
              107.61435,
              96.784
            ],
            "text": "Wesentlichen"
          },
          {
            "bbox": [
              111.51522,
              89.424,
              144.00378,
              96.784
            ],
            "text": "ähnlicher"
          },
          {
            "bbox": [
              147.90465,
              89.424,
              160.51239,
              96.784
            ],
            "text": "Art,"
          },
          {
            "bbox": [
              164.41326,
              89.424,
              175.24278,
              96.784
            ],
            "text": "die"
          },
          {
            "bbox": [
              179.14365,
              89.424,
              196.65351,
              96.784
            ],
            "text": "nach"
          },
          {
            "bbox": [
              200.55438,
              89.424,
              212.17689,
              96.784
            ],
            "text": "der"
          },
          {
            "bbox": [
              216.07776,
              89.424,
              272.43612,
              96.784
            ],
            "text": "Unterzeichnung"
          },
          {
            "bbox": [
              276.33699,
              89.424,
              289.39329,
              96.784
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          59.62644,
          98.992,
          289.35324,
          106.352
        ],
        "id": "pdf-003-line-007",
        "source_page": 3,
        "text": "Abkommens neben den bestehenden Steuern oder an deren",
        "words": [
          {
            "bbox": [
              59.62644,
              98.992,
              104.72274,
              106.352
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              108.86391,
              98.992,
              131.05161,
              106.352
            ],
            "text": "neben"
          },
          {
            "bbox": [
              135.19278,
              98.992,
              148.69764,
              106.352
            ],
            "text": "den"
          },
          {
            "bbox": [
              152.83881,
              98.992,
              199.43298,
              106.352
            ],
            "text": "bestehenden"
          },
          {
            "bbox": [
              203.57415,
              98.992,
              231.45696,
              106.352
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              235.59813,
              98.992,
              251.9145,
              106.352
            ],
            "text": "oder"
          },
          {
            "bbox": [
              255.98358,
              98.992,
              264.73851,
              106.352
            ],
            "text": "an"
          },
          {
            "bbox": [
              268.87968,
              98.992,
              289.35324,
              106.352
            ],
            "text": "deren"
          }
        ]
      },
      {
        "bbox": [
          59.58639,
          108.56,
          289.33722,
          115.92
        ],
        "id": "pdf-003-line-009",
        "source_page": 3,
        "text": "Stelle erhoben werden. Die zuständigen Behörden der Vertrags-",
        "words": [
          {
            "bbox": [
              59.58639,
              108.56,
              79.45119,
              115.92
            ],
            "text": "Stelle"
          },
          {
            "bbox": [
              81.84618,
              108.56,
              111.37104,
              115.92
            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              113.76603,
              108.56,
              142.52994,
              115.92
            ],
            "text": "werden."
          },
          {
            "bbox": [
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        "text": "staaten teilen einander die in ihren Steuergesetzen eingetretenen",
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        "text": "Änderungen mit.",
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        "text": "Artikel 3",
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        "text": "Allgemeine Begriffsbestimmungen",
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        "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang",
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        "text": "nichts anderes erfordert,",
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        "text": "a) bedeutet der Ausdruck „Rumänien“ das Hoheitsgebiet Rumä-",
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            "text": "bedeutet"
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        "text": "niens, einschließlich des Küstenmeers und des Luftraums",
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        "text": "über seinem Hoheitsgebiet und dem Küstenmeer, über das",
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        "text": "schaftszone, soweit Rumänien dort in Übereinstimmung mit",
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            "text": "Übereinstimmung"
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        "text": "seinen Rechtsvorschriften und den Regeln und Grundsätzen",
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        "text": "ausübt;",
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        "text": "b) bedeutet der Ausdruck „Bundesrepublik Deutschland“ das",
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            "text": "bedeutet"
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        "text": "Hoheitsgebiet der Bundesrepublik Deutschland sowie das an",
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        "text": "das Küstenmeer angrenzende Gebiet des Meeresbodens,",
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            "text": "das"
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          {
            "bbox": [
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            ],
            "text": "Küstenmeer"
          },
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            "bbox": [
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            "text": "angrenzende"
          },
          {
            "bbox": [
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            "text": "Gebiet"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "Meeresbodens,"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-045",
        "source_page": 3,
        "text": "des Meeresuntergrunds und der darüber befindlichen Was-",
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          {
            "bbox": [
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            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Meeresuntergrunds"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            "text": "der"
          },
          {
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            ],
            "text": "darüber"
          },
          {
            "bbox": [
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            ],
            "text": "befindlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Was-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-047",
        "source_page": 3,
        "text": "sersäule, soweit die Bundesrepublik Deutschland dort in",
        "words": [
          {
            "bbox": [
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            "text": "sersäule,"
          },
          {
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            ],
            "text": "soweit"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            "text": "Bundesrepublik"
          },
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            "bbox": [
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-049",
        "source_page": 3,
        "text": "Übereinstimmung mit dem Völkerrecht und den innerstaat-",
        "words": [
          {
            "bbox": [
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              135.82557,
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            ],
            "text": "Übereinstimmung"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              173.04003,
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            ],
            "text": "Völkerrecht"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              234.07623,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              250.98534,
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            ],
            "text": "innerstaat-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-051",
        "source_page": 3,
        "text": "lichen Rechtsvorschriften souveräne Rechte und Hoheits-",
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          {
            "bbox": [
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            ],
            "text": "lichen"
          },
          {
            "bbox": [
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            "text": "Rechtsvorschriften"
          },
          {
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            ],
            "text": "souveräne"
          },
          {
            "bbox": [
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            ],
            "text": "Rechte"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            "text": "Hoheits-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-053",
        "source_page": 3,
        "text": "befugnisse zum Zwecke der Erforschung, Ausbeutung, Erhal-",
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          {
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            ],
            "text": "befugnisse"
          },
          {
            "bbox": [
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Erforschung,"
          },
          {
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            ],
            "text": "Ausbeutung,"
          },
          {
            "bbox": [
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            ],
            "text": "Erhal-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-055",
        "source_page": 3,
        "text": "tung und Bewirtschaftung der lebenden und nicht lebenden",
        "words": [
          {
            "bbox": [
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            ],
            "text": "tung"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "Bewirtschaftung"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "lebenden"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "lebenden"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-056",
        "source_page": 3,
        "text": "natürlichen Ressourcen ausübt;",
        "words": [
          {
            "bbox": [
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            ],
            "text": "natürlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Ressourcen"
          },
          {
            "bbox": [
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            "text": "ausübt;"
          }
        ]
      },
      {
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        "id": "pdf-003-line-057",
        "source_page": 3,
        "text": "c) bedeuten die Ausdrücke „ein Vertragsstaat“ und „der andere",
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          {
            "bbox": [
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            "text": "c)"
          },
          {
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            ],
            "text": "bedeuten"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdrücke"
          },
          {
            "bbox": [
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            ],
            "text": "„ein"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat“"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "„der"
          },
          {
            "bbox": [
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            "text": "andere"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-059",
        "source_page": 3,
        "text": "Vertragsstaat“ je nach dem Zusammenhang Rumänien oder",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat“"
          },
          {
            "bbox": [
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            ],
            "text": "je"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Zusammenhang"
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            ],
            "text": "Rumänien"
          },
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            "text": "oder"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-061",
        "source_page": 3,
        "text": "die Bundesrepublik Deutschland;",
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            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-063",
        "source_page": 3,
        "text": "d) bedeutet der Ausdruck „Person“ eine natürliche Person, eine",
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          {
            "bbox": [
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            "text": "d)"
          },
          {
            "bbox": [
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„Person“"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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              242.74305,
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              244.9458,
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              272.38806,
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            ],
            "text": "Person,"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          }
        ]
      },
      {
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        "id": "pdf-003-line-065",
        "source_page": 3,
        "text": "Gesellschaft und alle anderen Personenvereinigungen;",
        "words": [
          {
            "bbox": [
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              116.52948,
              445.048
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
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              132.41331,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "alle"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Personenvereinigungen;"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-067",
        "source_page": 3,
        "text": "e) bedeutet der Ausdruck „Gesellschaft“ eine juristische Person",
        "words": [
          {
            "bbox": [
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              65.99439,
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            ],
            "text": "e)"
          },
          {
            "bbox": [
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            ],
            "text": "bedeutet"
          },
          {
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              118.08342,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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              154.04832,
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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              207.1386,
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            ],
            "text": "„Gesellschaft“"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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              262.07919,
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            ],
            "text": "juristische"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-069",
        "source_page": 3,
        "text": "oder einen Rechtsträger, der für die Besteuerung wie eine",
        "words": [
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechtsträger,"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Besteuerung"
          },
          {
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            ],
            "text": "wie"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-071",
        "source_page": 3,
        "text": "juristische Person behandelt wird;",
        "words": [
          {
            "bbox": [
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              108.39132,
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            ],
            "text": "juristische"
          },
          {
            "bbox": [
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              135.83358,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "behandelt"
          },
          {
            "bbox": [
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            ],
            "text": "wird;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-072",
        "source_page": 3,
        "text": "f)",
        "words": [
          {
            "bbox": [
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              64.02393,
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            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-073",
        "source_page": 3,
        "text": "bedeuten die Ausdrücke „Unternehmen eines Vertrags-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "bedeuten"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdrücke"
          },
          {
            "bbox": [
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            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-076",
        "source_page": 3,
        "text": "staats“ und „Unternehmen des anderen Vertragsstaats“, je",
        "words": [
          {
            "bbox": [
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            ],
            "text": "staats“"
          },
          {
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            ],
            "text": "und"
          },
          {
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            ],
            "text": "„Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats“,"
          },
          {
            "bbox": [
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            ],
            "text": "je"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-078",
        "source_page": 3,
        "text": "nachdem, ein Unternehmen, das von einer in einem Vertrags-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nachdem,"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
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            ],
            "text": "Unternehmen,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            "text": "Vertrags-"
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        ]
      },
      {
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        "source_page": 3,
        "text": "staat ansässigen Person betrieben wird, oder ein Unterneh-",
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          {
            "bbox": [
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          },
          {
            "bbox": [
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            ],
            "text": "ansässigen"
          },
          {
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            ],
            "text": "Person"
          },
          {
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            "text": "betrieben"
          },
          {
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            ],
            "text": "wird,"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
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            "text": "Unterneh-"
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        ]
      },
      {
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        "source_page": 3,
        "text": "men, das von einer im anderen Vertragsstaat ansässigen",
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          {
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          },
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            "text": "das"
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            "text": "von"
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          {
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "im"
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            "text": "anderen"
          },
          {
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            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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          }
        ]
      },
      {
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        "id": "pdf-003-line-084",
        "source_page": 3,
        "text": "Person betrieben wird;",
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          {
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            "text": "betrieben"
          },
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            "text": "wird;"
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        ]
      },
      {
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        "id": "pdf-003-line-085",
        "source_page": 3,
        "text": "g) bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-",
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          {
            "bbox": [
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            ],
            "text": "g)"
          },
          {
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            ],
            "text": "bedeutet"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„internationaler"
          },
          {
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            ],
            "text": "Verkehr“"
          },
          {
            "bbox": [
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            ],
            "text": "jede"
          },
          {
            "bbox": [
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            ],
            "text": "Beför-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-087",
        "source_page": 3,
        "text": "derung mit einem Seeschiff oder Luftfahrzeug, das von einem",
        "words": [
          {
            "bbox": [
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            ],
            "text": "derung"
          },
          {
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
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            ],
            "text": "Seeschiff"
          },
          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "Luftfahrzeug,"
          },
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-089",
        "source_page": 3,
        "text": "Unternehmen mit tatsächlicher Geschäftsleitung in einem",
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          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
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            "text": "mit"
          },
          {
            "bbox": [
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            "text": "tatsächlicher"
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            "text": "Geschäftsleitung"
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          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-091",
        "source_page": 3,
        "text": "Vertragsstaat betrieben wird, es sei denn, das Seeschiff oder",
        "words": [
          {
            "bbox": [
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            "text": "betrieben"
          },
          {
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            ],
            "text": "wird,"
          },
          {
            "bbox": [
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            ],
            "text": "es"
          },
          {
            "bbox": [
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            ],
            "text": "sei"
          },
          {
            "bbox": [
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            ],
            "text": "denn,"
          },
          {
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Seeschiff"
          },
          {
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            "text": "oder"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-093",
        "source_page": 3,
        "text": "Luftfahrzeug wird ausschließlich zwischen Orten im anderen",
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          {
            "bbox": [
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            "text": "Luftfahrzeug"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "zwischen"
          },
          {
            "bbox": [
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            ],
            "text": "Orten"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-095",
        "source_page": 3,
        "text": "Vertragsstaat betrieben;",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            "text": "betrieben;"
          }
        ]
      },
      {
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        ],
        "id": "pdf-003-line-097",
        "source_page": 3,
        "text": "h) bedeutet der Ausdruck „Staatsangehöriger“",
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          {
            "bbox": [
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            ],
            "text": "h)"
          },
          {
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„Staatsangehöriger“"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-003-line-099",
        "source_page": 3,
        "text": "aa) in Bezug auf Rumänien",
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          {
            "bbox": [
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            ],
            "text": "aa)"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Bezug"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
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            ],
            "text": "Rumänien"
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        ]
      },
      {
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        "id": "pdf-003-line-100",
        "source_page": 3,
        "text": "alle natürlichen Personen, die die rumänische Staatsan-",
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          {
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            ],
            "text": "alle"
          },
          {
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            ],
            "text": "natürlichen"
          },
          {
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            ],
            "text": "Personen,"
          },
          {
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "rumänische"
          },
          {
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            ],
            "text": "Staatsan-"
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        ]
      },
      {
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        "id": "pdf-003-line-102",
        "source_page": 3,
        "text": "gehörigkeit besitzen, sowie alle juristischen Personen,",
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            "text": "gehörigkeit"
          },
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            ],
            "text": "besitzen,"
          },
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            ],
            "text": "sowie"
          },
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            ],
            "text": "alle"
          },
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            "text": "juristischen"
          },
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            "text": "Personen,"
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      },
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        "id": "pdf-003-line-104",
        "source_page": 3,
        "text": "Personenvereinigungen und sonstigen Rechtsträger, die",
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          {
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            ],
            "text": "Personenvereinigungen"
          },
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            "text": "und"
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          {
            "bbox": [
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            "text": "sonstigen"
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            "text": "Rechtsträger,"
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            "bbox": [
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            "text": "die"
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        ]
      },
      {
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        "id": "pdf-003-line-106",
        "source_page": 3,
        "text": "nach dem in Rumänien geltenden Recht errichtet wor-",
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          {
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            "text": "nach"
          },
          {
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            "text": "dem"
          },
          {
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            "text": "in"
          },
          {
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            "text": "Rumänien"
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            "text": "geltenden"
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          {
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            ],
            "text": "Recht"
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          {
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            "text": "errichtet"
          },
          {
            "bbox": [
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            "text": "wor-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-108",
        "source_page": 3,
        "text": "den sind;",
        "words": [
          {
            "bbox": [
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            "text": "den"
          },
          {
            "bbox": [
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            "text": "sind;"
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        ]
      },
      {
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        "source_page": 3,
        "text": "bb) in Bezug auf die Bundesrepublik Deutschland",
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          {
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            "text": "bb)"
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            "text": "in"
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            "bbox": [
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            "text": "Bezug"
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            "bbox": [
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            "text": "auf"
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            "text": "die"
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            "text": "Bundesrepublik"
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        ]
      },
      {
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        "source_page": 3,
        "text": "alle Deutschen im Sinne des Grundgesetzes der Bundes-",
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            "text": "alle"
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            "text": "Deutschen"
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            "text": "im"
          },
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            "text": "Sinne"
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            "text": "des"
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            "text": "Grundgesetzes"
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            "text": "der"
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            "bbox": [
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            "text": "Bundes-"
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        "source_page": 3,
        "text": "republik Deutschland sowie alle juristischen Personen,",
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            "text": "republik"
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            "text": "sowie"
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        ]
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      {
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        "source_page": 3,
        "text": "Personengesellschaften und anderen Personenvereini-",
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            "text": "und"
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            "text": "anderen"
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            "text": "Personenvereini-"
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        ]
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        "source_page": 3,
        "text": "gungen, die nach dem in der Bundesrepublik Deutsch-",
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            "text": "die"
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            "text": "nach"
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            "text": "dem"
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            "bbox": [
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            "text": "in"
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            "bbox": [
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            "text": "der"
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            "text": "Bundesrepublik"
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        "text": "land geltenden Recht errichtet worden sind;",
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            "text": "land"
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            "text": "errichtet"
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            "text": "worden"
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            "text": "sind;"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-003-line-120",
        "source_page": 3,
        "text": "i)",
        "words": [
          {
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            ],
            "text": "i)"
          }
        ]
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        "id": "pdf-003-line-121",
        "source_page": 3,
        "text": "bedeutet der Ausdruck „zuständige Behörde“",
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            "text": "bedeutet"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„zuständige"
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        "id": "pdf-003-line-124",
        "source_page": 3,
        "text": "aa) in Rumänien das Ministerium der Finanzen oder seine",
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          {
            "bbox": [
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            "text": "aa)"
          },
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            ],
            "text": "in"
          },
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            ],
            "text": "Rumänien"
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            "text": "das"
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            ],
            "text": "Ministerium"
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          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Finanzen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
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            "bbox": [
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            "text": "seine"
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        ]
      },
      {
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        "source_page": 3,
        "text": "Bevollmächtigten;",
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          {
            "bbox": [
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            "text": "Bevollmächtigten;"
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        "id": "pdf-004-line-003",
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        "text": "bb) in der Bundesrepublik Deutschland das Bundesministe-",
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          {
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            "text": "bb)"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "der"
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            ],
            "text": "Bundesrepublik"
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            ],
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            "text": "das"
          },
          {
            "bbox": [
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            "text": "Bundesministe-"
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        ]
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        "source_page": 4,
        "text": "rium der Finanzen oder die Behörde, an die es seine",
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            ],
            "text": "rium"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "Finanzen"
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "die"
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            ],
            "text": "Behörde,"
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          {
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            ],
            "text": "an"
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          {
            "bbox": [
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            "text": "die"
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          {
            "bbox": [
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            ],
            "text": "es"
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          {
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            "text": "seine"
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        ]
      },
      {
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        "source_page": 4,
        "text": "Befugnisse delegiert hat.",
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            ],
            "text": "Befugnisse"
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            "text": "delegiert"
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        "text": "(2) Bei der Anwendung des Abkommens durch einen Vertrags-",
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            "text": "(2)"
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            ],
            "text": "Bei"
          },
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            ],
            "text": "der"
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            ],
            "text": "Anwendung"
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            ],
            "text": "des"
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            ],
            "text": "Abkommens"
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            ],
            "text": "durch"
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            ],
            "text": "einen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
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        ]
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        "source_page": 4,
        "text": "staat hat, wenn der Zusammenhang nichts anderes erfordert,",
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          {
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            ],
            "text": "staat"
          },
          {
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Zusammenhang"
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            ],
            "text": "nichts"
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          {
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            ],
            "text": "anderes"
          },
          {
            "bbox": [
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            ],
            "text": "erfordert,"
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        ]
      },
      {
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        "source_page": 4,
        "text": "jeder im Abkommen nicht definierte Ausdruck die Bedeutung, die",
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          {
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            "text": "jeder"
          },
          {
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            "text": "im"
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          {
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "definierte"
          },
          {
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Bedeutung,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
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        ]
      },
      {
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        "source_page": 4,
        "text": "ihm im Anwendungszeitraum nach dem Recht dieses Staates",
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          {
            "bbox": [
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            ],
            "text": "ihm"
          },
          {
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Anwendungszeitraum"
          },
          {
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
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            ],
            "text": "Staates"
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        ]
      },
      {
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        "id": "pdf-004-line-017",
        "source_page": 4,
        "text": "über die Steuern zukommt, für die das Abkommen gilt, wobei die",
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          {
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            "text": "über"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "Steuern"
          },
          {
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            ],
            "text": "zukommt,"
          },
          {
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            ],
            "text": "für"
          },
          {
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "das"
          },
          {
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            ],
            "text": "Abkommen"
          },
          {
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            ],
            "text": "gilt,"
          },
          {
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            ],
            "text": "wobei"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        "id": "pdf-004-line-019",
        "source_page": 4,
        "text": "Bedeutung nach dem in diesem Staat anzuwendenden Steuer-",
        "words": [
          {
            "bbox": [
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              103.21482,
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            "text": "Bedeutung"
          },
          {
            "bbox": [
              106.17112,
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              123.63726,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              126.59356,
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              142.43773,
              167.928
            ],
            "text": "dem"
          },
          {
            "bbox": [
              145.39403,
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              151.61025,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "anzuwendenden"
          },
          {
            "bbox": [
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            "text": "Steuer-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-021",
        "source_page": 4,
        "text": "recht den Vorrang vor einer Bedeutung hat, die der Ausdruck",
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          {
            "bbox": [
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            "text": "recht"
          },
          {
            "bbox": [
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              99.20384,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              130.84424,
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            ],
            "text": "Vorrang"
          },
          {
            "bbox": [
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            ],
            "text": "vor"
          },
          {
            "bbox": [
              149.16531,
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              166.62346,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              170.16303,
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            ],
            "text": "Bedeutung"
          },
          {
            "bbox": [
              212.92551,
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              226.39665,
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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              240.7387,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              255.94367,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Ausdruck"
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        ]
      },
      {
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        "id": "pdf-004-line-023",
        "source_page": 4,
        "text": "nach anderem Recht dieses Staates hat.",
        "words": [
          {
            "bbox": [
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              81.46604,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              83.68726,
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              115.2158,
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            ],
            "text": "anderem"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              140.67194,
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              163.74706,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              165.96828,
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              193.04639,
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
              195.26761,
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              208.73875,
              187.064
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-024",
        "source_page": 4,
        "text": "Artikel 4",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              189.91431,
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            "text": "4"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-026",
        "source_page": 4,
        "text": "Ansässige Person",
        "words": [
          {
            "bbox": [
              144.50714,
              213.344,
              183.69809,
              220.728
            ],
            "text": "Ansässige"
          },
          {
            "bbox": [
              185.91931,
              213.336,
              212.8536,
              220.72
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-004-line-028",
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        "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine",
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          {
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Im"
          },
          {
            "bbox": [
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            ],
            "text": "Sinne"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              224.69478,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              238.83708,
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              275.18359,
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            ],
            "text": "„eine"
          }
        ]
      },
      {
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        "id": "pdf-004-line-030",
        "source_page": 4,
        "text": "in einem Vertragsstaat ansässige Person“ eine Person, die nach",
        "words": [
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person“"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Person,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          }
        ]
      },
      {
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        "id": "pdf-004-line-032",
        "source_page": 4,
        "text": "dem Recht dieses Staates dort aufgrund ihres Wohnsitzes, ihres",
        "words": [
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
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            ],
            "text": "ihres"
          },
          {
            "bbox": [
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            ],
            "text": "Wohnsitzes,"
          },
          {
            "bbox": [
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            ],
            "text": "ihres"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-034",
        "source_page": 4,
        "text": "ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung oder",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Aufenthalts,"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Ortes"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          }
        ]
      },
      {
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        "id": "pdf-004-line-036",
        "source_page": 4,
        "text": "eines anderen ähnlichen Merkmals steuerpflichtig ist, und um-",
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          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "ähnlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Merkmals"
          },
          {
            "bbox": [
              194.42067,
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            ],
            "text": "steuerpflichtig"
          },
          {
            "bbox": [
              248.20136,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "um-"
          }
        ]
      },
      {
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        "id": "pdf-004-line-038",
        "source_page": 4,
        "text": "fasst auch diesen Staat, seine Länder und ihre Gebietskörper-",
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          {
            "bbox": [
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            ],
            "text": "fasst"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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            ],
            "text": "diesen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat,"
          },
          {
            "bbox": [
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            ],
            "text": "seine"
          },
          {
            "bbox": [
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            ],
            "text": "Länder"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "ihre"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörper-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-040",
        "source_page": 4,
        "text": "schaften. Der Ausdruck umfasst jedoch nicht Personen, die in",
        "words": [
          {
            "bbox": [
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            ],
            "text": "schaften."
          },
          {
            "bbox": [
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              112.78684,
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            ],
            "text": "Der"
          },
          {
            "bbox": [
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              150.04421,
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              153.408,
              284.48,
              181.82843,
              291.84
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              185.19222,
              284.48,
              209.31403,
              291.84
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              212.67782,
              284.48,
              230.14396,
              291.84
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              233.50775,
              284.48,
              269.61456,
              291.84
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              272.97835,
              284.48,
              283.78882,
              291.84
            ],
            "text": "die"
          },
          {
            "bbox": [
              287.15261,
              284.48,
              293.36883,
              291.84
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          294.048,
          293.37682,
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        ],
        "id": "pdf-004-line-042",
        "source_page": 4,
        "text": "diesem Staat nur mit Einkünften aus Quellen in diesem Staat",
        "words": [
          {
            "bbox": [
              63.99191,
              294.048,
              89.89549,
              301.408
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              93.62682,
              294.048,
              112.4193,
              301.408
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              116.15063,
              294.048,
              127.69618,
              301.408
            ],
            "text": "nur"
          },
          {
            "bbox": [
              131.42751,
              294.048,
              142.53361,
              301.408
            ],
            "text": "mit"
          },
          {
            "bbox": [
              146.26494,
              294.048,
              183.99372,
              301.408
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              187.72505,
              294.048,
              200.45312,
              301.408
            ],
            "text": "aus"
          },
          {
            "bbox": [
              204.18445,
              294.048,
              231.27055,
              301.408
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              235.00188,
              294.048,
              241.2181,
              301.408
            ],
            "text": "in"
          },
          {
            "bbox": [
              244.94943,
              294.048,
              270.85301,
              301.408
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              274.58434,
              294.048,
              293.37682,
              301.408
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          303.616,
          293.36883,
          310.976
        ],
        "id": "pdf-004-line-044",
        "source_page": 4,
        "text": "oder mit in diesem Staat gelegenem Vermögen steuerpflichtig",
        "words": [
          {
            "bbox": [
              63.9999,
              303.616,
              80.26754,
              310.976
            ],
            "text": "oder"
          },
          {
            "bbox": [
              83.79912,
              303.616,
              94.90522,
              310.976
            ],
            "text": "mit"
          },
          {
            "bbox": [
              98.4368,
              303.616,
              104.65302,
              310.976
            ],
            "text": "in"
          },
          {
            "bbox": [
              108.1846,
              303.616,
              134.08818,
              310.976
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              137.61976,
              303.616,
              156.41224,
              310.976
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              159.94382,
              303.616,
              199.31055,
              310.976
            ],
            "text": "gelegenem"
          },
          {
            "bbox": [
              202.84213,
              303.616,
              239.3804,
              310.976
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              242.91198,
              303.616,
              293.36883,
              310.976
            ],
            "text": "steuerpflichtig"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          313.184,
          81.16242,
          320.544
        ],
        "id": "pdf-004-line-046",
        "source_page": 4,
        "text": "sind.",
        "words": [
          {
            "bbox": [
              63.99191,
              313.184,
              81.16242,
              320.544
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
          326.92,
          293.35285,
          334.28
        ],
        "id": "pdf-004-line-047",
        "source_page": 4,
        "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-",
        "words": [
          {
            "bbox": [
              72.48528,
              326.92,
              81.06654,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              84.75792,
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            ],
            "text": "Ist"
          },
          {
            "bbox": [
              97.03056,
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              334.28
            ],
            "text": "nach"
          },
          {
            "bbox": [
              118.18808,
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              334.28
            ],
            "text": "1"
          },
          {
            "bbox": [
              154.56655,
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              169.36403,
              334.28
            ],
            "text": "eine"
          },
          {
            "bbox": [
              173.05541,
              326.92,
              207.9797,
              334.28
            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              211.69505,
              326.92,
              236.84757,
              334.28
            ],
            "text": "Person"
          },
          {
            "bbox": [
              240.53895,
              326.92,
              246.75517,
              334.28
            ],
            "text": "in"
          },
          {
            "bbox": [
              250.44655,
              326.92,
              274.72017,
              334.28
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              278.41155,
              326.92,
              293.35285,
              334.28
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.97593,
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        ],
        "id": "pdf-004-line-049",
        "source_page": 4,
        "text": "tragsstaaten ansässig, so gilt Folgendes:",
        "words": [
          {
            "bbox": [
              63.97593,
              336.488,
              108.36837,
              343.848
            ],
            "text": "tragsstaaten"
          },
          {
            "bbox": [
              110.60557,
              336.488,
              144.19553,
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              146.41675,
              336.488,
              154.99801,
              343.848
            ],
            "text": "so"
          },
          {
            "bbox": [
              157.21923,
              336.488,
              167.8699,
              343.848
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              170.09112,
              336.488,
              209.60167,
              343.848
            ],
            "text": "Folgendes:"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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        ],
        "id": "pdf-004-line-052",
        "source_page": 4,
        "text": "a) Die Person gilt als nur in dem Staat ansässig, in dem sie",
        "words": [
          {
            "bbox": [
              63.98392,
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              70.34396,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.72797,
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              88.42533,
              366.696
            ],
            "text": "Die"
          },
          {
            "bbox": [
              92.14867,
              359.328,
              117.30119,
              366.688
            ],
            "text": "Person"
          },
          {
            "bbox": [
              121.02453,
              359.328,
              131.6752,
              366.688
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              135.39854,
              359.328,
              145.45795,
              366.688
            ],
            "text": "als"
          },
          {
            "bbox": [
              149.18129,
              359.328,
              160.72684,
              366.688
            ],
            "text": "nur"
          },
          {
            "bbox": [
              164.45018,
              359.328,
              170.6664,
              366.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              174.38974,
              359.328,
              190.23391,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              193.95725,
              359.328,
              212.75772,
              366.688
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              216.48106,
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              250.07102,
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              253.79436,
              359.328,
              260.01058,
              366.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              263.73392,
              359.328,
              279.57809,
              366.688
            ],
            "text": "dem"
          },
          {
            "bbox": [
              283.30143,
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              366.688
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-054",
        "source_page": 4,
        "text": "über eine ständige Wohnstätte verfügt; verfügt sie in beiden",
        "words": [
          {
            "bbox": [
              76.72797,
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              92.85978,
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            ],
            "text": "über"
          },
          {
            "bbox": [
              95.5604,
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              110.35788,
              376.256
            ],
            "text": "eine"
          },
          {
            "bbox": [
              113.0585,
              368.896,
              143.69216,
              376.256
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              146.39278,
              368.896,
              187.38947,
              376.256
            ],
            "text": "Wohnstätte"
          },
          {
            "bbox": [
              190.09009,
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              217.1682,
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            ],
            "text": "verfügt;"
          },
          {
            "bbox": [
              219.86882,
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              244.72571,
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            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              247.42633,
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              257.48574,
              376.256
            ],
            "text": "sie"
          },
          {
            "bbox": [
              260.18636,
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              266.40258,
              376.256
            ],
            "text": "in"
          },
          {
            "bbox": [
              269.1032,
              368.896,
              293.37682,
              376.256
            ],
            "text": "beiden"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
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        ],
        "id": "pdf-004-line-056",
        "source_page": 4,
        "text": "Staaten über eine ständige Wohnstätte, so gilt sie als nur in",
        "words": [
          {
            "bbox": [
              76.74395,
              378.464,
              104.2695,
              385.824
            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              106.99409,
              378.464,
              123.1259,
              385.824
            ],
            "text": "über"
          },
          {
            "bbox": [
              125.85049,
              378.464,
              140.64797,
              385.824
            ],
            "text": "eine"
          },
          {
            "bbox": [
              143.35658,
              378.464,
              173.99024,
              385.824
            ],
            "text": "ständige"
          },
          {
            "bbox": [
              176.71483,
              378.464,
              219.93274,
              385.824
            ],
            "text": "Wohnstätte,"
          },
          {
            "bbox": [
              222.65733,
              378.464,
              231.23859,
              385.824
            ],
            "text": "so"
          },
          {
            "bbox": [
              233.96318,
              378.464,
              244.61385,
              385.824
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              247.33844,
              378.464,
              257.39785,
              385.824
            ],
            "text": "sie"
          },
          {
            "bbox": [
              260.10646,
              378.464,
              270.16587,
              385.824
            ],
            "text": "als"
          },
          {
            "bbox": [
              272.89046,
              378.464,
              284.43601,
              385.824
            ],
            "text": "nur"
          },
          {
            "bbox": [
              287.1606,
              378.464,
              293.37682,
              385.824
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
          388.032,
          293.36883,
          395.392
        ],
        "id": "pdf-004-line-058",
        "source_page": 4,
        "text": "dem Staat ansässig, zu dem sie die engeren persönlichen",
        "words": [
          {
            "bbox": [
              76.74395,
              388.032,
              92.58812,
              395.392
            ],
            "text": "dem"
          },
          {
            "bbox": [
              96.17563,
              388.032,
              114.96811,
              395.392
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              118.55562,
              388.032,
              152.14558,
              395.392
            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              155.73309,
              388.032,
              164.01073,
              395.392
            ],
            "text": "zu"
          },
          {
            "bbox": [
              167.58226,
              388.032,
              183.42643,
              395.392
            ],
            "text": "dem"
          },
          {
            "bbox": [
              187.01394,
              388.032,
              197.07335,
              395.392
            ],
            "text": "sie"
          },
          {
            "bbox": [
              200.66086,
              388.032,
              211.46334,
              395.392
            ],
            "text": "die"
          },
          {
            "bbox": [
              215.05085,
              388.032,
              244.05455,
              395.392
            ],
            "text": "engeren"
          },
          {
            "bbox": [
              247.64206,
              388.032,
              293.36883,
              395.392
            ],
            "text": "persönlichen"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          397.6,
          293.37682,
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        ],
        "id": "pdf-004-line-060",
        "source_page": 4,
        "text": "und wirtschaftlichen Beziehungen hat (Mittelpunkt der Le-",
        "words": [
          {
            "bbox": [
              76.73596,
              397.6,
              90.35891,
              404.96
            ],
            "text": "und"
          },
          {
            "bbox": [
              94.32994,
              397.6,
              150.25195,
              404.96
            ],
            "text": "wirtschaftlichen"
          },
          {
            "bbox": [
              154.22298,
              397.6,
              200.53302,
              404.96
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              204.50405,
              397.6,
              215.74598,
              404.96
            ],
            "text": "hat"
          },
          {
            "bbox": [
              219.71701,
              397.6,
              261.90421,
              404.96
            ],
            "text": "(Mittelpunkt"
          },
          {
            "bbox": [
              265.87524,
              397.6,
              277.56461,
              404.96
            ],
            "text": "der"
          },
          {
            "bbox": [
              281.53564,
              397.6,
              293.37682,
              404.96
            ],
            "text": "Le-"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
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          135.1908,
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        ],
        "id": "pdf-004-line-062",
        "source_page": 4,
        "text": "bensinteressen);",
        "words": [
          {
            "bbox": [
              76.74395,
              407.168,
              135.1908,
              414.528
            ],
            "text": "bensinteressen);"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          420.448,
          293.38481,
          427.808
        ],
        "id": "pdf-004-line-064",
        "source_page": 4,
        "text": "b) kann nicht bestimmt werden, in welchem Staat die Person",
        "words": [
          {
            "bbox": [
              63.99191,
              420.448,
              70.79939,
              427.808
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.73596,
              420.448,
              94.05828,
              427.808
            ],
            "text": "kann"
          },
          {
            "bbox": [
              97.40609,
              420.448,
              114.87223,
              427.808
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              118.22004,
              420.448,
              151.68216,
              427.808
            ],
            "text": "bestimmt"
          },
          {
            "bbox": [
              155.02997,
              420.448,
              183.72206,
              427.808
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              187.06987,
              420.448,
              193.28609,
              427.808
            ],
            "text": "in"
          },
          {
            "bbox": [
              196.6339,
              420.448,
              228.5939,
              427.808
            ],
            "text": "welchem"
          },
          {
            "bbox": [
              231.94171,
              420.448,
              250.73419,
              427.808
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              254.082,
              420.448,
              264.88448,
              427.808
            ],
            "text": "die"
          },
          {
            "bbox": [
              268.23229,
              420.448,
              293.38481,
              427.808
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          76.75194,
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          293.35285,
          437.376
        ],
        "id": "pdf-004-line-066",
        "source_page": 4,
        "text": "den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt sie",
        "words": [
          {
            "bbox": [
              76.75194,
              430.016,
              90.22308,
              437.376
            ],
            "text": "den"
          },
          {
            "bbox": [
              93.01159,
              430.016,
              133.12938,
              437.376
            ],
            "text": "Mittelpunkt"
          },
          {
            "bbox": [
              135.93387,
              430.016,
              151.76206,
              437.376
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              154.56655,
              430.016,
              217.47182,
              437.376
            ],
            "text": "Lebensinteressen"
          },
          {
            "bbox": [
              220.27631,
              430.016,
              233.74745,
              437.376
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              236.55194,
              430.016,
              252.82757,
              437.376
            ],
            "text": "oder"
          },
          {
            "bbox": [
              255.63206,
              430.016,
              280.48895,
              437.376
            ],
            "text": "verfügt"
          },
          {
            "bbox": [
              283.29344,
              430.016,
              293.35285,
              437.376
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          76.71998,
          439.584,
          293.36883,
          446.944
        ],
        "id": "pdf-004-line-068",
        "source_page": 4,
        "text": "in keinem der Staaten über eine ständige Wohnstätte, so gilt",
        "words": [
          {
            "bbox": [
              76.71998,
              439.584,
              82.9362,
              446.944
            ],
            "text": "in"
          },
          {
            "bbox": [
              85.31722,
              439.584,
              111.07698,
              446.944
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              113.47398,
              439.584,
              125.16335,
              446.944
            ],
            "text": "der"
          },
          {
            "bbox": [
              127.54437,
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            ],
            "text": "Staaten"
          },
          {
            "bbox": [
              157.45094,
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            ],
            "text": "über"
          },
          {
            "bbox": [
              175.96377,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              193.14227,
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            ],
            "text": "ständige"
          },
          {
            "bbox": [
              226.15695,
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            ],
            "text": "Wohnstätte,"
          },
          {
            "bbox": [
              271.75588,
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            ],
            "text": "so"
          },
          {
            "bbox": [
              282.71816,
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              446.944
            ],
            "text": "gilt"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-070",
        "source_page": 4,
        "text": "sie als nur in dem Staat ansässig, in dem sie ihren gewöhn-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              89.45604,
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              116.38234,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              125.25923,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              143.76407,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              165.21722,
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
              201.46785,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              210.34474,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              228.84958,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              241.56966,
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            ],
            "text": "ihren"
          },
          {
            "bbox": [
              261.84828,
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            ],
            "text": "gewöhn-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-072",
        "source_page": 4,
        "text": "lichen Aufenthalt hat;",
        "words": [
          {
            "bbox": [
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            ],
            "text": "lichen"
          },
          {
            "bbox": [
              99.96289,
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            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
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            "text": "hat;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-073",
        "source_page": 4,
        "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "c)"
          },
          {
            "bbox": [
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            ],
            "text": "hat"
          },
          {
            "bbox": [
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              100.81782,
              479.36
            ],
            "text": "die"
          },
          {
            "bbox": [
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              127.9998,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              130.02926,
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            ],
            "text": "ihren"
          },
          {
            "bbox": [
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              199.10281,
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            ],
            "text": "gewöhnlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
              239.42035,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "beiden"
          },
          {
            "bbox": [
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            ],
            "text": "Staa-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-075",
        "source_page": 4,
        "text": "ten oder in keinem der Staaten, so gilt sie als nur in dem Staat",
        "words": [
          {
            "bbox": [
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              87.9699,
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            ],
            "text": "ten"
          },
          {
            "bbox": [
              89.82358,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              107.9449,
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              114.16112,
              488.928
            ],
            "text": "in"
          },
          {
            "bbox": [
              116.00681,
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              141.76657,
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            ],
            "text": "keinem"
          },
          {
            "bbox": [
              143.61226,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              157.14732,
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              186.89409,
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            ],
            "text": "Staaten,"
          },
          {
            "bbox": [
              188.73978,
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              197.32104,
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            ],
            "text": "so"
          },
          {
            "bbox": [
              199.16673,
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              209.80142,
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
              211.64711,
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              221.70652,
              488.928
            ],
            "text": "sie"
          },
          {
            "bbox": [
              223.55221,
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              248.84855,
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              255.06477,
              488.928
            ],
            "text": "in"
          },
          {
            "bbox": [
              256.91046,
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              272.75463,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-077",
        "source_page": 4,
        "text": "ansässig, dessen Staatsangehöriger sie ist;",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
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            ],
            "text": "dessen"
          },
          {
            "bbox": [
              140.52013,
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              205.91828,
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            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-079",
        "source_page": 4,
        "text": "d) ist die Person Staatsangehöriger beider Staaten oder kei-",
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          {
            "bbox": [
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            ],
            "text": "d)"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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              99.73917,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
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            ],
            "text": "beider"
          },
          {
            "bbox": [
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            ],
            "text": "Staaten"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              511.768
            ],
            "text": "kei-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-081",
        "source_page": 4,
        "text": "nes der Staaten, so regeln die zuständigen Behörden der",
        "words": [
          {
            "bbox": [
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              89.48001,
              521.336
            ],
            "text": "nes"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Staaten,"
          },
          {
            "bbox": [
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              151.13085,
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "regeln"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörden"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-083",
        "source_page": 4,
        "text": "Vertragsstaaten die Frage in gegenseitigem Einvernehmen.",
        "words": [
          {
            "bbox": [
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              523.544,
              132.96159,
              530.904
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
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              145.98529,
              530.904
            ],
            "text": "die"
          },
          {
            "bbox": [
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              168.62096,
              530.904
            ],
            "text": "Frage"
          },
          {
            "bbox": [
              170.84218,
              523.544,
              177.0584,
              530.904
            ],
            "text": "in"
          },
          {
            "bbox": [
              179.27962,
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              231.51824,
              530.904
            ],
            "text": "gegenseitigem"
          },
          {
            "bbox": [
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              530.904
            ],
            "text": "Einvernehmen."
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-085",
        "source_page": 4,
        "text": "(3) Ist nach Absatz 1 eine Gesellschaft in beiden Vertragsstaa-",
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          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
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              544.64
            ],
            "text": "Ist"
          },
          {
            "bbox": [
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              111.50844,
              544.64
            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              144.89865,
              544.64
            ],
            "text": "1"
          },
          {
            "bbox": [
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              161.90936,
              544.64
            ],
            "text": "eine"
          },
          {
            "bbox": [
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              208.19543,
              544.64
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              210.39268,
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              216.6089,
              544.64
            ],
            "text": "in"
          },
          {
            "bbox": [
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              243.07977,
              544.64
            ],
            "text": "beiden"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaa-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-087",
        "source_page": 4,
        "text": "ten ansässig, so gilt sie als in dem Staat ansässig, in dem sich",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ten"
          },
          {
            "bbox": [
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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              136.59704,
              554.208
            ],
            "text": "gilt"
          },
          {
            "bbox": [
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              149.50089,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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              162.42072,
              554.208
            ],
            "text": "als"
          },
          {
            "bbox": [
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              171.48138,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässig,"
          },
          {
            "bbox": [
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              257.30197,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              260.14641,
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              275.99058,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "sich"
          }
        ]
      },
      {
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        ],
        "id": "pdf-004-line-089",
        "source_page": 4,
        "text": "der Ort ihrer tatsächlichen Geschäftsleitung befindet.",
        "words": [
          {
            "bbox": [
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              75.68128,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ort"
          },
          {
            "bbox": [
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              556.416,
              107.20183,
              563.776
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              109.42305,
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              156.77978,
              563.776
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              159.001,
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              219.07781,
              563.776
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              221.29903,
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              252.67576,
              563.776
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-092",
        "source_page": 4,
        "text": "Artikel 5",
        "words": [
          {
            "bbox": [
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              187.70108,
              592.272
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              189.9223,
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              194.36474,
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            ],
            "text": "5"
          }
        ]
      },
      {
        "bbox": [
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          205.60667,
          606.0
        ],
        "id": "pdf-004-line-094",
        "source_page": 4,
        "text": "Betriebsstätte",
        "words": [
          {
            "bbox": [
              151.75407,
              598.616,
              205.60667,
              606.0
            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
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          293.37682,
          619.712
        ],
        "id": "pdf-004-line-096",
        "source_page": 4,
        "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck",
        "words": [
          {
            "bbox": [
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              81.06654,
              619.712
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              86.46778,
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              95.35266,
              619.712
            ],
            "text": "Im"
          },
          {
            "bbox": [
              100.7539,
              612.352,
              120.88071,
              619.712
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              126.28195,
              612.352,
              149.36506,
              619.712
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              154.75831,
              612.352,
              199.76598,
              619.712
            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              205.16722,
              612.352,
              236.99139,
              619.712
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              242.39263,
              612.352,
              254.082,
              619.712
            ],
            "text": "der"
          },
          {
            "bbox": [
              259.48324,
              612.352,
              293.37682,
              619.712
            ],
            "text": "Ausdruck"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          621.92,
          293.36883,
          629.28
        ],
        "id": "pdf-004-line-098",
        "source_page": 4,
        "text": "„Betriebsstätte“ eine feste Geschäftseinrichtung, durch die die",
        "words": [
          {
            "bbox": [
              63.9999,
              621.92,
              120.66498,
              629.28
            ],
            "text": "„Betriebsstätte“"
          },
          {
            "bbox": [
              124.02078,
              621.92,
              138.81826,
              629.28
            ],
            "text": "eine"
          },
          {
            "bbox": [
              142.17406,
              621.92,
              159.63221,
              629.28
            ],
            "text": "feste"
          },
          {
            "bbox": [
              162.98801,
              621.92,
              241.12222,
              629.28
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              244.47802,
              621.92,
              265.05227,
              629.28
            ],
            "text": "durch"
          },
          {
            "bbox": [
              268.40807,
              621.92,
              279.21055,
              629.28
            ],
            "text": "die"
          },
          {
            "bbox": [
              282.56635,
              621.92,
              293.36883,
              629.28
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          631.488,
          293.36883,
          638.848
        ],
        "id": "pdf-004-line-100",
        "source_page": 4,
        "text": "Tätigkeit eines Unternehmens ganz oder teilweise ausgeübt wird.",
        "words": [
          {
            "bbox": [
              63.99191,
              631.488,
              94.47376,
              638.848
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              96.29548,
              631.488,
              115.08796,
              638.848
            ],
            "text": "eines"
          },
          {
            "bbox": [
              116.90968,
              631.488,
              169.3081,
              638.848
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              171.12982,
              631.488,
              188.28435,
              638.848
            ],
            "text": "ganz"
          },
          {
            "bbox": [
              190.10607,
              631.488,
              206.38969,
              638.848
            ],
            "text": "oder"
          },
          {
            "bbox": [
              208.21141,
              631.488,
              238.97291,
              638.848
            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              240.79463,
              631.488,
              274.09695,
              638.848
            ],
            "text": "ausgeübt"
          },
          {
            "bbox": [
              275.91867,
              631.488,
              293.36883,
              638.848
            ],
            "text": "wird."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
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          271.9796,
          652.584
        ],
        "id": "pdf-004-line-102",
        "source_page": 4,
        "text": "(2) Der Ausdruck „Betriebsstätte“ umfasst insbesondere",
        "words": [
          {
            "bbox": [
              72.48528,
              645.224,
              81.06654,
              652.584
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              83.28776,
              645.224,
              95.86402,
              652.584
            ],
            "text": "Der"
          },
          {
            "bbox": [
              98.08524,
              645.224,
              131.97882,
              652.584
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              134.20004,
              645.224,
              190.87311,
              652.584
            ],
            "text": "„Betriebsstätte“"
          },
          {
            "bbox": [
              193.09433,
              645.224,
              221.51476,
              652.584
            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              223.73598,
              645.224,
              271.9796,
              652.584
            ],
            "text": "insbesondere"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          658.504,
          154.2869,
          665.864
        ],
        "id": "pdf-004-line-104",
        "source_page": 4,
        "text": "a) einen Ort der Leitung,",
        "words": [
          {
            "bbox": [
              63.99191,
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              70.35195,
              665.864
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.73596,
              658.504,
              95.97588,
              665.864
            ],
            "text": "einen"
          },
          {
            "bbox": [
              98.1971,
              658.504,
              109.44702,
              665.864
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              111.66824,
              658.504,
              123.35761,
              665.864
            ],
            "text": "der"
          },
          {
            "bbox": [
              125.57883,
              658.504,
              154.2869,
              665.864
            ],
            "text": "Leitung,"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          671.784,
          167.28663,
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        ],
        "id": "pdf-004-line-106",
        "source_page": 4,
        "text": "b) eine Zweigniederlassung,",
        "words": [
          {
            "bbox": [
              63.99191,
              671.784,
              70.79939,
              679.144
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.73596,
              671.784,
              91.53344,
              679.144
            ],
            "text": "eine"
          },
          {
            "bbox": [
              93.75466,
              671.784,
              167.28663,
              679.144
            ],
            "text": "Zweigniederlassung,"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          685.056,
          150.86718,
          692.424
        ],
        "id": "pdf-004-line-108",
        "source_page": 4,
        "text": "c) eine Geschäftsstelle,",
        "words": [
          {
            "bbox": [
              63.99191,
              685.064,
              70.35195,
              692.424
            ],
            "text": "c)"
          },
          {
            "bbox": [
              76.73596,
              685.056,
              91.53344,
              692.416
            ],
            "text": "eine"
          },
          {
            "bbox": [
              93.75466,
              685.056,
              150.86718,
              692.416
            ],
            "text": "Geschäftsstelle,"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          698.336,
          159.90387,
          705.696
        ],
        "id": "pdf-004-line-110",
        "source_page": 4,
        "text": "d) eine Fabrikationsstätte,",
        "words": [
          {
            "bbox": [
              63.99191,
              698.336,
              70.79939,
              705.696
            ],
            "text": "d)"
          },
          {
            "bbox": [
              76.73596,
              698.336,
              91.53344,
              705.696
            ],
            "text": "eine"
          },
          {
            "bbox": [
              93.75466,
              698.336,
              159.90387,
              705.696
            ],
            "text": "Fabrikationsstätte,"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          711.616,
          148.2145,
          718.976
        ],
        "id": "pdf-004-line-112",
        "source_page": 4,
        "text": "e) eine Werkstätte und",
        "words": [
          {
            "bbox": [
              63.99191,
              711.616,
              70.35195,
              718.976
            ],
            "text": "e)"
          },
          {
            "bbox": [
              76.73596,
              711.616,
              91.53344,
              718.976
            ],
            "text": "eine"
          },
          {
            "bbox": [
              93.75466,
              711.616,
              132.37832,
              718.976
            ],
            "text": "Werkstätte"
          },
          {
            "bbox": [
              134.59954,
              711.616,
              148.2145,
              718.976
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
          724.896,
          68.41837,
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        ],
        "id": "pdf-004-line-116",
        "source_page": 4,
        "text": "f)",
        "words": [
          {
            "bbox": [
              63.98392,
              724.896,
              68.41837,
              732.256
            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
          76.72797,
          724.888,
          293.37682,
          732.256
        ],
        "id": "pdf-004-line-114",
        "source_page": 4,
        "text": "ein Bergwerk, ein Öl- oder Gasvorkommen, einen Steinbruch",
        "words": [
          {
            "bbox": [
              76.72797,
              724.896,
              87.23482,
              732.256
            ],
            "text": "ein"
          },
          {
            "bbox": [
              89.39212,
              724.896,
              125.77858,
              732.256
            ],
            "text": "Bergwerk,"
          },
          {
            "bbox": [
              127.93588,
              724.896,
              138.44273,
              732.256
            ],
            "text": "ein"
          },
          {
            "bbox": [
              140.60003,
              724.896,
              151.55432,
              732.256
            ],
            "text": "Öl-"
          },
          {
            "bbox": [
              153.71162,
              724.896,
              169.98725,
              732.256
            ],
            "text": "oder"
          },
          {
            "bbox": [
              172.14455,
              724.896,
              231.04683,
              732.256
            ],
            "text": "Gasvorkommen,"
          },
          {
            "bbox": [
              233.20413,
              724.888,
              252.44405,
              732.248
            ],
            "text": "einen"
          },
          {
            "bbox": [
              254.60135,
              724.888,
              293.37682,
              732.248
            ],
            "text": "Steinbruch"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
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          293.36883,
          741.816
        ],
        "id": "pdf-004-line-118",
        "source_page": 4,
        "text": "oder eine andere Stätte der Ausbeutung natürlicher Ressour-",
        "words": [
          {
            "bbox": [
              76.74395,
              734.456,
              93.01958,
              741.816
            ],
            "text": "oder"
          },
          {
            "bbox": [
              95.10497,
              734.456,
              109.90245,
              741.816
            ],
            "text": "eine"
          },
          {
            "bbox": [
              111.99583,
              734.456,
              136.7089,
              741.816
            ],
            "text": "andere"
          },
          {
            "bbox": [
              138.80228,
              734.456,
              160.11161,
              741.816
            ],
            "text": "Stätte"
          },
          {
            "bbox": [
              162.20499,
              734.456,
              173.89436,
              741.816
            ],
            "text": "der"
          },
          {
            "bbox": [
              175.98774,
              734.456,
              219.06183,
              741.816
            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              221.13923,
              734.456,
              258.72419,
              741.816
            ],
            "text": "natürlicher"
          },
          {
            "bbox": [
              260.81757,
              734.456,
              293.36883,
              741.816
            ],
            "text": "Ressour-"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          744.024,
          91.98088,
          751.384
        ],
        "id": "pdf-004-line-120",
        "source_page": 4,
        "text": "cen.",
        "words": [
          {
            "bbox": [
              76.73596,
              744.024,
              91.98088,
              751.384
            ],
            "text": "cen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-121",
        "source_page": 4,
        "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-",
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          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              84.31847,
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            ],
            "text": "Eine"
          },
          {
            "bbox": [
              102.95914,
              757.76,
              157.27516,
              765.12
            ],
            "text": "Bauausführung"
          },
          {
            "bbox": [
              160.52709,
              757.76,
              176.80272,
              765.12
            ],
            "text": "oder"
          },
          {
            "bbox": [
              180.05465,
              757.76,
              211.72701,
              765.12
            ],
            "text": "Montage"
          },
          {
            "bbox": [
              214.97894,
              757.76,
              223.26457,
              765.12
            ],
            "text": "ist"
          },
          {
            "bbox": [
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              238.03808,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              241.29001,
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              259.20359,
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            ],
            "text": "dann"
          },
          {
            "bbox": [
              262.45552,
              757.76,
              277.253,
              765.12
            ],
            "text": "eine"
          },
          {
            "bbox": [
              280.50493,
              757.76,
              293.37682,
              765.12
            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-004-line-123",
        "source_page": 4,
        "text": "triebsstätte, wenn ihre Dauer zwölf Monate überschreitet.",
        "words": [
          {
            "bbox": [
              63.9999,
              767.328,
              106.32293,
              774.688
            ],
            "text": "triebsstätte,"
          },
          {
            "bbox": [
              108.54415,
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              127.76809,
              774.688
            ],
            "text": "wenn"
          },
          {
            "bbox": [
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              143.15683,
              774.688
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              145.37805,
              767.328,
              166.68738,
              774.688
            ],
            "text": "Dauer"
          },
          {
            "bbox": [
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              187.5253,
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            ],
            "text": "zwölf"
          },
          {
            "bbox": [
              189.74652,
              767.328,
              216.83262,
              774.688
            ],
            "text": "Monate"
          },
          {
            "bbox": [
              219.05384,
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              268.18435,
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            ],
            "text": "überschreitet."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-003",
        "source_page": 5,
        "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
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          {
            "bbox": [
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              79.856,
              76.67973,
              87.216
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              79.73154,
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              121.26339,
              87.216
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              124.3152,
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              136.03383,
              87.216
            ],
            "text": "der"
          },
          {
            "bbox": [
              139.08564,
              79.856,
              187.89858,
              87.216
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              190.87029,
              79.856,
              244.8657,
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            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              247.91751,
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              271.0584,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              274.11021,
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              289.38528,
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            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-005",
        "source_page": 5,
        "text": "kels gelten nicht als Betriebsstätten",
        "words": [
          {
            "bbox": [
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              73.86021,
              96.784
            ],
            "text": "kels"
          },
          {
            "bbox": [
              76.08699,
              89.424,
              97.97031,
              96.784
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              100.19709,
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              117.70695,
              96.784
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              119.93373,
              89.424,
              130.01832,
              96.784
            ],
            "text": "als"
          },
          {
            "bbox": [
              132.2451,
              89.424,
              186.68907,
              96.784
            ],
            "text": "Betriebsstätten"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-007",
        "source_page": 5,
        "text": "a) Einrichtungen, die ausschließlich zur Lagerung, Ausstellung",
        "words": [
          {
            "bbox": [
              59.65047,
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              66.01842,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
              72.4104,
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              123.66639,
              110.856
            ],
            "text": "Einrichtungen,"
          },
          {
            "bbox": [
              126.92646,
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              137.75598,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              141.01605,
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              191.15865,
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              194.41872,
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              205.28829,
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            ],
            "text": "zur"
          },
          {
            "bbox": [
              208.54836,
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              244.60137,
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            ],
            "text": "Lagerung,"
          },
          {
            "bbox": [
              247.86144,
              103.496,
              289.4013,
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            ],
            "text": "Ausstellung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-009",
        "source_page": 5,
        "text": "oder Auslieferung von Gütern oder Waren des Unternehmens",
        "words": [
          {
            "bbox": [
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              88.71876,
              120.424
            ],
            "text": "oder"
          },
          {
            "bbox": [
              90.70524,
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              134.96049,
              120.424
            ],
            "text": "Auslieferung"
          },
          {
            "bbox": [
              136.94697,
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              150.00327,
              120.424
            ],
            "text": "von"
          },
          {
            "bbox": [
              151.98975,
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              176.4603,
              120.424
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              178.44678,
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              194.76315,
              120.424
            ],
            "text": "oder"
          },
          {
            "bbox": [
              196.74963,
              113.064,
              219.88251,
              120.424
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              221.86899,
              113.064,
              234.86121,
              120.424
            ],
            "text": "des"
          },
          {
            "bbox": [
              236.84769,
              113.064,
              289.36125,
              120.424
            ],
            "text": "Unternehmens"
          }
        ]
      },
      {
        "bbox": [
          72.36234,
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          130.20255,
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        ],
        "id": "pdf-005-line-011",
        "source_page": 5,
        "text": "benutzt werden;",
        "words": [
          {
            "bbox": [
              72.36234,
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            ],
            "text": "benutzt"
          },
          {
            "bbox": [
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            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
          59.63445,
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        ],
        "id": "pdf-005-line-013",
        "source_page": 5,
        "text": "b) Bestände von Gütern oder Waren des Unternehmens, die",
        "words": [
          {
            "bbox": [
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              136.704,
              66.45096,
              144.064
            ],
            "text": "b)"
          },
          {
            "bbox": [
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              144.064
            ],
            "text": "Bestände"
          },
          {
            "bbox": [
              110.36178,
              136.704,
              123.41808,
              144.064
            ],
            "text": "von"
          },
          {
            "bbox": [
              127.33497,
              136.704,
              151.80552,
              144.064
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              155.72241,
              136.704,
              172.03878,
              144.064
            ],
            "text": "oder"
          },
          {
            "bbox": [
              175.95567,
              136.704,
              199.08855,
              144.064
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              203.00544,
              136.704,
              216.06174,
              144.064
            ],
            "text": "des"
          },
          {
            "bbox": [
              219.88251,
              136.704,
              274.62285,
              144.064
            ],
            "text": "Unternehmens,"
          },
          {
            "bbox": [
              278.53974,
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              289.36926,
              144.064
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-015",
        "source_page": 5,
        "text": "ausschließlich zur Lagerung, Ausstellung oder Auslieferung",
        "words": [
          {
            "bbox": [
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              122.51295,
              153.632
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
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              136.95498,
              153.632
            ],
            "text": "zur"
          },
          {
            "bbox": [
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              176.56443,
              153.632
            ],
            "text": "Lagerung,"
          },
          {
            "bbox": [
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            ],
            "text": "Ausstellung"
          },
          {
            "bbox": [
              225.21717,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              245.08998,
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            ],
            "text": "Auslieferung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-017",
        "source_page": 5,
        "text": "unterhalten werden;",
        "words": [
          {
            "bbox": [
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              155.84,
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            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
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            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-019",
        "source_page": 5,
        "text": "c) Bestände von Gütern oder Waren des Unternehmens, die",
        "words": [
          {
            "bbox": [
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              66.01041,
              177.272
            ],
            "text": "c)"
          },
          {
            "bbox": [
              72.40239,
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              106.44489,
              177.272
            ],
            "text": "Bestände"
          },
          {
            "bbox": [
              110.36178,
              169.904,
              123.41808,
              177.264
            ],
            "text": "von"
          },
          {
            "bbox": [
              127.33497,
              169.904,
              151.80552,
              177.264
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              155.72241,
              169.904,
              172.03878,
              177.264
            ],
            "text": "oder"
          },
          {
            "bbox": [
              175.95567,
              169.904,
              199.08855,
              177.264
            ],
            "text": "Waren"
          },
          {
            "bbox": [
              203.00544,
              169.904,
              216.06174,
              177.264
            ],
            "text": "des"
          },
          {
            "bbox": [
              219.97863,
              169.904,
              274.63086,
              177.264
            ],
            "text": "Unternehmens,"
          },
          {
            "bbox": [
              278.54775,
              169.904,
              289.37727,
              177.264
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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          289.34523,
          186.832
        ],
        "id": "pdf-005-line-021",
        "source_page": 5,
        "text": "ausschließlich zu dem Zweck unterhalten werden, durch ein",
        "words": [
          {
            "bbox": [
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              122.52096,
              186.832
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              125.22834,
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              133.5267,
              186.832
            ],
            "text": "zu"
          },
          {
            "bbox": [
              136.13796,
              179.472,
              152.02179,
              186.832
            ],
            "text": "dem"
          },
          {
            "bbox": [
              154.72116,
              179.472,
              178.43877,
              186.832
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
              181.14615,
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              221.35635,
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            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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              276.1047,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-023",
        "source_page": 5,
        "text": "anderes Unternehmen bearbeitet oder verarbeitet zu werden;",
        "words": [
          {
            "bbox": [
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            ],
            "text": "anderes"
          },
          {
            "bbox": [
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              151.66134,
              196.4
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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              189.04,
              189.80496,
              196.4
            ],
            "text": "bearbeitet"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              248.29398,
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            ],
            "text": "verarbeitet"
          },
          {
            "bbox": [
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              189.04,
              258.61887,
              196.4
            ],
            "text": "zu"
          },
          {
            "bbox": [
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              289.40931,
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            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-025",
        "source_page": 5,
        "text": "d) Bestände von Gütern oder Waren des Unternehmens, die auf",
        "words": [
          {
            "bbox": [
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              66.38688,
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            ],
            "text": "d)"
          },
          {
            "bbox": [
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            ],
            "text": "Bestände"
          },
          {
            "bbox": [
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              121.53573,
              210.472
            ],
            "text": "von"
          },
          {
            "bbox": [
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              210.472
            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              150.07536,
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              166.39173,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              191.55915,
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            ],
            "text": "Waren"
          },
          {
            "bbox": [
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              206.58591,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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              263.36079,
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            ],
            "text": "Unternehmens,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              289.38528,
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            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-027",
        "source_page": 5,
        "text": "einer Messe oder Ausstellung ausgestellt und im Anschluss",
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          {
            "bbox": [
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              89.88822,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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              116.36127,
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            ],
            "text": "Messe"
          },
          {
            "bbox": [
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              212.68,
              135.64134,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              180.1449,
              220.04
            ],
            "text": "Ausstellung"
          },
          {
            "bbox": [
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            ],
            "text": "ausgestellt"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              249.76782,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Anschluss"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-029",
        "source_page": 5,
        "text": "an eine solche Messe oder Ausstellung durch das Unterneh-",
        "words": [
          {
            "bbox": [
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              81.12528,
              229.608
            ],
            "text": "an"
          },
          {
            "bbox": [
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              98.33076,
              229.608
            ],
            "text": "eine"
          },
          {
            "bbox": [
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              124.13898,
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            ],
            "text": "solche"
          },
          {
            "bbox": [
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              150.00327,
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            ],
            "text": "Messe"
          },
          {
            "bbox": [
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              168.6906,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Ausstellung"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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              229.608
            ],
            "text": "Unterneh-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-031",
        "source_page": 5,
        "text": "men verkauft werden;",
        "words": [
          {
            "bbox": [
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              87.92577,
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            ],
            "text": "men"
          },
          {
            "bbox": [
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            ],
            "text": "verkauft"
          },
          {
            "bbox": [
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              149.92317,
              239.176
            ],
            "text": "werden;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-033",
        "source_page": 5,
        "text": "e) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
        "words": [
          {
            "bbox": [
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              245.888,
              66.0024,
              253.248
            ],
            "text": "e)"
          },
          {
            "bbox": [
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              87.2289,
              253.248
            ],
            "text": "eine"
          },
          {
            "bbox": [
              90.71325,
              245.88,
              108.2151,
              253.24
            ],
            "text": "feste"
          },
          {
            "bbox": [
              111.77154,
              245.88,
              190.09332,
              253.24
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
              193.64976,
              245.88,
              204.47928,
              253.24
            ],
            "text": "die"
          },
          {
            "bbox": [
              208.03572,
              245.88,
              258.09021,
              253.24
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              261.64665,
              245.88,
              269.94501,
              253.24
            ],
            "text": "zu"
          },
          {
            "bbox": [
              273.50145,
              245.88,
              289.38528,
              253.24
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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          289.35324,
          262.808
        ],
        "id": "pdf-005-line-035",
        "source_page": 5,
        "text": "Zweck unterhalten wird, für das Unternehmen Güter oder",
        "words": [
          {
            "bbox": [
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              255.448,
              96.10398,
              262.808
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
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              255.448,
              140.27112,
              262.808
            ],
            "text": "unterhalten"
          },
          {
            "bbox": [
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              255.448,
              161.802,
              262.808
            ],
            "text": "wird,"
          },
          {
            "bbox": [
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              255.448,
              175.3389,
              262.808
            ],
            "text": "für"
          },
          {
            "bbox": [
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              255.448,
              192.44025,
              262.808
            ],
            "text": "das"
          },
          {
            "bbox": [
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              255.448,
              244.99386,
              262.808
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              249.03891,
              255.448,
              268.99182,
              262.808
            ],
            "text": "Güter"
          },
          {
            "bbox": [
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              289.35324,
              262.808
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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          265.24314,
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        ],
        "id": "pdf-005-line-037",
        "source_page": 5,
        "text": "Waren einzukaufen oder Informationen zu beschaffen;",
        "words": [
          {
            "bbox": [
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              95.48721,
              272.376
            ],
            "text": "Waren"
          },
          {
            "bbox": [
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              140.58351,
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            ],
            "text": "einzukaufen"
          },
          {
            "bbox": [
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              265.016,
              159.12666,
              272.376
            ],
            "text": "oder"
          },
          {
            "bbox": [
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              210.65499,
              272.376
            ],
            "text": "Informationen"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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              265.24314,
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            ],
            "text": "beschaffen;"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-039",
        "source_page": 5,
        "text": "f)",
        "words": [
          {
            "bbox": [
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              64.08,
              286.448
            ],
            "text": "f)"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-040",
        "source_page": 5,
        "text": "eine feste Geschäftseinrichtung, die ausschließlich zu dem",
        "words": [
          {
            "bbox": [
              72.40239,
              279.088,
              87.23691,
              286.448
            ],
            "text": "eine"
          },
          {
            "bbox": [
              90.71325,
              279.088,
              108.2151,
              286.448
            ],
            "text": "feste"
          },
          {
            "bbox": [
              111.77154,
              279.088,
              190.09332,
              286.448
            ],
            "text": "Geschäftseinrichtung,"
          },
          {
            "bbox": [
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              279.088,
              204.47928,
              286.448
            ],
            "text": "die"
          },
          {
            "bbox": [
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              279.088,
              258.09021,
              286.448
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              261.64665,
              279.088,
              269.94501,
              286.448
            ],
            "text": "zu"
          },
          {
            "bbox": [
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              279.088,
              289.38528,
              286.448
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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          289.36125,
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        ],
        "id": "pdf-005-line-043",
        "source_page": 5,
        "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-",
        "words": [
          {
            "bbox": [
              72.38637,
              288.656,
              96.10398,
              296.016
            ],
            "text": "Zweck"
          },
          {
            "bbox": [
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            "text": "unterhalten"
          },
          {
            "bbox": [
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            "text": "wird,"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            "text": "das"
          },
          {
            "bbox": [
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            "text": "Unternehmen"
          },
          {
            "bbox": [
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            "text": "andere"
          },
          {
            "bbox": [
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            "text": "Tätig-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-045",
        "source_page": 5,
        "text": "keiten auszuüben, die vorbereitender Art sind oder eine",
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          {
            "bbox": [
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            ],
            "text": "keiten"
          },
          {
            "bbox": [
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            "text": "auszuüben,"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
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            "text": "vorbereitender"
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            "text": "Art"
          },
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            "text": "sind"
          },
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "eine"
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        ]
      },
      {
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        "source_page": 5,
        "text": "Hilfstätigkeit darstellen;",
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            "text": "Hilfstätigkeit"
          },
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            "text": "darstellen;"
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        ]
      },
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        "id": "pdf-005-line-048",
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        "text": "g) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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            "text": "g)"
          },
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            "text": "eine"
          },
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            "text": "feste"
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            "text": "Geschäftseinrichtung,"
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            "text": "die"
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            "text": "ausschließlich"
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            "text": "zu"
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            "text": "dem"
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        ]
      },
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        "id": "pdf-005-line-050",
        "source_page": 5,
        "text": "Zweck unterhalten wird, mehrere der unter den Buchstaben a",
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            "bbox": [
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            "text": "Zweck"
          },
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            "text": "unterhalten"
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            "text": "wird,"
          },
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            "text": "mehrere"
          },
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            "text": "der"
          },
          {
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            "text": "unter"
          },
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            "text": "den"
          },
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            "text": "Buchstaben"
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            "text": "a"
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        ]
      },
      {
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        "id": "pdf-005-line-052",
        "source_page": 5,
        "text": "bis f genannten Tätigkeiten auszuüben, vorausgesetzt, dass",
        "words": [
          {
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            "text": "bis"
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            "text": "f"
          },
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            "text": "genannten"
          },
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            "text": "Tätigkeiten"
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            "text": "auszuüben,"
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            "text": "vorausgesetzt,"
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            "text": "dass"
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        ]
      },
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        "id": "pdf-005-line-054",
        "source_page": 5,
        "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-",
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            "text": "die"
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            "text": "sich"
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            "text": "daraus"
          },
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            "text": "ergebende"
          },
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            "text": "Gesamttätigkeit"
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            "text": "der"
          },
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            ],
            "text": "festen"
          },
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            "bbox": [
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            "text": "Ge-"
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        ]
      },
      {
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        "id": "pdf-005-line-056",
        "source_page": 5,
        "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-",
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            "text": "schäftseinrichtung"
          },
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            "text": "vorbereitender"
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            "text": "Art"
          },
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            "text": "ist"
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            "text": "oder"
          },
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            "text": "Hilfstätig-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-005-line-058",
        "source_page": 5,
        "text": "keit darstellt.",
        "words": [
          {
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            ],
            "text": "keit"
          },
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            "bbox": [
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            "text": "darstellt."
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        "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-",
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            "text": "(5)"
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            "text": "Ist"
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            "text": "eine"
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            "text": "Person"
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            "text": "–"
          },
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            "text": "mit"
          },
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            "bbox": [
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            "text": "Ausnahme"
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            "text": "eines"
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          {
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            "text": "unabhängigen"
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          {
            "bbox": [
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            "text": "Ver-"
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        "id": "pdf-005-line-061",
        "source_page": 5,
        "text": "treters im Sinne des Absatzes 7 – für ein Unternehmen tätig und",
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            "text": "treters"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Sinne"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Absatzes"
          },
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            ],
            "text": "7"
          },
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            ],
            "text": "–"
          },
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            "text": "für"
          },
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            ],
            "text": "ein"
          },
          {
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "tätig"
          },
          {
            "bbox": [
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            "text": "und"
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        ]
      },
      {
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        "id": "pdf-005-line-063",
        "source_page": 5,
        "text": "besitzt sie in einem Vertragsstaat die Vollmacht, im Namen des",
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            "text": "besitzt"
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            "text": "sie"
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            "text": "in"
          },
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            "text": "einem"
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            "text": "Vertragsstaat"
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            "text": "die"
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            "text": "Vollmacht,"
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            "text": "im"
          },
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            "text": "Namen"
          },
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            "text": "des"
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        ]
      },
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        "source_page": 5,
        "text": "Unternehmens Verträge abzuschließen, und übt sie die Voll-",
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            "text": "Verträge"
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            "text": "abzuschließen,"
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            "text": "und"
          },
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            "text": "übt"
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            "text": "sie"
          },
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            ],
            "text": "die"
          },
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            "text": "Voll-"
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        ]
      },
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        "id": "pdf-005-line-067",
        "source_page": 5,
        "text": "macht dort gewöhnlich aus, so wird das Unternehmen unge-",
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          {
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            "text": "macht"
          },
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            ],
            "text": "dort"
          },
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            "text": "gewöhnlich"
          },
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            "text": "aus,"
          },
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            ],
            "text": "so"
          },
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
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            ],
            "text": "Unternehmen"
          },
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            "text": "unge-"
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        ]
      },
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        "id": "pdf-005-line-069",
        "source_page": 5,
        "text": "achtet der Absätze 1 und 2 so behandelt, als habe es in diesem",
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          {
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            ],
            "text": "achtet"
          },
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Absätze"
          },
          {
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            "text": "1"
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          {
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            "text": "und"
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            "bbox": [
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            "text": "2"
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            "bbox": [
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            "text": "so"
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            "text": "behandelt,"
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            "text": "als"
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            "text": "habe"
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            "text": "es"
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            "text": "in"
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            "bbox": [
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            "text": "diesem"
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        ]
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      {
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        ],
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        "source_page": 5,
        "text": "Staat für alle von der Person für das Unternehmen ausgeübten",
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          {
            "bbox": [
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            "text": "Staat"
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            "text": "für"
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            "text": "alle"
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          {
            "bbox": [
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            "text": "von"
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          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "das"
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            "text": "Unternehmen"
          },
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            "text": "ausgeübten"
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        "id": "pdf-005-line-073",
        "source_page": 5,
        "text": "Tätigkeiten eine Betriebsstätte, es sei denn, diese Tätigkeiten",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            "text": "Betriebsstätte,"
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            "bbox": [
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            ],
            "text": "es"
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            "text": "sei"
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            ],
            "text": "denn,"
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            "bbox": [
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            ],
            "text": "diese"
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          {
            "bbox": [
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            "text": "Tätigkeiten"
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        ]
      },
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        "text": "beschränken sich auf die im Absatz 4 genannten Tätigkeiten, die,",
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            "bbox": [
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            "text": "beschränken"
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            "text": "sich"
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            "text": "auf"
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            "bbox": [
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            ],
            "text": "die"
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            ],
            "text": "im"
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          {
            "bbox": [
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            ],
            "text": "Absatz"
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            "text": "4"
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            "bbox": [
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            "text": "genannten"
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            "text": "Tätigkeiten,"
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            "text": "die,"
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        ]
      },
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        "id": "pdf-005-line-077",
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        "text": "würden sie durch eine feste Geschäftseinrichtung ausgeübt,",
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            "text": "würden"
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            "text": "sie"
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            ],
            "text": "durch"
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            ],
            "text": "eine"
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          {
            "bbox": [
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            ],
            "text": "feste"
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          {
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            "text": "Geschäftseinrichtung"
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            "text": "ausgeübt,"
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        "text": "diese Einrichtung nach dem genannten Absatz nicht zu einer",
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            "text": "diese"
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            "text": "Einrichtung"
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            "text": "nach"
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            ],
            "text": "dem"
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            "text": "genannten"
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            "text": "Absatz"
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            "text": "nicht"
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            "text": "zu"
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          {
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            "text": "einer"
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        ]
      },
      {
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        "id": "pdf-005-line-081",
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        "text": "Betriebsstätte machten.",
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            ],
            "text": "Betriebsstätte"
          },
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            "bbox": [
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            ],
            "text": "machten."
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        "text": "(6) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
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            "text": "(6)"
          },
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            "text": "Ungeachtet"
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            "text": "der"
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            "text": "vorstehenden"
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            "text": "Bestimmungen"
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            "text": "dieses"
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            "text": "Arti-"
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        "id": "pdf-005-line-085",
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        "text": "kels wird eine Versicherungsgesellschaft – außer für Rückversi-",
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            "text": "kels"
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            "text": "wird"
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            "text": "eine"
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            "text": "Versicherungsgesellschaft"
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            "text": "–"
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            "text": "außer"
          },
          {
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            ],
            "text": "für"
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            "bbox": [
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            "text": "Rückversi-"
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        ]
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        ],
        "id": "pdf-005-line-087",
        "source_page": 5,
        "text": "cherungen – eines Vertragsstaats so behandelt, als habe sie eine",
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          {
            "bbox": [
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            ],
            "text": "cherungen"
          },
          {
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            ],
            "text": "–"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
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            ],
            "text": "Vertragsstaats"
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            ],
            "text": "so"
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            "text": "behandelt,"
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            "text": "als"
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          {
            "bbox": [
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            ],
            "text": "habe"
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          {
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            ],
            "text": "sie"
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            "text": "eine"
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        "id": "pdf-005-line-089",
        "source_page": 5,
        "text": "Betriebsstätte im anderen Vertragsstaat, wenn sie im Hoheits-",
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            "text": "Betriebsstätte"
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat,"
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            ],
            "text": "wenn"
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            ],
            "text": "sie"
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          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Hoheits-"
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        ]
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        "id": "pdf-005-line-091",
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        "text": "gebiet des anderes Staates Prämien einzieht oder dort belegene",
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            "text": "gebiet"
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            ],
            "text": "des"
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            ],
            "text": "anderes"
          },
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            ],
            "text": "Staates"
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            ],
            "text": "Prämien"
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            ],
            "text": "einzieht"
          },
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            ],
            "text": "oder"
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          {
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            ],
            "text": "dort"
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            "text": "belegene"
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        ]
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        "id": "pdf-005-line-093",
        "source_page": 5,
        "text": "Risiken durch eine Person versichert, die kein unabhängiger Ver-",
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          {
            "bbox": [
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            ],
            "text": "Risiken"
          },
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            ],
            "text": "durch"
          },
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            ],
            "text": "eine"
          },
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            ],
            "text": "Person"
          },
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            ],
            "text": "versichert,"
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            ],
            "text": "die"
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            ],
            "text": "kein"
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            "text": "unabhängiger"
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            "text": "Ver-"
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        ]
      },
      {
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        "id": "pdf-005-line-095",
        "source_page": 5,
        "text": "treter im Sinne des Absatzes 7 ist.",
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            ],
            "text": "treter"
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Sinne"
          },
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            ],
            "text": "des"
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          {
            "bbox": [
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            ],
            "text": "Absatzes"
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            "text": "7"
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            "bbox": [
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              563.824,
              181.5867,
              571.184
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          68.10102,
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        ],
        "id": "pdf-005-line-097",
        "source_page": 5,
        "text": "(7) Ein Unternehmen wird nicht schon deshalb so behandelt,",
        "words": [
          {
            "bbox": [
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              76.70376,
              586.92
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              79.67547,
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              90.80136,
              586.92
            ],
            "text": "Ein"
          },
          {
            "bbox": [
              93.77307,
              579.56,
              142.28163,
              586.92
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              145.25334,
              579.56,
              160.51239,
              586.92
            ],
            "text": "wird"
          },
          {
            "bbox": [
              163.42803,
              579.568,
              180.93789,
              586.928
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              183.9096,
              579.568,
              205.72083,
              586.928
            ],
            "text": "schon"
          },
          {
            "bbox": [
              208.69254,
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              237.03192,
              586.928
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              240.00363,
              579.568,
              248.60637,
              586.928
            ],
            "text": "so"
          },
          {
            "bbox": [
              251.57808,
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              289.41732,
              586.928
            ],
            "text": "behandelt,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-099",
        "source_page": 5,
        "text": "als habe es eine Betriebsstätte in einem Vertragsstaat, weil es",
        "words": [
          {
            "bbox": [
              59.57037,
              589.136,
              69.65496,
              596.496
            ],
            "text": "als"
          },
          {
            "bbox": [
              72.86697,
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              90.6732,
              596.496
            ],
            "text": "habe"
          },
          {
            "bbox": [
              93.88521,
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              102.19158,
              596.496
            ],
            "text": "es"
          },
          {
            "bbox": [
              105.40359,
              589.136,
              120.23811,
              596.496
            ],
            "text": "eine"
          },
          {
            "bbox": [
              123.45012,
              589.136,
              173.43252,
              596.496
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              176.64453,
              589.136,
              182.81223,
              596.496
            ],
            "text": "in"
          },
          {
            "bbox": [
              186.02424,
              589.136,
              207.69129,
              596.496
            ],
            "text": "einem"
          },
          {
            "bbox": [
              210.89529,
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              260.73351,
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            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              263.94552,
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              277.8669,
              596.496
            ],
            "text": "weil"
          },
          {
            "bbox": [
              281.07891,
              589.136,
              289.38528,
              596.496
            ],
            "text": "es"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-101",
        "source_page": 5,
        "text": "dort seine Tätigkeit durch einen Makler, Kommissionär oder",
        "words": [
          {
            "bbox": [
              59.61843,
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              74.0925,
              606.064
            ],
            "text": "dort"
          },
          {
            "bbox": [
              78.69024,
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              97.52976,
              606.064
            ],
            "text": "seine"
          },
          {
            "bbox": [
              102.1275,
              598.704,
              132.68565,
              606.064
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              137.28339,
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              157.90914,
              606.064
            ],
            "text": "durch"
          },
          {
            "bbox": [
              162.50688,
              598.704,
              181.79496,
              606.064
            ],
            "text": "einen"
          },
          {
            "bbox": [
              186.3927,
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              606.064
            ],
            "text": "Makler,"
          },
          {
            "bbox": [
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            ],
            "text": "Kommissionär"
          },
          {
            "bbox": [
              273.0609,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-103",
        "source_page": 5,
        "text": "einen anderen unabhängigen Vertreter ausübt, sofern diese Per-",
        "words": [
          {
            "bbox": [
              59.61042,
              608.272,
              78.8985,
              615.632
            ],
            "text": "einen"
          },
          {
            "bbox": [
              81.20538,
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              110.36178,
              615.632
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              112.66866,
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              163.5642,
              615.632
            ],
            "text": "unabhängigen"
          },
          {
            "bbox": [
              165.87108,
              608.272,
              196.71759,
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            ],
            "text": "Vertreter"
          },
          {
            "bbox": [
              199.02447,
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              225.73782,
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            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
              227.94858,
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              250.34454,
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            ],
            "text": "sofern"
          },
          {
            "bbox": [
              252.65142,
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              271.78731,
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            ],
            "text": "diese"
          },
          {
            "bbox": [
              274.09419,
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              289.36926,
              615.632
            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-105",
        "source_page": 5,
        "text": "sonen im Rahmen ihrer ordentlichen Geschäftstätigkeit handeln.",
        "words": [
          {
            "bbox": [
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              81.41364,
              625.2
            ],
            "text": "sonen"
          },
          {
            "bbox": [
              83.73654,
              617.84,
              92.34729,
              625.2
            ],
            "text": "im"
          },
          {
            "bbox": [
              94.66218,
              617.84,
              124.4754,
              625.2
            ],
            "text": "Rahmen"
          },
          {
            "bbox": [
              126.73422,
              617.84,
              142.60203,
              625.2
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "ordentlichen"
          },
          {
            "bbox": [
              191.60721,
              617.84,
              256.32801,
              625.2
            ],
            "text": "Geschäftstätigkeit"
          },
          {
            "bbox": [
              258.65091,
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            ],
            "text": "handeln."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-107",
        "source_page": 5,
        "text": "(8) Allein dadurch, dass eine in einem Vertragsstaat ansässige",
        "words": [
          {
            "bbox": [
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              76.71978,
              640.936
            ],
            "text": "(8)"
          },
          {
            "bbox": [
              79.02666,
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              98.30673,
              640.936
            ],
            "text": "Allein"
          },
          {
            "bbox": [
              100.61361,
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              132.43734,
              640.936
            ],
            "text": "dadurch,"
          },
          {
            "bbox": [
              134.74422,
              633.576,
              151.80552,
              640.936
            ],
            "text": "dass"
          },
          {
            "bbox": [
              154.1124,
              633.576,
              168.94692,
              640.936
            ],
            "text": "eine"
          },
          {
            "bbox": [
              171.2538,
              633.576,
              177.48558,
              640.936
            ],
            "text": "in"
          },
          {
            "bbox": [
              179.79246,
              633.576,
              201.45951,
              640.936
            ],
            "text": "einem"
          },
          {
            "bbox": [
              203.75838,
              633.576,
              251.30574,
              640.936
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              253.61262,
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              640.936
            ],
            "text": "ansässige"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-109",
        "source_page": 5,
        "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-",
        "words": [
          {
            "bbox": [
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              103.78557,
              650.504
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              106.07643,
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              120.91095,
              650.504
            ],
            "text": "eine"
          },
          {
            "bbox": [
              123.20181,
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              167.32089,
              650.504
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              169.61175,
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              208.03572,
              650.504
            ],
            "text": "beherrscht"
          },
          {
            "bbox": [
              210.32658,
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              226.64295,
              650.504
            ],
            "text": "oder"
          },
          {
            "bbox": [
              228.93381,
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              241.99011,
              650.504
            ],
            "text": "von"
          },
          {
            "bbox": [
              244.28097,
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              261.70272,
              650.504
            ],
            "text": "einer"
          },
          {
            "bbox": [
              263.99358,
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              289.34523,
              650.504
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-111",
        "source_page": 5,
        "text": "schaft beherrscht wird, die im anderen Vertragsstaat ansässig ist",
        "words": [
          {
            "bbox": [
              59.57838,
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              81.53379,
              660.072
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              83.53629,
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              121.96026,
              660.072
            ],
            "text": "beherrscht"
          },
          {
            "bbox": [
              123.96276,
              652.712,
              141.44859,
              660.072
            ],
            "text": "wird,"
          },
          {
            "bbox": [
              143.38701,
              652.712,
              154.21653,
              660.072
            ],
            "text": "die"
          },
          {
            "bbox": [
              156.21903,
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              164.82978,
              660.072
            ],
            "text": "im"
          },
          {
            "bbox": [
              166.82427,
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              196.05276,
              660.072
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              198.05526,
              652.712,
              245.6667,
              660.072
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              247.6692,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              281.03886,
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            ],
            "text": "ist"
          }
        ]
      },
      {
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        ],
        "id": "pdf-005-line-113",
        "source_page": 5,
        "text": "oder dort (entweder durch eine Betriebsstätte oder auf andere",
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          {
            "bbox": [
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              75.89475,
              669.64
            ],
            "text": "oder"
          },
          {
            "bbox": [
              79.1388,
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              93.67695,
              669.64
            ],
            "text": "dort"
          },
          {
            "bbox": [
              96.921,
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              132.35724,
              669.64
            ],
            "text": "(entweder"
          },
          {
            "bbox": [
              135.60129,
              662.28,
              156.22704,
              669.64
            ],
            "text": "durch"
          },
          {
            "bbox": [
              159.399,
              662.28,
              174.23352,
              669.64
            ],
            "text": "eine"
          },
          {
            "bbox": [
              177.47757,
              662.28,
              227.45997,
              669.64
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              230.70402,
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              247.02039,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              250.26444,
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              261.39033,
              669.64
            ],
            "text": "auf"
          },
          {
            "bbox": [
              264.63438,
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            ],
            "text": "andere"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-115",
        "source_page": 5,
        "text": "Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesellschaf-",
        "words": [
          {
            "bbox": [
              59.57037,
              671.848,
              83.44017,
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            ],
            "text": "Weise)"
          },
          {
            "bbox": [
              86.00337,
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              99.20385,
              679.208
            ],
            "text": "ihre"
          },
          {
            "bbox": [
              101.76705,
              671.848,
              132.3252,
              679.208
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              134.8884,
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              161.60175,
              679.208
            ],
            "text": "ausübt,"
          },
          {
            "bbox": [
              164.07684,
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              179.33589,
              679.208
            ],
            "text": "wird"
          },
          {
            "bbox": [
              181.89909,
              671.848,
              200.8908,
              679.208
            ],
            "text": "keine"
          },
          {
            "bbox": [
              203.454,
              671.848,
              215.17263,
              679.208
            ],
            "text": "der"
          },
          {
            "bbox": [
              217.73583,
              671.848,
              242.07021,
              679.208
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              244.63341,
              671.848,
              289.32921,
              679.208
            ],
            "text": "Gesellschaf-"
          }
        ]
      },
      {
        "bbox": [
          59.56236,
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          183.78144,
          688.776
        ],
        "id": "pdf-005-line-117",
        "source_page": 5,
        "text": "ten zur Betriebsstätte der anderen.",
        "words": [
          {
            "bbox": [
              59.56236,
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              70.84044,
              688.776
            ],
            "text": "ten"
          },
          {
            "bbox": [
              73.06722,
              681.416,
              84.03291,
              688.776
            ],
            "text": "zur"
          },
          {
            "bbox": [
              86.25969,
              681.416,
              136.24209,
              688.776
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              138.46887,
              681.416,
              150.1875,
              688.776
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.41428,
              681.416,
              183.78144,
              688.776
            ],
            "text": "anderen."
          }
        ]
      },
      {
        "bbox": [
          158.75019,
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        ],
        "id": "pdf-005-line-119",
        "source_page": 5,
        "text": "Artikel 6",
        "words": [
          {
            "bbox": [
              158.75019,
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              183.49308,
              717.872
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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              190.17342,
              717.872
            ],
            "text": "6"
          }
        ]
      },
      {
        "bbox": [
          96.52851,
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          731.944
        ],
        "id": "pdf-005-line-121",
        "source_page": 5,
        "text": "Einkünfte aus unbeweglichem Vermögen",
        "words": [
          {
            "bbox": [
              96.52851,
              724.56,
              132.70968,
              731.944
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              134.93646,
              724.56,
              148.5855,
              731.944
            ],
            "text": "aus"
          },
          {
            "bbox": [
              150.81228,
              724.56,
              211.0635,
              731.944
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              213.28227,
              724.56,
              252.41913,
              731.944
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-123",
        "source_page": 5,
        "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Person",
        "words": [
          {
            "bbox": [
              68.10102,
              738.632,
              76.70376,
              745.992
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              78.58611,
              738.632,
              114.19857,
              745.992
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              116.08092,
              738.632,
              126.91044,
              745.992
            ],
            "text": "die"
          },
          {
            "bbox": [
              128.72871,
              738.624,
              143.56323,
              745.984
            ],
            "text": "eine"
          },
          {
            "bbox": [
              145.44558,
              738.624,
              151.67736,
              745.984
            ],
            "text": "in"
          },
          {
            "bbox": [
              153.55971,
              738.624,
              175.22676,
              745.984
            ],
            "text": "einem"
          },
          {
            "bbox": [
              177.1011,
              738.624,
              224.71254,
              745.984
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              226.59489,
              738.624,
              262.26342,
              745.984
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              264.14577,
              738.624,
              289.36125,
              745.984
            ],
            "text": "Person"
          }
        ]
      },
      {
        "bbox": [
          59.5944,
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        ],
        "id": "pdf-005-line-125",
        "source_page": 5,
        "text": "aus unbeweglichem Vermögen (einschließlich der Einkünfte aus",
        "words": [
          {
            "bbox": [
              59.5944,
              748.192,
              72.35433,
              755.552
            ],
            "text": "aus"
          },
          {
            "bbox": [
              75.06972,
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            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              134.14347,
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              170.70912,
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              173.42451,
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            ],
            "text": "(einschließlich"
          },
          {
            "bbox": [
              226.13031,
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              237.84894,
              755.552
            ],
            "text": "der"
          },
          {
            "bbox": [
              240.56433,
              748.192,
              273.86991,
              755.552
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              276.5853,
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              289.34523,
              755.552
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-127",
        "source_page": 5,
        "text": "land- und forstwirtschaftlichen Betrieben) bezieht, das im an-",
        "words": [
          {
            "bbox": [
              59.57838,
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            ],
            "text": "land-"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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              765.12
            ],
            "text": "forstwirtschaftlichen"
          },
          {
            "bbox": [
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              212.1048,
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            ],
            "text": "Betrieben)"
          },
          {
            "bbox": [
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            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
              248.08572,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
              277.5465,
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            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-129",
        "source_page": 5,
        "text": "deren Vertragsstaat liegt, können im anderen Staat besteuert",
        "words": [
          {
            "bbox": [
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            ],
            "text": "deren"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "liegt,"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
              187.02549,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              199.58517,
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              774.688
            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              255.56706,
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            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-005-line-131",
        "source_page": 5,
        "text": "werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-003",
        "source_page": 6,
        "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Der"
          },
          {
            "bbox": [
              99.53942,
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              87.216
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
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            ],
            "text": "„unbewegliches"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögen“"
          },
          {
            "bbox": [
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            ],
            "text": "hat"
          },
          {
            "bbox": [
              253.26702,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Bedeu-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-005",
        "source_page": 6,
        "text": "tung, die ihm nach dem Recht des Vertragsstaats zukommt, in",
        "words": [
          {
            "bbox": [
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            ],
            "text": "tung,"
          },
          {
            "bbox": [
              85.18139,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              98.98012,
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              96.784
            ],
            "text": "ihm"
          },
          {
            "bbox": [
              115.00007,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              178.28886,
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            ],
            "text": "des"
          },
          {
            "bbox": [
              194.30082,
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "zukommt,"
          },
          {
            "bbox": [
              287.15261,
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            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-007",
        "source_page": 6,
        "text": "dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall das",
        "words": [
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
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            ],
            "text": "liegt."
          },
          {
            "bbox": [
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            ],
            "text": "Der"
          },
          {
            "bbox": [
              168.30935,
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              204.03264,
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            ],
            "text": "umfasst"
          },
          {
            "bbox": [
              234.28278,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "jedem"
          },
          {
            "bbox": [
              266.08298,
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            ],
            "text": "Fall"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-009",
        "source_page": 6,
        "text": "Zubehör zum unbeweglichen Vermögen, das lebende und tote",
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          {
            "bbox": [
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            ],
            "text": "Zubehör"
          },
          {
            "bbox": [
              97.2383,
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              172.62395,
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            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              214.6114,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "lebende"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "tote"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-011",
        "source_page": 6,
        "text": "Inventar land- und forstwirtschaftlicher Betriebe, die Rechte, für",
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          {
            "bbox": [
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            ],
            "text": "Inventar"
          },
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            ],
            "text": "land-"
          },
          {
            "bbox": [
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              129.93338,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "forstwirtschaftlicher"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebe,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Rechte,"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-013",
        "source_page": 6,
        "text": "die die Vorschriften des Privatrechts über Grundstücke gelten,",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              88.87277,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Vorschriften"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Privatrechts"
          },
          {
            "bbox": [
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            ],
            "text": "über"
          },
          {
            "bbox": [
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            ],
            "text": "Grundstücke"
          },
          {
            "bbox": [
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            "text": "gelten,"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-015",
        "source_page": 6,
        "text": "Nutzungsrechte an unbeweglichem Vermögen sowie Rechte auf",
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          {
            "bbox": [
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              120.51317,
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            ],
            "text": "Nutzungsrechte"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
              133.9923,
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            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              192.59895,
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              229.14521,
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              231.51824,
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            ],
            "text": "sowie"
          },
          {
            "bbox": [
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            ],
            "text": "Rechte"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-017",
        "source_page": 6,
        "text": "veränderliche oder feste Vergütungen für die Ausbeutung oder",
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          {
            "bbox": [
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              111.93191,
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            ],
            "text": "veränderliche"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              152.08965,
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            ],
            "text": "feste"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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              227.58716,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              230.79914,
              146.832,
              273.87323,
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            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              277.08521,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-019",
        "source_page": 6,
        "text": "das Recht auf Ausbeutung von Mineralvorkommen, Quellen und",
        "words": [
          {
            "bbox": [
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              156.4,
              77.00762,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              102.78336,
              156.4,
              113.88147,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              116.26249,
              156.4,
              159.35256,
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            ],
            "text": "Ausbeutung"
          },
          {
            "bbox": [
              161.73358,
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              174.75728,
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Mineralvorkommen,"
          },
          {
            "bbox": [
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            ],
            "text": "Quellen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-021",
        "source_page": 6,
        "text": "anderen natürlichen Ressourcen; Schiffe und Luftfahrzeuge gel-",
        "words": [
          {
            "bbox": [
              63.99191,
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              93.14742,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "natürlichen"
          },
          {
            "bbox": [
              137.54785,
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              182.23592,
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            ],
            "text": "Ressourcen;"
          },
          {
            "bbox": [
              184.75277,
              165.968,
              209.45785,
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            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
              211.9747,
              165.968,
              225.59765,
              173.328
            ],
            "text": "und"
          },
          {
            "bbox": [
              228.1145,
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              277.08521,
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            ],
            "text": "Luftfahrzeuge"
          },
          {
            "bbox": [
              279.61005,
              165.968,
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            ],
            "text": "gel-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-023",
        "source_page": 6,
        "text": "ten nicht als unbewegliches Vermögen.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ten"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              97.15041,
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              107.20982,
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            ],
            "text": "als"
          },
          {
            "bbox": [
              109.43104,
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              162.84419,
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            ],
            "text": "unbewegliches"
          },
          {
            "bbox": [
              165.06541,
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            ],
            "text": "Vermögen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-024",
        "source_page": 6,
        "text": "(3) Absatz 1 gilt für Einkünfte aus der unmittelbaren Nutzung,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
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              108.31244,
              196.064
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              188.704,
              115.44751,
              196.064
            ],
            "text": "1"
          },
          {
            "bbox": [
              118.14014,
              188.704,
              128.79081,
              196.064
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              131.48344,
              188.704,
              140.95159,
              196.064
            ],
            "text": "für"
          },
          {
            "bbox": [
              143.64422,
              188.704,
              176.93855,
              196.064
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              179.63118,
              188.704,
              192.35925,
              196.064
            ],
            "text": "aus"
          },
          {
            "bbox": [
              195.05188,
              188.704,
              206.74125,
              196.064
            ],
            "text": "der"
          },
          {
            "bbox": [
              209.43388,
              188.704,
              258.42856,
              196.064
            ],
            "text": "unmittelbaren"
          },
          {
            "bbox": [
              261.12119,
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            ],
            "text": "Nutzung,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-026",
        "source_page": 6,
        "text": "der Vermietung oder Verpachtung sowie jeder anderen Art der",
        "words": [
          {
            "bbox": [
              63.99191,
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              75.68128,
              205.632
            ],
            "text": "der"
          },
          {
            "bbox": [
              78.86929,
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              119.57035,
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            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              122.75836,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              142.222,
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              187.78897,
              205.632
            ],
            "text": "Verpachtung"
          },
          {
            "bbox": [
              190.97698,
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              211.67907,
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            ],
            "text": "sowie"
          },
          {
            "bbox": [
              214.86708,
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              232.62086,
              205.632
            ],
            "text": "jeder"
          },
          {
            "bbox": [
              235.80887,
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              264.96438,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              268.15239,
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              278.50743,
              205.632
            ],
            "text": "Art"
          },
          {
            "bbox": [
              281.69544,
              198.272,
              293.38481,
              205.632
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          64.00789,
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        ],
        "id": "pdf-006-line-028",
        "source_page": 6,
        "text": "Nutzung unbeweglichen Vermögens.",
        "words": [
          {
            "bbox": [
              64.00789,
              207.84,
              94.02632,
              215.2
            ],
            "text": "Nutzung"
          },
          {
            "bbox": [
              96.24754,
              207.84,
              150.10813,
              215.2
            ],
            "text": "unbeweglichen"
          },
          {
            "bbox": [
              152.32935,
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              195.09982,
              215.2
            ],
            "text": "Vermögens."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-030",
        "source_page": 6,
        "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(4)"
          },
          {
            "bbox": [
              84.10274,
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              95.79211,
              228.368
            ],
            "text": "Die"
          },
          {
            "bbox": [
              98.82831,
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              127.67221,
              228.368
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              130.70841,
              221.008,
              135.15085,
              228.368
            ],
            "text": "1"
          },
          {
            "bbox": [
              138.18705,
              221.008,
              151.81,
              228.368
            ],
            "text": "und"
          },
          {
            "bbox": [
              154.8462,
              221.008,
              159.28864,
              228.368
            ],
            "text": "3"
          },
          {
            "bbox": [
              162.32484,
              221.008,
              184.22543,
              228.368
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              187.26163,
              221.008,
              204.72777,
              228.368
            ],
            "text": "auch"
          },
          {
            "bbox": [
              207.74799,
              221.008,
              217.21614,
              228.368
            ],
            "text": "für"
          },
          {
            "bbox": [
              220.25234,
              221.008,
              253.55466,
              228.368
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              256.59086,
              221.008,
              269.31893,
              228.368
            ],
            "text": "aus"
          },
          {
            "bbox": [
              272.35513,
              221.008,
              293.37682,
              228.368
            ],
            "text": "unbe-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-032",
        "source_page": 6,
        "text": "weglichem Vermögen eines Unternehmens und für Einkünfte aus",
        "words": [
          {
            "bbox": [
              63.9999,
              230.576,
              102.31994,
              237.936
            ],
            "text": "weglichem"
          },
          {
            "bbox": [
              104.34141,
              230.576,
              140.89566,
              237.936
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              142.92512,
              230.576,
              161.7176,
              237.936
            ],
            "text": "eines"
          },
          {
            "bbox": [
              163.74706,
              230.576,
              216.14548,
              237.936
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              218.17494,
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              231.79789,
              237.936
            ],
            "text": "und"
          },
          {
            "bbox": [
              233.82735,
              230.576,
              243.28751,
              237.936
            ],
            "text": "für"
          },
          {
            "bbox": [
              245.31697,
              230.576,
              278.61929,
              237.936
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              280.64875,
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              293.37682,
              237.936
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
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        ],
        "id": "pdf-006-line-034",
        "source_page": 6,
        "text": "unbeweglichem Vermögen, das der Ausübung einer selbstän-",
        "words": [
          {
            "bbox": [
              63.9999,
              240.144,
              120.23352,
              247.504
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              124.02877,
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              162.79625,
              247.504
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              166.5915,
              240.144,
              179.6152,
              247.504
            ],
            "text": "das"
          },
          {
            "bbox": [
              183.41045,
              240.144,
              195.09982,
              247.504
            ],
            "text": "der"
          },
          {
            "bbox": [
              198.89507,
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              235.16168,
              247.504
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              238.95693,
              240.144,
              256.41508,
              247.504
            ],
            "text": "einer"
          },
          {
            "bbox": [
              260.21033,
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              293.36883,
              247.504
            ],
            "text": "selbstän-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-036",
        "source_page": 6,
        "text": "digen Arbeit dient.",
        "words": [
          {
            "bbox": [
              63.99191,
              249.712,
              83.82309,
              257.072
            ],
            "text": "digen"
          },
          {
            "bbox": [
              86.04431,
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              107.20183,
              257.072
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              109.42305,
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              129.40604,
              257.072
            ],
            "text": "dient."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-038",
        "source_page": 6,
        "text": "Artikel 7",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "7"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-040",
        "source_page": 6,
        "text": "Unternehmensgewinne",
        "words": [
          {
            "bbox": [
              134.59155,
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              222.76919,
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            ],
            "text": "Unternehmensgewinne"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-042",
        "source_page": 6,
        "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats können",
        "words": [
          {
            "bbox": [
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              81.06654,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              83.2558,
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              114.61655,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              116.80581,
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              135.5903,
              300.376
            ],
            "text": "eines"
          },
          {
            "bbox": [
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              190.17798,
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              192.36724,
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              213.34898,
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              264.82855,
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-044",
        "source_page": 6,
        "text": "nur in diesem Staat besteuert werden, es sei denn, das Unter-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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              84.7739,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "es"
          },
          {
            "bbox": [
              218.31077,
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            ],
            "text": "sei"
          },
          {
            "bbox": [
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            ],
            "text": "denn,"
          },
          {
            "bbox": [
              254.54542,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              270.58135,
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            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-046",
        "source_page": 6,
        "text": "nehmen übt seine Tätigkeit im anderen Vertragsstaat durch eine",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nehmen"
          },
          {
            "bbox": [
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            ],
            "text": "übt"
          },
          {
            "bbox": [
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            ],
            "text": "seine"
          },
          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              255.6001,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-048",
        "source_page": 6,
        "text": "dort gelegene Betriebsstätte aus. Übt das Unternehmen seine",
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          {
            "bbox": [
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "gelegene"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "aus."
          },
          {
            "bbox": [
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            ],
            "text": "Übt"
          },
          {
            "bbox": [
              206.21391,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "seine"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-050",
        "source_page": 6,
        "text": "Tätigkeit auf diese Weise aus, so können die Gewinne des Unter-",
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          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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              128.4792,
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            ],
            "text": "diese"
          },
          {
            "bbox": [
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              152.13759,
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            ],
            "text": "Weise"
          },
          {
            "bbox": [
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            ],
            "text": "aus,"
          },
          {
            "bbox": [
              170.9061,
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              179.48736,
              338.648
            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
              209.6576,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              255.64005,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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              293.36084,
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            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-052",
        "source_page": 6,
        "text": "nehmens im anderen Staat besteuert werden, jedoch nur inso-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nehmens"
          },
          {
            "bbox": [
              99.72319,
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              108.31244,
              348.216
            ],
            "text": "im"
          },
          {
            "bbox": [
              111.32467,
              340.856,
              140.48018,
              348.216
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              143.49241,
              340.856,
              162.28489,
              348.216
            ],
            "text": "Staat"
          },
          {
            "bbox": [
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              199.03889,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              260.90546,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              275.46324,
              340.856,
              293.36883,
              348.216
            ],
            "text": "inso-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.36883,
          357.784
        ],
        "id": "pdf-006-line-054",
        "source_page": 6,
        "text": "weit, als sie dieser Betriebsstätte zugerechnet werden können.",
        "words": [
          {
            "bbox": [
              63.99191,
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              80.85081,
              357.784
            ],
            "text": "weit,"
          },
          {
            "bbox": [
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              94.00235,
              357.784
            ],
            "text": "als"
          },
          {
            "bbox": [
              97.09448,
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              107.15389,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              110.24602,
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              131.9948,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              135.08693,
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              184.95252,
              357.784
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              188.04465,
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            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              235.2256,
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            ],
            "text": "werden"
          },
          {
            "bbox": [
              264.79659,
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            ],
            "text": "können."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
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        ],
        "id": "pdf-006-line-056",
        "source_page": 6,
        "text": "(2) Übt ein Unternehmen eines Vertragsstaats seine Tätigkeit",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              84.03882,
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              97.06252,
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            ],
            "text": "Übt"
          },
          {
            "bbox": [
              100.0348,
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              110.54165,
              370.952
            ],
            "text": "ein"
          },
          {
            "bbox": [
              113.51393,
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              161.91735,
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              164.88963,
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              183.68211,
              370.952
            ],
            "text": "eines"
          },
          {
            "bbox": [
              186.65439,
              363.592,
              238.14195,
              370.952
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              241.11423,
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              259.90671,
              370.952
            ],
            "text": "seine"
          },
          {
            "bbox": [
              262.88698,
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            ],
            "text": "Tätigkeit"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-058",
        "source_page": 6,
        "text": "im anderen Vertragsstaat durch eine dort gelegene Betriebs-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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              182.172,
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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              201.09232,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              205.21516,
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              219.71701,
              380.52
            ],
            "text": "dort"
          },
          {
            "bbox": [
              223.83985,
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              256.39111,
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            ],
            "text": "gelegene"
          },
          {
            "bbox": [
              260.51395,
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              380.52
            ],
            "text": "Betriebs-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-060",
        "source_page": 6,
        "text": "stätte aus, so werden vorbehaltlich des Absatzes 3 in jedem",
        "words": [
          {
            "bbox": [
              63.99191,
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              84.11872,
              390.088
            ],
            "text": "stätte"
          },
          {
            "bbox": [
              88.03382,
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              102.98311,
              390.088
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              106.89821,
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              115.47947,
              390.088
            ],
            "text": "so"
          },
          {
            "bbox": [
              119.39457,
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            ],
            "text": "werden"
          },
          {
            "bbox": [
              149.78853,
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            ],
            "text": "vorbehaltlich"
          },
          {
            "bbox": [
              199.27859,
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              212.30229,
              390.088
            ],
            "text": "des"
          },
          {
            "bbox": [
              216.21739,
              382.728,
              249.05629,
              390.088
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              252.97139,
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              390.088
            ],
            "text": "3"
          },
          {
            "bbox": [
              261.32893,
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              267.54515,
              390.088
            ],
            "text": "in"
          },
          {
            "bbox": [
              271.46025,
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              390.088
            ],
            "text": "jedem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-062",
        "source_page": 6,
        "text": "Vertragsstaat dieser Betriebsstätte die Gewinne zugerechnet,",
        "words": [
          {
            "bbox": [
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              111.48447,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              115.84701,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              141.95833,
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              191.82392,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              196.18646,
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              206.97296,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              247.05879,
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            ],
            "text": "zugerechnet,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-064",
        "source_page": 6,
        "text": "die sie hätte erzielen können, wenn sie eine gleiche oder ähnliche",
        "words": [
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
              76.68802,
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              86.74743,
              409.224
            ],
            "text": "sie"
          },
          {
            "bbox": [
              88.64905,
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              409.224
            ],
            "text": "hätte"
          },
          {
            "bbox": [
              108.60008,
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            ],
            "text": "erzielen"
          },
          {
            "bbox": [
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            ],
            "text": "können,"
          },
          {
            "bbox": [
              168.31734,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              189.4429,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
              201.39594,
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              409.216
            ],
            "text": "eine"
          },
          {
            "bbox": [
              218.08705,
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            ],
            "text": "gleiche"
          },
          {
            "bbox": [
              245.44481,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              263.61407,
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            ],
            "text": "ähnliche"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-066",
        "source_page": 6,
        "text": "Tätigkeit unter gleichen oder ähnlichen Bedingungen als selbst-",
        "words": [
          {
            "bbox": [
              63.98392,
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              94.46577,
              418.784
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              97.06252,
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              115.42354,
              418.784
            ],
            "text": "unter"
          },
          {
            "bbox": [
              118.02029,
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              147.91088,
              418.784
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              150.50763,
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              166.78326,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              169.38001,
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              203.56922,
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            ],
            "text": "ähnlichen"
          },
          {
            "bbox": [
              206.16597,
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              253.69049,
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            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              256.28724,
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              266.34665,
              418.784
            ],
            "text": "als"
          },
          {
            "bbox": [
              268.9434,
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              293.36084,
              418.784
            ],
            "text": "selbst-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-068",
        "source_page": 6,
        "text": "ständiges Unternehmen ausgeübt hätte und im Verkehr mit dem",
        "words": [
          {
            "bbox": [
              63.98392,
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              98.61258,
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            ],
            "text": "ständiges"
          },
          {
            "bbox": [
              100.92169,
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              149.32511,
              428.352
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              151.63422,
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              428.352
            ],
            "text": "ausgeübt"
          },
          {
            "bbox": [
              187.24565,
              420.992,
              205.30305,
              428.352
            ],
            "text": "hätte"
          },
          {
            "bbox": [
              207.61216,
              420.992,
              221.23511,
              428.352
            ],
            "text": "und"
          },
          {
            "bbox": [
              223.54422,
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              232.13347,
              428.352
            ],
            "text": "im"
          },
          {
            "bbox": [
              234.44258,
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              261.80833,
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            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              264.11744,
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              275.22354,
              428.352
            ],
            "text": "mit"
          },
          {
            "bbox": [
              277.53265,
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              293.37682,
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-070",
        "source_page": 6,
        "text": "Unternehmen, dessen Betriebsstätte sie ist, völlig unabhängig",
        "words": [
          {
            "bbox": [
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              114.62454,
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            ],
            "text": "Unternehmen,"
          },
          {
            "bbox": [
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              437.92
            ],
            "text": "dessen"
          },
          {
            "bbox": [
              147.72711,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              201.26011,
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              211.31952,
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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              225.50177,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              229.17717,
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              247.66603,
              437.92
            ],
            "text": "völlig"
          },
          {
            "bbox": [
              251.34143,
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            ],
            "text": "unabhängig"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-072",
        "source_page": 6,
        "text": "gewesen wäre.",
        "words": [
          {
            "bbox": [
              63.99191,
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            ],
            "text": "gewesen"
          },
          {
            "bbox": [
              98.16514,
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              117.68471,
              447.488
            ],
            "text": "wäre."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-074",
        "source_page": 6,
        "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte werden",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              83.04007,
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              94.57763,
              460.656
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              96.55116,
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              108.24053,
              460.656
            ],
            "text": "der"
          },
          {
            "bbox": [
              110.21406,
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              146.63248,
              460.656
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              148.60601,
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              160.29538,
              460.656
            ],
            "text": "der"
          },
          {
            "bbox": [
              162.26891,
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              193.62966,
              460.656
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              195.60319,
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              213.06134,
              460.656
            ],
            "text": "einer"
          },
          {
            "bbox": [
              215.03487,
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              264.91644,
              460.656
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              266.88997,
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            ],
            "text": "werden"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-076",
        "source_page": 6,
        "text": "die für diese Betriebsstätte entstandenen Aufwendungen,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
              81.8975,
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              91.36565,
              470.224
            ],
            "text": "für"
          },
          {
            "bbox": [
              98.46876,
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              117.55687,
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            ],
            "text": "diese"
          },
          {
            "bbox": [
              124.65998,
              462.864,
              174.52557,
              470.224
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              181.62868,
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              230.32773,
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            ],
            "text": "entstandenen"
          },
          {
            "bbox": [
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            ],
            "text": "Aufwendungen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-078",
        "source_page": 6,
        "text": "einschließlich der Geschäftsführungs- und allgemeinen Verwal-",
        "words": [
          {
            "bbox": [
              63.99191,
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              111.78809,
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            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              114.92816,
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              126.61753,
              479.792
            ],
            "text": "der"
          },
          {
            "bbox": [
              129.7576,
              472.432,
              200.49307,
              479.792
            ],
            "text": "Geschäftsführungs-"
          },
          {
            "bbox": [
              203.63314,
              472.432,
              217.25609,
              479.792
            ],
            "text": "und"
          },
          {
            "bbox": [
              220.39616,
              472.432,
              263.16663,
              479.792
            ],
            "text": "allgemeinen"
          },
          {
            "bbox": [
              266.3067,
              472.432,
              293.36883,
              479.792
            ],
            "text": "Verwal-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-080",
        "source_page": 6,
        "text": "tungskosten, zum Abzug zugelassen, gleichgültig, ob sie in dem",
        "words": [
          {
            "bbox": [
              63.99191,
              482.0,
              110.17411,
              489.36
            ],
            "text": "tungskosten,"
          },
          {
            "bbox": [
              112.50719,
              482.0,
              127.6003,
              489.36
            ],
            "text": "zum"
          },
          {
            "bbox": [
              129.93338,
              482.0,
              152.71287,
              489.36
            ],
            "text": "Abzug"
          },
          {
            "bbox": [
              155.04595,
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              197.20918,
              489.36
            ],
            "text": "zugelassen,"
          },
          {
            "bbox": [
              199.54226,
              482.0,
              242.60037,
              489.36
            ],
            "text": "gleichgültig,"
          },
          {
            "bbox": [
              244.93345,
              482.0,
              254.25778,
              489.36
            ],
            "text": "ob"
          },
          {
            "bbox": [
              256.59086,
              482.0,
              266.65027,
              489.36
            ],
            "text": "sie"
          },
          {
            "bbox": [
              268.98335,
              482.0,
              275.19957,
              489.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              277.53265,
              482.0,
              293.37682,
              489.36
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
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        ],
        "id": "pdf-006-line-082",
        "source_page": 6,
        "text": "Staat, in dem die Betriebsstätte liegt, oder anderswo entstanden",
        "words": [
          {
            "bbox": [
              63.9999,
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            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              87.15492,
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              93.37114,
              498.928
            ],
            "text": "in"
          },
          {
            "bbox": [
              95.52045,
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              111.36462,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
              126.46572,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              178.48062,
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            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              197.77647,
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              498.928
            ],
            "text": "oder"
          },
          {
            "bbox": [
              216.20141,
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              251.26153,
              498.928
            ],
            "text": "anderswo"
          },
          {
            "bbox": [
              253.41084,
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            ],
            "text": "entstanden"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
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          81.17041,
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        ],
        "id": "pdf-006-line-084",
        "source_page": 6,
        "text": "sind.",
        "words": [
          {
            "bbox": [
              63.9999,
              501.136,
              81.17041,
              508.496
            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-086",
        "source_page": 6,
        "text": "(4) Soweit es in einem Vertragsstaat üblich ist, die einer",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(4)"
          },
          {
            "bbox": [
              85.96441,
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            ],
            "text": "Soweit"
          },
          {
            "bbox": [
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              521.664
            ],
            "text": "es"
          },
          {
            "bbox": [
              128.44724,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              139.56133,
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              161.17428,
              521.664
            ],
            "text": "einem"
          },
          {
            "bbox": [
              166.07215,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              218.45459,
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            ],
            "text": "üblich"
          },
          {
            "bbox": [
              244.8136,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              260.21832,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              275.91867,
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            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-088",
        "source_page": 6,
        "text": "Betriebsstätte zuzurechnenden Gewinne durch Aufteilung der",
        "words": [
          {
            "bbox": [
              63.9999,
              523.872,
              113.8575,
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              118.0922,
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              176.9785,
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            ],
            "text": "zuzurechnenden"
          },
          {
            "bbox": [
              181.2132,
              523.872,
              212.57395,
              531.232
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              216.80865,
              523.872,
              237.3829,
              531.232
            ],
            "text": "durch"
          },
          {
            "bbox": [
              241.63358,
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              277.44476,
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            ],
            "text": "Aufteilung"
          },
          {
            "bbox": [
              281.67946,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-090",
        "source_page": 6,
        "text": "Gesamtgewinne des Unternehmens auf seine einzelnen Teile zu",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Gesamtgewinne"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
              139.9049,
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              192.31131,
              540.8
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              194.82816,
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              205.92627,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              208.44312,
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              227.2356,
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            ],
            "text": "seine"
          },
          {
            "bbox": [
              229.75245,
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            ],
            "text": "einzelnen"
          },
          {
            "bbox": [
              265.85127,
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            ],
            "text": "Teile"
          },
          {
            "bbox": [
              285.09119,
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            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-092",
        "source_page": 6,
        "text": "ermitteln, schließt Absatz 2 nicht aus, dass dieser Vertragsstaat",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ermitteln,"
          },
          {
            "bbox": [
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            ],
            "text": "schließt"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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            ],
            "text": "2"
          },
          {
            "bbox": [
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              181.72456,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              184.33729,
              543.008,
              199.28658,
              550.368
            ],
            "text": "aus,"
          },
          {
            "bbox": [
              201.89931,
              543.008,
              218.91801,
              550.368
            ],
            "text": "dass"
          },
          {
            "bbox": [
              221.53074,
              543.008,
              243.27952,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              245.89225,
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            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-094",
        "source_page": 6,
        "text": "die zu besteuernden Gewinne nach der üblichen Aufteilung er-",
        "words": [
          {
            "bbox": [
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              74.79439,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              89.22433,
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            ],
            "text": "besteuernden"
          },
          {
            "bbox": [
              141.43898,
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              172.79973,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              175.8599,
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              193.32604,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              196.40219,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              211.16771,
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            ],
            "text": "üblichen"
          },
          {
            "bbox": [
              244.43807,
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            ],
            "text": "Aufteilung"
          },
          {
            "bbox": [
              283.3254,
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            ],
            "text": "er-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-096",
        "source_page": 6,
        "text": "mittelt; die gewählte Gewinnaufteilung muss jedoch derart sein,",
        "words": [
          {
            "bbox": [
              63.99191,
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              88.41734,
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            ],
            "text": "mittelt;"
          },
          {
            "bbox": [
              91.086,
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              101.88848,
              569.504
            ],
            "text": "die"
          },
          {
            "bbox": [
              104.55714,
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              136.80478,
              569.504
            ],
            "text": "gewählte"
          },
          {
            "bbox": [
              139.47344,
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              201.45986,
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            ],
            "text": "Gewinnaufteilung"
          },
          {
            "bbox": [
              204.12852,
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              223.37643,
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            ],
            "text": "muss"
          },
          {
            "bbox": [
              226.04509,
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              569.504
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              252.83556,
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              273.99308,
              569.504
            ],
            "text": "derart"
          },
          {
            "bbox": [
              276.66174,
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            ],
            "text": "sein,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-098",
        "source_page": 6,
        "text": "dass das Ergebnis mit den Grundsätzen dieses Artikels überein-",
        "words": [
          {
            "bbox": [
              64.00789,
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              81.01061,
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            ],
            "text": "dass"
          },
          {
            "bbox": [
              83.31972,
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              96.34342,
              579.072
            ],
            "text": "das"
          },
          {
            "bbox": [
              98.65253,
              571.712,
              130.02127,
              579.072
            ],
            "text": "Ergebnis"
          },
          {
            "bbox": [
              132.33837,
              571.712,
              143.44447,
              579.072
            ],
            "text": "mit"
          },
          {
            "bbox": [
              145.76157,
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              159.23271,
              579.072
            ],
            "text": "den"
          },
          {
            "bbox": [
              161.54981,
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              207.26859,
              579.072
            ],
            "text": "Grundsätzen"
          },
          {
            "bbox": [
              209.5777,
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              232.66081,
              579.072
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              234.97791,
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            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              263.63005,
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            ],
            "text": "überein-"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          581.28,
          90.65454,
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        ],
        "id": "pdf-006-line-100",
        "source_page": 6,
        "text": "stimmt.",
        "words": [
          {
            "bbox": [
              63.9999,
              581.28,
              90.65454,
              588.64
            ],
            "text": "stimmt."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-103",
        "source_page": 6,
        "text": "(5) Aufgrund des bloßen Einkaufs von Gütern oder Waren für",
        "words": [
          {
            "bbox": [
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              604.016,
              81.06654,
              611.376
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              83.90299,
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              116.75787,
              611.376
            ],
            "text": "Aufgrund"
          },
          {
            "bbox": [
              119.59432,
              604.016,
              132.61802,
              611.376
            ],
            "text": "des"
          },
          {
            "bbox": [
              135.45447,
              604.016,
              159.72809,
              611.376
            ],
            "text": "bloßen"
          },
          {
            "bbox": [
              162.56454,
              604.016,
              192.90257,
              611.376
            ],
            "text": "Einkaufs"
          },
          {
            "bbox": [
              195.74701,
              604.016,
              208.77071,
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            ],
            "text": "von"
          },
          {
            "bbox": [
              211.60716,
              604.016,
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            ],
            "text": "Gütern"
          },
          {
            "bbox": [
              238.86105,
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              255.13668,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              257.97313,
              604.016,
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            ],
            "text": "Waren"
          },
          {
            "bbox": [
              283.89269,
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            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-105",
        "source_page": 6,
        "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zu-",
        "words": [
          {
            "bbox": [
              63.98392,
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              77.00762,
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              134.63949,
              613.584,
              149.86843,
              620.944
            ],
            "text": "wird"
          },
          {
            "bbox": [
              154.47866,
              613.584,
              171.93681,
              620.944
            ],
            "text": "einer"
          },
          {
            "bbox": [
              176.54704,
              613.584,
              226.41263,
              620.944
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              231.03085,
              613.584,
              245.68451,
              620.944
            ],
            "text": "kein"
          },
          {
            "bbox": [
              250.29474,
              613.584,
              277.36486,
              620.944
            ],
            "text": "Gewinn"
          },
          {
            "bbox": [
              281.97509,
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              293.36084,
              620.944
            ],
            "text": "zu-"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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          102.01632,
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        ],
        "id": "pdf-006-line-108",
        "source_page": 6,
        "text": "gerechnet.",
        "words": [
          {
            "bbox": [
              63.98392,
              623.152,
              102.01632,
              630.512
            ],
            "text": "gerechnet."
          }
        ]
      },
      {
        "bbox": [
          72.47729,
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        ],
        "id": "pdf-006-line-109",
        "source_page": 6,
        "text": "(6) Bei der Anwendung der vorstehenden Absätze dieses Arti-",
        "words": [
          {
            "bbox": [
              72.47729,
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              81.05855,
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            ],
            "text": "(6)"
          },
          {
            "bbox": [
              83.42359,
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              94.96115,
              643.68
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              97.33418,
              636.312,
              109.02355,
              643.672
            ],
            "text": "der"
          },
          {
            "bbox": [
              111.38859,
              636.312,
              154.00725,
              643.672
            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
              156.37229,
              636.312,
              168.06166,
              643.672
            ],
            "text": "der"
          },
          {
            "bbox": [
              170.4267,
              636.312,
              219.11776,
              643.672
            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
              221.4828,
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              250.31871,
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            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              252.68375,
              636.312,
              275.76686,
              643.672
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              278.1319,
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              293.36883,
              643.672
            ],
            "text": "Arti-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-006-line-111",
        "source_page": 6,
        "text": "kels sind die der Betriebsstätte zuzurechnenden Gewinne jedes",
        "words": [
          {
            "bbox": [
              63.99191,
              645.88,
              78.19813,
              653.24
            ],
            "text": "kels"
          },
          {
            "bbox": [
              80.84282,
              645.88,
              95.79211,
              653.24
            ],
            "text": "sind"
          },
          {
            "bbox": [
              98.4368,
              645.88,
              109.23928,
              653.24
            ],
            "text": "die"
          },
          {
            "bbox": [
              111.89196,
              645.88,
              123.58133,
              653.24
            ],
            "text": "der"
          },
          {
            "bbox": [
              126.22602,
              645.88,
              176.09161,
              653.24
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              178.7363,
              645.88,
              237.6226,
              653.24
            ],
            "text": "zuzurechnenden"
          },
          {
            "bbox": [
              240.26729,
              645.88,
              271.62804,
              653.24
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              274.27273,
              645.88,
              293.36084,
              653.24
            ],
            "text": "jedes"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-006-line-113",
        "source_page": 6,
        "text": "Jahr auf dieselbe Art zu ermitteln, es sei denn, dass ausreichen-",
        "words": [
          {
            "bbox": [
              63.98392,
              655.448,
              79.52447,
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            ],
            "text": "Jahr"
          },
          {
            "bbox": [
              81.86554,
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              92.96365,
              662.808
            ],
            "text": "auf"
          },
          {
            "bbox": [
              95.30472,
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        "text": "de Gründe dafür bestehen, anders zu verfahren.",
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            "text": "de"
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            "text": "Gründe"
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            "text": "dafür"
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            "text": "bestehen,"
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            "text": "anders"
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            "text": "zu"
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            "text": "verfahren."
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        "text": "(7) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-",
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            "text": "(7)"
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            "text": "Gehören"
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            "text": "zu"
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            "text": "den"
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            "text": "Gewinnen"
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            "text": "Einkünfte,"
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            "text": "die"
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            "text": "in"
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            "text": "anderen"
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            "text": "Arti-"
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        "text": "keln dieses Abkommens behandelt werden, so werden die",
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            "text": "dieses"
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            "text": "Abkommens"
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            "text": "behandelt"
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            "text": "werden,"
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            "text": "so"
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            "text": "werden"
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        "text": "Bestimmungen jener Artikel durch die Bestimmungen dieses",
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            "bbox": [
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            "text": "Bestimmungen"
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            "text": "jener"
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            "text": "die"
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            "bbox": [
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            "text": "Bestimmungen"
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            "text": "dieses"
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      {
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        "source_page": 6,
        "text": "Artikels nicht berührt.",
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            "text": "Artikels"
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            "text": "nicht"
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        ]
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      {
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        "text": "Artikel 8",
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            "text": "Artikel"
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            "text": "8"
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        ]
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        "text": "Seeschifffahrt, Binnenschifffahrt und Luftfahrt",
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          {
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            "text": "Seeschifffahrt,"
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            "text": "Binnenschifffahrt"
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            "text": "und"
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          {
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      {
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        "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-",
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          {
            "bbox": [
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            "text": "(1)"
          },
          {
            "bbox": [
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            "text": "Gewinne"
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            "text": "aus"
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          {
            "bbox": [
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            ],
            "text": "dem"
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          {
            "bbox": [
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            "text": "Betrieb"
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          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            "text": "Seeschiffen"
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          {
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            "text": "oder"
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          {
            "bbox": [
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            "text": "Luftfahr-"
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        ]
      },
      {
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        "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-",
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            "text": "können"
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            "text": "in"
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          {
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            "text": "dem"
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            "text": "Vertrags-"
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        ]
      },
      {
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        "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
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            "text": "besteuert"
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            "text": "werden,"
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            "text": "in"
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            "text": "dem"
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            "text": "sich"
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            "text": "der"
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          {
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            "text": "Ort"
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            "text": "der"
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        "text": "Geschäftsleitung des Unternehmens befindet.",
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            "text": "Geschäftsleitung"
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            "text": "des"
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          {
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            "text": "Unternehmens"
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            "text": "Gewinne"
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            "text": "aus"
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            "text": "dem"
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          {
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            ],
            "text": "Betrieb"
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          {
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            "text": "Schiffen,"
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          {
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            "text": "die"
          },
          {
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            ],
            "text": "der"
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          {
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            "text": "Binnen-"
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        "text": "schifffahrt dienen, können nur in dem Vertragsstaat besteuert",
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            "text": "schifffahrt"
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            "text": "können"
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            ],
            "text": "nur"
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          {
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            "text": "in"
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          {
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            ],
            "text": "dem"
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          {
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            ],
            "text": "Vertragsstaat"
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        ]
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        "text": "werden, in dem sich der Ort der tatsächlichen Geschäftsleitung",
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            "text": "werden,"
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            ],
            "text": "in"
          },
          {
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "sich"
          },
          {
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            ],
            "text": "der"
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          {
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            ],
            "text": "Ort"
          },
          {
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            ],
            "text": "der"
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            "text": "tatsächlichen"
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          {
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            "text": "Geschäftsleitung"
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        ]
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        "text": "des Unternehmens befindet.",
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          {
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              115.92
            ],
            "text": "des"
          },
          {
            "bbox": [
              74.88549,
              108.56,
              127.39905,
              115.92
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              129.55374,
              108.56,
              161.00901,
              115.92
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
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          129.936
        ],
        "id": "pdf-007-line-011",
        "source_page": 7,
        "text": "(3) Für Zwecke dieses Artikels beinhaltet der Begriff „Gewinne",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
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            ],
            "text": "Für"
          },
          {
            "bbox": [
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              120.99906,
              129.936
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              123.2739,
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              146.41479,
              129.936
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              148.68963,
              122.576,
              175.0185,
              129.936
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              177.29334,
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              212.45724,
              129.936
            ],
            "text": "beinhaltet"
          },
          {
            "bbox": [
              214.73208,
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              226.45071,
              129.936
            ],
            "text": "der"
          },
          {
            "bbox": [
              228.72555,
              122.576,
              252.29097,
              129.936
            ],
            "text": "Begriff"
          },
          {
            "bbox": [
              254.56581,
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              129.936
            ],
            "text": "„Gewinne"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-013",
        "source_page": 7,
        "text": "aus dem Betrieb von Seeschiffen oder Luftfahrzeugen im inter-",
        "words": [
          {
            "bbox": [
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              72.3303,
              139.504
            ],
            "text": "aus"
          },
          {
            "bbox": [
              75.23793,
              132.144,
              91.12176,
              139.504
            ],
            "text": "dem"
          },
          {
            "bbox": [
              94.02138,
              132.144,
              119.82159,
              139.504
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              122.72922,
              132.144,
              135.78552,
              139.504
            ],
            "text": "von"
          },
          {
            "bbox": [
              138.69315,
              132.144,
              180.4653,
              139.504
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              183.37293,
              132.144,
              199.6893,
              139.504
            ],
            "text": "oder"
          },
          {
            "bbox": [
              202.59693,
              132.144,
              256.14378,
              139.504
            ],
            "text": "Luftfahrzeugen"
          },
          {
            "bbox": [
              259.05141,
              132.144,
              267.66216,
              139.504
            ],
            "text": "im"
          },
          {
            "bbox": [
              270.56178,
              132.144,
              289.4013,
              139.504
            ],
            "text": "inter-"
          }
        ]
      },
      {
        "bbox": [
          59.57037,
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        ],
        "id": "pdf-007-line-015",
        "source_page": 7,
        "text": "nationalen Verkehr“ auch die Gewinne aus der",
        "words": [
          {
            "bbox": [
              59.57037,
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              96.51249,
              149.072
            ],
            "text": "nationalen"
          },
          {
            "bbox": [
              98.73927,
              141.712,
              129.59379,
              149.072
            ],
            "text": "Verkehr“"
          },
          {
            "bbox": [
              131.82057,
              141.712,
              149.33043,
              149.072
            ],
            "text": "auch"
          },
          {
            "bbox": [
              151.55721,
              141.712,
              162.38673,
              149.072
            ],
            "text": "die"
          },
          {
            "bbox": [
              164.61351,
              141.712,
              195.94062,
              149.072
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              198.1674,
              141.712,
              210.92733,
              149.072
            ],
            "text": "aus"
          },
          {
            "bbox": [
              213.15411,
              141.712,
              224.87274,
              149.072
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          59.60241,
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          289.34523,
          161.92
        ],
        "id": "pdf-007-line-017",
        "source_page": 7,
        "text": "a) gelegentlichen Vermietung von leeren Seeschiffen oder Luft-",
        "words": [
          {
            "bbox": [
              59.60241,
              154.56,
              65.97036,
              161.92
            ],
            "text": "a)"
          },
          {
            "bbox": [
              72.36234,
              154.56,
              124.28316,
              161.92
            ],
            "text": "gelegentlichen"
          },
          {
            "bbox": [
              126.70218,
              154.56,
              167.41701,
              161.92
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              169.83603,
              154.56,
              182.89233,
              161.92
            ],
            "text": "von"
          },
          {
            "bbox": [
              185.31135,
              154.56,
              207.11457,
              161.92
            ],
            "text": "leeren"
          },
          {
            "bbox": [
              209.53359,
              154.56,
              251.36181,
              161.92
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              253.78083,
              154.56,
              270.0972,
              161.92
            ],
            "text": "oder"
          },
          {
            "bbox": [
              272.42811,
              154.56,
              289.34523,
              161.92
            ],
            "text": "Luft-"
          }
        ]
      },
      {
        "bbox": [
          72.34632,
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          127.97577,
          171.488
        ],
        "id": "pdf-007-line-019",
        "source_page": 7,
        "text": "fahrzeugen und",
        "words": [
          {
            "bbox": [
              72.34632,
              164.128,
              112.09194,
              171.488
            ],
            "text": "fahrzeugen"
          },
          {
            "bbox": [
              114.31872,
              164.128,
              127.97577,
              171.488
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          59.62644,
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          289.36926,
          184.336
        ],
        "id": "pdf-007-line-021",
        "source_page": 7,
        "text": "b) Nutzung oder Vermietung von Containern (einschließlich Trai-",
        "words": [
          {
            "bbox": [
              59.62644,
              176.976,
              66.44295,
              184.336
            ],
            "text": "b)"
          },
          {
            "bbox": [
              72.38637,
              176.976,
              102.48795,
              184.336
            ],
            "text": "Nutzung"
          },
          {
            "bbox": [
              104.33826,
              176.976,
              120.57453,
              184.336
            ],
            "text": "oder"
          },
          {
            "bbox": [
              122.42484,
              176.976,
              163.21977,
              184.336
            ],
            "text": "Vermietung"
          },
          {
            "bbox": [
              165.07008,
              176.976,
              178.12638,
              184.336
            ],
            "text": "von"
          },
          {
            "bbox": [
              179.97669,
              176.976,
              219.28176,
              184.336
            ],
            "text": "Containern"
          },
          {
            "bbox": [
              221.13207,
              176.976,
              271.0584,
              184.336
            ],
            "text": "(einschließlich"
          },
          {
            "bbox": [
              272.90871,
              176.976,
              289.36926,
              184.336
            ],
            "text": "Trai-"
          }
        ]
      },
      {
        "bbox": [
          72.37035,
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          193.904
        ],
        "id": "pdf-007-line-023",
        "source_page": 7,
        "text": "lern und zugehöriger Ausstattung, die dem Transport der",
        "words": [
          {
            "bbox": [
              72.37035,
              186.544,
              85.57083,
              193.904
            ],
            "text": "lern"
          },
          {
            "bbox": [
              89.82414,
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              103.48119,
              193.904
            ],
            "text": "und"
          },
          {
            "bbox": [
              107.7345,
              186.544,
              149.91516,
              193.904
            ],
            "text": "zugehöriger"
          },
          {
            "bbox": [
              154.16847,
              186.544,
              199.42497,
              193.904
            ],
            "text": "Ausstattung,"
          },
          {
            "bbox": [
              203.67828,
              186.544,
              214.5078,
              193.904
            ],
            "text": "die"
          },
          {
            "bbox": [
              218.76111,
              186.544,
              234.64494,
              193.904
            ],
            "text": "dem"
          },
          {
            "bbox": [
              238.89024,
              186.544,
              273.36528,
              193.904
            ],
            "text": "Transport"
          },
          {
            "bbox": [
              277.61859,
              186.544,
              289.33722,
              193.904
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          72.33831,
          196.112,
          137.75598,
          203.472
        ],
        "id": "pdf-007-line-025",
        "source_page": 7,
        "text": "Container dienen),",
        "words": [
          {
            "bbox": [
              72.33831,
              196.112,
              107.18982,
              203.472
            ],
            "text": "Container"
          },
          {
            "bbox": [
              109.4166,
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              137.75598,
              203.472
            ],
            "text": "dienen),"
          }
        ]
      },
      {
        "bbox": [
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          289.37727,
          216.32
        ],
        "id": "pdf-007-line-026",
        "source_page": 7,
        "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen oder Luft-",
        "words": [
          {
            "bbox": [
              59.61843,
              208.96,
              78.89049,
              216.32
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              81.7821,
              208.96,
              100.91799,
              216.32
            ],
            "text": "diese"
          },
          {
            "bbox": [
              103.73751,
              208.96,
              143.05059,
              216.32
            ],
            "text": "Tätigkeiten"
          },
          {
            "bbox": [
              145.9422,
              208.96,
              161.07309,
              216.32
            ],
            "text": "zum"
          },
          {
            "bbox": [
              163.95669,
              208.96,
              189.7569,
              216.32
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              192.64851,
              208.96,
              205.70481,
              216.32
            ],
            "text": "von"
          },
          {
            "bbox": [
              208.59642,
              208.96,
              250.36056,
              216.32
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              253.25217,
              208.96,
              269.56854,
              216.32
            ],
            "text": "oder"
          },
          {
            "bbox": [
              272.46015,
              208.96,
              289.37727,
              216.32
            ],
            "text": "Luft-"
          }
        ]
      },
      {
        "bbox": [
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          225.888
        ],
        "id": "pdf-007-line-028",
        "source_page": 7,
        "text": "fahrzeugen im internationalen Verkehr gehören.",
        "words": [
          {
            "bbox": [
              59.61042,
              218.528,
              99.35604,
              225.888
            ],
            "text": "fahrzeugen"
          },
          {
            "bbox": [
              101.58282,
              218.528,
              110.19357,
              225.888
            ],
            "text": "im"
          },
          {
            "bbox": [
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              218.528,
              164.99799,
              225.888
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              167.22477,
              218.528,
              194.66703,
              225.888
            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              196.89381,
              218.528,
              228.49326,
              225.888
            ],
            "text": "gehören."
          }
        ]
      },
      {
        "bbox": [
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          239.904
        ],
        "id": "pdf-007-line-030",
        "source_page": 7,
        "text": "(4) Befindet sich der Ort der tatsächlichen Geschäftsleitung",
        "words": [
          {
            "bbox": [
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              76.67172,
              239.904
            ],
            "text": "(4)"
          },
          {
            "bbox": [
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              110.32974,
              239.896
            ],
            "text": "Befindet"
          },
          {
            "bbox": [
              114.03036,
              232.536,
              128.56851,
              239.896
            ],
            "text": "sich"
          },
          {
            "bbox": [
              132.26913,
              232.536,
              143.98776,
              239.896
            ],
            "text": "der"
          },
          {
            "bbox": [
              147.68838,
              232.536,
              158.95845,
              239.896
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              162.65907,
              232.536,
              174.3777,
              239.896
            ],
            "text": "der"
          },
          {
            "bbox": [
              178.07832,
              232.536,
              225.4815,
              239.896
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              229.18212,
              232.536,
              289.4013,
              239.896
            ],
            "text": "Geschäftsleitung"
          }
        ]
      },
      {
        "bbox": [
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          289.37727,
          249.464
        ],
        "id": "pdf-007-line-032",
        "source_page": 7,
        "text": "eines Unternehmens der See- oder Binnenschifffahrt an Bord",
        "words": [
          {
            "bbox": [
              59.63445,
              242.104,
              78.47397,
              249.464
            ],
            "text": "eines"
          },
          {
            "bbox": [
              82.31076,
              242.104,
              134.73621,
              249.464
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              138.573,
              242.104,
              150.29163,
              249.464
            ],
            "text": "der"
          },
          {
            "bbox": [
              154.12842,
              242.104,
              171.03753,
              249.464
            ],
            "text": "See-"
          },
          {
            "bbox": [
              174.87432,
              242.104,
              191.19069,
              249.464
            ],
            "text": "oder"
          },
          {
            "bbox": [
              195.02748,
              242.104,
              255.45492,
              249.464
            ],
            "text": "Binnenschifffahrt"
          },
          {
            "bbox": [
              259.29171,
              242.104,
              268.04664,
              249.464
            ],
            "text": "an"
          },
          {
            "bbox": [
              271.88343,
              242.104,
              289.37727,
              249.464
            ],
            "text": "Bord"
          }
        ]
      },
      {
        "bbox": [
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          289.36926,
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        ],
        "id": "pdf-007-line-034",
        "source_page": 7,
        "text": "eines Schiffes, so gilt er als in dem Vertragsstaat gelegen, in dem",
        "words": [
          {
            "bbox": [
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              251.672,
              78.44994,
              259.032
            ],
            "text": "eines"
          },
          {
            "bbox": [
              80.38836,
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              111.38706,
              259.032
            ],
            "text": "Schiffes,"
          },
          {
            "bbox": [
              113.24538,
              251.672,
              121.84812,
              259.032
            ],
            "text": "so"
          },
          {
            "bbox": [
              123.78654,
              251.672,
              134.46387,
              259.032
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              136.40229,
              251.672,
              143.37099,
              259.032
            ],
            "text": "er"
          },
          {
            "bbox": [
              145.30941,
              251.672,
              155.394,
              259.032
            ],
            "text": "als"
          },
          {
            "bbox": [
              157.33242,
              251.672,
              163.5642,
              259.032
            ],
            "text": "in"
          },
          {
            "bbox": [
              165.50262,
              251.672,
              181.38645,
              259.032
            ],
            "text": "dem"
          },
          {
            "bbox": [
              183.31686,
              251.672,
              230.88024,
              259.032
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              232.81866,
              251.672,
              263.37681,
              259.032
            ],
            "text": "gelegen,"
          },
          {
            "bbox": [
              265.31523,
              251.672,
              271.54701,
              259.032
            ],
            "text": "in"
          },
          {
            "bbox": [
              273.48543,
              251.672,
              289.36926,
              259.032
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-036",
        "source_page": 7,
        "text": "der Heimathafen des Schiffes liegt, oder, wenn kein Heimathafen",
        "words": [
          {
            "bbox": [
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              261.24,
              71.32104,
              268.6
            ],
            "text": "der"
          },
          {
            "bbox": [
              73.30752,
              261.24,
              118.69218,
              268.6
            ],
            "text": "Heimathafen"
          },
          {
            "bbox": [
              120.61458,
              261.24,
              133.67088,
              268.6
            ],
            "text": "des"
          },
          {
            "bbox": [
              135.65736,
              261.24,
              164.42928,
              268.6
            ],
            "text": "Schiffes"
          },
          {
            "bbox": [
              166.41576,
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              183.62124,
              268.6
            ],
            "text": "liegt,"
          },
          {
            "bbox": [
              185.60772,
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              204.15087,
              268.6
            ],
            "text": "oder,"
          },
          {
            "bbox": [
              206.13735,
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              225.40941,
              268.6
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              227.39589,
              261.24,
              241.99011,
              268.6
            ],
            "text": "kein"
          },
          {
            "bbox": [
              243.97659,
              261.24,
              289.36125,
              268.6
            ],
            "text": "Heimathafen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-038",
        "source_page": 7,
        "text": "vorhanden ist, in dem Vertragsstaat, in dem die Person ansässig",
        "words": [
          {
            "bbox": [
              59.5944,
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              97.57782,
              278.168
            ],
            "text": "vorhanden"
          },
          {
            "bbox": [
              99.78057,
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              110.31372,
              278.168
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              112.51647,
              270.808,
              118.74825,
              278.168
            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "dem"
          },
          {
            "bbox": [
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            "text": "Vertragsstaat,"
          },
          {
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            "text": "in"
          },
          {
            "bbox": [
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            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            "text": "Person"
          },
          {
            "bbox": [
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            "text": "ansässig"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-007-line-040",
        "source_page": 7,
        "text": "ist, die das Schiff betreibt.",
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          {
            "bbox": [
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            "text": "ist,"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
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            "text": "das"
          },
          {
            "bbox": [
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            "text": "Schiff"
          },
          {
            "bbox": [
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            "text": "betreibt."
          }
        ]
      },
      {
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        "text": "(5) Absatz 1 gilt auch für Gewinne aus der Beteiligung an einem",
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          {
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            "text": "(5)"
          },
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            "text": "Absatz"
          },
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            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "Beteiligung"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            "text": "einem"
          }
        ]
      },
      {
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        "id": "pdf-007-line-044",
        "source_page": 7,
        "text": "Pool, einer Betriebsgemeinschaft oder einer internationalen",
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          {
            "bbox": [
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            "text": "Pool,"
          },
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            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            "text": "Betriebsgemeinschaft"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "einer"
          },
          {
            "bbox": [
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            "text": "internationalen"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-007-line-046",
        "source_page": 7,
        "text": "Betriebsstelle.",
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          {
            "bbox": [
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            "text": "Betriebsstelle."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-007-line-048",
        "source_page": 7,
        "text": "Artikel 9",
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          {
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "9"
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        ]
      },
      {
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        "id": "pdf-007-line-050",
        "source_page": 7,
        "text": "Verbundene Unternehmen",
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          {
            "bbox": [
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            ],
            "text": "Verbundene"
          },
          {
            "bbox": [
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            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-007-line-052",
        "source_page": 7,
        "text": "(1) Wenn",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Wenn"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-007-line-054",
        "source_page": 7,
        "text": "a) ein Unternehmen eines Vertragsstaats unmittelbar oder mit-",
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          {
            "bbox": [
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            "text": "a)"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "mit-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-007-line-056",
        "source_page": 7,
        "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "telbar"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäftsleitung,"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Kontrolle"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "dem"
          },
          {
            "bbox": [
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            "text": "Kapi-"
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        ]
      },
      {
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        "id": "pdf-007-line-058",
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        "text": "tal eines Unternehmens des anderen Vertragsstaats beteiligt",
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          {
            "bbox": [
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            "text": "tal"
          },
          {
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            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            "text": "beteiligt"
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        ]
      },
      {
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        "id": "pdf-007-line-060",
        "source_page": 7,
        "text": "ist oder",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            "text": "oder"
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        ]
      },
      {
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        "source_page": 7,
        "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-",
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          {
            "bbox": [
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            "text": "b)"
          },
          {
            "bbox": [
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            "text": "dieselben"
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          {
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            "text": "Personen"
          },
          {
            "bbox": [
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            "text": "unmittelbar"
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          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
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            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ge-"
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        ]
      },
      {
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        "id": "pdf-007-line-063",
        "source_page": 7,
        "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-",
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          {
            "bbox": [
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            ],
            "text": "schäftsleitung,"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Kontrolle"
          },
          {
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "dem"
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          {
            "bbox": [
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            ],
            "text": "Kapital"
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          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            "text": "Unter-"
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      {
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        "source_page": 7,
        "text": "nehmens eines Vertragsstaats und eines Unternehmens des",
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          {
            "bbox": [
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            "text": "nehmens"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
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            "text": "eines"
          },
          {
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            "text": "Unternehmens"
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            "text": "des"
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        ]
      },
      {
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        "source_page": 7,
        "text": "anderen Vertragsstaats beteiligt sind",
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          {
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            "text": "anderen"
          },
          {
            "bbox": [
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            "text": "Vertragsstaats"
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            "bbox": [
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            ],
            "text": "beteiligt"
          },
          {
            "bbox": [
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            "text": "sind"
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        ]
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        "source_page": 7,
        "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmänni-",
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          {
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesen"
          },
          {
            "bbox": [
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            ],
            "text": "Fällen"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "beiden"
          },
          {
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "ihren"
          },
          {
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            ],
            "text": "kaufmänni-"
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        ]
      },
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        "source_page": 7,
        "text": "schen oder finanziellen Beziehungen an vereinbarte oder aufer-",
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          {
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            ],
            "text": "schen"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "finanziellen"
          },
          {
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            ],
            "text": "Beziehungen"
          },
          {
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            "text": "an"
          },
          {
            "bbox": [
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              246.26745,
              469.72
            ],
            "text": "vereinbarte"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              268.14276,
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              469.72
            ],
            "text": "aufer-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-072",
        "source_page": 7,
        "text": "legte Bedingungen gebunden sind, die von denen abweichen,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "legte"
          },
          {
            "bbox": [
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            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              131.69241,
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            ],
            "text": "gebunden"
          },
          {
            "bbox": [
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              188.38719,
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            ],
            "text": "sind,"
          },
          {
            "bbox": [
              191.87955,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
              222.75009,
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            ],
            "text": "denen"
          },
          {
            "bbox": [
              248.50224,
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            ],
            "text": "abweichen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-074",
        "source_page": 7,
        "text": "die unabhängige Unternehmen miteinander vereinbaren würden,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "unabhängige"
          },
          {
            "bbox": [
              121.27941,
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              169.78797,
              488.856
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              172.00674,
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            ],
            "text": "miteinander"
          },
          {
            "bbox": [
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            ],
            "text": "vereinbaren"
          },
          {
            "bbox": [
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            ],
            "text": "würden,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-076",
        "source_page": 7,
        "text": "dürfen die Gewinne, die eines der Unternehmen ohne diese Be-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "dürfen"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
              98.42688,
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              132.07689,
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            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              134.60004,
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              145.42956,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              147.95271,
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              166.79223,
              498.424
            ],
            "text": "eines"
          },
          {
            "bbox": [
              169.31538,
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              181.03401,
              498.424
            ],
            "text": "der"
          },
          {
            "bbox": [
              183.55716,
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              231.98562,
              498.424
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              234.50877,
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            ],
            "text": "ohne"
          },
          {
            "bbox": [
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            ],
            "text": "diese"
          },
          {
            "bbox": [
              276.49719,
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            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-078",
        "source_page": 7,
        "text": "dingungen erzielt hätte, wegen dieser Bedingungen aber nicht",
        "words": [
          {
            "bbox": [
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            ],
            "text": "dingungen"
          },
          {
            "bbox": [
              100.78983,
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            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              125.39655,
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              145.72593,
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            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              149.13819,
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              172.8558,
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            ],
            "text": "wegen"
          },
          {
            "bbox": [
              176.26806,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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              507.992
            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
              252.43515,
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              507.992
            ],
            "text": "aber"
          },
          {
            "bbox": [
              271.86741,
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            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-080",
        "source_page": 7,
        "text": "erzielt hat, den Gewinnen dieses Unternehmens zugerechnet",
        "words": [
          {
            "bbox": [
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            ],
            "text": "erzielt"
          },
          {
            "bbox": [
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              98.63514,
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
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              116.4654,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              156.58749,
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            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
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            ],
            "text": "zugerechnet"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-082",
        "source_page": 7,
        "text": "und entsprechend besteuert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-083",
        "source_page": 7,
        "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Werden"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              191.47104,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Unter-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-007-line-085",
        "source_page": 7,
        "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nehmens"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
              152.69463,
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              184.11786,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              187.38594,
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            ],
            "text": "zugerechnet"
          },
          {
            "bbox": [
              234.9333,
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              238.9383,
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            ],
            "text": "–"
          },
          {
            "bbox": [
              242.28648,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              259.29171,
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            ],
            "text": "entspre-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-007-line-087",
        "source_page": 7,
        "text": "chend besteuert –, mit denen ein Unternehmen des anderen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "chend"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "–,"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "denen"
          },
          {
            "bbox": [
              175.79547,
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              186.32862,
              560.272
            ],
            "text": "ein"
          },
          {
            "bbox": [
              190.43775,
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              238.86621,
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              242.97534,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-089",
        "source_page": 7,
        "text": "Vertragsstaats in diesem Staat besteuert worden ist, und handelt",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              113.20533,
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              569.84
            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "worden"
          },
          {
            "bbox": [
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              245.1861,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "handelt"
          }
        ]
      },
      {
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        ],
        "id": "pdf-007-line-091",
        "source_page": 7,
        "text": "es sich bei den zugerechneten Gewinnen um solche, die das",
        "words": [
          {
            "bbox": [
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            ],
            "text": "es"
          },
          {
            "bbox": [
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            ],
            "text": "sich"
          },
          {
            "bbox": [
              89.80812,
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            ],
            "text": "bei"
          },
          {
            "bbox": [
              104.31423,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              121.49568,
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            ],
            "text": "zugerechneten"
          },
          {
            "bbox": [
              178.02225,
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            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
              217.57563,
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            ],
            "text": "um"
          },
          {
            "bbox": [
              232.5303,
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            ],
            "text": "solche,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
              276.28893,
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            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-093",
        "source_page": 7,
        "text": "Unternehmen des erstgenannten Staates erzielt hätte, wenn die",
        "words": [
          {
            "bbox": [
              59.57838,
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              108.08694,
              588.976
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              110.69019,
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              123.74649,
              588.976
            ],
            "text": "des"
          },
          {
            "bbox": [
              126.34974,
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              177.60573,
              588.976
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              180.20898,
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              207.35487,
              588.976
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              209.95812,
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              231.15258,
              588.976
            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              233.75583,
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              254.08521,
              588.976
            ],
            "text": "hätte,"
          },
          {
            "bbox": [
              256.68846,
              581.616,
              275.96052,
              588.976
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              278.56377,
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              289.39329,
              588.976
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-095",
        "source_page": 7,
        "text": "zwischen den beiden Unternehmen vereinbarten Bedingungen",
        "words": [
          {
            "bbox": [
              59.57037,
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              92.77182,
              598.544
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              96.41637,
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              109.92123,
              598.544
            ],
            "text": "den"
          },
          {
            "bbox": [
              113.56578,
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              137.90016,
              598.544
            ],
            "text": "beiden"
          },
          {
            "bbox": [
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              190.05327,
              598.544
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              193.69782,
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              238.12929,
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            ],
            "text": "vereinbarten"
          },
          {
            "bbox": [
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            ],
            "text": "Bedingungen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-097",
        "source_page": 7,
        "text": "die gleichen gewesen wären, die unabhängige Unternehmen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
              75.00564,
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            ],
            "text": "gleichen"
          },
          {
            "bbox": [
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              141.4566,
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            ],
            "text": "gewesen"
          },
          {
            "bbox": [
              146.00628,
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            ],
            "text": "wären,"
          },
          {
            "bbox": [
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              185.39946,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              189.94914,
              600.752,
              236.39112,
              608.112
            ],
            "text": "unabhängige"
          },
          {
            "bbox": [
              240.84468,
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            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-099",
        "source_page": 7,
        "text": "miteinander vereinbaren würden, so nimmt der andere Staat",
        "words": [
          {
            "bbox": [
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            "text": "miteinander"
          },
          {
            "bbox": [
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            "text": "vereinbaren"
          },
          {
            "bbox": [
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            ],
            "text": "würden,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "nimmt"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              241.45344,
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            ],
            "text": "andere"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-101",
        "source_page": 7,
        "text": "eine entsprechende Änderung der dort von diesen Gewinnen",
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          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "entsprechende"
          },
          {
            "bbox": [
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            ],
            "text": "Änderung"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "diesen"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinnen"
          }
        ]
      },
      {
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        ],
        "id": "pdf-007-line-103",
        "source_page": 7,
        "text": "erhobenen Steuer vor. Bei dieser Änderung sind die übrigen",
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          {
            "bbox": [
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            "text": "erhobenen"
          },
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            "bbox": [
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            ],
            "text": "Steuer"
          },
          {
            "bbox": [
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            ],
            "text": "vor."
          },
          {
            "bbox": [
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            ],
            "text": "Bei"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Änderung"
          },
          {
            "bbox": [
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            ],
            "text": "sind"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "übrigen"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-105",
        "source_page": 7,
        "text": "Bestimmungen dieses Abkommens zu berücksichtigen; erfor-",
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          {
            "bbox": [
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            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              206.54586,
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              265.59558,
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            ],
            "text": "berücksichtigen;"
          },
          {
            "bbox": [
              269.62461,
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              289.34523,
              646.384
            ],
            "text": "erfor-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-107",
        "source_page": 7,
        "text": "derlichenfalls werden die zuständigen Behörden der Vertrags-",
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          {
            "bbox": [
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            ],
            "text": "derlichenfalls"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörden"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-109",
        "source_page": 7,
        "text": "staaten einander konsultieren.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "staaten"
          },
          {
            "bbox": [
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            ],
            "text": "einander"
          },
          {
            "bbox": [
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            ],
            "text": "konsultieren."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-110",
        "source_page": 7,
        "text": "Artikel 10",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "10"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-112",
        "source_page": 7,
        "text": "Dividenden",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-114",
        "source_page": 7,
        "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-",
        "words": [
          {
            "bbox": [
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              76.70376,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-116",
        "source_page": 7,
        "text": "sellschaft an eine im anderen Vertragsstaat ansässige Person",
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          {
            "bbox": [
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            ],
            "text": "sellschaft"
          },
          {
            "bbox": [
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              105.8922,
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            ],
            "text": "an"
          },
          {
            "bbox": [
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              124.45938,
              722.408
            ],
            "text": "eine"
          },
          {
            "bbox": [
              128.19204,
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              136.72269,
              722.408
            ],
            "text": "im"
          },
          {
            "bbox": [
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              169.67583,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          }
        ]
      },
      {
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        ],
        "id": "pdf-007-line-118",
        "source_page": 7,
        "text": "zahlt, können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
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              107.35803,
              731.976
            ],
            "text": "können"
          },
          {
            "bbox": [
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              118.19556,
              731.976
            ],
            "text": "im"
          },
          {
            "bbox": [
              120.41433,
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              149.64282,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              731.976
            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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              237.6567,
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-120",
        "source_page": 7,
        "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-",
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          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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              100.41336,
              745.992
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              104.07393,
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              144.20403,
              745.992
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              147.8646,
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              174.28158,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              177.94215,
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              202.12434,
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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              233.18712,
              745.984
            ],
            "text": "in"
          },
          {
            "bbox": [
              236.84769,
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              252.6354,
              745.984
            ],
            "text": "dem"
          },
          {
            "bbox": [
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              745.984
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-122",
        "source_page": 7,
        "text": "staat, in dem die die Dividenden zahlende Gesellschaft ansässig",
        "words": [
          {
            "bbox": [
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              79.47522,
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            ],
            "text": "staat,"
          },
          {
            "bbox": [
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              87.98985,
              755.552
            ],
            "text": "in"
          },
          {
            "bbox": [
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              106.15653,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              108.43137,
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              119.26089,
              755.552
            ],
            "text": "die"
          },
          {
            "bbox": [
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              132.37326,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
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            ],
            "text": "zahlende"
          },
          {
            "bbox": [
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            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
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            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-124",
        "source_page": 7,
        "text": "ist, nach dem Recht dieses Staates besteuert werden; die",
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          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
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              765.12
            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              139.60629,
              765.12
            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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              200.31408,
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden;"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        ],
        "id": "pdf-007-line-126",
        "source_page": 7,
        "text": "Steuer darf aber, wenn der Nutzungsberechtigte der Dividenden",
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          {
            "bbox": [
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            ],
            "text": "Steuer"
          },
          {
            "bbox": [
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            ],
            "text": "darf"
          },
          {
            "bbox": [
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              120.08592,
              774.688
            ],
            "text": "aber,"
          },
          {
            "bbox": [
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              141.73695,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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              155.83455,
              774.688
            ],
            "text": "der"
          },
          {
            "bbox": [
              158.21352,
              767.328,
              232.73055,
              774.688
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              235.10952,
              767.328,
              246.82815,
              774.688
            ],
            "text": "der"
          },
          {
            "bbox": [
              249.20712,
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              289.40931,
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            ],
            "text": "Dividenden"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-007-line-128",
        "source_page": 7,
        "text": "im anderen Vertragsstaat ansässig ist, nicht übersteigen:",
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          {
            "bbox": [
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              68.25321,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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              99.61236,
              784.256
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              101.83914,
              776.896,
              149.45058,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              151.67736,
              776.896,
              183.12462,
              784.256
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              185.3514,
              776.896,
              195.88455,
              784.256
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              198.11133,
              776.896,
              215.52507,
              784.256
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              217.75185,
              776.896,
              262.11123,
              784.256
            ],
            "text": "übersteigen:"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          79.856,
          293.37682,
          87.216
        ],
        "id": "pdf-008-line-003",
        "source_page": 8,
        "text": "a) 5 vom Hundert des Bruttobetrags der Dividenden, wenn der",
        "words": [
          {
            "bbox": [
              63.99191,
              79.856,
              70.35195,
              87.216
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.73596,
              79.856,
              81.1784,
              87.216
            ],
            "text": "5"
          },
          {
            "bbox": [
              83.76716,
              79.856,
              99.16389,
              87.216
            ],
            "text": "vom"
          },
          {
            "bbox": [
              101.75265,
              79.856,
              130.61253,
              87.216
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              133.20129,
              79.856,
              146.22499,
              87.216
            ],
            "text": "des"
          },
          {
            "bbox": [
              148.81375,
              79.856,
              198.08009,
              87.216
            ],
            "text": "Bruttobetrags"
          },
          {
            "bbox": [
              200.66885,
              79.856,
              212.35822,
              87.216
            ],
            "text": "der"
          },
          {
            "bbox": [
              214.94698,
              79.856,
              257.278,
              87.216
            ],
            "text": "Dividenden,"
          },
          {
            "bbox": [
              259.86676,
              79.856,
              279.09869,
              87.216
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              281.68745,
              79.856,
              293.37682,
              87.216
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
          89.424,
          293.36084,
          96.784
        ],
        "id": "pdf-008-line-005",
        "source_page": 8,
        "text": "Nutzungsberechtigte eine Gesellschaft (jedoch keine Perso-",
        "words": [
          {
            "bbox": [
              76.74395,
              89.424,
              151.16281,
              96.784
            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              154.03122,
              89.424,
              168.8287,
              96.784
            ],
            "text": "eine"
          },
          {
            "bbox": [
              171.69711,
              89.424,
              215.78593,
              96.784
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              218.65434,
              89.424,
              244.86154,
              96.784
            ],
            "text": "(jedoch"
          },
          {
            "bbox": [
              247.72995,
              89.424,
              266.67424,
              96.784
            ],
            "text": "keine"
          },
          {
            "bbox": [
              269.54265,
              89.424,
              293.36084,
              96.784
            ],
            "text": "Perso-"
          }
        ]
      },
      {
        "bbox": [
          76.72797,
          98.992,
          293.37682,
          106.352
        ],
        "id": "pdf-008-line-007",
        "source_page": 8,
        "text": "nengesellschaft) ist, die unmittelbar über mindestens 10 vom",
        "words": [
          {
            "bbox": [
              76.72797,
              98.992,
              134.32788,
              106.352
            ],
            "text": "nengesellschaft)"
          },
          {
            "bbox": [
              136.62101,
              98.992,
              147.12786,
              106.352
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              149.14933,
              98.992,
              159.95181,
              106.352
            ],
            "text": "die"
          },
          {
            "bbox": [
              162.24494,
              98.992,
              202.50655,
              106.352
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              204.79968,
              98.992,
              220.93149,
              106.352
            ],
            "text": "über"
          },
          {
            "bbox": [
              223.22462,
              98.992,
              264.50895,
              106.352
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              266.80208,
              98.992,
              275.68696,
              106.352
            ],
            "text": "10"
          },
          {
            "bbox": [
              277.98009,
              98.992,
              293.37682,
              106.352
            ],
            "text": "vom"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
          108.56,
          293.36883,
          115.92
        ],
        "id": "pdf-008-line-009",
        "source_page": 8,
        "text": "Hundert des Kapitals der die Dividenden zahlenden Gesell-",
        "words": [
          {
            "bbox": [
              76.74395,
              108.56,
              104.02181,
              115.92
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              107.10595,
              108.56,
              120.12965,
              115.92
            ],
            "text": "des"
          },
          {
            "bbox": [
              123.48545,
              108.56,
              152.19352,
              115.92
            ],
            "text": "Kapitals"
          },
          {
            "bbox": [
              155.54932,
              108.56,
              167.20673,
              115.92
            ],
            "text": "der"
          },
          {
            "bbox": [
              170.56253,
              108.56,
              181.36501,
              115.92
            ],
            "text": "die"
          },
          {
            "bbox": [
              184.72081,
              108.56,
              224.83061,
              115.92
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              228.18641,
              108.56,
              264.73267,
              115.92
            ],
            "text": "zahlenden"
          },
          {
            "bbox": [
              268.08847,
              108.56,
              293.36883,
              115.92
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          118.128,
          127.93588,
          125.488
        ],
        "id": "pdf-008-line-011",
        "source_page": 8,
        "text": "schaft verfügt;",
        "words": [
          {
            "bbox": [
              76.73596,
              118.128,
              98.63655,
              125.488
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              100.85777,
              118.128,
              127.93588,
              125.488
            ],
            "text": "verfügt;"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.36883,
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        ],
        "id": "pdf-008-line-013",
        "source_page": 8,
        "text": "b) 15 vom Hundert des Bruttobetrags der Dividenden in allen",
        "words": [
          {
            "bbox": [
              63.99191,
              131.896,
              70.79939,
              139.256
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.73596,
              131.896,
              85.62084,
              139.256
            ],
            "text": "15"
          },
          {
            "bbox": [
              88.94468,
              131.896,
              104.34141,
              139.256
            ],
            "text": "vom"
          },
          {
            "bbox": [
              107.66525,
              131.896,
              136.52513,
              139.256
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              139.85696,
              131.896,
              152.88066,
              139.256
            ],
            "text": "des"
          },
          {
            "bbox": [
              156.2045,
              131.896,
              205.47883,
              139.256
            ],
            "text": "Bruttobetrags"
          },
          {
            "bbox": [
              208.80267,
              131.896,
              220.49204,
              139.256
            ],
            "text": "der"
          },
          {
            "bbox": [
              223.81588,
              131.896,
              263.92568,
              139.256
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              267.25751,
              131.896,
              273.47373,
              139.256
            ],
            "text": "in"
          },
          {
            "bbox": [
              276.79757,
              131.896,
              293.36883,
              139.256
            ],
            "text": "allen"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          141.464,
          131.49143,
          148.824
        ],
        "id": "pdf-008-line-015",
        "source_page": 8,
        "text": "anderen Fällen.",
        "words": [
          {
            "bbox": [
              76.73596,
              141.464,
              105.89147,
              148.824
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              108.11269,
              141.464,
              131.49143,
              148.824
            ],
            "text": "Fällen."
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.37682,
          162.592
        ],
        "id": "pdf-008-line-017",
        "source_page": 8,
        "text": "Dieser Absatz berührt nicht die Besteuerung der Gesellschaft in",
        "words": [
          {
            "bbox": [
              63.99191,
              155.232,
              86.62758,
              162.592
            ],
            "text": "Dieser"
          },
          {
            "bbox": [
              89.22433,
              155.232,
              113.76961,
              162.592
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              116.36636,
              155.232,
              142.11813,
              162.592
            ],
            "text": "berührt"
          },
          {
            "bbox": [
              144.71488,
              155.232,
              162.18102,
              162.592
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              164.77777,
              155.232,
              175.58025,
              162.592
            ],
            "text": "die"
          },
          {
            "bbox": [
              178.177,
              155.232,
              223.60814,
              162.592
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              226.18891,
              155.232,
              237.87828,
              162.592
            ],
            "text": "der"
          },
          {
            "bbox": [
              240.47503,
              155.232,
              284.56385,
              162.592
            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              287.1606,
              155.232,
              293.37682,
              162.592
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          164.8,
          293.38481,
          172.16
        ],
        "id": "pdf-008-line-019",
        "source_page": 8,
        "text": "Bezug auf die Gewinne, aus denen die Dividenden gezahlt",
        "words": [
          {
            "bbox": [
              63.9999,
              164.8,
              87.1709,
              172.16
            ],
            "text": "Bezug"
          },
          {
            "bbox": [
              91.50148,
              164.8,
              102.87125,
              172.16
            ],
            "text": "auf"
          },
          {
            "bbox": [
              107.20183,
              164.8,
              118.27597,
              172.16
            ],
            "text": "die"
          },
          {
            "bbox": [
              122.5666,
              164.8,
              157.09938,
              172.16
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              161.42996,
              164.8,
              174.42969,
              172.16
            ],
            "text": "aus"
          },
          {
            "bbox": [
              178.76027,
              164.8,
              201.5078,
              172.16
            ],
            "text": "denen"
          },
          {
            "bbox": [
              205.83838,
              164.8,
              216.91252,
              172.16
            ],
            "text": "die"
          },
          {
            "bbox": [
              221.2431,
              164.8,
              262.50346,
              172.16
            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              266.83404,
              164.8,
              293.38481,
              172.16
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
          64.00789,
          174.368,
          93.52295,
          181.728
        ],
        "id": "pdf-008-line-020",
        "source_page": 8,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.00789,
              174.368,
              93.52295,
              181.728
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.52523,
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        ],
        "id": "pdf-008-line-021",
        "source_page": 8,
        "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividenden“",
        "words": [
          {
            "bbox": [
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              81.10649,
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              84.3744,
              188.136,
              96.95066,
              195.496
            ],
            "text": "Der"
          },
          {
            "bbox": [
              100.21857,
              188.136,
              106.43479,
              195.496
            ],
            "text": "in"
          },
          {
            "bbox": [
              109.7027,
              188.136,
              135.60628,
              195.496
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              138.84223,
              188.136,
              161.18227,
              195.496
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              164.45018,
              188.136,
              206.02215,
              195.496
            ],
            "text": "verwendete"
          },
          {
            "bbox": [
              209.29006,
              188.136,
              243.18364,
              195.496
            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              246.45155,
              188.136,
              293.36883,
              195.496
            ],
            "text": "„Dividenden“"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-023",
        "source_page": 8,
        "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-",
        "words": [
          {
            "bbox": [
              63.99191,
              197.704,
              95.81608,
              205.064
            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              100.17862,
              197.704,
              133.48094,
              205.064
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              137.84348,
              197.704,
              150.57155,
              205.064
            ],
            "text": "aus"
          },
          {
            "bbox": [
              154.93409,
              197.704,
              179.50334,
              205.064
            ],
            "text": "Aktien,"
          },
          {
            "bbox": [
              183.86588,
              197.704,
              238.03009,
              205.064
            ],
            "text": "Genussrechten"
          },
          {
            "bbox": [
              242.39263,
              197.704,
              258.66826,
              205.064
            ],
            "text": "oder"
          },
          {
            "bbox": [
              263.0308,
              197.704,
              293.36883,
              205.064
            ],
            "text": "Genuss-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-008-line-025",
        "source_page": 8,
        "text": "scheinen, Kuxen, Gründeranteilen oder sonstige Einkünfte, die",
        "words": [
          {
            "bbox": [
              63.99191,
              207.272,
              98.18112,
              214.632
            ],
            "text": "scheinen,"
          },
          {
            "bbox": [
              101.58486,
              207.272,
              126.44974,
              214.632
            ],
            "text": "Kuxen,"
          },
          {
            "bbox": [
              129.85348,
              207.272,
              186.97399,
              214.632
            ],
            "text": "Gründeranteilen"
          },
          {
            "bbox": [
              190.37773,
              207.272,
              206.64537,
              214.632
            ],
            "text": "oder"
          },
          {
            "bbox": [
              210.04911,
              207.272,
              240.23533,
              214.632
            ],
            "text": "sonstige"
          },
          {
            "bbox": [
              243.63907,
              207.272,
              279.16261,
              214.632
            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              282.56635,
              207.272,
              293.36883,
              214.632
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-027",
        "source_page": 8,
        "text": "nach dem Recht des Staates, in dem die ausschüttende Gesell-",
        "words": [
          {
            "bbox": [
              63.99191,
              216.84,
              81.45805,
              224.2
            ],
            "text": "nach"
          },
          {
            "bbox": [
              83.88701,
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              99.73118,
              224.2
            ],
            "text": "dem"
          },
          {
            "bbox": [
              102.16014,
              216.84,
              123.17384,
              224.2
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              125.6028,
              216.84,
              138.6265,
              224.2
            ],
            "text": "des"
          },
          {
            "bbox": [
              141.05546,
              216.84,
              170.35479,
              224.2
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              172.78375,
              216.84,
              178.99997,
              224.2
            ],
            "text": "in"
          },
          {
            "bbox": [
              181.42893,
              216.84,
              197.2731,
              224.2
            ],
            "text": "dem"
          },
          {
            "bbox": [
              199.70206,
              216.84,
              210.50454,
              224.2
            ],
            "text": "die"
          },
          {
            "bbox": [
              212.94948,
              216.84,
              265.64353,
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            ],
            "text": "ausschüttende"
          },
          {
            "bbox": [
              268.07249,
              216.84,
              293.36883,
              224.2
            ],
            "text": "Gesell-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-008-line-029",
        "source_page": 8,
        "text": "schaft ansässig ist, den Einkünften aus Aktien steuerlich gleich-",
        "words": [
          {
            "bbox": [
              63.99191,
              226.408,
              85.8925,
              233.768
            ],
            "text": "schaft"
          },
          {
            "bbox": [
              88.46528,
              226.408,
              119.83402,
              233.768
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              122.4068,
              226.408,
              132.91365,
              233.768
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              135.48643,
              226.408,
              148.95757,
              233.768
            ],
            "text": "den"
          },
          {
            "bbox": [
              151.53035,
              226.408,
              189.27511,
              233.768
            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
              191.84789,
              226.408,
              204.57596,
              233.768
            ],
            "text": "aus"
          },
          {
            "bbox": [
              207.14874,
              226.408,
              229.48079,
              233.768
            ],
            "text": "Aktien"
          },
          {
            "bbox": [
              232.05357,
              226.408,
              266.53042,
              233.768
            ],
            "text": "steuerlich"
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        "text": "gestellt sind, sowie Ausschüttungen auf Anteilscheine an einem",
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        "source_page": 8,
        "text": "Investmentvermögen.",
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        "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in",
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            "text": "Die"
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            ],
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            "text": "1"
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            "text": "und"
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            "text": "2"
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            ],
            "text": "sind"
          },
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            ],
            "text": "anzuwenden,"
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            "text": "wenn"
          },
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            "text": "in"
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        "source_page": 8,
        "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im anderen",
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            "text": "einem"
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          {
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            "text": "Vertragsstaat"
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      {
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        "id": "pdf-008-line-038",
        "source_page": 8,
        "text": "Vertragsstaat, in dem die die Dividenden zahlende Gesellschaft",
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          {
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            "text": "in"
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            ],
            "text": "die"
          },
          {
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        "text": "ansässig ist, eine gewerbliche Tätigkeit durch eine dort gelegene",
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            "text": "Betriebsstätte"
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            "text": "eine"
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            "text": "Arbeit"
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            "text": "durch"
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            "text": "eine"
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        "id": "pdf-008-line-044",
        "source_page": 8,
        "text": "gelegene feste Einrichtung ausübt und die Beteiligung, für die die",
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            "text": "gelegene"
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            "text": "feste"
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            "text": "Einrichtung"
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            "text": "ausübt"
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            "text": "und"
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            "text": "Beteiligung,"
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        "text": "Dividenden gezahlt werden, tatsächlich zu dieser Betriebsstätte",
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            "text": "dieser"
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        "text": "oder festen Einrichtung gehört. In diesem Fall ist Artikel 7 bezie-",
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            "text": "Einrichtung"
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            ],
            "text": "In"
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            "text": "diesem"
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            "text": "Fall"
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            "text": "ist"
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            "text": "7"
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            "text": "bezie-"
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        "text": "hungsweise Artikel 14 anzuwenden.",
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            "text": "hungsweise"
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            "text": "Artikel"
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            "text": "14"
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            "text": "anzuwenden."
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        ]
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        "id": "pdf-008-line-053",
        "source_page": 8,
        "text": "(5) Erzielt eine in einem Vertragsstaat ansässige Gesellschaft",
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            "text": "(5)"
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            "text": "Erzielt"
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            "text": "eine"
          },
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            "text": "in"
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          {
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            ],
            "text": "einem"
          },
          {
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            ],
            "text": "Vertragsstaat"
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            ],
            "text": "ansässige"
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            "text": "Gesellschaft"
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        "text": "Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darf",
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            "text": "Gewinne"
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            "text": "oder"
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            "text": "aus"
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            "text": "dem"
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            ],
            "text": "anderen"
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            ],
            "text": "so"
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            "text": "darf"
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        "text": "dieser andere Staat weder die von der Gesellschaft gezahlten",
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            "text": "dieser"
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            "text": "Staat"
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            "text": "weder"
          },
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            ],
            "text": "die"
          },
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            "text": "von"
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            ],
            "text": "der"
          },
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            "bbox": [
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            ],
            "text": "gezahlten"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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        ],
        "id": "pdf-008-line-059",
        "source_page": 8,
        "text": "Dividenden besteuern, es sei denn, dass diese Dividenden an",
        "words": [
          {
            "bbox": [
              63.98392,
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              104.10171,
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              107.59334,
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              145.48192,
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            ],
            "text": "besteuern,"
          },
          {
            "bbox": [
              148.97355,
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              157.25918,
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            ],
            "text": "es"
          },
          {
            "bbox": [
              160.75081,
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              170.81022,
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            ],
            "text": "sei"
          },
          {
            "bbox": [
              174.30185,
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            ],
            "text": "denn,"
          },
          {
            "bbox": [
              197.92828,
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              214.94698,
              398.584
            ],
            "text": "dass"
          },
          {
            "bbox": [
              218.4466,
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              237.53471,
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            ],
            "text": "diese"
          },
          {
            "bbox": [
              241.02634,
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
              284.62777,
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            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-061",
        "source_page": 8,
        "text": "eine im anderen Staat ansässige Person gezahlt werden oder",
        "words": [
          {
            "bbox": [
              63.98392,
              400.792,
              78.7814,
              408.152
            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
              94.56165,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              149.70064,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              217.70353,
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              247.01884,
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            ],
            "text": "werden"
          },
          {
            "bbox": [
              277.0932,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.36883,
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        ],
        "id": "pdf-008-line-063",
        "source_page": 8,
        "text": "dass die Beteiligung, für die die Dividenden gezahlt werden,",
        "words": [
          {
            "bbox": [
              63.99191,
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              81.01061,
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            ],
            "text": "dass"
          },
          {
            "bbox": [
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              96.03181,
              417.72
            ],
            "text": "die"
          },
          {
            "bbox": [
              100.25053,
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              142.42175,
              417.72
            ],
            "text": "Beteiligung,"
          },
          {
            "bbox": [
              146.64047,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              160.32734,
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              171.12982,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              175.34854,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-065",
        "source_page": 8,
        "text": "tatsächlich zu einer im anderen Staat gelegenen Betriebsstätte",
        "words": [
          {
            "bbox": [
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            ],
            "text": "tatsächlich"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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              134.53562,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              137.62775,
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              146.217,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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              178.44866,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              203.4254,
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            ],
            "text": "gelegenen"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-067",
        "source_page": 8,
        "text": "oder festen Einrichtung gehört, noch Gewinne der Gesellschaft",
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          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              83.23183,
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              105.13242,
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            ],
            "text": "festen"
          },
          {
            "bbox": [
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              148.35033,
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "gehört,"
          },
          {
            "bbox": [
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            ],
            "text": "noch"
          },
          {
            "bbox": [
              200.30131,
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              231.66206,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              234.62635,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Gesellschaft"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-069",
        "source_page": 8,
        "text": "einer Steuer für nicht ausgeschüttete Gewinne unterwerfen,",
        "words": [
          {
            "bbox": [
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              81.45006,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              86.56366,
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              109.9424,
              446.424
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              115.056,
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              124.52415,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "ausgeschüttete"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "unterwerfen,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-071",
        "source_page": 8,
        "text": "selbst wenn die gezahlten Dividenden oder die nicht ausge-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "selbst"
          },
          {
            "bbox": [
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              108.80782,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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              123.88495,
              455.992
            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              268.65576,
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            ],
            "text": "ausge-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-073",
        "source_page": 8,
        "text": "schütteten Gewinne ganz oder teilweise aus im anderen Staat",
        "words": [
          {
            "bbox": [
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            ],
            "text": "schütteten"
          },
          {
            "bbox": [
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              465.56
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
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              156.95556,
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            ],
            "text": "ganz"
          },
          {
            "bbox": [
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              176.579,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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              210.68831,
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            ],
            "text": "teilweise"
          },
          {
            "bbox": [
              214.03612,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
              230.112,
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              238.70125,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              242.04906,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-075",
        "source_page": 8,
        "text": "erzielten Gewinnen oder Einkünften bestehen.",
        "words": [
          {
            "bbox": [
              63.98392,
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            ],
            "text": "erzielten"
          },
          {
            "bbox": [
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            ],
            "text": "Gewinnen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünften"
          },
          {
            "bbox": [
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            ],
            "text": "bestehen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-076",
        "source_page": 8,
        "text": "Artikel 11",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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              196.57797,
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            ],
            "text": "11"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-078",
        "source_page": 8,
        "text": "Zinsen",
        "words": [
          {
            "bbox": [
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              519.088
            ],
            "text": "Zinsen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-080",
        "source_page": 8,
        "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an eine",
        "words": [
          {
            "bbox": [
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              81.06654,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              83.6553,
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              109.7027,
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            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
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              123.09394,
              534.496
            ],
            "text": "die"
          },
          {
            "bbox": [
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              138.41077,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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              162.61248,
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "stammen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              267.24952,
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          }
        ]
      },
      {
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        ],
        "id": "pdf-008-line-082",
        "source_page": 8,
        "text": "im anderen Vertragsstaat ansässige Person gezahlt werden,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
              77.39913,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              158.86517,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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              199.34251,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              264.67674,
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            ],
            "text": "werden,"
          }
        ]
      },
      {
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        ],
        "id": "pdf-008-line-084",
        "source_page": 8,
        "text": "können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
              92.57214,
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              101.16139,
              553.632
            ],
            "text": "im"
          },
          {
            "bbox": [
              103.38261,
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              132.53013,
              553.632
            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              153.54383,
              553.632
            ],
            "text": "Staat"
          },
          {
            "bbox": [
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              189.50682,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
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        ],
        "id": "pdf-008-line-085",
        "source_page": 8,
        "text": "(2) Diese Zinsen können jedoch auch in dem Vertragsstaat, aus",
        "words": [
          {
            "bbox": [
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              81.07453,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              82.8563,
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              102.82331,
              569.072
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              104.60508,
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              128.43126,
              569.072
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              130.21303,
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              156.56405,
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            ],
            "text": "können"
          },
          {
            "bbox": [
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              182.46763,
              569.072
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
              203.49731,
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              209.71353,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              211.4953,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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              278.851,
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            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              280.63277,
              561.712,
              293.36084,
              569.072
            ],
            "text": "aus"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-087",
        "source_page": 8,
        "text": "dem sie stammen, nach dem Recht dieses Staates besteuert",
        "words": [
          {
            "bbox": [
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              79.82809,
              578.64
            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "stammen,"
          },
          {
            "bbox": [
              136.47719,
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              153.94333,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              157.67466,
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              173.51883,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              177.25016,
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
              201.99519,
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              225.0783,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              228.80963,
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
              259.62706,
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            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-089",
        "source_page": 8,
        "text": "werden; die Steuer darf aber, wenn der Nutzungsberechtigte der",
        "words": [
          {
            "bbox": [
              63.99191,
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              92.69199,
              588.2
            ],
            "text": "werden;"
          },
          {
            "bbox": [
              94.8413,
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              105.64378,
              588.2
            ],
            "text": "die"
          },
          {
            "bbox": [
              107.79309,
              580.84,
              131.17183,
              588.2
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              133.32114,
              580.84,
              147.37555,
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            ],
            "text": "darf"
          },
          {
            "bbox": [
              149.52486,
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              167.72608,
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            ],
            "text": "aber,"
          },
          {
            "bbox": [
              169.87539,
              580.848,
              189.10732,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
              191.25663,
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              202.946,
              588.208
            ],
            "text": "der"
          },
          {
            "bbox": [
              205.09531,
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              279.53015,
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            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              281.67946,
              580.848,
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              588.208
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-008-line-091",
        "source_page": 8,
        "text": "Zinsen im anderen Vertragsstaat ansässig ist, 3 vom Hundert des",
        "words": [
          {
            "bbox": [
              63.99191,
              590.416,
              87.81809,
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            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              89.67177,
              590.416,
              98.26102,
              597.776
            ],
            "text": "im"
          },
          {
            "bbox": [
              100.1147,
              590.416,
              129.27021,
              597.776
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              131.12389,
              590.416,
              178.62444,
              597.776
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              180.47812,
              590.416,
              211.84686,
              597.776
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              213.70054,
              590.416,
              224.20739,
              597.776
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              226.06107,
              590.416,
              230.50351,
              597.776
            ],
            "text": "3"
          },
          {
            "bbox": [
              232.35719,
              590.416,
              247.75392,
              597.776
            ],
            "text": "vom"
          },
          {
            "bbox": [
              249.6076,
              590.416,
              278.46748,
              597.776
            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              280.33714,
              590.416,
              293.36084,
              597.776
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
          599.976,
          219.38143,
          607.344
        ],
        "id": "pdf-008-line-093",
        "source_page": 8,
        "text": "Bruttobetrags der Zinsen nicht übersteigen.",
        "words": [
          {
            "bbox": [
              63.98392,
              599.984,
              113.25825,
              607.344
            ],
            "text": "Bruttobetrags"
          },
          {
            "bbox": [
              115.47947,
              599.984,
              127.16884,
              607.344
            ],
            "text": "der"
          },
          {
            "bbox": [
              129.39006,
              599.984,
              153.21624,
              607.344
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              155.43746,
              599.984,
              172.91159,
              607.344
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              175.13281,
              599.976,
              219.38143,
              607.336
            ],
            "text": "übersteigen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-095",
        "source_page": 8,
        "text": "(3) Ungeachtet des Absatzes 2 gilt Folgendes:",
        "words": [
          {
            "bbox": [
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              81.07453,
              622.776
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              83.29575,
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              124.73189,
              622.776
            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              126.95311,
              615.416,
              139.97681,
              622.776
            ],
            "text": "des"
          },
          {
            "bbox": [
              142.19004,
              615.416,
              175.02894,
              622.776
            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
              177.25016,
              615.416,
              181.6926,
              622.776
            ],
            "text": "2"
          },
          {
            "bbox": [
              183.91382,
              615.416,
              194.56449,
              622.776
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              196.78571,
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              236.29626,
              622.776
            ],
            "text": "Folgendes:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-097",
        "source_page": 8,
        "text": "a) Zinsen, die aus Rumänien stammen und an die Regierung",
        "words": [
          {
            "bbox": [
              63.98392,
              629.184,
              70.34396,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.72797,
              629.184,
              102.78336,
              636.544
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              106.30695,
              629.184,
              117.10943,
              636.544
            ],
            "text": "die"
          },
          {
            "bbox": [
              120.63302,
              629.184,
              133.36109,
              636.544
            ],
            "text": "aus"
          },
          {
            "bbox": [
              136.88468,
              629.184,
              172.85566,
              636.544
            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
              176.37925,
              629.184,
              209.54574,
              636.544
            ],
            "text": "stammen"
          },
          {
            "bbox": [
              213.06933,
              629.184,
              226.69228,
              636.544
            ],
            "text": "und"
          },
          {
            "bbox": [
              230.21587,
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              238.96492,
              636.544
            ],
            "text": "an"
          },
          {
            "bbox": [
              242.48851,
              629.184,
              253.29099,
              636.544
            ],
            "text": "die"
          },
          {
            "bbox": [
              256.81458,
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            ],
            "text": "Regierung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-099",
        "source_page": 8,
        "text": "der Bundesrepublik Deutschland, die Deutsche Bundesbank,",
        "words": [
          {
            "bbox": [
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              638.752,
              88.41734,
              646.112
            ],
            "text": "der"
          },
          {
            "bbox": [
              90.42283,
              638.752,
              146.36881,
              646.112
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              148.3743,
              638.752,
              195.44339,
              646.112
            ],
            "text": "Deutschland,"
          },
          {
            "bbox": [
              197.44888,
              638.752,
              208.25136,
              646.112
            ],
            "text": "die"
          },
          {
            "bbox": [
              210.25685,
              638.752,
              244.15043,
              646.112
            ],
            "text": "Deutsche"
          },
          {
            "bbox": [
              246.15592,
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              646.112
            ],
            "text": "Bundesbank,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-101",
        "source_page": 8,
        "text": "die Kreditanstalt für Wiederaufbau oder die Deutsche Investi-",
        "words": [
          {
            "bbox": [
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              87.53844,
              655.68
            ],
            "text": "die"
          },
          {
            "bbox": [
              89.58388,
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              134.71939,
              655.68
            ],
            "text": "Kreditanstalt"
          },
          {
            "bbox": [
              136.76483,
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              146.23298,
              655.68
            ],
            "text": "für"
          },
          {
            "bbox": [
              148.27842,
              648.32,
              198.00818,
              655.68
            ],
            "text": "Wiederaufbau"
          },
          {
            "bbox": [
              200.06161,
              648.32,
              216.33724,
              655.68
            ],
            "text": "oder"
          },
          {
            "bbox": [
              218.39067,
              648.32,
              229.19315,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              231.24658,
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              265.14016,
              655.68
            ],
            "text": "Deutsche"
          },
          {
            "bbox": [
              267.19359,
              648.32,
              293.38481,
              655.68
            ],
            "text": "Investi-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-103",
        "source_page": 8,
        "text": "tions- und Entwicklungsgesellschaft (DEG) gezahlt werden,",
        "words": [
          {
            "bbox": [
              76.75194,
              657.888,
              97.1584,
              665.248
            ],
            "text": "tions-"
          },
          {
            "bbox": [
              100.65802,
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              114.28097,
              665.248
            ],
            "text": "und"
          },
          {
            "bbox": [
              117.78059,
              657.888,
              207.73201,
              665.248
            ],
            "text": "Entwicklungsgesellschaft"
          },
          {
            "bbox": [
              211.23163,
              657.888,
              231.94171,
              665.248
            ],
            "text": "(DEG)"
          },
          {
            "bbox": [
              235.44133,
              657.888,
              261.17712,
              665.248
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              264.67674,
              657.888,
              293.37682,
              665.248
            ],
            "text": "werden,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-105",
        "source_page": 8,
        "text": "sowie Zinsen für ein durch HERMES-Deckung verbürgtes",
        "words": [
          {
            "bbox": [
              76.74395,
              667.456,
              97.44604,
              674.816
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              101.66476,
              667.456,
              125.48295,
              674.816
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              129.70167,
              667.456,
              139.16982,
              674.816
            ],
            "text": "für"
          },
          {
            "bbox": [
              143.38854,
              667.456,
              153.89539,
              674.816
            ],
            "text": "ein"
          },
          {
            "bbox": [
              158.11411,
              667.456,
              178.68836,
              674.816
            ],
            "text": "durch"
          },
          {
            "bbox": [
              182.90708,
              667.456,
              250.98188,
              674.816
            ],
            "text": "HERMES-Deckung"
          },
          {
            "bbox": [
              255.2006,
              667.456,
              293.36883,
              674.816
            ],
            "text": "verbürgtes"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-107",
        "source_page": 8,
        "text": "Darlehen sind von der rumänischen Steuer befreit;",
        "words": [
          {
            "bbox": [
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              108.55214,
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            ],
            "text": "Darlehen"
          },
          {
            "bbox": [
              110.77336,
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              125.72265,
              684.384
            ],
            "text": "sind"
          },
          {
            "bbox": [
              127.94387,
              677.024,
              140.96757,
              684.384
            ],
            "text": "von"
          },
          {
            "bbox": [
              143.18879,
              677.024,
              154.87816,
              684.384
            ],
            "text": "der"
          },
          {
            "bbox": [
              157.09938,
              677.024,
              202.97796,
              684.384
            ],
            "text": "rumänischen"
          },
          {
            "bbox": [
              205.19918,
              677.024,
              228.57792,
              684.384
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              230.79914,
              677.024,
              255.65603,
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            ],
            "text": "befreit;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-109",
        "source_page": 8,
        "text": "b) Zinsen, die aus der Bundesrepublik Deutschland stammen",
        "words": [
          {
            "bbox": [
              63.99191,
              690.792,
              70.79939,
              698.152
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.73596,
              690.792,
              102.78336,
              698.152
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              106.35489,
              690.784,
              117.15737,
              698.144
            ],
            "text": "die"
          },
          {
            "bbox": [
              120.7289,
              690.784,
              133.45697,
              698.144
            ],
            "text": "aus"
          },
          {
            "bbox": [
              137.0285,
              690.784,
              148.71787,
              698.144
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.2894,
              690.784,
              208.23538,
              698.144
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              211.80691,
              690.784,
              256.63081,
              698.144
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              260.20234,
              690.784,
              293.36883,
              698.144
            ],
            "text": "stammen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-111",
        "source_page": 8,
        "text": "und an die Regierung Rumäniens gezahlt werden, sind von",
        "words": [
          {
            "bbox": [
              76.73596,
              700.352,
              90.35891,
              707.712
            ],
            "text": "und"
          },
          {
            "bbox": [
              93.42707,
              700.352,
              102.16014,
              707.712
            ],
            "text": "an"
          },
          {
            "bbox": [
              105.2283,
              700.352,
              116.03078,
              707.712
            ],
            "text": "die"
          },
          {
            "bbox": [
              119.09894,
              700.352,
              155.6452,
              707.712
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              158.71336,
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              198.67934,
              707.72
            ],
            "text": "Rumäniens"
          },
          {
            "bbox": [
              201.7475,
              700.36,
              227.48329,
              707.72
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              230.55145,
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              259.25153,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              262.31969,
              700.36,
              277.26898,
              707.72
            ],
            "text": "sind"
          },
          {
            "bbox": [
              280.34513,
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              293.36883,
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            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-113",
        "source_page": 8,
        "text": "der deutschen Steuer befreit, wenn die Regierung Rumä-",
        "words": [
          {
            "bbox": [
              76.73596,
              709.928,
              88.42533,
              717.288
            ],
            "text": "der"
          },
          {
            "bbox": [
              92.50023,
              709.928,
              129.94936,
              717.288
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              134.02426,
              709.928,
              157.403,
              717.288
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              161.4779,
              709.928,
              186.33479,
              717.288
            ],
            "text": "befreit,"
          },
          {
            "bbox": [
              190.41768,
              709.92,
              209.64961,
              717.28
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              213.72451,
              709.92,
              224.52699,
              717.28
            ],
            "text": "die"
          },
          {
            "bbox": [
              228.60189,
              709.92,
              265.14815,
              717.28
            ],
            "text": "Regierung"
          },
          {
            "bbox": [
              269.22305,
              709.92,
              293.35285,
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            ],
            "text": "Rumä-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-115",
        "source_page": 8,
        "text": "niens, eine ihrer Gebietskörperschaften oder örtlichen Be-",
        "words": [
          {
            "bbox": [
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            "text": "niens,"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "örtlichen"
          },
          {
            "bbox": [
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            "text": "Be-"
          }
        ]
      },
      {
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        "id": "pdf-008-line-117",
        "source_page": 8,
        "text": "hörden oder eine Dienststelle, Bank oder Einrichtung der",
        "words": [
          {
            "bbox": [
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            "text": "hörden"
          },
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Dienststelle,"
          },
          {
            "bbox": [
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            ],
            "text": "Bank"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-008-line-119",
        "source_page": 8,
        "text": "Regierung Rumäniens, einer Gebietskörperschaft oder einer",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Regierung"
          },
          {
            "bbox": [
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            ],
            "text": "Rumäniens,"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörperschaft"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-008-line-121",
        "source_page": 8,
        "text": "örtlichen Behörde sie bezieht, oder wenn die Forderungen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "örtlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörde"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
          {
            "bbox": [
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            ],
            "text": "bezieht,"
          },
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            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            "text": "Forderungen"
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        ]
      },
      {
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        "id": "pdf-008-line-123",
        "source_page": 8,
        "text": "einer in Rumänien ansässigen Person durch ein der Regie-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              189.2032,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Regie-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-008-line-125",
        "source_page": 8,
        "text": "rung Rumäniens gehörendes Finanzinstitut garantiert, versi-",
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          {
            "bbox": [
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            "text": "rung"
          },
          {
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            "text": "Rumäniens"
          },
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            "bbox": [
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            "text": "gehörendes"
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            ],
            "text": "Finanzinstitut"
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          {
            "bbox": [
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            "text": "garantiert,"
          },
          {
            "bbox": [
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            ],
            "text": "versi-"
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        ]
      },
      {
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        "id": "pdf-008-line-127",
        "source_page": 8,
        "text": "chert oder finanziert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "chert"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "finanziert"
          },
          {
            "bbox": [
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            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
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        "source_page": 9,
        "text": "(4) Solange die Bundesrepublik Deutschland nach ihrem inner-",
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            "bbox": [
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            "text": "(4)"
          },
          {
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            ],
            "text": "Solange"
          },
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              227.26773,
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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              266.72499,
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            ],
            "text": "ihrem"
          },
          {
            "bbox": [
              268.63137,
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            ],
            "text": "inner-"
          }
        ]
      },
      {
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        "id": "pdf-009-line-005",
        "source_page": 9,
        "text": "staatlichen Recht keine Abzugssteuern auf Zinsen erhebt, die an",
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          {
            "bbox": [
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            ],
            "text": "staatlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            ],
            "text": "keine"
          },
          {
            "bbox": [
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            "text": "Abzugssteuern"
          },
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            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
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            ],
            "text": "erhebt,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-007",
        "source_page": 9,
        "text": "eine in Rumänien ansässige Person gezahlt werden, wird der in",
        "words": [
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-009-line-009",
        "source_page": 9,
        "text": "Absatz 2 vorgesehene Prozentsatz ungeachtet der darin enthalte-",
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          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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            ],
            "text": "2"
          },
          {
            "bbox": [
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            ],
            "text": "vorgesehene"
          },
          {
            "bbox": [
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              180.712,
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            ],
            "text": "Prozentsatz"
          },
          {
            "bbox": [
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            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "darin"
          },
          {
            "bbox": [
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            ],
            "text": "enthalte-"
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        ]
      },
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        "source_page": 9,
        "text": "nen Bestimmungen auf 0 vom Hundert herabgesetzt.",
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          {
            "bbox": [
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            ],
            "text": "nen"
          },
          {
            "bbox": [
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            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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              149.05008,
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            ],
            "text": "0"
          },
          {
            "bbox": [
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            ],
            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "Hundert"
          },
          {
            "bbox": [
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            ],
            "text": "herabgesetzt."
          }
        ]
      },
      {
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        "id": "pdf-009-line-013",
        "source_page": 9,
        "text": "(5) Der in diesem Artikel verwendete Ausdruck „Zinsen“ be-",
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          {
            "bbox": [
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            ],
            "text": "(5)"
          },
          {
            "bbox": [
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            ],
            "text": "Der"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "verwendete"
          },
          {
            "bbox": [
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            ],
            "text": "Ausdruck"
          },
          {
            "bbox": [
              243.11952,
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            ],
            "text": "„Zinsen“"
          },
          {
            "bbox": [
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            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-015",
        "source_page": 9,
        "text": "deutet Einkünfte aus Forderungen jeder Art, auch wenn die For-",
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          {
            "bbox": [
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            ],
            "text": "deutet"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "Forderungen"
          },
          {
            "bbox": [
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            ],
            "text": "jeder"
          },
          {
            "bbox": [
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            ],
            "text": "Art,"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "For-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-009-line-017",
        "source_page": 9,
        "text": "derungen durch Pfandrechte an Grundstücken gesichert sind,",
        "words": [
          {
            "bbox": [
              59.58639,
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            "text": "derungen"
          },
          {
            "bbox": [
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            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "Pfandrechte"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "Grundstücken"
          },
          {
            "bbox": [
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            ],
            "text": "gesichert"
          },
          {
            "bbox": [
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            "text": "sind,"
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        ]
      },
      {
        "bbox": [
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        "source_page": 9,
        "text": "und insbesondere Einkünfte aus öffentlichen Anleihen und aus",
        "words": [
          {
            "bbox": [
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            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "insbesondere"
          },
          {
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              164.81376,
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Anleihen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            "text": "aus"
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        ]
      },
      {
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        "id": "pdf-009-line-021",
        "source_page": 9,
        "text": "Obligationen einschließlich der damit verbundenen Aufgelder",
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          {
            "bbox": [
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            "text": "Obligationen"
          },
          {
            "bbox": [
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            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "damit"
          },
          {
            "bbox": [
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            ],
            "text": "verbundenen"
          },
          {
            "bbox": [
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            "text": "Aufgelder"
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        ]
      },
      {
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        "id": "pdf-009-line-023",
        "source_page": 9,
        "text": "und der Gewinne aus Losanleihen. Zuschläge für verspätete",
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          {
            "bbox": [
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            "text": "und"
          },
          {
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            "text": "der"
          },
          {
            "bbox": [
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            "text": "Gewinne"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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              191.9196,
              186.976
            ],
            "text": "Losanleihen."
          },
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            "bbox": [
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            ],
            "text": "Zuschläge"
          },
          {
            "bbox": [
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              247.2687,
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            "text": "verspätete"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-009-line-025",
        "source_page": 9,
        "text": "Zahlung gelten nicht als Zinsen im Sinne dieses Artikels.",
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            "text": "Zahlung"
          },
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            "text": "gelten"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Sinne"
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            "text": "dieses"
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        ]
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        "text": "(6) Die Absätze 1 bis 4 sind nicht anzuwenden, wenn der in",
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            "text": "(6)"
          },
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            "text": "Die"
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          {
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            ],
            "text": "Absätze"
          },
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "bis"
          },
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            ],
            "text": "4"
          },
          {
            "bbox": [
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            ],
            "text": "sind"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
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            "text": "anzuwenden,"
          },
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            ],
            "text": "wenn"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "in"
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        ]
      },
      {
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        "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im anderen",
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            "bbox": [
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            "text": "einem"
          },
          {
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Nutzungsberechtigte"
          },
          {
            "bbox": [
              249.07896,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            "text": "anderen"
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        ]
      },
      {
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        "id": "pdf-009-line-031",
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        "text": "Vertragsstaat, aus dem die Zinsen stammen, eine gewerbliche",
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          {
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            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Zinsen"
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          {
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            "text": "stammen,"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            "text": "gewerbliche"
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        ]
      },
      {
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        "id": "pdf-009-line-033",
        "source_page": 9,
        "text": "Tätigkeit durch eine dort gelegene Betriebsstätte oder eine",
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          {
            "bbox": [
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            "text": "Tätigkeit"
          },
          {
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            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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              155.34594,
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "gelegene"
          },
          {
            "bbox": [
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            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            "text": "eine"
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        ]
      },
      {
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        "id": "pdf-009-line-035",
        "source_page": 9,
        "text": "selbständige Arbeit durch eine dort gelegene feste Einrichtung",
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          {
            "bbox": [
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            "text": "selbständige"
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            ],
            "text": "Arbeit"
          },
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "gelegene"
          },
          {
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            ],
            "text": "feste"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
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        ]
      },
      {
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        "id": "pdf-009-line-037",
        "source_page": 9,
        "text": "ausübt und die Forderung, für die die Zinsen gezahlt werden,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ausübt"
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "die"
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          {
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            ],
            "text": "Forderung,"
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            ],
            "text": "für"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "die"
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          {
            "bbox": [
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            ],
            "text": "Zinsen"
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          {
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            ],
            "text": "gezahlt"
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            "text": "werden,"
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        ]
      },
      {
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        "id": "pdf-009-line-039",
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        "text": "tatsächlich zu dieser Betriebsstätte oder festen Einrichtung",
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            "text": "tatsächlich"
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            ],
            "text": "zu"
          },
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            ],
            "text": "dieser"
          },
          {
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            ],
            "text": "Betriebsstätte"
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "festen"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
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        ]
      },
      {
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        "id": "pdf-009-line-041",
        "source_page": 9,
        "text": "gehört. In diesem Fall ist Artikel 7 beziehungsweise Artikel 14",
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            ],
            "text": "gehört."
          },
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            ],
            "text": "In"
          },
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            ],
            "text": "diesem"
          },
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            ],
            "text": "Fall"
          },
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            ],
            "text": "ist"
          },
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            ],
            "text": "Artikel"
          },
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            ],
            "text": "7"
          },
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            ],
            "text": "beziehungsweise"
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            ],
            "text": "Artikel"
          },
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            "text": "14"
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        ]
      },
      {
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        "id": "pdf-009-line-043",
        "source_page": 9,
        "text": "anzuwenden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
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        ],
        "id": "pdf-009-line-045",
        "source_page": 9,
        "text": "(7) Zinsen gelten dann als aus einem Vertragsstaat stammend,",
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          {
            "bbox": [
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            ],
            "text": "(7)"
          },
          {
            "bbox": [
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              102.65616,
              300.376
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
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              300.376
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              128.77677,
              293.016,
              146.73519,
              300.376
            ],
            "text": "dann"
          },
          {
            "bbox": [
              148.81779,
              293.016,
              158.90238,
              300.376
            ],
            "text": "als"
          },
          {
            "bbox": [
              160.98498,
              293.016,
              173.66481,
              300.376
            ],
            "text": "aus"
          },
          {
            "bbox": [
              175.74741,
              293.016,
              197.41446,
              300.376
            ],
            "text": "einem"
          },
          {
            "bbox": [
              199.48905,
              293.016,
              247.10049,
              300.376
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              249.18309,
              293.016,
              289.39329,
              300.376
            ],
            "text": "stammend,"
          }
        ]
      },
      {
        "bbox": [
          59.62644,
          302.584,
          289.40931,
          309.944
        ],
        "id": "pdf-009-line-047",
        "source_page": 9,
        "text": "wenn der Schuldner eine in diesem Staat ansässige Person ist.",
        "words": [
          {
            "bbox": [
              59.62644,
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              78.84243,
              309.944
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              81.64593,
              302.584,
              93.36456,
              309.944
            ],
            "text": "der"
          },
          {
            "bbox": [
              96.16806,
              302.584,
              132.51744,
              309.944
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              135.32094,
              302.584,
              150.15546,
              309.944
            ],
            "text": "eine"
          },
          {
            "bbox": [
              152.95896,
              302.584,
              159.19074,
              309.944
            ],
            "text": "in"
          },
          {
            "bbox": [
              161.99424,
              302.584,
              187.96266,
              309.944
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              190.75815,
              302.584,
              209.50155,
              309.944
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              212.30505,
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              248.05368,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              250.85718,
              302.584,
              276.07266,
              309.944
            ],
            "text": "Person"
          },
          {
            "bbox": [
              278.87616,
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              309.944
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
          59.64246,
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        ],
        "id": "pdf-009-line-049",
        "source_page": 9,
        "text": "Hat aber der Schuldner der Zinsen, ohne Rücksicht darauf, ob er",
        "words": [
          {
            "bbox": [
              59.64246,
              312.152,
              72.24219,
              319.512
            ],
            "text": "Hat"
          },
          {
            "bbox": [
              74.31678,
              312.152,
              90.24867,
              319.512
            ],
            "text": "aber"
          },
          {
            "bbox": [
              92.32326,
              312.152,
              104.04189,
              319.512
            ],
            "text": "der"
          },
          {
            "bbox": [
              106.11648,
              312.152,
              142.45785,
              319.512
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              144.53244,
              312.152,
              156.25107,
              319.512
            ],
            "text": "der"
          },
          {
            "bbox": [
              158.32566,
              312.152,
              184.43826,
              319.512
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              186.51285,
              312.152,
              204.31908,
              319.512
            ],
            "text": "ohne"
          },
          {
            "bbox": [
              206.32158,
              312.152,
              241.77384,
              319.512
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              243.84843,
              312.152,
              268.91973,
              319.512
            ],
            "text": "darauf,"
          },
          {
            "bbox": [
              270.99432,
              312.152,
              280.34199,
              319.512
            ],
            "text": "ob"
          },
          {
            "bbox": [
              282.41658,
              312.152,
              289.38528,
              319.512
            ],
            "text": "er"
          }
        ]
      },
      {
        "bbox": [
          59.61843,
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          289.38528,
          329.08
        ],
        "id": "pdf-009-line-051",
        "source_page": 9,
        "text": "in einem Vertragsstaat ansässig ist oder nicht, in einem Vertrags-",
        "words": [
          {
            "bbox": [
              59.61843,
              321.72,
              65.85021,
              329.08
            ],
            "text": "in"
          },
          {
            "bbox": [
              67.81266,
              321.72,
              89.47971,
              329.08
            ],
            "text": "einem"
          },
          {
            "bbox": [
              91.43415,
              321.72,
              138.9735,
              329.08
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              140.93595,
              321.72,
              172.38321,
              329.08
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              174.34566,
              321.72,
              182.65203,
              329.08
            ],
            "text": "ist"
          },
          {
            "bbox": [
              184.61448,
              321.72,
              200.93085,
              329.08
            ],
            "text": "oder"
          },
          {
            "bbox": [
              202.8933,
              321.72,
              222.53382,
              329.08
            ],
            "text": "nicht,"
          },
          {
            "bbox": [
              224.49627,
              321.72,
              230.72805,
              329.08
            ],
            "text": "in"
          },
          {
            "bbox": [
              232.6905,
              321.72,
              254.35755,
              329.08
            ],
            "text": "einem"
          },
          {
            "bbox": [
              256.31199,
              321.72,
              289.38528,
              329.08
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          59.61843,
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        ],
        "id": "pdf-009-line-053",
        "source_page": 9,
        "text": "staat eine Betriebsstätte oder eine feste Einrichtung und ist die",
        "words": [
          {
            "bbox": [
              59.61843,
              331.288,
              77.27247,
              338.648
            ],
            "text": "staat"
          },
          {
            "bbox": [
              80.12403,
              331.288,
              94.95855,
              338.648
            ],
            "text": "eine"
          },
          {
            "bbox": [
              97.73001,
              331.288,
              147.71241,
              338.648
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              150.56397,
              331.288,
              166.88034,
              338.648
            ],
            "text": "oder"
          },
          {
            "bbox": [
              169.7319,
              331.288,
              184.56642,
              338.648
            ],
            "text": "eine"
          },
          {
            "bbox": [
              187.41798,
              331.288,
              204.91983,
              338.648
            ],
            "text": "feste"
          },
          {
            "bbox": [
              207.77139,
              331.288,
              248.04567,
              338.648
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              250.89723,
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              264.55428,
              338.648
            ],
            "text": "und"
          },
          {
            "bbox": [
              267.40584,
              331.288,
              275.71221,
              338.648
            ],
            "text": "ist"
          },
          {
            "bbox": [
              278.56377,
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              289.39329,
              338.648
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          59.62644,
          340.856,
          289.35324,
          348.216
        ],
        "id": "pdf-009-line-055",
        "source_page": 9,
        "text": "Schuld, für die die Zinsen gezahlt werden, für Zwecke der",
        "words": [
          {
            "bbox": [
              59.62644,
              340.856,
              86.77233,
              348.216
            ],
            "text": "Schuld,"
          },
          {
            "bbox": [
              91.65042,
              340.856,
              101.14227,
              348.216
            ],
            "text": "für"
          },
          {
            "bbox": [
              105.94026,
              340.856,
              116.76978,
              348.216
            ],
            "text": "die"
          },
          {
            "bbox": [
              121.64787,
              340.856,
              132.47739,
              348.216
            ],
            "text": "die"
          },
          {
            "bbox": [
              137.35548,
              340.856,
              161.2413,
              348.216
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              166.11939,
              340.856,
              191.9196,
              348.216
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              196.79769,
              340.856,
              225.5616,
              348.216
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              230.43969,
              340.856,
              239.85945,
              348.216
            ],
            "text": "für"
          },
          {
            "bbox": [
              244.73754,
              340.856,
              272.75652,
              348.216
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              277.63461,
              340.856,
              289.35324,
              348.216
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          59.58639,
          350.416,
          289.34523,
          357.784
        ],
        "id": "pdf-009-line-057",
        "source_page": 9,
        "text": "Betriebsstätte oder der festen Einrichtung eingegangen worden",
        "words": [
          {
            "bbox": [
              59.58639,
              350.424,
              109.56879,
              357.784
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              112.34025,
              350.424,
              128.65662,
              357.784
            ],
            "text": "oder"
          },
          {
            "bbox": [
              131.364,
              350.416,
              143.08263,
              357.776
            ],
            "text": "der"
          },
          {
            "bbox": [
              145.85409,
              350.416,
              167.8095,
              357.776
            ],
            "text": "festen"
          },
          {
            "bbox": [
              170.58096,
              350.416,
              210.93534,
              357.776
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              213.7068,
              350.416,
              259.74027,
              357.776
            ],
            "text": "eingegangen"
          },
          {
            "bbox": [
              262.51173,
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              289.34523,
              357.776
            ],
            "text": "worden"
          }
        ]
      },
      {
        "bbox": [
          59.57838,
          359.984,
          289.36125,
          367.344
        ],
        "id": "pdf-009-line-059",
        "source_page": 9,
        "text": "und trägt die Betriebsstätte oder die feste Einrichtung die Zinsen,",
        "words": [
          {
            "bbox": [
              59.57838,
              359.984,
              73.23543,
              367.344
            ],
            "text": "und"
          },
          {
            "bbox": [
              75.11778,
              359.984,
              91.73052,
              367.344
            ],
            "text": "trägt"
          },
          {
            "bbox": [
              93.61287,
              359.984,
              104.44239,
              367.344
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.32474,
              359.984,
              156.22704,
              367.344
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              158.10939,
              359.984,
              174.42576,
              367.344
            ],
            "text": "oder"
          },
          {
            "bbox": [
              176.30811,
              359.984,
              187.13763,
              367.344
            ],
            "text": "die"
          },
          {
            "bbox": [
              189.01998,
              359.984,
              206.52183,
              367.344
            ],
            "text": "feste"
          },
          {
            "bbox": [
              208.40418,
              359.984,
              248.75856,
              367.344
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              250.64091,
              359.984,
              261.3663,
              367.344
            ],
            "text": "die"
          },
          {
            "bbox": [
              263.24865,
              359.984,
              289.36125,
              367.344
            ],
            "text": "Zinsen,"
          }
        ]
      },
      {
        "bbox": [
          59.5944,
          369.552,
          289.33722,
          376.912
        ],
        "id": "pdf-009-line-061",
        "source_page": 9,
        "text": "so gelten die Zinsen als aus dem Staat stammend, in dem die",
        "words": [
          {
            "bbox": [
              59.5944,
              369.552,
              68.19714,
              376.912
            ],
            "text": "so"
          },
          {
            "bbox": [
              71.28099,
              369.552,
              93.2364,
              376.912
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              96.32025,
              369.552,
              107.14977,
              376.912
            ],
            "text": "die"
          },
          {
            "bbox": [
              110.23362,
              369.552,
              134.11944,
              376.912
            ],
            "text": "Zinsen"
          },
          {
            "bbox": [
              137.20329,
              369.552,
              147.28788,
              376.912
            ],
            "text": "als"
          },
          {
            "bbox": [
              150.27561,
              369.552,
              163.03554,
              376.912
            ],
            "text": "aus"
          },
          {
            "bbox": [
              166.11939,
              369.552,
              182.00322,
              376.912
            ],
            "text": "dem"
          },
          {
            "bbox": [
              185.07906,
              369.552,
              203.91858,
              376.912
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              207.00243,
              369.552,
              247.21263,
              376.912
            ],
            "text": "stammend,"
          },
          {
            "bbox": [
              250.29648,
              369.552,
              256.52826,
              376.912
            ],
            "text": "in"
          },
          {
            "bbox": [
              259.61211,
              369.552,
              275.49594,
              376.912
            ],
            "text": "dem"
          },
          {
            "bbox": [
              278.57178,
              369.552,
              289.33722,
              376.912
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          59.57037,
          379.12,
          222.80616,
          386.48
        ],
        "id": "pdf-009-line-063",
        "source_page": 9,
        "text": "Betriebsstätte oder die feste Einrichtung liegt.",
        "words": [
          {
            "bbox": [
              59.57037,
              379.12,
              109.55277,
              386.48
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              111.77955,
              379.12,
              128.09592,
              386.48
            ],
            "text": "oder"
          },
          {
            "bbox": [
              130.3227,
              379.12,
              141.15222,
              386.48
            ],
            "text": "die"
          },
          {
            "bbox": [
              143.379,
              379.12,
              160.88085,
              386.48
            ],
            "text": "feste"
          },
          {
            "bbox": [
              163.10763,
              379.12,
              203.3739,
              386.48
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              205.60068,
              379.12,
              222.80616,
              386.48
            ],
            "text": "liegt."
          }
        ]
      },
      {
        "bbox": [
          68.11704,
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        ],
        "id": "pdf-009-line-064",
        "source_page": 9,
        "text": "(8) Bestehen zwischen dem Schuldner und dem Nutzungs-",
        "words": [
          {
            "bbox": [
              68.11704,
              392.768,
              76.71978,
              400.128
            ],
            "text": "(8)"
          },
          {
            "bbox": [
              80.54055,
              392.768,
              114.35877,
              400.128
            ],
            "text": "Bestehen"
          },
          {
            "bbox": [
              118.17954,
              392.768,
              151.31691,
              400.128
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              155.13768,
              392.768,
              171.02151,
              400.128
            ],
            "text": "dem"
          },
          {
            "bbox": [
              174.83427,
              392.768,
              211.18365,
              400.128
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              215.00442,
              392.768,
              228.66147,
              400.128
            ],
            "text": "und"
          },
          {
            "bbox": [
              232.48224,
              392.768,
              248.36607,
              400.128
            ],
            "text": "dem"
          },
          {
            "bbox": [
              252.17883,
              392.768,
              289.34523,
              400.128
            ],
            "text": "Nutzungs-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-009-line-066",
        "source_page": 9,
        "text": "berechtigten oder zwischen jedem von ihnen und einem Dritten",
        "words": [
          {
            "bbox": [
              59.57838,
              402.336,
              104.5305,
              409.696
            ],
            "text": "berechtigten"
          },
          {
            "bbox": [
              107.2539,
              402.336,
              123.57027,
              409.696
            ],
            "text": "oder"
          },
          {
            "bbox": [
              126.29367,
              402.336,
              159.49512,
              409.696
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              162.21852,
              402.336,
              184.09383,
              409.696
            ],
            "text": "jedem"
          },
          {
            "bbox": [
              186.80922,
              402.336,
              199.86552,
              409.696
            ],
            "text": "von"
          },
          {
            "bbox": [
              202.58892,
              402.336,
              222.02919,
              409.696
            ],
            "text": "ihnen"
          },
          {
            "bbox": [
              224.75259,
              402.336,
              238.40964,
              409.696
            ],
            "text": "und"
          },
          {
            "bbox": [
              241.13304,
              402.336,
              262.80009,
              409.696
            ],
            "text": "einem"
          },
          {
            "bbox": [
              265.51548,
              402.336,
              289.39329,
              409.696
            ],
            "text": "Dritten"
          }
        ]
      },
      {
        "bbox": [
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          289.4013,
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        ],
        "id": "pdf-009-line-068",
        "source_page": 9,
        "text": "besondere Beziehungen und übersteigen deshalb die Zinsen,",
        "words": [
          {
            "bbox": [
              59.62644,
              411.904,
              97.68996,
              419.264
            ],
            "text": "besondere"
          },
          {
            "bbox": [
              101.74302,
              411.904,
              148.16097,
              419.264
            ],
            "text": "Beziehungen"
          },
          {
            "bbox": [
              152.21403,
              411.904,
              165.87108,
              419.264
            ],
            "text": "und"
          },
          {
            "bbox": [
              169.92414,
              411.904,
              211.96062,
              419.264
            ],
            "text": "übersteigen"
          },
          {
            "bbox": [
              216.01368,
              411.904,
              244.35306,
              419.264
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              248.40612,
              411.904,
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            "text": "die"
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          {
            "bbox": [
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      {
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        "text": "gemessen an der zugrunde liegenden Forderung, den Betrag,",
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            "text": "gemessen"
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            "text": "an"
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          {
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            "text": "der"
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            "text": "zugrunde"
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            "text": "liegenden"
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            "text": "Forderung,"
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            "text": "den"
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          {
            "bbox": [
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            "text": "Betrag,"
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        "text": "den Schuldner und Nutzungsberechtigter ohne diese Beziehun-",
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            "text": "Schuldner"
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            "text": "Nutzungsberechtigter"
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            "text": "diese"
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            "text": "Beziehun-"
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        "text": "gen vereinbart hätten, so wird dieser Artikel nur auf den letzteren",
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            "text": "hätten,"
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            "text": "so"
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            "text": "wird"
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            "text": "dieser"
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            "text": "Artikel"
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            "text": "nur"
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            "text": "auf"
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          {
            "bbox": [
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            "text": "den"
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            "bbox": [
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        "text": "Betrag angewendet. In diesem Fall kann der übersteigende",
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            "text": "angewendet."
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            "text": "In"
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          {
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            "text": "diesem"
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            "text": "Fall"
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            "text": "kann"
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            "text": "der"
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        ]
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        "text": "Betrag nach dem Recht eines jeden Vertragsstaats und unter",
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            "text": "Betrag"
          },
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            "text": "nach"
          },
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            "text": "dem"
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          {
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            "text": "Recht"
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            "text": "eines"
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            "bbox": [
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            "text": "jeden"
          },
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            "text": "Vertragsstaats"
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            "text": "und"
          },
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            "text": "unter"
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        ]
      },
      {
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        "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-",
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            "text": "Berücksichtigung"
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            "text": "der"
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            "text": "anderen"
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            "text": "Bestimmungen"
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            "text": "dieses"
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            "text": "Abkom-"
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        "text": "mens besteuert werden.",
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            "text": "mens"
          },
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            "text": "besteuert"
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            "text": "werden."
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        ]
      },
      {
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        "text": "Artikel 12",
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            ],
            "text": "Artikel"
          },
          {
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            "text": "12"
          }
        ]
      },
      {
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        "id": "pdf-009-line-086",
        "source_page": 9,
        "text": "Lizenzgebühren",
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          {
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            ],
            "text": "Lizenzgebühren"
          }
        ]
      },
      {
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        "id": "pdf-009-line-088",
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        "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen und",
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          {
            "bbox": [
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            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Lizenzgebühren,"
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            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "stammen"
          },
          {
            "bbox": [
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            "text": "und"
          }
        ]
      },
      {
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        "id": "pdf-009-line-090",
        "source_page": 9,
        "text": "an eine im anderen Vertragsstaat ansässige Person gezahlt wer-",
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          {
            "bbox": [
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            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "wer-"
          }
        ]
      },
      {
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        "id": "pdf-009-line-092",
        "source_page": 9,
        "text": "den, können im anderen Staat besteuert werden.",
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          {
            "bbox": [
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            ],
            "text": "den,"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
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            ],
            "text": "besteuert"
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          {
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            "text": "werden."
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        ]
      },
      {
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        "id": "pdf-009-line-094",
        "source_page": 9,
        "text": "(2) Diese Lizenzgebühren können jedoch auch in dem Ver-",
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          {
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            "text": "(2)"
          },
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            ],
            "text": "Diese"
          },
          {
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            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "jedoch"
          },
          {
            "bbox": [
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            ],
            "text": "auch"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
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        "id": "pdf-009-line-096",
        "source_page": 9,
        "text": "tragsstaat, aus dem sie stammen, nach dem Recht dieses",
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          {
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            ],
            "text": "tragsstaat,"
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          {
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            ],
            "text": "aus"
          },
          {
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "sie"
          },
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            ],
            "text": "stammen,"
          },
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            ],
            "text": "nach"
          },
          {
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Recht"
          },
          {
            "bbox": [
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            "text": "dieses"
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        ]
      },
      {
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        "id": "pdf-009-line-098",
        "source_page": 9,
        "text": "Staates besteuert werden; die Steuer darf aber, wenn der Nut-",
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          {
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            ],
            "text": "Staates"
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            ],
            "text": "besteuert"
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            ],
            "text": "werden;"
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            ],
            "text": "die"
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            ],
            "text": "Steuer"
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            ],
            "text": "darf"
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            "text": "aber,"
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            "text": "wenn"
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            "text": "der"
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            ],
            "text": "Nut-"
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        ]
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            "text": "Der"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-009-line-129",
        "source_page": 9,
        "text": "Ausdruck „Lizenzgebühren“ beinhaltet auch Vergütungen jeder",
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          {
            "bbox": [
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            "text": "Ausdruck"
          },
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            "text": "„Lizenzgebühren“"
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            "text": "beinhaltet"
          },
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            "text": "auch"
          },
          {
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            "text": "Vergütungen"
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            "text": "jeder"
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        ]
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      {
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        "text": "Art für die Benutzung oder das Recht auf Benutzung von Namen,",
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            "text": "Art"
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            "text": "für"
          },
          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Benutzung"
          },
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "das"
          },
          {
            "bbox": [
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            "text": "Recht"
          },
          {
            "bbox": [
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            "text": "auf"
          },
          {
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            "text": "Benutzung"
          },
          {
            "bbox": [
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            "text": "von"
          },
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            "text": "Namen,"
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        "text": "Bildern oder sonstigen vergleichbaren Persönlichkeitsrechten",
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          {
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            "text": "Bildern"
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            "bbox": [
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            "text": "sonstigen"
          },
          {
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            "text": "vergleichbaren"
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            "text": "Persönlichkeitsrechten"
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        ]
      },
      {
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        "id": "pdf-009-line-134",
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        "text": "sowie Entgelte für die Aufzeichnung der Veranstaltungen von",
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          {
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            "text": "sowie"
          },
          {
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            "text": "Entgelte"
          },
          {
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            "text": "für"
          },
          {
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            "text": "die"
          },
          {
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            "text": "Aufzeichnung"
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            "text": "der"
          },
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            "text": "Veranstaltungen"
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            "text": "von"
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        ]
      },
      {
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        "text": "Künstlern und Sportlern durch Rundfunk- oder Fernsehanstalten.",
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            "text": "Künstlern"
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            "text": "und"
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            "text": "Sportlern"
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            "text": "durch"
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            "text": "Rundfunk-"
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        "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in",
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            "text": "Absätze"
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            "text": "1"
          },
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            "text": "und"
          },
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            "text": "2"
          },
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            "text": "sind"
          },
          {
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            "text": "nicht"
          },
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            "text": "anzuwenden,"
          },
          {
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            ],
            "text": "wenn"
          },
          {
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            "text": "der"
          },
          {
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            "text": "in"
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        ]
      },
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        "id": "pdf-010-line-005",
        "source_page": 10,
        "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im anderen",
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          {
            "bbox": [
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            "text": "einem"
          },
          {
            "bbox": [
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            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            "text": "ansässige"
          },
          {
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            "text": "Nutzungsberechtigte"
          },
          {
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            "text": "im"
          },
          {
            "bbox": [
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            "text": "anderen"
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        ]
      },
      {
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        "id": "pdf-010-line-007",
        "source_page": 10,
        "text": "Vertragsstaat, aus dem die Lizenzgebühren stammen, eine",
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          {
            "bbox": [
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            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
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            "text": "die"
          },
          {
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            "text": "Lizenzgebühren"
          },
          {
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            ],
            "text": "stammen,"
          },
          {
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            "text": "eine"
          }
        ]
      },
      {
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        "text": "gewerbliche Tätigkeit durch eine dort gelegene Betriebsstätte",
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          {
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            "text": "gewerbliche"
          },
          {
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            "text": "Tätigkeit"
          },
          {
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            "text": "durch"
          },
          {
            "bbox": [
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            "text": "eine"
          },
          {
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            "text": "dort"
          },
          {
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            "text": "gelegene"
          },
          {
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            "text": "Betriebsstätte"
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        ]
      },
      {
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        "source_page": 10,
        "text": "oder eine selbständige Arbeit durch eine dort gelegene feste Ein-",
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          {
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            "text": "oder"
          },
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            "text": "eine"
          },
          {
            "bbox": [
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            "text": "selbständige"
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            ],
            "text": "Arbeit"
          },
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            "text": "durch"
          },
          {
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            "text": "eine"
          },
          {
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            "text": "dort"
          },
          {
            "bbox": [
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            "text": "gelegene"
          },
          {
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            "text": "feste"
          },
          {
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            "text": "Ein-"
          }
        ]
      },
      {
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        "id": "pdf-010-line-013",
        "source_page": 10,
        "text": "richtung ausübt und die Rechte oder Vermögenswerte, für die die",
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            "text": "richtung"
          },
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            "text": "ausübt"
          },
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            "text": "und"
          },
          {
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            ],
            "text": "die"
          },
          {
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            "text": "Rechte"
          },
          {
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            "text": "oder"
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            "text": "Vermögenswerte,"
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            "text": "für"
          },
          {
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            "text": "die"
          },
          {
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            "text": "die"
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      },
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        "id": "pdf-010-line-015",
        "source_page": 10,
        "text": "Lizenzgebühren gezahlt werden, tatsächlich zu dieser Betriebs-",
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            "text": "Lizenzgebühren"
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            ],
            "text": "gezahlt"
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            "text": "werden,"
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            ],
            "text": "tatsächlich"
          },
          {
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            ],
            "text": "zu"
          },
          {
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            ],
            "text": "dieser"
          },
          {
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            ],
            "text": "Betriebs-"
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        "id": "pdf-010-line-017",
        "source_page": 10,
        "text": "stätte oder festen Einrichtung gehören. In diesem Fall ist Artikel 7",
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            "text": "stätte"
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            "text": "oder"
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            ],
            "text": "festen"
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            ],
            "text": "Einrichtung"
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            "text": "gehören."
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            ],
            "text": "In"
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            ],
            "text": "diesem"
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            "text": "Fall"
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            ],
            "text": "ist"
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            ],
            "text": "Artikel"
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            "text": "7"
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        "text": "beziehungsweise Artikel 14 anzuwenden.",
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            ],
            "text": "beziehungsweise"
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            ],
            "text": "Artikel"
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              160.90262,
              163.76
            ],
            "text": "14"
          },
          {
            "bbox": [
              163.12384,
              156.4,
              210.6164,
              163.76
            ],
            "text": "anzuwenden."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
          181.688,
          293.35285,
          189.048
        ],
        "id": "pdf-010-line-022",
        "source_page": 10,
        "text": "(5) Lizenzgebühren gelten dann als aus einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              72.48528,
              181.688,
              81.06654,
              189.048
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              84.50224,
              181.688,
              141.01551,
              189.048
            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
              144.45121,
              181.688,
              166.3518,
              189.048
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              169.7875,
              181.688,
              187.70108,
              189.048
            ],
            "text": "dann"
          },
          {
            "bbox": [
              191.15276,
              181.688,
              201.21217,
              189.048
            ],
            "text": "als"
          },
          {
            "bbox": [
              204.64787,
              181.688,
              217.37594,
              189.048
            ],
            "text": "aus"
          },
          {
            "bbox": [
              220.81164,
              181.688,
              242.42459,
              189.048
            ],
            "text": "einem"
          },
          {
            "bbox": [
              245.86029,
              181.688,
              293.35285,
              189.048
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.97593,
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          293.36883,
          198.616
        ],
        "id": "pdf-010-line-024",
        "source_page": 10,
        "text": "stammend, wenn der Schuldner eine in diesem Staat ansässige",
        "words": [
          {
            "bbox": [
              63.97593,
              191.256,
              104.11769,
              198.616
            ],
            "text": "stammend,"
          },
          {
            "bbox": [
              106.70645,
              191.256,
              125.93838,
              198.616
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              128.52714,
              191.256,
              140.21651,
              198.616
            ],
            "text": "der"
          },
          {
            "bbox": [
              142.80527,
              191.256,
              179.06389,
              198.616
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              181.65265,
              191.256,
              196.45013,
              198.616
            ],
            "text": "eine"
          },
          {
            "bbox": [
              199.03889,
              191.256,
              205.25511,
              198.616
            ],
            "text": "in"
          },
          {
            "bbox": [
              207.84387,
              191.256,
              233.73946,
              198.616
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              236.32822,
              191.256,
              255.1207,
              198.616
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              257.70946,
              191.256,
              293.36883,
              198.616
            ],
            "text": "ansässige"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          208.184
        ],
        "id": "pdf-010-line-026",
        "source_page": 10,
        "text": "Person ist. Hat aber der Schuldner der Lizenzgebühren, ohne",
        "words": [
          {
            "bbox": [
              63.99191,
              200.824,
              89.14443,
              208.184
            ],
            "text": "Person"
          },
          {
            "bbox": [
              92.77189,
              200.824,
              103.27874,
              208.184
            ],
            "text": "ist."
          },
          {
            "bbox": [
              106.9062,
              200.824,
              119.48246,
              208.184
            ],
            "text": "Hat"
          },
          {
            "bbox": [
              123.10992,
              200.824,
              139.08992,
              208.184
            ],
            "text": "aber"
          },
          {
            "bbox": [
              142.71738,
              200.824,
              154.40675,
              208.184
            ],
            "text": "der"
          },
          {
            "bbox": [
              158.03421,
              200.824,
              194.29283,
              208.184
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              197.92029,
              200.824,
              209.60966,
              208.184
            ],
            "text": "der"
          },
          {
            "bbox": [
              213.23712,
              200.824,
              271.9796,
              208.184
            ],
            "text": "Lizenzgebühren,"
          },
          {
            "bbox": [
              275.60706,
              200.824,
              293.36883,
              208.184
            ],
            "text": "ohne"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.37682,
          217.752
        ],
        "id": "pdf-010-line-028",
        "source_page": 10,
        "text": "Rücksicht darauf, ob er in einem Vertragsstaat ansässig ist oder",
        "words": [
          {
            "bbox": [
              63.99191,
              210.392,
              99.36364,
              217.752
            ],
            "text": "Rücksicht"
          },
          {
            "bbox": [
              101.75265,
              210.392,
              126.76135,
              217.752
            ],
            "text": "darauf,"
          },
          {
            "bbox": [
              129.15036,
              210.392,
              138.4667,
              217.752
            ],
            "text": "ob"
          },
          {
            "bbox": [
              140.85571,
              210.392,
              147.80701,
              217.752
            ],
            "text": "er"
          },
          {
            "bbox": [
              150.19602,
              210.392,
              156.41224,
              217.752
            ],
            "text": "in"
          },
          {
            "bbox": [
              158.80125,
              210.392,
              180.4142,
              217.752
            ],
            "text": "einem"
          },
          {
            "bbox": [
              182.80321,
              210.392,
              230.29577,
              217.752
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              232.68478,
              210.392,
              264.03754,
              217.752
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              266.42655,
              210.392,
              274.71218,
              217.752
            ],
            "text": "ist"
          },
          {
            "bbox": [
              277.10119,
              210.392,
              293.37682,
              217.752
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          219.96,
          293.36084,
          227.32
        ],
        "id": "pdf-010-line-030",
        "source_page": 10,
        "text": "nicht, in einem Vertragsstaat eine Betriebsstätte oder eine feste",
        "words": [
          {
            "bbox": [
              63.9999,
              219.96,
              83.68726,
              227.32
            ],
            "text": "nicht,"
          },
          {
            "bbox": [
              86.33195,
              219.96,
              92.54817,
              227.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              95.19286,
              219.96,
              116.80581,
              227.32
            ],
            "text": "einem"
          },
          {
            "bbox": [
              119.4505,
              219.96,
              166.94306,
              227.32
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              169.58775,
              219.96,
              184.38523,
              227.32
            ],
            "text": "eine"
          },
          {
            "bbox": [
              187.02992,
              219.96,
              236.89551,
              227.32
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              239.5402,
              219.96,
              255.81583,
              227.32
            ],
            "text": "oder"
          },
          {
            "bbox": [
              258.46052,
              219.96,
              273.258,
              227.32
            ],
            "text": "eine"
          },
          {
            "bbox": [
              275.90269,
              219.96,
              293.36084,
              227.32
            ],
            "text": "feste"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
          229.528,
          293.36883,
          236.888
        ],
        "id": "pdf-010-line-032",
        "source_page": 10,
        "text": "Einrichtung und ist die Verpflichtung zur Zahlung der Lizenzge-",
        "words": [
          {
            "bbox": [
              63.98392,
              229.528,
              104.23754,
              236.888
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              107.12992,
              229.528,
              120.75287,
              236.888
            ],
            "text": "und"
          },
          {
            "bbox": [
              123.64525,
              229.528,
              131.93088,
              236.888
            ],
            "text": "ist"
          },
          {
            "bbox": [
              134.82326,
              229.528,
              145.62574,
              236.888
            ],
            "text": "die"
          },
          {
            "bbox": [
              148.51812,
              229.528,
              195.72304,
              236.888
            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              198.61542,
              229.528,
              209.55373,
              236.888
            ],
            "text": "zur"
          },
          {
            "bbox": [
              212.44611,
              229.528,
              241.30599,
              236.888
            ],
            "text": "Zahlung"
          },
          {
            "bbox": [
              244.19837,
              229.528,
              255.88774,
              236.888
            ],
            "text": "der"
          },
          {
            "bbox": [
              258.78012,
              229.528,
              293.36883,
              236.888
            ],
            "text": "Lizenzge-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          239.096,
          293.36883,
          246.456
        ],
        "id": "pdf-010-line-034",
        "source_page": 10,
        "text": "bühren für Zwecke der Betriebsstätte oder der festen Einrichtung",
        "words": [
          {
            "bbox": [
              63.99191,
              239.096,
              89.0086,
              246.456
            ],
            "text": "bühren"
          },
          {
            "bbox": [
              90.91821,
              239.096,
              100.38636,
              246.456
            ],
            "text": "für"
          },
          {
            "bbox": [
              102.29597,
              239.096,
              130.25298,
              246.456
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              132.16259,
              239.096,
              143.85196,
              246.456
            ],
            "text": "der"
          },
          {
            "bbox": [
              145.76157,
              239.096,
              195.61917,
              246.456
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              197.52878,
              239.096,
              213.80441,
              246.456
            ],
            "text": "oder"
          },
          {
            "bbox": [
              215.71402,
              239.096,
              227.40339,
              246.456
            ],
            "text": "der"
          },
          {
            "bbox": [
              229.313,
              239.096,
              251.21359,
              246.456
            ],
            "text": "festen"
          },
          {
            "bbox": [
              253.1232,
              239.096,
              293.36883,
              246.456
            ],
            "text": "Einrichtung"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          248.664,
          293.36883,
          256.024
        ],
        "id": "pdf-010-line-036",
        "source_page": 10,
        "text": "eingegangen worden und trägt die Betriebsstätte oder die feste",
        "words": [
          {
            "bbox": [
              63.99191,
              248.664,
              110.01431,
              256.024
            ],
            "text": "eingegangen"
          },
          {
            "bbox": [
              112.659,
              248.664,
              139.43349,
              256.024
            ],
            "text": "worden"
          },
          {
            "bbox": [
              142.07818,
              248.664,
              155.70113,
              256.024
            ],
            "text": "und"
          },
          {
            "bbox": [
              158.34582,
              248.664,
              174.92507,
              256.024
            ],
            "text": "trägt"
          },
          {
            "bbox": [
              177.56976,
              248.664,
              188.37224,
              256.024
            ],
            "text": "die"
          },
          {
            "bbox": [
              191.01693,
              248.664,
              240.88252,
              256.024
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              243.52721,
              248.664,
              259.80284,
              256.024
            ],
            "text": "oder"
          },
          {
            "bbox": [
              262.44753,
              248.664,
              273.25001,
              256.024
            ],
            "text": "die"
          },
          {
            "bbox": [
              275.8947,
              248.664,
              293.36883,
              256.024
            ],
            "text": "feste"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          258.232,
          293.35285,
          265.592
        ],
        "id": "pdf-010-line-038",
        "source_page": 10,
        "text": "Einrichtung die Lizenzgebühren, so gelten die Lizenzgebühren",
        "words": [
          {
            "bbox": [
              63.99191,
              258.232,
              104.24553,
              265.592
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              107.87299,
              258.232,
              118.67547,
              265.592
            ],
            "text": "die"
          },
          {
            "bbox": [
              122.30293,
              258.232,
              181.03742,
              265.592
            ],
            "text": "Lizenzgebühren,"
          },
          {
            "bbox": [
              184.67287,
              258.232,
              193.25413,
              265.592
            ],
            "text": "so"
          },
          {
            "bbox": [
              196.88159,
              258.232,
              218.78218,
              265.592
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              222.40964,
              258.232,
              233.21212,
              265.592
            ],
            "text": "die"
          },
          {
            "bbox": [
              236.83958,
              258.232,
              293.35285,
              265.592
            ],
            "text": "Lizenzgebühren"
          }
        ]
      },
      {
        "bbox": [
          63.97593,
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          293.37682,
          275.16
        ],
        "id": "pdf-010-line-040",
        "source_page": 10,
        "text": "als aus dem Staat stammend, in dem die Betriebsstätte oder die",
        "words": [
          {
            "bbox": [
              63.97593,
              267.8,
              74.03534,
              275.16
            ],
            "text": "als"
          },
          {
            "bbox": [
              76.24857,
              267.8,
              88.97664,
              275.16
            ],
            "text": "aus"
          },
          {
            "bbox": [
              91.18188,
              267.8,
              107.02605,
              275.16
            ],
            "text": "dem"
          },
          {
            "bbox": [
              109.23129,
              267.8,
              128.02377,
              275.16
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              130.22901,
              267.8,
              170.35479,
              275.16
            ],
            "text": "stammend,"
          },
          {
            "bbox": [
              172.56003,
              267.8,
              178.77625,
              275.16
            ],
            "text": "in"
          },
          {
            "bbox": [
              180.98149,
              267.8,
              196.82566,
              275.16
            ],
            "text": "dem"
          },
          {
            "bbox": [
              199.0309,
              267.8,
              209.8174,
              275.16
            ],
            "text": "die"
          },
          {
            "bbox": [
              212.02264,
              267.8,
              261.88823,
              275.16
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              264.09347,
              267.8,
              280.3691,
              275.16
            ],
            "text": "oder"
          },
          {
            "bbox": [
              282.57434,
              267.8,
              293.37682,
              275.16
            ],
            "text": "die"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          277.368,
          143.30864,
          284.728
        ],
        "id": "pdf-010-line-041",
        "source_page": 10,
        "text": "feste Einrichtung liegt.",
        "words": [
          {
            "bbox": [
              63.9999,
              277.368,
              81.45805,
              284.728
            ],
            "text": "feste"
          },
          {
            "bbox": [
              83.67927,
              277.368,
              123.9249,
              284.728
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              126.14612,
              277.368,
              143.30864,
              284.728
            ],
            "text": "liegt."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
          293.08,
          293.36883,
          300.448
        ],
        "id": "pdf-010-line-042",
        "source_page": 10,
        "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungs-",
        "words": [
          {
            "bbox": [
              72.48528,
              293.088,
              81.06654,
              300.448
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              84.88576,
              293.088,
              118.62753,
              300.448
            ],
            "text": "Bestehen"
          },
          {
            "bbox": [
              122.44675,
              293.088,
              155.57329,
              300.448
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              159.39251,
              293.08,
              175.23668,
              300.44
            ],
            "text": "dem"
          },
          {
            "bbox": [
              179.0559,
              293.08,
              215.31452,
              300.44
            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
              219.13374,
              293.08,
              232.75669,
              300.44
            ],
            "text": "und"
          },
          {
            "bbox": [
              236.57591,
              293.08,
              252.42008,
              300.44
            ],
            "text": "dem"
          },
          {
            "bbox": [
              256.2393,
              293.08,
              293.36883,
              300.44
            ],
            "text": "Nutzungs-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          302.648,
          293.36084,
          310.008
        ],
        "id": "pdf-010-line-044",
        "source_page": 10,
        "text": "berechtigten oder zwischen jedem von ihnen und einem Dritten",
        "words": [
          {
            "bbox": [
              63.99191,
              302.648,
              108.83179,
              310.008
            ],
            "text": "berechtigten"
          },
          {
            "bbox": [
              111.54839,
              302.648,
              127.82402,
              310.008
            ],
            "text": "oder"
          },
          {
            "bbox": [
              130.54062,
              302.648,
              163.66716,
              310.008
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              166.38376,
              302.648,
              188.30033,
              310.008
            ],
            "text": "jedem"
          },
          {
            "bbox": [
              191.01693,
              302.648,
              204.04063,
              310.008
            ],
            "text": "von"
          },
          {
            "bbox": [
              206.75723,
              302.648,
              226.14896,
              310.008
            ],
            "text": "ihnen"
          },
          {
            "bbox": [
              228.86556,
              302.648,
              242.48851,
              310.008
            ],
            "text": "und"
          },
          {
            "bbox": [
              245.20511,
              302.648,
              266.81806,
              310.008
            ],
            "text": "einem"
          },
          {
            "bbox": [
              269.53466,
              302.648,
              293.36084,
              310.008
            ],
            "text": "Dritten"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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          293.36883,
          319.576
        ],
        "id": "pdf-010-line-046",
        "source_page": 10,
        "text": "besondere Beziehungen und übersteigen deshalb die Lizenz-",
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            "text": "übersteigen"
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            "text": "deshalb"
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            "text": "die"
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            "text": "Lizenz-"
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        "text": "gebühren, gemessen an der zugrunde liegenden Leistung, den",
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            "text": "gebühren,"
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            "text": "gemessen"
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            "text": "an"
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            "text": "der"
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            "text": "zugrunde"
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            "text": "liegenden"
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            "text": "Leistung,"
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            "text": "den"
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        "text": "Betrag, den Schuldner und Nutzungsberechtigter ohne diese",
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            "text": "Betrag,"
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            "text": "den"
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            "text": "Schuldner"
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            "text": "und"
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            "text": "Nutzungsberechtigter"
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            ],
            "text": "ohne"
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            "text": "diese"
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        ]
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        "text": "Beziehungen vereinbart hätten, so wird dieser Artikel nur auf den",
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            "text": "Beziehungen"
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            "text": "vereinbart"
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            "text": "hätten,"
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            "text": "so"
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            "text": "wird"
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            ],
            "text": "dieser"
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            "text": "Artikel"
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            "text": "nur"
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            "text": "auf"
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            "text": "den"
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        ]
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        "text": "letzteren Betrag angewendet. In diesem Fall kann der überstei-",
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            "text": "letzteren"
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            "text": "angewendet."
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            ],
            "text": "In"
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            "text": "diesem"
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            "text": "Fall"
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            "text": "kann"
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            "text": "der"
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            "text": "überstei-"
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        "text": "gende Betrag nach dem Recht eines jeden Vertragsstaats und",
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            "text": "Betrag"
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            "text": "nach"
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            "text": "dem"
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            "text": "Recht"
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            "text": "eines"
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            "text": "jeden"
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            "text": "Vertragsstaats"
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        "text": "unter Berücksichtigung der anderen Bestimmungen dieses",
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            "text": "unter"
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            "text": "Berücksichtigung"
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            "text": "der"
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            "text": "anderen"
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            "text": "Bestimmungen"
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            "text": "dieses"
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        "text": "Abkommens besteuert werden.",
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            "text": "Abkommens"
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            "text": "besteuert"
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      {
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        "text": "Artikel 13",
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            ],
            "text": "Artikel"
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            "text": "13"
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        "id": "pdf-010-line-064",
        "source_page": 10,
        "text": "Gewinne aus der Veräußerung von Vermögen",
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            "text": "Gewinne"
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            "text": "aus"
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            "text": "der"
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            "text": "Veräußerung"
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            "text": "von"
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            "text": "Vermögen"
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        ]
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        "id": "pdf-010-line-066",
        "source_page": 10,
        "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Person",
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          {
            "bbox": [
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            "text": "(1)"
          },
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            "text": "Gewinne,"
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            ],
            "text": "die"
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
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            ],
            "text": "Vertragsstaat"
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            "bbox": [
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            "text": "ansässige"
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            "text": "Person"
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        ]
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        "id": "pdf-010-line-068",
        "source_page": 10,
        "text": "aus der Veräußerung unbeweglichen Vermögens bezieht, das im",
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            "text": "der"
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            "text": "Veräußerung"
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            "text": "unbeweglichen"
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            "text": "Vermögens"
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            "text": "bezieht,"
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            ],
            "text": "das"
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            "text": "im"
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        ]
      },
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        "source_page": 10,
        "text": "anderen Vertragsstaat liegt, können im anderen Staat besteuert",
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            ],
            "text": "anderen"
          },
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            ],
            "text": "Vertragsstaat"
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            ],
            "text": "liegt,"
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            "text": "können"
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            ],
            "text": "im"
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            ],
            "text": "anderen"
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            ],
            "text": "Staat"
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            "text": "besteuert"
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        "id": "pdf-010-line-072",
        "source_page": 10,
        "text": "werden.",
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            ],
            "text": "werden."
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        "text": "(2) Gewinne aus der Veräußerung von Aktien und sonstigen",
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            "text": "(2)"
          },
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            ],
            "text": "Gewinne"
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Veräußerung"
          },
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            ],
            "text": "von"
          },
          {
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            ],
            "text": "Aktien"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "sonstigen"
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        ]
      },
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        "id": "pdf-010-line-075",
        "source_page": 10,
        "text": "Anteilen an einer Gesellschaft, deren Aktivvermögen überwie-",
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          {
            "bbox": [
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            "text": "Anteilen"
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
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            ],
            "text": "Gesellschaft,"
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            "bbox": [
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            ],
            "text": "deren"
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            ],
            "text": "Aktivvermögen"
          },
          {
            "bbox": [
              262.00808,
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            ],
            "text": "überwie-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-077",
        "source_page": 10,
        "text": "gend – unmittelbar oder mittelbar – aus unbeweglichem Ver-",
        "words": [
          {
            "bbox": [
              63.99191,
              503.536,
              82.04931,
              510.896
            ],
            "text": "gend"
          },
          {
            "bbox": [
              85.98838,
              503.528,
              89.98338,
              510.888
            ],
            "text": "–"
          },
          {
            "bbox": [
              93.92245,
              503.528,
              134.18406,
              510.888
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              138.12313,
              503.528,
              154.39876,
              510.888
            ],
            "text": "oder"
          },
          {
            "bbox": [
              158.33783,
              503.528,
              189.71456,
              510.888
            ],
            "text": "mittelbar"
          },
          {
            "bbox": [
              193.65363,
              503.528,
              197.64863,
              510.888
            ],
            "text": "–"
          },
          {
            "bbox": [
              201.5877,
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              510.888
            ],
            "text": "aus"
          },
          {
            "bbox": [
              218.25484,
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              274.48846,
              510.888
            ],
            "text": "unbeweglichem"
          },
          {
            "bbox": [
              278.42753,
              503.528,
              293.36883,
              510.888
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-010-line-079",
        "source_page": 10,
        "text": "mögen in einem Vertragsstaat besteht, können in diesem Staat",
        "words": [
          {
            "bbox": [
              63.99191,
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              88.71297,
              520.456
            ],
            "text": "mögen"
          },
          {
            "bbox": [
              91.59736,
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              97.81358,
              520.456
            ],
            "text": "in"
          },
          {
            "bbox": [
              100.69797,
              513.096,
              122.30293,
              520.456
            ],
            "text": "einem"
          },
          {
            "bbox": [
              125.18732,
              513.096,
              172.67988,
              520.456
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              175.56427,
              513.096,
              204.57596,
              520.456
            ],
            "text": "besteht,"
          },
          {
            "bbox": [
              207.46035,
              513.096,
              233.81137,
              520.456
            ],
            "text": "können"
          },
          {
            "bbox": [
              236.69576,
              513.096,
              242.91198,
              520.456
            ],
            "text": "in"
          },
          {
            "bbox": [
              245.79637,
              513.096,
              271.69995,
              520.456
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              274.58434,
              513.096,
              293.37682,
              520.456
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          522.664,
          128.64699,
          530.024
        ],
        "id": "pdf-010-line-081",
        "source_page": 10,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              63.9999,
              522.664,
              97.74167,
              530.024
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              99.96289,
              522.664,
              128.64699,
              530.024
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
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          293.36883,
          545.752
        ],
        "id": "pdf-010-line-082",
        "source_page": 10,
        "text": "(3) Gewinne aus der Veräußerung beweglichen Vermögens,",
        "words": [
          {
            "bbox": [
              72.48528,
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              81.06654,
              545.752
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              84.95767,
              538.392,
              116.31842,
              545.752
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              120.20955,
              538.392,
              132.93762,
              545.752
            ],
            "text": "aus"
          },
          {
            "bbox": [
              136.82875,
              538.392,
              148.51812,
              545.752
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.40925,
              538.392,
              197.84039,
              545.752
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              201.73152,
              538.384,
              246.70723,
              545.744
            ],
            "text": "beweglichen"
          },
          {
            "bbox": [
              250.59836,
              538.384,
              293.36883,
              545.744
            ],
            "text": "Vermögens,"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-010-line-084",
        "source_page": 10,
        "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-",
        "words": [
          {
            "bbox": [
              63.99191,
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              77.01561,
              555.312
            ],
            "text": "das"
          },
          {
            "bbox": [
              79.27678,
              547.952,
              144.68292,
              555.312
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
              146.94409,
              547.952,
              164.40224,
              555.312
            ],
            "text": "einer"
          },
          {
            "bbox": [
              166.66341,
              547.952,
              216.529,
              555.312
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              218.79017,
              547.952,
              229.30501,
              555.312
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              231.56618,
              547.952,
              242.36866,
              555.312
            ],
            "text": "die"
          },
          {
            "bbox": [
              244.62983,
              547.952,
              255.13668,
              555.312
            ],
            "text": "ein"
          },
          {
            "bbox": [
              257.39785,
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              555.312
            ],
            "text": "Unterneh-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-086",
        "source_page": 10,
        "text": "men eines Vertragsstaats im anderen Vertragsstaat hat, oder das",
        "words": [
          {
            "bbox": [
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            ],
            "text": "men"
          },
          {
            "bbox": [
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              564.88
            ],
            "text": "eines"
          },
          {
            "bbox": [
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              153.70363,
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              155.6452,
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              164.23445,
              564.88
            ],
            "text": "im"
          },
          {
            "bbox": [
              166.17602,
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              195.33153,
              564.88
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              197.2731,
              557.52,
              244.76566,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              246.70723,
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
              262.11994,
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              278.39557,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              280.33714,
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              564.88
            ],
            "text": "das"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-088",
        "source_page": 10,
        "text": "zu einer festen Einrichtung gehört, die einer in einem Vertrags-",
        "words": [
          {
            "bbox": [
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              72.26156,
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              75.27379,
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              92.73194,
              574.448
            ],
            "text": "einer"
          },
          {
            "bbox": [
              95.74417,
              567.088,
              117.64476,
              574.448
            ],
            "text": "festen"
          },
          {
            "bbox": [
              120.66498,
              567.088,
              160.9186,
              574.448
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              163.93083,
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              189.23516,
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            ],
            "text": "gehört,"
          },
          {
            "bbox": [
              192.24739,
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              203.04987,
              574.448
            ],
            "text": "die"
          },
          {
            "bbox": [
              206.0621,
              567.088,
              223.52025,
              574.448
            ],
            "text": "einer"
          },
          {
            "bbox": [
              226.53248,
              567.088,
              232.7487,
              574.448
            ],
            "text": "in"
          },
          {
            "bbox": [
              235.75294,
              567.088,
              257.36589,
              574.448
            ],
            "text": "einem"
          },
          {
            "bbox": [
              260.37812,
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            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-090",
        "source_page": 10,
        "text": "staat ansässigen Person für die Ausübung einer selbständigen",
        "words": [
          {
            "bbox": [
              63.99191,
              576.656,
              81.60187,
              584.016
            ],
            "text": "staat"
          },
          {
            "bbox": [
              84.83782,
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              124.93963,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
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              153.3281,
              584.016
            ],
            "text": "Person"
          },
          {
            "bbox": [
              156.56405,
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              166.0322,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              169.26815,
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              180.07063,
              584.016
            ],
            "text": "die"
          },
          {
            "bbox": [
              183.30658,
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              219.57319,
              584.016
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              222.80914,
              576.656,
              240.26729,
              584.016
            ],
            "text": "einer"
          },
          {
            "bbox": [
              243.50324,
              576.656,
              293.36883,
              584.016
            ],
            "text": "selbständigen"
          }
        ]
      },
      {
        "bbox": [
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          293.36883,
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        ],
        "id": "pdf-010-line-092",
        "source_page": 10,
        "text": "Arbeit im anderen Vertragsstaat zur Verfügung steht, einschließ-",
        "words": [
          {
            "bbox": [
              63.99191,
              586.224,
              85.14943,
              593.584
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              87.53844,
              586.224,
              96.12769,
              593.584
            ],
            "text": "im"
          },
          {
            "bbox": [
              98.5167,
              586.224,
              127.67221,
              593.584
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              130.06122,
              586.224,
              177.56177,
              593.584
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              179.95078,
              586.224,
              190.88909,
              593.584
            ],
            "text": "zur"
          },
          {
            "bbox": [
              193.2781,
              586.224,
              229.97617,
              593.584
            ],
            "text": "Verfügung"
          },
          {
            "bbox": [
              232.36518,
              586.224,
              252.34817,
              593.584
            ],
            "text": "steht,"
          },
          {
            "bbox": [
              254.73718,
              586.224,
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              593.584
            ],
            "text": "einschließ-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-094",
        "source_page": 10,
        "text": "lich derartiger Gewinne, die bei der Veräußerung einer solchen",
        "words": [
          {
            "bbox": [
              63.99191,
              595.792,
              76.27254,
              603.152
            ],
            "text": "lich"
          },
          {
            "bbox": [
              79.40462,
              595.792,
              113.87348,
              603.152
            ],
            "text": "derartiger"
          },
          {
            "bbox": [
              117.00556,
              595.792,
              150.58753,
              603.152
            ],
            "text": "Gewinne,"
          },
          {
            "bbox": [
              153.71961,
              595.792,
              164.5141,
              603.152
            ],
            "text": "die"
          },
          {
            "bbox": [
              167.64618,
              595.792,
              178.44866,
              603.152
            ],
            "text": "bei"
          },
          {
            "bbox": [
              181.58074,
              595.792,
              193.27011,
              603.152
            ],
            "text": "der"
          },
          {
            "bbox": [
              196.40219,
              595.792,
              241.83333,
              603.152
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              244.96541,
              595.792,
              262.42356,
              603.152
            ],
            "text": "einer"
          },
          {
            "bbox": [
              265.55564,
              595.792,
              293.36883,
              603.152
            ],
            "text": "solchen"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          605.36,
          293.37682,
          612.72
        ],
        "id": "pdf-010-line-096",
        "source_page": 10,
        "text": "Betriebsstätte (allein oder mit dem übrigen Unternehmen) oder",
        "words": [
          {
            "bbox": [
              63.99191,
              605.36,
              113.8575,
              612.72
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              117.02953,
              605.36,
              137.44398,
              612.72
            ],
            "text": "(allein"
          },
          {
            "bbox": [
              140.61601,
              605.36,
              156.89164,
              612.72
            ],
            "text": "oder"
          },
          {
            "bbox": [
              160.06367,
              605.36,
              171.16178,
              612.72
            ],
            "text": "mit"
          },
          {
            "bbox": [
              174.33381,
              605.36,
              190.17798,
              612.72
            ],
            "text": "dem"
          },
          {
            "bbox": [
              193.35001,
              605.36,
              220.2843,
              612.72
            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              223.45633,
              605.36,
              273.92916,
              612.72
            ],
            "text": "Unternehmen)"
          },
          {
            "bbox": [
              277.10119,
              605.36,
              293.37682,
              612.72
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
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        ],
        "id": "pdf-010-line-098",
        "source_page": 10,
        "text": "einer solchen festen Einrichtung erzielt werden, können im ande-",
        "words": [
          {
            "bbox": [
              63.9999,
              614.928,
              81.45006,
              622.288
            ],
            "text": "einer"
          },
          {
            "bbox": [
              83.48751,
              614.928,
              111.30869,
              622.288
            ],
            "text": "solchen"
          },
          {
            "bbox": [
              113.34614,
              614.928,
              135.24673,
              622.288
            ],
            "text": "festen"
          },
          {
            "bbox": [
              137.28418,
              614.928,
              177.5378,
              622.288
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              179.57525,
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              200.7088,
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            ],
            "text": "erzielt"
          },
          {
            "bbox": [
              202.74625,
              614.928,
              231.44633,
              622.288
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              233.48378,
              614.928,
              259.8348,
              622.288
            ],
            "text": "können"
          },
          {
            "bbox": [
              261.87225,
              614.928,
              270.4615,
              622.288
            ],
            "text": "im"
          },
          {
            "bbox": [
              272.49895,
              614.928,
              293.36883,
              622.288
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          163.28364,
          631.856
        ],
        "id": "pdf-010-line-100",
        "source_page": 10,
        "text": "ren Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.99191,
              624.496,
              75.38565,
              631.856
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.60687,
              624.496,
              96.39935,
              631.856
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              98.62057,
              624.496,
              132.36234,
              631.856
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              134.58356,
              624.496,
              163.28364,
              631.856
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-101",
        "source_page": 10,
        "text": "(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-",
        "words": [
          {
            "bbox": [
              72.49327,
              640.216,
              81.07453,
              647.576
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              83.9749,
              640.216,
              115.32766,
              647.576
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              118.22803,
              640.216,
              130.9561,
              647.576
            ],
            "text": "aus"
          },
          {
            "bbox": [
              133.85647,
              640.216,
              145.54584,
              647.576
            ],
            "text": "der"
          },
          {
            "bbox": [
              148.44621,
              640.216,
              193.87735,
              647.576
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              196.77772,
              640.216,
              209.80142,
              647.576
            ],
            "text": "von"
          },
          {
            "bbox": [
              212.70179,
              640.216,
              254.41758,
              647.576
            ],
            "text": "Seeschiffen"
          },
          {
            "bbox": [
              257.31795,
              640.216,
              273.59358,
              647.576
            ],
            "text": "oder"
          },
          {
            "bbox": [
              276.49395,
              640.216,
              293.36883,
              647.576
            ],
            "text": "Luft-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-010-line-103",
        "source_page": 10,
        "text": "fahrzeugen, die im internationalen Verkehr betrieben werden, von",
        "words": [
          {
            "bbox": [
              63.99191,
              649.784,
              105.85951,
              657.144
            ],
            "text": "fahrzeugen,"
          },
          {
            "bbox": [
              107.68123,
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              118.48371,
              657.144
            ],
            "text": "die"
          },
          {
            "bbox": [
              120.30543,
              649.784,
              128.89468,
              657.144
            ],
            "text": "im"
          },
          {
            "bbox": [
              130.7164,
              649.784,
              183.25065,
              657.144
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              185.07237,
              649.784,
              212.44611,
              657.144
            ],
            "text": "Verkehr"
          },
          {
            "bbox": [
              214.26783,
              649.784,
              248.00161,
              657.144
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              249.82333,
              649.784,
              278.52341,
              657.144
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              280.34513,
              649.784,
              293.36883,
              657.144
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-010-line-105",
        "source_page": 10,
        "text": "Schiffen, die der Binnenschifffahrt dienen, und von beweglichem",
        "words": [
          {
            "bbox": [
              63.99191,
              659.352,
              95.36065,
              666.712
            ],
            "text": "Schiffen,"
          },
          {
            "bbox": [
              97.49398,
              659.352,
              108.29646,
              666.712
            ],
            "text": "die"
          },
          {
            "bbox": [
              110.42979,
              659.352,
              122.11916,
              666.712
            ],
            "text": "der"
          },
          {
            "bbox": [
              124.25249,
              659.352,
              184.63292,
              666.712
            ],
            "text": "Binnenschifffahrt"
          },
          {
            "bbox": [
              186.76625,
              659.352,
              212.96546,
              666.712
            ],
            "text": "dienen,"
          },
          {
            "bbox": [
              215.09879,
              659.352,
              228.72174,
              666.712
            ],
            "text": "und"
          },
          {
            "bbox": [
              230.85507,
              659.352,
              243.87877,
              666.712
            ],
            "text": "von"
          },
          {
            "bbox": [
              246.0121,
              659.352,
              293.36883,
              666.712
            ],
            "text": "beweglichem"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-010-line-107",
        "source_page": 10,
        "text": "Vermögen, das dem Betrieb dieser Schiffe oder Luftfahrzeuge",
        "words": [
          {
            "bbox": [
              63.99191,
              668.92,
              102.76738,
              676.28
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              106.23504,
              668.92,
              119.25874,
              676.28
            ],
            "text": "das"
          },
          {
            "bbox": [
              122.7264,
              668.92,
              138.57057,
              676.28
            ],
            "text": "dem"
          },
          {
            "bbox": [
              142.03823,
              668.92,
              167.79,
              676.28
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              171.25766,
              668.92,
              193.00644,
              676.28
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              196.4741,
              668.92,
              221.17918,
              676.28
            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
              224.64684,
              668.92,
              240.92247,
              676.28
            ],
            "text": "oder"
          },
          {
            "bbox": [
              244.39013,
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              293.36883,
              676.28
            ],
            "text": "Luftfahrzeuge"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-109",
        "source_page": 10,
        "text": "dient, können nur in dem Vertragsstaat besteuert werden, in dem",
        "words": [
          {
            "bbox": [
              63.99191,
              678.488,
              83.9749,
              685.848
            ],
            "text": "dient,"
          },
          {
            "bbox": [
              85.91647,
              678.488,
              112.26749,
              685.848
            ],
            "text": "können"
          },
          {
            "bbox": [
              114.20906,
              678.488,
              125.75461,
              685.848
            ],
            "text": "nur"
          },
          {
            "bbox": [
              127.69618,
              678.488,
              133.9124,
              685.848
            ],
            "text": "in"
          },
          {
            "bbox": [
              135.85397,
              678.488,
              151.69814,
              685.848
            ],
            "text": "dem"
          },
          {
            "bbox": [
              153.63971,
              678.488,
              201.11629,
              685.848
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              203.05786,
              678.488,
              236.79963,
              685.848
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              238.7412,
              678.488,
              267.44128,
              685.848
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              269.38285,
              678.488,
              275.59907,
              685.848
            ],
            "text": "in"
          },
          {
            "bbox": [
              277.54064,
              678.488,
              293.38481,
              685.848
            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-010-line-111",
        "source_page": 10,
        "text": "sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-",
        "words": [
          {
            "bbox": [
              63.99191,
              688.056,
              78.49376,
              695.416
            ],
            "text": "sich"
          },
          {
            "bbox": [
              81.8975,
              688.056,
              93.58687,
              695.416
            ],
            "text": "der"
          },
          {
            "bbox": [
              96.99061,
              688.056,
              108.24053,
              695.416
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              111.64427,
              688.056,
              123.33364,
              695.416
            ],
            "text": "der"
          },
          {
            "bbox": [
              126.73738,
              688.056,
              174.09411,
              695.416
            ],
            "text": "tatsächlichen"
          },
          {
            "bbox": [
              177.49785,
              688.056,
              237.57466,
              695.416
            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              240.9784,
              688.056,
              254.0021,
              695.416
            ],
            "text": "des"
          },
          {
            "bbox": [
              257.40584,
              688.056,
              293.36883,
              695.416
            ],
            "text": "Unterneh-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-010-line-113",
        "source_page": 10,
        "text": "mens befindet.",
        "words": [
          {
            "bbox": [
              63.99191,
              697.624,
              83.53545,
              704.984
            ],
            "text": "mens"
          },
          {
            "bbox": [
              85.75667,
              697.624,
              117.1334,
              704.984
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-114",
        "source_page": 10,
        "text": "(5) Gewinne aus der Veräußerung des in den Absätzen 1 bis 4",
        "words": [
          {
            "bbox": [
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              81.06654,
              720.704
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              83.39962,
              713.344,
              114.76037,
              720.704
            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              117.09345,
              713.344,
              129.82152,
              720.704
            ],
            "text": "aus"
          },
          {
            "bbox": [
              132.1546,
              713.344,
              143.84397,
              720.704
            ],
            "text": "der"
          },
          {
            "bbox": [
              146.17705,
              713.344,
              191.62417,
              720.704
            ],
            "text": "Veräußerung"
          },
          {
            "bbox": [
              193.95725,
              713.344,
              206.98095,
              720.704
            ],
            "text": "des"
          },
          {
            "bbox": [
              209.31403,
              713.344,
              215.53025,
              720.704
            ],
            "text": "in"
          },
          {
            "bbox": [
              217.86333,
              713.344,
              231.33447,
              720.704
            ],
            "text": "den"
          },
          {
            "bbox": [
              233.66755,
              713.344,
              266.95389,
              720.704
            ],
            "text": "Absätzen"
          },
          {
            "bbox": [
              269.28697,
              713.344,
              273.72941,
              720.704
            ],
            "text": "1"
          },
          {
            "bbox": [
              276.06249,
              713.344,
              286.56934,
              720.704
            ],
            "text": "bis"
          },
          {
            "bbox": [
              288.9184,
              713.344,
              293.36084,
              720.704
            ],
            "text": "4"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-116",
        "source_page": 10,
        "text": "nicht genannten Vermögens können nur in dem Vertragsstaat",
        "words": [
          {
            "bbox": [
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              81.45006,
              730.272
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              85.18938,
              722.912,
              122.93414,
              730.272
            ],
            "text": "genannten"
          },
          {
            "bbox": [
              126.67346,
              722.912,
              167.22271,
              730.272
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              170.96203,
              722.912,
              197.32104,
              730.272
            ],
            "text": "können"
          },
          {
            "bbox": [
              201.06036,
              722.904,
              212.60591,
              730.264
            ],
            "text": "nur"
          },
          {
            "bbox": [
              216.34523,
              722.904,
              222.56145,
              730.264
            ],
            "text": "in"
          },
          {
            "bbox": [
              226.30077,
              722.904,
              242.14494,
              730.264
            ],
            "text": "dem"
          },
          {
            "bbox": [
              245.88426,
              722.904,
              293.37682,
              730.264
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
          732.472,
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          739.832
        ],
        "id": "pdf-010-line-118",
        "source_page": 10,
        "text": "besteuert werden, in dem der Veräußerer ansässig ist.",
        "words": [
          {
            "bbox": [
              63.9999,
              732.472,
              97.73368,
              739.832
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              99.9549,
              732.472,
              128.65498,
              739.832
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              130.8762,
              732.472,
              137.09242,
              739.832
            ],
            "text": "in"
          },
          {
            "bbox": [
              139.31364,
              732.472,
              155.15781,
              739.832
            ],
            "text": "dem"
          },
          {
            "bbox": [
              157.37903,
              732.472,
              169.0684,
              739.832
            ],
            "text": "der"
          },
          {
            "bbox": [
              171.28962,
              732.472,
              210.20092,
              739.832
            ],
            "text": "Veräußerer"
          },
          {
            "bbox": [
              212.41415,
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              243.78289,
              739.832
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              246.00411,
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              256.51096,
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-120",
        "source_page": 10,
        "text": "(6) Bei einer natürlichen Person, die in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              72.48528,
              748.192,
              81.06654,
              755.552
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              84.86978,
              748.192,
              96.40734,
              755.552
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              100.21058,
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              117.66873,
              755.552
            ],
            "text": "einer"
          },
          {
            "bbox": [
              121.47197,
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              160.84669,
              755.552
            ],
            "text": "natürlichen"
          },
          {
            "bbox": [
              164.64993,
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              192.02367,
              755.552
            ],
            "text": "Person,"
          },
          {
            "bbox": [
              195.82691,
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              206.62939,
              755.552
            ],
            "text": "die"
          },
          {
            "bbox": [
              210.43263,
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              216.64885,
              755.552
            ],
            "text": "in"
          },
          {
            "bbox": [
              220.45209,
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              242.06504,
              755.552
            ],
            "text": "einem"
          },
          {
            "bbox": [
              245.86828,
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              293.36883,
              755.552
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
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        ],
        "id": "pdf-010-line-122",
        "source_page": 10,
        "text": "während mindestens fünf Jahren ansässig war und die im ande-",
        "words": [
          {
            "bbox": [
              63.99191,
              757.76,
              94.91321,
              765.12
            ],
            "text": "während"
          },
          {
            "bbox": [
              97.24629,
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              138.5466,
              765.12
            ],
            "text": "mindestens"
          },
          {
            "bbox": [
              140.87968,
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              765.12
            ],
            "text": "fünf"
          },
          {
            "bbox": [
              156.82772,
              757.76,
              181.10134,
              765.12
            ],
            "text": "Jahren"
          },
          {
            "bbox": [
              183.43442,
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              214.80316,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              217.13624,
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            ],
            "text": "war"
          },
          {
            "bbox": [
              232.47704,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              248.43307,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              261.56863,
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              270.15788,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              272.49096,
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            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-124",
        "source_page": 10,
        "text": "ren Vertragsstaat ansässig geworden ist, berührt Absatz 5 nicht",
        "words": [
          {
            "bbox": [
              63.99191,
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              75.38565,
              774.688
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.9824,
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              125.47496,
              774.688
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              128.07171,
              767.328,
              159.44045,
              774.688
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              162.0372,
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              197.68059,
              774.688
            ],
            "text": "geworden"
          },
          {
            "bbox": [
              200.27734,
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              210.78419,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              213.38094,
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              239.13271,
              774.688
            ],
            "text": "berührt"
          },
          {
            "bbox": [
              241.72946,
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              266.28273,
              774.688
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              268.87948,
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              273.32192,
              774.688
            ],
            "text": "5"
          },
          {
            "bbox": [
              275.91867,
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              293.38481,
              774.688
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-010-line-126",
        "source_page": 10,
        "text": "das Recht des erstgenannten Staates, nach seinen innerstaat-",
        "words": [
          {
            "bbox": [
              64.00789,
              776.896,
              77.01561,
              784.256
            ],
            "text": "das"
          },
          {
            "bbox": [
              80.26754,
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              101.28124,
              784.256
            ],
            "text": "Recht"
          },
          {
            "bbox": [
              104.53317,
              776.896,
              117.55687,
              784.256
            ],
            "text": "des"
          },
          {
            "bbox": [
              120.8088,
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              172.01671,
              784.256
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              175.26864,
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              204.57596,
              784.256
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              207.82789,
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              225.29403,
              784.256
            ],
            "text": "nach"
          },
          {
            "bbox": [
              228.54596,
              776.896,
              251.78088,
              784.256
            ],
            "text": "seinen"
          },
          {
            "bbox": [
              255.03281,
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              293.36084,
              784.256
            ],
            "text": "innerstaat-"
          }
        ]
      },
      {
        "bbox": [
          59.57037,
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        ],
        "id": "pdf-011-line-003",
        "source_page": 11,
        "text": "lichen Rechtsvorschriften den Vermögenszuwachs von Anteilen",
        "words": [
          {
            "bbox": [
              59.57037,
              79.856,
              80.63667,
              87.216
            ],
            "text": "lichen"
          },
          {
            "bbox": [
              83.48823,
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              150.68412,
              87.216
            ],
            "text": "Rechtsvorschriften"
          },
          {
            "bbox": [
              153.53568,
              79.856,
              167.04054,
              87.216
            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Vermögenszuwachs"
          },
          {
            "bbox": [
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            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Anteilen"
          }
        ]
      },
      {
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        "source_page": 11,
        "text": "an Gesellschaften, die im erstgenannten Staat ansässig sind, zu",
        "words": [
          {
            "bbox": [
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            "text": "an"
          },
          {
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            "text": "Gesellschaften,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            "text": "ansässig"
          },
          {
            "bbox": [
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            ],
            "text": "sind,"
          },
          {
            "bbox": [
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            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
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        ],
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        "source_page": 11,
        "text": "besteuern, so lange die Person in diesem Staat ansässig ist. In",
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          {
            "bbox": [
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            ],
            "text": "besteuern,"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "lange"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            "text": "Staat"
          },
          {
            "bbox": [
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            "text": "ansässig"
          },
          {
            "bbox": [
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            ],
            "text": "ist."
          },
          {
            "bbox": [
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            ],
            "text": "In"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-009",
        "source_page": 11,
        "text": "diesem Fall wird der im erstgenannten Staat besteuerte Ver-",
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          {
            "bbox": [
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            "text": "diesem"
          },
          {
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            "text": "Fall"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "erstgenannten"
          },
          {
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuerte"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-011",
        "source_page": 11,
        "text": "mögenszuwachs bei der Ermittlung des späteren Vermögens-",
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          {
            "bbox": [
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            ],
            "text": "mögenszuwachs"
          },
          {
            "bbox": [
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            ],
            "text": "bei"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
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            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "späteren"
          },
          {
            "bbox": [
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            "text": "Vermögens-"
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        ]
      },
      {
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        "source_page": 11,
        "text": "zuwachses durch den anderen Staat nicht eingeschlossen.",
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            "text": "zuwachses"
          },
          {
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              169.34742,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "eingeschlossen."
          }
        ]
      },
      {
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        "id": "pdf-011-line-015",
        "source_page": 11,
        "text": "Artikel 14",
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          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
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            "text": "14"
          }
        ]
      },
      {
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        "id": "pdf-011-line-017",
        "source_page": 11,
        "text": "Selbständige Arbeit",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Selbständige"
          },
          {
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            "text": "Arbeit"
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        ]
      },
      {
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        "id": "pdf-011-line-019",
        "source_page": 11,
        "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige natür-",
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          {
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            "text": "(1)"
          },
          {
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            ],
            "text": "Einkünfte,"
          },
          {
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            "text": "natür-"
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        ]
      },
      {
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        "id": "pdf-011-line-021",
        "source_page": 11,
        "text": "liche Person aus einem freien Beruf oder aus sonstiger selbstän-",
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          {
            "bbox": [
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            ],
            "text": "liche"
          },
          {
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
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            ],
            "text": "freien"
          },
          {
            "bbox": [
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            ],
            "text": "Beruf"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "sonstiger"
          },
          {
            "bbox": [
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            ],
            "text": "selbstän-"
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        ]
      },
      {
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        "source_page": 11,
        "text": "diger Tätigkeit bezieht, können nur in diesem Staat besteuert",
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          {
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            "text": "diger"
          },
          {
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            ],
            "text": "Tätigkeit"
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            ],
            "text": "bezieht,"
          },
          {
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
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            "text": "besteuert"
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        ]
      },
      {
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        "id": "pdf-011-line-025",
        "source_page": 11,
        "text": "werden, es sei denn, dass der Person im anderen Vertragsstaat",
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          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "es"
          },
          {
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            ],
            "text": "sei"
          },
          {
            "bbox": [
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            ],
            "text": "denn,"
          },
          {
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            ],
            "text": "dass"
          },
          {
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "Person"
          },
          {
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            "text": "im"
          },
          {
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            ],
            "text": "anderen"
          },
          {
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            "text": "Vertragsstaat"
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        ]
      },
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        "text": "für die Ausübung ihrer Tätigkeit gewöhnlich eine feste Einrich-",
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            "text": "für"
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            "text": "die"
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            "text": "Ausübung"
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            ],
            "text": "ihrer"
          },
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            ],
            "text": "Tätigkeit"
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            ],
            "text": "gewöhnlich"
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "feste"
          },
          {
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            "text": "Einrich-"
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        ]
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        "source_page": 11,
        "text": "tung zur Verfügung steht. Steht ihr eine solche feste Einrichtung",
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            "text": "tung"
          },
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            ],
            "text": "zur"
          },
          {
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            "text": "Verfügung"
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            ],
            "text": "steht."
          },
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            ],
            "text": "Steht"
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            ],
            "text": "ihr"
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            ],
            "text": "eine"
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            ],
            "text": "solche"
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            ],
            "text": "feste"
          },
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            "text": "Einrichtung"
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        ]
      },
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        "source_page": 11,
        "text": "zur Verfügung, so können die Einkünfte im anderen Staat be-",
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            "text": "zur"
          },
          {
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            ],
            "text": "Verfügung,"
          },
          {
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            ],
            "text": "so"
          },
          {
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            "text": "können"
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          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            "text": "Einkünfte"
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            "bbox": [
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            "text": "im"
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          {
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            "text": "anderen"
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            "text": "Staat"
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          {
            "bbox": [
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            "text": "be-"
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        ]
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      {
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        "text": "steuert werden, jedoch nur insoweit, als sie dieser festen Einrich-",
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          {
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            "text": "steuert"
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            "text": "werden,"
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            "text": "jedoch"
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            "text": "nur"
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            "text": "insoweit,"
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            "text": "als"
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            "text": "sie"
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            "text": "dieser"
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            "text": "festen"
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            "bbox": [
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            "text": "Einrich-"
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        ]
      },
      {
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        "text": "tung zugerechnet werden können.",
        "words": [
          {
            "bbox": [
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            "text": "tung"
          },
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            "text": "zugerechnet"
          },
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            "text": "werden"
          },
          {
            "bbox": [
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        ]
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        "text": "(2) Der Ausdruck „freier Beruf“ umfasst insbesondere die selb-",
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            "text": "(2)"
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            "text": "Der"
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            "text": "Ausdruck"
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            "text": "„freier"
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            "bbox": [
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            "text": "Beruf“"
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            "text": "umfasst"
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            "bbox": [
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            "text": "insbesondere"
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          {
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          },
          {
            "bbox": [
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            "text": "selb-"
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        ]
      },
      {
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        "text": "ständig ausgeübte wissenschaftliche, literarische, künstlerische,",
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            "text": "ausgeübte"
          },
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            "text": "wissenschaftliche,"
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            "text": "literarische,"
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            "text": "künstlerische,"
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        ]
      },
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        "text": "erzieherische oder unterrichtende Tätigkeit sowie die selbstän-",
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            "text": "erzieherische"
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            "text": "oder"
          },
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            "text": "unterrichtende"
          },
          {
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            "text": "Tätigkeit"
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            "text": "sowie"
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            "text": "die"
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        "text": "dige Tätigkeit der Ärzte, Zahnärzte, Rechtsanwälte, Ingenieure,",
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            "text": "dige"
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            "text": "Tätigkeit"
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            "text": "der"
          },
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            "text": "Ärzte,"
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            "text": "Zahnärzte,"
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            "text": "Rechtsanwälte,"
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            "text": "Ingenieure,"
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        ]
      },
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        "text": "Architekten und Buchsachverständigen.",
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            "text": "Architekten"
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        "text": "Artikel 15",
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            "text": "15"
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        ]
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        "id": "pdf-011-line-047",
        "source_page": 11,
        "text": "Unselbständige Arbeit",
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          {
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            ],
            "text": "Unselbständige"
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          {
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            "text": "Arbeit"
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        ]
      },
      {
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        "text": "(1) Vorbehaltlich der Artikel 16 bis 19 können Gehälter, Löhne",
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            "text": "(1)"
          },
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            "text": "Vorbehaltlich"
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            "text": "der"
          },
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            "text": "Artikel"
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            "text": "16"
          },
          {
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            ],
            "text": "bis"
          },
          {
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            ],
            "text": "19"
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            "text": "können"
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          {
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            "text": "Gehälter,"
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          {
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            "text": "Löhne"
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        ]
      },
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        "source_page": 11,
        "text": "und ähnliche Vergütungen, die eine in einem Vertragsstaat",
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            "bbox": [
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            "text": "ähnliche"
          },
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            "text": "Vergütungen,"
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          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
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            ],
            "text": "in"
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          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            "text": "Vertragsstaat"
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        ]
      },
      {
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        "id": "pdf-011-line-053",
        "source_page": 11,
        "text": "ansässige Person aus unselbständiger Arbeit bezieht, nur in die-",
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            "bbox": [
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            "text": "ansässige"
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
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            "text": "unselbständiger"
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            "text": "Arbeit"
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            "text": "bezieht,"
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          {
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            "text": "in"
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          {
            "bbox": [
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            "text": "die-"
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        ]
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      {
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        "id": "pdf-011-line-055",
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        "text": "sem Staat besteuert werden, es sei denn, die Arbeit wird im",
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          {
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            "text": "sem"
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            ],
            "text": "Staat"
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            "text": "besteuert"
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            "text": "werden,"
          },
          {
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            ],
            "text": "es"
          },
          {
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            ],
            "text": "sei"
          },
          {
            "bbox": [
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            ],
            "text": "denn,"
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            "text": "die"
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          {
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            ],
            "text": "Arbeit"
          },
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            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "im"
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        ]
      },
      {
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        "source_page": 11,
        "text": "anderen Vertragsstaat ausgeübt. Wird die Arbeit dort ausgeübt,",
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          {
            "bbox": [
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            ],
            "text": "anderen"
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          {
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ausgeübt."
          },
          {
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            ],
            "text": "Wird"
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            "text": "ausgeübt,"
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        ]
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      {
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        "source_page": 11,
        "text": "so können die dafür bezogenen Vergütungen im anderen Staat",
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            "text": "so"
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            ],
            "text": "können"
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            ],
            "text": "die"
          },
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            ],
            "text": "dafür"
          },
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            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
          },
          {
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            ],
            "text": "im"
          },
          {
            "bbox": [
              238.36158,
              417.864,
              267.59007,
              425.224
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              270.53775,
              417.864,
              289.37727,
              425.224
            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
          59.61042,
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        ],
        "id": "pdf-011-line-061",
        "source_page": 11,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              59.61042,
              427.432,
              93.43665,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              95.66343,
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          68.07699,
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        ],
        "id": "pdf-011-line-062",
        "source_page": 11,
        "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die eine",
        "words": [
          {
            "bbox": [
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              76.67973,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
              123.41808,
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              136.47438,
              448.472
            ],
            "text": "des"
          },
          {
            "bbox": [
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              171.99873,
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            ],
            "text": "Absatzes"
          },
          {
            "bbox": [
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              261.13401,
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              271.96353,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              274.56678,
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              289.4013,
              448.464
            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-064",
        "source_page": 11,
        "text": "in einem Vertragsstaat ansässige Person für eine im anderen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
              228.88575,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              247.62915,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-066",
        "source_page": 11,
        "text": "Vertragsstaat ausgeübte unselbständige Arbeit bezieht, nur im",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              110.57805,
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              467.6
            ],
            "text": "ausgeübte"
          },
          {
            "bbox": [
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              206.15337,
              467.6
            ],
            "text": "unselbständige"
          },
          {
            "bbox": [
              209.58966,
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              230.80014,
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            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              234.1323,
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            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              280.75851,
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            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-068",
        "source_page": 11,
        "text": "erstgenannten Staat besteuert werden, wenn",
        "words": [
          {
            "bbox": [
              59.60241,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              201.17916,
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              220.45122,
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            ],
            "text": "wenn"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-070",
        "source_page": 11,
        "text": "a) der Empfänger sich im anderen Staat insgesamt nicht länger",
        "words": [
          {
            "bbox": [
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              65.98638,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
              72.37836,
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              84.09699,
              490.84
            ],
            "text": "der"
          },
          {
            "bbox": [
              86.4279,
              483.48,
              125.53272,
              490.84
            ],
            "text": "Empfänger"
          },
          {
            "bbox": [
              127.86363,
              483.488,
              142.40178,
              490.848
            ],
            "text": "sich"
          },
          {
            "bbox": [
              144.73269,
              483.488,
              153.34344,
              490.848
            ],
            "text": "im"
          },
          {
            "bbox": [
              155.66634,
              483.488,
              184.89483,
              490.848
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              187.22574,
              483.488,
              206.06526,
              490.848
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              208.39617,
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            ],
            "text": "insgesamt"
          },
          {
            "bbox": [
              247.4289,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              267.26967,
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            ],
            "text": "länger"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-072",
        "source_page": 11,
        "text": "als 183 Tage innerhalb eines Zeitraums von zwölf Monaten,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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              98.66718,
              500.416
            ],
            "text": "183"
          },
          {
            "bbox": [
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              500.416
            ],
            "text": "Tage"
          },
          {
            "bbox": [
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              155.03355,
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            ],
            "text": "innerhalb"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Zeitraums"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "zwölf"
          },
          {
            "bbox": [
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            ],
            "text": "Monaten,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-074",
        "source_page": 11,
        "text": "der während des betreffenden Steuerjahrs beginnt oder",
        "words": [
          {
            "bbox": [
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              84.06495,
              509.984
            ],
            "text": "der"
          },
          {
            "bbox": [
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              509.984
            ],
            "text": "während"
          },
          {
            "bbox": [
              125.72496,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerjahrs"
          },
          {
            "bbox": [
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            ],
            "text": "beginnt"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-076",
        "source_page": 11,
        "text": "endet, aufhält und",
        "words": [
          {
            "bbox": [
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            ],
            "text": "endet,"
          },
          {
            "bbox": [
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            ],
            "text": "aufhält"
          },
          {
            "bbox": [
              123.5142,
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-078",
        "source_page": 11,
        "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-",
        "words": [
          {
            "bbox": [
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              66.42693,
              533.224
            ],
            "text": "b)"
          },
          {
            "bbox": [
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              83.19987,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              132.5655,
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            ],
            "text": "von"
          },
          {
            "bbox": [
              147.36798,
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              169.03503,
              533.224
            ],
            "text": "einem"
          },
          {
            "bbox": [
              170.86131,
              525.864,
              212.68152,
              533.224
            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
              214.51581,
              525.864,
              230.83218,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              232.66647,
              525.864,
              242.15832,
              533.224
            ],
            "text": "für"
          },
          {
            "bbox": [
              243.99261,
              525.864,
              263.20059,
              533.224
            ],
            "text": "einen"
          },
          {
            "bbox": [
              265.03488,
              525.864,
              289.35324,
              533.224
            ],
            "text": "Arbeit-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-080",
        "source_page": 11,
        "text": "geber gezahlt werden, der nicht im anderen Staat ansässig",
        "words": [
          {
            "bbox": [
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            ],
            "text": "geber"
          },
          {
            "bbox": [
              96.04791,
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              121.84812,
              542.792
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              124.92396,
              535.432,
              153.68787,
              542.792
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              156.76371,
              535.432,
              168.40224,
              542.792
            ],
            "text": "der"
          },
          {
            "bbox": [
              171.47808,
              535.432,
              188.98794,
              542.792
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              192.06378,
              535.432,
              200.67453,
              542.792
            ],
            "text": "im"
          },
          {
            "bbox": [
              203.74236,
              535.432,
              232.97085,
              542.792
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              236.04669,
              535.432,
              254.88621,
              542.792
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              257.96205,
              535.432,
              289.32921,
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            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
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          98.74728,
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        ],
        "id": "pdf-011-line-082",
        "source_page": 11,
        "text": "ist, und",
        "words": [
          {
            "bbox": [
              72.3303,
              545.0,
              82.86345,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              85.09023,
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              98.74728,
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            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-083",
        "source_page": 11,
        "text": "c) die Vergütungen nicht von einer Betriebsstätte oder einer",
        "words": [
          {
            "bbox": [
              59.58639,
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              65.95434,
              566.032
            ],
            "text": "c)"
          },
          {
            "bbox": [
              72.34632,
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              83.17584,
              566.032
            ],
            "text": "die"
          },
          {
            "bbox": [
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              132.98202,
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            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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              154.60101,
              566.032
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              158.63004,
              558.68,
              171.68634,
              566.04
            ],
            "text": "von"
          },
          {
            "bbox": [
              175.79547,
              558.68,
              193.29732,
              566.04
            ],
            "text": "einer"
          },
          {
            "bbox": [
              197.40645,
              558.68,
              247.38885,
              566.04
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              251.49798,
              558.68,
              267.81435,
              566.04
            ],
            "text": "oder"
          },
          {
            "bbox": [
              271.92348,
              558.68,
              289.33722,
              566.04
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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          289.4013,
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        ],
        "id": "pdf-011-line-085",
        "source_page": 11,
        "text": "festen Einrichtung getragen werden, die der Arbeitgeber im",
        "words": [
          {
            "bbox": [
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              94.29372,
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            ],
            "text": "festen"
          },
          {
            "bbox": [
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              137.69991,
              575.608
            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
              140.75172,
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              172.49535,
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            ],
            "text": "getragen"
          },
          {
            "bbox": [
              175.54716,
              568.248,
              204.21495,
              575.608
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              207.26676,
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              218.09628,
              575.608
            ],
            "text": "die"
          },
          {
            "bbox": [
              221.14809,
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              232.86672,
              575.608
            ],
            "text": "der"
          },
          {
            "bbox": [
              235.91853,
              568.248,
              277.73874,
              575.608
            ],
            "text": "Arbeitgeber"
          },
          {
            "bbox": [
              280.79055,
              568.248,
              289.4013,
              575.608
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-087",
        "source_page": 11,
        "text": "anderen Staat hat.",
        "words": [
          {
            "bbox": [
              72.40239,
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              101.54277,
              585.176
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              103.76955,
              577.816,
              122.60106,
              585.176
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              124.82784,
              577.816,
              138.3327,
              585.176
            ],
            "text": "hat."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-011-line-088",
        "source_page": 11,
        "text": "(3) Die Bestimmungen des Absatzes 2 finden keine Anwen-",
        "words": [
          {
            "bbox": [
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              76.71177,
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              80.20413,
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              91.91475,
              598.848
            ],
            "text": "Die"
          },
          {
            "bbox": [
              95.40711,
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              149.40252,
              598.848
            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
              152.83881,
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              165.89511,
              598.848
            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "Absatzes"
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            "text": "2"
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            "text": "finden"
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            "text": "keine"
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            "text": "Anwen-"
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        "text": "dung auf Vergütungen für Arbeit im Rahmen gewerbsmäßiger",
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        "text": "Arbeitnehmerüberlassung.",
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        "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
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            "text": "Ungeachtet"
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        "text": "kels können Vergütungen für eine an Bord eines Seeschiffs oder",
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            "text": "eine"
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            "text": "an"
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            "text": "eines"
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            "text": "im"
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            "text": "Schiffes"
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            "text": "Binnenverkehr"
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            "text": "dem"
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            "text": "sich"
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        "text": "Artikel 16",
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            "text": "Artikel"
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            "text": "Aufsichtsrats-"
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        "text": "Zahlungen, die eine in einem Vertragsstaat ansässige Person in",
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            "text": "einem"
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            "text": "anderen"
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          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-003",
        "source_page": 12,
        "text": "Artikel 17",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "17"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-005",
        "source_page": 12,
        "text": "Künstler und Sportler",
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          {
            "bbox": [
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            ],
            "text": "Künstler"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "Sportler"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-007",
        "source_page": 12,
        "text": "(1) Ungeachtet der Artikel 7, 14 und 15 können Einkünfte, die",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Ungeachtet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "7,"
          },
          {
            "bbox": [
              176.2594,
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            ],
            "text": "14"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              203.97671,
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              212.86159,
              113.432
            ],
            "text": "15"
          },
          {
            "bbox": [
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              241.82534,
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              282.57434,
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            ],
            "text": "die"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-009",
        "source_page": 12,
        "text": "eine in einem Vertragsstaat ansässige Person als Künstler, wie",
        "words": [
          {
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "Künstler,"
          },
          {
            "bbox": [
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            ],
            "text": "wie"
          }
        ]
      },
      {
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        "id": "pdf-012-line-011",
        "source_page": 12,
        "text": "Bühnen-, Film-, Rundfunk- und Fernsehkünstler sowie Musiker,",
        "words": [
          {
            "bbox": [
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              96.86277,
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            ],
            "text": "Bühnen-,"
          },
          {
            "bbox": [
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              119.93789,
              132.568
            ],
            "text": "Film-,"
          },
          {
            "bbox": [
              122.74238,
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              160.34332,
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            ],
            "text": "Rundfunk-"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "Fernsehkünstler"
          },
          {
            "bbox": [
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            ],
            "text": "sowie"
          },
          {
            "bbox": [
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            ],
            "text": "Musiker,"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-013",
        "source_page": 12,
        "text": "oder als Sportler aus ihrer im anderen Vertragsstaat persönlich",
        "words": [
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "Sportler"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            "text": "persönlich"
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        ]
      },
      {
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        "id": "pdf-012-line-015",
        "source_page": 12,
        "text": "ausgeübten Tätigkeit bezieht, im anderen Staat besteuert wer-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ausgeübten"
          },
          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "bezieht,"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "wer-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-017",
        "source_page": 12,
        "text": "den.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "den."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-019",
        "source_page": 12,
        "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-",
        "words": [
          {
            "bbox": [
              72.48528,
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              81.06654,
              174.904
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              83.29575,
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              108.89571,
              174.904
            ],
            "text": "Fließen"
          },
          {
            "bbox": [
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              144.42724,
              174.904
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
              161.61373,
              167.544,
              179.07188,
              174.904
            ],
            "text": "einer"
          },
          {
            "bbox": [
              181.30109,
              167.544,
              194.32479,
              174.904
            ],
            "text": "von"
          },
          {
            "bbox": [
              196.554,
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            ],
            "text": "einem"
          },
          {
            "bbox": [
              220.39616,
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            ],
            "text": "Künstler"
          },
          {
            "bbox": [
              252.07651,
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              174.904
            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Sport-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-012-line-021",
        "source_page": 12,
        "text": "ler in dieser Eigenschaft persönlich ausgeübten Tätigkeit nicht",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ler"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
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            ],
            "text": "Eigenschaft"
          },
          {
            "bbox": [
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            ],
            "text": "persönlich"
          },
          {
            "bbox": [
              196.56998,
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            ],
            "text": "ausgeübten"
          },
          {
            "bbox": [
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-023",
        "source_page": 12,
        "text": "dem Künstler oder Sportler selbst, sondern einer anderen Per-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Künstler"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Sportler"
          },
          {
            "bbox": [
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            ],
            "text": "selbst,"
          },
          {
            "bbox": [
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            ],
            "text": "sondern"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              245.86828,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Per-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-025",
        "source_page": 12,
        "text": "son zu, so können diese Einkünfte ungeachtet der Artikel 7, 14",
        "words": [
          {
            "bbox": [
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            ],
            "text": "son"
          },
          {
            "bbox": [
              79.9,
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              90.39886,
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            ],
            "text": "zu,"
          },
          {
            "bbox": [
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              101.86451,
              203.608
            ],
            "text": "so"
          },
          {
            "bbox": [
              104.7489,
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              131.09992,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              133.98431,
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            ],
            "text": "diese"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              192.14352,
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            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              235.13771,
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              246.82708,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "7,"
          },
          {
            "bbox": [
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            ],
            "text": "14"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-027",
        "source_page": 12,
        "text": "und 15 in dem Vertragsstaat besteuert werden, in dem der",
        "words": [
          {
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "15"
          },
          {
            "bbox": [
              95.6403,
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              101.85652,
              213.176
            ],
            "text": "in"
          },
          {
            "bbox": [
              106.4268,
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              122.27097,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              250.47851,
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              256.69473,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              261.26501,
              205.816,
              277.10918,
              213.176
            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-029",
        "source_page": 12,
        "text": "Künstler oder Sportler seine Tätigkeit ausübt.",
        "words": [
          {
            "bbox": [
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              93.44305,
              222.744
            ],
            "text": "Künstler"
          },
          {
            "bbox": [
              95.66427,
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              111.9399,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              114.16112,
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              142.56557,
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            ],
            "text": "Sportler"
          },
          {
            "bbox": [
              144.78679,
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              163.57927,
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            ],
            "text": "seine"
          },
          {
            "bbox": [
              165.80049,
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              196.28234,
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            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              198.50356,
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              225.15021,
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            ],
            "text": "ausübt."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-031",
        "source_page": 12,
        "text": "(3) Die Absätze 1 und 2 gelten nicht für Einkünfte aus der von",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              83.54344,
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              95.23281,
              236.384
            ],
            "text": "Die"
          },
          {
            "bbox": [
              97.70971,
              229.024,
              126.55361,
              236.384
            ],
            "text": "Absätze"
          },
          {
            "bbox": [
              129.03051,
              229.024,
              133.47295,
              236.384
            ],
            "text": "1"
          },
          {
            "bbox": [
              135.94985,
              229.024,
              149.5728,
              236.384
            ],
            "text": "und"
          },
          {
            "bbox": [
              152.0497,
              229.024,
              156.49214,
              236.384
            ],
            "text": "2"
          },
          {
            "bbox": [
              158.96904,
              229.024,
              180.86963,
              236.384
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              183.34653,
              229.024,
              200.7887,
              236.384
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              203.2656,
              229.024,
              212.73375,
              236.384
            ],
            "text": "für"
          },
          {
            "bbox": [
              215.21065,
              229.024,
              248.51297,
              236.384
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              250.98987,
              229.024,
              263.71794,
              236.384
            ],
            "text": "aus"
          },
          {
            "bbox": [
              266.19484,
              229.024,
              277.88421,
              236.384
            ],
            "text": "der"
          },
          {
            "bbox": [
              280.36111,
              229.024,
              293.38481,
              236.384
            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
          64.00789,
          238.592,
          293.36883,
          245.952
        ],
        "id": "pdf-012-line-033",
        "source_page": 12,
        "text": "Künstlern oder Sportlern in einem Vertragsstaat ausgeübten",
        "words": [
          {
            "bbox": [
              64.00789,
              238.592,
              97.88549,
              245.952
            ],
            "text": "Künstlern"
          },
          {
            "bbox": [
              102.71944,
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              118.99507,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              123.82902,
              238.592,
              156.67591,
              245.952
            ],
            "text": "Sportlern"
          },
          {
            "bbox": [
              161.50986,
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              167.72608,
              245.952
            ],
            "text": "in"
          },
          {
            "bbox": [
              172.56003,
              238.592,
              194.17298,
              245.952
            ],
            "text": "einem"
          },
          {
            "bbox": [
              199.00693,
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              246.49949,
              245.952
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              251.33344,
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            ],
            "text": "ausgeübten"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-035",
        "source_page": 12,
        "text": "Tätigkeit, wenn der Aufenthalt in diesem Staat ganz oder über-",
        "words": [
          {
            "bbox": [
              63.99191,
              248.16,
              96.69498,
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            ],
            "text": "Tätigkeit,"
          },
          {
            "bbox": [
              99.57138,
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              118.80331,
              255.52
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              121.67971,
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              133.36908,
              255.52
            ],
            "text": "der"
          },
          {
            "bbox": [
              136.24548,
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              172.5041,
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            ],
            "text": "Aufenthalt"
          },
          {
            "bbox": [
              175.3805,
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              181.59672,
              255.52
            ],
            "text": "in"
          },
          {
            "bbox": [
              184.47312,
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              210.3767,
              255.52
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              213.2531,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "ganz"
          },
          {
            "bbox": [
              254.96889,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              274.12092,
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            ],
            "text": "über-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-037",
        "source_page": 12,
        "text": "wiegend aus öffentlichen Mitteln des anderen Staates, eines",
        "words": [
          {
            "bbox": [
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              94.16215,
              265.088
            ],
            "text": "wiegend"
          },
          {
            "bbox": [
              98.50072,
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              111.22879,
              265.088
            ],
            "text": "aus"
          },
          {
            "bbox": [
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              157.14732,
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              161.48589,
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              185.75951,
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            ],
            "text": "Mitteln"
          },
          {
            "bbox": [
              190.09808,
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              203.12178,
              265.088
            ],
            "text": "des"
          },
          {
            "bbox": [
              207.46035,
              257.728,
              236.61586,
              265.088
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              240.95443,
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              270.23778,
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            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              274.57635,
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            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-039",
        "source_page": 12,
        "text": "seiner Länder oder einer ihrer Gebietskörperschaften oder von",
        "words": [
          {
            "bbox": [
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              267.296,
              85.44506,
              274.656
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              88.70498,
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              113.56986,
              274.656
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              116.82978,
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              133.10541,
              274.656
            ],
            "text": "oder"
          },
          {
            "bbox": [
              136.36533,
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              153.82348,
              274.656
            ],
            "text": "einer"
          },
          {
            "bbox": [
              157.07541,
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              172.9036,
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              176.16352,
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-041",
        "source_page": 12,
        "text": "einer im anderen Staat als gemeinnützig anerkannten Einrichtung",
        "words": [
          {
            "bbox": [
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              81.45006,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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              91.90098,
              284.224
            ],
            "text": "im"
          },
          {
            "bbox": [
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              122.91816,
              284.224
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              124.77983,
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              143.57231,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              145.43398,
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              155.49339,
              284.224
            ],
            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "gemeinnützig"
          },
          {
            "bbox": [
              206.99693,
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            ],
            "text": "anerkannten"
          },
          {
            "bbox": [
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            ],
            "text": "Einrichtung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-043",
        "source_page": 12,
        "text": "finanziert wird. In diesem Fall können die Einkünfte nur in dem",
        "words": [
          {
            "bbox": [
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              96.38337,
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            ],
            "text": "finanziert"
          },
          {
            "bbox": [
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              116.8937,
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            ],
            "text": "wird."
          },
          {
            "bbox": [
              119.95387,
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              126.46572,
              293.792
            ],
            "text": "In"
          },
          {
            "bbox": [
              129.52589,
              286.432,
              155.42947,
              293.792
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              158.48964,
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            ],
            "text": "Fall"
          },
          {
            "bbox": [
              173.99024,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              203.40143,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              268.23229,
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              274.44851,
              293.792
            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-045",
        "source_page": 12,
        "text": "Vertragsstaat besteuert werden, in dem die Person ansässig ist.",
        "words": [
          {
            "bbox": [
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              111.48447,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              150.11612,
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              178.8162,
              303.36
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              181.26114,
              296.0,
              187.47736,
              303.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              189.91431,
              296.0,
              205.75848,
              303.36
            ],
            "text": "dem"
          },
          {
            "bbox": [
              208.20342,
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              219.0059,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              246.60336,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-048",
        "source_page": 12,
        "text": "Artikel 18",
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          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "18"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-050",
        "source_page": 12,
        "text": "Ruhegehälter, Renten und ähnliche Vergütungen",
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          {
            "bbox": [
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              139.68917,
              339.056
            ],
            "text": "Ruhegehälter,"
          },
          {
            "bbox": [
              141.91039,
              331.672,
              169.14031,
              339.056
            ],
            "text": "Renten"
          },
          {
            "bbox": [
              171.36153,
              331.672,
              185.71956,
              339.056
            ],
            "text": "und"
          },
          {
            "bbox": [
              187.94078,
              331.672,
              220.02862,
              339.056
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              222.24984,
              331.68,
              271.09271,
              339.064
            ],
            "text": "Vergütungen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-052",
        "source_page": 12,
        "text": "(1) Vorbehaltlich des Artikels 19 Absatz 2 können Ruhegehälter",
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          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Vorbehaltlich"
          },
          {
            "bbox": [
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              144.24347,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Artikels"
          },
          {
            "bbox": [
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              183.15477,
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            ],
            "text": "19"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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            ],
            "text": "2"
          },
          {
            "bbox": [
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              244.03857,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              245.86828,
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              293.36883,
              352.672
            ],
            "text": "Ruhegehälter"
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-054",
        "source_page": 12,
        "text": "und ähnliche Vergütungen oder Renten, die eine in einem Ver-",
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          {
            "bbox": [
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              77.61486,
              362.24
            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
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              159.18477,
              362.24
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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              354.88,
              178.58449,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              181.70858,
              354.88,
              209.38594,
              362.24
            ],
            "text": "Renten,"
          },
          {
            "bbox": [
              212.51003,
              354.88,
              223.31251,
              362.24
            ],
            "text": "die"
          },
          {
            "bbox": [
              226.4366,
              354.88,
              241.23408,
              362.24
            ],
            "text": "eine"
          },
          {
            "bbox": [
              244.35817,
              354.88,
              250.57439,
              362.24
            ],
            "text": "in"
          },
          {
            "bbox": [
              253.69848,
              354.88,
              275.30344,
              362.24
            ],
            "text": "einem"
          },
          {
            "bbox": [
              278.42753,
              354.88,
              293.36883,
              362.24
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-056",
        "source_page": 12,
        "text": "tragsstaat ansässige Person aus dem anderen Vertragsstaat",
        "words": [
          {
            "bbox": [
              63.99191,
              364.448,
              99.65128,
              371.808
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
              104.26151,
              364.448,
              139.92088,
              371.808
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              144.53111,
              364.448,
              169.69162,
              371.808
            ],
            "text": "Person"
          },
          {
            "bbox": [
              174.30185,
              364.448,
              187.02992,
              371.808
            ],
            "text": "aus"
          },
          {
            "bbox": [
              191.64015,
              364.448,
              207.48432,
              371.808
            ],
            "text": "dem"
          },
          {
            "bbox": [
              212.09455,
              364.448,
              241.25006,
              371.808
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              245.86029,
              364.448,
              293.35285,
              371.808
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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          252.0845,
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        ],
        "id": "pdf-012-line-058",
        "source_page": 12,
        "text": "erhält, nur im erstgenannten Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.97593,
              374.016,
              86.18813,
              381.376
            ],
            "text": "erhält,"
          },
          {
            "bbox": [
              88.40935,
              374.016,
              99.9549,
              381.376
            ],
            "text": "nur"
          },
          {
            "bbox": [
              102.17612,
              374.016,
              110.76537,
              381.376
            ],
            "text": "im"
          },
          {
            "bbox": [
              112.98659,
              374.016,
              164.1945,
              381.376
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              166.41572,
              374.016,
              185.2082,
              381.376
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              187.42143,
              374.016,
              221.1632,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              223.38442,
              374.016,
              252.0845,
              381.376
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-060",
        "source_page": 12,
        "text": "(2) Bezüge, die eine in einem Vertragsstaat ansässige natür-",
        "words": [
          {
            "bbox": [
              72.48528,
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              81.06654,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              84.20661,
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              113.34614,
              395.016
            ],
            "text": "Bezüge,"
          },
          {
            "bbox": [
              116.48621,
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              127.28869,
              395.016
            ],
            "text": "die"
          },
          {
            "bbox": [
              130.42876,
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              145.22624,
              395.016
            ],
            "text": "eine"
          },
          {
            "bbox": [
              148.36631,
              387.656,
              154.58253,
              395.016
            ],
            "text": "in"
          },
          {
            "bbox": [
              157.7226,
              387.656,
              179.33555,
              395.016
            ],
            "text": "einem"
          },
          {
            "bbox": [
              182.47562,
              387.656,
              229.96818,
              395.016
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              233.10825,
              387.656,
              268.76762,
              395.016
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              271.90769,
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              293.36883,
              395.016
            ],
            "text": "natür-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-062",
        "source_page": 12,
        "text": "liche Person aus der gesetzlichen Sozialversicherung des ande-",
        "words": [
          {
            "bbox": [
              63.99191,
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              80.56317,
              404.584
            ],
            "text": "liche"
          },
          {
            "bbox": [
              83.06404,
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              108.21656,
              404.584
            ],
            "text": "Person"
          },
          {
            "bbox": [
              110.71743,
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              123.4455,
              404.584
            ],
            "text": "aus"
          },
          {
            "bbox": [
              125.94637,
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              137.63574,
              404.584
            ],
            "text": "der"
          },
          {
            "bbox": [
              140.13661,
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              184.66488,
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            ],
            "text": "gesetzlichen"
          },
          {
            "bbox": [
              187.16575,
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              254.47351,
              404.584
            ],
            "text": "Sozialversicherung"
          },
          {
            "bbox": [
              256.97438,
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              269.99808,
              404.584
            ],
            "text": "des"
          },
          {
            "bbox": [
              272.49895,
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              293.36883,
              404.584
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-064",
        "source_page": 12,
        "text": "ren Vertragsstaats erhält, können abweichend von Absatz 1 nur",
        "words": [
          {
            "bbox": [
              63.99191,
              406.792,
              75.38565,
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            ],
            "text": "ren"
          },
          {
            "bbox": [
              78.01436,
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              129.50192,
              414.152
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              132.13063,
              406.792,
              154.32685,
              414.152
            ],
            "text": "erhält,"
          },
          {
            "bbox": [
              156.95556,
              406.792,
              183.30658,
              414.152
            ],
            "text": "können"
          },
          {
            "bbox": [
              185.93529,
              406.792,
              229.28903,
              414.152
            ],
            "text": "abweichend"
          },
          {
            "bbox": [
              231.91774,
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              244.94144,
              414.152
            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              274.75213,
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              279.19457,
              414.152
            ],
            "text": "1"
          },
          {
            "bbox": [
              281.82328,
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              293.36883,
              414.152
            ],
            "text": "nur"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-066",
        "source_page": 12,
        "text": "in diesem anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
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              70.20813,
              423.72
            ],
            "text": "in"
          },
          {
            "bbox": [
              72.42935,
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              98.33293,
              423.72
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              100.55415,
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              129.70966,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              131.93088,
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              150.72336,
              423.72
            ],
            "text": "Staat"
          },
          {
            "bbox": [
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              186.67836,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              188.89958,
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            ],
            "text": "werden."
          }
        ]
      },
      {
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        ],
        "id": "pdf-012-line-068",
        "source_page": 12,
        "text": "(3) Wiederkehrende und einmalige Vergütungen, die ein Ver-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
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            ],
            "text": "Wiederkehrende"
          },
          {
            "bbox": [
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              159.47241,
              437.36
            ],
            "text": "und"
          },
          {
            "bbox": [
              162.62846,
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              196.66586,
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            ],
            "text": "einmalige"
          },
          {
            "bbox": [
              199.8299,
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              247.63407,
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            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
              250.79811,
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              261.60059,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              264.76463,
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              275.27148,
              437.36
            ],
            "text": "ein"
          },
          {
            "bbox": [
              278.43552,
              430.0,
              293.36883,
              437.36
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-070",
        "source_page": 12,
        "text": "tragsstaat, eines seiner Länder oder eine ihrer Gebietskörper-",
        "words": [
          {
            "bbox": [
              63.99191,
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              101.8725,
              446.928
            ],
            "text": "tragsstaat,"
          },
          {
            "bbox": [
              105.53192,
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              124.3244,
              446.928
            ],
            "text": "eines"
          },
          {
            "bbox": [
              127.98382,
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              149.43697,
              446.928
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              153.09639,
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              177.96127,
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            ],
            "text": "Länder"
          },
          {
            "bbox": [
              181.62069,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              201.55574,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              220.01264,
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              239.50025,
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            ],
            "text": "Gebietskörper-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-072",
        "source_page": 12,
        "text": "schaften an eine im anderen Vertragsstaat ansässige Person als",
        "words": [
          {
            "bbox": [
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              94.62557,
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            ],
            "text": "schaften"
          },
          {
            "bbox": [
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              105.26026,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              107.24977,
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              122.31092,
              456.496
            ],
            "text": "eine"
          },
          {
            "bbox": [
              124.30043,
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              132.97757,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              134.96708,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-074",
        "source_page": 12,
        "text": "Entschädigung für politische Verfolgung oder für Unrecht oder",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Entschädigung"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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              466.064
            ],
            "text": "politische"
          },
          {
            "bbox": [
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              466.064
            ],
            "text": "Verfolgung"
          },
          {
            "bbox": [
              213.48481,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              232.76468,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              245.14918,
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            ],
            "text": "Unrecht"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-076",
        "source_page": 12,
        "text": "Schäden aufgrund von Kriegshandlungen (einschließlich Wieder-",
        "words": [
          {
            "bbox": [
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              95.66427,
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            ],
            "text": "Schäden"
          },
          {
            "bbox": [
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              131.65922,
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              144.68292,
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            ],
            "text": "von"
          },
          {
            "bbox": [
              146.6964,
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            ],
            "text": "Kriegshandlungen"
          },
          {
            "bbox": [
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              475.624
            ],
            "text": "(einschließlich"
          },
          {
            "bbox": [
              265.1082,
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            ],
            "text": "Wieder-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-078",
        "source_page": 12,
        "text": "gutmachungsleistungen) oder des Wehr- oder Zivildienstes oder",
        "words": [
          {
            "bbox": [
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              151.46643,
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            ],
            "text": "gutmachungsleistungen)"
          },
          {
            "bbox": [
              153.78353,
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              170.05916,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              172.37626,
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              185.39996,
              485.2
            ],
            "text": "des"
          },
          {
            "bbox": [
              187.71706,
              477.84,
              209.61765,
              485.2
            ],
            "text": "Wehr-"
          },
          {
            "bbox": [
              211.93475,
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              228.21038,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              230.52748,
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              274.7761,
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            ],
            "text": "Zivildienstes"
          },
          {
            "bbox": [
              277.0932,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-080",
        "source_page": 12,
        "text": "eines Verbrechens, einer Impfung oder ähnlicher Vorkommnisse",
        "words": [
          {
            "bbox": [
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              82.78439,
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              85.2533,
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              132.45822,
              494.768
            ],
            "text": "Verbrechens,"
          },
          {
            "bbox": [
              134.92713,
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              152.37729,
              494.768
            ],
            "text": "einer"
          },
          {
            "bbox": [
              154.8462,
              487.408,
              184.30533,
              494.768
            ],
            "text": "Impfung"
          },
          {
            "bbox": [
              186.77424,
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              203.04987,
              494.768
            ],
            "text": "oder"
          },
          {
            "bbox": [
              205.51878,
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              237.92622,
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            ],
            "text": "ähnlicher"
          },
          {
            "bbox": [
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            ],
            "text": "Vorkommnisse"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-082",
        "source_page": 12,
        "text": "zahlt, können abweichend von Absatz 1 nur im erstgenannten",
        "words": [
          {
            "bbox": [
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              83.07203,
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            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
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              112.82679,
              504.336
            ],
            "text": "können"
          },
          {
            "bbox": [
              116.23053,
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              159.58427,
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            ],
            "text": "abweichend"
          },
          {
            "bbox": [
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              176.01171,
              504.336
            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
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              211.8149,
              504.328
            ],
            "text": "1"
          },
          {
            "bbox": [
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              226.76419,
              504.328
            ],
            "text": "nur"
          },
          {
            "bbox": [
              230.16793,
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              238.75718,
              504.328
            ],
            "text": "im"
          },
          {
            "bbox": [
              242.16092,
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              293.36883,
              504.328
            ],
            "text": "erstgenannten"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-084",
        "source_page": 12,
        "text": "Staat besteuert werden.",
        "words": [
          {
            "bbox": [
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              82.78439,
              513.896
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              85.00561,
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              118.74738,
              513.896
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              120.9686,
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              149.66868,
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-085",
        "source_page": 12,
        "text": "(4) Der Begriff „Rente“ bedeutet einen bestimmten Betrag, der",
        "words": [
          {
            "bbox": [
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              81.07453,
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            ],
            "text": "(4)"
          },
          {
            "bbox": [
              83.24781,
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              95.82407,
              527.536
            ],
            "text": "Der"
          },
          {
            "bbox": [
              97.99735,
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              121.51192,
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            ],
            "text": "Begriff"
          },
          {
            "bbox": [
              123.6852,
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            ],
            "text": "„Rente“"
          },
          {
            "bbox": [
              153.67966,
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              185.50383,
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            ],
            "text": "bedeutet"
          },
          {
            "bbox": [
              187.67711,
              520.176,
              206.91703,
              527.536
            ],
            "text": "einen"
          },
          {
            "bbox": [
              209.09031,
              520.176,
              251.2855,
              527.536
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              253.45878,
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              279.49819,
              527.536
            ],
            "text": "Betrag,"
          },
          {
            "bbox": [
              281.67147,
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              293.36084,
              527.536
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-087",
        "source_page": 12,
        "text": "regelmäßig zu festgesetzten Zeitpunkten lebenslänglich oder",
        "words": [
          {
            "bbox": [
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              103.49447,
              537.104
            ],
            "text": "regelmäßig"
          },
          {
            "bbox": [
              108.28847,
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              116.56611,
              537.104
            ],
            "text": "zu"
          },
          {
            "bbox": [
              121.36011,
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              169.3081,
              537.104
            ],
            "text": "festgesetzten"
          },
          {
            "bbox": [
              174.1021,
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              216.58493,
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            ],
            "text": "Zeitpunkten"
          },
          {
            "bbox": [
              221.37893,
              529.744,
              272.29121,
              537.104
            ],
            "text": "lebenslänglich"
          },
          {
            "bbox": [
              277.08521,
              529.744,
              293.36084,
              537.104
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
          539.312,
          293.37682,
          546.672
        ],
        "id": "pdf-012-line-089",
        "source_page": 12,
        "text": "während eines bestimmten oder bestimmbaren Zeitabschnitts",
        "words": [
          {
            "bbox": [
              63.98392,
              539.312,
              94.90522,
              546.672
            ],
            "text": "während"
          },
          {
            "bbox": [
              98.78037,
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              117.57285,
              546.672
            ],
            "text": "eines"
          },
          {
            "bbox": [
              121.448,
              539.312,
              163.64319,
              546.672
            ],
            "text": "bestimmten"
          },
          {
            "bbox": [
              167.51834,
              539.312,
              183.79397,
              546.672
            ],
            "text": "oder"
          },
          {
            "bbox": [
              187.66912,
              539.312,
              239.03683,
              546.672
            ],
            "text": "bestimmbaren"
          },
          {
            "bbox": [
              242.91198,
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              293.37682,
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            ],
            "text": "Zeitabschnitts"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-091",
        "source_page": 12,
        "text": "aufgrund einer Verpflichtung zahlbar ist, die diese Zahlungen als",
        "words": [
          {
            "bbox": [
              63.99191,
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              95.9599,
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              98.29298,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              118.08421,
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              165.28913,
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            ],
            "text": "Verpflichtung"
          },
          {
            "bbox": [
              167.62221,
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            ],
            "text": "zahlbar"
          },
          {
            "bbox": [
              195.98671,
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              208.82664,
              548.88,
              219.62912,
              556.24
            ],
            "text": "die"
          },
          {
            "bbox": [
              221.9622,
              548.88,
              241.05031,
              556.24
            ],
            "text": "diese"
          },
          {
            "bbox": [
              243.38339,
              548.88,
              280.97634,
              556.24
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              283.30942,
              548.88,
              293.36883,
              556.24
            ],
            "text": "als"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-012-line-093",
        "source_page": 12,
        "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-",
        "words": [
          {
            "bbox": [
              63.99191,
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              115.48746,
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            ],
            "text": "Gegenleistung"
          },
          {
            "bbox": [
              118.28396,
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              127.75211,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              130.54861,
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              145.34609,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              148.14259,
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              154.35881,
              565.808
            ],
            "text": "in"
          },
          {
            "bbox": [
              157.15531,
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              174.0222,
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            ],
            "text": "Geld"
          },
          {
            "bbox": [
              176.8187,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              195.89882,
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            ],
            "text": "Geldeswert"
          },
          {
            "bbox": [
              239.37241,
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            ],
            "text": "bewirkte"
          },
          {
            "bbox": [
              272.64277,
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              565.808
            ],
            "text": "ange-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-095",
        "source_page": 12,
        "text": "messene Leistung vorsieht.",
        "words": [
          {
            "bbox": [
              63.98392,
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              96.11171,
              575.376
            ],
            "text": "messene"
          },
          {
            "bbox": [
              98.33293,
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              128.82277,
              575.376
            ],
            "text": "Leistung"
          },
          {
            "bbox": [
              131.04399,
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              161.52584,
              575.376
            ],
            "text": "vorsieht."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-096",
        "source_page": 12,
        "text": "(5) Unterhaltszahlungen, einschließlich derjenigen für Kinder,",
        "words": [
          {
            "bbox": [
              72.48528,
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              81.06654,
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            ],
            "text": "(5)"
          },
          {
            "bbox": [
              84.43033,
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              159.89588,
              589.016
            ],
            "text": "Unterhaltszahlungen,"
          },
          {
            "bbox": [
              163.25967,
              581.656,
              211.05585,
              589.016
            ],
            "text": "einschließlich"
          },
          {
            "bbox": [
              214.41964,
              581.656,
              251.71696,
              589.016
            ],
            "text": "derjenigen"
          },
          {
            "bbox": [
              255.08075,
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              264.5489,
              589.016
            ],
            "text": "für"
          },
          {
            "bbox": [
              267.91269,
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            ],
            "text": "Kinder,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-098",
        "source_page": 12,
        "text": "die eine in einem Vertragsstaat ansässige Person an eine im",
        "words": [
          {
            "bbox": [
              63.99191,
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              74.79439,
              598.584
            ],
            "text": "die"
          },
          {
            "bbox": [
              78.74145,
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              93.53893,
              598.584
            ],
            "text": "eine"
          },
          {
            "bbox": [
              97.48599,
              591.224,
              103.70221,
              598.584
            ],
            "text": "in"
          },
          {
            "bbox": [
              107.64927,
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              129.26222,
              598.584
            ],
            "text": "einem"
          },
          {
            "bbox": [
              133.20928,
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              180.70184,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              184.6489,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              224.25533,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              253.35491,
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              262.08798,
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            ],
            "text": "an"
          },
          {
            "bbox": [
              266.03504,
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              280.83252,
              598.584
            ],
            "text": "eine"
          },
          {
            "bbox": [
              284.77958,
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            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-100",
        "source_page": 12,
        "text": "anderen Vertragsstaat ansässige Person zahlt, sind in dem ande-",
        "words": [
          {
            "bbox": [
              63.99191,
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              93.14742,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.01708,
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              142.50964,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              144.3793,
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              180.03867,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              181.90833,
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              207.06085,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
              229.88029,
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            ],
            "text": "sind"
          },
          {
            "bbox": [
              246.69924,
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              252.91546,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              254.78512,
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              270.62929,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              272.49895,
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              293.36883,
              608.152
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-102",
        "source_page": 12,
        "text": "ren Staat von der Steuer befreit. Das gilt nicht, soweit die Unter-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ren"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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              111.78809,
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            ],
            "text": "von"
          },
          {
            "bbox": [
              114.08122,
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              125.77059,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              128.06372,
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              151.44246,
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            ],
            "text": "Steuer"
          },
          {
            "bbox": [
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            ],
            "text": "befreit."
          },
          {
            "bbox": [
              180.86963,
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              194.78022,
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            ],
            "text": "Das"
          },
          {
            "bbox": [
              197.07335,
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              207.72402,
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
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            ],
            "text": "nicht,"
          },
          {
            "bbox": [
              231.99764,
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              255.21658,
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            ],
            "text": "soweit"
          },
          {
            "bbox": [
              257.50971,
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              268.31219,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              270.58135,
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            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-104",
        "source_page": 12,
        "text": "haltszahlungen im erstgenannten Staat bei der Berechnung des",
        "words": [
          {
            "bbox": [
              63.99191,
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              117.55687,
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            ],
            "text": "haltszahlungen"
          },
          {
            "bbox": [
              120.17759,
              619.928,
              128.76684,
              627.288
            ],
            "text": "im"
          },
          {
            "bbox": [
              131.38756,
              619.928,
              182.59547,
              627.288
            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              185.21619,
              619.928,
              204.00867,
              627.288
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              206.62939,
              619.928,
              217.43187,
              627.288
            ],
            "text": "bei"
          },
          {
            "bbox": [
              220.05259,
              619.928,
              231.74196,
              627.288
            ],
            "text": "der"
          },
          {
            "bbox": [
              234.36268,
              619.928,
              277.72441,
              627.288
            ],
            "text": "Berechnung"
          },
          {
            "bbox": [
              280.34513,
              619.928,
              293.36883,
              627.288
            ],
            "text": "des"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-012-line-106",
        "source_page": 12,
        "text": "steuerpflichtigen Einkommens des Zahlungsverpflichteten ab-",
        "words": [
          {
            "bbox": [
              63.99191,
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              123.18183,
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            ],
            "text": "steuerpflichtigen"
          },
          {
            "bbox": [
              127.57633,
              629.496,
              173.76652,
              636.856
            ],
            "text": "Einkommens"
          },
          {
            "bbox": [
              178.16102,
              629.496,
              191.18472,
              636.856
            ],
            "text": "des"
          },
          {
            "bbox": [
              195.58721,
              629.496,
              276.82953,
              636.856
            ],
            "text": "Zahlungsverpflichteten"
          },
          {
            "bbox": [
              281.22403,
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              293.36084,
              636.856
            ],
            "text": "ab-"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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        ],
        "id": "pdf-012-line-108",
        "source_page": 12,
        "text": "zugsfähig sind; Steuerfreibeträge zur Milderung der sozialen",
        "words": [
          {
            "bbox": [
              63.98392,
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              98.30896,
              646.424
            ],
            "text": "zugsfähig"
          },
          {
            "bbox": [
              103.10296,
              639.064,
              120.27347,
              646.424
            ],
            "text": "sind;"
          },
          {
            "bbox": [
              125.06747,
              639.064,
              186.91007,
              646.424
            ],
            "text": "Steuerfreibeträge"
          },
          {
            "bbox": [
              191.70407,
              639.064,
              202.64238,
              646.424
            ],
            "text": "zur"
          },
          {
            "bbox": [
              207.43638,
              639.064,
              243.10374,
              646.424
            ],
            "text": "Milderung"
          },
          {
            "bbox": [
              247.89774,
              639.064,
              259.58711,
              646.424
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.38111,
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            ],
            "text": "sozialen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-110",
        "source_page": 12,
        "text": "Lasten gelten nicht als Abzug im Sinne dieser Bestimmung.",
        "words": [
          {
            "bbox": [
              63.99191,
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              87.9699,
              655.992
            ],
            "text": "Lasten"
          },
          {
            "bbox": [
              90.19112,
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              112.09171,
              655.992
            ],
            "text": "gelten"
          },
          {
            "bbox": [
              114.31293,
              648.632,
              131.77907,
              655.992
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              134.00029,
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              144.0597,
              655.992
            ],
            "text": "als"
          },
          {
            "bbox": [
              146.28092,
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              169.06041,
              655.992
            ],
            "text": "Abzug"
          },
          {
            "bbox": [
              171.28163,
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              179.87088,
              655.992
            ],
            "text": "im"
          },
          {
            "bbox": [
              182.0921,
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              202.21891,
              655.992
            ],
            "text": "Sinne"
          },
          {
            "bbox": [
              204.44013,
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              226.18891,
              655.992
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              228.41013,
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              275.78284,
              655.992
            ],
            "text": "Bestimmung."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-112",
        "source_page": 12,
        "text": "Artikel 19",
        "words": [
          {
            "bbox": [
              160.78277,
              669.344,
              185.47187,
              676.728
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              187.69309,
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              196.57797,
              676.728
            ],
            "text": "19"
          }
        ]
      },
      {
        "bbox": [
          142.95708,
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        ],
        "id": "pdf-012-line-114",
        "source_page": 12,
        "text": "Öffentlicher Dienst",
        "words": [
          {
            "bbox": [
              142.95708,
              681.816,
              187.77299,
              689.2
            ],
            "text": "Öffentlicher"
          },
          {
            "bbox": [
              189.99421,
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              214.40366,
              689.192
            ],
            "text": "Dienst"
          }
        ]
      },
      {
        "bbox": [
          72.49327,
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          81.07453,
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        ],
        "id": "pdf-012-line-116",
        "source_page": 12,
        "text": "(1)",
        "words": [
          {
            "bbox": [
              72.49327,
              687.88,
              81.07453,
              695.24
            ],
            "text": "(1)"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-118",
        "source_page": 12,
        "text": "a) Gehälter, Löhne und ähnliche Vergütungen, ausgenommen",
        "words": [
          {
            "bbox": [
              63.9999,
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              70.35994,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.74395,
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              109.29521,
              707.712
            ],
            "text": "Gehälter,"
          },
          {
            "bbox": [
              112.83478,
              700.352,
              135.03899,
              707.712
            ],
            "text": "Löhne"
          },
          {
            "bbox": [
              138.57856,
              700.352,
              152.20151,
              707.712
            ],
            "text": "und"
          },
          {
            "bbox": [
              155.73309,
              700.36,
              185.47986,
              707.72
            ],
            "text": "ähnliche"
          },
          {
            "bbox": [
              189.01943,
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              236.8236,
              707.72
            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
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              293.36084,
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            ],
            "text": "ausgenommen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-120",
        "source_page": 12,
        "text": "Ruhegehälter, die von einem Vertragsstaat, einem seiner",
        "words": [
          {
            "bbox": [
              76.73596,
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              126.45773,
              717.28
            ],
            "text": "Ruhegehälter,"
          },
          {
            "bbox": [
              131.24374,
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              142.04622,
              717.28
            ],
            "text": "die"
          },
          {
            "bbox": [
              146.83223,
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              159.85593,
              717.28
            ],
            "text": "von"
          },
          {
            "bbox": [
              164.64194,
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              186.25489,
              717.28
            ],
            "text": "einem"
          },
          {
            "bbox": [
              191.0409,
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              240.7387,
              717.28
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              245.52471,
              709.92,
              267.13766,
              717.28
            ],
            "text": "einem"
          },
          {
            "bbox": [
              271.92367,
              709.92,
              293.37682,
              717.28
            ],
            "text": "seiner"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-122",
        "source_page": 12,
        "text": "Länder oder einer ihrer Gebietskörperschaften oder einer",
        "words": [
          {
            "bbox": [
              76.74395,
              719.488,
              101.60883,
              726.848
            ],
            "text": "Länder"
          },
          {
            "bbox": [
              106.12318,
              719.488,
              122.39881,
              726.848
            ],
            "text": "oder"
          },
          {
            "bbox": [
              126.90517,
              719.488,
              144.36332,
              726.848
            ],
            "text": "einer"
          },
          {
            "bbox": [
              148.87767,
              719.488,
              164.70586,
              726.848
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              169.22021,
              719.488,
              250.60635,
              726.848
            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              255.1207,
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              271.39633,
              726.848
            ],
            "text": "oder"
          },
          {
            "bbox": [
              275.91068,
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              293.36883,
              726.848
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-124",
        "source_page": 12,
        "text": "anderen juristischen Person des öffentlichen Rechts dieses",
        "words": [
          {
            "bbox": [
              76.73596,
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              105.89147,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              109.09546,
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              149.4929,
              736.416
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              152.69689,
              729.056,
              177.84941,
              736.416
            ],
            "text": "Person"
          },
          {
            "bbox": [
              181.0534,
              729.056,
              194.0771,
              736.416
            ],
            "text": "des"
          },
          {
            "bbox": [
              197.28109,
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              736.416
            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              242.06504,
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              270.27773,
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            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-126",
        "source_page": 12,
        "text": "Staates an eine natürliche Person für die diesem Staat, einem",
        "words": [
          {
            "bbox": [
              76.73596,
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              103.81407,
              745.984
            ],
            "text": "Staates"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              133.04948,
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              169.87539,
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              195.04389,
              745.984
            ],
            "text": "Person"
          },
          {
            "bbox": [
              196.94551,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              208.31528,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
              248.82458,
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            ],
            "text": "Staat,"
          },
          {
            "bbox": [
              271.7399,
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            ],
            "text": "einem"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-128",
        "source_page": 12,
        "text": "seiner Länder, einer ihrer Gebietskörperschaften oder einer",
        "words": [
          {
            "bbox": [
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              98.18911,
              755.552
            ],
            "text": "seiner"
          },
          {
            "bbox": [
              101.473,
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              128.5591,
              755.552
            ],
            "text": "Länder,"
          },
          {
            "bbox": [
              131.84299,
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              149.30114,
              755.552
            ],
            "text": "einer"
          },
          {
            "bbox": [
              152.58503,
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              168.41322,
              755.552
            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              171.69711,
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
              256.35915,
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              272.63478,
              755.552
            ],
            "text": "oder"
          },
          {
            "bbox": [
              275.91867,
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              293.37682,
              755.552
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-130",
        "source_page": 12,
        "text": "anderen juristischen Person des öffentlichen Rechts geleiste-",
        "words": [
          {
            "bbox": [
              76.74395,
              757.76,
              105.89946,
              765.12
            ],
            "text": "anderen"
          },
          {
            "bbox": [
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              148.23847,
              765.12
            ],
            "text": "juristischen"
          },
          {
            "bbox": [
              150.18803,
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              175.34055,
              765.12
            ],
            "text": "Person"
          },
          {
            "bbox": [
              177.29011,
              757.76,
              190.31381,
              765.12
            ],
            "text": "des"
          },
          {
            "bbox": [
              192.26337,
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              233.83534,
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
              235.7849,
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
              262.74316,
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            ],
            "text": "geleiste-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-132",
        "source_page": 12,
        "text": "ten Dienste gezahlt werden, können nur in diesem Staat",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ten"
          },
          {
            "bbox": [
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              119.32266,
              774.688
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              123.72515,
              767.328,
              149.45295,
              774.688
            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
              153.85544,
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              182.55552,
              774.688
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              186.95801,
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              213.30903,
              774.688
            ],
            "text": "können"
          },
          {
            "bbox": [
              217.71152,
              767.328,
              229.25707,
              774.688
            ],
            "text": "nur"
          },
          {
            "bbox": [
              233.65956,
              767.328,
              239.87578,
              774.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              244.27827,
              767.328,
              270.17386,
              774.688
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-012-line-133",
        "source_page": 12,
        "text": "besteuert werden.",
        "words": [
          {
            "bbox": [
              76.73596,
              776.896,
              110.47773,
              784.256
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              112.69895,
              776.896,
              141.39903,
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-003",
        "source_page": 13,
        "text": "b) Diese Vergütungen können jedoch nur im anderen Vertrags-",
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          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
              72.3303,
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            ],
            "text": "Diese"
          },
          {
            "bbox": [
              94.96656,
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              140.66361,
              87.216
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              143.28288,
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              169.69986,
              87.216
            ],
            "text": "können"
          },
          {
            "bbox": [
              172.31913,
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              196.42923,
              87.216
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              199.0485,
              79.856,
              210.62295,
              87.216
            ],
            "text": "nur"
          },
          {
            "bbox": [
              213.24222,
              79.856,
              221.85297,
              87.216
            ],
            "text": "im"
          },
          {
            "bbox": [
              224.46423,
              79.856,
              253.69272,
              87.216
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              256.31199,
              79.856,
              289.38528,
              87.216
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-005",
        "source_page": 13,
        "text": "staat besteuert werden, wenn die Dienste in diesem Staat",
        "words": [
          {
            "bbox": [
              72.38637,
              89.424,
              90.04041,
              96.784
            ],
            "text": "staat"
          },
          {
            "bbox": [
              93.6369,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              163.34793,
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              182.61999,
              96.784
            ],
            "text": "wenn"
          },
          {
            "bbox": [
              186.21648,
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              197.046,
              96.784
            ],
            "text": "die"
          },
          {
            "bbox": [
              200.64249,
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              227.63619,
              96.784
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              231.14457,
              89.424,
              237.37635,
              96.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              240.97284,
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-007",
        "source_page": 13,
        "text": "geleistet werden und die natürliche Person in diesem Staat",
        "words": [
          {
            "bbox": [
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            ],
            "text": "geleistet"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              232.2099,
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              238.44168,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              241.53354,
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              267.42186,
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-009",
        "source_page": 13,
        "text": "ansässig ist und",
        "words": [
          {
            "bbox": [
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              103.79358,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              106.02036,
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              114.32673,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
              116.55351,
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            ],
            "text": "und"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-010",
        "source_page": 13,
        "text": "aa) ein Staatsangehöriger dieses Staates ist, oder",
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          {
            "bbox": [
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              83.04768,
              130.096
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              89.39961,
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              99.93276,
              130.096
            ],
            "text": "ein"
          },
          {
            "bbox": [
              102.15954,
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              167.65731,
              130.096
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
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              130.096
            ],
            "text": "dieses"
          },
          {
            "bbox": [
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              122.736,
              222.39765,
              130.096
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              224.62443,
              122.736,
              235.06146,
              130.096
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              237.28824,
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              253.60461,
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            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-012",
        "source_page": 13,
        "text": "bb) nicht ausschließlich deshalb in diesem Staat ansässig",
        "words": [
          {
            "bbox": [
              72.35433,
              136.912,
              83.91276,
              144.272
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              89.36757,
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              106.87743,
              144.272
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              110.48193,
              136.912,
              160.62453,
              144.272
            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              164.22903,
              136.912,
              192.49632,
              144.272
            ],
            "text": "deshalb"
          },
          {
            "bbox": [
              196.10082,
              136.912,
              202.3326,
              144.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              205.9371,
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              231.90552,
              144.272
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              235.50201,
              136.912,
              254.34153,
              144.272
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              257.94603,
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              289.39329,
              144.272
            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
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          231.66522,
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        ],
        "id": "pdf-013-line-014",
        "source_page": 13,
        "text": "geworden ist, um die Dienste zu leisten.",
        "words": [
          {
            "bbox": [
              89.41563,
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              125.08416,
              153.84
            ],
            "text": "geworden"
          },
          {
            "bbox": [
              127.31094,
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              137.84409,
              153.84
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              140.07087,
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              151.35696,
              153.84
            ],
            "text": "um"
          },
          {
            "bbox": [
              153.57573,
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              164.40525,
              153.84
            ],
            "text": "die"
          },
          {
            "bbox": [
              166.63203,
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              193.62573,
              153.84
            ],
            "text": "Dienste"
          },
          {
            "bbox": [
              195.85251,
              146.48,
              204.15087,
              153.84
            ],
            "text": "zu"
          },
          {
            "bbox": [
              206.37765,
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              231.66522,
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            ],
            "text": "leisten."
          }
        ]
      },
      {
        "bbox": [
          68.09301,
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        ],
        "id": "pdf-013-line-016",
        "source_page": 13,
        "text": "(2)",
        "words": [
          {
            "bbox": [
              68.09301,
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            ],
            "text": "(2)"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-018",
        "source_page": 13,
        "text": "a) Ruhegehälter, die von einem Vertragsstaat, einem seiner",
        "words": [
          {
            "bbox": [
              59.58639,
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            ],
            "text": "a)"
          },
          {
            "bbox": [
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            ],
            "text": "Ruhegehälter,"
          },
          {
            "bbox": [
              126.97452,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
              160.4403,
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            ],
            "text": "einem"
          },
          {
            "bbox": [
              186.81723,
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            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              241.44543,
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            ],
            "text": "einem"
          },
          {
            "bbox": [
              267.89445,
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            ],
            "text": "seiner"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-020",
        "source_page": 13,
        "text": "Länder, einer ihrer Gebietskörperschaften oder einer anderen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Länder,"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
              138.85335,
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-022",
        "source_page": 13,
        "text": "juristischen Person des öffentlichen Rechts dieses Staates",
        "words": [
          {
            "bbox": [
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            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Staates"
          }
        ]
      },
      {
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        "id": "pdf-013-line-024",
        "source_page": 13,
        "text": "oder aus einem von diesen errichteten Sondervermögen an",
        "words": [
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "diesen"
          },
          {
            "bbox": [
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            ],
            "text": "errichteten"
          },
          {
            "bbox": [
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            ],
            "text": "Sondervermögen"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-026",
        "source_page": 13,
        "text": "eine natürliche Person für die diesem Staat, einem seiner",
        "words": [
          {
            "bbox": [
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            ],
            "text": "eine"
          },
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            ],
            "text": "natürliche"
          },
          {
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat,"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "seiner"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-028",
        "source_page": 13,
        "text": "Länder, einer ihrer Gebietskörperschaften oder einer ande-",
        "words": [
          {
            "bbox": [
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              99.47619,
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            ],
            "text": "Länder,"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              123.7545,
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              247.5891,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "ande-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-030",
        "source_page": 13,
        "text": "ren juristischen Person des öffentlichen Rechts geleisteten",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ren"
          },
          {
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            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Rechts"
          },
          {
            "bbox": [
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            ],
            "text": "geleisteten"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-032",
        "source_page": 13,
        "text": "Dienste gezahlt werden, können nur in diesem Staat be-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Dienste"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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              193.15314,
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            ],
            "text": "können"
          },
          {
            "bbox": [
              197.4465,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              213.31431,
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              219.54609,
              249.168
            ],
            "text": "in"
          },
          {
            "bbox": [
              223.83945,
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
              254.09322,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              277.2261,
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            ],
            "text": "be-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-033",
        "source_page": 13,
        "text": "steuert werden.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "steuert"
          },
          {
            "bbox": [
              99.34002,
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-034",
        "source_page": 13,
        "text": "b) Diese Ruhegehälter können jedoch nur im anderen Ver-",
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          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "Diese"
          },
          {
            "bbox": [
              97.3215,
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              272.912
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
              149.79501,
              265.544,
              176.21199,
              272.904
            ],
            "text": "können"
          },
          {
            "bbox": [
              181.14615,
              265.544,
              205.32834,
              272.904
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              210.2625,
              265.544,
              221.83695,
              272.904
            ],
            "text": "nur"
          },
          {
            "bbox": [
              226.77111,
              265.544,
              235.38186,
              272.904
            ],
            "text": "im"
          },
          {
            "bbox": [
              240.30801,
              265.544,
              269.5365,
              272.904
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              274.36653,
              265.544,
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              272.904
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-036",
        "source_page": 13,
        "text": "tragsstaat besteuert werden, wenn die natürliche Person in",
        "words": [
          {
            "bbox": [
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              108.09495,
              282.472
            ],
            "text": "tragsstaat"
          },
          {
            "bbox": [
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              145.10115,
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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              199.40094,
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "natürliche"
          },
          {
            "bbox": [
              254.78208,
              275.112,
              279.99756,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              283.17753,
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              289.40931,
              282.472
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-038",
        "source_page": 13,
        "text": "diesem Staat ansässig und ein Staatsangehöriger dieses",
        "words": [
          {
            "bbox": [
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              98.29071,
              292.04
            ],
            "text": "diesem"
          },
          {
            "bbox": [
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              121.79205,
              292.04
            ],
            "text": "Staat"
          },
          {
            "bbox": [
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              157.90914,
              292.04
            ],
            "text": "ansässig"
          },
          {
            "bbox": [
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              176.23602,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              180.90585,
              284.68,
              191.439,
              292.04
            ],
            "text": "ein"
          },
          {
            "bbox": [
              196.10883,
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              261.57456,
              292.04
            ],
            "text": "Staatsangehöriger"
          },
          {
            "bbox": [
              266.24439,
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              289.38528,
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            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
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          112.29219,
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        ],
        "id": "pdf-013-line-040",
        "source_page": 13,
        "text": "Staates ist.",
        "words": [
          {
            "bbox": [
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              294.248,
              99.53226,
              301.608
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              101.75904,
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              112.29219,
              301.608
            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-041",
        "source_page": 13,
        "text": "(3) Auf Vergütungen und Ruhegehälter für Dienstleistungen,",
        "words": [
          {
            "bbox": [
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              76.76784,
              315.784
            ],
            "text": "(3)"
          },
          {
            "bbox": [
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              92.48346,
              315.784
            ],
            "text": "Auf"
          },
          {
            "bbox": [
              96.2802,
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              141.97725,
              315.784
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
              163.22778,
              308.424,
              210.83922,
              315.784
            ],
            "text": "Ruhegehälter"
          },
          {
            "bbox": [
              214.53183,
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              224.02368,
              315.784
            ],
            "text": "für"
          },
          {
            "bbox": [
              227.82042,
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              315.784
            ],
            "text": "Dienstleistungen,"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-043",
        "source_page": 13,
        "text": "die im Zusammenhang mit einer gewerblichen Tätigkeit eines",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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              144.50841,
              325.352
            ],
            "text": "Zusammenhang"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
              163.29186,
              317.992,
              180.79371,
              325.352
            ],
            "text": "einer"
          },
          {
            "bbox": [
              184.62249,
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              232.3701,
              325.352
            ],
            "text": "gewerblichen"
          },
          {
            "bbox": [
              236.19888,
              317.992,
              266.70096,
              325.352
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              270.52974,
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            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-045",
        "source_page": 13,
        "text": "Vertragsstaats, eines seiner Länder, einer ihrer Gebietskörper-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
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            ],
            "text": "Länder,"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörper-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-047",
        "source_page": 13,
        "text": "schaften oder einer anderen juristischen Person des öffentlichen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "schaften"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "juristischen"
          },
          {
            "bbox": [
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "öffentlichen"
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        ]
      },
      {
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        "id": "pdf-013-line-049",
        "source_page": 13,
        "text": "Rechts dieses Staates erbracht werden, sind die Artikel 15, 16,",
        "words": [
          {
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            "text": "Rechts"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
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            ],
            "text": "erbracht"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "sind"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "15,"
          },
          {
            "bbox": [
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            ],
            "text": "16,"
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        ]
      },
      {
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        "source_page": 13,
        "text": "17 und 18 anzuwenden.",
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            "text": "17"
          },
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "18"
          },
          {
            "bbox": [
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            "text": "anzuwenden."
          }
        ]
      },
      {
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        "id": "pdf-013-line-052",
        "source_page": 13,
        "text": "(4) Absatz 1 gilt entsprechend für Vergütungen, die im Rahmen",
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          {
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            "text": "(4)"
          },
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            ],
            "text": "Absatz"
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "gilt"
          },
          {
            "bbox": [
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            ],
            "text": "entsprechend"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "Vergütungen,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Rahmen"
          }
        ]
      },
      {
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        "id": "pdf-013-line-054",
        "source_page": 13,
        "text": "eines Entwicklungshilfeprogramms eines Vertragsstaats, eines",
        "words": [
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Entwicklungshilfeprogramms"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats,"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-056",
        "source_page": 13,
        "text": "seiner Länder oder einer ihrer Gebietskörperschaften aus Mitteln,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "seiner"
          },
          {
            "bbox": [
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            ],
            "text": "Länder"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              127.79955,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "ihrer"
          },
          {
            "bbox": [
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            ],
            "text": "Gebietskörperschaften"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            "text": "Mitteln,"
          }
        ]
      },
      {
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        "id": "pdf-013-line-058",
        "source_page": 13,
        "text": "die ausschließlich von diesem Staat, dem Land oder der Gebiets-",
        "words": [
          {
            "bbox": [
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            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat,"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Land"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Gebiets-"
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        ]
      },
      {
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        "source_page": 13,
        "text": "körperschaft bereitgestellt werden, an Fachkräfte oder freiwillige",
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          {
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            ],
            "text": "körperschaft"
          },
          {
            "bbox": [
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            ],
            "text": "bereitgestellt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "Fachkräfte"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "freiwillige"
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        ]
      },
      {
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        "id": "pdf-013-line-062",
        "source_page": 13,
        "text": "Helfer gezahlt werden, die in den anderen Vertragsstaat mit",
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          {
            "bbox": [
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            ],
            "text": "Helfer"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
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          {
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            ],
            "text": "mit"
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        ]
      },
      {
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        "id": "pdf-013-line-064",
        "source_page": 13,
        "text": "dessen Zustimmung entsandt worden sind.",
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          {
            "bbox": [
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            ],
            "text": "dessen"
          },
          {
            "bbox": [
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            ],
            "text": "Zustimmung"
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            "bbox": [
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            ],
            "text": "entsandt"
          },
          {
            "bbox": [
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            ],
            "text": "worden"
          },
          {
            "bbox": [
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            "text": "sind."
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        ]
      },
      {
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        "id": "pdf-013-line-066",
        "source_page": 13,
        "text": "(5) Die Absätze 1 und 2 gelten entsprechend für Vergütungen,",
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            "text": "(5)"
          },
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            "bbox": [
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            "text": "Die"
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            ],
            "text": "Absätze"
          },
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            ],
            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "2"
          },
          {
            "bbox": [
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            ],
            "text": "gelten"
          },
          {
            "bbox": [
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            ],
            "text": "entsprechend"
          },
          {
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            "text": "Vergütungen,"
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        ]
      },
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        "source_page": 13,
        "text": "die vom oder für das Goethe-Institut Inter Nationes beziehungs-",
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
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            ],
            "text": "Goethe-Institut"
          },
          {
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            ],
            "text": "Inter"
          },
          {
            "bbox": [
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            ],
            "text": "Nationes"
          },
          {
            "bbox": [
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            ],
            "text": "beziehungs-"
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        ]
      },
      {
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        "id": "pdf-013-line-070",
        "source_page": 13,
        "text": "weise vom oder für den Deutschen Akademischen Aus-",
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          {
            "bbox": [
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            ],
            "text": "weise"
          },
          {
            "bbox": [
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            ],
            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschen"
          },
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            ],
            "text": "Akademischen"
          },
          {
            "bbox": [
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            ],
            "text": "Aus-"
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        ]
      },
      {
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        "id": "pdf-013-line-072",
        "source_page": 13,
        "text": "tauschdienst der Bundesrepublik Deutschland gezahlt werden.",
        "words": [
          {
            "bbox": [
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              478.088
            ],
            "text": "tauschdienst"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-074",
        "source_page": 13,
        "text": "Eine entsprechende Behandlung der Vergütungen anderer ver-",
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          {
            "bbox": [
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            "text": "Eine"
          },
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            "bbox": [
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            ],
            "text": "entsprechende"
          },
          {
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            ],
            "text": "Behandlung"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
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            "text": "Vergütungen"
          },
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            ],
            "text": "anderer"
          },
          {
            "bbox": [
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            ],
            "text": "ver-"
          }
        ]
      },
      {
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        ],
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        "text": "gleichbarer Einrichtungen der Vertragsstaaten kann durch die zu-",
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            "bbox": [
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            ],
            "text": "gleichbarer"
          },
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            ],
            "text": "Einrichtungen"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
          },
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            ],
            "text": "kann"
          },
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
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            "bbox": [
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            ],
            "text": "zu-"
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        ]
      },
      {
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        "text": "ständigen Behörden im gegenseitigen Einvernehmen vereinbart",
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            "text": "ständigen"
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            ],
            "text": "Behörden"
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            "text": "gegenseitigen"
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            ],
            "text": "Einvernehmen"
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            "text": "vereinbart"
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        ]
      },
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        "text": "werden. Werden diese Vergütungen in dem Staat, in dem der",
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            "text": "werden."
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            ],
            "text": "Werden"
          },
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            ],
            "text": "diese"
          },
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            "text": "Vergütungen"
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            "text": "in"
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            ],
            "text": "dem"
          },
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            ],
            "text": "Staat,"
          },
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            ],
            "text": "in"
          },
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            ],
            "text": "dem"
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            ],
            "text": "der"
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        ]
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        "source_page": 13,
        "text": "Hauptsitz der Einrichtung liegt, nicht besteuert, so gilt Artikel 15.",
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            "text": "Hauptsitz"
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            ],
            "text": "der"
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            "text": "Einrichtung"
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            "text": "liegt,"
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            ],
            "text": "nicht"
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            "text": "besteuert,"
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            ],
            "text": "so"
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            ],
            "text": "gilt"
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            ],
            "text": "Artikel"
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            "text": "15."
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        ]
      },
      {
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        "text": "Artikel 20",
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            ],
            "text": "Artikel"
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            ],
            "text": "20"
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        ]
      },
      {
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        "id": "pdf-013-line-087",
        "source_page": 13,
        "text": "Professoren und Studenten",
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            ],
            "text": "Professoren"
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            ],
            "text": "und"
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            ],
            "text": "Studenten"
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        ]
      },
      {
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        "source_page": 13,
        "text": "(1) Eine natürliche Person, die sich auf Einladung eines Ver-",
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            "text": "(1)"
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            ],
            "text": "Eine"
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            ],
            "text": "natürliche"
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            ],
            "text": "Person,"
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            ],
            "text": "die"
          },
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            ],
            "text": "sich"
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            ],
            "text": "auf"
          },
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            ],
            "text": "Einladung"
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          {
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            ],
            "text": "eines"
          },
          {
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            ],
            "text": "Ver-"
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        ]
      },
      {
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        "id": "pdf-013-line-091",
        "source_page": 13,
        "text": "tragsstaats oder einer Universität, Hochschule, Schule, eines",
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          {
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            ],
            "text": "tragsstaats"
          },
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            ],
            "text": "oder"
          },
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            ],
            "text": "einer"
          },
          {
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            ],
            "text": "Universität,"
          },
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            ],
            "text": "Hochschule,"
          },
          {
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            ],
            "text": "Schule,"
          },
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            ],
            "text": "eines"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-093",
        "source_page": 13,
        "text": "Museums oder einer anderen kulturellen Einrichtung dieses Ver-",
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          {
            "bbox": [
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            ],
            "text": "Museums"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
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            ],
            "text": "kulturellen"
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          {
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            ],
            "text": "Einrichtung"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-013-line-095",
        "source_page": 13,
        "text": "tragsstaats oder im Rahmen eines amtlichen Kulturaustausches",
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          {
            "bbox": [
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            ],
            "text": "tragsstaats"
          },
          {
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Rahmen"
          },
          {
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "amtlichen"
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          {
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            "text": "Kulturaustausches"
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        ]
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        "text": "in diesem Vertragsstaat höchstens zwei Jahre lang lediglich zur",
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            "text": "in"
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            ],
            "text": "diesem"
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            ],
            "text": "Vertragsstaat"
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            "text": "höchstens"
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            ],
            "text": "zwei"
          },
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            ],
            "text": "Jahre"
          },
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            ],
            "text": "lang"
          },
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            "text": "lediglich"
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            "text": "zur"
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        ]
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        "text": "Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen oder",
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            "text": "Ausübung"
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            ],
            "text": "einer"
          },
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            ],
            "text": "Lehrtätigkeit,"
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            ],
            "text": "Halten"
          },
          {
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            ],
            "text": "von"
          },
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            "text": "Vorlesungen"
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        ]
      },
      {
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        "source_page": 13,
        "text": "zur Ausübung einer Forschungstätigkeit bei dieser Einrichtung",
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          {
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            ],
            "text": "zur"
          },
          {
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            ],
            "text": "Ausübung"
          },
          {
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Forschungstätigkeit"
          },
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            ],
            "text": "bei"
          },
          {
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            "text": "dieser"
          },
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            "text": "Einrichtung"
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        ]
      },
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        "source_page": 13,
        "text": "aufhält und die im anderen Vertragsstaat ansässig ist oder dort",
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            "text": "aufhält"
          },
          {
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            ],
            "text": "und"
          },
          {
            "bbox": [
              102.98457,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              116.61759,
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            ],
            "text": "im"
          },
          {
            "bbox": [
              128.02383,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              160.05582,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              210.47076,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              244.6254,
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            ],
            "text": "ist"
          },
          {
            "bbox": [
              255.73527,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              274.85514,
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              655.272
            ],
            "text": "dort"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-105",
        "source_page": 13,
        "text": "unmittelbar vor der Einreise in den erstgenannten Staat ansässig",
        "words": [
          {
            "bbox": [
              59.62644,
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              99.98082,
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              102.11148,
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              664.84
            ],
            "text": "vor"
          },
          {
            "bbox": [
              115.4241,
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              127.14273,
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Einreise"
          },
          {
            "bbox": [
              159.58323,
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              165.81501,
              664.84
            ],
            "text": "in"
          },
          {
            "bbox": [
              167.94567,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              183.58119,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              236.95983,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              257.93001,
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            ],
            "text": "ansässig"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-107",
        "source_page": 13,
        "text": "war, ist in dem erstgenannten Staat mit ihren für diese Tätigkeit",
        "words": [
          {
            "bbox": [
              59.61042,
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            ],
            "text": "war,"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
              88.39836,
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              94.63014,
              674.408
            ],
            "text": "in"
          },
          {
            "bbox": [
              97.2414,
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              113.12523,
              674.408
            ],
            "text": "dem"
          },
          {
            "bbox": [
              115.65639,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              169.60374,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              191.05452,
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "ihren"
          },
          {
            "bbox": [
              225.05697,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              237.07197,
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            ],
            "text": "diese"
          },
          {
            "bbox": [
              258.81912,
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            ],
            "text": "Tätigkeit"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-109",
        "source_page": 13,
        "text": "bezogenen Vergütungen von der Steuer befreit, vorausgesetzt,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "bezogenen"
          },
          {
            "bbox": [
              102.39984,
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              148.00878,
              683.976
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              151.19676,
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              164.25306,
              683.976
            ],
            "text": "von"
          },
          {
            "bbox": [
              167.44104,
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              179.15967,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              182.34765,
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              205.78491,
              683.976
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              208.97289,
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            ],
            "text": "befreit,"
          },
          {
            "bbox": [
              237.07998,
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            ],
            "text": "vorausgesetzt,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-110",
        "source_page": 13,
        "text": "dass diese Vergütungen von außerhalb dieses Staates bezogen",
        "words": [
          {
            "bbox": [
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              76.6557,
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            ],
            "text": "dass"
          },
          {
            "bbox": [
              79.28298,
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              98.41887,
              693.544
            ],
            "text": "diese"
          },
          {
            "bbox": [
              101.04615,
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              146.7432,
              693.544
            ],
            "text": "Vergütungen"
          },
          {
            "bbox": [
              149.27436,
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              162.33066,
              693.544
            ],
            "text": "von"
          },
          {
            "bbox": [
              164.95794,
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              200.41821,
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            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              203.04549,
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              226.18638,
              693.544
            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Staates"
          },
          {
            "bbox": [
              258.58683,
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            ],
            "text": "bezogen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-111",
        "source_page": 13,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              59.57838,
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              88.31025,
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            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-112",
        "source_page": 13,
        "text": "(2) Zahlungen, die ein Student, Praktikant oder Lehrling, der",
        "words": [
          {
            "bbox": [
              68.06898,
              709.928,
              76.67172,
              717.288
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              79.96383,
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              717.288
            ],
            "text": "Zahlungen,"
          },
          {
            "bbox": [
              123.16977,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              137.2914,
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              147.82455,
              717.288
            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Student,"
          },
          {
            "bbox": [
              184.76667,
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              220.81167,
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            ],
            "text": "Praktikant"
          },
          {
            "bbox": [
              224.10378,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              243.71226,
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              274.33449,
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            ],
            "text": "Lehrling,"
          },
          {
            "bbox": [
              277.6266,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-114",
        "source_page": 13,
        "text": "sich in einem Vertragsstaat ausschließlich zum Studium oder zur",
        "words": [
          {
            "bbox": [
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            ],
            "text": "sich"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
              84.68973,
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              726.848
            ],
            "text": "einem"
          },
          {
            "bbox": [
              108.51948,
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              156.13092,
              726.848
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              158.22153,
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            ],
            "text": "ausschließlich"
          },
          {
            "bbox": [
              210.53484,
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            ],
            "text": "zum"
          },
          {
            "bbox": [
              227.82843,
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              257.80986,
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            ],
            "text": "Studium"
          },
          {
            "bbox": [
              259.97256,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              278.37153,
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            ],
            "text": "zur"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-116",
        "source_page": 13,
        "text": "Ausbildung aufhält und der im anderen Vertragsstaat ansässig ist",
        "words": [
          {
            "bbox": [
              59.57037,
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              99.78057,
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            ],
            "text": "Ausbildung"
          },
          {
            "bbox": [
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            ],
            "text": "aufhält"
          },
          {
            "bbox": [
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              141.36849,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              143.24283,
              729.056,
              154.96146,
              736.416
            ],
            "text": "der"
          },
          {
            "bbox": [
              156.8358,
              729.056,
              165.44655,
              736.416
            ],
            "text": "im"
          },
          {
            "bbox": [
              167.21676,
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              196.44525,
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              198.31959,
              729.056,
              245.93103,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              247.80537,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              281.12697,
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            ],
            "text": "ist"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-118",
        "source_page": 13,
        "text": "oder dort unmittelbar vor der Einreise in den erstgenannten Staat",
        "words": [
          {
            "bbox": [
              59.56236,
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              75.87873,
              745.984
            ],
            "text": "oder"
          },
          {
            "bbox": [
              77.84118,
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              92.37933,
              745.984
            ],
            "text": "dort"
          },
          {
            "bbox": [
              94.34178,
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              134.69616,
              745.984
            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
              136.65861,
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              147.92868,
              745.984
            ],
            "text": "vor"
          },
          {
            "bbox": [
              149.89113,
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              161.60976,
              745.984
            ],
            "text": "der"
          },
          {
            "bbox": [
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              191.67129,
              745.984
            ],
            "text": "Einreise"
          },
          {
            "bbox": [
              193.63374,
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              199.86552,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              201.82797,
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              215.33283,
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            ],
            "text": "den"
          },
          {
            "bbox": [
              217.29528,
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              268.63137,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              270.59382,
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              289.43334,
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-120",
        "source_page": 13,
        "text": "ansässig war, für seinen Unterhalt, sein Studium oder seine Aus-",
        "words": [
          {
            "bbox": [
              59.57037,
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              91.01763,
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
              93.12426,
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              108.38331,
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            ],
            "text": "war,"
          },
          {
            "bbox": [
              110.48994,
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              119.98179,
              755.552
            ],
            "text": "für"
          },
          {
            "bbox": [
              122.08842,
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              145.3815,
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            ],
            "text": "seinen"
          },
          {
            "bbox": [
              147.48813,
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              182.42775,
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            ],
            "text": "Unterhalt,"
          },
          {
            "bbox": [
              184.53438,
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              199.07253,
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            ],
            "text": "sein"
          },
          {
            "bbox": [
              201.17916,
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              231.16059,
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            ],
            "text": "Studium"
          },
          {
            "bbox": [
              233.25921,
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              249.57558,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              251.68221,
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              270.52173,
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            ],
            "text": "seine"
          },
          {
            "bbox": [
              272.62836,
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              289.39329,
              755.552
            ],
            "text": "Aus-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-122",
        "source_page": 13,
        "text": "bildung erhält, dürfen im erstgenannten Staat nicht besteuert",
        "words": [
          {
            "bbox": [
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              86.12352,
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            ],
            "text": "bildung"
          },
          {
            "bbox": [
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              112.37229,
              765.12
            ],
            "text": "erhält,"
          },
          {
            "bbox": [
              116.36928,
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              139.36599,
              765.12
            ],
            "text": "dürfen"
          },
          {
            "bbox": [
              143.36298,
              757.76,
              151.97373,
              765.12
            ],
            "text": "im"
          },
          {
            "bbox": [
              155.96271,
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              207.22671,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              211.2237,
              757.76,
              230.06322,
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
              234.06021,
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              251.57007,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              255.56706,
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            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-124",
        "source_page": 13,
        "text": "werden, sofern diese Zahlungen aus Quellen außerhalb dieses",
        "words": [
          {
            "bbox": [
              59.62644,
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              88.39035,
              774.688
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              91.66644,
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              114.0624,
              774.688
            ],
            "text": "sofern"
          },
          {
            "bbox": [
              117.41058,
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              136.54647,
              774.688
            ],
            "text": "diese"
          },
          {
            "bbox": [
              139.89465,
              767.328,
              177.5817,
              774.688
            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              180.92988,
              767.328,
              193.68981,
              774.688
            ],
            "text": "aus"
          },
          {
            "bbox": [
              197.03799,
              767.328,
              224.08776,
              774.688
            ],
            "text": "Quellen"
          },
          {
            "bbox": [
              227.43594,
              767.328,
              262.89621,
              774.688
            ],
            "text": "außerhalb"
          },
          {
            "bbox": [
              266.24439,
              767.328,
              289.38528,
              774.688
            ],
            "text": "dieses"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-013-line-126",
        "source_page": 13,
        "text": "Staates stammen.",
        "words": [
          {
            "bbox": [
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              86.76432,
              784.256
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              88.9911,
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              124.37127,
              784.256
            ],
            "text": "stammen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-003",
        "source_page": 14,
        "text": "Artikel 21",
        "words": [
          {
            "bbox": [
              160.78277,
              79.96,
              185.47187,
              87.344
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            "text": "Artikel"
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          {
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            "text": "21"
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        ]
      },
      {
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        "id": "pdf-014-line-005",
        "source_page": 14,
        "text": "Andere Einkünfte",
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          {
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            "text": "Andere"
          },
          {
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            "text": "Einkünfte"
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        ]
      },
      {
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        "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Person,",
        "words": [
          {
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            "text": "(1)"
          },
          {
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
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            "text": "Person,"
          }
        ]
      },
      {
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        "id": "pdf-014-line-009",
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        "text": "die in den vorstehenden Artikeln nicht behandelt wurden, können",
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            "text": "die"
          },
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            "text": "in"
          },
          {
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            "text": "den"
          },
          {
            "bbox": [
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            "text": "vorstehenden"
          },
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            "text": "Artikeln"
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            "text": "nicht"
          },
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            "text": "behandelt"
          },
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            "text": "wurden,"
          },
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            "text": "können"
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        ]
      },
      {
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        "text": "ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteuert",
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          {
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            "text": "ohne"
          },
          {
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            "text": "Rücksicht"
          },
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            "text": "auf"
          },
          {
            "bbox": [
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            "text": "ihre"
          },
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            "text": "Herkunft"
          },
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            "text": "nur"
          },
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            "text": "in"
          },
          {
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            "text": "diesem"
          },
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            "text": "Staat"
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            "text": "besteuert"
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        ]
      },
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        "text": "werden.",
        "words": [
          {
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            "text": "werden."
          }
        ]
      },
      {
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        "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-",
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            "text": "(2)"
          },
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            "text": "Absatz"
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            "text": "1"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
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            ],
            "text": "Einkünfte"
          },
          {
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              204.12053,
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            "text": "als"
          },
          {
            "bbox": [
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            ],
            "text": "solche"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            "text": "unbeweg-"
          }
        ]
      },
      {
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        "source_page": 14,
        "text": "lichem Vermögen nicht anzuwenden, wenn der in einem Ver-",
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          {
            "bbox": [
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            "text": "lichem"
          },
          {
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            "text": "Vermögen"
          },
          {
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            ],
            "text": "nicht"
          },
          {
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            "text": "anzuwenden,"
          },
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            ],
            "text": "wenn"
          },
          {
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          },
          {
            "bbox": [
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
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        "id": "pdf-014-line-018",
        "source_page": 14,
        "text": "tragsstaat ansässige Empfänger im anderen Vertragsstaat eine",
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          {
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            "text": "tragsstaat"
          },
          {
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            ],
            "text": "ansässige"
          },
          {
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            "text": "Empfänger"
          },
          {
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            "text": "im"
          },
          {
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            ],
            "text": "anderen"
          },
          {
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            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            "text": "eine"
          }
        ]
      },
      {
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        "text": "gewerbliche Tätigkeit durch eine dort gelegene Betriebsstätte",
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          {
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            "text": "gewerbliche"
          },
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            "text": "Tätigkeit"
          },
          {
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "dort"
          },
          {
            "bbox": [
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            ],
            "text": "gelegene"
          },
          {
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            "text": "Betriebsstätte"
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        ]
      },
      {
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        "source_page": 14,
        "text": "oder eine selbständige Arbeit durch eine dort gelegene feste Ein-",
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          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "selbständige"
          },
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            ],
            "text": "Arbeit"
          },
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            ],
            "text": "durch"
          },
          {
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            ],
            "text": "eine"
          },
          {
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            ],
            "text": "dort"
          },
          {
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            ],
            "text": "gelegene"
          },
          {
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            ],
            "text": "feste"
          },
          {
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            "text": "Ein-"
          }
        ]
      },
      {
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        "text": "richtung ausübt und die Rechte oder Vermögenswerte, für die die",
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            ],
            "text": "richtung"
          },
          {
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            ],
            "text": "ausübt"
          },
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            "text": "und"
          },
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            "text": "die"
          },
          {
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            ],
            "text": "Rechte"
          },
          {
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            ],
            "text": "oder"
          },
          {
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            ],
            "text": "Vermögenswerte,"
          },
          {
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            ],
            "text": "für"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          }
        ]
      },
      {
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        "id": "pdf-014-line-026",
        "source_page": 14,
        "text": "Einkünfte gezahlt werden, tatsächlich zu dieser Betriebsstätte",
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          {
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            ],
            "text": "Einkünfte"
          },
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            ],
            "text": "gezahlt"
          },
          {
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            ],
            "text": "werden,"
          },
          {
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            ],
            "text": "tatsächlich"
          },
          {
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            ],
            "text": "zu"
          },
          {
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            ],
            "text": "dieser"
          },
          {
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            ],
            "text": "Betriebsstätte"
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        ]
      },
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        ],
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        "source_page": 14,
        "text": "oder festen Einrichtung gehören. In diesem Fall ist Artikel 7",
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            ],
            "text": "oder"
          },
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            ],
            "text": "festen"
          },
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            ],
            "text": "Einrichtung"
          },
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            ],
            "text": "gehören."
          },
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            ],
            "text": "In"
          },
          {
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            ],
            "text": "diesem"
          },
          {
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            ],
            "text": "Fall"
          },
          {
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            ],
            "text": "ist"
          },
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            ],
            "text": "Artikel"
          },
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            ],
            "text": "7"
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        ]
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        "text": "beziehungsweise Artikel 14 anzuwenden.",
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            ],
            "text": "beziehungsweise"
          },
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            ],
            "text": "Artikel"
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            "text": "14"
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            ],
            "text": "anzuwenden."
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        ]
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        "text": "Artikel 22",
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            ],
            "text": "Artikel"
          },
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            "text": "22"
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        ]
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        ],
        "id": "pdf-014-line-035",
        "source_page": 14,
        "text": "Vermögen",
        "words": [
          {
            "bbox": [
              159.15281,
              272.064,
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              279.448
            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
          72.48528,
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          294.896
        ],
        "id": "pdf-014-line-037",
        "source_page": 14,
        "text": "(1) Unbewegliches Vermögen, das einer in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
              72.48528,
              287.536,
              81.06654,
              294.896
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              82.92022,
              287.536,
              137.65971,
              294.896
            ],
            "text": "Unbewegliches"
          },
          {
            "bbox": [
              139.51339,
              287.536,
              178.28886,
              294.896
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              180.14254,
              287.536,
              193.16624,
              294.896
            ],
            "text": "das"
          },
          {
            "bbox": [
              195.01992,
              287.536,
              212.47807,
              294.896
            ],
            "text": "einer"
          },
          {
            "bbox": [
              214.33175,
              287.536,
              220.54797,
              294.896
            ],
            "text": "in"
          },
          {
            "bbox": [
              222.40165,
              287.536,
              244.0146,
              294.896
            ],
            "text": "einem"
          },
          {
            "bbox": [
              245.86828,
              287.536,
              293.36084,
              294.896
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.36084,
          304.464
        ],
        "id": "pdf-014-line-039",
        "source_page": 14,
        "text": "ansässigen Person gehört und im anderen Vertragsstaat liegt,",
        "words": [
          {
            "bbox": [
              63.99191,
              297.104,
              104.09372,
              304.464
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              107.66525,
              297.104,
              132.81777,
              304.464
            ],
            "text": "Person"
          },
          {
            "bbox": [
              136.3893,
              297.104,
              159.47241,
              304.464
            ],
            "text": "gehört"
          },
          {
            "bbox": [
              163.04394,
              297.104,
              176.66689,
              304.464
            ],
            "text": "und"
          },
          {
            "bbox": [
              180.23842,
              297.104,
              188.82767,
              304.464
            ],
            "text": "im"
          },
          {
            "bbox": [
              192.3992,
              297.104,
              221.5627,
              304.464
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              225.13423,
              297.104,
              272.62679,
              304.464
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              276.19832,
              297.104,
              293.36084,
              304.464
            ],
            "text": "liegt,"
          }
        ]
      },
      {
        "bbox": [
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          220.42013,
          314.032
        ],
        "id": "pdf-014-line-041",
        "source_page": 14,
        "text": "können im anderen Staat besteuert werden.",
        "words": [
          {
            "bbox": [
              63.98392,
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              90.33494,
              314.032
            ],
            "text": "können"
          },
          {
            "bbox": [
              92.56415,
              306.672,
              101.1534,
              314.032
            ],
            "text": "im"
          },
          {
            "bbox": [
              103.37462,
              306.672,
              132.53013,
              314.032
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              134.75135,
              306.672,
              153.54383,
              314.032
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              155.76505,
              306.672,
              189.50682,
              314.032
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              191.72804,
              306.672,
              220.42013,
              314.032
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.48528,
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        ],
        "id": "pdf-014-line-043",
        "source_page": 14,
        "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer",
        "words": [
          {
            "bbox": [
              72.48528,
              320.48,
              81.06654,
              327.84
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              87.53844,
              320.48,
              132.80179,
              327.84
            ],
            "text": "Bewegliches"
          },
          {
            "bbox": [
              139.27369,
              320.48,
              178.04916,
              327.84
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              184.52106,
              320.48,
              197.54476,
              327.84
            ],
            "text": "das"
          },
          {
            "bbox": [
              204.01666,
              320.48,
              269.43878,
              327.84
            ],
            "text": "Betriebsvermögen"
          },
          {
            "bbox": [
              275.91068,
              320.48,
              293.36883,
              327.84
            ],
            "text": "einer"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          330.048,
          293.36883,
          337.408
        ],
        "id": "pdf-014-line-045",
        "source_page": 14,
        "text": "Betriebsstätte ist, die ein Unternehmen eines Vertragsstaats im",
        "words": [
          {
            "bbox": [
              63.99191,
              330.048,
              113.8575,
              337.408
            ],
            "text": "Betriebsstätte"
          },
          {
            "bbox": [
              116.77385,
              330.048,
              127.2807,
              337.408
            ],
            "text": "ist,"
          },
          {
            "bbox": [
              130.19705,
              330.048,
              140.99953,
              337.408
            ],
            "text": "die"
          },
          {
            "bbox": [
              143.91588,
              330.048,
              154.42273,
              337.408
            ],
            "text": "ein"
          },
          {
            "bbox": [
              157.33908,
              330.048,
              205.7425,
              337.408
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              208.65885,
              330.048,
              227.45133,
              337.408
            ],
            "text": "eines"
          },
          {
            "bbox": [
              230.37567,
              330.048,
              281.86323,
              337.408
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              284.77958,
              330.048,
              293.36883,
              337.408
            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-047",
        "source_page": 14,
        "text": "anderen Vertragsstaat hat, oder das zu einer festen Einrichtung",
        "words": [
          {
            "bbox": [
              63.99191,
              339.616,
              93.14742,
              346.976
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              95.90397,
              339.616,
              143.39653,
              346.976
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              146.15308,
              339.616,
              159.62422,
              346.976
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              162.38077,
              339.616,
              178.6564,
              346.976
            ],
            "text": "oder"
          },
          {
            "bbox": [
              181.41295,
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              194.43665,
              346.976
            ],
            "text": "das"
          },
          {
            "bbox": [
              197.1932,
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              205.47084,
              346.976
            ],
            "text": "zu"
          },
          {
            "bbox": [
              208.22739,
              339.616,
              225.68554,
              346.976
            ],
            "text": "einer"
          },
          {
            "bbox": [
              228.44209,
              339.616,
              250.35866,
              346.976
            ],
            "text": "festen"
          },
          {
            "bbox": [
              253.11521,
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            ],
            "text": "Einrichtung"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-049",
        "source_page": 14,
        "text": "gehört, die einer in einem Vertragsstaat ansässigen Person für",
        "words": [
          {
            "bbox": [
              63.99191,
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              89.29624,
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            ],
            "text": "gehört,"
          },
          {
            "bbox": [
              92.51621,
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              103.31869,
              356.544
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.53866,
              349.184,
              123.99681,
              356.544
            ],
            "text": "einer"
          },
          {
            "bbox": [
              127.21678,
              349.184,
              133.433,
              356.544
            ],
            "text": "in"
          },
          {
            "bbox": [
              136.65297,
              349.184,
              158.26592,
              356.544
            ],
            "text": "einem"
          },
          {
            "bbox": [
              161.48589,
              349.184,
              208.97845,
              356.544
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              212.19842,
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              252.30023,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              255.52819,
              349.184,
              280.68071,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              283.90068,
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            ],
            "text": "für"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-051",
        "source_page": 14,
        "text": "die Ausübung einer selbständigen Arbeit im anderen Vertrags-",
        "words": [
          {
            "bbox": [
              63.99191,
              358.752,
              74.79439,
              366.112
            ],
            "text": "die"
          },
          {
            "bbox": [
              78.09426,
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              114.36087,
              366.112
            ],
            "text": "Ausübung"
          },
          {
            "bbox": [
              117.66074,
              358.752,
              135.11889,
              366.112
            ],
            "text": "einer"
          },
          {
            "bbox": [
              138.41876,
              358.752,
              188.28435,
              366.112
            ],
            "text": "selbständigen"
          },
          {
            "bbox": [
              191.58422,
              358.752,
              212.74174,
              366.112
            ],
            "text": "Arbeit"
          },
          {
            "bbox": [
              216.04161,
              358.752,
              224.63086,
              366.112
            ],
            "text": "im"
          },
          {
            "bbox": [
              227.93073,
              358.752,
              257.08624,
              366.112
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              260.38611,
              358.752,
              293.36883,
              366.112
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-014-line-053",
        "source_page": 14,
        "text": "staat zur Verfügung steht, können im anderen Staat besteuert",
        "words": [
          {
            "bbox": [
              63.99191,
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              81.60187,
              375.68
            ],
            "text": "staat"
          },
          {
            "bbox": [
              85.03757,
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              95.97588,
              375.68
            ],
            "text": "zur"
          },
          {
            "bbox": [
              99.41158,
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              136.10965,
              375.68
            ],
            "text": "Verfügung"
          },
          {
            "bbox": [
              139.54535,
              368.32,
              159.52834,
              375.68
            ],
            "text": "steht,"
          },
          {
            "bbox": [
              162.96404,
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              189.33104,
              375.68
            ],
            "text": "können"
          },
          {
            "bbox": [
              192.76674,
              368.32,
              201.35599,
              375.68
            ],
            "text": "im"
          },
          {
            "bbox": [
              204.79169,
              368.32,
              233.9472,
              375.68
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              237.3829,
              368.32,
              256.17538,
              375.68
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              259.61108,
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              293.35285,
              375.68
            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
          63.97593,
          377.888,
          92.69199,
          385.248
        ],
        "id": "pdf-014-line-055",
        "source_page": 14,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              63.97593,
              377.888,
              92.69199,
              385.248
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          72.49327,
          391.696,
          293.36883,
          399.056
        ],
        "id": "pdf-014-line-057",
        "source_page": 14,
        "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-",
        "words": [
          {
            "bbox": [
              72.49327,
              391.696,
              81.07453,
              399.056
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              84.40636,
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              121.6877,
              399.056
            ],
            "text": "Seeschiffe"
          },
          {
            "bbox": [
              125.01953,
              391.696,
              138.64248,
              399.056
            ],
            "text": "und"
          },
          {
            "bbox": [
              141.97431,
              391.696,
              193.16624,
              399.056
            ],
            "text": "Luftfahrzeuge,"
          },
          {
            "bbox": [
              196.49807,
              391.696,
              207.30055,
              399.056
            ],
            "text": "die"
          },
          {
            "bbox": [
              210.63238,
              391.696,
              219.22163,
              399.056
            ],
            "text": "im"
          },
          {
            "bbox": [
              222.55346,
              391.696,
              275.08771,
              399.056
            ],
            "text": "internationalen"
          },
          {
            "bbox": [
              278.41954,
              391.696,
              293.36883,
              399.056
            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-059",
        "source_page": 14,
        "text": "kehr betrieben werden, und Schiffe, die der Binnenschifffahrt",
        "words": [
          {
            "bbox": [
              63.99191,
              401.264,
              79.53246,
              408.624
            ],
            "text": "kehr"
          },
          {
            "bbox": [
              83.52746,
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              117.26923,
              408.624
            ],
            "text": "betrieben"
          },
          {
            "bbox": [
              121.26423,
              401.264,
              149.96431,
              408.624
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              153.95931,
              401.264,
              167.58226,
              408.624
            ],
            "text": "und"
          },
          {
            "bbox": [
              171.57726,
              401.264,
              198.51155,
              408.624
            ],
            "text": "Schiffe,"
          },
          {
            "bbox": [
              202.50655,
              401.264,
              213.30903,
              408.624
            ],
            "text": "die"
          },
          {
            "bbox": [
              217.30403,
              401.264,
              228.9934,
              408.624
            ],
            "text": "der"
          },
          {
            "bbox": [
              232.9884,
              401.264,
              293.36084,
              408.624
            ],
            "text": "Binnenschifffahrt"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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        ],
        "id": "pdf-014-line-061",
        "source_page": 14,
        "text": "dienen, sowie bewegliches Vermögen, das dem Betrieb dieser",
        "words": [
          {
            "bbox": [
              63.98392,
              410.832,
              90.19112,
              418.192
            ],
            "text": "dienen,"
          },
          {
            "bbox": [
              93.45104,
              410.832,
              114.15313,
              418.192
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              117.41305,
              410.832,
              161.94132,
              418.192
            ],
            "text": "bewegliches"
          },
          {
            "bbox": [
              165.20124,
              410.832,
              203.97671,
              418.192
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              207.23663,
              410.832,
              220.25234,
              418.192
            ],
            "text": "das"
          },
          {
            "bbox": [
              223.51226,
              410.832,
              239.35643,
              418.192
            ],
            "text": "dem"
          },
          {
            "bbox": [
              242.61635,
              410.832,
              268.36013,
              418.192
            ],
            "text": "Betrieb"
          },
          {
            "bbox": [
              271.62005,
              410.832,
              293.36883,
              418.192
            ],
            "text": "dieser"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-063",
        "source_page": 14,
        "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-",
        "words": [
          {
            "bbox": [
              63.99191,
              420.4,
              88.69699,
              427.76
            ],
            "text": "Schiffe"
          },
          {
            "bbox": [
              92.01284,
              420.4,
              108.28847,
              427.76
            ],
            "text": "oder"
          },
          {
            "bbox": [
              111.59633,
              420.4,
              160.56704,
              427.76
            ],
            "text": "Luftfahrzeuge"
          },
          {
            "bbox": [
              163.88289,
              420.4,
              183.86588,
              427.76
            ],
            "text": "dient,"
          },
          {
            "bbox": [
              187.18173,
              420.4,
              213.53275,
              427.76
            ],
            "text": "können"
          },
          {
            "bbox": [
              216.8486,
              420.4,
              228.39415,
              427.76
            ],
            "text": "nur"
          },
          {
            "bbox": [
              231.69402,
              420.4,
              237.91024,
              427.76
            ],
            "text": "in"
          },
          {
            "bbox": [
              241.22609,
              420.4,
              257.07026,
              427.76
            ],
            "text": "dem"
          },
          {
            "bbox": [
              260.38611,
              420.4,
              293.37682,
              427.76
            ],
            "text": "Vertrags-"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
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        ],
        "id": "pdf-014-line-065",
        "source_page": 14,
        "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
        "words": [
          {
            "bbox": [
              63.9999,
              429.968,
              81.60986,
              437.328
            ],
            "text": "staat"
          },
          {
            "bbox": [
              85.02958,
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              118.77135,
              437.328
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              122.19107,
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
              154.30288,
              429.968,
              160.5191,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              163.93882,
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              179.78299,
              437.328
            ],
            "text": "dem"
          },
          {
            "bbox": [
              183.20271,
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              197.70456,
              437.328
            ],
            "text": "sich"
          },
          {
            "bbox": [
              201.12428,
              429.968,
              212.81365,
              437.328
            ],
            "text": "der"
          },
          {
            "bbox": [
              216.23337,
              429.968,
              227.48329,
              437.328
            ],
            "text": "Ort"
          },
          {
            "bbox": [
              230.90301,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              246.0121,
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            ],
            "text": "tatsächlichen"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-014-line-067",
        "source_page": 14,
        "text": "Geschäftsleitung des Unternehmens befindet.",
        "words": [
          {
            "bbox": [
              63.99191,
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              124.06872,
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            ],
            "text": "Geschäftsleitung"
          },
          {
            "bbox": [
              126.28994,
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              139.31364,
              446.896
            ],
            "text": "des"
          },
          {
            "bbox": [
              141.53486,
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              446.896
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              196.1545,
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              227.53123,
              446.896
            ],
            "text": "befindet."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-069",
        "source_page": 14,
        "text": "(4) Alle anderen Vermögensteile einer in einem Vertragsstaat",
        "words": [
          {
            "bbox": [
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              81.06654,
              460.704
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              84.23058,
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              97.24629,
              460.704
            ],
            "text": "Alle"
          },
          {
            "bbox": [
              100.41033,
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              129.56584,
              460.704
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              132.72988,
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              187.9248,
              460.704
            ],
            "text": "Vermögensteile"
          },
          {
            "bbox": [
              191.08884,
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              208.54699,
              460.704
            ],
            "text": "einer"
          },
          {
            "bbox": [
              211.71103,
              453.344,
              217.92725,
              460.704
            ],
            "text": "in"
          },
          {
            "bbox": [
              221.09129,
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              242.71223,
              460.704
            ],
            "text": "einem"
          },
          {
            "bbox": [
              245.87627,
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              460.704
            ],
            "text": "Vertragsstaat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-071",
        "source_page": 14,
        "text": "ansässigen Person können nur in diesem Staat besteuert",
        "words": [
          {
            "bbox": [
              63.9938,
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              106.1456,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
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              137.14005,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
              174.0025,
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              186.05635,
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            ],
            "text": "nur"
          },
          {
            "bbox": [
              190.70185,
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              197.1811,
              470.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              201.7614,
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-073",
        "source_page": 14,
        "text": "werden.",
        "words": [
          {
            "bbox": [
              64.03455,
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              94.14065,
              479.84
            ],
            "text": "werden."
          }
        ]
      },
      {
        "bbox": [
          160.78277,
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        ],
        "id": "pdf-014-line-075",
        "source_page": 14,
        "text": "Artikel 23",
        "words": [
          {
            "bbox": [
              160.78277,
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              185.47187,
              499.92
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              187.69309,
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              196.57797,
              499.92
            ],
            "text": "23"
          }
        ]
      },
      {
        "bbox": [
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          513.728
        ],
        "id": "pdf-014-line-077",
        "source_page": 14,
        "text": "Vermeidung der",
        "words": [
          {
            "bbox": [
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              506.344,
              194.21293,
              513.728
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              196.43415,
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              209.01041,
              513.728
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
          107.08198,
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          250.28675,
          523.296
        ],
        "id": "pdf-014-line-078",
        "source_page": 14,
        "text": "Doppelbesteuerung im Wohnsitzstaat",
        "words": [
          {
            "bbox": [
              107.08198,
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              182.24391,
              523.296
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              184.46513,
              515.912,
              193.76549,
              523.296
            ],
            "text": "im"
          },
          {
            "bbox": [
              195.98671,
              515.912,
              250.28675,
              523.296
            ],
            "text": "Wohnsitzstaat"
          }
        ]
      },
      {
        "bbox": [
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          538.752
        ],
        "id": "pdf-014-line-080",
        "source_page": 14,
        "text": "(1) Im Fall Rumäniens wird die Doppelbesteuerung wie folgt",
        "words": [
          {
            "bbox": [
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              81.07453,
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
              84.39837,
              531.392,
              93.28325,
              538.752
            ],
            "text": "Im"
          },
          {
            "bbox": [
              96.5991,
              531.392,
              109.02355,
              538.752
            ],
            "text": "Fall"
          },
          {
            "bbox": [
              112.34739,
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              152.31337,
              538.752
            ],
            "text": "Rumäniens"
          },
          {
            "bbox": [
              155.63721,
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              170.86615,
              538.752
            ],
            "text": "wird"
          },
          {
            "bbox": [
              174.18999,
              531.392,
              184.99247,
              538.752
            ],
            "text": "die"
          },
          {
            "bbox": [
              188.31631,
              531.392,
              258.77213,
              538.752
            ],
            "text": "Doppelbesteuerung"
          },
          {
            "bbox": [
              262.09597,
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            ],
            "text": "wie"
          },
          {
            "bbox": [
              277.54064,
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              538.752
            ],
            "text": "folgt"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-082",
        "source_page": 14,
        "text": "vermieden:",
        "words": [
          {
            "bbox": [
              63.99191,
              540.96,
              103.51045,
              548.32
            ],
            "text": "vermieden:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-084",
        "source_page": 14,
        "text": "Bezieht eine in Rumänien ansässige Person Einkünfte oder hat",
        "words": [
          {
            "bbox": [
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              90.61459,
              562.128
            ],
            "text": "Bezieht"
          },
          {
            "bbox": [
              93.62682,
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              108.4243,
              562.128
            ],
            "text": "eine"
          },
          {
            "bbox": [
              111.43653,
              554.768,
              117.65275,
              562.128
            ],
            "text": "in"
          },
          {
            "bbox": [
              120.66498,
              554.768,
              156.63596,
              562.128
            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
              159.64819,
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              195.30756,
              562.128
            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              198.31979,
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              223.48829,
              562.128
            ],
            "text": "Person"
          },
          {
            "bbox": [
              226.50052,
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              259.80284,
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              262.81507,
              554.768,
              279.0907,
              562.128
            ],
            "text": "oder"
          },
          {
            "bbox": [
              282.10293,
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              293.35285,
              562.128
            ],
            "text": "hat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-086",
        "source_page": 14,
        "text": "sie Vermögen und können diese Einkünfte oder dieses Vermögen",
        "words": [
          {
            "bbox": [
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              564.336,
              74.03534,
              571.696
            ],
            "text": "sie"
          },
          {
            "bbox": [
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              112.4193,
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
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              571.696
            ],
            "text": "und"
          },
          {
            "bbox": [
              129.66971,
              564.336,
              156.02073,
              571.696
            ],
            "text": "können"
          },
          {
            "bbox": [
              157.83446,
              564.336,
              176.92257,
              571.696
            ],
            "text": "diese"
          },
          {
            "bbox": [
              178.7363,
              564.336,
              212.03862,
              571.696
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              213.85235,
              564.336,
              230.12798,
              571.696
            ],
            "text": "oder"
          },
          {
            "bbox": [
              231.92573,
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              255.00884,
              571.696
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              256.82257,
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            ],
            "text": "Vermögen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-088",
        "source_page": 14,
        "text": "nach diesem Abkommen in der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              63.9999,
              573.904,
              81.46604,
              581.264
            ],
            "text": "nach"
          },
          {
            "bbox": [
              85.85255,
              573.904,
              111.75613,
              581.264
            ],
            "text": "diesem"
          },
          {
            "bbox": [
              116.14264,
              573.904,
              157.13933,
              581.264
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              161.52584,
              573.904,
              167.74206,
              581.264
            ],
            "text": "in"
          },
          {
            "bbox": [
              172.12857,
              573.904,
              183.81794,
              581.264
            ],
            "text": "der"
          },
          {
            "bbox": [
              188.20445,
              573.904,
              244.15043,
              581.264
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              248.53694,
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            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-090",
        "source_page": 14,
        "text": "besteuert werden, so rechnet Rumänien",
        "words": [
          {
            "bbox": [
              63.99191,
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              590.832
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              99.9549,
              583.472,
              128.65498,
              590.832
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              130.8762,
              583.472,
              139.45746,
              590.832
            ],
            "text": "so"
          },
          {
            "bbox": [
              141.67868,
              583.472,
              168.61297,
              590.832
            ],
            "text": "rechnet"
          },
          {
            "bbox": [
              170.8262,
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              206.79718,
              590.832
            ],
            "text": "Rumänien"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-092",
        "source_page": 14,
        "text": "a) auf die vom Einkommen dieser Person zu erhebende Steuer",
        "words": [
          {
            "bbox": [
              63.99191,
              597.28,
              70.35195,
              604.64
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.73596,
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              87.83407,
              604.64
            ],
            "text": "auf"
          },
          {
            "bbox": [
              90.38288,
              597.28,
              101.18536,
              604.64
            ],
            "text": "die"
          },
          {
            "bbox": [
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              597.28,
              119.1309,
              604.64
            ],
            "text": "vom"
          },
          {
            "bbox": [
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              163.8749,
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            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              166.42371,
              597.28,
              188.17249,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              190.7213,
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              215.87382,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              218.42263,
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            ],
            "text": "zu"
          },
          {
            "bbox": [
              229.24908,
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              267.43329,
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            ],
            "text": "erhebende"
          },
          {
            "bbox": [
              269.9821,
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            ],
            "text": "Steuer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-094",
        "source_page": 14,
        "text": "einen Betrag an, der der in der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
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              95.97588,
              614.208
            ],
            "text": "einen"
          },
          {
            "bbox": [
              98.54067,
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              122.35886,
              614.208
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
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              135.88593,
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            ],
            "text": "an,"
          },
          {
            "bbox": [
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              606.848,
              150.14808,
              614.208
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.72086,
              606.848,
              164.41023,
              614.208
            ],
            "text": "der"
          },
          {
            "bbox": [
              166.98301,
              606.848,
              173.19923,
              614.208
            ],
            "text": "in"
          },
          {
            "bbox": [
              175.77201,
              606.848,
              187.46138,
              614.208
            ],
            "text": "der"
          },
          {
            "bbox": [
              190.03416,
              606.848,
              245.95617,
              614.208
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              248.52895,
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              293.37682,
              614.208
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
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          238.94894,
          623.776
        ],
        "id": "pdf-014-line-096",
        "source_page": 14,
        "text": "gezahlten Steuer vom Einkommen entspricht;",
        "words": [
          {
            "bbox": [
              76.74395,
              616.416,
              111.20482,
              623.776
            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
              113.42604,
              616.416,
              136.80478,
              623.776
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              139.026,
              616.416,
              154.42273,
              623.776
            ],
            "text": "vom"
          },
          {
            "bbox": [
              156.64395,
              616.416,
              198.83914,
              623.776
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              201.06036,
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              238.94894,
              623.776
            ],
            "text": "entspricht;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-098",
        "source_page": 14,
        "text": "b) auf die vom Vermögen dieser Person zu erhebende Steuer",
        "words": [
          {
            "bbox": [
              63.99191,
              630.224,
              70.79939,
              637.584
            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.73596,
              630.224,
              87.83407,
              637.584
            ],
            "text": "auf"
          },
          {
            "bbox": [
              91.086,
              630.224,
              101.88848,
              637.584
            ],
            "text": "die"
          },
          {
            "bbox": [
              105.14041,
              630.224,
              120.53714,
              637.584
            ],
            "text": "vom"
          },
          {
            "bbox": [
              123.78907,
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              160.34332,
              637.584
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              163.59525,
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              637.584
            ],
            "text": "dieser"
          },
          {
            "bbox": [
              188.59596,
              630.224,
              213.76446,
              637.584
            ],
            "text": "Person"
          },
          {
            "bbox": [
              217.01639,
              630.224,
              225.29403,
              637.584
            ],
            "text": "zu"
          },
          {
            "bbox": [
              228.54596,
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              266.73017,
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            ],
            "text": "erhebende"
          },
          {
            "bbox": [
              269.9821,
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              637.584
            ],
            "text": "Steuer"
          }
        ]
      },
      {
        "bbox": [
          76.72797,
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        ],
        "id": "pdf-014-line-100",
        "source_page": 14,
        "text": "einen Betrag an, der der in der Bundesrepublik Deutschland",
        "words": [
          {
            "bbox": [
              76.72797,
              639.792,
              95.96789,
              647.152
            ],
            "text": "einen"
          },
          {
            "bbox": [
              98.53268,
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              122.35886,
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            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              124.93164,
              639.792,
              135.88593,
              647.152
            ],
            "text": "an,"
          },
          {
            "bbox": [
              138.45871,
              639.792,
              150.14808,
              647.152
            ],
            "text": "der"
          },
          {
            "bbox": [
              152.72086,
              639.792,
              164.41023,
              647.152
            ],
            "text": "der"
          },
          {
            "bbox": [
              166.98301,
              639.792,
              173.19923,
              647.152
            ],
            "text": "in"
          },
          {
            "bbox": [
              175.77201,
              639.792,
              187.46138,
              647.152
            ],
            "text": "der"
          },
          {
            "bbox": [
              190.03416,
              639.792,
              245.95617,
              647.152
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              248.52895,
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              293.37682,
              647.152
            ],
            "text": "Deutschland"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
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          233.308,
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        ],
        "id": "pdf-014-line-102",
        "source_page": 14,
        "text": "gezahlten Steuer vom Vermögen entspricht.",
        "words": [
          {
            "bbox": [
              76.74395,
              649.36,
              111.21281,
              656.72
            ],
            "text": "gezahlten"
          },
          {
            "bbox": [
              113.43403,
              649.36,
              136.81277,
              656.72
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              139.026,
              649.36,
              154.42273,
              656.72
            ],
            "text": "vom"
          },
          {
            "bbox": [
              156.64395,
              649.36,
              193.1982,
              656.72
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              195.41942,
              649.36,
              233.308,
              656.72
            ],
            "text": "entspricht."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-104",
        "source_page": 14,
        "text": "Der anzurechnende Betrag darf jedoch in beiden Fällen den Teil",
        "words": [
          {
            "bbox": [
              63.99191,
              663.168,
              76.56817,
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            ],
            "text": "Der"
          },
          {
            "bbox": [
              79.05306,
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              133.95235,
              670.528
            ],
            "text": "anzurechnende"
          },
          {
            "bbox": [
              136.43724,
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              160.25543,
              670.528
            ],
            "text": "Betrag"
          },
          {
            "bbox": [
              162.74032,
              663.168,
              176.79473,
              670.528
            ],
            "text": "darf"
          },
          {
            "bbox": [
              179.27962,
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              203.40143,
              670.528
            ],
            "text": "jedoch"
          },
          {
            "bbox": [
              205.88632,
              663.168,
              212.10254,
              670.528
            ],
            "text": "in"
          },
          {
            "bbox": [
              214.58743,
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              238.86105,
              670.528
            ],
            "text": "beiden"
          },
          {
            "bbox": [
              241.34594,
              663.168,
              262.50346,
              670.528
            ],
            "text": "Fällen"
          },
          {
            "bbox": [
              264.98835,
              663.168,
              278.45949,
              670.528
            ],
            "text": "den"
          },
          {
            "bbox": [
              280.94438,
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            ],
            "text": "Teil"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-106",
        "source_page": 14,
        "text": "der vor der Anrechnung ermittelten Steuer vom Einkommen oder",
        "words": [
          {
            "bbox": [
              63.99191,
              672.736,
              75.68128,
              680.096
            ],
            "text": "der"
          },
          {
            "bbox": [
              77.73471,
              672.736,
              88.97664,
              680.096
            ],
            "text": "vor"
          },
          {
            "bbox": [
              91.03007,
              672.736,
              102.71944,
              680.096
            ],
            "text": "der"
          },
          {
            "bbox": [
              104.77287,
              672.736,
              147.98279,
              680.096
            ],
            "text": "Anrechnung"
          },
          {
            "bbox": [
              150.03622,
              672.736,
              187.9248,
              680.096
            ],
            "text": "ermittelten"
          },
          {
            "bbox": [
              189.97823,
              672.736,
              213.35697,
              680.096
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              215.4104,
              672.736,
              230.80713,
              680.096
            ],
            "text": "vom"
          },
          {
            "bbox": [
              232.84458,
              672.736,
              275.03977,
              680.096
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              277.0932,
              672.736,
              293.36883,
              680.096
            ],
            "text": "oder"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-108",
        "source_page": 14,
        "text": "vom Vermögen nicht übersteigen, der auf die Einkünfte, die in der",
        "words": [
          {
            "bbox": [
              63.99191,
              682.304,
              79.38864,
              689.664
            ],
            "text": "vom"
          },
          {
            "bbox": [
              81.1784,
              682.304,
              117.73265,
              689.664
            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              119.52241,
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              136.98855,
              689.664
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              138.77831,
              682.304,
              183.02693,
              689.664
            ],
            "text": "übersteigen,"
          },
          {
            "bbox": [
              184.81669,
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              196.50606,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              198.29582,
              682.304,
              209.39393,
              689.664
            ],
            "text": "auf"
          },
          {
            "bbox": [
              211.18369,
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              221.98617,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              223.77593,
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            ],
            "text": "Einkünfte,"
          },
          {
            "bbox": [
              261.08124,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              273.67348,
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              279.8897,
              689.664
            ],
            "text": "in"
          },
          {
            "bbox": [
              281.67946,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-110",
        "source_page": 14,
        "text": "Bundesrepublik Deutschland besteuert werden können, oder auf",
        "words": [
          {
            "bbox": [
              63.99191,
              691.872,
              119.93789,
              699.232
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              122.0073,
              691.872,
              166.85517,
              699.232
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              168.92458,
              691.872,
              202.66635,
              699.232
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              204.73576,
              691.872,
              231.21462,
              699.232
            ],
            "text": "werden"
          },
          {
            "bbox": [
              233.28403,
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              261.85627,
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            ],
            "text": "können,"
          },
          {
            "bbox": [
              263.92568,
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              280.20131,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              282.27072,
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              293.36883,
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            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
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          264.82056,
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        ],
        "id": "pdf-014-line-112",
        "source_page": 14,
        "text": "das Vermögen, das dort besteuert werden kann, entfällt.",
        "words": [
          {
            "bbox": [
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              77.01561,
              708.8
            ],
            "text": "das"
          },
          {
            "bbox": [
              79.23683,
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              118.0123,
              708.8
            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              120.23352,
              701.44,
              133.25722,
              708.8
            ],
            "text": "das"
          },
          {
            "bbox": [
              135.47844,
              701.44,
              149.98029,
              708.8
            ],
            "text": "dort"
          },
          {
            "bbox": [
              152.20151,
              701.44,
              185.94328,
              708.8
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              188.1645,
              701.44,
              214.64336,
              708.8
            ],
            "text": "werden"
          },
          {
            "bbox": [
              216.86458,
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              236.40812,
              708.8
            ],
            "text": "kann,"
          },
          {
            "bbox": [
              238.62934,
              701.44,
              264.82056,
              708.8
            ],
            "text": "entfällt."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-114",
        "source_page": 14,
        "text": "(2) Bei einer in der Bundesrepublik Deutschland ansässigen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              84.56616,
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              96.10372,
              722.608
            ],
            "text": "Bei"
          },
          {
            "bbox": [
              99.60334,
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              117.06149,
              722.608
            ],
            "text": "einer"
          },
          {
            "bbox": [
              120.56111,
              715.248,
              126.77733,
              722.608
            ],
            "text": "in"
          },
          {
            "bbox": [
              130.27695,
              715.248,
              141.96632,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              145.46594,
              715.248,
              201.41192,
              722.608
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              204.91154,
              715.248,
              249.7674,
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              253.26702,
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              722.608
            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-116",
        "source_page": 14,
        "text": "Person wird die Steuer wie folgt festgesetzt:",
        "words": [
          {
            "bbox": [
              63.99191,
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              89.14443,
              732.176
            ],
            "text": "Person"
          },
          {
            "bbox": [
              91.36565,
              724.816,
              106.59459,
              732.176
            ],
            "text": "wird"
          },
          {
            "bbox": [
              108.81581,
              724.816,
              119.61829,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              121.83951,
              724.816,
              145.21825,
              732.176
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              147.43947,
              724.816,
              159.5603,
              732.176
            ],
            "text": "wie"
          },
          {
            "bbox": [
              161.78152,
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              177.60971,
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            ],
            "text": "folgt"
          },
          {
            "bbox": [
              179.83093,
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              221.25109,
              732.176
            ],
            "text": "festgesetzt:"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-118",
        "source_page": 14,
        "text": "a) Von der Bemessungsgrundlage der deutschen Steuer wer-",
        "words": [
          {
            "bbox": [
              63.99191,
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              70.35195,
              745.984
            ],
            "text": "a)"
          },
          {
            "bbox": [
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              90.64655,
              745.984
            ],
            "text": "Von"
          },
          {
            "bbox": [
              94.02632,
              738.624,
              105.71569,
              745.984
            ],
            "text": "der"
          },
          {
            "bbox": [
              109.09546,
              738.624,
              191.23266,
              745.984
            ],
            "text": "Bemessungsgrundlage"
          },
          {
            "bbox": [
              194.61243,
              738.624,
              206.3018,
              745.984
            ],
            "text": "der"
          },
          {
            "bbox": [
              209.67358,
              738.624,
              247.12271,
              745.984
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              250.50248,
              738.624,
              273.88122,
              745.984
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              277.26099,
              738.624,
              293.37682,
              745.984
            ],
            "text": "wer-"
          }
        ]
      },
      {
        "bbox": [
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          293.36084,
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        ],
        "id": "pdf-014-line-120",
        "source_page": 14,
        "text": "den die Einkünfte aus Rumänien sowie die in Rumänien ge-",
        "words": [
          {
            "bbox": [
              76.74395,
              748.192,
              90.21509,
              755.552
            ],
            "text": "den"
          },
          {
            "bbox": [
              92.95566,
              748.192,
              103.75814,
              755.552
            ],
            "text": "die"
          },
          {
            "bbox": [
              106.49871,
              748.192,
              139.79304,
              755.552
            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              142.53361,
              748.192,
              155.26168,
              755.552
            ],
            "text": "aus"
          },
          {
            "bbox": [
              158.00225,
              748.192,
              193.97323,
              755.552
            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
              196.7138,
              748.192,
              217.41589,
              755.552
            ],
            "text": "sowie"
          },
          {
            "bbox": [
              220.15646,
              748.192,
              230.95894,
              755.552
            ],
            "text": "die"
          },
          {
            "bbox": [
              233.69951,
              748.192,
              239.91573,
              755.552
            ],
            "text": "in"
          },
          {
            "bbox": [
              242.66429,
              748.192,
              278.63527,
              755.552
            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
              281.37584,
              748.192,
              293.36084,
              755.552
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-014-line-122",
        "source_page": 14,
        "text": "legenen Vermögenswerte ausgenommen, die nach diesem",
        "words": [
          {
            "bbox": [
              76.72797,
              757.76,
              104.84478,
              765.12
            ],
            "text": "legenen"
          },
          {
            "bbox": [
              108.60008,
              757.76,
              168.96453,
              765.12
            ],
            "text": "Vermögenswerte"
          },
          {
            "bbox": [
              172.71983,
              757.76,
              227.93872,
              765.12
            ],
            "text": "ausgenommen,"
          },
          {
            "bbox": [
              231.69402,
              757.76,
              242.4965,
              765.12
            ],
            "text": "die"
          },
          {
            "bbox": [
              246.2518,
              757.76,
              263.71794,
              765.12
            ],
            "text": "nach"
          },
          {
            "bbox": [
              267.47324,
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              293.37682,
              765.12
            ],
            "text": "diesem"
          }
        ]
      },
      {
        "bbox": [
          76.74395,
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          293.36883,
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        ],
        "id": "pdf-014-line-124",
        "source_page": 14,
        "text": "Abkommen in Rumänien besteuert werden können und nicht",
        "words": [
          {
            "bbox": [
              76.74395,
              767.328,
              117.74863,
              774.688
            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              120.00181,
              767.328,
              126.21803,
              774.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              128.47121,
              767.328,
              164.44219,
              774.688
            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
              166.69537,
              767.328,
              200.43714,
              774.688
            ],
            "text": "besteuert"
          },
          {
            "bbox": [
              202.69032,
              767.328,
              229.16918,
              774.688
            ],
            "text": "werden"
          },
          {
            "bbox": [
              231.42236,
              767.328,
              257.77338,
              774.688
            ],
            "text": "können"
          },
          {
            "bbox": [
              260.02656,
              767.328,
              273.64951,
              774.688
            ],
            "text": "und"
          },
          {
            "bbox": [
              275.90269,
              767.328,
              293.36883,
              774.688
            ],
            "text": "nicht"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
          776.896,
          166.12808,
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        ],
        "id": "pdf-014-line-126",
        "source_page": 14,
        "text": "unter Buchstabe b fallen.",
        "words": [
          {
            "bbox": [
              76.73596,
              776.896,
              95.08899,
              784.256
            ],
            "text": "unter"
          },
          {
            "bbox": [
              97.31021,
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              135.79005,
              784.256
            ],
            "text": "Buchstabe"
          },
          {
            "bbox": [
              138.01127,
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              142.74934,
              784.256
            ],
            "text": "b"
          },
          {
            "bbox": [
              144.97056,
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            "text": "fallen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-003",
        "source_page": 15,
        "text": "Für Einkünfte aus Dividenden gelten die vorstehenden Be-",
        "words": [
          {
            "bbox": [
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            "text": "Für"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "aus"
          },
          {
            "bbox": [
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
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            ],
            "text": "gelten"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
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            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-005",
        "source_page": 15,
        "text": "stimmungen nur dann, wenn diese Dividenden an eine in der",
        "words": [
          {
            "bbox": [
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            ],
            "text": "stimmungen"
          },
          {
            "bbox": [
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            ],
            "text": "nur"
          },
          {
            "bbox": [
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            ],
            "text": "dann,"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "diese"
          },
          {
            "bbox": [
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            ],
            "text": "Dividenden"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
              251.90649,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-007",
        "source_page": 15,
        "text": "Bundesrepublik Deutschland ansässige Gesellschaft (jedoch",
        "words": [
          {
            "bbox": [
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              98.992,
              128.43234,
              106.352
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
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            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              178.27857,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              216.50229,
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            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              263.16855,
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            ],
            "text": "(jedoch"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-009",
        "source_page": 15,
        "text": "nicht an eine Personengesellschaft) von einer in Rumänien",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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              115.92
            ],
            "text": "an"
          },
          {
            "bbox": [
              105.59583,
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              120.43035,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
              123.92271,
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              202.59693,
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            ],
            "text": "Personengesellschaft)"
          },
          {
            "bbox": [
              206.08929,
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              219.14559,
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            ],
            "text": "von"
          },
          {
            "bbox": [
              222.63795,
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              240.1398,
              115.92
            ],
            "text": "einer"
          },
          {
            "bbox": [
              243.63216,
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              249.86394,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Rumänien"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-011",
        "source_page": 15,
        "text": "ansässigen Gesellschaft gezahlt werden, deren Kapital zu",
        "words": [
          {
            "bbox": [
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              112.52448,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              116.63361,
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            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              164.93391,
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "deren"
          },
          {
            "bbox": [
              252.21087,
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            ],
            "text": "Kapital"
          },
          {
            "bbox": [
              281.09493,
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            ],
            "text": "zu"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-013",
        "source_page": 15,
        "text": "mindestens 10 vom Hundert unmittelbar der deutschen Ge-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "mindestens"
          },
          {
            "bbox": [
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            ],
            "text": "10"
          },
          {
            "bbox": [
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            ],
            "text": "vom"
          },
          {
            "bbox": [
              146.31867,
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            ],
            "text": "Hundert"
          },
          {
            "bbox": [
              178.00623,
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
              235.60614,
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            ],
            "text": "deutschen"
          },
          {
            "bbox": [
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            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-015",
        "source_page": 15,
        "text": "sellschaft gehört, und bei der Ermittlung der Gewinne der",
        "words": [
          {
            "bbox": [
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            ],
            "text": "sellschaft"
          },
          {
            "bbox": [
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            ],
            "text": "gehört,"
          },
          {
            "bbox": [
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              152.78274,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              156.57948,
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              167.33691,
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            ],
            "text": "bei"
          },
          {
            "bbox": [
              171.13365,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              186.64902,
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            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              226.93932,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              242.45469,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              277.67466,
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            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-017",
        "source_page": 15,
        "text": "ausschüttenden Gesellschaft nicht abgezogen worden sind.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "ausschüttenden"
          },
          {
            "bbox": [
              132.4854,
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            ],
            "text": "Gesellschaft"
          },
          {
            "bbox": [
              179.55216,
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              197.06202,
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
              199.8495,
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              239.59512,
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            ],
            "text": "abgezogen"
          },
          {
            "bbox": [
              242.47071,
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              269.30421,
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            ],
            "text": "worden"
          },
          {
            "bbox": [
              272.1798,
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            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-019",
        "source_page": 15,
        "text": "Für die Zwecke der Steuern vom Vermögen werden von der",
        "words": [
          {
            "bbox": [
              72.39438,
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              84.11301,
              168.056
            ],
            "text": "Für"
          },
          {
            "bbox": [
              86.73228,
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              97.5618,
              168.056
            ],
            "text": "die"
          },
          {
            "bbox": [
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              128.11995,
              168.056
            ],
            "text": "Zwecke"
          },
          {
            "bbox": [
              130.73922,
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              142.45785,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              145.07712,
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              172.95993,
              168.056
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              175.5792,
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              191.01447,
              168.056
            ],
            "text": "vom"
          },
          {
            "bbox": [
              193.62573,
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              230.26347,
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            ],
            "text": "Vermögen"
          },
          {
            "bbox": [
              232.88274,
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            ],
            "text": "werden"
          },
          {
            "bbox": [
              261.96705,
              160.696,
              275.02335,
              168.056
            ],
            "text": "von"
          },
          {
            "bbox": [
              277.64262,
              160.696,
              289.36125,
              168.056
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-021",
        "source_page": 15,
        "text": "Bemessungsgrundlage der deutschen Steuer ebenfalls Be-",
        "words": [
          {
            "bbox": [
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              154.68912,
              177.624
            ],
            "text": "Bemessungsgrundlage"
          },
          {
            "bbox": [
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              169.75593,
              177.624
            ],
            "text": "der"
          },
          {
            "bbox": [
              173.19222,
              170.264,
              210.73509,
              177.624
            ],
            "text": "deutschen"
          },
          {
            "bbox": [
              214.17138,
              170.264,
              237.60864,
              177.624
            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              241.04493,
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            ],
            "text": "ebenfalls"
          },
          {
            "bbox": [
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            ],
            "text": "Be-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-023",
        "source_page": 15,
        "text": "teiligungen ausgenommen, deren Ausschüttungen, falls sol-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "teiligungen"
          },
          {
            "bbox": [
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            ],
            "text": "ausgenommen,"
          },
          {
            "bbox": [
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              192.83274,
              187.192
            ],
            "text": "deren"
          },
          {
            "bbox": [
              195.66828,
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              255.98358,
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            ],
            "text": "Ausschüttungen,"
          },
          {
            "bbox": [
              258.81912,
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              273.05289,
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            ],
            "text": "falls"
          },
          {
            "bbox": [
              275.88843,
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              289.38528,
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            ],
            "text": "sol-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-025",
        "source_page": 15,
        "text": "che gezahlt würden, nach den vorhergehenden Sätzen von",
        "words": [
          {
            "bbox": [
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              85.44267,
              196.76
            ],
            "text": "che"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "würden,"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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              183.87756,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "vorhergehenden"
          },
          {
            "bbox": [
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            ],
            "text": "Sätzen"
          },
          {
            "bbox": [
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            ],
            "text": "von"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-027",
        "source_page": 15,
        "text": "der Steuerbemessungsgrundlage auszunehmen wären.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerbemessungsgrundlage"
          },
          {
            "bbox": [
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            ],
            "text": "auszunehmen"
          },
          {
            "bbox": [
              245.54655,
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            ],
            "text": "wären."
          }
        ]
      },
      {
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        ],
        "id": "pdf-015-line-028",
        "source_page": 15,
        "text": "b) Auf die deutsche Steuer vom Einkommen für die folgenden",
        "words": [
          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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              84.40938,
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            ],
            "text": "Auf"
          },
          {
            "bbox": [
              87.42114,
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              98.17857,
              220.192
            ],
            "text": "die"
          },
          {
            "bbox": [
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              134.27964,
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            ],
            "text": "deutsche"
          },
          {
            "bbox": [
              137.2914,
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              160.72866,
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            ],
            "text": "Steuer"
          },
          {
            "bbox": [
              163.74042,
              212.824,
              179.17569,
              220.184
            ],
            "text": "vom"
          },
          {
            "bbox": [
              182.17944,
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            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              227.41992,
              212.824,
              236.91177,
              220.184
            ],
            "text": "für"
          },
          {
            "bbox": [
              239.92353,
              212.824,
              250.75305,
              220.184
            ],
            "text": "die"
          },
          {
            "bbox": [
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              289.36926,
              220.184
            ],
            "text": "folgenden"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-015-line-030",
        "source_page": 15,
        "text": "Einkünfte wird unter Beachtung der Vorschriften des deut-",
        "words": [
          {
            "bbox": [
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        "text": "men für diese Einkünfte gezahlt worden ist:",
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            "text": "und"
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            "text": "10"
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            "text": "und"
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            "text": "der"
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        "text": "Deutschland ansässige Person nicht nachweist, dass die",
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            "text": "ansässige"
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            "text": "Person"
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            "text": "nicht"
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            "text": "nachweist,"
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            "text": "dem"
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            "text": "Wirtschaftsjahr,"
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            "text": "in"
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            "text": "dem"
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            "text": "sie"
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            "text": "den"
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        "text": "erzielt hat, oder die in Rumänien ansässige Gesellschaft in",
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            "text": "erzielt"
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            "text": "hat,"
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            "text": "oder"
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            "text": "die"
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        "text": "dem Wirtschaftsjahr, für das sie die Ausschüttung vorgenom-",
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            "text": "Wirtschaftsjahr,"
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            "text": "für"
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            "text": "das"
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            "text": "sie"
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            "text": "die"
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        "text": "men hat, ihre Bruttoerträge ausschließlich oder fast aus-",
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            "text": "hat,"
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            "text": "ihre"
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            "text": "Bruttoerträge"
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            "text": "ausschließlich"
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            "text": "fast"
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            "text": "aus-"
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        "text": "schließlich aus unter § 8 Absatz 1 Nummern 1 bis 6 des deut-",
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            "text": "schließlich"
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            "text": "unter"
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            "text": "§"
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            "text": "8"
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            "text": "Absatz"
          },
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            "text": "1"
          },
          {
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            "text": "Nummern"
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            "text": "1"
          },
          {
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            "text": "bis"
          },
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            "text": "6"
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            "text": "des"
          },
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            "text": "deut-"
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        "text": "schen Außensteuergesetzes fallenden Tätigkeiten oder aus",
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            "text": "schen"
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            "text": "Außensteuergesetzes"
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        "text": "unter § 8 Absatz 2 dieses Gesetzes fallenden Beteiligungen",
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            "text": "unter"
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            "text": "§"
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            "text": "8"
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            "text": "Absatz"
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            "text": "2"
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            "text": "dieses"
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            "text": "Gesetzes"
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            "text": "fallenden"
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            "text": "Beteiligungen"
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        "text": "bezieht; Gleiches gilt für unbewegliches Vermögen, das einer",
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            "text": "Gleiches"
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            "text": "gilt"
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            "text": "unbewegliches"
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            "text": "das"
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        "text": "Betriebsstätte dient, und für Einkünfte aus diesem unbeweg-",
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            "text": "für"
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            "text": "Einkünfte"
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        "text": "lichem Vermögen der Betriebsstätte (Artikel 6 Absatz 4) sowie",
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            "text": "lichem"
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            "text": "Vermögen"
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            "text": "der"
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            "text": "Betriebsstätte"
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            ],
            "text": "(Artikel"
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            "text": "6"
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            "text": "4)"
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        "text": "für die Gewinne aus der Veräußerung dieses unbeweglichen",
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          {
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            "text": "für"
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            "text": "die"
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            "text": "Gewinne"
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            "text": "aus"
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            "text": "der"
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            "text": "Veräußerung"
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            "text": "dieses"
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            "text": "unbeweglichen"
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        ]
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        "text": "Vermögens (Artikel 13 Absatz 1) und des beweglichen Ver-",
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          {
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            "text": "(Artikel"
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            "text": "13"
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            "text": "Absatz"
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            "text": "1)"
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            "text": "und"
          },
          {
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            "text": "des"
          },
          {
            "bbox": [
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            "text": "beweglichen"
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          {
            "bbox": [
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            "text": "Ver-"
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        ]
      },
      {
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        "text": "mögens, das Betriebsvermögen der Betriebsstätte darstellt",
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            "text": "mögens,"
          },
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            "text": "das"
          },
          {
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            "text": "Betriebsvermögen"
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            "text": "der"
          },
          {
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            "text": "Betriebsstätte"
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            "bbox": [
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            "text": "darstellt"
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        "text": "(Artikel 13 Absatz 3).",
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            "text": "(Artikel"
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            "text": "13"
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            "text": "Absatz"
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            "text": "3)."
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        ]
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        "text": "d) Die Bundesrepublik Deutschland behält aber das Recht, die",
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            "text": "d)"
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            "text": "Die"
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            "text": "Bundesrepublik"
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            "text": "Deutschland"
          },
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            "text": "behält"
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            "text": "aber"
          },
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            "text": "das"
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            "text": "Recht,"
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            "text": "die"
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        ]
      },
      {
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        "id": "pdf-015-line-099",
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        "text": "nach den Bestimmungen dieses Abkommens von der deut-",
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            "text": "nach"
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            "text": "den"
          },
          {
            "bbox": [
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            "text": "Bestimmungen"
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          {
            "bbox": [
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            "text": "dieses"
          },
          {
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            "text": "Abkommens"
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            "bbox": [
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            "text": "von"
          },
          {
            "bbox": [
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            "text": "der"
          },
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            "bbox": [
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            "text": "deut-"
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        ]
      },
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        "text": "schen Steuer ausgenommenen Einkünfte und Vermögens-",
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            "text": "schen"
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            "text": "Steuer"
          },
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            "text": "ausgenommenen"
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            "text": "Einkünfte"
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            "text": "und"
          },
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            "text": "Vermögens-"
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        ]
      },
      {
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        "text": "werte bei der Festsetzung ihres Steuersatzes zu berücksich-",
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          {
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            "text": "werte"
          },
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            "text": "bei"
          },
          {
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            "text": "der"
          },
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            "text": "Festsetzung"
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            "text": "ihres"
          },
          {
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            "text": "Steuersatzes"
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            "text": "zu"
          },
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            "text": "berücksich-"
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        ]
      },
      {
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        "text": "tigen.",
        "words": [
          {
            "bbox": [
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            "text": "tigen."
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        "text": "e) Ungeachtet der Bestimmungen des Buchstabens a wird die",
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          {
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            "text": "e)"
          },
          {
            "bbox": [
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            "text": "Ungeachtet"
          },
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Bestimmungen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Buchstabens"
          },
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            "text": "a"
          },
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            "text": "wird"
          },
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            "text": "die"
          }
        ]
      },
      {
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        "text": "Doppelbesteuerung durch Steueranrechnung nach Buch-",
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            "text": "Doppelbesteuerung"
          },
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            "text": "Steueranrechnung"
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          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
              267.57405,
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            "text": "Buch-"
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        ]
      },
      {
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        "source_page": 15,
        "text": "stabe b vermieden,",
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          {
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            "text": "stabe"
          },
          {
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            "text": "b"
          },
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            "bbox": [
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            "text": "vermieden,"
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      },
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        "text": "aa) wenn in den Vertragsstaaten Einkünfte oder Vermögen",
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          {
            "bbox": [
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            "text": "aa)"
          },
          {
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            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "den"
          },
          {
            "bbox": [
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            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              233.38737,
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Vermögen"
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        ]
      },
      {
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        "id": "pdf-015-line-114",
        "source_page": 15,
        "text": "unterschiedlichen Abkommensbestimmungen zugeord-",
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          {
            "bbox": [
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            "text": "unterschiedlichen"
          },
          {
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            "text": "Abkommensbestimmungen"
          },
          {
            "bbox": [
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            "text": "zugeord-"
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        ]
      },
      {
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        "text": "net oder verschiedenen Personen zugerechnet werden",
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          {
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            "text": "net"
          },
          {
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            "text": "oder"
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            "text": "verschiedenen"
          },
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            "text": "Personen"
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          {
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            "text": "zugerechnet"
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          {
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            "text": "werden"
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      {
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        "source_page": 15,
        "text": "(außer nach Artikel 9) und dieser Konflikt sich nicht durch",
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            "text": "(außer"
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            ],
            "text": "nach"
          },
          {
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            ],
            "text": "Artikel"
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            "text": "9)"
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "dieser"
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          {
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            ],
            "text": "Konflikt"
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            ],
            "text": "sich"
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            ],
            "text": "nicht"
          },
          {
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            ],
            "text": "durch"
          }
        ]
      },
      {
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        "source_page": 15,
        "text": "ein Verfahren nach Artikel 25 Absatz 3 regeln lässt und",
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            "text": "ein"
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            "text": "Verfahren"
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            ],
            "text": "nach"
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            ],
            "text": "Artikel"
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            ],
            "text": "25"
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            "text": "Absatz"
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          {
            "bbox": [
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            "text": "3"
          },
          {
            "bbox": [
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            "text": "regeln"
          },
          {
            "bbox": [
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            "text": "lässt"
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          {
            "bbox": [
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            "text": "und"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-015-line-122",
        "source_page": 15,
        "text": "wenn aufgrund dieser unterschiedlichen Zuordnung",
        "words": [
          {
            "bbox": [
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            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
              152.99901,
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            ],
            "text": "dieser"
          },
          {
            "bbox": [
              180.95391,
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            "text": "unterschiedlichen"
          },
          {
            "bbox": [
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            "text": "Zuordnung"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-015-line-124",
        "source_page": 15,
        "text": "oder Zurechnung die betreffenden Einkünfte oder Ver-",
        "words": [
          {
            "bbox": [
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            "text": "oder"
          },
          {
            "bbox": [
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            "text": "Zurechnung"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "betreffenden"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              254.77407,
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              274.38255,
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            ],
            "text": "Ver-"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-015-line-126",
        "source_page": 15,
        "text": "mögenswerte unbesteuert blieben oder niedriger als",
        "words": [
          {
            "bbox": [
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            "text": "mögenswerte"
          },
          {
            "bbox": [
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            ],
            "text": "unbesteuert"
          },
          {
            "bbox": [
              190.638,
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            ],
            "text": "blieben"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "niedriger"
          },
          {
            "bbox": [
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            ],
            "text": "als"
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        ]
      },
      {
        "bbox": [
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        "text": "ohne diesen Konflikt besteuert würden oder",
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          {
            "bbox": [
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            ],
            "text": "ohne"
          },
          {
            "bbox": [
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            ],
            "text": "diesen"
          },
          {
            "bbox": [
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            "text": "Konflikt"
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            "bbox": [
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            "text": "besteuert"
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            "text": "würden"
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        ]
      },
      {
        "bbox": [
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        "source_page": 15,
        "text": "bb) wenn die Bundesrepublik Deutschland nach gehöriger",
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          {
            "bbox": [
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            "text": "bb)"
          },
          {
            "bbox": [
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            ],
            "text": "wenn"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Bundesrepublik"
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            "bbox": [
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            ],
            "text": "Deutschland"
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          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            "text": "gehöriger"
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        ]
      },
      {
        "bbox": [
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        "source_page": 15,
        "text": "Konsultation mit der zuständigen Behörde Rumäniens",
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          {
            "bbox": [
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            "text": "Konsultation"
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            "text": "mit"
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            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
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            "text": "Behörde"
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            "text": "Rumäniens"
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        ]
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        "text": "auf diplomatischem Weg andere Einkünfte notifiziert, auf",
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          {
            "bbox": [
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            ],
            "text": "auf"
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            "bbox": [
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            "text": "diplomatischem"
          },
          {
            "bbox": [
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            ],
            "text": "Weg"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
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            "text": "notifiziert,"
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            "text": "auf"
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        ]
      },
      {
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        "source_page": 15,
        "text": "die sie Buchstabe b anzuwenden beabsichtigt. Die Dop-",
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          {
            "bbox": [
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            "text": "die"
          },
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            "text": "sie"
          },
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            "bbox": [
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            "text": "Buchstabe"
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            "text": "b"
          },
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            "bbox": [
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            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
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            "text": "beabsichtigt."
          },
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            "bbox": [
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            ],
            "text": "Die"
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            "bbox": [
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            ],
            "text": "Dop-"
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        ]
      },
      {
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        "source_page": 16,
        "text": "pelbesteuerung der notifizierten Einkünfte wird daraufhin",
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            "text": "pelbesteuerung"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "notifizierten"
          },
          {
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            ],
            "text": "daraufhin"
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        ]
      },
      {
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        "id": "pdf-016-line-005",
        "source_page": 16,
        "text": "durch Steueranrechnung ab dem ersten Tag des Kalen-",
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          {
            "bbox": [
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            ],
            "text": "durch"
          },
          {
            "bbox": [
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            ],
            "text": "Steueranrechnung"
          },
          {
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            ],
            "text": "ab"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "ersten"
          },
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            "bbox": [
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            ],
            "text": "Tag"
          },
          {
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            ],
            "text": "des"
          },
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            "bbox": [
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            "text": "Kalen-"
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        ]
      },
      {
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        "id": "pdf-016-line-007",
        "source_page": 16,
        "text": "derjahrs, in dem die Notifikation übermittelt wurde, ver-",
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            "text": "derjahrs,"
          },
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            "text": "in"
          },
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
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            ],
            "text": "Notifikation"
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            "text": "übermittelt"
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            ],
            "text": "wurde,"
          },
          {
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            ],
            "text": "ver-"
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      },
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        "id": "pdf-016-line-009",
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        "text": "mieden.",
        "words": [
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            "bbox": [
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            ],
            "text": "mieden."
          }
        ]
      },
      {
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        "id": "pdf-016-line-011",
        "source_page": 16,
        "text": "Artikel 24",
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "24"
          }
        ]
      },
      {
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        ],
        "id": "pdf-016-line-013",
        "source_page": 16,
        "text": "Gleichbehandlung",
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          {
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            ],
            "text": "Gleichbehandlung"
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      },
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        "id": "pdf-016-line-015",
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        "text": "(1) Staatsangehörige eines Vertragsstaats dürfen im anderen",
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          {
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            ],
            "text": "(1)"
          },
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            ],
            "text": "Staatsangehörige"
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              226.48454,
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            ],
            "text": "dürfen"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            "text": "anderen"
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        ]
      },
      {
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        "source_page": 16,
        "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhän-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "keiner"
          },
          {
            "bbox": [
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "damit"
          },
          {
            "bbox": [
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            ],
            "text": "zusammenhän-"
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        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-019",
        "source_page": 16,
        "text": "genden Verpflichtung unterworfen werden, die anders oder",
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            ],
            "text": "genden"
          },
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            ],
            "text": "Verpflichtung"
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            ],
            "text": "unterworfen"
          },
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            ],
            "text": "werden,"
          },
          {
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "anders"
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            "text": "oder"
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        ]
      },
      {
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        "id": "pdf-016-line-021",
        "source_page": 16,
        "text": "belastender ist als die Besteuerung und die damit zusammen-",
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          {
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            "text": "belastender"
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              109.28722,
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              117.57285,
              193.992
            ],
            "text": "ist"
          },
          {
            "bbox": [
              120.84076,
              186.632,
              130.90017,
              193.992
            ],
            "text": "als"
          },
          {
            "bbox": [
              134.16808,
              186.632,
              144.97056,
              193.992
            ],
            "text": "die"
          },
          {
            "bbox": [
              148.23847,
              186.632,
              193.68559,
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              196.9535,
              186.632,
              210.57645,
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            ],
            "text": "und"
          },
          {
            "bbox": [
              213.84436,
              186.632,
              224.64684,
              193.992
            ],
            "text": "die"
          },
          {
            "bbox": [
              227.91475,
              186.632,
              248.04955,
              193.992
            ],
            "text": "damit"
          },
          {
            "bbox": [
              251.31746,
              186.632,
              293.35285,
              193.992
            ],
            "text": "zusammen-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          196.2,
          293.36883,
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        ],
        "id": "pdf-016-line-023",
        "source_page": 16,
        "text": "hängenden Verpflichtungen, denen Staatsangehörige des ande-",
        "words": [
          {
            "bbox": [
              63.99191,
              196.2,
              103.95789,
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            ],
            "text": "hängenden"
          },
          {
            "bbox": [
              106.44278,
              196.2,
              164.60199,
              203.56
            ],
            "text": "Verpflichtungen,"
          },
          {
            "bbox": [
              167.08688,
              196.2,
              189.29109,
              203.56
            ],
            "text": "denen"
          },
          {
            "bbox": [
              191.76799,
              196.2,
              254.50547,
              203.56
            ],
            "text": "Staatsangehörige"
          },
          {
            "bbox": [
              256.99036,
              196.2,
              270.01406,
              203.56
            ],
            "text": "des"
          },
          {
            "bbox": [
              272.49895,
              196.2,
              293.36883,
              203.56
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          205.768,
          293.36883,
          213.128
        ],
        "id": "pdf-016-line-025",
        "source_page": 16,
        "text": "ren Staates unter gleichen Verhältnissen, insbesondere hinsicht-",
        "words": [
          {
            "bbox": [
              63.99191,
              205.768,
              75.38565,
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            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.65481,
              205.768,
              104.73292,
              213.128
            ],
            "text": "Staates"
          },
          {
            "bbox": [
              107.00208,
              205.768,
              125.35511,
              213.128
            ],
            "text": "unter"
          },
          {
            "bbox": [
              127.62427,
              205.768,
              157.51486,
              213.128
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              159.78402,
              205.768,
              209.80142,
              213.128
            ],
            "text": "Verhältnissen,"
          },
          {
            "bbox": [
              212.07058,
              205.768,
              260.3142,
              213.128
            ],
            "text": "insbesondere"
          },
          {
            "bbox": [
              262.58336,
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              293.36883,
              213.128
            ],
            "text": "hinsicht-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.36883,
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        ],
        "id": "pdf-016-line-027",
        "source_page": 16,
        "text": "lich der Ansässigkeit unterworfen sind oder unterworfen werden",
        "words": [
          {
            "bbox": [
              63.99191,
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              76.27254,
              222.696
            ],
            "text": "lich"
          },
          {
            "bbox": [
              78.73346,
              215.336,
              90.42283,
              222.696
            ],
            "text": "der"
          },
          {
            "bbox": [
              92.87576,
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              137.85946,
              222.696
            ],
            "text": "Ansässigkeit"
          },
          {
            "bbox": [
              140.32038,
              215.336,
              183.07487,
              222.696
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              185.53579,
              215.336,
              200.48508,
              222.696
            ],
            "text": "sind"
          },
          {
            "bbox": [
              202.946,
              215.336,
              219.21364,
              222.696
            ],
            "text": "oder"
          },
          {
            "bbox": [
              221.67456,
              215.336,
              264.42905,
              222.696
            ],
            "text": "unterworfen"
          },
          {
            "bbox": [
              266.88997,
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            ],
            "text": "werden"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-029",
        "source_page": 16,
        "text": "können. Diese Bestimmung gilt ungeachtet des Artikels 1 auch",
        "words": [
          {
            "bbox": [
              63.99191,
              224.904,
              92.56415,
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            ],
            "text": "können."
          },
          {
            "bbox": [
              95.52045,
              224.904,
              115.49545,
              232.264
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              118.45175,
              224.904,
              163.60324,
              232.264
            ],
            "text": "Bestimmung"
          },
          {
            "bbox": [
              166.55954,
              224.904,
              177.21021,
              232.264
            ],
            "text": "gilt"
          },
          {
            "bbox": [
              180.16651,
              224.904,
              220.27631,
              232.264
            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
              223.23261,
              224.904,
              236.25631,
              232.264
            ],
            "text": "des"
          },
          {
            "bbox": [
              239.21261,
              224.904,
              265.54765,
              232.264
            ],
            "text": "Artikels"
          },
          {
            "bbox": [
              268.50395,
              224.904,
              272.94639,
              232.264
            ],
            "text": "1"
          },
          {
            "bbox": [
              275.90269,
              224.904,
              293.36883,
              232.264
            ],
            "text": "auch"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
          234.472,
          263.92568,
          241.832
        ],
        "id": "pdf-016-line-031",
        "source_page": 16,
        "text": "für Personen, die in keinem Vertragsstaat ansässig sind.",
        "words": [
          {
            "bbox": [
              63.99191,
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              73.46006,
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            ],
            "text": "für"
          },
          {
            "bbox": [
              75.68128,
              234.472,
              111.78809,
              241.832
            ],
            "text": "Personen,"
          },
          {
            "bbox": [
              114.00931,
              234.472,
              124.81179,
              241.832
            ],
            "text": "die"
          },
          {
            "bbox": [
              127.03301,
              234.472,
              133.24923,
              241.832
            ],
            "text": "in"
          },
          {
            "bbox": [
              135.47045,
              234.472,
              161.23021,
              241.832
            ],
            "text": "keinem"
          },
          {
            "bbox": [
              163.45143,
              234.472,
              210.94399,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässig"
          },
          {
            "bbox": [
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            ],
            "text": "sind."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-033",
        "source_page": 16,
        "text": "(2) Die Besteuerung einer Betriebsstätte, die ein Unternehmen",
        "words": [
          {
            "bbox": [
              72.48528,
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              81.06654,
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
              83.34369,
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              95.03306,
              255.648
            ],
            "text": "Die"
          },
          {
            "bbox": [
              97.31021,
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              142.74135,
              255.648
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              145.0185,
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              162.47665,
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            ],
            "text": "einer"
          },
          {
            "bbox": [
              164.7538,
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              216.83262,
              255.648
            ],
            "text": "Betriebsstätte,"
          },
          {
            "bbox": [
              219.10977,
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              229.91225,
              255.648
            ],
            "text": "die"
          },
          {
            "bbox": [
              232.1894,
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              242.69625,
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            ],
            "text": "ein"
          },
          {
            "bbox": [
              244.9734,
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            ],
            "text": "Unternehmen"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
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        ],
        "id": "pdf-016-line-035",
        "source_page": 16,
        "text": "eines Vertragsstaats im anderen Vertragsstaat hat, darf im ande-",
        "words": [
          {
            "bbox": [
              63.9999,
              257.856,
              82.78439,
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              84.89375,
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              136.38131,
              265.216
            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              138.49067,
              257.856,
              147.07992,
              265.216
            ],
            "text": "im"
          },
          {
            "bbox": [
              149.18928,
              257.856,
              178.34479,
              265.216
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              180.45415,
              257.856,
              227.94671,
              265.216
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              230.05607,
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              243.52721,
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            ],
            "text": "hat,"
          },
          {
            "bbox": [
              245.63657,
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              259.69098,
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            ],
            "text": "darf"
          },
          {
            "bbox": [
              261.80034,
              257.856,
              270.38959,
              265.216
            ],
            "text": "im"
          },
          {
            "bbox": [
              272.49895,
              257.856,
              293.36883,
              265.216
            ],
            "text": "ande-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-016-line-037",
        "source_page": 16,
        "text": "ren Staat nicht ungünstiger sein als die Besteuerung von Unter-",
        "words": [
          {
            "bbox": [
              63.99191,
              267.424,
              75.38565,
              274.784
            ],
            "text": "ren"
          },
          {
            "bbox": [
              77.93446,
              267.424,
              96.72694,
              274.784
            ],
            "text": "Staat"
          },
          {
            "bbox": [
              99.27575,
              267.424,
              116.74189,
              274.784
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              119.2907,
              267.424,
              161.46991,
              274.784
            ],
            "text": "ungünstiger"
          },
          {
            "bbox": [
              164.01872,
              267.424,
              178.52057,
              274.784
            ],
            "text": "sein"
          },
          {
            "bbox": [
              181.06938,
              267.424,
              191.12879,
              274.784
            ],
            "text": "als"
          },
          {
            "bbox": [
              193.6776,
              267.424,
              204.48008,
              274.784
            ],
            "text": "die"
          },
          {
            "bbox": [
              207.02889,
              267.424,
              252.46003,
              274.784
            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
              255.00884,
              267.424,
              268.03254,
              274.784
            ],
            "text": "von"
          },
          {
            "bbox": [
              270.58135,
              267.424,
              293.36883,
              274.784
            ],
            "text": "Unter-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-016-line-039",
        "source_page": 16,
        "text": "nehmen des anderen Staates, die die gleiche Tätigkeit ausüben.",
        "words": [
          {
            "bbox": [
              63.99191,
              276.992,
              92.71596,
              284.352
            ],
            "text": "nehmen"
          },
          {
            "bbox": [
              95.06502,
              276.992,
              108.08872,
              284.352
            ],
            "text": "des"
          },
          {
            "bbox": [
              110.43778,
              276.992,
              139.59329,
              284.352
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              141.94235,
              276.992,
              171.24168,
              284.352
            ],
            "text": "Staates,"
          },
          {
            "bbox": [
              173.59074,
              276.992,
              184.39322,
              284.352
            ],
            "text": "die"
          },
          {
            "bbox": [
              186.74228,
              276.992,
              197.54476,
              284.352
            ],
            "text": "die"
          },
          {
            "bbox": [
              199.89382,
              276.992,
              225.32599,
              284.352
            ],
            "text": "gleiche"
          },
          {
            "bbox": [
              227.67505,
              276.992,
              258.1569,
              284.352
            ],
            "text": "Tätigkeit"
          },
          {
            "bbox": [
              260.50596,
              276.992,
              293.36883,
              284.352
            ],
            "text": "ausüben."
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.36883,
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        ],
        "id": "pdf-016-line-041",
        "source_page": 16,
        "text": "Diese Bestimmung ist nicht so auszulegen, als verpflichte sie",
        "words": [
          {
            "bbox": [
              63.99191,
              286.56,
              83.96691,
              293.92
            ],
            "text": "Diese"
          },
          {
            "bbox": [
              87.72221,
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              132.8737,
              293.92
            ],
            "text": "Bestimmung"
          },
          {
            "bbox": [
              136.629,
              286.56,
              144.91463,
              293.92
            ],
            "text": "ist"
          },
          {
            "bbox": [
              148.66993,
              286.56,
              166.13607,
              293.92
            ],
            "text": "nicht"
          },
          {
            "bbox": [
              169.89137,
              286.56,
              178.47263,
              293.92
            ],
            "text": "so"
          },
          {
            "bbox": [
              182.22793,
              286.56,
              224.8386,
              293.92
            ],
            "text": "auszulegen,"
          },
          {
            "bbox": [
              228.5939,
              286.56,
              238.6613,
              293.92
            ],
            "text": "als"
          },
          {
            "bbox": [
              242.4166,
              286.56,
              279.55412,
              293.92
            ],
            "text": "verpflichte"
          },
          {
            "bbox": [
              283.30942,
              286.56,
              293.36883,
              293.92
            ],
            "text": "sie"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          293.36883,
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        ],
        "id": "pdf-016-line-043",
        "source_page": 16,
        "text": "einen Vertragsstaat, den im anderen Vertragsstaat ansässigen",
        "words": [
          {
            "bbox": [
              63.99191,
              296.128,
              83.23183,
              303.488
            ],
            "text": "einen"
          },
          {
            "bbox": [
              86.83532,
              296.128,
              136.5491,
              303.488
            ],
            "text": "Vertragsstaat,"
          },
          {
            "bbox": [
              140.15259,
              296.128,
              153.62373,
              303.488
            ],
            "text": "den"
          },
          {
            "bbox": [
              157.22722,
              296.128,
              165.81647,
              303.488
            ],
            "text": "im"
          },
          {
            "bbox": [
              169.41996,
              296.128,
              198.57547,
              303.488
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              202.17896,
              296.128,
              249.66353,
              303.488
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              253.26702,
              296.128,
              293.36883,
              303.488
            ],
            "text": "ansässigen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-045",
        "source_page": 16,
        "text": "Personen Steuerfreibeträge, -vergünstigungen und -ermäßigun-",
        "words": [
          {
            "bbox": [
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              305.696,
              97.8775,
              313.056
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              100.68998,
              305.696,
              164.7538,
              313.056
            ],
            "text": "Steuerfreibeträge,"
          },
          {
            "bbox": [
              167.56628,
              305.696,
              230.16793,
              313.056
            ],
            "text": "-vergünstigungen"
          },
          {
            "bbox": [
              232.98041,
              305.696,
              246.60336,
              313.056
            ],
            "text": "und"
          },
          {
            "bbox": [
              249.41584,
              305.696,
              293.36883,
              313.056
            ],
            "text": "-ermäßigun-"
          }
        ]
      },
      {
        "bbox": [
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          293.36883,
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        ],
        "id": "pdf-016-line-047",
        "source_page": 16,
        "text": "gen zu gewähren, die er nur seinen ansässigen Personen ge-",
        "words": [
          {
            "bbox": [
              63.99191,
              315.264,
              77.31124,
              322.624
            ],
            "text": "gen"
          },
          {
            "bbox": [
              80.86679,
              315.264,
              89.14443,
              322.624
            ],
            "text": "zu"
          },
          {
            "bbox": [
              92.69998,
              315.264,
              129.98132,
              322.624
            ],
            "text": "gewähren,"
          },
          {
            "bbox": [
              133.53687,
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              144.33935,
              322.624
            ],
            "text": "die"
          },
          {
            "bbox": [
              147.8949,
              315.264,
              154.8462,
              322.624
            ],
            "text": "er"
          },
          {
            "bbox": [
              158.40175,
              315.264,
              169.9473,
              322.624
            ],
            "text": "nur"
          },
          {
            "bbox": [
              173.49486,
              315.264,
              196.72978,
              322.624
            ],
            "text": "seinen"
          },
          {
            "bbox": [
              200.28533,
              315.264,
              240.38714,
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            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              243.94269,
              315.264,
              277.82828,
              322.624
            ],
            "text": "Personen"
          },
          {
            "bbox": [
              281.38383,
              315.264,
              293.36883,
              322.624
            ],
            "text": "ge-"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-016-line-049",
        "source_page": 16,
        "text": "währt.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "währt."
          }
        ]
      },
      {
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        ],
        "id": "pdf-016-line-050",
        "source_page": 16,
        "text": "(3) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 8 oder Arti-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
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            ],
            "text": "Sofern"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "9"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              184.17749,
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              346.008
            ],
            "text": "1,"
          },
          {
            "bbox": [
              192.6389,
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              214.97894,
              346.008
            ],
            "text": "Artikel"
          },
          {
            "bbox": [
              216.77669,
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            ],
            "text": "11"
          },
          {
            "bbox": [
              227.45932,
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              252.01259,
              346.008
            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              253.81034,
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              258.25278,
              346.008
            ],
            "text": "8"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
              278.1319,
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            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-052",
        "source_page": 16,
        "text": "kel 12 Absatz 6 anzuwenden ist, sind Zinsen, Lizenzgebühren",
        "words": [
          {
            "bbox": [
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            ],
            "text": "kel"
          },
          {
            "bbox": [
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              86.58763,
              355.576
            ],
            "text": "12"
          },
          {
            "bbox": [
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            ],
            "text": "Absatz"
          },
          {
            "bbox": [
              118.14014,
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            ],
            "text": "6"
          },
          {
            "bbox": [
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            ],
            "text": "anzuwenden"
          },
          {
            "bbox": [
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            ],
            "text": "ist,"
          },
          {
            "bbox": [
              188.85963,
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              203.80892,
              355.568
            ],
            "text": "sind"
          },
          {
            "bbox": [
              207.30854,
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              233.35594,
              355.568
            ],
            "text": "Zinsen,"
          },
          {
            "bbox": [
              236.85556,
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              355.568
            ],
            "text": "Lizenzgebühren"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-054",
        "source_page": 16,
        "text": "und andere Entgelte, die ein Unternehmen eines Vertragsstaats",
        "words": [
          {
            "bbox": [
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              77.61486,
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
            "bbox": [
              107.90495,
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              139.4255,
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            ],
            "text": "Entgelte,"
          },
          {
            "bbox": [
              142.21401,
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            ],
            "text": "die"
          },
          {
            "bbox": [
              155.805,
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            ],
            "text": "ein"
          },
          {
            "bbox": [
              169.10036,
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            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              220.30028,
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            ],
            "text": "eines"
          },
          {
            "bbox": [
              241.88127,
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            ],
            "text": "Vertragsstaats"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-056",
        "source_page": 16,
        "text": "an eine im anderen Vertragsstaat ansässige Person zahlt, bei",
        "words": [
          {
            "bbox": [
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              72.72498,
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            ],
            "text": "an"
          },
          {
            "bbox": [
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              91.26178,
              374.712
            ],
            "text": "eine"
          },
          {
            "bbox": [
              95.0011,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
              140.2245,
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              187.71706,
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              191.45638,
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              227.11575,
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
              230.85507,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
              259.74691,
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            ],
            "text": "zahlt,"
          },
          {
            "bbox": [
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            ],
            "text": "bei"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-058",
        "source_page": 16,
        "text": "der Ermittlung der steuerpflichtigen Gewinne dieses Unterneh-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              118.75537,
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              130.44474,
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            ],
            "text": "der"
          },
          {
            "bbox": [
              133.77657,
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              192.96649,
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            ],
            "text": "steuerpflichtigen"
          },
          {
            "bbox": [
              196.29832,
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            ],
            "text": "Gewinne"
          },
          {
            "bbox": [
              230.9909,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              257.40584,
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            ],
            "text": "Unterneh-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-060",
        "source_page": 16,
        "text": "mens unter den gleichen Bedingungen wie Zahlungen an eine im",
        "words": [
          {
            "bbox": [
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            ],
            "text": "mens"
          },
          {
            "bbox": [
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            ],
            "text": "unter"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              151.50638,
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            ],
            "text": "gleichen"
          },
          {
            "bbox": [
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              201.10031,
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            ],
            "text": "Bedingungen"
          },
          {
            "bbox": [
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            ],
            "text": "wie"
          },
          {
            "bbox": [
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            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
              257.07026,
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              265.80333,
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            ],
            "text": "an"
          },
          {
            "bbox": [
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              282.69419,
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-062",
        "source_page": 16,
        "text": "erstgenannten Staat ansässige Person zum Abzug zuzulassen.",
        "words": [
          {
            "bbox": [
              63.99191,
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              115.19982,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
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              137.18031,
              403.408
            ],
            "text": "Staat"
          },
          {
            "bbox": [
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            ],
            "text": "ansässige"
          },
          {
            "bbox": [
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              204.36822,
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            ],
            "text": "Person"
          },
          {
            "bbox": [
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            ],
            "text": "zum"
          },
          {
            "bbox": [
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            ],
            "text": "Abzug"
          },
          {
            "bbox": [
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            ],
            "text": "zuzulassen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-064",
        "source_page": 16,
        "text": "Dementsprechend sind Schulden, die ein Unternehmen eines",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Dementsprechend"
          },
          {
            "bbox": [
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              148.84571,
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            ],
            "text": "sind"
          },
          {
            "bbox": [
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              188.69983,
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            ],
            "text": "Schulden,"
          },
          {
            "bbox": [
              192.73478,
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              203.54525,
              412.976
            ],
            "text": "die"
          },
          {
            "bbox": [
              207.5802,
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              218.08705,
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            ],
            "text": "ein"
          },
          {
            "bbox": [
              222.122,
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              270.52542,
              412.976
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              274.56037,
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              412.976
            ],
            "text": "eines"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-066",
        "source_page": 16,
        "text": "Vertragsstaats gegenüber einer im anderen Vertragsstaat an-",
        "words": [
          {
            "bbox": [
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              115.47947,
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            ],
            "text": "Vertragsstaats"
          },
          {
            "bbox": [
              119.65025,
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              157.97828,
              422.544
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              162.14906,
              415.184,
              179.60721,
              422.544
            ],
            "text": "einer"
          },
          {
            "bbox": [
              183.77799,
              415.184,
              192.36724,
              422.544
            ],
            "text": "im"
          },
          {
            "bbox": [
              196.53802,
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              225.69353,
              422.544
            ],
            "text": "anderen"
          },
          {
            "bbox": [
              229.86431,
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              277.35687,
              422.544
            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
              281.52765,
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              293.36883,
              422.544
            ],
            "text": "an-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-068",
        "source_page": 16,
        "text": "sässigen Person hat, bei der Ermittlung des steuerpflichtigen",
        "words": [
          {
            "bbox": [
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              424.752,
              95.36065,
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            ],
            "text": "sässigen"
          },
          {
            "bbox": [
              99.3956,
              424.752,
              124.54812,
              432.112
            ],
            "text": "Person"
          },
          {
            "bbox": [
              128.58307,
              424.752,
              142.0622,
              432.112
            ],
            "text": "hat,"
          },
          {
            "bbox": [
              146.09715,
              424.752,
              156.89963,
              432.112
            ],
            "text": "bei"
          },
          {
            "bbox": [
              160.93458,
              424.752,
              172.62395,
              432.112
            ],
            "text": "der"
          },
          {
            "bbox": [
              176.6589,
              424.752,
              213.06933,
              432.112
            ],
            "text": "Ermittlung"
          },
          {
            "bbox": [
              217.10428,
              424.752,
              230.12798,
              432.112
            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "steuerpflichtigen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-070",
        "source_page": 16,
        "text": "Vermögens dieses Unternehmens unter den gleichen Bedin-",
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          {
            "bbox": [
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              434.32,
              104.54116,
              441.68
            ],
            "text": "Vermögens"
          },
          {
            "bbox": [
              109.17536,
              434.32,
              132.25847,
              441.68
            ],
            "text": "dieses"
          },
          {
            "bbox": [
              136.89267,
              434.32,
              189.29109,
              441.68
            ],
            "text": "Unternehmens"
          },
          {
            "bbox": [
              193.92529,
              434.32,
              212.27832,
              441.68
            ],
            "text": "unter"
          },
          {
            "bbox": [
              216.91252,
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              230.38366,
              441.68
            ],
            "text": "den"
          },
          {
            "bbox": [
              235.01786,
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              264.90845,
              441.68
            ],
            "text": "gleichen"
          },
          {
            "bbox": [
              269.54265,
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              293.36883,
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            ],
            "text": "Bedin-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-072",
        "source_page": 16,
        "text": "gungen wie Schulden gegenüber einer im erstgenannten Staat",
        "words": [
          {
            "bbox": [
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              90.78238,
              451.248
            ],
            "text": "gungen"
          },
          {
            "bbox": [
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            ],
            "text": "wie"
          },
          {
            "bbox": [
              109.32717,
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              142.92512,
              451.248
            ],
            "text": "Schulden"
          },
          {
            "bbox": [
              146.1371,
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              184.46513,
              451.248
            ],
            "text": "gegenüber"
          },
          {
            "bbox": [
              187.67711,
              443.888,
              205.14325,
              451.248
            ],
            "text": "einer"
          },
          {
            "bbox": [
              208.35523,
              443.888,
              216.94448,
              451.248
            ],
            "text": "im"
          },
          {
            "bbox": [
              220.15646,
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              271.36437,
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            ],
            "text": "erstgenannten"
          },
          {
            "bbox": [
              274.57635,
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              293.36883,
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            ],
            "text": "Staat"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-074",
        "source_page": 16,
        "text": "ansässigen Person zum Abzug zuzulassen.",
        "words": [
          {
            "bbox": [
              63.99191,
              453.456,
              104.09372,
              460.816
            ],
            "text": "ansässigen"
          },
          {
            "bbox": [
              106.31494,
              453.456,
              131.46746,
              460.816
            ],
            "text": "Person"
          },
          {
            "bbox": [
              133.68868,
              453.456,
              148.78179,
              460.816
            ],
            "text": "zum"
          },
          {
            "bbox": [
              151.00301,
              453.456,
              173.7825,
              460.816
            ],
            "text": "Abzug"
          },
          {
            "bbox": [
              176.00372,
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              217.5677,
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            ],
            "text": "zuzulassen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-016-line-075",
        "source_page": 16,
        "text": "(4) Unternehmen eines Vertragsstaats, deren Kapital ganz oder",
        "words": [
          {
            "bbox": [
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              467.272,
              81.06654,
              474.632
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              82.89625,
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              131.29967,
              474.632
            ],
            "text": "Unternehmen"
          },
          {
            "bbox": [
              133.12938,
              467.272,
              151.92186,
              474.632
            ],
            "text": "eines"
          },
          {
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            "text": "Vertragsstaats,"
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          {
            "bbox": [
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            "text": "deren"
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            "text": "Kapital"
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          {
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            "text": "ganz"
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            "text": "oder"
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        ]
      },
      {
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        "id": "pdf-016-line-077",
        "source_page": 16,
        "text": "teilweise unmittelbar oder mittelbar einer im anderen Vertrags-",
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          {
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            "text": "teilweise"
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            "text": "unmittelbar"
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            "text": "oder"
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            "text": "mittelbar"
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            "text": "einer"
          },
          {
            "bbox": [
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            "text": "im"
          },
          {
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            "text": "anderen"
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          {
            "bbox": [
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            "text": "Vertrags-"
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        ]
      },
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        "id": "pdf-016-line-079",
        "source_page": 16,
        "text": "staat ansässigen Person oder mehreren solchen Personen ge-",
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            "text": "ansässigen"
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            "text": "Person"
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            "text": "oder"
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            "text": "mehreren"
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        "text": "hört oder ihrer Kontrolle unterliegt, dürfen im erstgenannten",
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        "text": "Staat keiner Besteuerung oder damit zusammenhängenden",
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            "text": "keiner"
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            "text": "Besteuerung"
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            "text": "damit"
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        "text": "Verpflichtung unterworfen werden, die anders oder belastender",
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            "text": "unterworfen"
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            "text": "die"
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        "text": "ist als die Besteuerung und die damit zusammenhängenden",
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            "text": "ist"
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            "text": "als"
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            "text": "und"
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        "source_page": 16,
        "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-",
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          {
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            "text": "denen"
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            "text": "andere"
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            "text": "ähnliche"
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            "text": "Unternehmen"
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            "text": "des"
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        "text": "genannten Staates unterworfen sind oder unterworfen werden",
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            "text": "unterworfen"
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            "text": "unterworfen"
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        "text": "können.",
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        "text": "(5) Dieser Artikel gilt ungeachtet des Artikels 2 für Steuern",
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            "text": "(5)"
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            "text": "Dieser"
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            "text": "gilt"
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            "text": "ungeachtet"
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            "text": "des"
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            "text": "Artikels"
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            "text": "2"
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            "text": "für"
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            "text": "Steuern"
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        "id": "pdf-016-line-095",
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        "text": "jeder Art und Bezeichnung.",
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            "text": "jeder"
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            "text": "Art"
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        "text": "Artikel 25",
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            "text": "Artikel"
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            "text": "25"
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        "id": "pdf-016-line-099",
        "source_page": 16,
        "text": "Verständigungsverfahren",
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          {
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            "text": "Verständigungsverfahren"
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        "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen eines",
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          {
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            "text": "(1)"
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            "text": "Ist"
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            "text": "eine"
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            "text": "Person"
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            "text": "der"
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            "text": "Auffassung,"
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            "text": "dass"
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        "text": "Vertragsstaats oder beider Vertragsstaaten für sie zu einer",
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            "text": "Vertragsstaats"
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            "text": "oder"
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            "text": "beider"
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            "text": "Vertragsstaaten"
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            ],
            "text": "für"
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            ],
            "text": "sie"
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            "text": "zu"
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            "text": "einer"
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        "text": "Besteuerung führen oder führen werden, die diesem Abkommen",
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            "text": "Besteuerung"
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            "text": "führen"
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            "text": "oder"
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            "text": "führen"
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            ],
            "text": "werden,"
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            ],
            "text": "die"
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            "text": "diesem"
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            "text": "Abkommen"
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        "id": "pdf-016-line-107",
        "source_page": 16,
        "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-",
        "words": [
          {
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            "text": "kann"
          },
          {
            "bbox": [
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            "text": "sie"
          },
          {
            "bbox": [
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            "text": "unbeschadet"
          },
          {
            "bbox": [
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            "text": "der"
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          {
            "bbox": [
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            "text": "nach"
          },
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          {
            "bbox": [
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            "text": "inner-"
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        ]
      },
      {
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        "source_page": 16,
        "text": "staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel",
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          {
            "bbox": [
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            "text": "Recht"
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          {
            "bbox": [
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            "text": "dieser"
          },
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            "text": "Staaten"
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            "text": "vorgesehenen"
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        "source_page": 16,
        "text": "ihren Fall der zuständigen Behörde des Vertragsstaats, in dem",
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          {
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            "text": "ihren"
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            "text": "Fall"
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            "text": "der"
          },
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            "bbox": [
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            "text": "zuständigen"
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            "text": "Behörde"
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            "text": "des"
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            "text": "Vertragsstaats,"
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            "text": "in"
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        "text": "sie ansässig ist, oder, sofern ihr Fall von Artikel 24 Absatz 1 er-",
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            "text": "sie"
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            "text": "ansässig"
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            "text": "ist,"
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            "text": "sofern"
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            "text": "ihr"
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            "text": "Fall"
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            "text": "24"
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            "text": "Absatz"
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            "text": "1"
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          {
            "bbox": [
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            "text": "er-"
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        ]
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        "text": "fasst wird, der zuständigen Behörde des Vertragsstaats unter-",
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          {
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            "text": "fasst"
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            "text": "wird,"
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            "text": "der"
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          {
            "bbox": [
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            "text": "zuständigen"
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            "text": "Behörde"
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          {
            "bbox": [
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            "text": "des"
          },
          {
            "bbox": [
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            "text": "Vertragsstaats"
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            "text": "unter-"
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        "source_page": 16,
        "text": "breiten, dessen Staatsangehöriger sie ist. Der Fall muss inner-",
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            "text": "dessen"
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            "text": "Staatsangehöriger"
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            "text": "sie"
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            "text": "ist."
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            "bbox": [
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            "text": "Der"
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          {
            "bbox": [
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            "text": "Fall"
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            "bbox": [
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            "text": "muss"
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        "id": "pdf-016-line-119",
        "source_page": 16,
        "text": "halb von drei Jahren nach der ersten Mitteilung der Maßnahme",
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          {
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            "text": "halb"
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            "text": "von"
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            "text": "drei"
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            "text": "Jahren"
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            "text": "nach"
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            "text": "der"
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            "text": "ersten"
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            "text": "Mitteilung"
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            "text": "der"
          },
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            "text": "Maßnahme"
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        "text": "unterbreitet werden, die zu einer dem Abkommen nicht ent-",
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            "text": "unterbreitet"
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            "text": "werden,"
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            "text": "die"
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            "text": "zu"
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            "text": "einer"
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            "text": "dem"
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            "text": "Abkommen"
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            "text": "nicht"
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            "text": "ent-"
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        "text": "sprechenden Besteuerung führt.",
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            "text": "sprechenden"
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            "text": "Besteuerung"
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        "text": "(2) Hält die zuständige Behörde die Einwendung für begründet",
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          {
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            "text": "(2)"
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            "text": "Hält"
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            "text": "die"
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            "text": "zuständige"
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            "text": "Behörde"
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            ],
            "text": "die"
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            "text": "Einwendung"
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            "text": "für"
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            "text": "begründet"
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        ]
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        "text": "und ist sie selbst nicht in der Lage, eine befriedigende Lösung",
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            "text": "und"
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            "text": "ist"
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            "text": "sie"
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            "text": "selbst"
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            "text": "nicht"
          },
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            "text": "in"
          },
          {
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            ],
            "text": "der"
          },
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            "text": "Lage,"
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            "bbox": [
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            "text": "eine"
          },
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            "text": "befriedigende"
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            "bbox": [
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            "text": "Lösung"
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        ]
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        "source_page": 16,
        "text": "herbeizuführen, so wird sie sich bemühen, den Fall durch",
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          {
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            "text": "herbeizuführen,"
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            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "wird"
          },
          {
            "bbox": [
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            "text": "sie"
          },
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            "text": "sich"
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            "text": "bemühen,"
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            "text": "den"
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          {
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            "text": "Fall"
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            "bbox": [
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            "text": "durch"
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        ]
      },
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        "id": "pdf-016-line-129",
        "source_page": 16,
        "text": "Verständigung mit der zuständigen Behörde des anderen Ver-",
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          {
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            "text": "Verständigung"
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            "text": "mit"
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            "text": "der"
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          {
            "bbox": [
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            "text": "zuständigen"
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            ],
            "text": "Behörde"
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            "text": "des"
          },
          {
            "bbox": [
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            "text": "anderen"
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          {
            "bbox": [
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            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-003",
        "source_page": 17,
        "text": "tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "tragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "regeln,"
          },
          {
            "bbox": [
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            ],
            "text": "dass"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            "text": "Abkommen"
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            "text": "nicht"
          },
          {
            "bbox": [
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            "text": "ent-"
          }
        ]
      },
      {
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        "id": "pdf-017-line-005",
        "source_page": 17,
        "text": "sprechende Besteuerung vermieden wird. Die Verständigungs-",
        "words": [
          {
            "bbox": [
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            "text": "sprechende"
          },
          {
            "bbox": [
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            ],
            "text": "Besteuerung"
          },
          {
            "bbox": [
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            "text": "vermieden"
          },
          {
            "bbox": [
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            ],
            "text": "wird."
          },
          {
            "bbox": [
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            ],
            "text": "Die"
          },
          {
            "bbox": [
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            ],
            "text": "Verständigungs-"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-007",
        "source_page": 17,
        "text": "regelung ist ungeachtet der Fristen des innerstaatlichen Rechts",
        "words": [
          {
            "bbox": [
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            "text": "regelung"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "ungeachtet"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Fristen"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
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            "text": "Rechts"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-009",
        "source_page": 17,
        "text": "der Vertragsstaaten durchzuführen.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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              115.92
            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
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            "text": "durchzuführen."
          }
        ]
      },
      {
        "bbox": [
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        "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden sich",
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            "text": "(3)"
          },
          {
            "bbox": [
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            ],
            "text": "Die"
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          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörden"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            "text": "sich"
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        ]
      },
      {
        "bbox": [
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        "source_page": 17,
        "text": "bemühen, Schwierigkeiten oder Zweifel, die bei der Auslegung",
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          {
            "bbox": [
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            "text": "bemühen,"
          },
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            ],
            "text": "Schwierigkeiten"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Zweifel,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "bei"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Auslegung"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-015",
        "source_page": 17,
        "text": "oder Anwendung des Abkommens entstehen, in gegenseitigem",
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          {
            "bbox": [
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            "text": "oder"
          },
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            "bbox": [
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            ],
            "text": "Anwendung"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            "text": "entstehen,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            "text": "gegenseitigem"
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        ]
      },
      {
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        "id": "pdf-017-line-017",
        "source_page": 17,
        "text": "Einvernehmen zu beseitigen. Sie können auch gemeinsam darü-",
        "words": [
          {
            "bbox": [
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            "text": "Einvernehmen"
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            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "beseitigen."
          },
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            "text": "Sie"
          },
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            ],
            "text": "können"
          },
          {
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            ],
            "text": "auch"
          },
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            ],
            "text": "gemeinsam"
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            "text": "darü-"
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        ]
      },
      {
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        "id": "pdf-017-line-019",
        "source_page": 17,
        "text": "ber beraten, wie eine Doppelbesteuerung in Fällen vermieden",
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          {
            "bbox": [
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            "text": "ber"
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            "text": "beraten,"
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            ],
            "text": "wie"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          },
          {
            "bbox": [
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            ],
            "text": "Doppelbesteuerung"
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            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Fällen"
          },
          {
            "bbox": [
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            "text": "vermieden"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-021",
        "source_page": 17,
        "text": "werden kann, die im Abkommen nicht behandelt sind.",
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          {
            "bbox": [
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            ],
            "text": "werden"
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            ],
            "text": "kann,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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              131.8446,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "behandelt"
          },
          {
            "bbox": [
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            ],
            "text": "sind."
          }
        ]
      },
      {
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        "id": "pdf-017-line-022",
        "source_page": 17,
        "text": "(4) Die zuständigen Behörden der Vertragsstaaten können",
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            "text": "(4)"
          },
          {
            "bbox": [
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            ],
            "text": "Die"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörden"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
          },
          {
            "bbox": [
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            ],
            "text": "können"
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        ]
      },
      {
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        "id": "pdf-017-line-024",
        "source_page": 17,
        "text": "zur Herbeiführung einer Einigung im Sinne der vorstehenden Be-",
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          {
            "bbox": [
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            ],
            "text": "zur"
          },
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            "bbox": [
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            ],
            "text": "Herbeiführung"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Einigung"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Sinne"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "vorstehenden"
          },
          {
            "bbox": [
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            ],
            "text": "Be-"
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        ]
      },
      {
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        ],
        "id": "pdf-017-line-026",
        "source_page": 17,
        "text": "stimmungen dieses Artikels unmittelbar miteinander verkehren.",
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          {
            "bbox": [
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            ],
            "text": "stimmungen"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Artikels"
          },
          {
            "bbox": [
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            ],
            "text": "unmittelbar"
          },
          {
            "bbox": [
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            ],
            "text": "miteinander"
          },
          {
            "bbox": [
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            ],
            "text": "verkehren."
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        ]
      },
      {
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        "id": "pdf-017-line-028",
        "source_page": 17,
        "text": "Erscheint ein mündlicher Meinungsaustausch für die Herbeifüh-",
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          {
            "bbox": [
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            "text": "Erscheint"
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            ],
            "text": "ein"
          },
          {
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            ],
            "text": "mündlicher"
          },
          {
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            ],
            "text": "Meinungsaustausch"
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            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Herbeifüh-"
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        ]
      },
      {
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        ],
        "id": "pdf-017-line-030",
        "source_page": 17,
        "text": "rung der Einigung zweckmäßig, so kann ein solcher Meinungs-",
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          {
            "bbox": [
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            ],
            "text": "rung"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Einigung"
          },
          {
            "bbox": [
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            ],
            "text": "zweckmäßig,"
          },
          {
            "bbox": [
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            "text": "so"
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            "text": "ein"
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            "text": "Meinungs-"
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        "text": "austausch in einer Kommission durchgeführt werden, die aus",
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            "text": "austausch"
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            "text": "in"
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            "text": "einer"
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          {
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            "text": "Kommission"
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            "text": "durchgeführt"
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            "text": "werden,"
          },
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            "text": "die"
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            "text": "aus"
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        ]
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        "text": "Vertretern der zuständigen Behörden der Vertragsstaaten be-",
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          {
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            "text": "Vertretern"
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            "text": "der"
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            "text": "zuständigen"
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            "text": "Behörden"
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            "text": "der"
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          {
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            "text": "Vertragsstaaten"
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            "text": "be-"
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        "text": "steht.",
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        "source_page": 17,
        "text": "Artikel 26",
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            "text": "Artikel"
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            "text": "26"
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        "id": "pdf-017-line-040",
        "source_page": 17,
        "text": "Informationsaustausch",
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        "text": "(1) Die zuständigen Behörden der Vertragsstaaten tauschen",
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            "text": "(1)"
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            "text": "Die"
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            "text": "zuständigen"
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            "text": "Behörden"
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
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            "text": "tauschen"
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        ]
      },
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        "text": "die Informationen aus, die zur Durchführung dieses Abkommens",
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            "text": "Informationen"
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            "text": "aus,"
          },
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            "text": "die"
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            "text": "zur"
          },
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            "text": "Durchführung"
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            "text": "dieses"
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        ]
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        "text": "oder des innerstaatlichen Rechts der Vertragsstaaten betreffend",
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          {
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            "text": "des"
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            "text": "innerstaatlichen"
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            "text": "Rechts"
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            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
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            "text": "betreffend"
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        ]
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        "text": "die unter das Abkommen fallenden Steuern erforderlich sind,",
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            "text": "unter"
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            "text": "das"
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            "text": "Abkommen"
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            "text": "fallenden"
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            "text": "Steuern"
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            "text": "erforderlich"
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            "text": "sind,"
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        "text": "soweit die diesem Recht entsprechende Besteuerung nicht dem",
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            "text": "die"
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            "text": "Besteuerung"
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            "text": "nicht"
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            "text": "dem"
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      {
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        "text": "Abkommen widerspricht. Der Informationsaustausch ist durch",
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            "text": "Der"
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            "text": "Informationsaustausch"
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            "text": "ist"
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            "text": "durch"
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        "text": "Artikel 1 nicht eingeschränkt. Alle Informationen, die ein Ver-",
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            "text": "1"
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            "text": "nicht"
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            "text": "eingeschränkt."
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            "text": "Alle"
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            "text": "Informationen,"
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            "text": "die"
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            "text": "ein"
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            "text": "Ver-"
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        "text": "tragsstaat erhalten hat, sind ebenso geheim zu halten wie die",
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            "text": "hat,"
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            "text": "sind"
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            "text": "ebenso"
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            "text": "geheim"
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            "text": "zu"
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            "text": "halten"
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            "text": "wie"
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        "text": "aufgrund des innerstaatlichen Rechts dieses Staates beschafften",
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            "text": "des"
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            "text": "dieses"
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        "text": "Informationen und dürfen nur den Personen oder Behörden",
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            "text": "und"
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            "text": "dürfen"
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            ],
            "text": "nur"
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            "text": "den"
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            "text": "Personen"
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            "text": "oder"
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        "text": "(einschließlich der Gerichte und der Verwaltungsbehörden)",
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            "text": "(einschließlich"
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            "text": "der"
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            "text": "Gerichte"
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            "text": "und"
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            "text": "der"
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          {
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            ],
            "text": "Verwaltungsbehörden)"
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        "text": "zugänglich gemacht werden, die mit der Veranlagung oder Erhe-",
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        "text": "bung, der Vollstreckung oder Strafverfolgung oder mit der Ent-",
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        "text": "der unter das Abkommen fallenden Steuern befasst sind. Diese",
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        "text": "Personen oder Behörden dürfen die Informationen nur für diese",
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            "text": "die"
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            "text": "nur"
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        "text": "Zwecke verwenden. Sie dürfen die Informationen in einem öffent-",
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        "text": "offen legen.",
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            "text": "Erteilung"
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            "text": "Verwaltungsmaßnahmen"
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      {
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        "text": "durchzuführen, die von den Gesetzen und der Verwaltungs-",
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            "text": "von"
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            "text": "den"
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            "text": "Gesetzen"
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            "text": "und"
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        "text": "praxis dieses oder des anderen Vertragsstaats abweichen;",
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            "text": "dieses"
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            "text": "oder"
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            "text": "des"
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            "text": "anderen"
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        "text": "b) Informationen zu erteilen, die nach den Gesetzen oder im",
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            "text": "zu"
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            "text": "erteilen,"
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            ],
            "text": "die"
          },
          {
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            "text": "nach"
          },
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            ],
            "text": "den"
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            "text": "Gesetzen"
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            ],
            "text": "oder"
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            "text": "im"
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        "text": "üblichen Verwaltungsverfahren dieses oder des anderen Ver-",
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            "text": "dieses"
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            "text": "oder"
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            "text": "des"
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            "text": "anderen"
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          {
            "bbox": [
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            ],
            "text": "Ver-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-090",
        "source_page": 17,
        "text": "tragsstaats nicht beschafft werden können;",
        "words": [
          {
            "bbox": [
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            ],
            "text": "tragsstaats"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "beschafft"
          },
          {
            "bbox": [
              169.61976,
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              196.15689,
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            ],
            "text": "werden"
          },
          {
            "bbox": [
              198.38367,
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            ],
            "text": "können;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-092",
        "source_page": 17,
        "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-",
        "words": [
          {
            "bbox": [
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            ],
            "text": "c)"
          },
          {
            "bbox": [
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            ],
            "text": "Informationen"
          },
          {
            "bbox": [
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "erteilen,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Handels-,"
          },
          {
            "bbox": [
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            ],
            "text": "Industrie-,"
          },
          {
            "bbox": [
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            ],
            "text": "Ge-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-094",
        "source_page": 17,
        "text": "werbe- oder Berufsgeheimnis oder ein Geschäftsverfahren",
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          {
            "bbox": [
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            ],
            "text": "werbe-"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Berufsgeheimnis"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "ein"
          },
          {
            "bbox": [
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            ],
            "text": "Geschäftsverfahren"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-096",
        "source_page": 17,
        "text": "preisgeben würden oder deren Erteilung der öffentlichen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "preisgeben"
          },
          {
            "bbox": [
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            ],
            "text": "würden"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "deren"
          },
          {
            "bbox": [
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            ],
            "text": "Erteilung"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "öffentlichen"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-098",
        "source_page": 17,
        "text": "Ordnung widerspräche.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Ordnung"
          },
          {
            "bbox": [
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            "text": "widerspräche."
          }
        ]
      },
      {
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        "id": "pdf-017-line-100",
        "source_page": 17,
        "text": "Artikel 27",
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            "text": "27"
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        ]
      },
      {
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        ],
        "id": "pdf-017-line-102",
        "source_page": 17,
        "text": "Verfahrensregeln für die Quellenbesteuerung",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Verfahrensregeln"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Quellenbesteuerung"
          }
        ]
      },
      {
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        ],
        "id": "pdf-017-line-104",
        "source_page": 17,
        "text": "(1) In Fällen, in denen Zahlungen im Herkunftsland mit einem",
        "words": [
          {
            "bbox": [
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            ],
            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "In"
          },
          {
            "bbox": [
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            ],
            "text": "Fällen,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "denen"
          },
          {
            "bbox": [
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            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Herkunftsland"
          },
          {
            "bbox": [
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            ],
            "text": "mit"
          },
          {
            "bbox": [
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            ],
            "text": "einem"
          }
        ]
      },
      {
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        ],
        "id": "pdf-017-line-106",
        "source_page": 17,
        "text": "begrenzten Steuersatz oder nicht besteuert werden können,",
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          {
            "bbox": [
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            ],
            "text": "begrenzten"
          },
          {
            "bbox": [
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            ],
            "text": "Steuersatz"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "besteuert"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            ],
            "text": "können,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-108",
        "source_page": 17,
        "text": "sieht jeder Vertragsstaat entsprechende Verfahren vor, damit der",
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          {
            "bbox": [
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            ],
            "text": "sieht"
          },
          {
            "bbox": [
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            ],
            "text": "jeder"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "entsprechende"
          },
          {
            "bbox": [
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            ],
            "text": "Verfahren"
          },
          {
            "bbox": [
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            ],
            "text": "vor,"
          },
          {
            "bbox": [
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            ],
            "text": "damit"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          }
        ]
      },
      {
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        ],
        "id": "pdf-017-line-110",
        "source_page": 17,
        "text": "Schuldner die Zahlungen nach Maßgabe des Abkommens vor-",
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          {
            "bbox": [
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            ],
            "text": "Schuldner"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Zahlungen"
          },
          {
            "bbox": [
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            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "Maßgabe"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
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            ],
            "text": "vor-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-017-line-112",
        "source_page": 17,
        "text": "nehmen kann.",
        "words": [
          {
            "bbox": [
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            ],
            "text": "nehmen"
          },
          {
            "bbox": [
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            ],
            "text": "kann."
          }
        ]
      },
      {
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        "id": "pdf-017-line-113",
        "source_page": 17,
        "text": "(2) Die zuständigen Behörden können in gegenseitigem Ein-",
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          {
            "bbox": [
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            "text": "(2)"
          },
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            "bbox": [
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            ],
            "text": "Die"
          },
          {
            "bbox": [
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            ],
            "text": "zuständigen"
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            "bbox": [
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            ],
            "text": "Behörden"
          },
          {
            "bbox": [
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            ],
            "text": "können"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "gegenseitigem"
          },
          {
            "bbox": [
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            ],
            "text": "Ein-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-017-line-115",
        "source_page": 17,
        "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-",
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          {
            "bbox": [
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            ],
            "text": "vernehmen"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Durchführung"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
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            ],
            "text": "Artikels"
          },
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            "bbox": [
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            ],
            "text": "regeln"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "gegebe-"
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        ]
      },
      {
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        ],
        "id": "pdf-017-line-117",
        "source_page": 17,
        "text": "nenfalls andere Verfahren zur Durchführung der im Abkommen",
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          {
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            ],
            "text": "nenfalls"
          },
          {
            "bbox": [
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            ],
            "text": "andere"
          },
          {
            "bbox": [
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            ],
            "text": "Verfahren"
          },
          {
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            ],
            "text": "zur"
          },
          {
            "bbox": [
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            ],
            "text": "Durchführung"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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              245.19411,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
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        ]
      },
      {
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        ],
        "id": "pdf-017-line-119",
        "source_page": 17,
        "text": "vorgesehenen Steuerermäßigungen oder -befreiungen festlegen.",
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          {
            "bbox": [
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            ],
            "text": "vorgesehenen"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerermäßigungen"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "-befreiungen"
          },
          {
            "bbox": [
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            ],
            "text": "festlegen."
          }
        ]
      },
      {
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        ],
        "id": "pdf-017-line-121",
        "source_page": 17,
        "text": "Der Vertragsstaat, aus dem die Einkünfte stammen, kann eine",
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          {
            "bbox": [
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            ],
            "text": "Der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat,"
          },
          {
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            ],
            "text": "aus"
          },
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Einkünfte"
          },
          {
            "bbox": [
              215.00442,
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            ],
            "text": "stammen,"
          },
          {
            "bbox": [
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            ],
            "text": "kann"
          },
          {
            "bbox": [
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            ],
            "text": "eine"
          }
        ]
      },
      {
        "bbox": [
          59.64246,
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        ],
        "id": "pdf-017-line-123",
        "source_page": 17,
        "text": "Bescheinigung der zuständigen Behörde über die Ansässigkeit",
        "words": [
          {
            "bbox": [
              59.64246,
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              112.51647,
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            ],
            "text": "Bescheinigung"
          },
          {
            "bbox": [
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              774.688
            ],
            "text": "der"
          },
          {
            "bbox": [
              130.61106,
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              174.07332,
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            ],
            "text": "zuständigen"
          },
          {
            "bbox": [
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            ],
            "text": "Behörde"
          },
          {
            "bbox": [
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            ],
            "text": "über"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Ansässigkeit"
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        ]
      },
      {
        "bbox": [
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        "id": "pdf-017-line-125",
        "source_page": 17,
        "text": "im anderen Vertragsstaat verlangen.",
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          {
            "bbox": [
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            "text": "verlangen."
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-018-line-003",
        "source_page": 18,
        "text": "(3) Anträge auf Erstattung müssen vor dem Ende des vierten",
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          {
            "bbox": [
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            "text": "(3)"
          },
          {
            "bbox": [
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            ],
            "text": "Anträge"
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          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "Erstattung"
          },
          {
            "bbox": [
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            ],
            "text": "müssen"
          },
          {
            "bbox": [
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            ],
            "text": "vor"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "Ende"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            "text": "vierten"
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        ]
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        "source_page": 18,
        "text": "auf das Kalenderjahr der Festsetzung der Abzugssteuer auf die",
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          {
            "bbox": [
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            "text": "auf"
          },
          {
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            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahr"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            "text": "Festsetzung"
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            "bbox": [
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            ],
            "text": "der"
          },
          {
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            ],
            "text": "Abzugssteuer"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            "text": "die"
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        ]
      },
      {
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        "id": "pdf-018-line-007",
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        "text": "Dividenden, Zinsen, Lizenzgebühren oder anderen Einkünfte",
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          {
            "bbox": [
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            ],
            "text": "Dividenden,"
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            ],
            "text": "Zinsen,"
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            ],
            "text": "Lizenzgebühren"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          },
          {
            "bbox": [
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            "text": "Einkünfte"
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        ]
      },
      {
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        "id": "pdf-018-line-009",
        "source_page": 18,
        "text": "folgenden Jahres eingereicht werden.",
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          {
            "bbox": [
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            ],
            "text": "folgenden"
          },
          {
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            "text": "Jahres"
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            "text": "eingereicht"
          },
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            "text": "werden."
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        ]
      },
      {
        "bbox": [
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        "source_page": 18,
        "text": "Artikel 28",
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          {
            "bbox": [
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            "text": "Artikel"
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            "text": "28"
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        ]
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        "id": "pdf-018-line-013",
        "source_page": 18,
        "text": "Anwendung des Abkommens in bestimmten Fällen",
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          {
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            "text": "Anwendung"
          },
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            "text": "des"
          },
          {
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            "text": "Abkommens"
          },
          {
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            "text": "in"
          },
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            "text": "bestimmten"
          },
          {
            "bbox": [
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            "text": "Fällen"
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        ]
      },
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        "text": "(1) Dieses Abkommen ist nicht so auszulegen, als hindere es",
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            "text": "(1)"
          },
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            ],
            "text": "Dieses"
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            ],
            "text": "Abkommen"
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          {
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            ],
            "text": "ist"
          },
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            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "so"
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            "text": "auszulegen,"
          },
          {
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            ],
            "text": "als"
          },
          {
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            ],
            "text": "hindere"
          },
          {
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            "text": "es"
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        ]
      },
      {
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        "id": "pdf-018-line-017",
        "source_page": 18,
        "text": "einen Vertragsstaat, seine innerstaatlichen Rechtsvorschriften",
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          {
            "bbox": [
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            ],
            "text": "einen"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaat,"
          },
          {
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            ],
            "text": "seine"
          },
          {
            "bbox": [
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            ],
            "text": "innerstaatlichen"
          },
          {
            "bbox": [
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            "text": "Rechtsvorschriften"
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        ]
      },
      {
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        "id": "pdf-018-line-019",
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        "text": "zur Verhinderung der Steuerumgehung oder Steuerhinterziehung",
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          {
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            "text": "zur"
          },
          {
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            ],
            "text": "Verhinderung"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerumgehung"
          },
          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "Steuerhinterziehung"
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        ]
      },
      {
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        "id": "pdf-018-line-021",
        "source_page": 18,
        "text": "anzuwenden.",
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          {
            "bbox": [
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            ],
            "text": "anzuwenden."
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        ]
      },
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        "source_page": 18,
        "text": "(2) Führen die Bestimmungen des Absatzes 1 zu einer Doppel-",
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          {
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            "text": "(2)"
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            ],
            "text": "Führen"
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          {
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            "text": "die"
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            "bbox": [
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            ],
            "text": "Bestimmungen"
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            ],
            "text": "des"
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          {
            "bbox": [
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            ],
            "text": "Absatzes"
          },
          {
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            ],
            "text": "1"
          },
          {
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            ],
            "text": "zu"
          },
          {
            "bbox": [
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            ],
            "text": "einer"
          },
          {
            "bbox": [
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            ],
            "text": "Doppel-"
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        ]
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        "id": "pdf-018-line-024",
        "source_page": 18,
        "text": "besteuerung, beraten die zuständigen Behörden nach Artikel 25",
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            "text": "besteuerung,"
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            "bbox": [
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            ],
            "text": "beraten"
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            ],
            "text": "die"
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            ],
            "text": "zuständigen"
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            "text": "Behörden"
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            ],
            "text": "nach"
          },
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            ],
            "text": "Artikel"
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            "text": "25"
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        ]
      },
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        "id": "pdf-018-line-026",
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        "text": "Absatz 3 gemeinsam darüber, wie die Doppelbesteuerung zu",
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            "text": "Absatz"
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            "text": "3"
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            ],
            "text": "gemeinsam"
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            ],
            "text": "darüber,"
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            ],
            "text": "wie"
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            ],
            "text": "die"
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          {
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            ],
            "text": "Doppelbesteuerung"
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            "text": "zu"
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        ]
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      {
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        "id": "pdf-018-line-028",
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        "text": "vermeiden ist.",
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            ],
            "text": "vermeiden"
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            "text": "ist."
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        ]
      },
      {
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        "source_page": 18,
        "text": "Artikel 29",
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            ],
            "text": "Artikel"
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          {
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            ],
            "text": "29"
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        ]
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      {
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        "id": "pdf-018-line-031",
        "source_page": 18,
        "text": "Mitglieder diplomatischer Missionen",
        "words": [
          {
            "bbox": [
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              264.0,
              147.76706,
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            ],
            "text": "Mitglieder"
          },
          {
            "bbox": [
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            ],
            "text": "diplomatischer"
          },
          {
            "bbox": [
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            ],
            "text": "Missionen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-033",
        "source_page": 18,
        "text": "und konsularischer Vertretungen",
        "words": [
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "konsularischer"
          },
          {
            "bbox": [
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            ],
            "text": "Vertretungen"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-035",
        "source_page": 18,
        "text": "Dieses Abkommen berührt nicht die steuerlichen Vorrechte,",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "berührt"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "steuerlichen"
          },
          {
            "bbox": [
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            ],
            "text": "Vorrechte,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-037",
        "source_page": 18,
        "text": "die den Mitgliedern diplomatischer Missionen und konsularischer",
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          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "Mitgliedern"
          },
          {
            "bbox": [
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            ],
            "text": "diplomatischer"
          },
          {
            "bbox": [
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            ],
            "text": "Missionen"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "konsularischer"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-039",
        "source_page": 18,
        "text": "Vertretungen nach den allgemeinen Regeln des Völkerrechts",
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          {
            "bbox": [
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            ],
            "text": "Vertretungen"
          },
          {
            "bbox": [
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              315.408
            ],
            "text": "nach"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "allgemeinen"
          },
          {
            "bbox": [
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            ],
            "text": "Regeln"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Völkerrechts"
          }
        ]
      },
      {
        "bbox": [
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        "id": "pdf-018-line-041",
        "source_page": 18,
        "text": "oder aufgrund besonderer Übereinkünfte zustehen.",
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          {
            "bbox": [
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            ],
            "text": "oder"
          },
          {
            "bbox": [
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            ],
            "text": "aufgrund"
          },
          {
            "bbox": [
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            ],
            "text": "besonderer"
          },
          {
            "bbox": [
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            ],
            "text": "Übereinkünfte"
          },
          {
            "bbox": [
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            "text": "zustehen."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-043",
        "source_page": 18,
        "text": "Artikel 30",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "30"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-045",
        "source_page": 18,
        "text": "Protokoll",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Protokoll"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-047",
        "source_page": 18,
        "text": "Das angefügte Protokoll ist Bestandteil dieses Abkommens.",
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          {
            "bbox": [
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            ],
            "text": "Das"
          },
          {
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            ],
            "text": "angefügte"
          },
          {
            "bbox": [
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            ],
            "text": "Protokoll"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "Bestandteil"
          },
          {
            "bbox": [
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommens."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-050",
        "source_page": 18,
        "text": "Artikel 31",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "31"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-052",
        "source_page": 18,
        "text": "Inkrafttreten",
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          {
            "bbox": [
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            ],
            "text": "Inkrafttreten"
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        ]
      },
      {
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        "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifikations-",
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          {
            "bbox": [
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            "text": "(1)"
          },
          {
            "bbox": [
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            ],
            "text": "Dieses"
          },
          {
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "bedarf"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Ratifikation;"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Ratifikations-"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-056",
        "source_page": 18,
        "text": "urkunden werden so bald wie möglich ausgetauscht.",
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          {
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            ],
            "text": "urkunden"
          },
          {
            "bbox": [
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            ],
            "text": "werden"
          },
          {
            "bbox": [
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            ],
            "text": "so"
          },
          {
            "bbox": [
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            ],
            "text": "bald"
          },
          {
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            ],
            "text": "wie"
          },
          {
            "bbox": [
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            ],
            "text": "möglich"
          },
          {
            "bbox": [
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            ],
            "text": "ausgetauscht."
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        ]
      },
      {
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        ],
        "id": "pdf-018-line-058",
        "source_page": 18,
        "text": "(2) Dieses Abkommen tritt am Tag des Austausches der Rati-",
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          {
            "bbox": [
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            ],
            "text": "(2)"
          },
          {
            "bbox": [
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            ],
            "text": "Dieses"
          },
          {
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "tritt"
          },
          {
            "bbox": [
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            ],
            "text": "am"
          },
          {
            "bbox": [
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            ],
            "text": "Tag"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Austausches"
          },
          {
            "bbox": [
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Rati-"
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        ]
      },
      {
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        ],
        "id": "pdf-018-line-060",
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        "text": "fikationsurkunden in Kraft und ist in beiden Vertragsstaaten",
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          {
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            ],
            "text": "fikationsurkunden"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Kraft"
          },
          {
            "bbox": [
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            ],
            "text": "und"
          },
          {
            "bbox": [
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "beiden"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
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        ]
      },
      {
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        ],
        "id": "pdf-018-line-062",
        "source_page": 18,
        "text": "anzuwenden",
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          {
            "bbox": [
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            ],
            "text": "anzuwenden"
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        ]
      },
      {
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        "id": "pdf-018-line-064",
        "source_page": 18,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
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          {
            "bbox": [
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            ],
            "text": "a)"
          },
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            ],
            "text": "bei"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Abzugsweg"
          },
          {
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            ],
            "text": "erhobenen"
          },
          {
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            ],
            "text": "Steuern"
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          {
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            ],
            "text": "auf"
          },
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            ],
            "text": "die"
          },
          {
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            ],
            "text": "Beträge,"
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        ]
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        "source_page": 18,
        "text": "die am oder nach dem 1. Januar des Kalenderjahrs gezahlt",
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          {
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            ],
            "text": "die"
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            ],
            "text": "am"
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            ],
            "text": "oder"
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            ],
            "text": "nach"
          },
          {
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "1."
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            "bbox": [
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            ],
            "text": "Januar"
          },
          {
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            ],
            "text": "des"
          },
          {
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            ],
            "text": "Kalenderjahrs"
          },
          {
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            ],
            "text": "gezahlt"
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        ]
      },
      {
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        "source_page": 18,
        "text": "werden, das dem Jahr folgt, in dem das Abkommen in Kraft",
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          {
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            ],
            "text": "werden,"
          },
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            ],
            "text": "das"
          },
          {
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            ],
            "text": "dem"
          },
          {
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            ],
            "text": "Jahr"
          },
          {
            "bbox": [
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            ],
            "text": "folgt,"
          },
          {
            "bbox": [
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              187.10183,
              517.016
            ],
            "text": "in"
          },
          {
            "bbox": [
              189.69858,
              509.656,
              205.54275,
              517.016
            ],
            "text": "dem"
          },
          {
            "bbox": [
              208.1395,
              509.656,
              221.1632,
              517.016
            ],
            "text": "das"
          },
          {
            "bbox": [
              223.75995,
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              267.36937,
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              273.58559,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              276.20631,
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              293.36883,
              517.016
            ],
            "text": "Kraft"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
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        ],
        "id": "pdf-018-line-070",
        "source_page": 18,
        "text": "getreten ist;",
        "words": [
          {
            "bbox": [
              76.73596,
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            ],
            "text": "getreten"
          },
          {
            "bbox": [
              108.55214,
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              119.05899,
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            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-018-line-072",
        "source_page": 18,
        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab",
        "words": [
          {
            "bbox": [
              63.99191,
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              70.79939,
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            ],
            "text": "b)"
          },
          {
            "bbox": [
              76.73596,
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              87.53844,
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            ],
            "text": "bei"
          },
          {
            "bbox": [
              89.57589,
              532.912,
              103.04703,
              540.272
            ],
            "text": "den"
          },
          {
            "bbox": [
              105.08448,
              532.912,
              132.01877,
              540.272
            ],
            "text": "übrigen"
          },
          {
            "bbox": [
              134.05622,
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              161.8774,
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              163.91485,
              532.912,
              175.01296,
              540.272
            ],
            "text": "auf"
          },
          {
            "bbox": [
              177.05041,
              532.912,
              187.85289,
              540.272
            ],
            "text": "die"
          },
          {
            "bbox": [
              189.89034,
              532.912,
              219.93274,
              540.272
            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
              221.97019,
              532.912,
              232.77267,
              540.272
            ],
            "text": "die"
          },
          {
            "bbox": [
              234.8261,
              532.912,
              244.29425,
              540.272
            ],
            "text": "für"
          },
          {
            "bbox": [
              246.3317,
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              282.29469,
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            ],
            "text": "Zeiträume"
          },
          {
            "bbox": [
              284.33214,
              532.912,
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              540.272
            ],
            "text": "ab"
          }
        ]
      },
      {
        "bbox": [
          76.72797,
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        ],
        "id": "pdf-018-line-074",
        "source_page": 18,
        "text": "dem 1. Januar des Kalenderjahrs erhoben werden, das auf",
        "words": [
          {
            "bbox": [
              76.72797,
              542.48,
              92.57214,
              549.84
            ],
            "text": "dem"
          },
          {
            "bbox": [
              95.76814,
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              549.84
            ],
            "text": "1."
          },
          {
            "bbox": [
              105.6278,
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              129.90142,
              549.84
            ],
            "text": "Januar"
          },
          {
            "bbox": [
              133.09742,
              542.48,
              146.12112,
              549.84
            ],
            "text": "des"
          },
          {
            "bbox": [
              149.32511,
              542.48,
              198.30381,
              549.84
            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
              201.49981,
              542.48,
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            ],
            "text": "erhoben"
          },
          {
            "bbox": [
              234.14695,
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              262.84703,
              549.84
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              266.04303,
              542.48,
              279.07472,
              549.84
            ],
            "text": "das"
          },
          {
            "bbox": [
              282.27072,
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              549.84
            ],
            "text": "auf"
          }
        ]
      },
      {
        "bbox": [
          76.73596,
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        ],
        "id": "pdf-018-line-076",
        "source_page": 18,
        "text": "das Jahr folgt, in dem das Abkommen in Kraft getreten ist.",
        "words": [
          {
            "bbox": [
              76.73596,
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              89.75966,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              91.98088,
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              107.52143,
              559.408
            ],
            "text": "Jahr"
          },
          {
            "bbox": [
              109.74265,
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              127.79206,
              559.408
            ],
            "text": "folgt,"
          },
          {
            "bbox": [
              130.01328,
              552.048,
              136.2295,
              559.408
            ],
            "text": "in"
          },
          {
            "bbox": [
              138.45072,
              552.048,
              154.29489,
              559.408
            ],
            "text": "dem"
          },
          {
            "bbox": [
              156.51611,
              552.048,
              169.53981,
              559.408
            ],
            "text": "das"
          },
          {
            "bbox": [
              171.76103,
              552.048,
              212.76571,
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              214.98693,
              552.048,
              221.20315,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              223.42437,
              552.048,
              240.58689,
              559.408
            ],
            "text": "Kraft"
          },
          {
            "bbox": [
              242.80811,
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            ],
            "text": "getreten"
          },
          {
            "bbox": [
              274.62429,
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              285.13114,
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-079",
        "source_page": 18,
        "text": "(3) Mit Inkrafttreten dieses Abkommens tritt das Abkom-",
        "words": [
          {
            "bbox": [
              72.48528,
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            ],
            "text": "(3)"
          },
          {
            "bbox": [
              86.23607,
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              97.48599,
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            ],
            "text": "Mit"
          },
          {
            "bbox": [
              102.65552,
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              145.86544,
              582.656
            ],
            "text": "Inkrafttreten"
          },
          {
            "bbox": [
              151.03497,
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            ],
            "text": "dieses"
          },
          {
            "bbox": [
              179.28761,
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            ],
            "text": "Abkommens"
          },
          {
            "bbox": [
              229.45682,
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            ],
            "text": "tritt"
          },
          {
            "bbox": [
              246.61135,
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              259.63505,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              264.80458,
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            ],
            "text": "Abkom-"
          }
        ]
      },
      {
        "bbox": [
          63.9999,
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        ],
        "id": "pdf-018-line-081",
        "source_page": 18,
        "text": "men zwischen der Bundesrepublik Deutschland und der",
        "words": [
          {
            "bbox": [
              63.9999,
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              79.8201,
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            ],
            "text": "men"
          },
          {
            "bbox": [
              86.1322,
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              120.20955,
              592.224
            ],
            "text": "zwischen"
          },
          {
            "bbox": [
              126.52165,
              584.864,
              138.43474,
              592.224
            ],
            "text": "der"
          },
          {
            "bbox": [
              144.74684,
              584.864,
              202.45861,
              592.224
            ],
            "text": "Bundesrepublik"
          },
          {
            "bbox": [
              208.77071,
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              254.97688,
              592.224
            ],
            "text": "Deutschland"
          },
          {
            "bbox": [
              261.28898,
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              275.18359,
              592.224
            ],
            "text": "und"
          },
          {
            "bbox": [
              281.4078,
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              293.36883,
              592.224
            ],
            "text": "der"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-083",
        "source_page": 18,
        "text": "Sozialistischen Republik Rumänien zur Vermeidung der Doppel-",
        "words": [
          {
            "bbox": [
              63.99191,
              594.432,
              116.94963,
              601.792
            ],
            "text": "Sozialistischen"
          },
          {
            "bbox": [
              119.39457,
              594.432,
              150.7713,
              601.792
            ],
            "text": "Republik"
          },
          {
            "bbox": [
              153.21624,
              594.432,
              189.17923,
              601.792
            ],
            "text": "Rumänien"
          },
          {
            "bbox": [
              191.62417,
              594.432,
              202.56248,
              601.792
            ],
            "text": "zur"
          },
          {
            "bbox": [
              205.00742,
              594.432,
              247.9297,
              601.792
            ],
            "text": "Vermeidung"
          },
          {
            "bbox": [
              250.37464,
              594.432,
              262.06401,
              601.792
            ],
            "text": "der"
          },
          {
            "bbox": [
              264.50895,
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            ],
            "text": "Doppel-"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-085",
        "source_page": 18,
        "text": "besteuerung auf dem Gebiet der Steuern vom Einkommen und",
        "words": [
          {
            "bbox": [
              63.99191,
              604.0,
              108.68797,
              611.36
            ],
            "text": "besteuerung"
          },
          {
            "bbox": [
              111.60432,
              604.0,
              122.70243,
              611.36
            ],
            "text": "auf"
          },
          {
            "bbox": [
              125.61878,
              604.0,
              141.46295,
              611.36
            ],
            "text": "dem"
          },
          {
            "bbox": [
              144.3793,
              604.0,
              168.05367,
              611.36
            ],
            "text": "Gebiet"
          },
          {
            "bbox": [
              170.97002,
              604.0,
              182.65939,
              611.36
            ],
            "text": "der"
          },
          {
            "bbox": [
              185.57574,
              604.0,
              213.39692,
              611.36
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              216.31327,
              604.0,
              231.71,
              611.36
            ],
            "text": "vom"
          },
          {
            "bbox": [
              234.62635,
              604.0,
              276.82154,
              611.36
            ],
            "text": "Einkommen"
          },
          {
            "bbox": [
              279.73789,
              604.0,
              293.36084,
              611.36
            ],
            "text": "und"
          }
        ]
      },
      {
        "bbox": [
          63.98392,
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        ],
        "id": "pdf-018-line-087",
        "source_page": 18,
        "text": "vom Vermögen, das am 29. Juni 1973 unterzeichnet wurde,",
        "words": [
          {
            "bbox": [
              63.98392,
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              79.38065,
              620.928
            ],
            "text": "vom"
          },
          {
            "bbox": [
              83.72721,
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              122.50268,
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            ],
            "text": "Vermögen,"
          },
          {
            "bbox": [
              126.85723,
              613.568,
              139.88093,
              620.928
            ],
            "text": "das"
          },
          {
            "bbox": [
              144.22749,
              613.568,
              155.33359,
              620.928
            ],
            "text": "am"
          },
          {
            "bbox": [
              159.68015,
              613.568,
              170.78625,
              620.928
            ],
            "text": "29."
          },
          {
            "bbox": [
              175.13281,
              613.568,
              189.93828,
              620.928
            ],
            "text": "Juni"
          },
          {
            "bbox": [
              194.28484,
              613.568,
              212.0546,
              620.928
            ],
            "text": "1973"
          },
          {
            "bbox": [
              216.40116,
              613.568,
              264.61282,
              620.928
            ],
            "text": "unterzeichnet"
          },
          {
            "bbox": [
              268.95938,
              613.568,
              293.36883,
              620.928
            ],
            "text": "wurde,"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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          103.50246,
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        ],
        "id": "pdf-018-line-089",
        "source_page": 18,
        "text": "außer Kraft",
        "words": [
          {
            "bbox": [
              63.99191,
              623.136,
              84.11872,
              630.496
            ],
            "text": "außer"
          },
          {
            "bbox": [
              86.33994,
              623.136,
              103.50246,
              630.496
            ],
            "text": "Kraft"
          }
        ]
      },
      {
        "bbox": [
          63.99191,
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        ],
        "id": "pdf-018-line-090",
        "source_page": 18,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
        "words": [
          {
            "bbox": [
              63.99191,
              636.824,
              70.35195,
              644.184
            ],
            "text": "a)"
          },
          {
            "bbox": [
              76.73596,
              636.824,
              87.53844,
              644.184
            ],
            "text": "bei"
          },
          {
            "bbox": [
              90.51871,
              636.824,
              103.98985,
              644.184
            ],
            "text": "den"
          },
          {
            "bbox": [
              106.97012,
              636.824,
              115.55937,
              644.184
            ],
            "text": "im"
          },
          {
            "bbox": [
              118.53165,
              636.824,
              160.23945,
              644.184
            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
              163.21972,
              636.824,
              201.40393,
              644.184
            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
              204.3842,
              636.824,
              232.20538,
              644.184
            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              235.18565,
              636.824,
              246.28376,
              644.184
            ],
            "text": "auf"
          },
          {
            "bbox": [
              249.26403,
              636.824,
              260.05852,
              644.184
            ],
            "text": "die"
          },
          {
            "bbox": [
              263.03879,
              636.824,
              293.36883,
              644.184
            ],
            "text": "Beträge,"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-092",
        "source_page": 18,
        "text": "die am oder nach dem 1. Januar des Kalenderjahrs gezahlt",
        "words": [
          {
            "bbox": [
              76.73596,
              646.392,
              87.53844,
              653.752
            ],
            "text": "die"
          },
          {
            "bbox": [
              90.47876,
              646.392,
              101.58486,
              653.752
            ],
            "text": "am"
          },
          {
            "bbox": [
              104.52518,
              646.392,
              120.80081,
              653.752
            ],
            "text": "oder"
          },
          {
            "bbox": [
              123.74113,
              646.392,
              141.20727,
              653.752
            ],
            "text": "nach"
          },
          {
            "bbox": [
              144.14759,
              646.392,
              159.99176,
              653.752
            ],
            "text": "dem"
          },
          {
            "bbox": [
              162.93208,
              646.392,
              169.59574,
              653.752
            ],
            "text": "1."
          },
          {
            "bbox": [
              172.53606,
              646.392,
              196.80968,
              653.752
            ],
            "text": "Januar"
          },
          {
            "bbox": [
              199.75,
              646.392,
              212.7737,
              653.752
            ],
            "text": "des"
          },
          {
            "bbox": [
              215.71402,
              646.392,
              264.69272,
              653.752
            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
              267.63304,
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              293.36883,
              653.752
            ],
            "text": "gezahlt"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-094",
        "source_page": 18,
        "text": "werden, das dem Jahr folgt, in dem das Abkommen in Kraft",
        "words": [
          {
            "bbox": [
              76.73596,
              655.96,
              105.43604,
              663.32
            ],
            "text": "werden,"
          },
          {
            "bbox": [
              108.03279,
              655.96,
              121.05649,
              663.32
            ],
            "text": "das"
          },
          {
            "bbox": [
              123.65324,
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              139.49741,
              663.32
            ],
            "text": "dem"
          },
          {
            "bbox": [
              142.09416,
              655.96,
              157.63471,
              663.32
            ],
            "text": "Jahr"
          },
          {
            "bbox": [
              160.23146,
              655.96,
              178.28087,
              663.32
            ],
            "text": "folgt,"
          },
          {
            "bbox": [
              180.87762,
              655.96,
              187.09384,
              663.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              189.69059,
              655.96,
              205.55074,
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            ],
            "text": "dem"
          },
          {
            "bbox": [
              208.14749,
              655.96,
              221.17119,
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            ],
            "text": "das"
          },
          {
            "bbox": [
              223.76794,
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              264.78061,
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
              267.37736,
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            ],
            "text": "in"
          },
          {
            "bbox": [
              276.19033,
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            ],
            "text": "Kraft"
          }
        ]
      },
      {
        "bbox": [
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          672.888
        ],
        "id": "pdf-018-line-096",
        "source_page": 18,
        "text": "getreten ist;",
        "words": [
          {
            "bbox": [
              76.71998,
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            ],
            "text": "getreten"
          },
          {
            "bbox": [
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            ],
            "text": "ist;"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-098",
        "source_page": 18,
        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab",
        "words": [
          {
            "bbox": [
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            ],
            "text": "b)"
          },
          {
            "bbox": [
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            ],
            "text": "bei"
          },
          {
            "bbox": [
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            ],
            "text": "den"
          },
          {
            "bbox": [
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            ],
            "text": "übrigen"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern,"
          },
          {
            "bbox": [
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "für"
          },
          {
            "bbox": [
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            ],
            "text": "Zeiträume"
          },
          {
            "bbox": [
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            ],
            "text": "ab"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-100",
        "source_page": 18,
        "text": "dem 1. Januar des Kalenderjahrs erhoben werden, das dem",
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          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "1."
          },
          {
            "bbox": [
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            ],
            "text": "Januar"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
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            ],
            "text": "erhoben"
          },
          {
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-102",
        "source_page": 18,
        "text": "Jahr folgt, in dem das Abkommen in Kraft getreten ist.",
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          {
            "bbox": [
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            ],
            "text": "Jahr"
          },
          {
            "bbox": [
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            ],
            "text": "folgt,"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Kraft"
          },
          {
            "bbox": [
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            ],
            "text": "getreten"
          },
          {
            "bbox": [
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            ],
            "text": "ist."
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-105",
        "source_page": 18,
        "text": "Artikel 32",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Artikel"
          },
          {
            "bbox": [
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            ],
            "text": "32"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-107",
        "source_page": 18,
        "text": "Kündigung",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Kündigung"
          }
        ]
      },
      {
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        ],
        "id": "pdf-018-line-109",
        "source_page": 18,
        "text": "Dieses Abkommen bleibt auf unbestimmte Zeit in Kraft, jedoch",
        "words": [
          {
            "bbox": [
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            ],
            "text": "Dieses"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "bleibt"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "unbestimmte"
          },
          {
            "bbox": [
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            ],
            "text": "Zeit"
          },
          {
            "bbox": [
              239.8598,
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "Kraft,"
          },
          {
            "bbox": [
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            ],
            "text": "jedoch"
          }
        ]
      },
      {
        "bbox": [
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        ],
        "id": "pdf-018-line-111",
        "source_page": 18,
        "text": "kann jeder der Vertragsstaaten bis zum 30. Juni eines jeden",
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          {
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            ],
            "text": "kann"
          },
          {
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            ],
            "text": "jeder"
          },
          {
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            ],
            "text": "der"
          },
          {
            "bbox": [
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            ],
            "text": "Vertragsstaaten"
          },
          {
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            ],
            "text": "bis"
          },
          {
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            ],
            "text": "zum"
          },
          {
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            ],
            "text": "30."
          },
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            ],
            "text": "Juni"
          },
          {
            "bbox": [
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            ],
            "text": "eines"
          },
          {
            "bbox": [
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            "text": "jeden"
          }
        ]
      },
      {
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        "id": "pdf-018-line-113",
        "source_page": 18,
        "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-",
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          {
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            ],
            "text": "Kalenderjahrs"
          },
          {
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            ],
            "text": "nach"
          },
          {
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            ],
            "text": "Ablauf"
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          {
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            ],
            "text": "von"
          },
          {
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            ],
            "text": "fünf"
          },
          {
            "bbox": [
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            ],
            "text": "Jahren,"
          },
          {
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            ],
            "text": "vom"
          },
          {
            "bbox": [
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            ],
            "text": "Tag"
          },
          {
            "bbox": [
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Inkraft-"
          }
        ]
      },
      {
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        "source_page": 19,
        "text": "tretens an gerechnet, das Abkommen gegenüber dem anderen",
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          {
            "bbox": [
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            ],
            "text": "tretens"
          },
          {
            "bbox": [
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            ],
            "text": "an"
          },
          {
            "bbox": [
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            ],
            "text": "gerechnet,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "gegenüber"
          },
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "anderen"
          }
        ]
      },
      {
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        ],
        "id": "pdf-019-line-005",
        "source_page": 19,
        "text": "Vertragsstaat auf diplomatischem Weg kündigen; in diesem Fall",
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          {
            "bbox": [
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            ],
            "text": "Vertragsstaat"
          },
          {
            "bbox": [
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "diplomatischem"
          },
          {
            "bbox": [
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            ],
            "text": "Weg"
          },
          {
            "bbox": [
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            ],
            "text": "kündigen;"
          },
          {
            "bbox": [
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            ],
            "text": "in"
          },
          {
            "bbox": [
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            ],
            "text": "diesem"
          },
          {
            "bbox": [
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            ],
            "text": "Fall"
          }
        ]
      },
      {
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        "id": "pdf-019-line-007",
        "source_page": 19,
        "text": "ist das Abkommen nicht mehr anzuwenden",
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          {
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            ],
            "text": "ist"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
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            ],
            "text": "Abkommen"
          },
          {
            "bbox": [
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            ],
            "text": "nicht"
          },
          {
            "bbox": [
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            ],
            "text": "mehr"
          },
          {
            "bbox": [
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            ],
            "text": "anzuwenden"
          }
        ]
      },
      {
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        ],
        "id": "pdf-019-line-010",
        "source_page": 19,
        "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
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          {
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            ],
            "text": "a)"
          },
          {
            "bbox": [
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              83.21589,
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            ],
            "text": "bei"
          },
          {
            "bbox": [
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              99.70047,
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            ],
            "text": "den"
          },
          {
            "bbox": [
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              111.21885,
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            ],
            "text": "im"
          },
          {
            "bbox": [
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            ],
            "text": "Abzugsweg"
          },
          {
            "bbox": [
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            ],
            "text": "erhobenen"
          },
          {
            "bbox": [
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            ],
            "text": "Steuern"
          },
          {
            "bbox": [
              231.09651,
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              242.16633,
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            ],
            "text": "auf"
          },
          {
            "bbox": [
              245.14605,
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              255.97557,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "Beträge,"
          }
        ]
      },
      {
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        ],
        "id": "pdf-019-line-012",
        "source_page": 19,
        "text": "die ab dem 1. Januar des Kalenderjahrs gezahlt werden, das",
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          {
            "bbox": [
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              83.18385,
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            ],
            "text": "die"
          },
          {
            "bbox": [
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            ],
            "text": "ab"
          },
          {
            "bbox": [
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            ],
            "text": "dem"
          },
          {
            "bbox": [
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            ],
            "text": "1."
          },
          {
            "bbox": [
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            ],
            "text": "Januar"
          },
          {
            "bbox": [
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              163.5642,
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            ],
            "text": "des"
          },
          {
            "bbox": [
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            ],
            "text": "Kalenderjahrs"
          },
          {
            "bbox": [
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            ],
            "text": "gezahlt"
          },
          {
            "bbox": [
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            ],
            "text": "werden,"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          }
        ]
      },
      {
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        ],
        "id": "pdf-019-line-014",
        "source_page": 19,
        "text": "auf das Kündigungsjahr folgt;",
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          {
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            ],
            "text": "auf"
          },
          {
            "bbox": [
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            ],
            "text": "das"
          },
          {
            "bbox": [
              100.99008,
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            ],
            "text": "Kündigungsjahr"
          },
          {
            "bbox": [
              159.30288,
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              177.30135,
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        "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab",
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            "text": "Steuern"
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            "text": "auf"
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            "text": "die"
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            "text": "Steuern,"
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            "text": "die"
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            "text": "für"
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        "text": "dem 1. Januar des Kalenderjahrs erhoben werden, das auf",
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            "text": "1."
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            "text": "Januar"
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            "text": "des"
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            "text": "Kalenderjahrs"
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            "text": "erhoben"
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            "text": "werden,"
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            "text": "das"
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        "text": "das Kündigungsjahr folgt.",
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