{
  "language": "en",
  "schema_version": 1,
  "sections": {
    "closing": [
      {
        "bbox": [
          310.61178,
          219.84,
          531.85599,
          227.2
        ],
        "id": "pdf-019-line-024",
        "source_page": 19,
        "text": "Done at Berlin on July 4, 2001 in duplicate, each in the Ger-",
        "words": [
          {
            "bbox": [
              310.61178,
              219.84,
              329.59548,
              227.2
            ],
            "text": "Done"
          },
          {
            "bbox": [
              332.4951,
              219.84,
              339.31962,
              227.2
            ],
            "text": "at"
          },
          {
            "bbox": [
              342.21924,
              219.84,
              362.67678,
              227.2
            ],
            "text": "Berlin"
          },
          {
            "bbox": [
              365.5764,
              219.84,
              374.6277,
              227.2
            ],
            "text": "on"
          },
          {
            "bbox": [
              377.52732,
              219.84,
              391.92129,
              227.2
            ],
            "text": "July"
          },
          {
            "bbox": [
              394.82091,
              219.84,
              401.50125,
              227.2
            ],
            "text": "4,"
          },
          {
            "bbox": [
              404.40087,
              219.84,
              422.13501,
              227.2
            ],
            "text": "2001"
          },
          {
            "bbox": [
              425.03463,
              219.84,
              431.26641,
              227.2
            ],
            "text": "in"
          },
          {
            "bbox": [
              434.16603,
              219.84,
              469.32993,
              227.2
            ],
            "text": "duplicate,"
          },
          {
            "bbox": [
              472.22955,
              219.84,
              489.58722,
              227.2
            ],
            "text": "each"
          },
          {
            "bbox": [
              492.48684,
              219.84,
              498.71862,
              227.2
            ],
            "text": "in"
          },
          {
            "bbox": [
              501.61824,
              219.84,
              512.89632,
              227.2
            ],
            "text": "the"
          },
          {
            "bbox": [
              515.79594,
              219.84,
              531.85599,
              227.2
            ],
            "text": "Ger-"
          }
        ]
      },
      {
        "bbox": [
          302.08914,
          229.408,
          531.93609,
          236.768
        ],
        "id": "pdf-019-line-026",
        "source_page": 19,
        "text": "man, Romanian and English languages, all three texts being",
        "words": [
          {
            "bbox": [
              302.08914,
              229.408,
              319.89537,
              236.768
            ],
            "text": "man,"
          },
          {
            "bbox": [
              323.66808,
              229.408,
              359.85726,
              236.768
            ],
            "text": "Romanian"
          },
          {
            "bbox": [
              363.62997,
              229.408,
              377.13483,
              236.768
            ],
            "text": "and"
          },
          {
            "bbox": [
              380.90754,
              229.408,
              406.86795,
              236.768
            ],
            "text": "English"
          },
          {
            "bbox": [
              414.41337,
              229.408,
              453.35799,
              236.768
            ],
            "text": "languages,"
          },
          {
            "bbox": [
              457.1307,
              229.408,
              464.98851,
              236.768
            ],
            "text": "all"
          },
          {
            "bbox": [
              468.76122,
              229.408,
              487.008,
              236.768
            ],
            "text": "three"
          },
          {
            "bbox": [
              490.78071,
              229.408,
              508.28256,
              236.768
            ],
            "text": "texts"
          },
          {
            "bbox": [
              512.05527,
              229.408,
              531.93609,
              236.768
            ],
            "text": "being"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          238.976,
          531.92007,
          246.336
        ],
        "id": "pdf-019-line-028",
        "source_page": 19,
        "text": "authentic. In the case of divergent interpretation of the German",
        "words": [
          {
            "bbox": [
              302.16924,
              238.976,
              337.38921,
              246.336
            ],
            "text": "authentic."
          },
          {
            "bbox": [
              340.17669,
              238.976,
              346.70484,
              246.336
            ],
            "text": "In"
          },
          {
            "bbox": [
              349.49232,
              238.976,
              360.7704,
              246.336
            ],
            "text": "the"
          },
          {
            "bbox": [
              363.55788,
              238.976,
              380.46699,
              246.336
            ],
            "text": "case"
          },
          {
            "bbox": [
              383.25447,
              238.976,
              390.22317,
              246.336
            ],
            "text": "of"
          },
          {
            "bbox": [
              393.01065,
              238.976,
              426.38832,
              246.336
            ],
            "text": "divergent"
          },
          {
            "bbox": [
              429.1758,
              238.976,
              476.69112,
              246.336
            ],
            "text": "interpretation"
          },
          {
            "bbox": [
              479.4786,
              238.976,
              486.4473,
              246.336
            ],
            "text": "of"
          },
          {
            "bbox": [
              489.23478,
              238.976,
              500.51286,
              246.336
            ],
            "text": "the"
          },
          {
            "bbox": [
              503.30034,
              238.976,
              531.92007,
              246.336
            ],
            "text": "German"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          248.544,
          479.85507,
          255.904
        ],
        "id": "pdf-019-line-030",
        "source_page": 19,
        "text": "and Romanian texts, the English text shall prevail.",
        "words": [
          {
            "bbox": [
              302.15322,
              248.544,
              315.65808,
              255.904
            ],
            "text": "and"
          },
          {
            "bbox": [
              317.88486,
              248.544,
              354.00195,
              255.904
            ],
            "text": "Romanian"
          },
          {
            "bbox": [
              356.22873,
              248.544,
              375.95736,
              255.904
            ],
            "text": "texts,"
          },
          {
            "bbox": [
              378.18414,
              248.544,
              389.46222,
              255.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              391.689,
              248.544,
              417.64941,
              255.904
            ],
            "text": "English"
          },
          {
            "bbox": [
              419.87619,
              248.544,
              433.37304,
              255.904
            ],
            "text": "text"
          },
          {
            "bbox": [
              435.59982,
              248.544,
              451.82007,
              255.904
            ],
            "text": "shall"
          },
          {
            "bbox": [
              454.04685,
              248.544,
              479.85507,
              255.904
            ],
            "text": "prevail."
          }
        ]
      }
    ],
    "competent-authority-agreement": [],
    "competent-authority-signatures": [],
    "competent-authority-title": [],
    "declaration": [],
    "declaration-closing": [],
    "declaration-title": [],
    "division-headings": [],
    "preamble": [
      {
        "bbox": [
          360.86835,
          251.952,
          480.73433,
          259.312
        ],
        "id": "pdf-002-line-012",
        "source_page": 2,
        "text": "The Federal Republic of Germany",
        "words": [
          {
            "bbox": [
              360.86835,
              251.952,
              374.18768,
              259.312
            ],
            "text": "The"
          },
          {
            "bbox": [
              376.4089,
              251.952,
              403.03957,
              259.312
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              405.26079,
              251.952,
              436.78134,
              259.312
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              439.00256,
              251.952,
              445.95386,
              259.312
            ],
            "text": "of"
          },
          {
            "bbox": [
              448.17508,
              251.952,
              480.73433,
              259.312
            ],
            "text": "Germany"
          }
        ]
      },
      {
        "bbox": [
          414.06577,
          265.608,
          427.53691,
          272.968
        ],
        "id": "pdf-002-line-014",
        "source_page": 2,
        "text": "and",
        "words": [
          {
            "bbox": [
              414.06577,
              265.608,
              427.53691,
              272.968
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          403.85455,
          279.264,
          437.74813,
          286.624
        ],
        "id": "pdf-002-line-016",
        "source_page": 2,
        "text": "Romania,",
        "words": [
          {
            "bbox": [
              403.85455,
              279.264,
              437.74813,
              286.624
            ],
            "text": "Romania,"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          298.008,
          535.4898,
          305.368
        ],
        "id": "pdf-002-line-018",
        "source_page": 2,
        "text": "Desiring to promote their mutual economic relations by remov-",
        "words": [
          {
            "bbox": [
              314.60625,
              298.008,
              343.75377,
              305.368
            ],
            "text": "Desiring"
          },
          {
            "bbox": [
              345.61544,
              298.008,
              352.71855,
              305.368
            ],
            "text": "to"
          },
          {
            "bbox": [
              354.58022,
              298.008,
              384.77443,
              305.368
            ],
            "text": "promote"
          },
          {
            "bbox": [
              386.6361,
              298.008,
              402.31248,
              305.368
            ],
            "text": "their"
          },
          {
            "bbox": [
              404.17415,
              298.008,
              428.45576,
              305.368
            ],
            "text": "mutual"
          },
          {
            "bbox": [
              430.31743,
              298.008,
              465.39353,
              305.368
            ],
            "text": "economic"
          },
          {
            "bbox": [
              467.2552,
              298.008,
              497.58524,
              305.368
            ],
            "text": "relations"
          },
          {
            "bbox": [
              499.44691,
              298.008,
              508.17998,
              305.368
            ],
            "text": "by"
          },
          {
            "bbox": [
              510.04165,
              298.008,
              535.4898,
              305.368
            ],
            "text": "remov-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          307.576,
          376.54473,
          314.936
        ],
        "id": "pdf-002-line-020",
        "source_page": 2,
        "text": "ing fiscal obstacles,",
        "words": [
          {
            "bbox": [
              306.11288,
              307.576,
              316.91536,
              314.936
            ],
            "text": "ing"
          },
          {
            "bbox": [
              319.13658,
              307.576,
              337.62544,
              314.936
            ],
            "text": "fiscal"
          },
          {
            "bbox": [
              339.84666,
              307.576,
              376.54473,
              314.936
            ],
            "text": "obstacles,"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          326.32,
          400.11523,
          333.688
        ],
        "id": "pdf-002-line-022",
        "source_page": 2,
        "text": "Have agreed as follows:",
        "words": [
          {
            "bbox": [
              314.60625,
              326.32,
              332.95129,
              333.68
            ],
            "text": "Have"
          },
          {
            "bbox": [
              335.17251,
              326.32,
              360.0294,
              333.68
            ],
            "text": "agreed"
          },
          {
            "bbox": [
              362.25062,
              326.328,
              370.53625,
              333.688
            ],
            "text": "as"
          },
          {
            "bbox": [
              372.75747,
              326.328,
              400.11523,
              333.688
            ],
            "text": "follows:"
          }
        ]
      }
    ],
    "protocol": [
      {
        "bbox": [
          314.60625,
          280.304,
          535.4898,
          287.664
        ],
        "id": "pdf-020-line-016",
        "source_page": 20,
        "text": "On signing the Convention between the Federal Republic of",
        "words": [
          {
            "bbox": [
              314.60625,
              280.304,
              325.12109,
              287.664
            ],
            "text": "On"
          },
          {
            "bbox": [
              328.33307,
              280.304,
              353.93303,
              287.664
            ],
            "text": "signing"
          },
          {
            "bbox": [
              357.14501,
              280.304,
              368.39493,
              287.664
            ],
            "text": "the"
          },
          {
            "bbox": [
              371.60691,
              280.304,
              412.45179,
              287.664
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              415.66377,
              280.304,
              446.28944,
              287.664
            ],
            "text": "between"
          },
          {
            "bbox": [
              449.50142,
              280.304,
              460.75134,
              287.664
            ],
            "text": "the"
          },
          {
            "bbox": [
              463.96332,
              280.304,
              490.59399,
              287.664
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              493.80597,
              280.304,
              525.32652,
              287.664
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              528.5385,
              280.304,
              535.4898,
              287.664
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          289.872,
          535.48181,
          297.232
        ],
        "id": "pdf-020-line-018",
        "source_page": 20,
        "text": "Germany and Romania for the Avoidance of Double Taxation",
        "words": [
          {
            "bbox": [
              306.11288,
              289.872,
              338.67213,
              297.232
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              342.44341,
              289.872,
              355.91455,
              297.232
            ],
            "text": "and"
          },
          {
            "bbox": [
              359.68583,
              289.872,
              391.35819,
              297.232
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              395.12947,
              289.872,
              404.74144,
              297.232
            ],
            "text": "for"
          },
          {
            "bbox": [
              408.51272,
              289.872,
              419.76264,
              297.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.53392,
              289.872,
              461.11888,
              297.232
            ],
            "text": "Avoidance"
          },
          {
            "bbox": [
              464.89016,
              289.872,
              471.84146,
              297.232
            ],
            "text": "of"
          },
          {
            "bbox": [
              475.62872,
              289.872,
              501.08486,
              297.232
            ],
            "text": "Double"
          },
          {
            "bbox": [
              504.85614,
              289.872,
              535.48181,
              297.232
            ],
            "text": "Taxation"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          299.44,
          535.4898,
          306.8
        ],
        "id": "pdf-020-line-020",
        "source_page": 20,
        "text": "with respect to Taxes on Income and on Capital the signatories",
        "words": [
          {
            "bbox": [
              306.10489,
              299.44,
              320.89438,
              306.8
            ],
            "text": "with"
          },
          {
            "bbox": [
              323.49912,
              299.44,
              350.2816,
              306.8
            ],
            "text": "respect"
          },
          {
            "bbox": [
              352.88634,
              299.44,
              359.98945,
              306.8
            ],
            "text": "to"
          },
          {
            "bbox": [
              362.59419,
              299.44,
              383.90352,
              306.8
            ],
            "text": "Taxes"
          },
          {
            "bbox": [
              386.50826,
              299.44,
              395.53696,
              306.8
            ],
            "text": "on"
          },
          {
            "bbox": [
              398.1417,
              299.44,
              424.63654,
              306.8
            ],
            "text": "Income"
          },
          {
            "bbox": [
              427.24128,
              299.44,
              440.71242,
              306.8
            ],
            "text": "and"
          },
          {
            "bbox": [
              443.31716,
              299.44,
              452.34586,
              306.8
            ],
            "text": "on"
          },
          {
            "bbox": [
              454.9506,
              299.44,
              480.10312,
              306.8
            ],
            "text": "Capital"
          },
          {
            "bbox": [
              482.70786,
              299.44,
              493.95778,
              306.8
            ],
            "text": "the"
          },
          {
            "bbox": [
              496.5785,
              299.44,
              535.4898,
              306.8
            ],
            "text": "signatories"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          309.008,
          535.4898,
          316.368
        ],
        "id": "pdf-020-line-022",
        "source_page": 20,
        "text": "being duly authorised thereto, have in addition agreed on the fol-",
        "words": [
          {
            "bbox": [
              306.11288,
              309.008,
              325.94406,
              316.368
            ],
            "text": "being"
          },
          {
            "bbox": [
              327.97352,
              309.008,
              342.92281,
              316.368
            ],
            "text": "duly"
          },
          {
            "bbox": [
              344.95227,
              309.008,
              382.68904,
              316.368
            ],
            "text": "authorised"
          },
          {
            "bbox": [
              384.71051,
              309.008,
              412.23606,
              316.368
            ],
            "text": "thereto,"
          },
          {
            "bbox": [
              414.26552,
              309.008,
              431.28422,
              316.368
            ],
            "text": "have"
          },
          {
            "bbox": [
              433.31368,
              309.008,
              439.5299,
              316.368
            ],
            "text": "in"
          },
          {
            "bbox": [
              441.55936,
              309.008,
              470.41924,
              316.368
            ],
            "text": "addition"
          },
          {
            "bbox": [
              472.4487,
              309.008,
              497.30559,
              316.368
            ],
            "text": "agreed"
          },
          {
            "bbox": [
              499.31907,
              309.008,
              508.34777,
              316.368
            ],
            "text": "on"
          },
          {
            "bbox": [
              510.37723,
              309.008,
              521.62715,
              316.368
            ],
            "text": "the"
          },
          {
            "bbox": [
              523.65661,
              309.008,
              535.4898,
              316.368
            ],
            "text": "fol-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          318.576,
          535.48181,
          325.936
        ],
        "id": "pdf-020-line-024",
        "source_page": 20,
        "text": "lowing provisions which shall be an integral part of the said Con-",
        "words": [
          {
            "bbox": [
              306.11288,
              318.576,
              329.33182,
              325.936
            ],
            "text": "lowing"
          },
          {
            "bbox": [
              331.43319,
              318.576,
              367.97945,
              325.936
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              370.08082,
              318.576,
              391.08653,
              325.936
            ],
            "text": "which"
          },
          {
            "bbox": [
              393.1879,
              318.576,
              409.46353,
              325.936
            ],
            "text": "shall"
          },
          {
            "bbox": [
              411.5649,
              318.576,
              420.5936,
              325.936
            ],
            "text": "be"
          },
          {
            "bbox": [
              422.69497,
              318.576,
              431.42804,
              325.936
            ],
            "text": "an"
          },
          {
            "bbox": [
              433.52941,
              318.576,
              459.86445,
              325.936
            ],
            "text": "integral"
          },
          {
            "bbox": [
              461.96582,
              318.576,
              476.17204,
              325.936
            ],
            "text": "part"
          },
          {
            "bbox": [
              478.27341,
              318.576,
              485.22471,
              325.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              487.32608,
              318.576,
              498.576,
              325.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              500.67737,
              318.576,
              515.47485,
              325.936
            ],
            "text": "said"
          },
          {
            "bbox": [
              517.57622,
              318.576,
              535.48181,
              325.936
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          328.144,
          334.37351,
          335.504
        ],
        "id": "pdf-020-line-026",
        "source_page": 20,
        "text": "vention:",
        "words": [
          {
            "bbox": [
              306.10489,
              328.144,
              334.37351,
              335.504
            ],
            "text": "vention:"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          348.344,
          448.37483,
          355.704
        ],
        "id": "pdf-020-line-028",
        "source_page": 20,
        "text": "1. W i t h r e f e r e n c e t o A r t i c l e 7:",
        "words": [
          {
            "bbox": [
              306.10489,
              348.344,
              312.76855,
              355.704
            ],
            "text": "1."
          },
          {
            "bbox": [
              318.84894,
              348.344,
              326.24768,
              355.704
            ],
            "text": "W"
          },
          {
            "bbox": [
              327.58201,
              348.344,
              329.35579,
              355.704
            ],
            "text": "i"
          },
          {
            "bbox": [
              330.69012,
              348.344,
              333.20697,
              355.704
            ],
            "text": "t"
          },
          {
            "bbox": [
              334.5413,
              348.344,
              338.98374,
              355.704
            ],
            "text": "h"
          },
          {
            "bbox": [
              343.87362,
              348.344,
              346.53429,
              355.704
            ],
            "text": "r"
          },
          {
            "bbox": [
              347.86862,
              348.344,
              352.15925,
              355.704
            ],
            "text": "e"
          },
          {
            "bbox": [
              353.49358,
              348.344,
              355.85862,
              355.704
            ],
            "text": "f"
          },
          {
            "bbox": [
              357.19295,
              348.344,
              361.48358,
              355.704
            ],
            "text": "e"
          },
          {
            "bbox": [
              362.81791,
              348.344,
              365.47858,
              355.704
            ],
            "text": "r"
          },
          {
            "bbox": [
              366.81291,
              348.344,
              371.10354,
              355.704
            ],
            "text": "e"
          },
          {
            "bbox": [
              372.43787,
              348.344,
              376.88031,
              355.704
            ],
            "text": "n"
          },
          {
            "bbox": [
              378.19866,
              348.344,
              382.48929,
              355.704
            ],
            "text": "c"
          },
          {
            "bbox": [
              383.82362,
              348.344,
              388.11425,
              355.704
            ],
            "text": "e"
          },
          {
            "bbox": [
              393.00413,
              348.344,
              395.52098,
              355.704
            ],
            "text": "t"
          },
          {
            "bbox": [
              396.85531,
              348.344,
              401.44157,
              355.704
            ],
            "text": "o"
          },
          {
            "bbox": [
              406.33145,
              348.344,
              411.50897,
              355.704
            ],
            "text": "A"
          },
          {
            "bbox": [
              412.8433,
              348.344,
              415.50397,
              355.704
            ],
            "text": "r"
          },
          {
            "bbox": [
              416.8383,
              348.344,
              419.35515,
              355.704
            ],
            "text": "t"
          },
          {
            "bbox": [
              420.68948,
              348.344,
              422.46326,
              355.704
            ],
            "text": "i"
          },
          {
            "bbox": [
              423.79759,
              348.344,
              428.08822,
              355.704
            ],
            "text": "c"
          },
          {
            "bbox": [
              429.42255,
              348.344,
              431.19633,
              355.704
            ],
            "text": "l"
          },
          {
            "bbox": [
              432.53066,
              348.344,
              436.82129,
              355.704
            ],
            "text": "e"
          },
          {
            "bbox": [
              441.71117,
              348.344,
              448.37483,
              355.704
            ],
            "text": "7:"
          }
        ]
      },
      {
        "bbox": [
          306.13685,
          362.224,
          535.49779,
          369.584
        ],
        "id": "pdf-020-line-030",
        "source_page": 20,
        "text": "a) Where an enterprise of a Contracting State sells goods or",
        "words": [
          {
            "bbox": [
              306.13685,
              362.224,
              312.49689,
              369.584
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.8809,
              362.224,
              341.96401,
              369.584
            ],
            "text": "Where"
          },
          {
            "bbox": [
              345.4876,
              362.224,
              354.22067,
              369.584
            ],
            "text": "an"
          },
          {
            "bbox": [
              357.74426,
              362.224,
              393.37167,
              369.584
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              396.89526,
              362.224,
              403.84656,
              369.584
            ],
            "text": "of"
          },
          {
            "bbox": [
              407.37015,
              362.224,
              411.66078,
              369.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              415.18437,
              362.224,
              457.05996,
              369.584
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              460.58355,
              362.224,
              479.37603,
              369.584
            ],
            "text": "State"
          },
          {
            "bbox": [
              482.89962,
              362.224,
              498.72781,
              369.584
            ],
            "text": "sells"
          },
          {
            "bbox": [
              502.23542,
              362.224,
              524.72727,
              369.584
            ],
            "text": "goods"
          },
          {
            "bbox": [
              528.25086,
              362.224,
              535.49779,
              369.584
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          371.792,
          535.4898,
          379.152
        ],
        "id": "pdf-020-line-032",
        "source_page": 20,
        "text": "merchandise or carries on business in the other Contracting",
        "words": [
          {
            "bbox": [
              318.86492,
              371.792,
              364.89531,
              379.152
            ],
            "text": "merchandise"
          },
          {
            "bbox": [
              367.50005,
              371.792,
              374.74698,
              379.152
            ],
            "text": "or"
          },
          {
            "bbox": [
              377.35172,
              371.792,
              401.31373,
              379.152
            ],
            "text": "carries"
          },
          {
            "bbox": [
              403.91847,
              371.792,
              412.94717,
              379.152
            ],
            "text": "on"
          },
          {
            "bbox": [
              415.55191,
              371.792,
              447.22427,
              379.152
            ],
            "text": "business"
          },
          {
            "bbox": [
              449.82901,
              371.792,
              456.04523,
              379.152
            ],
            "text": "in"
          },
          {
            "bbox": [
              458.64997,
              371.792,
              469.89989,
              379.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              472.50463,
              371.792,
              491.00148,
              379.152
            ],
            "text": "other"
          },
          {
            "bbox": [
              493.60622,
              371.792,
              535.4898,
              379.152
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          381.36,
          535.4898,
          388.72
        ],
        "id": "pdf-020-line-034",
        "source_page": 20,
        "text": "State through a permanent establishment situated therein,",
        "words": [
          {
            "bbox": [
              318.85693,
              381.36,
              337.64941,
              388.72
            ],
            "text": "State"
          },
          {
            "bbox": [
              341.36476,
              381.36,
              369.04212,
              388.72
            ],
            "text": "through"
          },
          {
            "bbox": [
              372.75747,
              381.36,
              377.0481,
              388.72
            ],
            "text": "a"
          },
          {
            "bbox": [
              380.76345,
              381.36,
              419.25128,
              388.72
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              422.96663,
              381.36,
              472.85619,
              388.72
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              476.57154,
              381.36,
              505.13579,
              388.72
            ],
            "text": "situated"
          },
          {
            "bbox": [
              508.85114,
              381.36,
              535.4898,
              388.72
            ],
            "text": "therein,"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          390.928,
          535.4898,
          398.288
        ],
        "id": "pdf-020-line-036",
        "source_page": 20,
        "text": "the profits of that permanent establishment shall not be",
        "words": [
          {
            "bbox": [
              318.85693,
              390.928,
              330.10685,
              398.288
            ],
            "text": "the"
          },
          {
            "bbox": [
              334.70909,
              390.928,
              357.34476,
              398.288
            ],
            "text": "profits"
          },
          {
            "bbox": [
              361.947,
              390.928,
              368.8983,
              398.288
            ],
            "text": "of"
          },
          {
            "bbox": [
              373.50054,
              390.928,
              387.26731,
              398.288
            ],
            "text": "that"
          },
          {
            "bbox": [
              391.86955,
              390.928,
              430.35738,
              398.288
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              434.95962,
              390.928,
              484.8332,
              398.288
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              489.43544,
              390.928,
              505.71107,
              398.288
            ],
            "text": "shall"
          },
          {
            "bbox": [
              510.31331,
              390.928,
              521.85886,
              398.288
            ],
            "text": "not"
          },
          {
            "bbox": [
              526.4611,
              390.928,
              535.4898,
              398.288
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          400.496,
          535.4898,
          407.856
        ],
        "id": "pdf-020-line-038",
        "source_page": 20,
        "text": "determined on the basis of the total amount received there-",
        "words": [
          {
            "bbox": [
              318.85693,
              400.496,
              359.41417,
              407.856
            ],
            "text": "determined"
          },
          {
            "bbox": [
              362.12278,
              400.496,
              371.15148,
              407.856
            ],
            "text": "on"
          },
          {
            "bbox": [
              373.86009,
              400.496,
              385.11001,
              407.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              387.81862,
              400.496,
              406.6111,
              407.856
            ],
            "text": "basis"
          },
          {
            "bbox": [
              409.31971,
              400.496,
              416.27101,
              407.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              418.97962,
              400.496,
              430.22954,
              407.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              432.93815,
              400.496,
              448.62252,
              407.856
            ],
            "text": "total"
          },
          {
            "bbox": [
              451.33113,
              400.496,
              478.42522,
              407.856
            ],
            "text": "amount"
          },
          {
            "bbox": [
              481.13383,
              400.496,
              511.47186,
              407.856
            ],
            "text": "received"
          },
          {
            "bbox": [
              514.18047,
              400.496,
              535.4898,
              407.856
            ],
            "text": "there-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          410.064,
          535.4898,
          417.424
        ],
        "id": "pdf-020-line-040",
        "source_page": 20,
        "text": "fore by the enterprise but only on the basis of the amount",
        "words": [
          {
            "bbox": [
              318.85693,
              410.064,
              332.75953,
              417.424
            ],
            "text": "fore"
          },
          {
            "bbox": [
              336.05141,
              410.064,
              344.78448,
              417.424
            ],
            "text": "by"
          },
          {
            "bbox": [
              348.07636,
              410.064,
              359.32628,
              417.424
            ],
            "text": "the"
          },
          {
            "bbox": [
              362.61816,
              410.064,
              398.27753,
              417.424
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              401.56941,
              410.064,
              413.26677,
              417.424
            ],
            "text": "but"
          },
          {
            "bbox": [
              416.55865,
              410.064,
              431.35613,
              417.424
            ],
            "text": "only"
          },
          {
            "bbox": [
              434.64801,
              410.064,
              443.67671,
              417.424
            ],
            "text": "on"
          },
          {
            "bbox": [
              446.96859,
              410.064,
              458.21851,
              417.424
            ],
            "text": "the"
          },
          {
            "bbox": [
              461.51039,
              410.064,
              480.30287,
              417.424
            ],
            "text": "basis"
          },
          {
            "bbox": [
              483.59475,
              410.064,
              490.54605,
              417.424
            ],
            "text": "of"
          },
          {
            "bbox": [
              493.83793,
              410.064,
              505.08785,
              417.424
            ],
            "text": "the"
          },
          {
            "bbox": [
              508.37973,
              410.064,
              535.4898,
              417.424
            ],
            "text": "amount"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          419.632,
          535.48181,
          426.992
        ],
        "id": "pdf-020-line-042",
        "source_page": 20,
        "text": "which is attributable to the activity as such of the permanent",
        "words": [
          {
            "bbox": [
              318.85693,
              419.632,
              339.86264,
              426.992
            ],
            "text": "which"
          },
          {
            "bbox": [
              342.22768,
              419.632,
              347.99646,
              426.992
            ],
            "text": "is"
          },
          {
            "bbox": [
              350.3615,
              419.632,
              390.91075,
              426.992
            ],
            "text": "attributable"
          },
          {
            "bbox": [
              393.27579,
              419.632,
              400.3789,
              426.992
            ],
            "text": "to"
          },
          {
            "bbox": [
              402.74394,
              419.632,
              413.99386,
              426.992
            ],
            "text": "the"
          },
          {
            "bbox": [
              416.3589,
              419.632,
              441.51142,
              426.992
            ],
            "text": "activity"
          },
          {
            "bbox": [
              443.87646,
              419.632,
              452.16209,
              426.992
            ],
            "text": "as"
          },
          {
            "bbox": [
              454.52713,
              419.632,
              471.69764,
              426.992
            ],
            "text": "such"
          },
          {
            "bbox": [
              474.06268,
              419.632,
              481.01398,
              426.992
            ],
            "text": "of"
          },
          {
            "bbox": [
              483.37902,
              419.632,
              494.62894,
              426.992
            ],
            "text": "the"
          },
          {
            "bbox": [
              496.99398,
              419.632,
              535.48181,
              426.992
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          429.2,
          466.11263,
          436.56
        ],
        "id": "pdf-020-line-044",
        "source_page": 20,
        "text": "establishment for such sales or business.",
        "words": [
          {
            "bbox": [
              318.84894,
              429.2,
              368.7385,
              436.56
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              370.95972,
              429.2,
              380.57169,
              436.56
            ],
            "text": "for"
          },
          {
            "bbox": [
              382.79291,
              429.2,
              399.96342,
              436.56
            ],
            "text": "such"
          },
          {
            "bbox": [
              402.18464,
              429.2,
              420.52968,
              436.56
            ],
            "text": "sales"
          },
          {
            "bbox": [
              422.7509,
              429.2,
              429.99783,
              436.56
            ],
            "text": "or"
          },
          {
            "bbox": [
              432.21905,
              429.2,
              466.11263,
              436.56
            ],
            "text": "business."
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          441.912,
          535.4898,
          449.28
        ],
        "id": "pdf-020-line-046",
        "source_page": 20,
        "text": "b) In the case of contracts, in particular for the survey, supply,",
        "words": [
          {
            "bbox": [
              306.11288,
              441.92,
              312.92036,
              449.28
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              441.92,
              325.36878,
              449.28
            ],
            "text": "In"
          },
          {
            "bbox": [
              328.09337,
              441.92,
              339.34329,
              449.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              342.06788,
              441.92,
              358.93477,
              449.28
            ],
            "text": "case"
          },
          {
            "bbox": [
              361.65936,
              441.92,
              368.61066,
              449.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              371.33525,
              441.92,
              407.14643,
              449.28
            ],
            "text": "contracts,"
          },
          {
            "bbox": [
              409.85504,
              441.912,
              416.07126,
              449.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              418.79585,
              441.912,
              452.234,
              449.272
            ],
            "text": "particular"
          },
          {
            "bbox": [
              454.95859,
              441.912,
              464.57056,
              449.272
            ],
            "text": "for"
          },
          {
            "bbox": [
              467.29515,
              441.912,
              478.54507,
              449.272
            ],
            "text": "the"
          },
          {
            "bbox": [
              481.26966,
              441.912,
              506.86962,
              449.272
            ],
            "text": "survey,"
          },
          {
            "bbox": [
              509.59421,
              441.912,
              535.4898,
              449.272
            ],
            "text": "supply,"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          451.48,
          535.4898,
          458.84
        ],
        "id": "pdf-020-line-048",
        "source_page": 20,
        "text": "installation or construction of industrial, commercial or scien-",
        "words": [
          {
            "bbox": [
              318.85693,
              451.48,
              357.03315,
              458.84
            ],
            "text": "installation"
          },
          {
            "bbox": [
              359.08658,
              451.48,
              366.33351,
              458.84
            ],
            "text": "or"
          },
          {
            "bbox": [
              368.38694,
              451.48,
              412.93119,
              458.84
            ],
            "text": "construction"
          },
          {
            "bbox": [
              414.96864,
              451.48,
              421.91994,
              458.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              423.97337,
              451.48,
              458.60203,
              458.84
            ],
            "text": "industrial,"
          },
          {
            "bbox": [
              460.65546,
              451.48,
              502.24341,
              458.84
            ],
            "text": "commercial"
          },
          {
            "bbox": [
              504.29684,
              451.48,
              511.54377,
              458.84
            ],
            "text": "or"
          },
          {
            "bbox": [
              513.5972,
              451.48,
              535.4898,
              458.84
            ],
            "text": "scien-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          461.048,
          535.47382,
          468.408
        ],
        "id": "pdf-020-line-050",
        "source_page": 20,
        "text": "tific equipment or premises, or of public works, where the",
        "words": [
          {
            "bbox": [
              318.85693,
              461.048,
              331.57701,
              468.408
            ],
            "text": "tific"
          },
          {
            "bbox": [
              335.04467,
              461.048,
              373.09305,
              468.408
            ],
            "text": "equipment"
          },
          {
            "bbox": [
              376.56071,
              461.048,
              383.80764,
              468.408
            ],
            "text": "or"
          },
          {
            "bbox": [
              387.2753,
              461.048,
              422.05577,
              468.408
            ],
            "text": "premises,"
          },
          {
            "bbox": [
              425.52343,
              461.048,
              432.77036,
              468.408
            ],
            "text": "or"
          },
          {
            "bbox": [
              436.23802,
              461.048,
              443.18932,
              468.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              446.65698,
              461.048,
              468.41375,
              468.408
            ],
            "text": "public"
          },
          {
            "bbox": [
              471.88141,
              461.048,
              495.54779,
              468.408
            ],
            "text": "works,"
          },
          {
            "bbox": [
              499.01545,
              461.048,
              520.75624,
              468.408
            ],
            "text": "where"
          },
          {
            "bbox": [
              524.2239,
              461.048,
              535.47382,
              468.408
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          318.84095,
          470.616,
          535.49779,
          477.976
        ],
        "id": "pdf-020-line-052",
        "source_page": 20,
        "text": "enterprise has a permanent establishment in the other Con-",
        "words": [
          {
            "bbox": [
              318.84095,
              470.616,
              354.5163,
              477.976
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              357.2329,
              470.616,
              369.96097,
              477.976
            ],
            "text": "has"
          },
          {
            "bbox": [
              372.67757,
              470.616,
              376.9682,
              477.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              379.6848,
              470.616,
              418.17263,
              477.976
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              420.88923,
              470.616,
              470.76281,
              477.976
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              473.47941,
              470.616,
              479.69563,
              477.976
            ],
            "text": "in"
          },
          {
            "bbox": [
              482.41223,
              470.616,
              493.66215,
              477.976
            ],
            "text": "the"
          },
          {
            "bbox": [
              496.37875,
              470.616,
              514.8756,
              477.976
            ],
            "text": "other"
          },
          {
            "bbox": [
              517.5922,
              470.616,
              535.49779,
              477.976
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          480.184,
          535.4898,
          487.544
        ],
        "id": "pdf-020-line-054",
        "source_page": 20,
        "text": "tracting State, the profits of such permanent establishment",
        "words": [
          {
            "bbox": [
              318.86492,
              480.184,
              345.94303,
              487.544
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              349.10707,
              480.184,
              370.11278,
              487.544
            ],
            "text": "State,"
          },
          {
            "bbox": [
              373.27682,
              480.184,
              384.52674,
              487.544
            ],
            "text": "the"
          },
          {
            "bbox": [
              387.69078,
              480.184,
              410.32645,
              487.544
            ],
            "text": "profits"
          },
          {
            "bbox": [
              413.49049,
              480.184,
              420.44179,
              487.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              423.60583,
              480.184,
              440.77634,
              487.544
            ],
            "text": "such"
          },
          {
            "bbox": [
              443.94038,
              480.184,
              482.42821,
              487.544
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              485.59225,
              480.184,
              535.4898,
              487.544
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          489.752,
          535.4898,
          497.112
        ],
        "id": "pdf-020-line-056",
        "source_page": 20,
        "text": "shall not be determined on the basis of the total amount of",
        "words": [
          {
            "bbox": [
              318.85693,
              489.752,
              335.13256,
              497.112
            ],
            "text": "shall"
          },
          {
            "bbox": [
              338.06489,
              489.752,
              349.61044,
              497.112
            ],
            "text": "not"
          },
          {
            "bbox": [
              352.54277,
              489.752,
              361.57147,
              497.112
            ],
            "text": "be"
          },
          {
            "bbox": [
              364.5038,
              489.752,
              405.05305,
              497.112
            ],
            "text": "determined"
          },
          {
            "bbox": [
              407.98538,
              489.752,
              417.01408,
              497.112
            ],
            "text": "on"
          },
          {
            "bbox": [
              419.94641,
              489.752,
              431.19633,
              497.112
            ],
            "text": "the"
          },
          {
            "bbox": [
              434.12866,
              489.752,
              452.92114,
              497.112
            ],
            "text": "basis"
          },
          {
            "bbox": [
              455.85347,
              489.752,
              462.80477,
              497.112
            ],
            "text": "of"
          },
          {
            "bbox": [
              465.7371,
              489.752,
              476.98702,
              497.112
            ],
            "text": "the"
          },
          {
            "bbox": [
              479.91935,
              489.752,
              495.60372,
              497.112
            ],
            "text": "total"
          },
          {
            "bbox": [
              498.53605,
              489.752,
              525.60617,
              497.112
            ],
            "text": "amount"
          },
          {
            "bbox": [
              528.5385,
              489.752,
              535.4898,
              497.112
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          499.32,
          535.4898,
          506.68
        ],
        "id": "pdf-020-line-058",
        "source_page": 20,
        "text": "the contract, but only on the basis of that part of the contract",
        "words": [
          {
            "bbox": [
              318.85693,
              499.32,
              330.10685,
              506.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.21621,
              499.32,
              364.03239,
              506.68
            ],
            "text": "contract,"
          },
          {
            "bbox": [
              366.14175,
              499.32,
              377.83911,
              506.68
            ],
            "text": "but"
          },
          {
            "bbox": [
              379.94847,
              499.32,
              394.74595,
              506.68
            ],
            "text": "only"
          },
          {
            "bbox": [
              396.85531,
              499.32,
              405.88401,
              506.68
            ],
            "text": "on"
          },
          {
            "bbox": [
              407.99337,
              499.32,
              419.22731,
              506.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              421.33667,
              499.32,
              440.12915,
              506.68
            ],
            "text": "basis"
          },
          {
            "bbox": [
              442.23851,
              499.32,
              449.18981,
              506.68
            ],
            "text": "of"
          },
          {
            "bbox": [
              451.29917,
              499.32,
              465.06594,
              506.68
            ],
            "text": "that"
          },
          {
            "bbox": [
              467.1753,
              499.32,
              481.38152,
              506.68
            ],
            "text": "part"
          },
          {
            "bbox": [
              483.49088,
              499.32,
              490.44218,
              506.68
            ],
            "text": "of"
          },
          {
            "bbox": [
              492.55154,
              499.32,
              503.80146,
              506.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              505.91082,
              499.32,
              535.4898,
              506.68
            ],
            "text": "contract"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          508.888,
          535.49779,
          516.248
        ],
        "id": "pdf-020-line-060",
        "source_page": 20,
        "text": "which is effectively carried out by the permanent establish-",
        "words": [
          {
            "bbox": [
              318.85693,
              508.888,
              339.86264,
              516.248
            ],
            "text": "which"
          },
          {
            "bbox": [
              342.89884,
              508.888,
              348.66762,
              516.248
            ],
            "text": "is"
          },
          {
            "bbox": [
              351.70382,
              508.888,
              387.65083,
              516.248
            ],
            "text": "effectively"
          },
          {
            "bbox": [
              390.68703,
              508.888,
              415.39211,
              516.248
            ],
            "text": "carried"
          },
          {
            "bbox": [
              418.42831,
              508.888,
              429.95788,
              516.248
            ],
            "text": "out"
          },
          {
            "bbox": [
              432.99408,
              508.888,
              441.72715,
              516.248
            ],
            "text": "by"
          },
          {
            "bbox": [
              444.76335,
              508.888,
              456.01327,
              516.248
            ],
            "text": "the"
          },
          {
            "bbox": [
              459.04947,
              508.888,
              497.5373,
              516.248
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              500.5735,
              508.888,
              535.49779,
              516.248
            ],
            "text": "establish-"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          518.456,
          535.50578,
          525.816
        ],
        "id": "pdf-020-line-062",
        "source_page": 20,
        "text": "ment in the Contracting State in which it is situated. Profits",
        "words": [
          {
            "bbox": [
              318.86492,
              518.456,
              336.92232,
              525.816
            ],
            "text": "ment"
          },
          {
            "bbox": [
              339.85465,
              518.456,
              346.07087,
              525.816
            ],
            "text": "in"
          },
          {
            "bbox": [
              349.0032,
              518.456,
              360.25312,
              525.816
            ],
            "text": "the"
          },
          {
            "bbox": [
              363.18545,
              518.456,
              405.06104,
              525.816
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              407.99337,
              518.456,
              426.78585,
              525.816
            ],
            "text": "State"
          },
          {
            "bbox": [
              429.71818,
              518.456,
              435.9344,
              525.816
            ],
            "text": "in"
          },
          {
            "bbox": [
              438.86673,
              518.456,
              459.85646,
              525.816
            ],
            "text": "which"
          },
          {
            "bbox": [
              462.78879,
              518.456,
              467.07942,
              525.816
            ],
            "text": "it"
          },
          {
            "bbox": [
              470.01175,
              518.456,
              475.78053,
              525.816
            ],
            "text": "is"
          },
          {
            "bbox": [
              478.71286,
              518.456,
              509.49833,
              525.816
            ],
            "text": "situated."
          },
          {
            "bbox": [
              512.43066,
              518.456,
              535.50578,
              525.816
            ],
            "text": "Profits"
          }
        ]
      },
      {
        "bbox": [
          318.87291,
          528.024,
          535.48181,
          535.384
        ],
        "id": "pdf-020-line-064",
        "source_page": 20,
        "text": "derived from the supply of goods to that permanent estab-",
        "words": [
          {
            "bbox": [
              318.87291,
              528.024,
              345.35976,
              535.384
            ],
            "text": "derived"
          },
          {
            "bbox": [
              348.34802,
              528.024,
              364.77546,
              535.384
            ],
            "text": "from"
          },
          {
            "bbox": [
              367.7797,
              528.024,
              379.02962,
              535.384
            ],
            "text": "the"
          },
          {
            "bbox": [
              382.03386,
              528.024,
              405.71622,
              535.384
            ],
            "text": "supply"
          },
          {
            "bbox": [
              408.72046,
              528.024,
              415.67176,
              535.384
            ],
            "text": "of"
          },
          {
            "bbox": [
              418.676,
              528.024,
              441.16785,
              535.384
            ],
            "text": "goods"
          },
          {
            "bbox": [
              444.17209,
              528.024,
              451.2752,
              535.384
            ],
            "text": "to"
          },
          {
            "bbox": [
              454.27944,
              528.024,
              468.04621,
              535.384
            ],
            "text": "that"
          },
          {
            "bbox": [
              471.05045,
              528.024,
              509.53828,
              535.384
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              512.54252,
              528.024,
              535.48181,
              535.384
            ],
            "text": "estab-"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          537.592,
          535.4898,
          544.952
        ],
        "id": "pdf-020-line-066",
        "source_page": 20,
        "text": "lishment or profits related to that part of the contract which is",
        "words": [
          {
            "bbox": [
              318.84894,
              537.592,
              348.89933,
              544.952
            ],
            "text": "lishment"
          },
          {
            "bbox": [
              350.94477,
              537.592,
              358.1917,
              544.952
            ],
            "text": "or"
          },
          {
            "bbox": [
              360.23714,
              537.592,
              382.8808,
              544.952
            ],
            "text": "profits"
          },
          {
            "bbox": [
              384.92624,
              537.592,
              409.4875,
              544.952
            ],
            "text": "related"
          },
          {
            "bbox": [
              411.53294,
              537.592,
              418.63605,
              544.952
            ],
            "text": "to"
          },
          {
            "bbox": [
              420.68149,
              537.592,
              434.44826,
              544.952
            ],
            "text": "that"
          },
          {
            "bbox": [
              436.4937,
              537.592,
              450.69992,
              544.952
            ],
            "text": "part"
          },
          {
            "bbox": [
              452.74536,
              537.592,
              459.69666,
              544.952
            ],
            "text": "of"
          },
          {
            "bbox": [
              461.7421,
              537.592,
              472.99202,
              544.952
            ],
            "text": "the"
          },
          {
            "bbox": [
              475.03746,
              537.592,
              504.62443,
              544.952
            ],
            "text": "contract"
          },
          {
            "bbox": [
              506.66987,
              537.592,
              527.67558,
              544.952
            ],
            "text": "which"
          },
          {
            "bbox": [
              529.72102,
              537.592,
              535.4898,
              544.952
            ],
            "text": "is"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          547.16,
          535.4898,
          554.52
        ],
        "id": "pdf-020-line-068",
        "source_page": 20,
        "text": "carried out in the Contracting State in which the head office",
        "words": [
          {
            "bbox": [
              318.85693,
              547.16,
              343.56201,
              554.52
            ],
            "text": "carried"
          },
          {
            "bbox": [
              346.19871,
              547.16,
              357.74426,
              554.52
            ],
            "text": "out"
          },
          {
            "bbox": [
              360.38096,
              547.16,
              366.59718,
              554.52
            ],
            "text": "in"
          },
          {
            "bbox": [
              369.23388,
              547.16,
              380.47581,
              554.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              383.11251,
              547.16,
              424.9881,
              554.52
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              427.6248,
              547.16,
              446.41728,
              554.52
            ],
            "text": "State"
          },
          {
            "bbox": [
              449.05398,
              547.16,
              455.2702,
              554.52
            ],
            "text": "in"
          },
          {
            "bbox": [
              457.9069,
              547.16,
              478.91261,
              554.52
            ],
            "text": "which"
          },
          {
            "bbox": [
              481.54931,
              547.16,
              492.79923,
              554.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              495.41995,
              547.16,
              513.18172,
              554.52
            ],
            "text": "head"
          },
          {
            "bbox": [
              515.81842,
              547.16,
              535.4898,
              554.52
            ],
            "text": "office"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          556.728,
          535.4898,
          564.088
        ],
        "id": "pdf-020-line-070",
        "source_page": 20,
        "text": "of the enterprise is situated shall be taxable only in that State.",
        "words": [
          {
            "bbox": [
              318.85693,
              556.728,
              325.80823,
              564.088
            ],
            "text": "of"
          },
          {
            "bbox": [
              327.74181,
              556.728,
              338.99173,
              564.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              340.92531,
              556.728,
              376.58468,
              564.088
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              378.51826,
              556.728,
              384.28704,
              564.088
            ],
            "text": "is"
          },
          {
            "bbox": [
              386.22062,
              556.728,
              414.79286,
              564.088
            ],
            "text": "situated"
          },
          {
            "bbox": [
              416.72644,
              556.728,
              433.00207,
              564.088
            ],
            "text": "shall"
          },
          {
            "bbox": [
              434.93565,
              556.728,
              443.96435,
              564.088
            ],
            "text": "be"
          },
          {
            "bbox": [
              445.89793,
              556.728,
              471.93734,
              564.088
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              473.87092,
              556.728,
              488.6684,
              564.088
            ],
            "text": "only"
          },
          {
            "bbox": [
              490.60198,
              556.728,
              496.8182,
              564.088
            ],
            "text": "in"
          },
          {
            "bbox": [
              498.77575,
              556.728,
              512.54252,
              564.088
            ],
            "text": "that"
          },
          {
            "bbox": [
              514.4761,
              556.728,
              535.4898,
              564.088
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          579.016,
          535.4898,
          586.376
        ],
        "id": "pdf-020-line-073",
        "source_page": 20,
        "text": "c) Payments received as a consideration for technical services,",
        "words": [
          {
            "bbox": [
              306.11288,
              579.016,
              312.47292,
              586.376
            ],
            "text": "c)"
          },
          {
            "bbox": [
              318.85693,
              579.016,
              354.38047,
              586.376
            ],
            "text": "Payments"
          },
          {
            "bbox": [
              356.74551,
              579.016,
              387.07555,
              586.376
            ],
            "text": "received"
          },
          {
            "bbox": [
              389.44059,
              579.016,
              397.72622,
              586.376
            ],
            "text": "as"
          },
          {
            "bbox": [
              400.09925,
              579.016,
              404.38988,
              586.376
            ],
            "text": "a"
          },
          {
            "bbox": [
              406.75492,
              579.016,
              455.14236,
              586.376
            ],
            "text": "consideration"
          },
          {
            "bbox": [
              457.5074,
              579.016,
              467.11937,
              586.376
            ],
            "text": "for"
          },
          {
            "bbox": [
              469.48441,
              579.016,
              501.59622,
              586.376
            ],
            "text": "technical"
          },
          {
            "bbox": [
              503.96126,
              579.016,
              535.4898,
              586.376
            ],
            "text": "services,"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          588.584,
          535.4898,
          595.944
        ],
        "id": "pdf-020-line-075",
        "source_page": 20,
        "text": "including studies or surveys of a scientific, geological or tech-",
        "words": [
          {
            "bbox": [
              318.85693,
              588.584,
              351.12055,
              595.944
            ],
            "text": "including"
          },
          {
            "bbox": [
              352.96624,
              588.584,
              378.71801,
              595.944
            ],
            "text": "studies"
          },
          {
            "bbox": [
              380.5637,
              588.584,
              387.81063,
              595.944
            ],
            "text": "or"
          },
          {
            "bbox": [
              389.65632,
              588.584,
              417.02207,
              595.944
            ],
            "text": "surveys"
          },
          {
            "bbox": [
              418.86776,
              588.584,
              425.81906,
              595.944
            ],
            "text": "of"
          },
          {
            "bbox": [
              427.66475,
              588.584,
              431.95538,
              595.944
            ],
            "text": "a"
          },
          {
            "bbox": [
              433.80107,
              588.584,
              467.53485,
              595.944
            ],
            "text": "scientific,"
          },
          {
            "bbox": [
              469.38054,
              588.584,
              505.91881,
              595.944
            ],
            "text": "geological"
          },
          {
            "bbox": [
              507.7645,
              588.584,
              515.01143,
              595.944
            ],
            "text": "or"
          },
          {
            "bbox": [
              516.84114,
              588.584,
              535.4898,
              595.944
            ],
            "text": "tech-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          598.152,
          535.4898,
          605.512
        ],
        "id": "pdf-020-line-077",
        "source_page": 20,
        "text": "nical nature, or for engineering contracts including blue prints",
        "words": [
          {
            "bbox": [
              318.85693,
              598.152,
              335.42819,
              605.512
            ],
            "text": "nical"
          },
          {
            "bbox": [
              337.36976,
              598.152,
              362.23464,
              605.512
            ],
            "text": "nature,"
          },
          {
            "bbox": [
              364.17621,
              598.152,
              371.42314,
              605.512
            ],
            "text": "or"
          },
          {
            "bbox": [
              373.36471,
              598.152,
              382.97668,
              605.512
            ],
            "text": "for"
          },
          {
            "bbox": [
              384.91825,
              598.152,
              426.49821,
              605.512
            ],
            "text": "engineering"
          },
          {
            "bbox": [
              428.43978,
              598.152,
              462.02974,
              605.512
            ],
            "text": "contracts"
          },
          {
            "bbox": [
              463.97131,
              598.152,
              496.23493,
              605.512
            ],
            "text": "including"
          },
          {
            "bbox": [
              498.1765,
              598.152,
              513.42142,
              605.512
            ],
            "text": "blue"
          },
          {
            "bbox": [
              515.36299,
              598.152,
              535.4898,
              605.512
            ],
            "text": "prints"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          607.72,
          535.4898,
          615.08
        ],
        "id": "pdf-020-line-079",
        "source_page": 20,
        "text": "related thereto, or for consultancy or supervisory services",
        "words": [
          {
            "bbox": [
              318.85693,
              607.72,
              343.41819,
              615.08
            ],
            "text": "related"
          },
          {
            "bbox": [
              347.26937,
              607.72,
              374.79492,
              615.08
            ],
            "text": "thereto,"
          },
          {
            "bbox": [
              378.6461,
              607.72,
              385.89303,
              615.08
            ],
            "text": "or"
          },
          {
            "bbox": [
              389.74421,
              607.72,
              399.35618,
              615.08
            ],
            "text": "for"
          },
          {
            "bbox": [
              403.20736,
              607.72,
              446.26547,
              615.08
            ],
            "text": "consultancy"
          },
          {
            "bbox": [
              450.11665,
              607.72,
              457.36358,
              615.08
            ],
            "text": "or"
          },
          {
            "bbox": [
              461.21476,
              607.72,
              502.34728,
              615.08
            ],
            "text": "supervisory"
          },
          {
            "bbox": [
              506.19846,
              607.72,
              535.4898,
              615.08
            ],
            "text": "services"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          617.288,
          535.49779,
          624.648
        ],
        "id": "pdf-020-line-081",
        "source_page": 20,
        "text": "shall be deemed to be payments to which the provisions of",
        "words": [
          {
            "bbox": [
              318.85693,
              617.288,
              335.13256,
              624.648
            ],
            "text": "shall"
          },
          {
            "bbox": [
              337.94504,
              617.288,
              346.97374,
              624.648
            ],
            "text": "be"
          },
          {
            "bbox": [
              349.78622,
              617.288,
              378.94972,
              624.648
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              381.7622,
              617.288,
              388.86531,
              624.648
            ],
            "text": "to"
          },
          {
            "bbox": [
              391.67779,
              617.288,
              400.70649,
              624.648
            ],
            "text": "be"
          },
          {
            "bbox": [
              403.51897,
              617.288,
              438.60306,
              624.648
            ],
            "text": "payments"
          },
          {
            "bbox": [
              441.41554,
              617.288,
              448.51865,
              624.648
            ],
            "text": "to"
          },
          {
            "bbox": [
              451.33113,
              617.288,
              472.31287,
              624.648
            ],
            "text": "which"
          },
          {
            "bbox": [
              475.12535,
              617.288,
              486.37527,
              624.648
            ],
            "text": "the"
          },
          {
            "bbox": [
              489.18775,
              617.288,
              525.73401,
              624.648
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              528.54649,
              617.288,
              535.49779,
              624.648
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          626.856,
          535.4898,
          634.216
        ],
        "id": "pdf-020-line-083",
        "source_page": 20,
        "text": "Article 7 or Article 14 of the Convention apply. However, if",
        "words": [
          {
            "bbox": [
              318.86492,
              626.856,
              341.34878,
              634.216
            ],
            "text": "Article"
          },
          {
            "bbox": [
              344.57674,
              626.856,
              349.01918,
              634.216
            ],
            "text": "7"
          },
          {
            "bbox": [
              352.24714,
              626.856,
              359.49407,
              634.216
            ],
            "text": "or"
          },
          {
            "bbox": [
              362.71404,
              626.856,
              385.1979,
              634.216
            ],
            "text": "Article"
          },
          {
            "bbox": [
              388.42586,
              626.856,
              397.31074,
              634.216
            ],
            "text": "14"
          },
          {
            "bbox": [
              400.5387,
              626.856,
              407.49,
              634.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              410.71796,
              626.856,
              421.96788,
              634.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              425.19584,
              626.856,
              466.04072,
              634.216
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              469.26868,
              626.856,
              491.02545,
              634.216
            ],
            "text": "apply."
          },
          {
            "bbox": [
              494.25341,
              626.856,
              528.12302,
              634.216
            ],
            "text": "However,"
          },
          {
            "bbox": [
              531.35098,
              626.856,
              535.4898,
              634.216
            ],
            "text": "if"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          636.416,
          535.4898,
          643.784
        ],
        "id": "pdf-020-line-085",
        "source_page": 20,
        "text": "and insofar as those payments are made for a real transfer of",
        "words": [
          {
            "bbox": [
              318.85693,
              636.424,
              332.32807,
              643.784
            ],
            "text": "and"
          },
          {
            "bbox": [
              334.45341,
              636.424,
              358.56723,
              643.784
            ],
            "text": "insofar"
          },
          {
            "bbox": [
              360.69257,
              636.424,
              368.9782,
              643.784
            ],
            "text": "as"
          },
          {
            "bbox": [
              371.10354,
              636.424,
              390.93472,
              643.784
            ],
            "text": "those"
          },
          {
            "bbox": [
              393.06006,
              636.416,
              428.14415,
              643.776
            ],
            "text": "payments"
          },
          {
            "bbox": [
              430.26949,
              636.416,
              441.51142,
              643.776
            ],
            "text": "are"
          },
          {
            "bbox": [
              443.63676,
              636.416,
              463.77156,
              643.776
            ],
            "text": "made"
          },
          {
            "bbox": [
              465.8969,
              636.416,
              475.50887,
              643.776
            ],
            "text": "for"
          },
          {
            "bbox": [
              477.63421,
              636.416,
              481.92484,
              643.776
            ],
            "text": "a"
          },
          {
            "bbox": [
              484.05018,
              636.416,
              497.06589,
              643.776
            ],
            "text": "real"
          },
          {
            "bbox": [
              499.19123,
              636.416,
              526.41316,
              643.776
            ],
            "text": "transfer"
          },
          {
            "bbox": [
              528.5385,
              636.416,
              535.4898,
              643.776
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          645.984,
          510.63291,
          653.352
        ],
        "id": "pdf-020-line-086",
        "source_page": 20,
        "text": "know-how, Article 12 of this Convention is applicable.",
        "words": [
          {
            "bbox": [
              318.85693,
              645.984,
              358.50331,
              653.344
            ],
            "text": "know-how,"
          },
          {
            "bbox": [
              360.72453,
              645.984,
              383.20839,
              653.344
            ],
            "text": "Article"
          },
          {
            "bbox": [
              385.42961,
              645.984,
              394.31449,
              653.344
            ],
            "text": "12"
          },
          {
            "bbox": [
              396.53571,
              645.984,
              403.48701,
              653.344
            ],
            "text": "of"
          },
          {
            "bbox": [
              405.70823,
              645.992,
              418.4363,
              653.352
            ],
            "text": "this"
          },
          {
            "bbox": [
              420.65752,
              645.992,
              461.5024,
              653.352
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              463.72362,
              645.992,
              469.4924,
              653.352
            ],
            "text": "is"
          },
          {
            "bbox": [
              471.71362,
              645.992,
              510.63291,
              653.352
            ],
            "text": "applicable."
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          673.752,
          491.58475,
          681.12
        ],
        "id": "pdf-020-line-090",
        "source_page": 20,
        "text": "2. W i t h r e f e r e n c e t o A r t i c l e s 10 a n d 11:",
        "words": [
          {
            "bbox": [
              306.11288,
              673.76,
              312.77654,
              681.12
            ],
            "text": "2."
          },
          {
            "bbox": [
              318.85693,
              673.752,
              326.25567,
              681.112
            ],
            "text": "W"
          },
          {
            "bbox": [
              327.59,
              673.752,
              329.36378,
              681.112
            ],
            "text": "i"
          },
          {
            "bbox": [
              330.69811,
              673.752,
              333.21496,
              681.112
            ],
            "text": "t"
          },
          {
            "bbox": [
              334.54929,
              673.752,
              338.99173,
              681.112
            ],
            "text": "h"
          },
          {
            "bbox": [
              343.88161,
              673.752,
              346.54228,
              681.112
            ],
            "text": "r"
          },
          {
            "bbox": [
              347.87661,
              673.752,
              352.16724,
              681.112
            ],
            "text": "e"
          },
          {
            "bbox": [
              353.50157,
              673.752,
              355.86661,
              681.112
            ],
            "text": "f"
          },
          {
            "bbox": [
              357.20094,
              673.752,
              361.49157,
              681.112
            ],
            "text": "e"
          },
          {
            "bbox": [
              362.8259,
              673.752,
              365.48657,
              681.112
            ],
            "text": "r"
          },
          {
            "bbox": [
              366.8209,
              673.752,
              371.11153,
              681.112
            ],
            "text": "e"
          },
          {
            "bbox": [
              372.44586,
              673.752,
              376.8883,
              681.112
            ],
            "text": "n"
          },
          {
            "bbox": [
              378.22263,
              673.752,
              382.51326,
              681.112
            ],
            "text": "c"
          },
          {
            "bbox": [
              383.84759,
              673.752,
              388.13822,
              681.112
            ],
            "text": "e"
          },
          {
            "bbox": [
              393.0281,
              673.752,
              395.54495,
              681.112
            ],
            "text": "t"
          },
          {
            "bbox": [
              396.87928,
              673.752,
              401.46554,
              681.112
            ],
            "text": "o"
          },
          {
            "bbox": [
              406.35542,
              673.752,
              411.53294,
              681.112
            ],
            "text": "A"
          },
          {
            "bbox": [
              412.86727,
              673.752,
              415.52794,
              681.112
            ],
            "text": "r"
          },
          {
            "bbox": [
              416.86227,
              673.752,
              419.37912,
              681.112
            ],
            "text": "t"
          },
          {
            "bbox": [
              420.71345,
              673.752,
              422.48723,
              681.112
            ],
            "text": "i"
          },
          {
            "bbox": [
              423.82156,
              673.752,
              428.11219,
              681.112
            ],
            "text": "c"
          },
          {
            "bbox": [
              429.44652,
              673.752,
              431.2203,
              681.112
            ],
            "text": "l"
          },
          {
            "bbox": [
              432.55463,
              673.752,
              436.84526,
              681.112
            ],
            "text": "e"
          },
          {
            "bbox": [
              438.17959,
              673.752,
              442.17459,
              681.112
            ],
            "text": "s"
          },
          {
            "bbox": [
              447.06447,
              673.752,
              455.94935,
              681.112
            ],
            "text": "10"
          },
          {
            "bbox": [
              459.5049,
              673.752,
              463.79553,
              681.112
            ],
            "text": "a"
          },
          {
            "bbox": [
              465.12986,
              673.752,
              469.5723,
              681.112
            ],
            "text": "n"
          },
          {
            "bbox": [
              470.90663,
              673.752,
              475.6447,
              681.112
            ],
            "text": "d"
          },
          {
            "bbox": [
              480.47865,
              673.752,
              491.58475,
              681.112
            ],
            "text": "11:"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          687.632,
          535.4898,
          695.0
        ],
        "id": "pdf-020-line-092",
        "source_page": 20,
        "text": "Notwithstanding the provisions of Articles 10 and 11 of this Con-",
        "words": [
          {
            "bbox": [
              306.11288,
              687.632,
              364.55973,
              694.992
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              366.64512,
              687.632,
              377.89504,
              694.992
            ],
            "text": "the"
          },
          {
            "bbox": [
              379.98043,
              687.632,
              416.52669,
              694.992
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              418.62007,
              687.64,
              425.57137,
              695.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              427.65676,
              687.64,
              454.13562,
              695.0
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              456.22101,
              687.64,
              465.10589,
              695.0
            ],
            "text": "10"
          },
          {
            "bbox": [
              467.19128,
              687.64,
              480.66242,
              695.0
            ],
            "text": "and"
          },
          {
            "bbox": [
              482.74781,
              687.64,
              491.63269,
              695.0
            ],
            "text": "11"
          },
          {
            "bbox": [
              493.71808,
              687.64,
              500.66938,
              695.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              502.75477,
              687.64,
              515.48284,
              695.0
            ],
            "text": "this"
          },
          {
            "bbox": [
              517.56823,
              687.64,
              535.4898,
              695.0
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          697.208,
          535.4898,
          704.568
        ],
        "id": "pdf-020-line-094",
        "source_page": 20,
        "text": "vention, dividends and interest may be taxed in the Contracting",
        "words": [
          {
            "bbox": [
              306.11288,
              697.208,
              334.3815,
              704.568
            ],
            "text": "vention,"
          },
          {
            "bbox": [
              336.96227,
              697.208,
              371.44711,
              704.568
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              374.02788,
              697.208,
              387.49902,
              704.568
            ],
            "text": "and"
          },
          {
            "bbox": [
              390.07979,
              697.208,
              416.56664,
              704.568
            ],
            "text": "interest"
          },
          {
            "bbox": [
              419.13942,
              697.208,
              434.24052,
              704.568
            ],
            "text": "may"
          },
          {
            "bbox": [
              436.82129,
              697.208,
              445.84999,
              704.568
            ],
            "text": "be"
          },
          {
            "bbox": [
              448.43076,
              697.208,
              468.40576,
              704.568
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              470.98653,
              697.208,
              477.20275,
              704.568
            ],
            "text": "in"
          },
          {
            "bbox": [
              479.78352,
              697.208,
              491.03344,
              704.568
            ],
            "text": "the"
          },
          {
            "bbox": [
              493.61421,
              697.208,
              535.4898,
              704.568
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          706.776,
          535.47382,
          714.136
        ],
        "id": "pdf-020-line-096",
        "source_page": 20,
        "text": "State in which they arise, and according to the law of that State,",
        "words": [
          {
            "bbox": [
              306.11288,
              706.776,
              324.90536,
              714.136
            ],
            "text": "State"
          },
          {
            "bbox": [
              327.19849,
              706.776,
              333.41471,
              714.136
            ],
            "text": "in"
          },
          {
            "bbox": [
              335.70784,
              706.776,
              356.71355,
              714.136
            ],
            "text": "which"
          },
          {
            "bbox": [
              359.00668,
              706.776,
              374.2516,
              714.136
            ],
            "text": "they"
          },
          {
            "bbox": [
              376.54473,
              706.776,
              395.77666,
              714.136
            ],
            "text": "arise,"
          },
          {
            "bbox": [
              398.06979,
              706.776,
              411.54093,
              714.136
            ],
            "text": "and"
          },
          {
            "bbox": [
              413.83406,
              706.776,
              449.50941,
              714.136
            ],
            "text": "according"
          },
          {
            "bbox": [
              451.80254,
              706.776,
              458.90565,
              714.136
            ],
            "text": "to"
          },
          {
            "bbox": [
              461.19878,
              706.776,
              472.4487,
              714.136
            ],
            "text": "the"
          },
          {
            "bbox": [
              474.74183,
              706.776,
              486.86266,
              714.136
            ],
            "text": "law"
          },
          {
            "bbox": [
              489.15579,
              706.776,
              496.10709,
              714.136
            ],
            "text": "of"
          },
          {
            "bbox": [
              498.40022,
              706.776,
              512.16699,
              714.136
            ],
            "text": "that"
          },
          {
            "bbox": [
              514.46012,
              706.776,
              535.47382,
              714.136
            ],
            "text": "State,"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          719.488,
          535.50578,
          726.856
        ],
        "id": "pdf-020-line-098",
        "source_page": 20,
        "text": "a) if they are derived from rights or debt-claims carrying a right",
        "words": [
          {
            "bbox": [
              306.0969,
              719.496,
              312.47292,
              726.856
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              719.488,
              322.99575,
              726.848
            ],
            "text": "if"
          },
          {
            "bbox": [
              325.45667,
              719.488,
              340.70159,
              726.848
            ],
            "text": "they"
          },
          {
            "bbox": [
              343.16251,
              719.488,
              354.40444,
              726.848
            ],
            "text": "are"
          },
          {
            "bbox": [
              356.86536,
              719.488,
              383.35221,
              726.848
            ],
            "text": "derived"
          },
          {
            "bbox": [
              385.81313,
              719.488,
              402.24057,
              726.848
            ],
            "text": "from"
          },
          {
            "bbox": [
              404.70149,
              719.488,
              424.67649,
              726.848
            ],
            "text": "rights"
          },
          {
            "bbox": [
              427.11344,
              719.488,
              434.36037,
              726.848
            ],
            "text": "or"
          },
          {
            "bbox": [
              436.82129,
              719.488,
              479.15231,
              726.848
            ],
            "text": "debt-claims"
          },
          {
            "bbox": [
              481.61323,
              719.488,
              510.31331,
              726.848
            ],
            "text": "carrying"
          },
          {
            "bbox": [
              512.77423,
              719.488,
              517.06486,
              726.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              519.52578,
              719.488,
              535.50578,
              726.848
            ],
            "text": "right"
          }
        ]
      },
      {
        "bbox": [
          318.87291,
          729.056,
          535.48181,
          736.416
        ],
        "id": "pdf-020-line-100",
        "source_page": 20,
        "text": "to participate in profits, including income derived by a silent",
        "words": [
          {
            "bbox": [
              318.87291,
              729.056,
              325.97602,
              736.416
            ],
            "text": "to"
          },
          {
            "bbox": [
              328.60473,
              729.056,
              366.48532,
              736.416
            ],
            "text": "participate"
          },
          {
            "bbox": [
              369.13001,
              729.056,
              375.34623,
              736.416
            ],
            "text": "in"
          },
          {
            "bbox": [
              377.99092,
              729.056,
              402.84781,
              736.416
            ],
            "text": "profits,"
          },
          {
            "bbox": [
              405.4925,
              729.056,
              437.75612,
              736.416
            ],
            "text": "including"
          },
          {
            "bbox": [
              440.40081,
              729.056,
              466.60002,
              736.416
            ],
            "text": "income"
          },
          {
            "bbox": [
              469.24471,
              729.056,
              495.73156,
              736.416
            ],
            "text": "derived"
          },
          {
            "bbox": [
              498.37625,
              729.056,
              507.10932,
              736.416
            ],
            "text": "by"
          },
          {
            "bbox": [
              509.75401,
              729.056,
              514.04464,
              736.416
            ],
            "text": "a"
          },
          {
            "bbox": [
              516.68933,
              729.056,
              535.48181,
              736.416
            ],
            "text": "silent"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          738.624,
          535.4898,
          745.984
        ],
        "id": "pdf-020-line-102",
        "source_page": 20,
        "text": "partner (“stiller Gesellschafter’’) from his participation as",
        "words": [
          {
            "bbox": [
              318.84894,
              738.624,
              344.45689,
              745.984
            ],
            "text": "partner"
          },
          {
            "bbox": [
              349.44265,
              738.624,
              373.70029,
              745.984
            ],
            "text": "(“stiller"
          },
          {
            "bbox": [
              378.68605,
              738.624,
              436.23802,
              745.984
            ],
            "text": "Gesellschafter’’)"
          },
          {
            "bbox": [
              441.22378,
              738.624,
              457.64323,
              745.984
            ],
            "text": "from"
          },
          {
            "bbox": [
              462.62899,
              738.624,
              472.84021,
              745.984
            ],
            "text": "his"
          },
          {
            "bbox": [
              477.82597,
              738.624,
              522.21841,
              745.984
            ],
            "text": "participation"
          },
          {
            "bbox": [
              527.20417,
              738.624,
              535.4898,
              745.984
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          748.192,
          535.49779,
          755.552
        ],
        "id": "pdf-020-line-104",
        "source_page": 20,
        "text": "such, or from a loan with an interest rate linked to borrower’s",
        "words": [
          {
            "bbox": [
              318.85693,
              748.192,
              338.24866,
              755.552
            ],
            "text": "such,"
          },
          {
            "bbox": [
              340.40596,
              748.192,
              347.65289,
              755.552
            ],
            "text": "or"
          },
          {
            "bbox": [
              349.81019,
              748.192,
              366.22964,
              755.552
            ],
            "text": "from"
          },
          {
            "bbox": [
              368.38694,
              748.192,
              372.67757,
              755.552
            ],
            "text": "a"
          },
          {
            "bbox": [
              374.83487,
              748.192,
              389.92798,
              755.552
            ],
            "text": "loan"
          },
          {
            "bbox": [
              392.08528,
              748.192,
              406.87477,
              755.552
            ],
            "text": "with"
          },
          {
            "bbox": [
              409.03207,
              748.192,
              417.76514,
              755.552
            ],
            "text": "an"
          },
          {
            "bbox": [
              419.92244,
              748.192,
              446.40929,
              755.552
            ],
            "text": "interest"
          },
          {
            "bbox": [
              448.56659,
              748.192,
              462.32537,
              755.552
            ],
            "text": "rate"
          },
          {
            "bbox": [
              464.4587,
              748.192,
              485.62421,
              755.552
            ],
            "text": "linked"
          },
          {
            "bbox": [
              487.78151,
              748.192,
              494.88462,
              755.552
            ],
            "text": "to"
          },
          {
            "bbox": [
              497.04192,
              748.192,
              535.49779,
              755.552
            ],
            "text": "borrower’s"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          757.76,
          535.4898,
          765.12
        ],
        "id": "pdf-020-line-106",
        "source_page": 20,
        "text": "profit (“partiarisches Darlehen”) or from profit sharing bonds",
        "words": [
          {
            "bbox": [
              318.86492,
              757.76,
              337.50559,
              765.12
            ],
            "text": "profit"
          },
          {
            "bbox": [
              340.15028,
              757.76,
              391.32623,
              765.12
            ],
            "text": "(“partiarisches"
          },
          {
            "bbox": [
              393.97092,
              757.76,
              431.26025,
              765.12
            ],
            "text": "Darlehen”)"
          },
          {
            "bbox": [
              433.90494,
              757.76,
              441.15187,
              765.12
            ],
            "text": "or"
          },
          {
            "bbox": [
              443.79656,
              757.76,
              460.224,
              765.12
            ],
            "text": "from"
          },
          {
            "bbox": [
              462.86869,
              757.76,
              481.50936,
              765.12
            ],
            "text": "profit"
          },
          {
            "bbox": [
              484.15405,
              757.76,
              510.34527,
              765.12
            ],
            "text": "sharing"
          },
          {
            "bbox": [
              512.98996,
              757.76,
              535.4898,
              765.12
            ],
            "text": "bonds"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          767.328,
          535.49779,
          774.688
        ],
        "id": "pdf-020-line-108",
        "source_page": 20,
        "text": "(“Gewinnobligationen’’) within the meaning of the tax law of",
        "words": [
          {
            "bbox": [
              318.85693,
              767.328,
              401.71323,
              774.688
            ],
            "text": "(“Gewinnobligationen’’)"
          },
          {
            "bbox": [
              404.54968,
              767.328,
              425.55539,
              774.688
            ],
            "text": "within"
          },
          {
            "bbox": [
              428.39184,
              767.328,
              439.64176,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              442.47821,
              767.328,
              473.11986,
              774.688
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              475.95631,
              767.328,
              482.90761,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              485.74406,
              767.328,
              496.99398,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              499.80646,
              767.328,
              510.75276,
              774.688
            ],
            "text": "tax"
          },
          {
            "bbox": [
              513.58921,
              767.328,
              525.71004,
              774.688
            ],
            "text": "law"
          },
          {
            "bbox": [
              528.54649,
              767.328,
              535.49779,
              774.688
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          776.896,
          452.33787,
          784.256
        ],
        "id": "pdf-020-line-109",
        "source_page": 20,
        "text": "the Federal Republic of Germany and",
        "words": [
          {
            "bbox": [
              318.86492,
              776.896,
              330.11484,
              784.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.33606,
              776.896,
              358.96673,
              784.256
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              361.18795,
              776.896,
              392.7085,
              784.256
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              394.92972,
              776.896,
              401.88102,
              784.256
            ],
            "text": "of"
          },
          {
            "bbox": [
              404.08626,
              776.896,
              436.64551,
              784.256
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              438.86673,
              776.896,
              452.33787,
              784.256
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          79.856,
          531.93609,
          87.216
        ],
        "id": "pdf-021-line-004",
        "source_page": 21,
        "text": "b) under the condition that they are deductible in the determina-",
        "words": [
          {
            "bbox": [
              302.09715,
              79.856,
              308.91366,
              87.216
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.85708,
              79.856,
              335.48283,
              87.216
            ],
            "text": "under"
          },
          {
            "bbox": [
              337.42125,
              79.856,
              348.69933,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              350.63775,
              79.856,
              383.87124,
              87.216
            ],
            "text": "condition"
          },
          {
            "bbox": [
              385.80966,
              79.856,
              399.61089,
              87.216
            ],
            "text": "that"
          },
          {
            "bbox": [
              401.54931,
              79.856,
              416.83239,
              87.216
            ],
            "text": "they"
          },
          {
            "bbox": [
              418.69872,
              79.856,
              429.96879,
              87.216
            ],
            "text": "are"
          },
          {
            "bbox": [
              431.90721,
              79.856,
              469.59426,
              87.216
            ],
            "text": "deductible"
          },
          {
            "bbox": [
              471.53268,
              79.856,
              477.76446,
              87.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              479.70288,
              79.856,
              490.98096,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              492.91938,
              79.856,
              531.93609,
              87.216
            ],
            "text": "determina-"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          89.424,
          470.09889,
          96.784
        ],
        "id": "pdf-021-line-006",
        "source_page": 21,
        "text": "tion of profits of the debtor of such income.",
        "words": [
          {
            "bbox": [
              314.93718,
              89.424,
              328.20975,
              96.784
            ],
            "text": "tion"
          },
          {
            "bbox": [
              330.43653,
              89.424,
              337.40523,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              339.63201,
              89.424,
              362.32434,
              96.784
            ],
            "text": "profits"
          },
          {
            "bbox": [
              364.55112,
              89.424,
              371.51982,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              373.7466,
              89.424,
              385.02468,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              387.25146,
              89.424,
              410.84091,
              96.784
            ],
            "text": "debtor"
          },
          {
            "bbox": [
              413.06769,
              89.424,
              420.03639,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              422.26317,
              89.424,
              439.38855,
              96.784
            ],
            "text": "such"
          },
          {
            "bbox": [
              441.61533,
              89.424,
              470.09889,
              96.784
            ],
            "text": "income."
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          110.576,
          449.02458,
          117.936
        ],
        "id": "pdf-021-line-008",
        "source_page": 21,
        "text": "3. W i t h r e f e r e n c e t o A r t i c l e 26:",
        "words": [
          {
            "bbox": [
              302.12118,
              110.576,
              308.79351,
              117.936
            ],
            "text": "3."
          },
          {
            "bbox": [
              314.88111,
              110.576,
              322.29837,
              117.936
            ],
            "text": "W"
          },
          {
            "bbox": [
              323.62803,
              110.576,
              325.40625,
              117.936
            ],
            "text": "i"
          },
          {
            "bbox": [
              326.73591,
              110.576,
              329.25906,
              117.936
            ],
            "text": "t"
          },
          {
            "bbox": [
              330.58872,
              110.576,
              335.04228,
              117.936
            ],
            "text": "h"
          },
          {
            "bbox": [
              339.92838,
              110.576,
              342.59571,
              117.936
            ],
            "text": "r"
          },
          {
            "bbox": [
              343.92537,
              110.576,
              348.22674,
              117.936
            ],
            "text": "e"
          },
          {
            "bbox": [
              349.5564,
              110.576,
              351.92736,
              117.936
            ],
            "text": "f"
          },
          {
            "bbox": [
              353.25702,
              110.576,
              357.55839,
              117.936
            ],
            "text": "e"
          },
          {
            "bbox": [
              358.88805,
              110.576,
              361.55538,
              117.936
            ],
            "text": "r"
          },
          {
            "bbox": [
              362.88504,
              110.576,
              367.18641,
              117.936
            ],
            "text": "e"
          },
          {
            "bbox": [
              368.51607,
              110.576,
              372.96963,
              117.936
            ],
            "text": "n"
          },
          {
            "bbox": [
              374.29929,
              110.576,
              378.60066,
              117.936
            ],
            "text": "c"
          },
          {
            "bbox": [
              379.93032,
              110.576,
              384.23169,
              117.936
            ],
            "text": "e"
          },
          {
            "bbox": [
              389.11779,
              110.576,
              391.64094,
              117.936
            ],
            "text": "t"
          },
          {
            "bbox": [
              392.9706,
              110.576,
              397.56834,
              117.936
            ],
            "text": "o"
          },
          {
            "bbox": [
              402.45444,
              110.576,
              407.64492,
              117.936
            ],
            "text": "A"
          },
          {
            "bbox": [
              408.97458,
              110.576,
              411.64191,
              117.936
            ],
            "text": "r"
          },
          {
            "bbox": [
              412.9956,
              110.576,
              415.51875,
              117.936
            ],
            "text": "t"
          },
          {
            "bbox": [
              416.84841,
              110.576,
              418.62663,
              117.936
            ],
            "text": "i"
          },
          {
            "bbox": [
              419.95629,
              110.576,
              424.25766,
              117.936
            ],
            "text": "c"
          },
          {
            "bbox": [
              425.58732,
              110.576,
              427.36554,
              117.936
            ],
            "text": "l"
          },
          {
            "bbox": [
              428.6952,
              110.576,
              432.99657,
              117.936
            ],
            "text": "e"
          },
          {
            "bbox": [
              437.89068,
              110.576,
              449.02458,
              117.936
            ],
            "text": "26:"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          127.104,
          531.87201,
          134.464
        ],
        "id": "pdf-021-line-010",
        "source_page": 21,
        "text": "If in accordance with domestic law personal data are exchanged",
        "words": [
          {
            "bbox": [
              302.09715,
              127.104,
              306.5427,
              134.464
            ],
            "text": "If"
          },
          {
            "bbox": [
              308.68938,
              127.104,
              314.92116,
              134.464
            ],
            "text": "in"
          },
          {
            "bbox": [
              317.06784,
              127.104,
              359.34462,
              134.464
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              361.4913,
              127.104,
              376.3098,
              134.464
            ],
            "text": "with"
          },
          {
            "bbox": [
              378.45648,
              127.104,
              411.4737,
              134.464
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              413.62038,
              127.104,
              425.77155,
              134.464
            ],
            "text": "law"
          },
          {
            "bbox": [
              427.91022,
              127.104,
              458.76474,
              134.464
            ],
            "text": "personal"
          },
          {
            "bbox": [
              460.91142,
              127.104,
              476.78724,
              134.464
            ],
            "text": "data"
          },
          {
            "bbox": [
              478.93392,
              127.104,
              490.20399,
              134.464
            ],
            "text": "are"
          },
          {
            "bbox": [
              492.35067,
              127.104,
              531.87201,
              134.464
            ],
            "text": "exchanged"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          136.672,
          531.864,
          144.032
        ],
        "id": "pdf-021-line-012",
        "source_page": 21,
        "text": "under this Convention, the following additional provisions shall",
        "words": [
          {
            "bbox": [
              302.10516,
              136.672,
              322.73091,
              144.032
            ],
            "text": "under"
          },
          {
            "bbox": [
              325.88685,
              136.672,
              338.64678,
              144.032
            ],
            "text": "this"
          },
          {
            "bbox": [
              341.80272,
              136.672,
              384.96861,
              144.032
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              388.12455,
              136.672,
              399.40263,
              144.032
            ],
            "text": "the"
          },
          {
            "bbox": [
              402.55857,
              136.672,
              434.50245,
              144.032
            ],
            "text": "following"
          },
          {
            "bbox": [
              437.65839,
              136.672,
              472.6701,
              144.032
            ],
            "text": "additional"
          },
          {
            "bbox": [
              475.82604,
              136.672,
              512.46378,
              144.032
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              515.61972,
              136.672,
              531.864,
              144.032
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          146.24,
          321.67359,
          153.6
        ],
        "id": "pdf-021-line-014",
        "source_page": 21,
        "text": "apply",
        "words": [
          {
            "bbox": [
              302.09715,
              146.24,
              321.67359,
              153.6
            ],
            "text": "apply"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          161.096,
          531.864,
          168.456
        ],
        "id": "pdf-021-line-016",
        "source_page": 21,
        "text": "a) The receiving Contracting State may use such data only for",
        "words": [
          {
            "bbox": [
              302.10516,
              161.096,
              308.47311,
              168.456
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.86509,
              161.096,
              328.21776,
              168.456
            ],
            "text": "The"
          },
          {
            "bbox": [
              331.02927,
              161.096,
              363.21345,
              168.456
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              366.02496,
              161.096,
              407.94129,
              168.456
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              410.7528,
              161.096,
              429.59232,
              168.456
            ],
            "text": "State"
          },
          {
            "bbox": [
              432.40383,
              161.096,
              447.53472,
              168.456
            ],
            "text": "may"
          },
          {
            "bbox": [
              450.34623,
              161.096,
              463.10616,
              168.456
            ],
            "text": "use"
          },
          {
            "bbox": [
              465.91767,
              161.096,
              483.13116,
              168.456
            ],
            "text": "such"
          },
          {
            "bbox": [
              485.94267,
              161.096,
              501.81849,
              168.456
            ],
            "text": "data"
          },
          {
            "bbox": [
              504.63,
              161.096,
              519.46452,
              168.456
            ],
            "text": "only"
          },
          {
            "bbox": [
              522.27603,
              161.096,
              531.864,
              168.456
            ],
            "text": "for"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          170.664,
          531.9441,
          178.024
        ],
        "id": "pdf-021-line-018",
        "source_page": 21,
        "text": "the stated purpose and shall be subject to the conditions pre-",
        "words": [
          {
            "bbox": [
              314.86509,
              170.664,
              326.14317,
              178.024
            ],
            "text": "the"
          },
          {
            "bbox": [
              327.99348,
              170.664,
              350.39745,
              178.024
            ],
            "text": "stated"
          },
          {
            "bbox": [
              352.24776,
              170.664,
              381.77262,
              178.024
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              383.62293,
              170.664,
              397.12779,
              178.024
            ],
            "text": "and"
          },
          {
            "bbox": [
              398.9781,
              170.664,
              415.29447,
              178.024
            ],
            "text": "shall"
          },
          {
            "bbox": [
              417.14478,
              170.664,
              426.19608,
              178.024
            ],
            "text": "be"
          },
          {
            "bbox": [
              427.95828,
              170.664,
              454.07088,
              178.024
            ],
            "text": "subject"
          },
          {
            "bbox": [
              455.92119,
              170.664,
              463.04208,
              178.024
            ],
            "text": "to"
          },
          {
            "bbox": [
              464.89239,
              170.664,
              476.17047,
              178.024
            ],
            "text": "the"
          },
          {
            "bbox": [
              478.02078,
              170.664,
              515.25927,
              178.024
            ],
            "text": "conditions"
          },
          {
            "bbox": [
              517.10958,
              170.664,
              531.9441,
              178.024
            ],
            "text": "pre-"
          }
        ]
      },
      {
        "bbox": [
          314.94519,
          180.232,
          470.09088,
          187.592
        ],
        "id": "pdf-021-line-020",
        "source_page": 21,
        "text": "scribed by the supplying Contracting State.",
        "words": [
          {
            "bbox": [
              314.94519,
              180.232,
              341.41023,
              187.592
            ],
            "text": "scribed"
          },
          {
            "bbox": [
              343.63701,
              180.232,
              352.39194,
              187.592
            ],
            "text": "by"
          },
          {
            "bbox": [
              354.61872,
              180.232,
              365.8968,
              187.592
            ],
            "text": "the"
          },
          {
            "bbox": [
              368.12358,
              180.232,
              402.69474,
              187.592
            ],
            "text": "supplying"
          },
          {
            "bbox": [
              404.92152,
              180.232,
              446.7978,
              187.592
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              449.02458,
              180.232,
              470.09088,
              187.592
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          204.656,
          531.864,
          212.024
        ],
        "id": "pdf-021-line-023",
        "source_page": 21,
        "text": "b) The receiving Contracting State shall on request inform the",
        "words": [
          {
            "bbox": [
              302.11317,
              204.656,
              308.92968,
              212.016
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.8731,
              204.656,
              328.22577,
              212.016
            ],
            "text": "The"
          },
          {
            "bbox": [
              331.27758,
              204.656,
              363.46176,
              212.016
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              366.51357,
              204.656,
              408.42189,
              212.016
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              411.4737,
              204.664,
              430.31322,
              212.024
            ],
            "text": "State"
          },
          {
            "bbox": [
              433.36503,
              204.664,
              449.6814,
              212.024
            ],
            "text": "shall"
          },
          {
            "bbox": [
              452.73321,
              204.664,
              461.78451,
              212.024
            ],
            "text": "on"
          },
          {
            "bbox": [
              464.83632,
              204.664,
              491.83803,
              212.024
            ],
            "text": "request"
          },
          {
            "bbox": [
              494.88984,
              204.664,
              517.59018,
              212.024
            ],
            "text": "inform"
          },
          {
            "bbox": [
              520.58592,
              204.664,
              531.864,
              212.024
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          214.232,
          531.91206,
          221.592
        ],
        "id": "pdf-021-line-025",
        "source_page": 21,
        "text": "supplying Contracting State about the use of the supplied",
        "words": [
          {
            "bbox": [
              314.86509,
              214.232,
              349.43625,
              221.592
            ],
            "text": "supplying"
          },
          {
            "bbox": [
              352.96866,
              214.232,
              394.94106,
              221.592
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              398.47347,
              214.232,
              417.31299,
              221.592
            ],
            "text": "State"
          },
          {
            "bbox": [
              420.8454,
              214.232,
              441.39906,
              221.592
            ],
            "text": "about"
          },
          {
            "bbox": [
              444.93147,
              214.232,
              456.20955,
              221.592
            ],
            "text": "the"
          },
          {
            "bbox": [
              459.74196,
              214.232,
              472.50189,
              221.592
            ],
            "text": "use"
          },
          {
            "bbox": [
              476.0343,
              214.232,
              483.003,
              221.592
            ],
            "text": "of"
          },
          {
            "bbox": [
              486.53541,
              214.232,
              497.81349,
              221.592
            ],
            "text": "the"
          },
          {
            "bbox": [
              501.3459,
              214.232,
              531.91206,
              221.592
            ],
            "text": "supplied"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          223.8,
          451.78803,
          231.16
        ],
        "id": "pdf-021-line-027",
        "source_page": 21,
        "text": "data and the results achieved thereby.",
        "words": [
          {
            "bbox": [
              314.91315,
              223.8,
              330.78897,
              231.16
            ],
            "text": "data"
          },
          {
            "bbox": [
              333.01575,
              223.8,
              346.44852,
              231.16
            ],
            "text": "and"
          },
          {
            "bbox": [
              348.6753,
              223.8,
              359.95338,
              231.16
            ],
            "text": "the"
          },
          {
            "bbox": [
              362.18016,
              223.8,
              385.91379,
              231.16
            ],
            "text": "results"
          },
          {
            "bbox": [
              388.14057,
              223.8,
              420.33276,
              231.16
            ],
            "text": "achieved"
          },
          {
            "bbox": [
              422.55954,
              223.8,
              451.78803,
              231.16
            ],
            "text": "thereby."
          }
        ]
      },
      {
        "bbox": [
          302.19327,
          238.656,
          531.89604,
          246.016
        ],
        "id": "pdf-021-line-029",
        "source_page": 21,
        "text": "c) Personal data may be supplied only to the responsible",
        "words": [
          {
            "bbox": [
              302.19327,
              238.656,
              308.4651,
              246.016
            ],
            "text": "c)"
          },
          {
            "bbox": [
              314.85708,
              238.656,
              346.15215,
              246.016
            ],
            "text": "Personal"
          },
          {
            "bbox": [
              351.22248,
              238.656,
              367.0983,
              246.016
            ],
            "text": "data"
          },
          {
            "bbox": [
              372.16863,
              238.656,
              387.29952,
              246.016
            ],
            "text": "may"
          },
          {
            "bbox": [
              392.36985,
              238.656,
              401.42115,
              246.016
            ],
            "text": "be"
          },
          {
            "bbox": [
              406.49148,
              238.656,
              437.05764,
              246.016
            ],
            "text": "supplied"
          },
          {
            "bbox": [
              442.12797,
              238.656,
              456.89841,
              246.016
            ],
            "text": "only"
          },
          {
            "bbox": [
              461.96874,
              238.656,
              469.08963,
              246.016
            ],
            "text": "to"
          },
          {
            "bbox": [
              474.15996,
              238.656,
              485.43804,
              246.016
            ],
            "text": "the"
          },
          {
            "bbox": [
              490.50837,
              238.656,
              531.89604,
              246.016
            ],
            "text": "responsible"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          248.224,
          531.88803,
          255.584
        ],
        "id": "pdf-021-line-031",
        "source_page": 21,
        "text": "authorities. Any subsequent supply to other authorities may",
        "words": [
          {
            "bbox": [
              314.89713,
              248.224,
              354.50658,
              255.584
            ],
            "text": "authorities."
          },
          {
            "bbox": [
              357.28605,
              248.224,
              370.93509,
              255.584
            ],
            "text": "Any"
          },
          {
            "bbox": [
              373.78665,
              248.224,
              415.78308,
              255.584
            ],
            "text": "subsequent"
          },
          {
            "bbox": [
              418.63464,
              248.224,
              442.37628,
              255.584
            ],
            "text": "supply"
          },
          {
            "bbox": [
              445.22784,
              248.224,
              452.34873,
              255.584
            ],
            "text": "to"
          },
          {
            "bbox": [
              455.20029,
              248.224,
              473.74344,
              255.584
            ],
            "text": "other"
          },
          {
            "bbox": [
              476.595,
              248.224,
              513.90558,
              255.584
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              516.75714,
              248.224,
              531.88803,
              255.584
            ],
            "text": "may"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          257.792,
          531.87201,
          265.152
        ],
        "id": "pdf-021-line-033",
        "source_page": 21,
        "text": "be effected only with the prior approval of the supplying Con-",
        "words": [
          {
            "bbox": [
              314.88912,
              257.792,
              323.94042,
              265.152
            ],
            "text": "be"
          },
          {
            "bbox": [
              325.89486,
              257.792,
              355.11534,
              265.152
            ],
            "text": "effected"
          },
          {
            "bbox": [
              357.06978,
              257.792,
              371.9043,
              265.152
            ],
            "text": "only"
          },
          {
            "bbox": [
              373.85874,
              257.792,
              388.61316,
              265.152
            ],
            "text": "with"
          },
          {
            "bbox": [
              390.5676,
              257.792,
              401.84568,
              265.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              403.80012,
              257.792,
              420.26067,
              265.152
            ],
            "text": "prior"
          },
          {
            "bbox": [
              422.21511,
              257.792,
              453.366,
              265.152
            ],
            "text": "approval"
          },
          {
            "bbox": [
              455.32044,
              257.792,
              462.28914,
              265.152
            ],
            "text": "of"
          },
          {
            "bbox": [
              464.24358,
              257.792,
              475.52166,
              265.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              477.4761,
              257.792,
              511.97517,
              265.152
            ],
            "text": "supplying"
          },
          {
            "bbox": [
              513.92961,
              257.792,
              531.87201,
              265.152
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          267.36,
          365.31207,
          274.72
        ],
        "id": "pdf-021-line-035",
        "source_page": 21,
        "text": "tracting State.",
        "words": [
          {
            "bbox": [
              314.8731,
              267.36,
              342.01899,
              274.72
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              344.24577,
              267.36,
              365.31207,
              274.72
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          282.216,
          531.90405,
          289.576
        ],
        "id": "pdf-021-line-037",
        "source_page": 21,
        "text": "d) The supplying Contracting State shall be obliged to ensure",
        "words": [
          {
            "bbox": [
              302.14521,
              282.216,
              308.96172,
              289.576
            ],
            "text": "d)"
          },
          {
            "bbox": [
              314.90514,
              282.216,
              328.25781,
              289.576
            ],
            "text": "The"
          },
          {
            "bbox": [
              331.40574,
              282.216,
              365.91282,
              289.576
            ],
            "text": "supplying"
          },
          {
            "bbox": [
              369.06075,
              282.216,
              411.03315,
              289.576
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              414.18108,
              282.216,
              433.0206,
              289.576
            ],
            "text": "State"
          },
          {
            "bbox": [
              436.16853,
              282.216,
              452.4849,
              289.576
            ],
            "text": "shall"
          },
          {
            "bbox": [
              455.63283,
              282.216,
              464.60403,
              289.576
            ],
            "text": "be"
          },
          {
            "bbox": [
              467.75196,
              282.216,
              494.30511,
              289.576
            ],
            "text": "obliged"
          },
          {
            "bbox": [
              497.45304,
              282.216,
              504.57393,
              289.576
            ],
            "text": "to"
          },
          {
            "bbox": [
              507.72186,
              282.216,
              531.90405,
              289.576
            ],
            "text": "ensure"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          291.784,
          531.89604,
          299.144
        ],
        "id": "pdf-021-line-039",
        "source_page": 21,
        "text": "that the data to be supplied are accurate and that they are",
        "words": [
          {
            "bbox": [
              314.90514,
              291.784,
              328.70637,
              299.144
            ],
            "text": "that"
          },
          {
            "bbox": [
              331.72614,
              291.784,
              343.00422,
              299.144
            ],
            "text": "the"
          },
          {
            "bbox": [
              346.02399,
              291.784,
              361.89981,
              299.144
            ],
            "text": "data"
          },
          {
            "bbox": [
              364.83147,
              291.784,
              371.95236,
              299.144
            ],
            "text": "to"
          },
          {
            "bbox": [
              374.97213,
              291.784,
              384.02343,
              299.144
            ],
            "text": "be"
          },
          {
            "bbox": [
              387.0432,
              291.784,
              417.60936,
              299.144
            ],
            "text": "supplied"
          },
          {
            "bbox": [
              420.62913,
              291.784,
              431.8992,
              299.144
            ],
            "text": "are"
          },
          {
            "bbox": [
              434.91897,
              291.784,
              466.06986,
              299.144
            ],
            "text": "accurate"
          },
          {
            "bbox": [
              469.08963,
              291.784,
              482.59449,
              299.144
            ],
            "text": "and"
          },
          {
            "bbox": [
              485.61426,
              291.784,
              499.30335,
              299.144
            ],
            "text": "that"
          },
          {
            "bbox": [
              502.32312,
              291.784,
              517.6062,
              299.144
            ],
            "text": "they"
          },
          {
            "bbox": [
              520.62597,
              291.784,
              531.89604,
              299.144
            ],
            "text": "are"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          301.352,
          531.864,
          308.712
        ],
        "id": "pdf-021-line-041",
        "source_page": 21,
        "text": "necessary for and proportionate to the purpose for which",
        "words": [
          {
            "bbox": [
              314.89713,
              301.352,
              351.2385,
              308.712
            ],
            "text": "necessary"
          },
          {
            "bbox": [
              355.05927,
              301.352,
              364.6953,
              308.712
            ],
            "text": "for"
          },
          {
            "bbox": [
              368.51607,
              301.352,
              382.02093,
              308.712
            ],
            "text": "and"
          },
          {
            "bbox": [
              385.8417,
              301.352,
              434.24613,
              308.712
            ],
            "text": "proportionate"
          },
          {
            "bbox": [
              438.0669,
              301.352,
              445.18779,
              308.712
            ],
            "text": "to"
          },
          {
            "bbox": [
              449.00856,
              301.352,
              460.28664,
              308.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              464.10741,
              301.352,
              493.63227,
              308.712
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              497.45304,
              301.352,
              507.08907,
              308.712
            ],
            "text": "for"
          },
          {
            "bbox": [
              510.90984,
              301.352,
              531.864,
              308.712
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          310.92,
          531.9441,
          318.28
        ],
        "id": "pdf-021-line-043",
        "source_page": 21,
        "text": "they are supplied. Any bans on data supply prescribed under",
        "words": [
          {
            "bbox": [
              314.86509,
              310.92,
              330.14817,
              318.28
            ],
            "text": "they"
          },
          {
            "bbox": [
              332.27082,
              310.92,
              343.54089,
              318.28
            ],
            "text": "are"
          },
          {
            "bbox": [
              345.66354,
              310.92,
              378.45648,
              318.28
            ],
            "text": "supplied."
          },
          {
            "bbox": [
              380.57913,
              310.92,
              394.22016,
              318.28
            ],
            "text": "Any"
          },
          {
            "bbox": [
              396.34281,
              310.92,
              413.85267,
              318.28
            ],
            "text": "bans"
          },
          {
            "bbox": [
              415.97532,
              310.92,
              425.02662,
              318.28
            ],
            "text": "on"
          },
          {
            "bbox": [
              427.06116,
              310.92,
              442.93698,
              318.28
            ],
            "text": "data"
          },
          {
            "bbox": [
              445.05963,
              310.92,
              468.80127,
              318.28
            ],
            "text": "supply"
          },
          {
            "bbox": [
              470.92392,
              310.92,
              509.1957,
              318.28
            ],
            "text": "prescribed"
          },
          {
            "bbox": [
              511.31835,
              310.92,
              531.9441,
              318.28
            ],
            "text": "under"
          }
        ]
      },
      {
        "bbox": [
          314.94519,
          320.488,
          531.91206,
          327.848
        ],
        "id": "pdf-021-line-045",
        "source_page": 21,
        "text": "applicable domestic law shall be observed. If it emerges that",
        "words": [
          {
            "bbox": [
              314.94519,
              320.488,
              351.63099,
              327.848
            ],
            "text": "applicable"
          },
          {
            "bbox": [
              353.92185,
              320.488,
              387.00315,
              327.848
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              389.29401,
              320.488,
              401.44518,
              327.848
            ],
            "text": "law"
          },
          {
            "bbox": [
              403.72803,
              320.488,
              420.0444,
              327.848
            ],
            "text": "shall"
          },
          {
            "bbox": [
              422.33526,
              320.488,
              431.38656,
              327.848
            ],
            "text": "be"
          },
          {
            "bbox": [
              433.67742,
              320.488,
              469.20177,
              327.848
            ],
            "text": "observed."
          },
          {
            "bbox": [
              471.49263,
              320.488,
              475.93818,
              327.848
            ],
            "text": "If"
          },
          {
            "bbox": [
              478.22904,
              320.488,
              482.53041,
              327.848
            ],
            "text": "it"
          },
          {
            "bbox": [
              484.82127,
              320.488,
              515.81997,
              327.848
            ],
            "text": "emerges"
          },
          {
            "bbox": [
              518.11083,
              320.488,
              531.91206,
              327.848
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          330.056,
          531.90405,
          337.416
        ],
        "id": "pdf-021-line-047",
        "source_page": 21,
        "text": "inaccurate data or data which should not have been supplied",
        "words": [
          {
            "bbox": [
              314.91315,
              330.056,
              352.29582,
              337.416
            ],
            "text": "inaccurate"
          },
          {
            "bbox": [
              354.2823,
              330.056,
              370.15812,
              337.416
            ],
            "text": "data"
          },
          {
            "bbox": [
              372.23271,
              330.056,
              379.49778,
              337.416
            ],
            "text": "or"
          },
          {
            "bbox": [
              381.57237,
              330.056,
              397.44819,
              337.416
            ],
            "text": "data"
          },
          {
            "bbox": [
              399.52278,
              330.056,
              420.57306,
              337.416
            ],
            "text": "which"
          },
          {
            "bbox": [
              422.64765,
              330.056,
              446.68566,
              337.416
            ],
            "text": "should"
          },
          {
            "bbox": [
              448.76025,
              330.056,
              460.3347,
              337.416
            ],
            "text": "not"
          },
          {
            "bbox": [
              462.40929,
              330.056,
              479.38248,
              337.416
            ],
            "text": "have"
          },
          {
            "bbox": [
              481.45707,
              330.056,
              499.2633,
              337.416
            ],
            "text": "been"
          },
          {
            "bbox": [
              501.33789,
              330.056,
              531.90405,
              337.416
            ],
            "text": "supplied"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          339.624,
          531.88803,
          346.984
        ],
        "id": "pdf-021-line-049",
        "source_page": 21,
        "text": "have been supplied, the receiving Contracting State shall be",
        "words": [
          {
            "bbox": [
              314.90514,
              339.624,
              331.96644,
              346.984
            ],
            "text": "have"
          },
          {
            "bbox": [
              334.44954,
              339.624,
              352.25577,
              346.984
            ],
            "text": "been"
          },
          {
            "bbox": [
              354.73887,
              339.624,
              387.43569,
              346.984
            ],
            "text": "supplied,"
          },
          {
            "bbox": [
              389.91879,
              339.624,
              401.19687,
              346.984
            ],
            "text": "the"
          },
          {
            "bbox": [
              403.67997,
              339.624,
              435.86415,
              346.984
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              438.34725,
              339.624,
              480.31965,
              346.984
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              482.80275,
              339.624,
              501.55416,
              346.984
            ],
            "text": "State"
          },
          {
            "bbox": [
              504.03726,
              339.624,
              520.35363,
              346.984
            ],
            "text": "shall"
          },
          {
            "bbox": [
              522.83673,
              339.624,
              531.88803,
              346.984
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          349.192,
          531.864,
          356.552
        ],
        "id": "pdf-021-line-051",
        "source_page": 21,
        "text": "informed of this without delay. That Contracting State shall",
        "words": [
          {
            "bbox": [
              314.88912,
              349.192,
              346.63275,
              356.552
            ],
            "text": "informed"
          },
          {
            "bbox": [
              349.74063,
              349.192,
              356.70933,
              356.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              359.81721,
              349.192,
              372.57714,
              356.552
            ],
            "text": "this"
          },
          {
            "bbox": [
              375.68502,
              349.192,
              402.01389,
              356.552
            ],
            "text": "without"
          },
          {
            "bbox": [
              405.12177,
              349.192,
              426.48444,
              356.552
            ],
            "text": "delay."
          },
          {
            "bbox": [
              429.59232,
              349.192,
              445.46814,
              356.552
            ],
            "text": "That"
          },
          {
            "bbox": [
              448.57602,
              349.192,
              490.54842,
              356.552
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              493.66431,
              349.192,
              512.50383,
              356.552
            ],
            "text": "State"
          },
          {
            "bbox": [
              515.61171,
              349.192,
              531.864,
              356.552
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          358.76,
          460.59903,
          366.12
        ],
        "id": "pdf-021-line-053",
        "source_page": 21,
        "text": "be obliged to correct or erase such data.",
        "words": [
          {
            "bbox": [
              314.86509,
              358.76,
              323.91639,
              366.12
            ],
            "text": "be"
          },
          {
            "bbox": [
              326.14317,
              358.76,
              352.69632,
              366.12
            ],
            "text": "obliged"
          },
          {
            "bbox": [
              354.9231,
              358.76,
              362.04399,
              366.12
            ],
            "text": "to"
          },
          {
            "bbox": [
              364.27077,
              358.76,
              389.63043,
              366.12
            ],
            "text": "correct"
          },
          {
            "bbox": [
              391.85721,
              358.76,
              399.12228,
              366.12
            ],
            "text": "or"
          },
          {
            "bbox": [
              401.34906,
              358.76,
              420.82938,
              366.12
            ],
            "text": "erase"
          },
          {
            "bbox": [
              423.05616,
              358.76,
              440.26965,
              366.12
            ],
            "text": "such"
          },
          {
            "bbox": [
              442.49643,
              358.76,
              460.59903,
              366.12
            ],
            "text": "data."
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          392.752,
          531.864,
          400.112
        ],
        "id": "pdf-021-line-057",
        "source_page": 21,
        "text": "e) Upon application the person concerned shall be informed of",
        "words": [
          {
            "bbox": [
              302.12919,
              392.752,
              308.49714,
              400.112
            ],
            "text": "e)"
          },
          {
            "bbox": [
              314.88912,
              392.752,
              334.46556,
              400.112
            ],
            "text": "Upon"
          },
          {
            "bbox": [
              336.96468,
              392.752,
              376.27776,
              400.112
            ],
            "text": "application"
          },
          {
            "bbox": [
              378.77688,
              392.752,
              389.98287,
              400.112
            ],
            "text": "the"
          },
          {
            "bbox": [
              392.48199,
              392.752,
              417.25692,
              400.112
            ],
            "text": "person"
          },
          {
            "bbox": [
              419.75604,
              392.752,
              457.88364,
              400.112
            ],
            "text": "concerned"
          },
          {
            "bbox": [
              460.38276,
              392.752,
              476.69913,
              400.112
            ],
            "text": "shall"
          },
          {
            "bbox": [
              479.19825,
              392.752,
              488.24955,
              400.112
            ],
            "text": "be"
          },
          {
            "bbox": [
              490.74867,
              392.752,
              522.39618,
              400.112
            ],
            "text": "informed"
          },
          {
            "bbox": [
              524.8953,
              392.752,
              531.864,
              400.112
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          402.32,
          531.864,
          409.68
        ],
        "id": "pdf-021-line-059",
        "source_page": 21,
        "text": "the supplied data relating to him and of the use to which such",
        "words": [
          {
            "bbox": [
              314.86509,
              402.32,
              326.14317,
              409.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.05756,
              402.32,
              358.62372,
              409.68
            ],
            "text": "supplied"
          },
          {
            "bbox": [
              360.53811,
              402.32,
              376.41393,
              409.68
            ],
            "text": "data"
          },
          {
            "bbox": [
              378.32832,
              402.32,
              404.72928,
              409.68
            ],
            "text": "relating"
          },
          {
            "bbox": [
              406.55556,
              402.32,
              413.67645,
              409.68
            ],
            "text": "to"
          },
          {
            "bbox": [
              415.59084,
              402.32,
              428.65515,
              409.68
            ],
            "text": "him"
          },
          {
            "bbox": [
              430.56153,
              402.32,
              444.06639,
              409.68
            ],
            "text": "and"
          },
          {
            "bbox": [
              445.98078,
              402.32,
              452.94948,
              409.68
            ],
            "text": "of"
          },
          {
            "bbox": [
              454.86387,
              402.32,
              466.14195,
              409.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              468.05634,
              402.32,
              480.81627,
              409.68
            ],
            "text": "use"
          },
          {
            "bbox": [
              482.73066,
              402.32,
              489.85155,
              409.68
            ],
            "text": "to"
          },
          {
            "bbox": [
              491.76594,
              402.32,
              512.81622,
              409.68
            ],
            "text": "which"
          },
          {
            "bbox": [
              514.73061,
              402.32,
              531.864,
              409.68
            ],
            "text": "such"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          411.888,
          531.95211,
          419.248
        ],
        "id": "pdf-021-line-061",
        "source_page": 21,
        "text": "data are to be put. There shall be no obligation to furnish this",
        "words": [
          {
            "bbox": [
              314.86509,
              411.888,
              330.74091,
              419.248
            ],
            "text": "data"
          },
          {
            "bbox": [
              332.90361,
              411.888,
              344.17368,
              419.248
            ],
            "text": "are"
          },
          {
            "bbox": [
              346.33638,
              411.888,
              353.45727,
              419.248
            ],
            "text": "to"
          },
          {
            "bbox": [
              355.61997,
              411.888,
              364.67127,
              419.248
            ],
            "text": "be"
          },
          {
            "bbox": [
              366.83397,
              411.888,
              380.78739,
              419.248
            ],
            "text": "put."
          },
          {
            "bbox": [
              382.95009,
              411.888,
              403.27146,
              419.248
            ],
            "text": "There"
          },
          {
            "bbox": [
              405.43416,
              411.888,
              421.75053,
              419.248
            ],
            "text": "shall"
          },
          {
            "bbox": [
              423.81711,
              411.888,
              432.86841,
              419.248
            ],
            "text": "be"
          },
          {
            "bbox": [
              435.03111,
              411.888,
              444.08241,
              419.248
            ],
            "text": "no"
          },
          {
            "bbox": [
              446.24511,
              411.888,
              481.401,
              419.248
            ],
            "text": "obligation"
          },
          {
            "bbox": [
              483.5637,
              411.888,
              490.68459,
              419.248
            ],
            "text": "to"
          },
          {
            "bbox": [
              492.84729,
              411.888,
              517.02948,
              419.248
            ],
            "text": "furnish"
          },
          {
            "bbox": [
              519.19218,
              411.888,
              531.95211,
              419.248
            ],
            "text": "this"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          421.456,
          531.93609,
          428.816
        ],
        "id": "pdf-021-line-063",
        "source_page": 21,
        "text": "information if on balance it turns out that the public interest in",
        "words": [
          {
            "bbox": [
              314.85708,
              421.456,
              355.20345,
              428.816
            ],
            "text": "information"
          },
          {
            "bbox": [
              357.18192,
              421.456,
              361.3311,
              428.816
            ],
            "text": "if"
          },
          {
            "bbox": [
              363.30957,
              421.456,
              372.36087,
              428.816
            ],
            "text": "on"
          },
          {
            "bbox": [
              374.33934,
              421.456,
              402.52653,
              428.816
            ],
            "text": "balance"
          },
          {
            "bbox": [
              404.505,
              421.456,
              408.80637,
              428.816
            ],
            "text": "it"
          },
          {
            "bbox": [
              410.78484,
              421.456,
              428.81535,
              428.816
            ],
            "text": "turns"
          },
          {
            "bbox": [
              430.79382,
              421.456,
              442.36827,
              428.816
            ],
            "text": "out"
          },
          {
            "bbox": [
              444.34674,
              421.456,
              458.14797,
              428.816
            ],
            "text": "that"
          },
          {
            "bbox": [
              460.12644,
              421.456,
              471.40452,
              428.816
            ],
            "text": "the"
          },
          {
            "bbox": [
              473.38299,
              421.456,
              495.19422,
              428.816
            ],
            "text": "public"
          },
          {
            "bbox": [
              497.17269,
              421.456,
              523.72584,
              428.816
            ],
            "text": "interest"
          },
          {
            "bbox": [
              525.70431,
              421.456,
              531.93609,
              428.816
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          431.024,
          531.92007,
          438.384
        ],
        "id": "pdf-021-line-065",
        "source_page": 21,
        "text": "withholding it outweighs the interest of the person concerned",
        "words": [
          {
            "bbox": [
              314.85708,
              431.024,
              356.08455,
              438.384
            ],
            "text": "withholding"
          },
          {
            "bbox": [
              358.06302,
              431.024,
              362.36439,
              438.384
            ],
            "text": "it"
          },
          {
            "bbox": [
              364.34286,
              431.024,
              401.11677,
              438.384
            ],
            "text": "outweighs"
          },
          {
            "bbox": [
              403.09524,
              431.024,
              414.37332,
              438.384
            ],
            "text": "the"
          },
          {
            "bbox": [
              416.35179,
              431.024,
              442.85688,
              438.384
            ],
            "text": "interest"
          },
          {
            "bbox": [
              444.83535,
              431.024,
              451.80405,
              438.384
            ],
            "text": "of"
          },
          {
            "bbox": [
              453.78252,
              431.024,
              465.0606,
              438.384
            ],
            "text": "the"
          },
          {
            "bbox": [
              467.03907,
              431.024,
              491.814,
              438.384
            ],
            "text": "person"
          },
          {
            "bbox": [
              493.79247,
              431.024,
              531.92007,
              438.384
            ],
            "text": "concerned"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          440.592,
          531.91206,
          447.952
        ],
        "id": "pdf-021-line-067",
        "source_page": 21,
        "text": "in receiving it. In all other respects, the right of the person",
        "words": [
          {
            "bbox": [
              314.92116,
              440.592,
              321.15294,
              447.952
            ],
            "text": "in"
          },
          {
            "bbox": [
              324.41301,
              440.592,
              356.5251,
              447.952
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              359.78517,
              440.592,
              366.31332,
              447.952
            ],
            "text": "it."
          },
          {
            "bbox": [
              369.57339,
              440.592,
              376.10154,
              447.952
            ],
            "text": "In"
          },
          {
            "bbox": [
              379.36161,
              440.592,
              387.21942,
              447.952
            ],
            "text": "all"
          },
          {
            "bbox": [
              390.47949,
              440.592,
              409.02264,
              447.952
            ],
            "text": "other"
          },
          {
            "bbox": [
              412.28271,
              440.592,
              445.29192,
              447.952
            ],
            "text": "respects,"
          },
          {
            "bbox": [
              448.55199,
              440.592,
              459.83007,
              447.952
            ],
            "text": "the"
          },
          {
            "bbox": [
              463.09014,
              440.592,
              479.11014,
              447.952
            ],
            "text": "right"
          },
          {
            "bbox": [
              482.37021,
              440.592,
              489.33891,
              447.952
            ],
            "text": "of"
          },
          {
            "bbox": [
              492.59898,
              440.592,
              503.87706,
              447.952
            ],
            "text": "the"
          },
          {
            "bbox": [
              507.13713,
              440.592,
              531.91206,
              447.952
            ],
            "text": "person"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          450.16,
          531.91206,
          457.52
        ],
        "id": "pdf-021-line-069",
        "source_page": 21,
        "text": "concerned to be informed of the existing data relating to him",
        "words": [
          {
            "bbox": [
              314.91315,
              450.16,
              352.96065,
              457.52
            ],
            "text": "concerned"
          },
          {
            "bbox": [
              355.2435,
              450.16,
              362.36439,
              457.52
            ],
            "text": "to"
          },
          {
            "bbox": [
              364.64724,
              450.16,
              373.69854,
              457.52
            ],
            "text": "be"
          },
          {
            "bbox": [
              375.98139,
              450.16,
              407.72502,
              457.52
            ],
            "text": "informed"
          },
          {
            "bbox": [
              410.00787,
              450.16,
              416.97657,
              457.52
            ],
            "text": "of"
          },
          {
            "bbox": [
              419.25942,
              450.16,
              430.5375,
              457.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              432.82035,
              450.16,
              460.40679,
              457.52
            ],
            "text": "existing"
          },
          {
            "bbox": [
              462.60153,
              450.16,
              478.47735,
              457.52
            ],
            "text": "data"
          },
          {
            "bbox": [
              480.7602,
              450.16,
              507.16116,
              457.52
            ],
            "text": "relating"
          },
          {
            "bbox": [
              509.44401,
              450.16,
              516.5649,
              457.52
            ],
            "text": "to"
          },
          {
            "bbox": [
              518.84775,
              450.16,
              531.91206,
              457.52
            ],
            "text": "him"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          459.728,
          531.88803,
          467.088
        ],
        "id": "pdf-021-line-071",
        "source_page": 21,
        "text": "shall be governed by the domestic law of the Contracting",
        "words": [
          {
            "bbox": [
              314.91315,
              459.728,
              331.22952,
              467.088
            ],
            "text": "shall"
          },
          {
            "bbox": [
              334.85004,
              459.728,
              343.90134,
              467.088
            ],
            "text": "be"
          },
          {
            "bbox": [
              347.52186,
              459.728,
              381.1158,
              467.088
            ],
            "text": "governed"
          },
          {
            "bbox": [
              384.73632,
              459.728,
              393.49125,
              467.088
            ],
            "text": "by"
          },
          {
            "bbox": [
              397.11177,
              459.728,
              408.38985,
              467.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              412.01037,
              459.728,
              445.09167,
              467.088
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              448.71219,
              459.728,
              460.86336,
              467.088
            ],
            "text": "law"
          },
          {
            "bbox": [
              464.47587,
              459.728,
              471.44457,
              467.088
            ],
            "text": "of"
          },
          {
            "bbox": [
              475.06509,
              459.728,
              486.34317,
              467.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              489.96369,
              459.728,
              531.88803,
              467.088
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          469.296,
          531.864,
          476.656
        ],
        "id": "pdf-021-line-073",
        "source_page": 21,
        "text": "State in whose sovereign territory the application for the",
        "words": [
          {
            "bbox": [
              314.88912,
              469.296,
              333.72864,
              476.656
            ],
            "text": "State"
          },
          {
            "bbox": [
              338.07006,
              469.296,
              344.30184,
              476.656
            ],
            "text": "in"
          },
          {
            "bbox": [
              348.64326,
              469.296,
              372.0645,
              476.656
            ],
            "text": "whose"
          },
          {
            "bbox": [
              376.40592,
              469.296,
              411.01713,
              476.656
            ],
            "text": "sovereign"
          },
          {
            "bbox": [
              415.35855,
              469.296,
              443.08917,
              476.656
            ],
            "text": "territory"
          },
          {
            "bbox": [
              447.43059,
              469.296,
              458.70867,
              476.656
            ],
            "text": "the"
          },
          {
            "bbox": [
              463.05009,
              469.296,
              502.36317,
              476.656
            ],
            "text": "application"
          },
          {
            "bbox": [
              506.70459,
              469.296,
              516.34062,
              476.656
            ],
            "text": "for"
          },
          {
            "bbox": [
              520.68204,
              469.296,
              531.864,
              476.656
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          478.864,
          387.85221,
          486.224
        ],
        "id": "pdf-021-line-075",
        "source_page": 21,
        "text": "information is made.",
        "words": [
          {
            "bbox": [
              314.86509,
              478.864,
              355.21146,
              486.224
            ],
            "text": "information"
          },
          {
            "bbox": [
              357.43824,
              478.864,
              363.22146,
              486.224
            ],
            "text": "is"
          },
          {
            "bbox": [
              365.44824,
              478.864,
              387.85221,
              486.224
            ],
            "text": "made."
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          493.72,
          306.59076,
          501.08
        ],
        "id": "pdf-021-line-078",
        "source_page": 21,
        "text": "f)",
        "words": [
          {
            "bbox": [
              302.14521,
              493.72,
              306.59076,
              501.08
            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          493.72,
          531.91206,
          501.08
        ],
        "id": "pdf-021-line-079",
        "source_page": 21,
        "text": "The receiving Contracting State shall bear liability in accord-",
        "words": [
          {
            "bbox": [
              314.91315,
              493.72,
              328.26582,
              501.08
            ],
            "text": "The"
          },
          {
            "bbox": [
              330.7329,
              493.72,
              362.83698,
              501.08
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              365.30406,
              493.72,
              407.27646,
              501.08
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              409.74354,
              493.72,
              428.58306,
              501.08
            ],
            "text": "State"
          },
          {
            "bbox": [
              431.05014,
              493.72,
              447.36651,
              501.08
            ],
            "text": "shall"
          },
          {
            "bbox": [
              449.83359,
              493.72,
              465.85359,
              501.08
            ],
            "text": "bear"
          },
          {
            "bbox": [
              468.24057,
              493.72,
              492.71112,
              501.08
            ],
            "text": "liability"
          },
          {
            "bbox": [
              495.1782,
              493.72,
              501.40998,
              501.08
            ],
            "text": "in"
          },
          {
            "bbox": [
              503.87706,
              493.72,
              531.91206,
              501.08
            ],
            "text": "accord-"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          503.288,
          531.90405,
          510.648
        ],
        "id": "pdf-021-line-081",
        "source_page": 21,
        "text": "ance with its domestic laws in relation to any person suffering",
        "words": [
          {
            "bbox": [
              314.91315,
              503.288,
              332.27082,
              510.648
            ],
            "text": "ance"
          },
          {
            "bbox": [
              334.18521,
              503.288,
              349.00371,
              510.648
            ],
            "text": "with"
          },
          {
            "bbox": [
              350.9181,
              503.288,
              359.14437,
              510.648
            ],
            "text": "its"
          },
          {
            "bbox": [
              361.05876,
              503.288,
              394.14006,
              510.648
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              396.05445,
              503.288,
              412.20261,
              510.648
            ],
            "text": "laws"
          },
          {
            "bbox": [
              414.117,
              503.288,
              420.34878,
              510.648
            ],
            "text": "in"
          },
          {
            "bbox": [
              422.26317,
              503.288,
              448.66413,
              510.648
            ],
            "text": "relation"
          },
          {
            "bbox": [
              450.57852,
              503.288,
              457.69941,
              510.648
            ],
            "text": "to"
          },
          {
            "bbox": [
              459.6138,
              503.288,
              472.30164,
              510.648
            ],
            "text": "any"
          },
          {
            "bbox": [
              474.21603,
              503.288,
              498.99096,
              510.648
            ],
            "text": "person"
          },
          {
            "bbox": [
              500.90535,
              503.288,
              531.90405,
              510.648
            ],
            "text": "suffering"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          512.856,
          531.88803,
          520.216
        ],
        "id": "pdf-021-line-083",
        "source_page": 21,
        "text": "unlawful damage as a result of supply under the exchange of",
        "words": [
          {
            "bbox": [
              314.90514,
              512.856,
              344.55816,
              520.216
            ],
            "text": "unlawful"
          },
          {
            "bbox": [
              346.72086,
              512.856,
              375.79716,
              520.216
            ],
            "text": "damage"
          },
          {
            "bbox": [
              377.88777,
              512.856,
              386.19414,
              520.216
            ],
            "text": "as"
          },
          {
            "bbox": [
              388.35684,
              512.856,
              392.65821,
              520.216
            ],
            "text": "a"
          },
          {
            "bbox": [
              394.82091,
              512.856,
              414.54954,
              520.216
            ],
            "text": "result"
          },
          {
            "bbox": [
              416.71224,
              512.856,
              423.68094,
              520.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              425.84364,
              512.856,
              449.58528,
              520.216
            ],
            "text": "supply"
          },
          {
            "bbox": [
              451.74798,
              512.856,
              472.37373,
              520.216
            ],
            "text": "under"
          },
          {
            "bbox": [
              474.53643,
              512.856,
              485.81451,
              520.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              487.89711,
              512.856,
              522.75663,
              520.216
            ],
            "text": "exchange"
          },
          {
            "bbox": [
              524.91933,
              512.856,
              531.88803,
              520.216
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          522.424,
          531.87201,
          529.784
        ],
        "id": "pdf-021-line-085",
        "source_page": 21,
        "text": "data pursuant to this Convention. In relation to the damaged",
        "words": [
          {
            "bbox": [
              314.88912,
              522.424,
              330.76494,
              529.784
            ],
            "text": "data"
          },
          {
            "bbox": [
              333.15192,
              522.424,
              364.75938,
              529.784
            ],
            "text": "pursuant"
          },
          {
            "bbox": [
              367.14636,
              522.424,
              374.26725,
              529.784
            ],
            "text": "to"
          },
          {
            "bbox": [
              376.65423,
              522.424,
              389.41416,
              529.784
            ],
            "text": "this"
          },
          {
            "bbox": [
              391.70502,
              522.424,
              434.87091,
              529.784
            ],
            "text": "Convention."
          },
          {
            "bbox": [
              437.25789,
              522.424,
              443.78604,
              529.784
            ],
            "text": "In"
          },
          {
            "bbox": [
              446.17302,
              522.424,
              472.57398,
              529.784
            ],
            "text": "relation"
          },
          {
            "bbox": [
              474.96096,
              522.424,
              482.08185,
              529.784
            ],
            "text": "to"
          },
          {
            "bbox": [
              484.46883,
              522.424,
              495.74691,
              529.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              498.13389,
              522.424,
              531.87201,
              529.784
            ],
            "text": "damaged"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          531.992,
          531.93609,
          539.352
        ],
        "id": "pdf-021-line-087",
        "source_page": 21,
        "text": "person, the receiving Contracting State may not plead to its",
        "words": [
          {
            "bbox": [
              314.8731,
              531.992,
              341.87481,
              539.352
            ],
            "text": "person,"
          },
          {
            "bbox": [
              344.52612,
              531.992,
              355.8042,
              539.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              358.45551,
              531.992,
              390.63969,
              539.352
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              393.291,
              531.992,
              435.17529,
              539.352
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              437.8266,
              531.992,
              456.66612,
              539.352
            ],
            "text": "State"
          },
          {
            "bbox": [
              459.31743,
              531.992,
              474.44832,
              539.352
            ],
            "text": "may"
          },
          {
            "bbox": [
              477.09963,
              531.992,
              488.67408,
              539.352
            ],
            "text": "not"
          },
          {
            "bbox": [
              491.32539,
              531.992,
              511.20621,
              539.352
            ],
            "text": "plead"
          },
          {
            "bbox": [
              513.85752,
              531.992,
              520.97841,
              539.352
            ],
            "text": "to"
          },
          {
            "bbox": [
              523.62972,
              531.992,
              531.93609,
              539.352
            ],
            "text": "its"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          541.56,
          531.91206,
          548.92
        ],
        "id": "pdf-021-line-089",
        "source_page": 21,
        "text": "discharge that the damage had been caused by the supply-",
        "words": [
          {
            "bbox": [
              314.93718,
              541.56,
              350.01297,
              548.92
            ],
            "text": "discharge"
          },
          {
            "bbox": [
              352.62423,
              541.56,
              366.42546,
              548.92
            ],
            "text": "that"
          },
          {
            "bbox": [
              369.03672,
              541.56,
              380.3148,
              548.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              382.92606,
              541.56,
              412.00236,
              548.92
            ],
            "text": "damage"
          },
          {
            "bbox": [
              414.61362,
              541.56,
              428.11848,
              548.92
            ],
            "text": "had"
          },
          {
            "bbox": [
              430.72974,
              541.56,
              448.53597,
              548.92
            ],
            "text": "been"
          },
          {
            "bbox": [
              451.07514,
              541.56,
              477.18774,
              548.92
            ],
            "text": "caused"
          },
          {
            "bbox": [
              479.799,
              541.56,
              488.55393,
              548.92
            ],
            "text": "by"
          },
          {
            "bbox": [
              491.16519,
              541.56,
              502.44327,
              548.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              505.05453,
              541.56,
              531.91206,
              548.92
            ],
            "text": "supply-"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          551.128,
          393.15483,
          558.488
        ],
        "id": "pdf-021-line-091",
        "source_page": 21,
        "text": "ing Contracting State.",
        "words": [
          {
            "bbox": [
              314.91315,
              551.128,
              325.74267,
              558.488
            ],
            "text": "ing"
          },
          {
            "bbox": [
              327.96945,
              551.128,
              369.86175,
              558.488
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              372.08853,
              551.128,
              393.15483,
              558.488
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          565.984,
          531.87201,
          573.344
        ],
        "id": "pdf-021-line-093",
        "source_page": 21,
        "text": "g) If the domestic law of the Contracting State provided for spe-",
        "words": [
          {
            "bbox": [
              302.12118,
              565.984,
              308.7855,
              573.344
            ],
            "text": "g)"
          },
          {
            "bbox": [
              314.88111,
              565.984,
              319.32666,
              573.344
            ],
            "text": "If"
          },
          {
            "bbox": [
              321.29712,
              565.984,
              332.5752,
              573.344
            ],
            "text": "the"
          },
          {
            "bbox": [
              334.54566,
              565.984,
              367.62696,
              573.344
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              369.59742,
              565.984,
              381.74859,
              573.344
            ],
            "text": "law"
          },
          {
            "bbox": [
              383.66298,
              565.984,
              390.63168,
              573.344
            ],
            "text": "of"
          },
          {
            "bbox": [
              392.60214,
              565.984,
              403.88022,
              573.344
            ],
            "text": "the"
          },
          {
            "bbox": [
              405.85068,
              565.984,
              447.82308,
              573.344
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              449.79354,
              565.984,
              468.63306,
              573.344
            ],
            "text": "State"
          },
          {
            "bbox": [
              470.60352,
              565.984,
              502.20297,
              573.344
            ],
            "text": "provided"
          },
          {
            "bbox": [
              504.09333,
              565.984,
              513.72936,
              573.344
            ],
            "text": "for"
          },
          {
            "bbox": [
              515.69982,
              565.984,
              531.87201,
              573.344
            ],
            "text": "spe-"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          575.552,
          531.87201,
          582.912
        ],
        "id": "pdf-021-line-095",
        "source_page": 21,
        "text": "cial provisions for the erasure of the personal data supplied,",
        "words": [
          {
            "bbox": [
              314.8731,
              575.552,
              327.03228,
              582.912
            ],
            "text": "cial"
          },
          {
            "bbox": [
              329.58747,
              575.552,
              366.22521,
              582.912
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              368.7804,
              575.552,
              378.41643,
              582.912
            ],
            "text": "for"
          },
          {
            "bbox": [
              380.97162,
              575.552,
              392.2497,
              582.912
            ],
            "text": "the"
          },
          {
            "bbox": [
              394.72479,
              575.552,
              421.42212,
              582.912
            ],
            "text": "erasure"
          },
          {
            "bbox": [
              423.97731,
              575.552,
              430.94601,
              582.912
            ],
            "text": "of"
          },
          {
            "bbox": [
              433.5012,
              575.552,
              444.77928,
              582.912
            ],
            "text": "the"
          },
          {
            "bbox": [
              447.33447,
              575.552,
              478.18899,
              582.912
            ],
            "text": "personal"
          },
          {
            "bbox": [
              480.74418,
              575.552,
              496.62,
              582.912
            ],
            "text": "data"
          },
          {
            "bbox": [
              499.17519,
              575.552,
              531.87201,
              582.912
            ],
            "text": "supplied,"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          585.12,
          531.91206,
          592.48
        ],
        "id": "pdf-021-line-097",
        "source_page": 21,
        "text": "that Contracting State shall inform the receiving Contracting",
        "words": [
          {
            "bbox": [
              314.8731,
              585.12,
              328.67433,
              592.48
            ],
            "text": "that"
          },
          {
            "bbox": [
              331.25355,
              585.12,
              373.22595,
              592.48
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              375.80517,
              585.12,
              394.64469,
              592.48
            ],
            "text": "State"
          },
          {
            "bbox": [
              397.22391,
              585.12,
              413.54028,
              592.48
            ],
            "text": "shall"
          },
          {
            "bbox": [
              416.04741,
              585.12,
              438.74775,
              592.48
            ],
            "text": "inform"
          },
          {
            "bbox": [
              441.31896,
              585.12,
              452.59704,
              592.48
            ],
            "text": "the"
          },
          {
            "bbox": [
              455.17626,
              585.12,
              487.36044,
              592.48
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              489.93966,
              585.12,
              531.91206,
              592.48
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          594.688,
          531.92007,
          602.048
        ],
        "id": "pdf-021-line-099",
        "source_page": 21,
        "text": "State accordingly. Irrespective of such law, supplied person-",
        "words": [
          {
            "bbox": [
              314.85708,
              594.688,
              333.6966,
              602.048
            ],
            "text": "State"
          },
          {
            "bbox": [
              335.96343,
              594.688,
              379.72206,
              602.048
            ],
            "text": "accordingly."
          },
          {
            "bbox": [
              381.98889,
              594.688,
              423.66492,
              602.048
            ],
            "text": "Irrespective"
          },
          {
            "bbox": [
              425.93175,
              594.688,
              432.81234,
              602.048
            ],
            "text": "of"
          },
          {
            "bbox": [
              435.07917,
              594.688,
              452.29266,
              602.048
            ],
            "text": "such"
          },
          {
            "bbox": [
              454.55949,
              594.688,
              468.92943,
              602.048
            ],
            "text": "law,"
          },
          {
            "bbox": [
              471.19626,
              594.688,
              501.76242,
              602.048
            ],
            "text": "supplied"
          },
          {
            "bbox": [
              504.02925,
              594.688,
              531.92007,
              602.048
            ],
            "text": "person-"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          604.256,
          531.92808,
          611.616
        ],
        "id": "pdf-021-line-101",
        "source_page": 21,
        "text": "al data shall be erased once they are no longer required for",
        "words": [
          {
            "bbox": [
              314.92116,
              604.256,
              321.00075,
              611.616
            ],
            "text": "al"
          },
          {
            "bbox": [
              323.78022,
              604.256,
              339.57594,
              611.616
            ],
            "text": "data"
          },
          {
            "bbox": [
              342.35541,
              604.256,
              358.67178,
              611.616
            ],
            "text": "shall"
          },
          {
            "bbox": [
              361.45125,
              604.256,
              370.50255,
              611.616
            ],
            "text": "be"
          },
          {
            "bbox": [
              373.28202,
              604.256,
              397.60839,
              611.616
            ],
            "text": "erased"
          },
          {
            "bbox": [
              400.38786,
              604.256,
              418.0419,
              611.616
            ],
            "text": "once"
          },
          {
            "bbox": [
              420.82137,
              604.256,
              436.10445,
              611.616
            ],
            "text": "they"
          },
          {
            "bbox": [
              438.88392,
              604.256,
              450.15399,
              611.616
            ],
            "text": "are"
          },
          {
            "bbox": [
              452.83734,
              604.256,
              461.88864,
              611.616
            ],
            "text": "no"
          },
          {
            "bbox": [
              464.66811,
              604.256,
              487.06407,
              611.616
            ],
            "text": "longer"
          },
          {
            "bbox": [
              489.84354,
              604.256,
              519.51258,
              611.616
            ],
            "text": "required"
          },
          {
            "bbox": [
              522.29205,
              604.256,
              531.92808,
              611.616
            ],
            "text": "for"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          613.824,
          465.08463,
          621.184
        ],
        "id": "pdf-021-line-103",
        "source_page": 21,
        "text": "the purpose for which they were supplied.",
        "words": [
          {
            "bbox": [
              314.92917,
              613.824,
              326.20725,
              621.184
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.43403,
              613.824,
              357.95889,
              621.184
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              360.08154,
              613.824,
              369.71757,
              621.184
            ],
            "text": "for"
          },
          {
            "bbox": [
              371.94435,
              613.824,
              392.99463,
              621.184
            ],
            "text": "which"
          },
          {
            "bbox": [
              395.22141,
              613.824,
              410.50449,
              621.184
            ],
            "text": "they"
          },
          {
            "bbox": [
              412.73127,
              613.824,
              430.06491,
              621.184
            ],
            "text": "were"
          },
          {
            "bbox": [
              432.29169,
              613.824,
              465.08463,
              621.184
            ],
            "text": "supplied."
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          647.816,
          531.91206,
          655.176
        ],
        "id": "pdf-021-line-107",
        "source_page": 21,
        "text": "h) The supplying and the receiving Contracting States shall be",
        "words": [
          {
            "bbox": [
              302.16924,
              647.816,
              308.68938,
              655.176
            ],
            "text": "h)"
          },
          {
            "bbox": [
              314.92917,
              647.816,
              328.20975,
              655.176
            ],
            "text": "The"
          },
          {
            "bbox": [
              330.96519,
              647.816,
              365.53635,
              655.176
            ],
            "text": "supplying"
          },
          {
            "bbox": [
              368.29179,
              647.816,
              381.79665,
              655.176
            ],
            "text": "and"
          },
          {
            "bbox": [
              384.55209,
              647.816,
              395.83017,
              655.176
            ],
            "text": "the"
          },
          {
            "bbox": [
              398.58561,
              647.816,
              430.76979,
              655.176
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              433.52523,
              647.816,
              475.43355,
              655.176
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              478.18899,
              647.816,
              501.03351,
              655.176
            ],
            "text": "States"
          },
          {
            "bbox": [
              503.78895,
              647.816,
              520.10532,
              655.176
            ],
            "text": "shall"
          },
          {
            "bbox": [
              522.86076,
              647.816,
              531.91206,
              655.176
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          657.384,
          531.92007,
          664.744
        ],
        "id": "pdf-021-line-109",
        "source_page": 21,
        "text": "obliged to keep official records of the supply and receipt of",
        "words": [
          {
            "bbox": [
              314.91315,
              657.384,
              341.4663,
              664.744
            ],
            "text": "obliged"
          },
          {
            "bbox": [
              344.22174,
              657.384,
              351.34263,
              664.744
            ],
            "text": "to"
          },
          {
            "bbox": [
              354.17817,
              657.384,
              371.68803,
              664.744
            ],
            "text": "keep"
          },
          {
            "bbox": [
              374.52357,
              657.384,
              397.80063,
              664.744
            ],
            "text": "official"
          },
          {
            "bbox": [
              400.63617,
              657.384,
              427.92624,
              664.744
            ],
            "text": "records"
          },
          {
            "bbox": [
              430.76178,
              657.384,
              437.73048,
              664.744
            ],
            "text": "of"
          },
          {
            "bbox": [
              440.56602,
              657.384,
              451.8441,
              664.744
            ],
            "text": "the"
          },
          {
            "bbox": [
              454.67964,
              657.384,
              478.31715,
              664.744
            ],
            "text": "supply"
          },
          {
            "bbox": [
              481.15269,
              657.384,
              494.65755,
              664.744
            ],
            "text": "and"
          },
          {
            "bbox": [
              497.49309,
              657.384,
              522.11583,
              664.744
            ],
            "text": "receipt"
          },
          {
            "bbox": [
              524.95137,
              657.384,
              531.92007,
              664.744
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          666.952,
          366.00093,
          674.312
        ],
        "id": "pdf-021-line-111",
        "source_page": 21,
        "text": "personal data.",
        "words": [
          {
            "bbox": [
              314.92116,
              666.952,
              345.77568,
              674.312
            ],
            "text": "personal"
          },
          {
            "bbox": [
              348.00246,
              666.952,
              366.00093,
              674.312
            ],
            "text": "data."
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          681.808,
          305.94996,
          689.168
        ],
        "id": "pdf-021-line-114",
        "source_page": 21,
        "text": "i)",
        "words": [
          {
            "bbox": [
              302.09715,
              681.808,
              305.94996,
              689.168
            ],
            "text": "i)"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          681.808,
          531.91206,
          689.176
        ],
        "id": "pdf-021-line-115",
        "source_page": 21,
        "text": "The supplying and the receiving Contracting States shall be",
        "words": [
          {
            "bbox": [
              314.86509,
              681.808,
              328.21776,
              689.168
            ],
            "text": "The"
          },
          {
            "bbox": [
              330.9732,
              681.808,
              365.54436,
              689.168
            ],
            "text": "supplying"
          },
          {
            "bbox": [
              368.2998,
              681.808,
              381.80466,
              689.168
            ],
            "text": "and"
          },
          {
            "bbox": [
              384.5601,
              681.808,
              395.83818,
              689.168
            ],
            "text": "the"
          },
          {
            "bbox": [
              398.59362,
              681.808,
              430.70571,
              689.168
            ],
            "text": "receiving"
          },
          {
            "bbox": [
              433.46115,
              681.816,
              475.43355,
              689.176
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              478.18899,
              681.816,
              501.03351,
              689.176
            ],
            "text": "States"
          },
          {
            "bbox": [
              503.78895,
              681.816,
              520.10532,
              689.176
            ],
            "text": "shall"
          },
          {
            "bbox": [
              522.86076,
              681.816,
              531.91206,
              689.176
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          691.384,
          531.90405,
          698.744
        ],
        "id": "pdf-021-line-117",
        "source_page": 21,
        "text": "obliged to take effective measures to protect the personal",
        "words": [
          {
            "bbox": [
              314.91315,
              691.384,
              341.40222,
              698.744
            ],
            "text": "obliged"
          },
          {
            "bbox": [
              344.91861,
              691.384,
              352.0395,
              698.744
            ],
            "text": "to"
          },
          {
            "bbox": [
              355.55589,
              691.384,
              370.83897,
              698.744
            ],
            "text": "take"
          },
          {
            "bbox": [
              374.35536,
              691.384,
              404.60913,
              698.744
            ],
            "text": "effective"
          },
          {
            "bbox": [
              408.12552,
              691.384,
              442.98504,
              698.744
            ],
            "text": "measures"
          },
          {
            "bbox": [
              446.50143,
              691.384,
              453.62232,
              698.744
            ],
            "text": "to"
          },
          {
            "bbox": [
              457.07463,
              691.384,
              482.73867,
              698.744
            ],
            "text": "protect"
          },
          {
            "bbox": [
              486.25506,
              691.384,
              497.53314,
              698.744
            ],
            "text": "the"
          },
          {
            "bbox": [
              501.04953,
              691.384,
              531.90405,
              698.744
            ],
            "text": "personal"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          700.952,
          531.88803,
          708.312
        ],
        "id": "pdf-021-line-119",
        "source_page": 21,
        "text": "data supplied against unauthorised access, unauthorised",
        "words": [
          {
            "bbox": [
              314.90514,
              700.952,
              330.78096,
              708.312
            ],
            "text": "data"
          },
          {
            "bbox": [
              335.54691,
              700.952,
              366.03297,
              708.312
            ],
            "text": "supplied"
          },
          {
            "bbox": [
              370.79892,
              700.952,
              396.75933,
              708.312
            ],
            "text": "against"
          },
          {
            "bbox": [
              401.52528,
              700.952,
              448.26363,
              708.312
            ],
            "text": "unauthorised"
          },
          {
            "bbox": [
              453.02958,
              700.952,
              480.47184,
              708.312
            ],
            "text": "access,"
          },
          {
            "bbox": [
              485.23779,
              700.952,
              531.88803,
              708.312
            ],
            "text": "unauthorised"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          710.52,
          453.80655,
          717.88
        ],
        "id": "pdf-021-line-121",
        "source_page": 21,
        "text": "alteration and unauthorised disclosure.",
        "words": [
          {
            "bbox": [
              314.88912,
              710.52,
              348.1146,
              717.88
            ],
            "text": "alteration"
          },
          {
            "bbox": [
              350.34138,
              710.52,
              363.84624,
              717.88
            ],
            "text": "and"
          },
          {
            "bbox": [
              366.07302,
              710.52,
              412.71525,
              717.88
            ],
            "text": "unauthorised"
          },
          {
            "bbox": [
              414.94203,
              710.52,
              453.80655,
              717.88
            ],
            "text": "disclosure."
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          731.664,
          449.01657,
          739.032
        ],
        "id": "pdf-021-line-123",
        "source_page": 21,
        "text": "4. W i t h r e f e r e n c e t o A r t i c l e 28:",
        "words": [
          {
            "bbox": [
              302.14521,
              731.672,
              308.81754,
              739.032
            ],
            "text": "4."
          },
          {
            "bbox": [
              314.90514,
              731.672,
              322.3224,
              739.032
            ],
            "text": "W"
          },
          {
            "bbox": [
              323.65206,
              731.672,
              325.43028,
              739.032
            ],
            "text": "i"
          },
          {
            "bbox": [
              326.75994,
              731.672,
              329.28309,
              739.032
            ],
            "text": "t"
          },
          {
            "bbox": [
              330.61275,
              731.672,
              335.06631,
              739.032
            ],
            "text": "h"
          },
          {
            "bbox": [
              339.95241,
              731.672,
              342.61974,
              739.032
            ],
            "text": "r"
          },
          {
            "bbox": [
              343.9494,
              731.672,
              348.25077,
              739.032
            ],
            "text": "e"
          },
          {
            "bbox": [
              349.58043,
              731.672,
              351.95139,
              739.032
            ],
            "text": "f"
          },
          {
            "bbox": [
              353.28105,
              731.672,
              357.58242,
              739.032
            ],
            "text": "e"
          },
          {
            "bbox": [
              358.91208,
              731.672,
              361.57941,
              739.032
            ],
            "text": "r"
          },
          {
            "bbox": [
              362.90907,
              731.672,
              367.21044,
              739.032
            ],
            "text": "e"
          },
          {
            "bbox": [
              368.5401,
              731.672,
              372.99366,
              739.032
            ],
            "text": "n"
          },
          {
            "bbox": [
              374.32332,
              731.672,
              378.62469,
              739.032
            ],
            "text": "c"
          },
          {
            "bbox": [
              379.95435,
              731.672,
              384.25572,
              739.032
            ],
            "text": "e"
          },
          {
            "bbox": [
              389.13381,
              731.664,
              391.65696,
              739.024
            ],
            "text": "t"
          },
          {
            "bbox": [
              392.98662,
              731.664,
              397.58436,
              739.024
            ],
            "text": "o"
          },
          {
            "bbox": [
              402.47046,
              731.664,
              407.66094,
              739.024
            ],
            "text": "A"
          },
          {
            "bbox": [
              408.9906,
              731.664,
              411.65793,
              739.024
            ],
            "text": "r"
          },
          {
            "bbox": [
              412.98759,
              731.664,
              415.51074,
              739.024
            ],
            "text": "t"
          },
          {
            "bbox": [
              416.8404,
              731.664,
              418.61862,
              739.024
            ],
            "text": "i"
          },
          {
            "bbox": [
              419.94828,
              731.664,
              424.24965,
              739.024
            ],
            "text": "c"
          },
          {
            "bbox": [
              425.57931,
              731.664,
              427.35753,
              739.024
            ],
            "text": "l"
          },
          {
            "bbox": [
              428.68719,
              731.664,
              432.98856,
              739.024
            ],
            "text": "e"
          },
          {
            "bbox": [
              437.88267,
              731.664,
              449.01657,
              739.024
            ],
            "text": "28:"
          }
        ]
      },
      {
        "bbox": [
          302.08914,
          748.192,
          531.88803,
          755.552
        ],
        "id": "pdf-021-line-125",
        "source_page": 21,
        "text": "The provisions of the Fourth Part of the German Law on External",
        "words": [
          {
            "bbox": [
              302.08914,
              748.192,
              315.44181,
              755.552
            ],
            "text": "The"
          },
          {
            "bbox": [
              317.61252,
              748.192,
              354.25026,
              755.552
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              356.42097,
              748.192,
              363.38967,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              365.56038,
              748.192,
              376.79841,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              378.96912,
              748.192,
              402.2622,
              755.552
            ],
            "text": "Fourth"
          },
          {
            "bbox": [
              404.43291,
              748.192,
              419.11524,
              755.552
            ],
            "text": "Part"
          },
          {
            "bbox": [
              421.28595,
              748.192,
              428.25465,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              430.42536,
              748.192,
              441.70344,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              443.87415,
              748.192,
              472.49388,
              755.552
            ],
            "text": "German"
          },
          {
            "bbox": [
              474.66459,
              748.192,
              489.4911,
              755.552
            ],
            "text": "Law"
          },
          {
            "bbox": [
              491.59773,
              748.192,
              500.64903,
              755.552
            ],
            "text": "on"
          },
          {
            "bbox": [
              502.81974,
              748.192,
              531.88803,
              755.552
            ],
            "text": "External"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          757.76,
          531.88002,
          765.12
        ],
        "id": "pdf-021-line-127",
        "source_page": 21,
        "text": "Tax Relations (Aussensteuergesetz) or corresponding legislation",
        "words": [
          {
            "bbox": [
              302.12118,
              757.76,
              315.16947,
              765.12
            ],
            "text": "Tax"
          },
          {
            "bbox": [
              317.61252,
              757.76,
              350.838,
              765.12
            ],
            "text": "Relations"
          },
          {
            "bbox": [
              353.28105,
              757.76,
              429.56829,
              765.12
            ],
            "text": "(Aussensteuergesetz)"
          },
          {
            "bbox": [
              432.01134,
              757.76,
              439.27641,
              765.12
            ],
            "text": "or"
          },
          {
            "bbox": [
              441.71946,
              757.76,
              493.64028,
              765.12
            ],
            "text": "corresponding"
          },
          {
            "bbox": [
              496.08333,
              757.76,
              531.88002,
              765.12
            ],
            "text": "legislation"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          767.328,
          531.864,
          774.688
        ],
        "id": "pdf-021-line-129",
        "source_page": 21,
        "text": "in Romania are considered to be provisions in the meaning of",
        "words": [
          {
            "bbox": [
              302.11317,
              767.328,
              308.34495,
              774.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              311.62104,
              767.328,
              343.35666,
              774.688
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              346.63275,
              767.328,
              357.90282,
              774.688
            ],
            "text": "are"
          },
          {
            "bbox": [
              361.17891,
              767.328,
              401.08473,
              774.688
            ],
            "text": "considered"
          },
          {
            "bbox": [
              404.28873,
              767.328,
              411.40962,
              774.688
            ],
            "text": "to"
          },
          {
            "bbox": [
              414.68571,
              767.328,
              423.73701,
              774.688
            ],
            "text": "be"
          },
          {
            "bbox": [
              427.0131,
              767.328,
              463.65084,
              774.688
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              466.92693,
              767.328,
              473.15871,
              774.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              476.4348,
              767.328,
              487.71288,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              490.98897,
              767.328,
              521.69931,
              774.688
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              524.8953,
              767.328,
              531.864,
              774.688
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          776.896,
          392.88249,
          784.256
        ],
        "id": "pdf-021-line-131",
        "source_page": 21,
        "text": "paragraph 1 of Article 28.",
        "words": [
          {
            "bbox": [
              302.09715,
              776.896,
              338.88708,
              784.256
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              341.11386,
              776.896,
              345.56742,
              784.256
            ],
            "text": "1"
          },
          {
            "bbox": [
              347.7942,
              776.896,
              354.7629,
              784.256
            ],
            "text": "of"
          },
          {
            "bbox": [
              356.98968,
              776.896,
              379.52181,
              784.256
            ],
            "text": "Article"
          },
          {
            "bbox": [
              381.74859,
              776.896,
              392.88249,
              784.256
            ],
            "text": "28."
          }
        ]
      }
    ],
    "protocol-closing": [],
    "protocol-title": [
      {
        "bbox": [
          280.89882,
          188.97,
          318.63105,
          198.17
        ],
        "id": "pdf-020-line-009",
        "source_page": 20,
        "text": "Protocol",
        "words": [
          {
            "bbox": [
              280.89882,
              188.97,
              318.63105,
              198.17
            ],
            "text": "Protocol"
          }
        ]
      },
      {
        "bbox": [
          259.98975,
          200.47,
          339.53013,
          209.67
        ],
        "id": "pdf-020-line-010",
        "source_page": 20,
        "text": "to the Convention",
        "words": [
          {
            "bbox": [
              259.98975,
              200.47,
              268.87086,
              209.67
            ],
            "text": "to"
          },
          {
            "bbox": [
              271.64808,
              200.47,
              285.714,
              209.67
            ],
            "text": "the"
          },
          {
            "bbox": [
              288.46125,
              200.47,
              339.53013,
              209.67
            ],
            "text": "Convention"
          }
        ]
      },
      {
        "bbox": [
          174.61521,
          211.97,
          424.91466,
          221.17
        ],
        "id": "pdf-020-line-011",
        "source_page": 20,
        "text": "between the Federal Republic of Germany and Romania",
        "words": [
          {
            "bbox": [
              174.61521,
              211.97,
              212.90688,
              221.17
            ],
            "text": "between"
          },
          {
            "bbox": [
              215.6841,
              211.97,
              229.75002,
              221.17
            ],
            "text": "the"
          },
          {
            "bbox": [
              232.52724,
              211.97,
              265.82391,
              221.17
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              268.60113,
              211.97,
              307.96173,
              221.17
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              310.73895,
              211.97,
              319.43025,
              221.17
            ],
            "text": "of"
          },
          {
            "bbox": [
              322.20747,
              211.97,
              362.91672,
              221.17
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              365.69394,
              211.97,
              382.53708,
              221.17
            ],
            "text": "and"
          },
          {
            "bbox": [
              385.3143,
              211.97,
              424.91466,
              221.17
            ],
            "text": "Romania"
          }
        ]
      },
      {
        "bbox": [
          216.90288,
          223.47,
          382.63698,
          232.67
        ],
        "id": "pdf-020-line-012",
        "source_page": 20,
        "text": "for the Avoidance of Double Taxation",
        "words": [
          {
            "bbox": [
              216.90288,
              223.47,
              228.92085,
              232.67
            ],
            "text": "for"
          },
          {
            "bbox": [
              231.69807,
              223.47,
              245.72403,
              232.67
            ],
            "text": "the"
          },
          {
            "bbox": [
              248.50125,
              223.47,
              295.49421,
              232.67
            ],
            "text": "Avoidance"
          },
          {
            "bbox": [
              298.27143,
              223.47,
              306.96273,
              232.67
            ],
            "text": "of"
          },
          {
            "bbox": [
              309.73995,
              223.47,
              341.56809,
              232.67
            ],
            "text": "Double"
          },
          {
            "bbox": [
              344.34531,
              223.47,
              382.63698,
              232.67
            ],
            "text": "Taxation"
          }
        ]
      },
      {
        "bbox": [
          192.94686,
          234.97,
          406.57302,
          244.18
        ],
        "id": "pdf-020-line-013",
        "source_page": 20,
        "text": "with respect to Taxes on Income and on Capital",
        "words": [
          {
            "bbox": [
              192.94686,
              234.97,
              211.40838,
              244.17
            ],
            "text": "with"
          },
          {
            "bbox": [
              214.1856,
              234.98,
              247.67208,
              244.18
            ],
            "text": "respect"
          },
          {
            "bbox": [
              250.4493,
              234.98,
              259.33041,
              244.18
            ],
            "text": "to"
          },
          {
            "bbox": [
              262.10763,
              234.98,
              288.74097,
              244.18
            ],
            "text": "Taxes"
          },
          {
            "bbox": [
              291.51819,
              234.98,
              302.80689,
              244.18
            ],
            "text": "on"
          },
          {
            "bbox": [
              305.58411,
              234.98,
              338.71095,
              244.18
            ],
            "text": "Income"
          },
          {
            "bbox": [
              341.48817,
              234.98,
              358.33131,
              244.18
            ],
            "text": "and"
          },
          {
            "bbox": [
              361.05858,
              234.98,
              372.34728,
              244.18
            ],
            "text": "on"
          },
          {
            "bbox": [
              375.1245,
              234.98,
              406.57302,
              244.18
            ],
            "text": "Capital"
          }
        ]
      },
      {
        "bbox": [
          249.41034,
          250.48,
          350.09955,
          259.68
        ],
        "id": "pdf-020-line-014",
        "source_page": 20,
        "text": "signed on July 4, 2001",
        "words": [
          {
            "bbox": [
              249.41034,
              250.48,
              279.20052,
              259.68
            ],
            "text": "signed"
          },
          {
            "bbox": [
              281.97774,
              250.48,
              293.26644,
              259.68
            ],
            "text": "on"
          },
          {
            "bbox": [
              296.04366,
              250.48,
              313.99569,
              259.68
            ],
            "text": "July"
          },
          {
            "bbox": [
              316.77291,
              250.48,
              325.10457,
              259.68
            ],
            "text": "4,"
          },
          {
            "bbox": [
              327.88179,
              250.48,
              350.09955,
              259.68
            ],
            "text": "2001"
          }
        ]
      }
    ],
    "title": [
      {
        "bbox": [
          269.16351,
          179.156,
          330.45639,
          190.196
        ],
        "id": "pdf-002-line-007",
        "source_page": 2,
        "text": "Convention",
        "words": [
          {
            "bbox": [
              269.16351,
              179.156,
              330.45639,
              190.196
            ],
            "text": "Convention"
          }
        ]
      },
      {
        "bbox": [
          149.64719,
          192.152,
          449.94873,
          203.192
        ],
        "id": "pdf-002-line-008",
        "source_page": 2,
        "text": "between the Federal Republic of Germany and Romania",
        "words": [
          {
            "bbox": [
              149.64719,
              192.152,
              195.53292,
              203.192
            ],
            "text": "between"
          },
          {
            "bbox": [
              198.86614,
              192.152,
              215.74806,
              203.192
            ],
            "text": "the"
          },
          {
            "bbox": [
              219.08128,
              192.152,
              259.04395,
              203.192
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              262.37717,
              192.152,
              309.67772,
              203.192
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              313.01094,
              192.152,
              323.44224,
              203.192
            ],
            "text": "of"
          },
          {
            "bbox": [
              326.77546,
              192.152,
              375.53879,
              203.192
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              378.87201,
              192.152,
              399.08715,
              203.192
            ],
            "text": "and"
          },
          {
            "bbox": [
              402.42037,
              192.152,
              449.94873,
              203.192
            ],
            "text": "Romania"
          }
        ]
      },
      {
        "bbox": [
          188.35091,
          205.148,
          411.22103,
          216.188
        ],
        "id": "pdf-002-line-009",
        "source_page": 2,
        "text": "for the Avoidance of Double Taxation with",
        "words": [
          {
            "bbox": [
              188.35091,
              205.148,
              202.77488,
              216.188
            ],
            "text": "for"
          },
          {
            "bbox": [
              206.1081,
              205.148,
              222.99002,
              216.188
            ],
            "text": "the"
          },
          {
            "bbox": [
              226.32324,
              205.148,
              282.43644,
              216.188
            ],
            "text": "Avoidance"
          },
          {
            "bbox": [
              285.76966,
              205.148,
              296.20096,
              216.188
            ],
            "text": "of"
          },
          {
            "bbox": [
              299.53418,
              205.148,
              337.73432,
              216.188
            ],
            "text": "Double"
          },
          {
            "bbox": [
              341.06754,
              205.148,
              385.69432,
              216.188
            ],
            "text": "Taxation"
          },
          {
            "bbox": [
              389.02754,
              205.148,
              411.22103,
              216.188
            ],
            "text": "with"
          }
        ]
      },
      {
        "bbox": [
          185.13759,
          218.144,
          414.39838,
          229.196
        ],
        "id": "pdf-002-line-010",
        "source_page": 2,
        "text": "respect to Taxes on Income and on Capital",
        "words": [
          {
            "bbox": [
              185.13759,
              218.144,
              225.11225,
              229.184
            ],
            "text": "respect"
          },
          {
            "bbox": [
              228.37353,
              218.156,
              239.03264,
              229.196
            ],
            "text": "to"
          },
          {
            "bbox": [
              242.36586,
              218.156,
              273.00031,
              229.196
            ],
            "text": "Taxes"
          },
          {
            "bbox": [
              276.33353,
              218.156,
              289.88223,
              229.196
            ],
            "text": "on"
          },
          {
            "bbox": [
              293.21545,
              218.156,
              332.97429,
              229.196
            ],
            "text": "Income"
          },
          {
            "bbox": [
              336.30751,
              218.156,
              356.52265,
              229.196
            ],
            "text": "and"
          },
          {
            "bbox": [
              359.85587,
              218.156,
              373.40457,
              229.196
            ],
            "text": "on"
          },
          {
            "bbox": [
              376.73779,
              218.156,
              414.39838,
              229.196
            ],
            "text": "Capital"
          }
        ]
      }
    ],
    "treaty": [
      {
        "bbox": [
          405.12496,
          348.072,
          436.47772,
          355.456
        ],
        "id": "pdf-002-line-024",
        "source_page": 2,
        "text": "Article 1",
        "words": [
          {
            "bbox": [
              405.12496,
              348.072,
              429.81406,
              355.456
            ],
            "text": "Article"
          },
          {
            "bbox": [
              432.03528,
              348.072,
              436.47772,
              355.456
            ],
            "text": "1"
          }
        ]
      },
      {
        "bbox": [
          390.83884,
          361.728,
          450.76384,
          369.112
        ],
        "id": "pdf-002-line-026",
        "source_page": 2,
        "text": "Personal Scope",
        "words": [
          {
            "bbox": [
              390.83884,
              361.728,
              424.42081,
              369.112
            ],
            "text": "Personal"
          },
          {
            "bbox": [
              426.64203,
              361.728,
              450.76384,
              369.112
            ],
            "text": "Scope"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          375.384,
          535.47382,
          382.744
        ],
        "id": "pdf-002-line-028",
        "source_page": 2,
        "text": "This Convention shall apply to persons who are residents of",
        "words": [
          {
            "bbox": [
              314.60625,
              375.384,
              329.40373,
              382.744
            ],
            "text": "This"
          },
          {
            "bbox": [
              332.47189,
              375.384,
              373.31677,
              382.744
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              376.38493,
              375.384,
              392.66056,
              382.744
            ],
            "text": "shall"
          },
          {
            "bbox": [
              395.72872,
              375.384,
              415.26427,
              382.744
            ],
            "text": "apply"
          },
          {
            "bbox": [
              418.34042,
              375.384,
              425.44353,
              382.744
            ],
            "text": "to"
          },
          {
            "bbox": [
              428.51169,
              375.384,
              457.21976,
              382.744
            ],
            "text": "persons"
          },
          {
            "bbox": [
              460.28792,
              375.384,
              475.37304,
              382.744
            ],
            "text": "who"
          },
          {
            "bbox": [
              478.4412,
              375.384,
              489.68313,
              382.744
            ],
            "text": "are"
          },
          {
            "bbox": [
              492.75129,
              375.384,
              525.45436,
              382.744
            ],
            "text": "residents"
          },
          {
            "bbox": [
              528.52252,
              375.384,
              535.47382,
              382.744
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          384.952,
          441.37559,
          392.312
        ],
        "id": "pdf-002-line-030",
        "source_page": 2,
        "text": "one or both of the Contracting States.",
        "words": [
          {
            "bbox": [
              306.0969,
              384.952,
              319.43221,
              392.312
            ],
            "text": "one"
          },
          {
            "bbox": [
              321.65343,
              384.952,
              328.90036,
              392.312
            ],
            "text": "or"
          },
          {
            "bbox": [
              331.12158,
              384.952,
              347.4052,
              392.312
            ],
            "text": "both"
          },
          {
            "bbox": [
              349.62642,
              384.952,
              356.57772,
              392.312
            ],
            "text": "of"
          },
          {
            "bbox": [
              358.79894,
              384.952,
              370.04886,
              392.312
            ],
            "text": "the"
          },
          {
            "bbox": [
              372.27008,
              384.952,
              414.14567,
              392.312
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              416.36689,
              384.952,
              441.37559,
              392.312
            ],
            "text": "States."
          }
        ]
      },
      {
        "bbox": [
          405.12496,
          406.696,
          436.47772,
          414.08
        ],
        "id": "pdf-002-line-032",
        "source_page": 2,
        "text": "Article 2",
        "words": [
          {
            "bbox": [
              405.12496,
              406.696,
              429.81406,
              414.08
            ],
            "text": "Article"
          },
          {
            "bbox": [
              432.03528,
              406.696,
              436.47772,
              414.08
            ],
            "text": "2"
          }
        ]
      },
      {
        "bbox": [
          392.309,
          420.352,
          449.28569,
          427.736
        ],
        "id": "pdf-002-line-034",
        "source_page": 2,
        "text": "Taxes Covered",
        "words": [
          {
            "bbox": [
              392.309,
              420.352,
              414.94467,
              427.736
            ],
            "text": "Taxes"
          },
          {
            "bbox": [
              417.16589,
              420.352,
              449.28569,
              427.736
            ],
            "text": "Covered"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          434.008,
          535.47382,
          441.376
        ],
        "id": "pdf-002-line-036",
        "source_page": 2,
        "text": "(1) This Convention shall apply to taxes on income and on",
        "words": [
          {
            "bbox": [
              314.60625,
              434.008,
              323.18751,
              441.368
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.86291,
              434.008,
              341.66039,
              441.368
            ],
            "text": "This"
          },
          {
            "bbox": [
              345.33579,
              434.016,
              386.18067,
              441.376
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              389.85607,
              434.016,
              406.1317,
              441.376
            ],
            "text": "shall"
          },
          {
            "bbox": [
              409.8071,
              434.016,
              429.34265,
              441.376
            ],
            "text": "apply"
          },
          {
            "bbox": [
              433.01805,
              434.016,
              440.12116,
              441.376
            ],
            "text": "to"
          },
          {
            "bbox": [
              443.79656,
              434.016,
              463.02849,
              441.376
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              466.71987,
              434.016,
              475.74857,
              441.376
            ],
            "text": "on"
          },
          {
            "bbox": [
              479.42397,
              434.016,
              505.62318,
              441.376
            ],
            "text": "income"
          },
          {
            "bbox": [
              509.29858,
              434.016,
              522.76972,
              441.376
            ],
            "text": "and"
          },
          {
            "bbox": [
              526.44512,
              434.016,
              535.47382,
              441.376
            ],
            "text": "on"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          443.576,
          535.48181,
          450.944
        ],
        "id": "pdf-002-line-038",
        "source_page": 2,
        "text": "capital imposed on behalf of a Contracting State, of a Land or an",
        "words": [
          {
            "bbox": [
              306.0969,
              443.584,
              329.77127,
              450.944
            ],
            "text": "capital"
          },
          {
            "bbox": [
              331.81671,
              443.584,
              362.75399,
              450.944
            ],
            "text": "imposed"
          },
          {
            "bbox": [
              364.81541,
              443.576,
              373.84411,
              450.936
            ],
            "text": "on"
          },
          {
            "bbox": [
              375.88955,
              443.576,
              397.79014,
              450.936
            ],
            "text": "behalf"
          },
          {
            "bbox": [
              399.83558,
              443.576,
              406.78688,
              450.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              408.83232,
              443.576,
              413.12295,
              450.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              415.16839,
              443.576,
              457.04398,
              450.936
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              459.08942,
              443.576,
              480.10312,
              450.936
            ],
            "text": "State,"
          },
          {
            "bbox": [
              482.16454,
              443.576,
              489.11584,
              450.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              491.16128,
              443.576,
              495.45191,
              450.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              497.49735,
              443.576,
              515.41093,
              450.936
            ],
            "text": "Land"
          },
          {
            "bbox": [
              517.45637,
              443.576,
              524.7033,
              450.936
            ],
            "text": "or"
          },
          {
            "bbox": [
              526.74874,
              443.576,
              535.48181,
              450.936
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          453.144,
          535.49779,
          460.504
        ],
        "id": "pdf-002-line-040",
        "source_page": 2,
        "text": "administrative-territorial unit or a local authority thereof, irrespec-",
        "words": [
          {
            "bbox": [
              306.10489,
              453.144,
              390.59914,
              460.504
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              392.4688,
              453.144,
              405.64431,
              460.504
            ],
            "text": "unit"
          },
          {
            "bbox": [
              407.51397,
              453.144,
              414.7609,
              460.504
            ],
            "text": "or"
          },
          {
            "bbox": [
              416.63056,
              453.144,
              420.92119,
              460.504
            ],
            "text": "a"
          },
          {
            "bbox": [
              422.79085,
              453.144,
              439.50593,
              460.504
            ],
            "text": "local"
          },
          {
            "bbox": [
              441.37559,
              453.144,
              472.57654,
              460.504
            ],
            "text": "authority"
          },
          {
            "bbox": [
              474.4462,
              453.144,
              501.81994,
              460.504
            ],
            "text": "thereof,"
          },
          {
            "bbox": [
              503.6896,
              453.144,
              535.49779,
              460.504
            ],
            "text": "irrespec-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          462.712,
          458.39429,
          470.072
        ],
        "id": "pdf-002-line-042",
        "source_page": 2,
        "text": "tive of the manner in which they are levied.",
        "words": [
          {
            "bbox": [
              306.12087,
              462.712,
              318.69713,
              470.072
            ],
            "text": "tive"
          },
          {
            "bbox": [
              320.91835,
              462.712,
              327.86965,
              470.072
            ],
            "text": "of"
          },
          {
            "bbox": [
              330.09087,
              462.712,
              341.34079,
              470.072
            ],
            "text": "the"
          },
          {
            "bbox": [
              343.55402,
              462.712,
              370.4963,
              470.072
            ],
            "text": "manner"
          },
          {
            "bbox": [
              372.71752,
              462.712,
              378.93374,
              470.072
            ],
            "text": "in"
          },
          {
            "bbox": [
              381.15496,
              462.712,
              402.16067,
              470.072
            ],
            "text": "which"
          },
          {
            "bbox": [
              404.38189,
              462.712,
              419.62681,
              470.072
            ],
            "text": "they"
          },
          {
            "bbox": [
              421.84803,
              462.712,
              433.08996,
              470.072
            ],
            "text": "are"
          },
          {
            "bbox": [
              435.31118,
              462.712,
              458.39429,
              470.072
            ],
            "text": "levied."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          476.368,
          535.49779,
          483.728
        ],
        "id": "pdf-002-line-044",
        "source_page": 2,
        "text": "(2) There shall be regarded as taxes on income and on capital",
        "words": [
          {
            "bbox": [
              314.61424,
              476.368,
              323.18751,
              483.728
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.5126,
              476.368,
              345.78323,
              483.728
            ],
            "text": "There"
          },
          {
            "bbox": [
              348.10832,
              476.368,
              364.38395,
              483.728
            ],
            "text": "shall"
          },
          {
            "bbox": [
              366.70904,
              476.368,
              375.73774,
              483.728
            ],
            "text": "be"
          },
          {
            "bbox": [
              378.06283,
              476.368,
              410.31846,
              483.728
            ],
            "text": "regarded"
          },
          {
            "bbox": [
              412.64355,
              476.368,
              420.92918,
              483.728
            ],
            "text": "as"
          },
          {
            "bbox": [
              423.25427,
              476.368,
              442.47022,
              483.728
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              444.79531,
              476.368,
              453.82401,
              483.728
            ],
            "text": "on"
          },
          {
            "bbox": [
              456.1491,
              476.368,
              482.34831,
              483.728
            ],
            "text": "income"
          },
          {
            "bbox": [
              484.6734,
              476.368,
              498.14454,
              483.728
            ],
            "text": "and"
          },
          {
            "bbox": [
              500.46963,
              476.368,
              509.49833,
              483.728
            ],
            "text": "on"
          },
          {
            "bbox": [
              511.82342,
              476.368,
              535.49779,
              483.728
            ],
            "text": "capital"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          485.936,
          535.4898,
          493.296
        ],
        "id": "pdf-002-line-046",
        "source_page": 2,
        "text": "all taxes imposed on total income, on total capital, or on el-",
        "words": [
          {
            "bbox": [
              306.12087,
              485.936,
              313.95906,
              493.296
            ],
            "text": "all"
          },
          {
            "bbox": [
              317.79426,
              485.936,
              337.0182,
              493.296
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              340.8534,
              485.936,
              371.79068,
              493.296
            ],
            "text": "imposed"
          },
          {
            "bbox": [
              375.62588,
              485.936,
              384.65458,
              493.296
            ],
            "text": "on"
          },
          {
            "bbox": [
              388.48978,
              485.936,
              404.17415,
              493.296
            ],
            "text": "total"
          },
          {
            "bbox": [
              408.00935,
              485.936,
              436.42978,
              493.296
            ],
            "text": "income,"
          },
          {
            "bbox": [
              440.26498,
              485.936,
              449.29368,
              493.296
            ],
            "text": "on"
          },
          {
            "bbox": [
              453.12888,
              485.936,
              468.80526,
              493.296
            ],
            "text": "total"
          },
          {
            "bbox": [
              472.64046,
              485.936,
              498.53605,
              493.296
            ],
            "text": "capital,"
          },
          {
            "bbox": [
              502.37125,
              485.936,
              509.61818,
              493.296
            ],
            "text": "or"
          },
          {
            "bbox": [
              513.45338,
              485.936,
              522.48208,
              493.296
            ],
            "text": "on"
          },
          {
            "bbox": [
              526.31728,
              485.936,
              535.4898,
              493.296
            ],
            "text": "el-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          495.504,
          535.4898,
          502.864
        ],
        "id": "pdf-002-line-048",
        "source_page": 2,
        "text": "ements of income or of capital, including taxes on gains from the",
        "words": [
          {
            "bbox": [
              306.11288,
              495.504,
              332.4639,
              502.864
            ],
            "text": "ements"
          },
          {
            "bbox": [
              334.50934,
              495.504,
              341.46064,
              502.864
            ],
            "text": "of"
          },
          {
            "bbox": [
              343.50608,
              495.504,
              369.70529,
              502.864
            ],
            "text": "income"
          },
          {
            "bbox": [
              371.75073,
              495.504,
              378.99766,
              502.864
            ],
            "text": "or"
          },
          {
            "bbox": [
              381.0431,
              495.504,
              387.9944,
              502.864
            ],
            "text": "of"
          },
          {
            "bbox": [
              390.03984,
              495.504,
              415.93543,
              502.864
            ],
            "text": "capital,"
          },
          {
            "bbox": [
              417.98087,
              495.504,
              450.24449,
              502.864
            ],
            "text": "including"
          },
          {
            "bbox": [
              452.28993,
              495.504,
              471.51387,
              502.864
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              473.55931,
              495.504,
              482.58801,
              502.864
            ],
            "text": "on"
          },
          {
            "bbox": [
              484.63345,
              495.504,
              503.72156,
              502.864
            ],
            "text": "gains"
          },
          {
            "bbox": [
              505.767,
              495.504,
              522.19444,
              502.864
            ],
            "text": "from"
          },
          {
            "bbox": [
              524.23988,
              495.504,
              535.4898,
              502.864
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          505.072,
          535.48181,
          512.432
        ],
        "id": "pdf-002-line-050",
        "source_page": 2,
        "text": "alienation of movable or immovable property, taxes on the total",
        "words": [
          {
            "bbox": [
              306.11288,
              505.072,
              340.2941,
              512.432
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              342.93879,
              505.072,
              349.89009,
              512.432
            ],
            "text": "of"
          },
          {
            "bbox": [
              352.53478,
              505.072,
              383.02462,
              512.432
            ],
            "text": "movable"
          },
          {
            "bbox": [
              385.66931,
              505.072,
              392.91624,
              512.432
            ],
            "text": "or"
          },
          {
            "bbox": [
              395.56093,
              505.072,
              434.64002,
              512.432
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              437.28471,
              505.072,
              469.69215,
              512.432
            ],
            "text": "property,"
          },
          {
            "bbox": [
              472.35282,
              505.072,
              491.58475,
              512.432
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              494.22944,
              505.072,
              503.25814,
              512.432
            ],
            "text": "on"
          },
          {
            "bbox": [
              505.90283,
              505.072,
              517.15275,
              512.432
            ],
            "text": "the"
          },
          {
            "bbox": [
              519.79744,
              505.072,
              535.48181,
              512.432
            ],
            "text": "total"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          514.64,
          535.48181,
          522.0
        ],
        "id": "pdf-002-line-052",
        "source_page": 2,
        "text": "amounts of wages or salaries paid by enterprises, as well as",
        "words": [
          {
            "bbox": [
              306.10489,
              514.64,
              337.19398,
              522.0
            ],
            "text": "amounts"
          },
          {
            "bbox": [
              340.90933,
              514.64,
              347.86063,
              522.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              351.57598,
              514.64,
              374.8109,
              522.0
            ],
            "text": "wages"
          },
          {
            "bbox": [
              378.52625,
              514.64,
              385.77318,
              522.0
            ],
            "text": "or"
          },
          {
            "bbox": [
              389.48853,
              514.64,
              416.55865,
              522.0
            ],
            "text": "salaries"
          },
          {
            "bbox": [
              420.274,
              514.64,
              435.81455,
              522.0
            ],
            "text": "paid"
          },
          {
            "bbox": [
              439.5299,
              514.64,
              448.26297,
              522.0
            ],
            "text": "by"
          },
          {
            "bbox": [
              451.97832,
              514.64,
              493.86989,
              522.0
            ],
            "text": "enterprises,"
          },
          {
            "bbox": [
              497.58524,
              514.64,
              505.87087,
              522.0
            ],
            "text": "as"
          },
          {
            "bbox": [
              509.58622,
              514.64,
              523.48083,
              522.0
            ],
            "text": "well"
          },
          {
            "bbox": [
              527.19618,
              514.64,
              535.48181,
              522.0
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          524.208,
          411.3252,
          531.568
        ],
        "id": "pdf-002-line-054",
        "source_page": 2,
        "text": "taxes on capital appreciation.",
        "words": [
          {
            "bbox": [
              306.10489,
              524.208,
              325.33682,
              531.568
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              327.55804,
              524.208,
              336.58674,
              531.568
            ],
            "text": "on"
          },
          {
            "bbox": [
              338.80796,
              524.208,
              362.48233,
              531.568
            ],
            "text": "capital"
          },
          {
            "bbox": [
              364.70355,
              524.208,
              411.3252,
              531.568
            ],
            "text": "appreciation."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          547.432,
          535.4898,
          554.792
        ],
        "id": "pdf-002-line-057",
        "source_page": 2,
        "text": "(3) The existing taxes to which this Convention shall apply are",
        "words": [
          {
            "bbox": [
              314.61424,
              547.432,
              323.1955,
              554.792
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.54456,
              547.432,
              338.86389,
              554.792
            ],
            "text": "The"
          },
          {
            "bbox": [
              341.21295,
              547.432,
              368.73051,
              554.792
            ],
            "text": "existing"
          },
          {
            "bbox": [
              371.07957,
              547.432,
              390.3115,
              554.792
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              392.65257,
              547.432,
              399.75568,
              554.792
            ],
            "text": "to"
          },
          {
            "bbox": [
              402.10474,
              547.432,
              423.11045,
              554.792
            ],
            "text": "which"
          },
          {
            "bbox": [
              425.45951,
              547.432,
              438.18758,
              554.792
            ],
            "text": "this"
          },
          {
            "bbox": [
              440.53664,
              547.432,
              481.38152,
              554.792
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              483.73058,
              547.432,
              500.00621,
              554.792
            ],
            "text": "shall"
          },
          {
            "bbox": [
              502.35527,
              547.432,
              521.89881,
              554.792
            ],
            "text": "apply"
          },
          {
            "bbox": [
              524.24787,
              547.432,
              535.4898,
              554.792
            ],
            "text": "are"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          557.0,
          350.20969,
          564.36
        ],
        "id": "pdf-002-line-059",
        "source_page": 2,
        "text": "in particular:",
        "words": [
          {
            "bbox": [
              306.11288,
              557.0,
              312.3291,
              564.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              314.55032,
              557.0,
              350.20969,
              564.36
            ],
            "text": "particular:"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          570.656,
          361.18795,
          578.016
        ],
        "id": "pdf-002-line-061",
        "source_page": 2,
        "text": "a) in Romania:",
        "words": [
          {
            "bbox": [
              306.12087,
              570.656,
              312.48091,
              578.016
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.86492,
              570.656,
              325.08114,
              578.016
            ],
            "text": "in"
          },
          {
            "bbox": [
              327.30236,
              570.656,
              361.18795,
              578.016
            ],
            "text": "Romania:"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          584.312,
          535.4898,
          591.672
        ],
        "id": "pdf-002-line-063",
        "source_page": 2,
        "text": "the tax on income derived by individuals ( impozitul pe venit-",
        "words": [
          {
            "bbox": [
              318.85693,
              584.312,
              330.10685,
              591.672
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.384,
              584.312,
              343.3303,
              591.672
            ],
            "text": "tax"
          },
          {
            "bbox": [
              345.60745,
              584.312,
              354.63615,
              591.672
            ],
            "text": "on"
          },
          {
            "bbox": [
              356.9133,
              584.312,
              383.11251,
              591.672
            ],
            "text": "income"
          },
          {
            "bbox": [
              385.38966,
              584.312,
              411.87651,
              591.672
            ],
            "text": "derived"
          },
          {
            "bbox": [
              414.15366,
              584.312,
              422.88673,
              591.672
            ],
            "text": "by"
          },
          {
            "bbox": [
              425.16388,
              584.312,
              462.90065,
              591.672
            ],
            "text": "individuals"
          },
          {
            "bbox": [
              465.1778,
              584.312,
              467.24721,
              591.672
            ],
            "text": "("
          },
          {
            "bbox": [
              469.52436,
              584.312,
              501.77999,
              591.672
            ],
            "text": "impozitul"
          },
          {
            "bbox": [
              504.05714,
              584.312,
              513.08584,
              591.672
            ],
            "text": "pe"
          },
          {
            "bbox": [
              515.36299,
              584.312,
              535.4898,
              591.672
            ],
            "text": "venit-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          593.88,
          429.98185,
          601.24
        ],
        "id": "pdf-002-line-065",
        "source_page": 2,
        "text": "ul obtinut de persoanele fizice),",
        "words": [
          {
            "bbox": [
              318.85693,
              593.88,
              325.07315,
              601.24
            ],
            "text": "ul"
          },
          {
            "bbox": [
              327.29437,
              593.88,
              352.31106,
              601.24
            ],
            "text": "obtinut"
          },
          {
            "bbox": [
              354.53228,
              593.88,
              363.56098,
              601.24
            ],
            "text": "de"
          },
          {
            "bbox": [
              365.7822,
              593.88,
              405.14094,
              601.24
            ],
            "text": "persoanele"
          },
          {
            "bbox": [
              407.36216,
              593.88,
              429.98185,
              601.24
            ],
            "text": "fizice),"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          607.536,
          452.32189,
          614.896
        ],
        "id": "pdf-002-line-067",
        "source_page": 2,
        "text": "the tax on profits (impozitul pe profit),",
        "words": [
          {
            "bbox": [
              318.86492,
              607.536,
              330.11484,
              614.896
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.32807,
              607.536,
              343.27437,
              614.896
            ],
            "text": "tax"
          },
          {
            "bbox": [
              345.49559,
              607.536,
              354.52429,
              614.896
            ],
            "text": "on"
          },
          {
            "bbox": [
              356.74551,
              607.536,
              379.38118,
              614.896
            ],
            "text": "profits"
          },
          {
            "bbox": [
              381.6024,
              607.536,
              415.92744,
              614.896
            ],
            "text": "(impozitul"
          },
          {
            "bbox": [
              418.14866,
              607.536,
              427.17736,
              614.896
            ],
            "text": "pe"
          },
          {
            "bbox": [
              429.39858,
              607.536,
              452.32189,
              614.896
            ],
            "text": "profit),"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          621.192,
          535.48181,
          628.552
        ],
        "id": "pdf-002-line-069",
        "source_page": 2,
        "text": "the tax on salaries and other similar remuneration (impozitul",
        "words": [
          {
            "bbox": [
              318.85693,
              621.192,
              330.10685,
              628.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.82345,
              621.192,
              343.76975,
              628.552
            ],
            "text": "tax"
          },
          {
            "bbox": [
              346.48635,
              621.192,
              355.51505,
              628.552
            ],
            "text": "on"
          },
          {
            "bbox": [
              358.23165,
              621.192,
              385.30177,
              628.552
            ],
            "text": "salaries"
          },
          {
            "bbox": [
              388.01837,
              621.192,
              401.48951,
              628.552
            ],
            "text": "and"
          },
          {
            "bbox": [
              404.20611,
              621.192,
              422.71095,
              628.552
            ],
            "text": "other"
          },
          {
            "bbox": [
              425.42755,
              621.192,
              448.51066,
              628.552
            ],
            "text": "similar"
          },
          {
            "bbox": [
              451.22726,
              621.192,
              498.44017,
              628.552
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              501.15677,
              621.192,
              535.48181,
              628.552
            ],
            "text": "(impozitul"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          630.768,
          449.80504,
          638.128
        ],
        "id": "pdf-002-line-071",
        "source_page": 2,
        "text": "pe salarii si alte remuneratii similare),",
        "words": [
          {
            "bbox": [
              318.85693,
              630.768,
              327.88563,
              638.128
            ],
            "text": "pe"
          },
          {
            "bbox": [
              330.10685,
              630.768,
              350.66512,
              638.128
            ],
            "text": "salarii"
          },
          {
            "bbox": [
              352.88634,
              630.768,
              358.65512,
              638.128
            ],
            "text": "si"
          },
          {
            "bbox": [
              360.87634,
              630.768,
              373.74823,
              638.128
            ],
            "text": "alte"
          },
          {
            "bbox": [
              375.96945,
              630.768,
              415.92744,
              638.128
            ],
            "text": "remuneratii"
          },
          {
            "bbox": [
              418.14866,
              630.768,
              449.80504,
              638.128
            ],
            "text": "similare),"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          644.424,
          535.4898,
          651.784
        ],
        "id": "pdf-002-line-073",
        "source_page": 2,
        "text": "the tax on agricultural income (impozitul pe venitul agricol)",
        "words": [
          {
            "bbox": [
              318.85693,
              644.424,
              330.10685,
              651.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              333.49461,
              644.424,
              344.44091,
              651.784
            ],
            "text": "tax"
          },
          {
            "bbox": [
              347.82867,
              644.424,
              356.85737,
              651.784
            ],
            "text": "on"
          },
          {
            "bbox": [
              360.24513,
              644.424,
              399.74769,
              651.784
            ],
            "text": "agricultural"
          },
          {
            "bbox": [
              403.13545,
              644.424,
              429.32667,
              651.784
            ],
            "text": "income"
          },
          {
            "bbox": [
              432.71443,
              644.424,
              467.03947,
              651.784
            ],
            "text": "(impozitul"
          },
          {
            "bbox": [
              470.42723,
              644.424,
              479.45593,
              651.784
            ],
            "text": "pe"
          },
          {
            "bbox": [
              482.84369,
              644.424,
              506.07861,
              651.784
            ],
            "text": "venitul"
          },
          {
            "bbox": [
              509.46637,
              644.424,
              535.4898,
              651.784
            ],
            "text": "agricol)"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          653.992,
          332.32807,
          661.352
        ],
        "id": "pdf-002-line-075",
        "source_page": 2,
        "text": "and",
        "words": [
          {
            "bbox": [
              318.85693,
              653.992,
              332.32807,
              661.352
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          667.648,
          480.31086,
          675.008
        ],
        "id": "pdf-002-line-077",
        "source_page": 2,
        "text": "the tax on dividends (impozitul pe dividende),",
        "words": [
          {
            "bbox": [
              318.85693,
              667.648,
              330.10685,
              675.008
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.32807,
              667.648,
              343.27437,
              675.008
            ],
            "text": "tax"
          },
          {
            "bbox": [
              345.49559,
              667.648,
              354.52429,
              675.008
            ],
            "text": "on"
          },
          {
            "bbox": [
              356.74551,
              667.648,
              391.23035,
              675.008
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              393.45157,
              667.648,
              427.76862,
              675.008
            ],
            "text": "(impozitul"
          },
          {
            "bbox": [
              429.98984,
              667.648,
              439.01854,
              675.008
            ],
            "text": "pe"
          },
          {
            "bbox": [
              441.23976,
              667.648,
              480.31086,
              675.008
            ],
            "text": "dividende),"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          681.304,
          471.55382,
          688.664
        ],
        "id": "pdf-002-line-079",
        "source_page": 2,
        "text": "(hereinafter referred to as “Romanian tax”);",
        "words": [
          {
            "bbox": [
              318.85693,
              681.304,
              358.95075,
              688.664
            ],
            "text": "(hereinafter"
          },
          {
            "bbox": [
              361.17197,
              681.304,
              389.12099,
              688.664
            ],
            "text": "referred"
          },
          {
            "bbox": [
              391.34221,
              681.304,
              398.44532,
              688.664
            ],
            "text": "to"
          },
          {
            "bbox": [
              400.66654,
              681.304,
              408.95217,
              688.664
            ],
            "text": "as"
          },
          {
            "bbox": [
              411.17339,
              681.304,
              450.69193,
              688.664
            ],
            "text": "“Romanian"
          },
          {
            "bbox": [
              452.91315,
              681.304,
              471.55382,
              688.664
            ],
            "text": "tax”);"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          694.96,
          447.30417,
          702.32
        ],
        "id": "pdf-002-line-081",
        "source_page": 2,
        "text": "b) in the Federal Republic of Germany:",
        "words": [
          {
            "bbox": [
              306.12087,
              694.96,
              312.92835,
              702.32
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.86492,
              694.96,
              325.07315,
              702.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              327.29437,
              694.96,
              338.54429,
              702.32
            ],
            "text": "the"
          },
          {
            "bbox": [
              340.76551,
              694.96,
              367.39618,
              702.32
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              369.6174,
              694.96,
              401.13795,
              702.32
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              403.35917,
              694.96,
              410.31047,
              702.32
            ],
            "text": "of"
          },
          {
            "bbox": [
              412.53169,
              694.96,
              447.30417,
              702.32
            ],
            "text": "Germany:"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          708.616,
          444.65948,
          715.976
        ],
        "id": "pdf-002-line-083",
        "source_page": 2,
        "text": "the income tax (Einkommensteuer),",
        "words": [
          {
            "bbox": [
              318.85693,
              708.616,
              330.10685,
              715.976
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.32807,
              708.616,
              358.52728,
              715.976
            ],
            "text": "income"
          },
          {
            "bbox": [
              360.7485,
              708.616,
              371.6948,
              715.976
            ],
            "text": "tax"
          },
          {
            "bbox": [
              373.91602,
              708.616,
              444.65948,
              715.976
            ],
            "text": "(Einkommensteuer),"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          722.272,
          463.56382,
          729.632
        ],
        "id": "pdf-002-line-085",
        "source_page": 2,
        "text": "the corporation tax (Körperschaftsteuer),",
        "words": [
          {
            "bbox": [
              318.84894,
              722.272,
              330.09886,
              729.632
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.32008,
              722.272,
              373.4526,
              729.632
            ],
            "text": "corporation"
          },
          {
            "bbox": [
              375.67382,
              722.272,
              386.62012,
              729.632
            ],
            "text": "tax"
          },
          {
            "bbox": [
              388.84134,
              722.272,
              463.56382,
              729.632
            ],
            "text": "(Körperschaftsteuer),"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          735.928,
          440.62453,
          743.288
        ],
        "id": "pdf-002-line-087",
        "source_page": 2,
        "text": "the trade tax (Gewerbesteuer) and",
        "words": [
          {
            "bbox": [
              318.85693,
              735.928,
              330.10685,
              743.288
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.32807,
              735.928,
              350.82492,
              743.288
            ],
            "text": "trade"
          },
          {
            "bbox": [
              353.04614,
              735.928,
              363.99244,
              743.288
            ],
            "text": "tax"
          },
          {
            "bbox": [
              366.21366,
              735.928,
              424.93217,
              743.288
            ],
            "text": "(Gewerbesteuer)"
          },
          {
            "bbox": [
              427.15339,
              735.928,
              440.62453,
              743.288
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          749.584,
          434.27248,
          756.944
        ],
        "id": "pdf-002-line-089",
        "source_page": 2,
        "text": "the capital tax (Vermögensteuer)",
        "words": [
          {
            "bbox": [
              318.85693,
              749.584,
              330.10685,
              756.944
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.32807,
              749.584,
              356.00244,
              756.944
            ],
            "text": "capital"
          },
          {
            "bbox": [
              358.22366,
              749.584,
              369.16996,
              756.944
            ],
            "text": "tax"
          },
          {
            "bbox": [
              371.39118,
              749.584,
              434.27248,
              756.944
            ],
            "text": "(Vermögensteuer)"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          763.24,
          465.38554,
          770.6
        ],
        "id": "pdf-002-line-091",
        "source_page": 2,
        "text": "including the supplements levied thereon",
        "words": [
          {
            "bbox": [
              318.84894,
              763.24,
              351.11256,
              770.6
            ],
            "text": "including"
          },
          {
            "bbox": [
              353.33378,
              763.24,
              364.5837,
              770.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.80492,
              763.24,
              412.85129,
              770.6
            ],
            "text": "supplements"
          },
          {
            "bbox": [
              415.07251,
              763.24,
              435.9344,
              770.6
            ],
            "text": "levied"
          },
          {
            "bbox": [
              438.15562,
              763.24,
              465.38554,
              770.6
            ],
            "text": "thereon"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          776.896,
          464.00327,
          784.256
        ],
        "id": "pdf-002-line-093",
        "source_page": 2,
        "text": "(hereinafter referred to as “German tax”).",
        "words": [
          {
            "bbox": [
              318.85693,
              776.896,
              358.95075,
              784.256
            ],
            "text": "(hereinafter"
          },
          {
            "bbox": [
              361.17197,
              776.896,
              389.12099,
              784.256
            ],
            "text": "referred"
          },
          {
            "bbox": [
              391.34221,
              776.896,
              398.44532,
              784.256
            ],
            "text": "to"
          },
          {
            "bbox": [
              400.66654,
              776.896,
              408.95217,
              784.256
            ],
            "text": "as"
          },
          {
            "bbox": [
              411.17339,
              776.896,
              443.14138,
              784.256
            ],
            "text": "“German"
          },
          {
            "bbox": [
              445.3626,
              776.896,
              464.00327,
              784.256
            ],
            "text": "tax”)."
          }
        ]
      },
      {
        "bbox": [
          310.60377,
          79.856,
          531.9441,
          87.216
        ],
        "id": "pdf-003-line-004",
        "source_page": 3,
        "text": "(4) The Convention shall apply also to any identical or substan-",
        "words": [
          {
            "bbox": [
              310.60377,
              79.856,
              319.20651,
              87.216
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              321.12891,
              79.856,
              334.48158,
              87.216
            ],
            "text": "The"
          },
          {
            "bbox": [
              336.40398,
              79.856,
              377.34309,
              87.216
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              379.26549,
              79.856,
              395.58186,
              87.216
            ],
            "text": "shall"
          },
          {
            "bbox": [
              397.50426,
              79.856,
              417.08871,
              87.216
            ],
            "text": "apply"
          },
          {
            "bbox": [
              419.01111,
              79.856,
              433.61334,
              87.216
            ],
            "text": "also"
          },
          {
            "bbox": [
              435.53574,
              79.856,
              442.65663,
              87.216
            ],
            "text": "to"
          },
          {
            "bbox": [
              444.57903,
              79.856,
              457.33896,
              87.216
            ],
            "text": "any"
          },
          {
            "bbox": [
              459.26136,
              79.856,
              489.22677,
              87.216
            ],
            "text": "identical"
          },
          {
            "bbox": [
              491.14917,
              79.856,
              498.41424,
              87.216
            ],
            "text": "or"
          },
          {
            "bbox": [
              500.33664,
              79.856,
              531.9441,
              87.216
            ],
            "text": "substan-"
          }
        ]
      },
      {
        "bbox": [
          302.17725,
          89.424,
          531.96012,
          96.784
        ],
        "id": "pdf-003-line-006",
        "source_page": 3,
        "text": "tially similar taxes which are imposed after the date of signature",
        "words": [
          {
            "bbox": [
              302.17725,
              89.424,
              318.25332,
              96.784
            ],
            "text": "tially"
          },
          {
            "bbox": [
              320.7204,
              89.424,
              343.85328,
              96.784
            ],
            "text": "similar"
          },
          {
            "bbox": [
              346.32036,
              89.424,
              365.60043,
              96.784
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              368.06751,
              89.424,
              389.11779,
              96.784
            ],
            "text": "which"
          },
          {
            "bbox": [
              391.58487,
              89.424,
              402.85494,
              96.784
            ],
            "text": "are"
          },
          {
            "bbox": [
              405.32202,
              89.424,
              436.25664,
              96.784
            ],
            "text": "imposed"
          },
          {
            "bbox": [
              438.72372,
              89.424,
              454.8879,
              96.784
            ],
            "text": "after"
          },
          {
            "bbox": [
              457.35498,
              89.424,
              468.63306,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              471.10014,
              89.424,
              486.97596,
              96.784
            ],
            "text": "date"
          },
          {
            "bbox": [
              489.44304,
              89.424,
              496.41174,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              498.87882,
              89.424,
              531.96012,
              96.784
            ],
            "text": "signature"
          }
        ]
      },
      {
        "bbox": [
          302.19327,
          98.992,
          531.864,
          106.352
        ],
        "id": "pdf-003-line-008",
        "source_page": 3,
        "text": "of the Convention in addition to, or in place of, the existing taxes.",
        "words": [
          {
            "bbox": [
              302.19327,
              98.992,
              309.05784,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              311.03631,
              98.992,
              322.31439,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              324.29286,
              98.992,
              365.23197,
              106.352
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              367.21044,
              98.992,
              373.44222,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              375.42069,
              98.992,
              404.35281,
              106.352
            ],
            "text": "addition"
          },
          {
            "bbox": [
              406.33128,
              98.992,
              415.67895,
              106.352
            ],
            "text": "to,"
          },
          {
            "bbox": [
              417.57732,
              98.992,
              424.84239,
              106.352
            ],
            "text": "or"
          },
          {
            "bbox": [
              426.82086,
              98.992,
              433.05264,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              435.03111,
              98.992,
              454.46337,
              106.352
            ],
            "text": "place"
          },
          {
            "bbox": [
              456.44184,
              98.992,
              465.63732,
              106.352
            ],
            "text": "of,"
          },
          {
            "bbox": [
              467.61579,
              98.992,
              478.89387,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              480.87234,
              98.992,
              508.45878,
              106.352
            ],
            "text": "existing"
          },
          {
            "bbox": [
              510.43725,
              98.992,
              531.864,
              106.352
            ],
            "text": "taxes."
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          108.56,
          531.92007,
          115.92
        ],
        "id": "pdf-003-line-010",
        "source_page": 3,
        "text": "The competent authorities of the Contracting States shall notify",
        "words": [
          {
            "bbox": [
              302.09715,
              108.56,
              315.44982,
              115.92
            ],
            "text": "The"
          },
          {
            "bbox": [
              318.13317,
              108.56,
              356.70933,
              115.92
            ],
            "text": "competent"
          },
          {
            "bbox": [
              359.39268,
              108.56,
              396.77535,
              115.92
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              399.4587,
              108.56,
              406.4274,
              115.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              409.11075,
              108.56,
              420.32475,
              115.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.0081,
              108.56,
              464.9805,
              115.92
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              467.66385,
              108.56,
              490.50837,
              115.92
            ],
            "text": "States"
          },
          {
            "bbox": [
              493.19172,
              108.56,
              509.50809,
              115.92
            ],
            "text": "shall"
          },
          {
            "bbox": [
              512.19144,
              108.56,
              531.92007,
              115.92
            ],
            "text": "notify"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          118.128,
          531.92808,
          125.488
        ],
        "id": "pdf-003-line-012",
        "source_page": 3,
        "text": "each other the significant changes which have been made in their",
        "words": [
          {
            "bbox": [
              302.09715,
              118.128,
              319.45482,
              125.488
            ],
            "text": "each"
          },
          {
            "bbox": [
              321.24906,
              118.128,
              339.79221,
              125.488
            ],
            "text": "other"
          },
          {
            "bbox": [
              341.58645,
              118.128,
              352.86453,
              125.488
            ],
            "text": "the"
          },
          {
            "bbox": [
              354.65877,
              118.128,
              391.00014,
              125.488
            ],
            "text": "significant"
          },
          {
            "bbox": [
              392.79438,
              118.128,
              423.11223,
              125.488
            ],
            "text": "changes"
          },
          {
            "bbox": [
              424.90647,
              118.128,
              445.95675,
              125.488
            ],
            "text": "which"
          },
          {
            "bbox": [
              447.75099,
              118.128,
              464.81229,
              125.488
            ],
            "text": "have"
          },
          {
            "bbox": [
              466.60653,
              118.128,
              484.41276,
              125.488
            ],
            "text": "been"
          },
          {
            "bbox": [
              486.207,
              118.128,
              506.38419,
              125.488
            ],
            "text": "made"
          },
          {
            "bbox": [
              508.17843,
              118.128,
              514.41021,
              125.488
            ],
            "text": "in"
          },
          {
            "bbox": [
              516.20445,
              118.128,
              531.92808,
              125.488
            ],
            "text": "their"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          127.696,
          390.47949,
          135.056
        ],
        "id": "pdf-003-line-014",
        "source_page": 3,
        "text": "respective taxation laws.",
        "words": [
          {
            "bbox": [
              302.16123,
              127.696,
              339.02325,
              135.056
            ],
            "text": "respective"
          },
          {
            "bbox": [
              341.25003,
              127.696,
              369.87777,
              135.056
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              372.10455,
              127.696,
              390.47949,
              135.056
            ],
            "text": "laws."
          }
        ]
      },
      {
        "bbox": [
          401.33304,
          153.784,
          432.75627,
          161.168
        ],
        "id": "pdf-003-line-016",
        "source_page": 3,
        "text": "Article 3",
        "words": [
          {
            "bbox": [
              401.33304,
              153.784,
              426.07593,
              161.168
            ],
            "text": "Article"
          },
          {
            "bbox": [
              428.30271,
              153.784,
              432.75627,
              161.168
            ],
            "text": "3"
          }
        ]
      },
      {
        "bbox": [
          380.61117,
          167.616,
          453.46212,
          175.0
        ],
        "id": "pdf-003-line-018",
        "source_page": 3,
        "text": "General Definitions",
        "words": [
          {
            "bbox": [
              380.61117,
              167.616,
              410.33628,
              175.0
            ],
            "text": "General"
          },
          {
            "bbox": [
              412.56306,
              167.616,
              453.46212,
              175.0
            ],
            "text": "Definitions"
          }
        ]
      },
      {
        "bbox": [
          310.64382,
          181.448,
          531.88002,
          188.808
        ],
        "id": "pdf-003-line-020",
        "source_page": 3,
        "text": "(1) For the purposes of this Convention, unless the context",
        "words": [
          {
            "bbox": [
              310.64382,
              181.448,
              319.24656,
              188.808
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              322.81101,
              181.448,
              334.67382,
              188.808
            ],
            "text": "For"
          },
          {
            "bbox": [
              338.23827,
              181.448,
              349.51635,
              188.808
            ],
            "text": "the"
          },
          {
            "bbox": [
              353.0808,
              181.448,
              386.54658,
              188.808
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              390.11103,
              181.448,
              397.07973,
              188.808
            ],
            "text": "of"
          },
          {
            "bbox": [
              400.64418,
              181.448,
              413.40411,
              188.808
            ],
            "text": "this"
          },
          {
            "bbox": [
              416.96856,
              181.448,
              460.13445,
              188.808
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              463.6989,
              181.448,
              486.69561,
              188.808
            ],
            "text": "unless"
          },
          {
            "bbox": [
              490.18797,
              181.448,
              501.46605,
              188.808
            ],
            "text": "the"
          },
          {
            "bbox": [
              505.0305,
              181.448,
              531.88002,
              188.808
            ],
            "text": "context"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          191.016,
          370.18215,
          198.376
        ],
        "id": "pdf-003-line-022",
        "source_page": 3,
        "text": "otherwise requires:",
        "words": [
          {
            "bbox": [
              302.11317,
              191.016,
              336.80448,
              198.376
            ],
            "text": "otherwise"
          },
          {
            "bbox": [
              339.03126,
              191.016,
              370.18215,
              198.376
            ],
            "text": "requires:"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          204.848,
          531.90405,
          212.208
        ],
        "id": "pdf-003-line-024",
        "source_page": 3,
        "text": "a) the term “Romania” means the state territory of Romania,",
        "words": [
          {
            "bbox": [
              302.16123,
              204.848,
              308.52918,
              212.208
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.92116,
              204.848,
              326.13516,
              212.208
            ],
            "text": "the"
          },
          {
            "bbox": [
              329.81976,
              204.848,
              346.14414,
              212.208
            ],
            "text": "term"
          },
          {
            "bbox": [
              349.82073,
              204.848,
              388.38087,
              212.208
            ],
            "text": "“Romania”"
          },
          {
            "bbox": [
              392.06547,
              204.848,
              415.95129,
              212.208
            ],
            "text": "means"
          },
          {
            "bbox": [
              419.63589,
              204.848,
              430.91397,
              212.208
            ],
            "text": "the"
          },
          {
            "bbox": [
              434.59857,
              204.848,
              452.25261,
              212.208
            ],
            "text": "state"
          },
          {
            "bbox": [
              455.87313,
              204.848,
              483.60375,
              212.208
            ],
            "text": "territory"
          },
          {
            "bbox": [
              487.28835,
              204.848,
              494.25705,
              212.208
            ],
            "text": "of"
          },
          {
            "bbox": [
              497.94165,
              204.848,
              531.90405,
              212.208
            ],
            "text": "Romania,"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          214.416,
          531.92007,
          221.776
        ],
        "id": "pdf-003-line-026",
        "source_page": 3,
        "text": "including its territorial sea and air space over the territory and",
        "words": [
          {
            "bbox": [
              314.90514,
              214.416,
              347.24952,
              221.776
            ],
            "text": "including"
          },
          {
            "bbox": [
              349.28406,
              214.416,
              357.51033,
              221.776
            ],
            "text": "its"
          },
          {
            "bbox": [
              359.54487,
              214.416,
              391.1283,
              221.776
            ],
            "text": "territorial"
          },
          {
            "bbox": [
              393.16284,
              214.416,
              405.77058,
              221.776
            ],
            "text": "sea"
          },
          {
            "bbox": [
              407.80512,
              214.416,
              421.30998,
              221.776
            ],
            "text": "and"
          },
          {
            "bbox": [
              423.34452,
              214.416,
              432.09144,
              221.776
            ],
            "text": "air"
          },
          {
            "bbox": [
              434.12598,
              214.416,
              455.78502,
              221.776
            ],
            "text": "space"
          },
          {
            "bbox": [
              457.73145,
              214.416,
              473.30289,
              221.776
            ],
            "text": "over"
          },
          {
            "bbox": [
              475.33743,
              214.416,
              486.61551,
              221.776
            ],
            "text": "the"
          },
          {
            "bbox": [
              488.65005,
              214.416,
              516.38067,
              221.776
            ],
            "text": "territory"
          },
          {
            "bbox": [
              518.41521,
              214.416,
              531.92007,
              221.776
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          223.976,
          531.90405,
          231.344
        ],
        "id": "pdf-003-line-028",
        "source_page": 3,
        "text": "the territorial sea over which Romania exercises sovereignty,",
        "words": [
          {
            "bbox": [
              314.92116,
              223.984,
              326.19924,
              231.344
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.4901,
              223.984,
              359.98542,
              231.344
            ],
            "text": "territorial"
          },
          {
            "bbox": [
              362.27628,
              223.976,
              374.88402,
              231.336
            ],
            "text": "sea"
          },
          {
            "bbox": [
              377.17488,
              223.976,
              392.74632,
              231.336
            ],
            "text": "over"
          },
          {
            "bbox": [
              395.03718,
              223.976,
              416.08746,
              231.336
            ],
            "text": "which"
          },
          {
            "bbox": [
              418.37832,
              223.976,
              450.11394,
              231.336
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              452.4048,
              223.976,
              486.15093,
              231.336
            ],
            "text": "exercises"
          },
          {
            "bbox": [
              488.44179,
              223.976,
              531.90405,
              231.336
            ],
            "text": "sovereignty,"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          233.544,
          531.88002,
          240.904
        ],
        "id": "pdf-003-line-030",
        "source_page": 3,
        "text": "as well as the contiguous zone and the continental shelf and",
        "words": [
          {
            "bbox": [
              314.90514,
              233.544,
              323.21151,
              240.904
            ],
            "text": "as"
          },
          {
            "bbox": [
              325.58247,
              233.544,
              339.50385,
              240.904
            ],
            "text": "well"
          },
          {
            "bbox": [
              341.87481,
              233.544,
              350.18118,
              240.904
            ],
            "text": "as"
          },
          {
            "bbox": [
              352.55214,
              233.544,
              363.83022,
              240.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.20118,
              233.544,
              405.89073,
              240.904
            ],
            "text": "contiguous"
          },
          {
            "bbox": [
              408.26169,
              233.544,
              425.45916,
              240.904
            ],
            "text": "zone"
          },
          {
            "bbox": [
              427.83012,
              233.544,
              441.33498,
              240.904
            ],
            "text": "and"
          },
          {
            "bbox": [
              443.70594,
              233.544,
              454.98402,
              240.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              457.35498,
              233.544,
              496.72413,
              240.904
            ],
            "text": "continental"
          },
          {
            "bbox": [
              499.09509,
              233.544,
              516.0042,
              240.904
            ],
            "text": "shelf"
          },
          {
            "bbox": [
              518.37516,
              233.544,
              531.88002,
              240.904
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          243.112,
          531.864,
          250.472
        ],
        "id": "pdf-003-line-032",
        "source_page": 3,
        "text": "the exclusive economic zone over which Romania exercises,",
        "words": [
          {
            "bbox": [
              314.88111,
              243.112,
              326.15919,
              250.472
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.45005,
              243.112,
              361.52334,
              250.472
            ],
            "text": "exclusive"
          },
          {
            "bbox": [
              363.8142,
              243.112,
              398.97009,
              250.472
            ],
            "text": "economic"
          },
          {
            "bbox": [
              401.18085,
              243.112,
              418.37832,
              250.472
            ],
            "text": "zone"
          },
          {
            "bbox": [
              420.66918,
              243.112,
              436.24062,
              250.472
            ],
            "text": "over"
          },
          {
            "bbox": [
              438.53148,
              243.112,
              459.58176,
              250.472
            ],
            "text": "which"
          },
          {
            "bbox": [
              461.87262,
              243.112,
              493.60824,
              250.472
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              495.8991,
              243.112,
              531.864,
              250.472
            ],
            "text": "exercises,"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          252.68,
          531.91206,
          260.04
        ],
        "id": "pdf-003-line-034",
        "source_page": 3,
        "text": "in accordance with its legislation and with the rules and prin-",
        "words": [
          {
            "bbox": [
              314.86509,
              252.68,
              321.09687,
              260.04
            ],
            "text": "in"
          },
          {
            "bbox": [
              323.34768,
              252.68,
              365.62446,
              260.04
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              367.87527,
              252.68,
              382.69377,
              260.04
            ],
            "text": "with"
          },
          {
            "bbox": [
              384.94458,
              252.68,
              393.25095,
              260.04
            ],
            "text": "its"
          },
          {
            "bbox": [
              395.50176,
              252.68,
              431.33049,
              260.04
            ],
            "text": "legislation"
          },
          {
            "bbox": [
              433.5813,
              252.68,
              447.08616,
              260.04
            ],
            "text": "and"
          },
          {
            "bbox": [
              449.33697,
              252.68,
              464.15547,
              260.04
            ],
            "text": "with"
          },
          {
            "bbox": [
              466.40628,
              252.68,
              477.68436,
              260.04
            ],
            "text": "the"
          },
          {
            "bbox": [
              479.93517,
              252.68,
              497.14065,
              260.04
            ],
            "text": "rules"
          },
          {
            "bbox": [
              499.39146,
              252.68,
              512.89632,
              260.04
            ],
            "text": "and"
          },
          {
            "bbox": [
              515.14713,
              252.68,
              531.91206,
              260.04
            ],
            "text": "prin-"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          262.248,
          531.92808,
          269.608
        ],
        "id": "pdf-003-line-036",
        "source_page": 3,
        "text": "ciples of international law, sovereign rights and jurisdiction;",
        "words": [
          {
            "bbox": [
              314.91315,
              262.248,
              335.77119,
              269.608
            ],
            "text": "ciples"
          },
          {
            "bbox": [
              338.86305,
              262.248,
              345.83175,
              269.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              348.92361,
              262.248,
              392.83443,
              269.608
            ],
            "text": "international"
          },
          {
            "bbox": [
              395.92629,
              262.248,
              410.29623,
              269.608
            ],
            "text": "law,"
          },
          {
            "bbox": [
              413.38809,
              262.248,
              448.03134,
              269.608
            ],
            "text": "sovereign"
          },
          {
            "bbox": [
              451.1232,
              262.248,
              471.1482,
              269.608
            ],
            "text": "rights"
          },
          {
            "bbox": [
              474.24006,
              262.248,
              487.74492,
              269.608
            ],
            "text": "and"
          },
          {
            "bbox": [
              490.83678,
              262.248,
              531.92808,
              269.608
            ],
            "text": "jurisdiction;"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          295.216,
          531.91206,
          302.576
        ],
        "id": "pdf-003-line-040",
        "source_page": 3,
        "text": "b) the term “Federal Republic of Germany” means the territory",
        "words": [
          {
            "bbox": [
              302.16123,
              295.216,
              308.97774,
              302.576
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.92116,
              295.216,
              326.13516,
              302.576
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.87458,
              295.216,
              345.19896,
              302.576
            ],
            "text": "term"
          },
          {
            "bbox": [
              347.93037,
              295.216,
              378.03996,
              302.576
            ],
            "text": "“Federal"
          },
          {
            "bbox": [
              380.77938,
              295.216,
              412.37082,
              302.576
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              415.11024,
              295.216,
              422.07894,
              302.576
            ],
            "text": "of"
          },
          {
            "bbox": [
              424.81836,
              295.216,
              460.79928,
              302.576
            ],
            "text": "Germany”"
          },
          {
            "bbox": [
              463.5387,
              295.216,
              487.42452,
              302.576
            ],
            "text": "means"
          },
          {
            "bbox": [
              490.16394,
              295.216,
              501.44202,
              302.576
            ],
            "text": "the"
          },
          {
            "bbox": [
              504.18144,
              295.216,
              531.91206,
              302.576
            ],
            "text": "territory"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          304.784,
          531.91206,
          312.144
        ],
        "id": "pdf-003-line-042",
        "source_page": 3,
        "text": "of the Federal Republic of Germany, as well as the area of the",
        "words": [
          {
            "bbox": [
              314.91315,
              304.784,
              321.88185,
              312.144
            ],
            "text": "of"
          },
          {
            "bbox": [
              323.81226,
              304.784,
              335.09034,
              312.144
            ],
            "text": "the"
          },
          {
            "bbox": [
              337.02075,
              304.784,
              363.63798,
              312.144
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              365.56839,
              304.784,
              397.15983,
              312.144
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              399.09024,
              304.784,
              406.05894,
              312.144
            ],
            "text": "of"
          },
          {
            "bbox": [
              407.98935,
              304.784,
              442.84086,
              312.144
            ],
            "text": "Germany,"
          },
          {
            "bbox": [
              444.77127,
              304.784,
              453.07764,
              312.144
            ],
            "text": "as"
          },
          {
            "bbox": [
              455.00805,
              304.784,
              468.92943,
              312.144
            ],
            "text": "well"
          },
          {
            "bbox": [
              470.78775,
              304.784,
              479.09412,
              312.144
            ],
            "text": "as"
          },
          {
            "bbox": [
              481.02453,
              304.784,
              492.30261,
              312.144
            ],
            "text": "the"
          },
          {
            "bbox": [
              494.23302,
              304.784,
              509.80446,
              312.144
            ],
            "text": "area"
          },
          {
            "bbox": [
              511.73487,
              304.784,
              518.70357,
              312.144
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.63398,
              304.784,
              531.91206,
              312.144
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          314.352,
          531.88002,
          321.712
        ],
        "id": "pdf-003-line-044",
        "source_page": 3,
        "text": "seabed, its subsoil and the superjacent water column adja-",
        "words": [
          {
            "bbox": [
              314.91315,
              314.352,
              343.5489,
              321.712
            ],
            "text": "seabed,"
          },
          {
            "bbox": [
              346.5126,
              314.352,
              354.81897,
              321.712
            ],
            "text": "its"
          },
          {
            "bbox": [
              357.78267,
              314.352,
              383.05422,
              321.712
            ],
            "text": "subsoil"
          },
          {
            "bbox": [
              386.01792,
              314.352,
              399.52278,
              321.712
            ],
            "text": "and"
          },
          {
            "bbox": [
              402.48648,
              314.352,
              413.76456,
              321.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              416.72826,
              314.352,
              458.56449,
              321.712
            ],
            "text": "superjacent"
          },
          {
            "bbox": [
              461.52819,
              314.352,
              481.38498,
              321.712
            ],
            "text": "water"
          },
          {
            "bbox": [
              484.34868,
              314.352,
              510.66954,
              321.712
            ],
            "text": "column"
          },
          {
            "bbox": [
              513.63324,
              314.352,
              531.88002,
              321.712
            ],
            "text": "adja-"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          323.92,
          531.87201,
          331.28
        ],
        "id": "pdf-003-line-046",
        "source_page": 3,
        "text": "cent to the territorial sea, insofar as the Federal Republic of",
        "words": [
          {
            "bbox": [
              314.88111,
              323.92,
              330.46056,
              331.28
            ],
            "text": "cent"
          },
          {
            "bbox": [
              333.23202,
              323.92,
              340.35291,
              331.28
            ],
            "text": "to"
          },
          {
            "bbox": [
              343.12437,
              323.92,
              354.40245,
              331.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              357.17391,
              323.92,
              388.68525,
              331.28
            ],
            "text": "territorial"
          },
          {
            "bbox": [
              391.45671,
              323.92,
              406.29123,
              331.28
            ],
            "text": "sea,"
          },
          {
            "bbox": [
              409.06269,
              323.92,
              433.23687,
              331.28
            ],
            "text": "insofar"
          },
          {
            "bbox": [
              436.00833,
              323.92,
              444.3147,
              331.28
            ],
            "text": "as"
          },
          {
            "bbox": [
              447.08616,
              323.92,
              458.36424,
              331.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              461.1357,
              323.92,
              487.83303,
              331.28
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              490.60449,
              323.92,
              522.13185,
              331.28
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              524.90331,
              323.92,
              531.87201,
              331.28
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          333.488,
          531.864,
          340.848
        ],
        "id": "pdf-003-line-048",
        "source_page": 3,
        "text": "Germany exercises there sovereign rights and jurisdiction in",
        "words": [
          {
            "bbox": [
              314.8731,
              333.488,
              347.49783,
              340.848
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              350.22924,
              333.488,
              384.03945,
              340.848
            ],
            "text": "exercises"
          },
          {
            "bbox": [
              386.77086,
              333.488,
              405.01764,
              340.848
            ],
            "text": "there"
          },
          {
            "bbox": [
              407.74905,
              333.488,
              442.3923,
              340.848
            ],
            "text": "sovereign"
          },
          {
            "bbox": [
              445.12371,
              333.488,
              465.14871,
              340.848
            ],
            "text": "rights"
          },
          {
            "bbox": [
              467.88012,
              333.488,
              481.38498,
              340.848
            ],
            "text": "and"
          },
          {
            "bbox": [
              484.11639,
              333.488,
              522.98091,
              340.848
            ],
            "text": "jurisdiction"
          },
          {
            "bbox": [
              525.63222,
              333.488,
              531.864,
              340.848
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          343.056,
          531.93609,
          350.416
        ],
        "id": "pdf-003-line-050",
        "source_page": 3,
        "text": "conformity with international law and its national legislation",
        "words": [
          {
            "bbox": [
              314.86509,
              343.056,
              352.98468,
              350.416
            ],
            "text": "conformity"
          },
          {
            "bbox": [
              356.16465,
              343.056,
              370.98315,
              350.416
            ],
            "text": "with"
          },
          {
            "bbox": [
              374.16312,
              343.056,
              418.07394,
              350.416
            ],
            "text": "international"
          },
          {
            "bbox": [
              421.25391,
              343.056,
              433.33299,
              350.416
            ],
            "text": "law"
          },
          {
            "bbox": [
              436.50495,
              343.056,
              450.00981,
              350.416
            ],
            "text": "and"
          },
          {
            "bbox": [
              453.18978,
              343.056,
              461.49615,
              350.416
            ],
            "text": "its"
          },
          {
            "bbox": [
              464.67612,
              343.056,
              492.86331,
              350.416
            ],
            "text": "national"
          },
          {
            "bbox": [
              496.04328,
              343.056,
              531.93609,
              350.416
            ],
            "text": "legislation"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          352.624,
          531.92007,
          359.984
        ],
        "id": "pdf-003-line-052",
        "source_page": 3,
        "text": "for the purpose of exploring, exploiting, conserving and man-",
        "words": [
          {
            "bbox": [
              314.93718,
              352.624,
              324.49311,
              359.984
            ],
            "text": "for"
          },
          {
            "bbox": [
              326.51163,
              352.624,
              337.78971,
              359.984
            ],
            "text": "the"
          },
          {
            "bbox": [
              339.80823,
              352.624,
              369.33309,
              359.984
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              371.35161,
              352.624,
              378.32031,
              359.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              380.33883,
              352.624,
              415.6389,
              359.984
            ],
            "text": "exploring,"
          },
          {
            "bbox": [
              417.65742,
              352.624,
              454.50342,
              359.984
            ],
            "text": "exploiting,"
          },
          {
            "bbox": [
              456.52194,
              352.624,
              495.68283,
              359.984
            ],
            "text": "conserving"
          },
          {
            "bbox": [
              497.70135,
              352.624,
              511.20621,
              359.984
            ],
            "text": "and"
          },
          {
            "bbox": [
              513.22473,
              352.624,
              531.92007,
              359.984
            ],
            "text": "man-"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          362.192,
          488.03328,
          369.552
        ],
        "id": "pdf-003-line-054",
        "source_page": 3,
        "text": "aging the living and non-living natural resources;",
        "words": [
          {
            "bbox": [
              314.92116,
              362.192,
              334.64979,
              369.552
            ],
            "text": "aging"
          },
          {
            "bbox": [
              336.87657,
              362.192,
              348.07455,
              369.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              350.30133,
              362.192,
              368.69229,
              369.552
            ],
            "text": "living"
          },
          {
            "bbox": [
              370.91907,
              362.192,
              384.42393,
              369.552
            ],
            "text": "and"
          },
          {
            "bbox": [
              386.65071,
              362.192,
              421.66242,
              369.552
            ],
            "text": "non-living"
          },
          {
            "bbox": [
              423.8892,
              362.192,
              448.36776,
              369.552
            ],
            "text": "natural"
          },
          {
            "bbox": [
              450.50643,
              362.192,
              488.03328,
              369.552
            ],
            "text": "resources;"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          395.152,
          531.87201,
          402.52
        ],
        "id": "pdf-003-line-058",
        "source_page": 3,
        "text": "c) the terms “a Contracting State” and “the other Contracting",
        "words": [
          {
            "bbox": [
              302.12919,
              395.16,
              308.50515,
              402.52
            ],
            "text": "c)"
          },
          {
            "bbox": [
              311.98149,
              395.16,
              323.25957,
              402.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              326.73591,
              395.16,
              347.05728,
              402.52
            ],
            "text": "terms"
          },
          {
            "bbox": [
              350.53362,
              395.16,
              358.24725,
              402.52
            ],
            "text": "“a"
          },
          {
            "bbox": [
              361.72359,
              395.16,
              403.61589,
              402.52
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              407.09223,
              395.152,
              429.34401,
              402.512
            ],
            "text": "State”"
          },
          {
            "bbox": [
              432.82035,
              395.152,
              446.32521,
              402.512
            ],
            "text": "and"
          },
          {
            "bbox": [
              449.80155,
              395.152,
              464.49189,
              402.512
            ],
            "text": "“the"
          },
          {
            "bbox": [
              467.96823,
              395.152,
              486.51138,
              402.512
            ],
            "text": "other"
          },
          {
            "bbox": [
              489.98772,
              395.152,
              531.87201,
              402.512
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          404.72,
          531.92007,
          412.08
        ],
        "id": "pdf-003-line-060",
        "source_page": 3,
        "text": "State” mean Romania or the Federal Republic of Germany, as",
        "words": [
          {
            "bbox": [
              314.8731,
              404.72,
              337.11687,
              412.08
            ],
            "text": "State”"
          },
          {
            "bbox": [
              338.92713,
              404.72,
              358.80795,
              412.08
            ],
            "text": "mean"
          },
          {
            "bbox": [
              360.61821,
              404.72,
              392.35383,
              412.08
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              394.16409,
              404.72,
              401.42916,
              412.08
            ],
            "text": "or"
          },
          {
            "bbox": [
              403.23942,
              404.72,
              414.5175,
              412.08
            ],
            "text": "the"
          },
          {
            "bbox": [
              416.32776,
              404.72,
              442.96101,
              412.08
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              444.77127,
              404.72,
              476.36271,
              412.08
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              478.17297,
              404.72,
              485.14167,
              412.08
            ],
            "text": "of"
          },
          {
            "bbox": [
              486.95193,
              404.72,
              521.80344,
              412.08
            ],
            "text": "Germany,"
          },
          {
            "bbox": [
              523.6137,
              404.72,
              531.92007,
              412.08
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          414.288,
          388.58112,
          421.648
        ],
        "id": "pdf-003-line-062",
        "source_page": 3,
        "text": "the context requires;",
        "words": [
          {
            "bbox": [
              314.92116,
              414.288,
              326.19924,
              421.648
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.35393,
              414.288,
              355.20345,
              421.648
            ],
            "text": "context"
          },
          {
            "bbox": [
              357.43023,
              414.288,
              388.58112,
              421.648
            ],
            "text": "requires;"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          428.12,
          531.88803,
          435.48
        ],
        "id": "pdf-003-line-064",
        "source_page": 3,
        "text": "d) the term “person” means an individual, a company and any",
        "words": [
          {
            "bbox": [
              302.14521,
              428.12,
              308.96172,
              435.48
            ],
            "text": "d)"
          },
          {
            "bbox": [
              314.90514,
              428.12,
              326.18322,
              435.48
            ],
            "text": "the"
          },
          {
            "bbox": [
              329.01075,
              428.12,
              345.33513,
              435.48
            ],
            "text": "term"
          },
          {
            "bbox": [
              348.15465,
              428.12,
              379.68201,
              435.48
            ],
            "text": "“person”"
          },
          {
            "bbox": [
              382.50954,
              428.12,
              406.39536,
              435.48
            ],
            "text": "means"
          },
          {
            "bbox": [
              409.22289,
              428.12,
              417.97782,
              435.48
            ],
            "text": "an"
          },
          {
            "bbox": [
              420.80535,
              428.12,
              456.85836,
              435.48
            ],
            "text": "individual,"
          },
          {
            "bbox": [
              459.68589,
              428.12,
              463.98726,
              435.48
            ],
            "text": "a"
          },
          {
            "bbox": [
              466.81479,
              428.12,
              499.96818,
              435.48
            ],
            "text": "company"
          },
          {
            "bbox": [
              502.79571,
              428.12,
              516.30057,
              435.48
            ],
            "text": "and"
          },
          {
            "bbox": [
              519.1281,
              428.12,
              531.88803,
              435.48
            ],
            "text": "any"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          437.688,
          375.42069,
          445.048
        ],
        "id": "pdf-003-line-066",
        "source_page": 3,
        "text": "body of persons;",
        "words": [
          {
            "bbox": [
              314.88912,
              437.688,
              332.99172,
              445.048
            ],
            "text": "body"
          },
          {
            "bbox": [
              335.2185,
              437.688,
              342.1872,
              445.048
            ],
            "text": "of"
          },
          {
            "bbox": [
              344.41398,
              437.688,
              375.42069,
              445.048
            ],
            "text": "persons;"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          451.512,
          531.90405,
          458.88
        ],
        "id": "pdf-003-line-068",
        "source_page": 3,
        "text": "e) the term “company” means any body corporate or any entity",
        "words": [
          {
            "bbox": [
              302.16924,
              451.52,
              308.53719,
              458.88
            ],
            "text": "e)"
          },
          {
            "bbox": [
              314.92917,
              451.52,
              326.20725,
              458.88
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.47408,
              451.52,
              344.71836,
              458.88
            ],
            "text": "term"
          },
          {
            "bbox": [
              346.97718,
              451.512,
              387.03519,
              458.872
            ],
            "text": "“company”"
          },
          {
            "bbox": [
              389.30202,
              451.512,
              413.18784,
              458.872
            ],
            "text": "means"
          },
          {
            "bbox": [
              415.45467,
              451.512,
              428.2146,
              458.872
            ],
            "text": "any"
          },
          {
            "bbox": [
              430.48143,
              451.512,
              448.58403,
              458.872
            ],
            "text": "body"
          },
          {
            "bbox": [
              450.85086,
              451.512,
              485.49411,
              458.872
            ],
            "text": "corporate"
          },
          {
            "bbox": [
              487.76094,
              451.512,
              495.02601,
              458.872
            ],
            "text": "or"
          },
          {
            "bbox": [
              497.29284,
              451.512,
              510.05277,
              458.872
            ],
            "text": "any"
          },
          {
            "bbox": [
              512.3196,
              451.512,
              531.90405,
              458.872
            ],
            "text": "entity"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          461.08,
          508.74714,
          468.44
        ],
        "id": "pdf-003-line-070",
        "source_page": 3,
        "text": "which is treated as a body corporate for tax purposes;",
        "words": [
          {
            "bbox": [
              314.90514,
              461.08,
              335.95542,
              468.44
            ],
            "text": "which"
          },
          {
            "bbox": [
              338.1822,
              461.08,
              343.96542,
              468.44
            ],
            "text": "is"
          },
          {
            "bbox": [
              346.1922,
              461.08,
              371.47977,
              468.44
            ],
            "text": "treated"
          },
          {
            "bbox": [
              373.70655,
              461.08,
              382.01292,
              468.44
            ],
            "text": "as"
          },
          {
            "bbox": [
              384.2397,
              461.08,
              388.54107,
              468.44
            ],
            "text": "a"
          },
          {
            "bbox": [
              390.76785,
              461.08,
              408.87045,
              468.44
            ],
            "text": "body"
          },
          {
            "bbox": [
              411.09723,
              461.08,
              445.80456,
              468.44
            ],
            "text": "corporate"
          },
          {
            "bbox": [
              448.03134,
              461.08,
              457.66737,
              468.44
            ],
            "text": "for"
          },
          {
            "bbox": [
              459.89415,
              461.08,
              470.86785,
              468.44
            ],
            "text": "tax"
          },
          {
            "bbox": [
              473.09463,
              461.08,
              508.74714,
              468.44
            ],
            "text": "purposes;"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          484.48,
          306.55872,
          491.84
        ],
        "id": "pdf-003-line-074",
        "source_page": 3,
        "text": "f)",
        "words": [
          {
            "bbox": [
              302.11317,
              484.48,
              306.55872,
              491.84
            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          484.48,
          531.87201,
          491.84
        ],
        "id": "pdf-003-line-075",
        "source_page": 3,
        "text": "the terms “enterprise of a Contracting State” and “enterprise",
        "words": [
          {
            "bbox": [
              314.88111,
              484.48,
              326.15919,
              491.84
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.43403,
              484.48,
              348.7554,
              491.84
            ],
            "text": "terms"
          },
          {
            "bbox": [
              351.03024,
              484.48,
              390.19113,
              491.84
            ],
            "text": "“enterprise"
          },
          {
            "bbox": [
              392.46597,
              484.48,
              399.43467,
              491.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              401.64543,
              484.48,
              405.9468,
              491.84
            ],
            "text": "a"
          },
          {
            "bbox": [
              408.22164,
              484.48,
              450.19404,
              491.84
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              452.46888,
              484.48,
              474.72066,
              491.84
            ],
            "text": "State”"
          },
          {
            "bbox": [
              476.9955,
              484.48,
              490.50036,
              491.84
            ],
            "text": "and"
          },
          {
            "bbox": [
              492.7752,
              484.48,
              531.87201,
              491.84
            ],
            "text": "“enterprise"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          494.048,
          531.92007,
          501.408
        ],
        "id": "pdf-003-line-077",
        "source_page": 3,
        "text": "of the other Contracting State” mean respectively an enter-",
        "words": [
          {
            "bbox": [
              314.8731,
              494.048,
              321.8418,
              501.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              324.76545,
              494.048,
              336.04353,
              501.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              338.96718,
              494.048,
              357.51033,
              501.408
            ],
            "text": "other"
          },
          {
            "bbox": [
              360.43398,
              494.048,
              402.40638,
              501.408
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              405.33003,
              494.048,
              427.50972,
              501.408
            ],
            "text": "State”"
          },
          {
            "bbox": [
              430.43337,
              494.048,
              450.31419,
              501.408
            ],
            "text": "mean"
          },
          {
            "bbox": [
              453.23784,
              494.048,
              495.95517,
              501.408
            ],
            "text": "respectively"
          },
          {
            "bbox": [
              498.87882,
              494.048,
              507.63375,
              501.408
            ],
            "text": "an"
          },
          {
            "bbox": [
              510.5574,
              494.048,
              531.92007,
              501.408
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          503.616,
          531.90405,
          510.976
        ],
        "id": "pdf-003-line-079",
        "source_page": 3,
        "text": "prise carried on by a resident of a Contracting State or an",
        "words": [
          {
            "bbox": [
              314.92116,
              503.616,
              332.35092,
              510.976
            ],
            "text": "prise"
          },
          {
            "bbox": [
              335.61099,
              503.616,
              360.37791,
              510.976
            ],
            "text": "carried"
          },
          {
            "bbox": [
              363.63798,
              503.616,
              372.68928,
              510.976
            ],
            "text": "on"
          },
          {
            "bbox": [
              375.94935,
              503.616,
              384.70428,
              510.976
            ],
            "text": "by"
          },
          {
            "bbox": [
              387.96435,
              503.616,
              392.26572,
              510.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              395.52579,
              503.616,
              424.30572,
              510.976
            ],
            "text": "resident"
          },
          {
            "bbox": [
              427.56579,
              503.616,
              434.53449,
              510.976
            ],
            "text": "of"
          },
          {
            "bbox": [
              437.79456,
              503.616,
              442.09593,
              510.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              445.29192,
              503.616,
              487.26432,
              510.976
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              490.52439,
              503.616,
              509.36391,
              510.976
            ],
            "text": "State"
          },
          {
            "bbox": [
              512.62398,
              503.616,
              519.88905,
              510.976
            ],
            "text": "or"
          },
          {
            "bbox": [
              523.14912,
              503.616,
              531.90405,
              510.976
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          513.184,
          531.89604,
          520.544
        ],
        "id": "pdf-003-line-081",
        "source_page": 3,
        "text": "enterprise carried on by a resident of the other Contracting",
        "words": [
          {
            "bbox": [
              314.90514,
              513.184,
              350.65377,
              520.544
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              353.57742,
              513.184,
              378.34434,
              520.544
            ],
            "text": "carried"
          },
          {
            "bbox": [
              381.34008,
              513.184,
              390.39138,
              520.544
            ],
            "text": "on"
          },
          {
            "bbox": [
              393.38712,
              513.184,
              402.14205,
              520.544
            ],
            "text": "by"
          },
          {
            "bbox": [
              405.13779,
              513.184,
              409.43916,
              520.544
            ],
            "text": "a"
          },
          {
            "bbox": [
              412.4349,
              513.184,
              441.21483,
              520.544
            ],
            "text": "resident"
          },
          {
            "bbox": [
              444.21057,
              513.184,
              451.17927,
              520.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              454.17501,
              513.184,
              465.45309,
              520.544
            ],
            "text": "the"
          },
          {
            "bbox": [
              468.38475,
              513.184,
              486.9279,
              520.544
            ],
            "text": "other"
          },
          {
            "bbox": [
              489.92364,
              513.184,
              531.89604,
              520.544
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          522.752,
          335.96343,
          530.112
        ],
        "id": "pdf-003-line-083",
        "source_page": 3,
        "text": "State;",
        "words": [
          {
            "bbox": [
              314.89713,
              522.752,
              335.96343,
              530.112
            ],
            "text": "State;"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          546.144,
          531.92007,
          553.512
        ],
        "id": "pdf-003-line-086",
        "source_page": 3,
        "text": "g) the term “international traffic” means any transport by a ship",
        "words": [
          {
            "bbox": [
              302.14521,
              546.152,
              308.80953,
              553.512
            ],
            "text": "g)"
          },
          {
            "bbox": [
              314.90514,
              546.152,
              326.18322,
              553.512
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.55418,
              546.152,
              344.87856,
              553.512
            ],
            "text": "term"
          },
          {
            "bbox": [
              347.17743,
              546.144,
              394.50051,
              553.504
            ],
            "text": "“international"
          },
          {
            "bbox": [
              396.87147,
              546.144,
              420.59709,
              553.504
            ],
            "text": "traffic”"
          },
          {
            "bbox": [
              422.96805,
              546.144,
              446.85387,
              553.504
            ],
            "text": "means"
          },
          {
            "bbox": [
              449.22483,
              546.144,
              461.90466,
              553.504
            ],
            "text": "any"
          },
          {
            "bbox": [
              464.27562,
              546.144,
              496.76418,
              553.504
            ],
            "text": "transport"
          },
          {
            "bbox": [
              499.13514,
              546.144,
              507.89007,
              553.504
            ],
            "text": "by"
          },
          {
            "bbox": [
              510.26103,
              546.144,
              514.5624,
              553.504
            ],
            "text": "a"
          },
          {
            "bbox": [
              516.93336,
              546.144,
              531.92007,
              553.504
            ],
            "text": "ship"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          555.712,
          531.89604,
          563.072
        ],
        "id": "pdf-003-line-088",
        "source_page": 3,
        "text": "or aircraft operated by an enterprise which has its place of",
        "words": [
          {
            "bbox": [
              314.92116,
              555.712,
              322.18623,
              563.072
            ],
            "text": "or"
          },
          {
            "bbox": [
              325.2861,
              555.712,
              350.1972,
              563.072
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              353.20896,
              555.712,
              385.40115,
              563.072
            ],
            "text": "operated"
          },
          {
            "bbox": [
              388.50102,
              555.712,
              397.25595,
              563.072
            ],
            "text": "by"
          },
          {
            "bbox": [
              400.35582,
              555.712,
              409.11075,
              563.072
            ],
            "text": "an"
          },
          {
            "bbox": [
              412.21062,
              555.712,
              447.95925,
              563.072
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              451.05912,
              555.712,
              472.1094,
              563.072
            ],
            "text": "which"
          },
          {
            "bbox": [
              475.20927,
              555.712,
              487.8891,
              563.072
            ],
            "text": "has"
          },
          {
            "bbox": [
              490.98897,
              555.712,
              499.29534,
              563.072
            ],
            "text": "its"
          },
          {
            "bbox": [
              502.39521,
              555.712,
              521.82747,
              563.072
            ],
            "text": "place"
          },
          {
            "bbox": [
              524.92734,
              555.712,
              531.89604,
              563.072
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          565.28,
          531.864,
          572.64
        ],
        "id": "pdf-003-line-090",
        "source_page": 3,
        "text": "effective management in a Contracting State, except when",
        "words": [
          {
            "bbox": [
              314.89713,
              565.28,
              345.1509,
              572.64
            ],
            "text": "effective"
          },
          {
            "bbox": [
              348.41097,
              565.28,
              395.2134,
              572.64
            ],
            "text": "management"
          },
          {
            "bbox": [
              398.47347,
              565.28,
              404.70525,
              572.64
            ],
            "text": "in"
          },
          {
            "bbox": [
              407.96532,
              565.28,
              412.26669,
              572.64
            ],
            "text": "a"
          },
          {
            "bbox": [
              415.52676,
              565.28,
              457.49916,
              572.64
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              460.75923,
              565.28,
              481.82553,
              572.64
            ],
            "text": "State,"
          },
          {
            "bbox": [
              485.0856,
              565.28,
              509.41197,
              572.64
            ],
            "text": "except"
          },
          {
            "bbox": [
              512.59194,
              565.28,
              531.864,
              572.64
            ],
            "text": "when"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          574.848,
          531.92007,
          582.208
        ],
        "id": "pdf-003-line-092",
        "source_page": 3,
        "text": "the ship or aircraft is operated solely between places in the",
        "words": [
          {
            "bbox": [
              314.86509,
              574.848,
              326.14317,
              582.208
            ],
            "text": "the"
          },
          {
            "bbox": [
              329.00274,
              574.848,
              343.98945,
              582.208
            ],
            "text": "ship"
          },
          {
            "bbox": [
              346.84902,
              574.848,
              354.11409,
              582.208
            ],
            "text": "or"
          },
          {
            "bbox": [
              356.97366,
              574.848,
              381.88476,
              582.208
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              384.74433,
              574.848,
              390.52755,
              582.208
            ],
            "text": "is"
          },
          {
            "bbox": [
              393.38712,
              574.848,
              425.51523,
              582.208
            ],
            "text": "operated"
          },
          {
            "bbox": [
              428.3748,
              574.848,
              448.84035,
              582.208
            ],
            "text": "solely"
          },
          {
            "bbox": [
              451.69992,
              574.848,
              482.39424,
              582.208
            ],
            "text": "between"
          },
          {
            "bbox": [
              485.25381,
              574.848,
              508.69107,
              582.208
            ],
            "text": "places"
          },
          {
            "bbox": [
              511.55064,
              574.848,
              517.78242,
              582.208
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.64199,
              574.848,
              531.92007,
              582.208
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          584.416,
          400.89249,
          591.776
        ],
        "id": "pdf-003-line-094",
        "source_page": 3,
        "text": "other Contracting State;",
        "words": [
          {
            "bbox": [
              314.85708,
              584.416,
              333.40023,
              591.776
            ],
            "text": "other"
          },
          {
            "bbox": [
              335.62701,
              584.416,
              377.59941,
              591.776
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              379.82619,
              584.416,
              400.89249,
              591.776
            ],
            "text": "State;"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          607.808,
          410.24016,
          615.176
        ],
        "id": "pdf-003-line-096",
        "source_page": 3,
        "text": "h) the term “national” means:",
        "words": [
          {
            "bbox": [
              302.15322,
              607.808,
              308.67336,
              615.168
            ],
            "text": "h)"
          },
          {
            "bbox": [
              314.91315,
              607.808,
              326.19123,
              615.168
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.41801,
              607.808,
              344.6703,
              615.168
            ],
            "text": "term"
          },
          {
            "bbox": [
              346.88907,
              607.816,
              381.90078,
              615.176
            ],
            "text": "“national”"
          },
          {
            "bbox": [
              384.12756,
              607.816,
              410.24016,
              615.176
            ],
            "text": "means:"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          621.64,
          410.31225,
          629.008
        ],
        "id": "pdf-003-line-098",
        "source_page": 3,
        "text": "aa) in respect of Romania",
        "words": [
          {
            "bbox": [
              314.90514,
              621.648,
              325.56645,
              629.008
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              331.91838,
              621.648,
              338.15016,
              629.008
            ],
            "text": "in"
          },
          {
            "bbox": [
              340.37694,
              621.648,
              367.22646,
              629.008
            ],
            "text": "respect"
          },
          {
            "bbox": [
              369.38115,
              621.64,
              376.34985,
              629.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              378.57663,
              621.64,
              410.31225,
              629.0
            ],
            "text": "Romania"
          }
        ]
      },
      {
        "bbox": [
          331.89435,
          635.472,
          531.93609,
          642.832
        ],
        "id": "pdf-003-line-101",
        "source_page": 3,
        "text": "any individual possessing the citizenship of Romania",
        "words": [
          {
            "bbox": [
              331.89435,
              635.472,
              344.65428,
              642.832
            ],
            "text": "any"
          },
          {
            "bbox": [
              348.8355,
              635.472,
              382.66173,
              642.832
            ],
            "text": "individual"
          },
          {
            "bbox": [
              386.84295,
              635.472,
              427.2534,
              642.832
            ],
            "text": "possessing"
          },
          {
            "bbox": [
              431.43462,
              635.472,
              442.7127,
              642.832
            ],
            "text": "the"
          },
          {
            "bbox": [
              446.89392,
              635.472,
              484.86132,
              642.832
            ],
            "text": "citizenship"
          },
          {
            "bbox": [
              489.04254,
              635.472,
              496.01124,
              642.832
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.19246,
              635.472,
              531.93609,
              642.832
            ],
            "text": "Romania"
          }
        ]
      },
      {
        "bbox": [
          331.95843,
          645.04,
          531.89604,
          652.4
        ],
        "id": "pdf-003-line-103",
        "source_page": 3,
        "text": "and any legal person, body of persons and any other",
        "words": [
          {
            "bbox": [
              331.95843,
              645.04,
              345.46329,
              652.4
            ],
            "text": "and"
          },
          {
            "bbox": [
              348.86754,
              645.04,
              361.62747,
              652.4
            ],
            "text": "any"
          },
          {
            "bbox": [
              365.11983,
              645.04,
              381.87675,
              652.4
            ],
            "text": "legal"
          },
          {
            "bbox": [
              385.36911,
              645.04,
              412.37082,
              652.4
            ],
            "text": "person,"
          },
          {
            "bbox": [
              415.86318,
              645.04,
              433.96578,
              652.4
            ],
            "text": "body"
          },
          {
            "bbox": [
              437.45814,
              645.04,
              444.42684,
              652.4
            ],
            "text": "of"
          },
          {
            "bbox": [
              447.9192,
              645.04,
              476.69913,
              652.4
            ],
            "text": "persons"
          },
          {
            "bbox": [
              480.10338,
              645.04,
              493.60824,
              652.4
            ],
            "text": "and"
          },
          {
            "bbox": [
              497.1006,
              645.04,
              509.86053,
              652.4
            ],
            "text": "any"
          },
          {
            "bbox": [
              513.35289,
              645.04,
              531.89604,
              652.4
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          331.91838,
          654.608,
          531.864,
          661.968
        ],
        "id": "pdf-003-line-105",
        "source_page": 3,
        "text": "entity set up and deriving its status as such from the",
        "words": [
          {
            "bbox": [
              331.91838,
              654.608,
              351.50283,
              661.968
            ],
            "text": "entity"
          },
          {
            "bbox": [
              355.02723,
              654.608,
              365.85675,
              661.968
            ],
            "text": "set"
          },
          {
            "bbox": [
              369.38115,
              654.608,
              378.58464,
              661.968
            ],
            "text": "up"
          },
          {
            "bbox": [
              382.10904,
              654.608,
              395.6139,
              661.968
            ],
            "text": "and"
          },
          {
            "bbox": [
              399.1383,
              654.608,
              427.39758,
              661.968
            ],
            "text": "deriving"
          },
          {
            "bbox": [
              430.92198,
              654.608,
              439.22835,
              661.968
            ],
            "text": "its"
          },
          {
            "bbox": [
              442.75275,
              654.608,
              464.56398,
              661.968
            ],
            "text": "status"
          },
          {
            "bbox": [
              468.08838,
              654.608,
              476.39475,
              661.968
            ],
            "text": "as"
          },
          {
            "bbox": [
              479.91915,
              654.608,
              497.13264,
              661.968
            ],
            "text": "such"
          },
          {
            "bbox": [
              500.65704,
              654.608,
              517.1256,
              661.968
            ],
            "text": "from"
          },
          {
            "bbox": [
              520.64199,
              654.608,
              531.864,
              661.968
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          331.88634,
          664.176,
          421.60635,
          671.536
        ],
        "id": "pdf-003-line-107",
        "source_page": 3,
        "text": "laws in force in Romania;",
        "words": [
          {
            "bbox": [
              331.88634,
              664.176,
              348.0345,
              671.536
            ],
            "text": "laws"
          },
          {
            "bbox": [
              350.26128,
              664.176,
              356.49306,
              671.536
            ],
            "text": "in"
          },
          {
            "bbox": [
              358.71984,
              664.176,
              376.95861,
              671.536
            ],
            "text": "force"
          },
          {
            "bbox": [
              379.18539,
              664.176,
              385.41717,
              671.536
            ],
            "text": "in"
          },
          {
            "bbox": [
              387.64395,
              664.176,
              421.60635,
              671.536
            ],
            "text": "Romania;"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          687.576,
          496.57194,
          694.936
        ],
        "id": "pdf-003-line-110",
        "source_page": 3,
        "text": "bb) in respect of the Federal Republic of Germany",
        "words": [
          {
            "bbox": [
              314.92116,
              687.576,
              326.47959,
              694.936
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              331.9344,
              687.576,
              338.16618,
              694.936
            ],
            "text": "in"
          },
          {
            "bbox": [
              340.32888,
              687.576,
              367.1784,
              694.936
            ],
            "text": "respect"
          },
          {
            "bbox": [
              369.40518,
              687.576,
              376.37388,
              694.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              378.60066,
              687.576,
              389.87874,
              694.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              392.10552,
              687.576,
              418.80285,
              694.936
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              421.02963,
              687.576,
              452.62107,
              694.936
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              454.84785,
              687.576,
              461.72043,
              694.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              463.94721,
              687.576,
              496.57194,
              694.936
            ],
            "text": "Germany"
          }
        ]
      },
      {
        "bbox": [
          331.89435,
          701.4,
          531.93609,
          708.768
        ],
        "id": "pdf-003-line-112",
        "source_page": 3,
        "text": "any German within the meaning of the Basic Law of the",
        "words": [
          {
            "bbox": [
              331.89435,
              701.408,
              344.65428,
              708.768
            ],
            "text": "any"
          },
          {
            "bbox": [
              347.10534,
              701.408,
              375.72507,
              708.768
            ],
            "text": "German"
          },
          {
            "bbox": [
              378.17613,
              701.408,
              399.22641,
              708.768
            ],
            "text": "within"
          },
          {
            "bbox": [
              401.67747,
              701.408,
              412.95555,
              708.768
            ],
            "text": "the"
          },
          {
            "bbox": [
              415.40661,
              701.408,
              446.05287,
              708.768
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              448.50393,
              701.4,
              455.47263,
              708.76
            ],
            "text": "of"
          },
          {
            "bbox": [
              457.92369,
              701.4,
              469.20177,
              708.76
            ],
            "text": "the"
          },
          {
            "bbox": [
              471.65283,
              701.4,
              491.51763,
              708.76
            ],
            "text": "Basic"
          },
          {
            "bbox": [
              493.96869,
              701.4,
              508.7952,
              708.76
            ],
            "text": "Law"
          },
          {
            "bbox": [
              511.23825,
              701.4,
              518.20695,
              708.76
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.65801,
              701.4,
              531.93609,
              708.76
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          331.95843,
          710.968,
          531.91206,
          718.328
        ],
        "id": "pdf-003-line-114",
        "source_page": 3,
        "text": "Federal Republic of Germany and any legal person, part-",
        "words": [
          {
            "bbox": [
              331.95843,
              710.968,
              358.56765,
              718.328
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              360.42597,
              710.968,
              392.01741,
              718.328
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              393.87573,
              710.968,
              400.84443,
              718.328
            ],
            "text": "of"
          },
          {
            "bbox": [
              402.70275,
              710.968,
              435.32748,
              718.328
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              437.1858,
              710.968,
              450.69066,
              718.328
            ],
            "text": "and"
          },
          {
            "bbox": [
              452.54898,
              710.968,
              465.30891,
              718.328
            ],
            "text": "any"
          },
          {
            "bbox": [
              467.07912,
              710.968,
              483.83604,
              718.328
            ],
            "text": "legal"
          },
          {
            "bbox": [
              485.69436,
              710.968,
              512.69607,
              718.328
            ],
            "text": "person,"
          },
          {
            "bbox": [
              514.55439,
              710.968,
              531.91206,
              718.328
            ],
            "text": "part-"
          }
        ]
      },
      {
        "bbox": [
          331.9344,
          720.536,
          531.88002,
          727.896
        ],
        "id": "pdf-003-line-116",
        "source_page": 3,
        "text": "nership and association deriving its status as such from",
        "words": [
          {
            "bbox": [
              331.9344,
              720.536,
              358.34337,
              727.896
            ],
            "text": "nership"
          },
          {
            "bbox": [
              360.73035,
              720.536,
              374.23521,
              727.896
            ],
            "text": "and"
          },
          {
            "bbox": [
              376.62219,
              720.536,
              417.17682,
              727.896
            ],
            "text": "association"
          },
          {
            "bbox": [
              419.5638,
              720.536,
              447.89517,
              727.896
            ],
            "text": "deriving"
          },
          {
            "bbox": [
              450.28215,
              720.536,
              458.58852,
              727.896
            ],
            "text": "its"
          },
          {
            "bbox": [
              460.9755,
              720.536,
              482.78673,
              727.896
            ],
            "text": "status"
          },
          {
            "bbox": [
              485.17371,
              720.536,
              493.48008,
              727.896
            ],
            "text": "as"
          },
          {
            "bbox": [
              495.81099,
              720.536,
              513.02448,
              727.896
            ],
            "text": "such"
          },
          {
            "bbox": [
              515.41146,
              720.536,
              531.88002,
              727.896
            ],
            "text": "from"
          }
        ]
      },
      {
        "bbox": [
          331.89435,
          730.104,
          521.3709,
          737.464
        ],
        "id": "pdf-003-line-118",
        "source_page": 3,
        "text": "the laws in force in the Federal Republic of Germany;",
        "words": [
          {
            "bbox": [
              331.89435,
              730.104,
              343.17243,
              737.464
            ],
            "text": "the"
          },
          {
            "bbox": [
              345.39921,
              730.104,
              361.54737,
              737.464
            ],
            "text": "laws"
          },
          {
            "bbox": [
              363.77415,
              730.104,
              370.00593,
              737.464
            ],
            "text": "in"
          },
          {
            "bbox": [
              372.23271,
              730.104,
              390.47148,
              737.464
            ],
            "text": "force"
          },
          {
            "bbox": [
              392.69826,
              730.104,
              398.93004,
              737.464
            ],
            "text": "in"
          },
          {
            "bbox": [
              401.15682,
              730.104,
              412.4349,
              737.464
            ],
            "text": "the"
          },
          {
            "bbox": [
              414.58158,
              730.104,
              441.27891,
              737.464
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              443.50569,
              730.104,
              475.09713,
              737.464
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              477.32391,
              730.104,
              484.29261,
              737.464
            ],
            "text": "of"
          },
          {
            "bbox": [
              486.51939,
              730.104,
              521.3709,
              737.464
            ],
            "text": "Germany;"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          753.504,
          306.01404,
          760.864
        ],
        "id": "pdf-003-line-122",
        "source_page": 3,
        "text": "i)",
        "words": [
          {
            "bbox": [
              302.16123,
              753.504,
              306.01404,
              760.864
            ],
            "text": "i)"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          753.504,
          451.86012,
          760.864
        ],
        "id": "pdf-003-line-123",
        "source_page": 3,
        "text": "the term “competent authority” means",
        "words": [
          {
            "bbox": [
              314.92917,
              753.504,
              326.13516,
              760.864
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.36194,
              753.504,
              344.68632,
              760.864
            ],
            "text": "term"
          },
          {
            "bbox": [
              346.90509,
              753.504,
              388.89351,
              760.864
            ],
            "text": "“competent"
          },
          {
            "bbox": [
              391.12029,
              753.504,
              425.83563,
              760.864
            ],
            "text": "authority”"
          },
          {
            "bbox": [
              428.06241,
              753.504,
              451.86012,
              760.864
            ],
            "text": "means"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          767.328,
          531.90405,
          774.696
        ],
        "id": "pdf-003-line-125",
        "source_page": 3,
        "text": "aa) in the case of Romania, the Ministry of Finance or its",
        "words": [
          {
            "bbox": [
              314.85708,
              767.336,
              325.51839,
              774.696
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              331.87032,
              767.336,
              338.1021,
              774.696
            ],
            "text": "in"
          },
          {
            "bbox": [
              341.55441,
              767.336,
              352.83249,
              774.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              356.2848,
              767.336,
              373.19391,
              774.696
            ],
            "text": "case"
          },
          {
            "bbox": [
              376.64622,
              767.336,
              383.61492,
              774.696
            ],
            "text": "of"
          },
          {
            "bbox": [
              387.06723,
              767.336,
              421.03764,
              774.696
            ],
            "text": "Romania,"
          },
          {
            "bbox": [
              424.48995,
              767.336,
              435.76803,
              774.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              439.1883,
              767.328,
              467.36748,
              774.688
            ],
            "text": "Ministry"
          },
          {
            "bbox": [
              470.81979,
              767.328,
              477.78849,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              481.2408,
              767.328,
              509.42799,
              774.688
            ],
            "text": "Finance"
          },
          {
            "bbox": [
              512.8803,
              767.328,
              520.14537,
              774.688
            ],
            "text": "or"
          },
          {
            "bbox": [
              523.59768,
              767.328,
              531.90405,
              774.688
            ],
            "text": "its"
          }
        ]
      },
      {
        "bbox": [
          331.91838,
          776.896,
          429.03162,
          784.256
        ],
        "id": "pdf-003-line-127",
        "source_page": 3,
        "text": "authorised representatives;",
        "words": [
          {
            "bbox": [
              331.91838,
              776.896,
              369.69354,
              784.256
            ],
            "text": "authorised"
          },
          {
            "bbox": [
              371.92032,
              776.896,
              429.03162,
              784.256
            ],
            "text": "representatives;"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          79.856,
          535.4898,
          87.216
        ],
        "id": "pdf-004-line-004",
        "source_page": 4,
        "text": "bb) in the case of the Federal Republic of Germany, the Fed-",
        "words": [
          {
            "bbox": [
              318.85693,
              79.856,
              330.40248,
              87.216
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              335.85166,
              79.856,
              342.06788,
              87.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              343.99347,
              79.856,
              355.24339,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              357.16898,
              79.856,
              374.03587,
              87.216
            ],
            "text": "case"
          },
          {
            "bbox": [
              375.96146,
              79.856,
              382.91276,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              384.83835,
              79.856,
              396.08827,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              398.01386,
              79.856,
              424.64453,
              87.216
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              426.57012,
              79.856,
              458.08268,
              87.216
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              460.00827,
              79.856,
              466.95957,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              468.88516,
              79.856,
              503.66563,
              87.216
            ],
            "text": "Germany,"
          },
          {
            "bbox": [
              505.59122,
              79.856,
              516.84114,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              518.76673,
              79.856,
              535.4898,
              87.216
            ],
            "text": "Fed-"
          }
        ]
      },
      {
        "bbox": [
          335.84367,
          89.424,
          535.49779,
          96.784
        ],
        "id": "pdf-004-line-006",
        "source_page": 4,
        "text": "eral Ministry of Finance or the agency to which it has del-",
        "words": [
          {
            "bbox": [
              335.84367,
              89.424,
              348.85938,
              96.784
            ],
            "text": "eral"
          },
          {
            "bbox": [
              350.6811,
              89.424,
              378.79791,
              96.784
            ],
            "text": "Ministry"
          },
          {
            "bbox": [
              380.61963,
              89.424,
              387.57093,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              389.39265,
              89.424,
              417.50946,
              96.784
            ],
            "text": "Finance"
          },
          {
            "bbox": [
              419.33118,
              89.424,
              426.57811,
              96.784
            ],
            "text": "or"
          },
          {
            "bbox": [
              428.39983,
              89.424,
              439.64975,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.47147,
              89.424,
              467.36706,
              96.784
            ],
            "text": "agency"
          },
          {
            "bbox": [
              469.1728,
              89.424,
              476.27591,
              96.784
            ],
            "text": "to"
          },
          {
            "bbox": [
              478.09763,
              89.424,
              499.10334,
              96.784
            ],
            "text": "which"
          },
          {
            "bbox": [
              500.92506,
              89.424,
              505.21569,
              96.784
            ],
            "text": "it"
          },
          {
            "bbox": [
              507.03741,
              89.424,
              519.76548,
              96.784
            ],
            "text": "has"
          },
          {
            "bbox": [
              521.5872,
              89.424,
              535.49779,
              96.784
            ],
            "text": "del-"
          }
        ]
      },
      {
        "bbox": [
          335.85166,
          98.992,
          401.83308,
          106.352
        ],
        "id": "pdf-004-line-008",
        "source_page": 4,
        "text": "egated its powers.",
        "words": [
          {
            "bbox": [
              335.85166,
              98.992,
              360.56473,
              106.352
            ],
            "text": "egated"
          },
          {
            "bbox": [
              362.78595,
              98.992,
              371.07158,
              106.352
            ],
            "text": "its"
          },
          {
            "bbox": [
              373.2928,
              98.992,
              401.83308,
              106.352
            ],
            "text": "powers."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          112.728,
          535.4898,
          120.088
        ],
        "id": "pdf-004-line-010",
        "source_page": 4,
        "text": "(2) As regards the application of the Convention at any time by",
        "words": [
          {
            "bbox": [
              314.60625,
              112.728,
              323.18751,
              120.088
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.25692,
              112.728,
              334.42944,
              120.088
            ],
            "text": "As"
          },
          {
            "bbox": [
              336.49885,
              112.728,
              363.72078,
              120.088
            ],
            "text": "regards"
          },
          {
            "bbox": [
              365.79019,
              112.728,
              377.04011,
              120.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              379.10952,
              112.728,
              418.30846,
              120.088
            ],
            "text": "application"
          },
          {
            "bbox": [
              420.37787,
              112.728,
              427.32917,
              120.088
            ],
            "text": "of"
          },
          {
            "bbox": [
              429.39858,
              112.728,
              440.6485,
              120.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              442.71791,
              112.728,
              483.56279,
              120.088
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              485.6322,
              112.728,
              492.43968,
              120.088
            ],
            "text": "at"
          },
          {
            "bbox": [
              494.50909,
              112.728,
              507.23716,
              120.088
            ],
            "text": "any"
          },
          {
            "bbox": [
              509.30657,
              112.728,
              524.7033,
              120.088
            ],
            "text": "time"
          },
          {
            "bbox": [
              526.75673,
              112.728,
              535.4898,
              120.088
            ],
            "text": "by"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          122.296,
          535.4898,
          129.656
        ],
        "id": "pdf-004-line-012",
        "source_page": 4,
        "text": "a Contracting State any term not defined therein shall, unless the",
        "words": [
          {
            "bbox": [
              306.11288,
              122.296,
              310.40351,
              129.656
            ],
            "text": "a"
          },
          {
            "bbox": [
              312.41699,
              122.296,
              354.29258,
              129.656
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              356.30606,
              122.296,
              375.09854,
              129.656
            ],
            "text": "State"
          },
          {
            "bbox": [
              377.11202,
              122.296,
              389.84009,
              129.656
            ],
            "text": "any"
          },
          {
            "bbox": [
              391.85357,
              122.296,
              408.13719,
              129.656
            ],
            "text": "term"
          },
          {
            "bbox": [
              410.15067,
              122.296,
              421.68823,
              129.656
            ],
            "text": "not"
          },
          {
            "bbox": [
              423.70171,
              122.296,
              450.34037,
              129.656
            ],
            "text": "defined"
          },
          {
            "bbox": [
              452.35385,
              122.296,
              476.77129,
              129.656
            ],
            "text": "therein"
          },
          {
            "bbox": [
              478.78477,
              122.296,
              497.28162,
              129.656
            ],
            "text": "shall,"
          },
          {
            "bbox": [
              499.2951,
              122.296,
              522.23439,
              129.656
            ],
            "text": "unless"
          },
          {
            "bbox": [
              524.24787,
              122.296,
              535.4898,
              129.656
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          131.864,
          535.46583,
          139.224
        ],
        "id": "pdf-004-line-014",
        "source_page": 4,
        "text": "context otherwise requires, have the meaning that it has at that",
        "words": [
          {
            "bbox": [
              306.11288,
              131.864,
              332.89536,
              139.224
            ],
            "text": "context"
          },
          {
            "bbox": [
              335.55603,
              131.864,
              370.16871,
              139.224
            ],
            "text": "otherwise"
          },
          {
            "bbox": [
              372.82938,
              131.864,
              403.90249,
              139.224
            ],
            "text": "requires,"
          },
          {
            "bbox": [
              406.56316,
              131.864,
              423.58985,
              139.224
            ],
            "text": "have"
          },
          {
            "bbox": [
              426.25052,
              131.864,
              437.50044,
              139.224
            ],
            "text": "the"
          },
          {
            "bbox": [
              440.16111,
              131.864,
              470.80276,
              139.224
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              473.46343,
              131.864,
              487.2302,
              139.224
            ],
            "text": "that"
          },
          {
            "bbox": [
              489.89087,
              131.864,
              494.1815,
              139.224
            ],
            "text": "it"
          },
          {
            "bbox": [
              496.84217,
              131.864,
              509.57024,
              139.224
            ],
            "text": "has"
          },
          {
            "bbox": [
              512.23091,
              131.864,
              519.03839,
              139.224
            ],
            "text": "at"
          },
          {
            "bbox": [
              521.69906,
              131.864,
              535.46583,
              139.224
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          141.432,
          535.4898,
          148.792
        ],
        "id": "pdf-004-line-016",
        "source_page": 4,
        "text": "time under the law of that State for the purposes of the taxes to",
        "words": [
          {
            "bbox": [
              306.11288,
              141.432,
              321.50961,
              148.792
            ],
            "text": "time"
          },
          {
            "bbox": [
              323.94656,
              141.432,
              344.52081,
              148.792
            ],
            "text": "under"
          },
          {
            "bbox": [
              346.95776,
              141.432,
              358.20768,
              148.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              360.64463,
              141.432,
              372.76546,
              148.792
            ],
            "text": "law"
          },
          {
            "bbox": [
              375.20241,
              141.432,
              382.15371,
              148.792
            ],
            "text": "of"
          },
          {
            "bbox": [
              384.59066,
              141.432,
              398.35743,
              148.792
            ],
            "text": "that"
          },
          {
            "bbox": [
              400.79438,
              141.432,
              419.58686,
              148.792
            ],
            "text": "State"
          },
          {
            "bbox": [
              422.02381,
              141.432,
              431.63578,
              148.792
            ],
            "text": "for"
          },
          {
            "bbox": [
              434.07273,
              141.432,
              445.32265,
              148.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              447.7596,
              141.432,
              481.20574,
              148.792
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              483.64269,
              141.432,
              490.59399,
              148.792
            ],
            "text": "of"
          },
          {
            "bbox": [
              493.03094,
              141.432,
              504.28086,
              148.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              506.71781,
              141.432,
              525.94974,
              148.792
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              528.38669,
              141.432,
              535.4898,
              148.792
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          151.0,
          535.48181,
          158.36
        ],
        "id": "pdf-004-line-018",
        "source_page": 4,
        "text": "which the Convention applies, any meaning under the applicable",
        "words": [
          {
            "bbox": [
              306.11288,
              151.0,
              327.11859,
              158.36
            ],
            "text": "which"
          },
          {
            "bbox": [
              329.188,
              151.0,
              340.43792,
              158.36
            ],
            "text": "the"
          },
          {
            "bbox": [
              342.50733,
              151.0,
              383.35221,
              158.36
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              385.42162,
              151.0,
              413.2428,
              158.36
            ],
            "text": "applies,"
          },
          {
            "bbox": [
              415.31221,
              151.0,
              428.04028,
              158.36
            ],
            "text": "any"
          },
          {
            "bbox": [
              430.10969,
              151.0,
              460.75134,
              158.36
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              462.82075,
              151.0,
              483.395,
              158.36
            ],
            "text": "under"
          },
          {
            "bbox": [
              485.46441,
              151.0,
              496.71433,
              158.36
            ],
            "text": "the"
          },
          {
            "bbox": [
              498.78374,
              151.0,
              535.48181,
              158.36
            ],
            "text": "applicable"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          160.568,
          535.47382,
          167.928
        ],
        "id": "pdf-004-line-020",
        "source_page": 4,
        "text": "tax laws of that State prevailing over a meaning given to the term",
        "words": [
          {
            "bbox": [
              306.10489,
              160.568,
              317.05119,
              167.928
            ],
            "text": "tax"
          },
          {
            "bbox": [
              319.07266,
              160.568,
              335.19648,
              167.928
            ],
            "text": "laws"
          },
          {
            "bbox": [
              337.21795,
              160.568,
              344.16925,
              167.928
            ],
            "text": "of"
          },
          {
            "bbox": [
              346.19072,
              160.568,
              359.95749,
              167.928
            ],
            "text": "that"
          },
          {
            "bbox": [
              361.97896,
              160.568,
              380.77144,
              167.928
            ],
            "text": "State"
          },
          {
            "bbox": [
              382.79291,
              160.568,
              417.11795,
              167.928
            ],
            "text": "prevailing"
          },
          {
            "bbox": [
              419.13942,
              160.568,
              434.67198,
              167.928
            ],
            "text": "over"
          },
          {
            "bbox": [
              436.70943,
              160.568,
              441.00006,
              167.928
            ],
            "text": "a"
          },
          {
            "bbox": [
              443.02153,
              160.568,
              473.66318,
              167.928
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              475.68465,
              160.568,
              494.77276,
              167.928
            ],
            "text": "given"
          },
          {
            "bbox": [
              496.79423,
              160.568,
              503.89734,
              167.928
            ],
            "text": "to"
          },
          {
            "bbox": [
              505.91881,
              160.568,
              517.16873,
              167.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              519.1902,
              160.568,
              535.47382,
              167.928
            ],
            "text": "term"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          170.136,
          414.13768,
          177.496
        ],
        "id": "pdf-004-line-022",
        "source_page": 4,
        "text": "under other laws of that State.",
        "words": [
          {
            "bbox": [
              306.0969,
              170.136,
              326.67115,
              177.496
            ],
            "text": "under"
          },
          {
            "bbox": [
              328.90835,
              170.136,
              347.4052,
              177.496
            ],
            "text": "other"
          },
          {
            "bbox": [
              349.62642,
              170.136,
              365.74225,
              177.496
            ],
            "text": "laws"
          },
          {
            "bbox": [
              367.96347,
              170.136,
              374.91477,
              177.496
            ],
            "text": "of"
          },
          {
            "bbox": [
              377.13599,
              170.136,
              390.90276,
              177.496
            ],
            "text": "that"
          },
          {
            "bbox": [
              393.12398,
              170.136,
              414.13768,
              177.496
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          405.12496,
          199.608,
          436.47772,
          206.992
        ],
        "id": "pdf-004-line-025",
        "source_page": 4,
        "text": "Article 4",
        "words": [
          {
            "bbox": [
              405.12496,
              199.608,
              429.81406,
              206.992
            ],
            "text": "Article"
          },
          {
            "bbox": [
              432.03528,
              199.608,
              436.47772,
              206.992
            ],
            "text": "4"
          }
        ]
      },
      {
        "bbox": [
          403.94244,
          213.344,
          437.66823,
          220.728
        ],
        "id": "pdf-004-line-027",
        "source_page": 4,
        "text": "Resident",
        "words": [
          {
            "bbox": [
              403.94244,
              213.344,
              437.66823,
              220.728
            ],
            "text": "Resident"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          227.072,
          535.4898,
          234.44
        ],
        "id": "pdf-004-line-029",
        "source_page": 4,
        "text": "(1) For the purposes of this Convention, the term “resident of a",
        "words": [
          {
            "bbox": [
              314.61424,
              227.08,
              323.1955,
              234.44
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.20898,
              227.08,
              337.04217,
              234.44
            ],
            "text": "For"
          },
          {
            "bbox": [
              339.05565,
              227.08,
              350.30557,
              234.44
            ],
            "text": "the"
          },
          {
            "bbox": [
              352.31905,
              227.08,
              385.76519,
              234.44
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              387.77867,
              227.08,
              394.72997,
              234.44
            ],
            "text": "of"
          },
          {
            "bbox": [
              396.73546,
              227.072,
              409.46353,
              234.432
            ],
            "text": "this"
          },
          {
            "bbox": [
              411.47701,
              227.072,
              454.54311,
              234.432
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              456.55659,
              227.072,
              467.80651,
              234.432
            ],
            "text": "the"
          },
          {
            "bbox": [
              469.81999,
              227.072,
              486.10361,
              234.432
            ],
            "text": "term"
          },
          {
            "bbox": [
              488.11709,
              227.072,
              520.22091,
              234.432
            ],
            "text": "“resident"
          },
          {
            "bbox": [
              522.23439,
              227.072,
              529.18569,
              234.432
            ],
            "text": "of"
          },
          {
            "bbox": [
              531.19917,
              227.072,
              535.4898,
              234.432
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          236.64,
          535.4898,
          244.0
        ],
        "id": "pdf-004-line-031",
        "source_page": 4,
        "text": "Contracting State” means any person who, under the laws of that",
        "words": [
          {
            "bbox": [
              306.11288,
              236.64,
              347.98847,
              244.0
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              349.79421,
              236.64,
              371.99043,
              244.0
            ],
            "text": "State”"
          },
          {
            "bbox": [
              373.79617,
              236.64,
              397.63034,
              244.0
            ],
            "text": "means"
          },
          {
            "bbox": [
              399.43608,
              236.64,
              412.16415,
              244.0
            ],
            "text": "any"
          },
          {
            "bbox": [
              413.96989,
              236.64,
              438.68296,
              244.0
            ],
            "text": "person"
          },
          {
            "bbox": [
              440.4887,
              236.64,
              457.79504,
              244.0
            ],
            "text": "who,"
          },
          {
            "bbox": [
              459.60078,
              236.64,
              480.17503,
              244.0
            ],
            "text": "under"
          },
          {
            "bbox": [
              481.98077,
              236.64,
              493.23069,
              244.0
            ],
            "text": "the"
          },
          {
            "bbox": [
              495.03643,
              236.64,
              511.15226,
              244.0
            ],
            "text": "laws"
          },
          {
            "bbox": [
              512.958,
              236.64,
              519.9093,
              244.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              521.72303,
              236.64,
              535.4898,
              244.0
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          246.208,
          535.4898,
          253.568
        ],
        "id": "pdf-004-line-033",
        "source_page": 4,
        "text": "State, is liable to tax therein by reason of his domicile, residence,",
        "words": [
          {
            "bbox": [
              306.11288,
              246.208,
              327.12658,
              253.568
            ],
            "text": "State,"
          },
          {
            "bbox": [
              329.13207,
              246.208,
              334.90085,
              253.568
            ],
            "text": "is"
          },
          {
            "bbox": [
              336.90634,
              246.208,
              355.54701,
              253.568
            ],
            "text": "liable"
          },
          {
            "bbox": [
              357.5525,
              246.208,
              364.65561,
              253.568
            ],
            "text": "to"
          },
          {
            "bbox": [
              366.6611,
              246.208,
              377.6074,
              253.568
            ],
            "text": "tax"
          },
          {
            "bbox": [
              379.61289,
              246.208,
              404.03033,
              253.568
            ],
            "text": "therein"
          },
          {
            "bbox": [
              406.03582,
              246.208,
              414.76889,
              253.568
            ],
            "text": "by"
          },
          {
            "bbox": [
              416.77438,
              246.208,
              441.04001,
              253.568
            ],
            "text": "reason"
          },
          {
            "bbox": [
              443.0455,
              246.208,
              449.9968,
              253.568
            ],
            "text": "of"
          },
          {
            "bbox": [
              452.00229,
              246.208,
              462.21351,
              253.568
            ],
            "text": "his"
          },
          {
            "bbox": [
              464.219,
              246.208,
              496.48262,
              253.568
            ],
            "text": "domicile,"
          },
          {
            "bbox": [
              498.48811,
              246.208,
              535.4898,
              253.568
            ],
            "text": "residence,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          255.776,
          535.4898,
          263.136
        ],
        "id": "pdf-004-line-035",
        "source_page": 4,
        "text": "place of management or any other criterion of a similar nature,",
        "words": [
          {
            "bbox": [
              306.11288,
              255.776,
              325.49662,
              263.136
            ],
            "text": "place"
          },
          {
            "bbox": [
              328.46091,
              255.776,
              335.41221,
              263.136
            ],
            "text": "of"
          },
          {
            "bbox": [
              338.3765,
              255.776,
              385.15795,
              263.136
            ],
            "text": "management"
          },
          {
            "bbox": [
              388.12224,
              255.776,
              395.36917,
              263.136
            ],
            "text": "or"
          },
          {
            "bbox": [
              398.33346,
              255.776,
              411.04555,
              263.136
            ],
            "text": "any"
          },
          {
            "bbox": [
              414.00984,
              255.776,
              432.50669,
              263.136
            ],
            "text": "other"
          },
          {
            "bbox": [
              435.47098,
              255.776,
              464.46669,
              263.136
            ],
            "text": "criterion"
          },
          {
            "bbox": [
              467.43098,
              255.776,
              474.38228,
              263.136
            ],
            "text": "of"
          },
          {
            "bbox": [
              477.34657,
              255.776,
              481.6372,
              263.136
            ],
            "text": "a"
          },
          {
            "bbox": [
              484.60149,
              255.776,
              507.6846,
              263.136
            ],
            "text": "similar"
          },
          {
            "bbox": [
              510.64889,
              255.776,
              535.4898,
              263.136
            ],
            "text": "nature,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          265.344,
          535.4898,
          272.704
        ],
        "id": "pdf-004-line-037",
        "source_page": 4,
        "text": "and also includes that State, a Land and any administrative-terri-",
        "words": [
          {
            "bbox": [
              306.11288,
              265.344,
              319.58402,
              272.704
            ],
            "text": "and"
          },
          {
            "bbox": [
              321.62147,
              265.344,
              336.26714,
              272.704
            ],
            "text": "also"
          },
          {
            "bbox": [
              338.30459,
              265.344,
              368.05136,
              272.704
            ],
            "text": "includes"
          },
          {
            "bbox": [
              370.08881,
              265.344,
              383.85558,
              272.704
            ],
            "text": "that"
          },
          {
            "bbox": [
              385.89303,
              265.344,
              406.90673,
              272.704
            ],
            "text": "State,"
          },
          {
            "bbox": [
              408.94418,
              265.344,
              413.23481,
              272.704
            ],
            "text": "a"
          },
          {
            "bbox": [
              415.27226,
              265.344,
              433.18584,
              272.704
            ],
            "text": "Land"
          },
          {
            "bbox": [
              435.22329,
              265.344,
              448.69443,
              272.704
            ],
            "text": "and"
          },
          {
            "bbox": [
              450.73188,
              265.344,
              463.45995,
              272.704
            ],
            "text": "any"
          },
          {
            "bbox": [
              465.4974,
              265.344,
              535.4898,
              272.704
            ],
            "text": "administrative-terri-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          274.912,
          535.48181,
          282.272
        ],
        "id": "pdf-004-line-039",
        "source_page": 4,
        "text": "torial unit or local authority thereof. This term, however, does not",
        "words": [
          {
            "bbox": [
              306.11288,
              274.912,
              323.71485,
              282.272
            ],
            "text": "torial"
          },
          {
            "bbox": [
              325.81622,
              274.912,
              338.99173,
              282.272
            ],
            "text": "unit"
          },
          {
            "bbox": [
              341.0931,
              274.912,
              348.34003,
              282.272
            ],
            "text": "or"
          },
          {
            "bbox": [
              350.4414,
              274.912,
              367.15648,
              282.272
            ],
            "text": "local"
          },
          {
            "bbox": [
              369.25785,
              274.912,
              400.49076,
              282.272
            ],
            "text": "authority"
          },
          {
            "bbox": [
              402.59213,
              274.912,
              429.96587,
              282.272
            ],
            "text": "thereof."
          },
          {
            "bbox": [
              432.06724,
              274.912,
              446.86472,
              282.272
            ],
            "text": "This"
          },
          {
            "bbox": [
              448.96609,
              274.912,
              467.47093,
              282.272
            ],
            "text": "term,"
          },
          {
            "bbox": [
              469.5723,
              274.912,
              502.11557,
              282.272
            ],
            "text": "however,"
          },
          {
            "bbox": [
              504.21694,
              274.912,
              521.83489,
              282.272
            ],
            "text": "does"
          },
          {
            "bbox": [
              523.93626,
              274.912,
              535.48181,
              282.272
            ],
            "text": "not"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          284.48,
          535.4898,
          291.84
        ],
        "id": "pdf-004-line-041",
        "source_page": 4,
        "text": "include any person who is liable to tax in that State in respect",
        "words": [
          {
            "bbox": [
              306.10489,
              284.48,
              331.85666,
              291.84
            ],
            "text": "include"
          },
          {
            "bbox": [
              334.92482,
              284.48,
              347.65289,
              291.84
            ],
            "text": "any"
          },
          {
            "bbox": [
              350.72105,
              284.48,
              375.43412,
              291.84
            ],
            "text": "person"
          },
          {
            "bbox": [
              378.50228,
              284.48,
              393.5874,
              291.84
            ],
            "text": "who"
          },
          {
            "bbox": [
              396.65556,
              284.48,
              402.42434,
              291.84
            ],
            "text": "is"
          },
          {
            "bbox": [
              405.52446,
              284.48,
              424.16513,
              291.84
            ],
            "text": "liable"
          },
          {
            "bbox": [
              427.23329,
              284.48,
              434.3364,
              291.84
            ],
            "text": "to"
          },
          {
            "bbox": [
              437.40456,
              284.48,
              448.35086,
              291.84
            ],
            "text": "tax"
          },
          {
            "bbox": [
              451.41902,
              284.48,
              457.63524,
              291.84
            ],
            "text": "in"
          },
          {
            "bbox": [
              460.7034,
              284.48,
              474.47017,
              291.84
            ],
            "text": "that"
          },
          {
            "bbox": [
              477.53833,
              284.48,
              496.33081,
              291.84
            ],
            "text": "State"
          },
          {
            "bbox": [
              499.39897,
              284.48,
              505.61519,
              291.84
            ],
            "text": "in"
          },
          {
            "bbox": [
              508.68335,
              284.48,
              535.4898,
              291.84
            ],
            "text": "respect"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          294.048,
          535.50578,
          301.408
        ],
        "id": "pdf-004-line-043",
        "source_page": 4,
        "text": "only of income from sources in that State or capital situated",
        "words": [
          {
            "bbox": [
              306.11288,
              294.048,
              320.91036,
              301.408
            ],
            "text": "only"
          },
          {
            "bbox": [
              324.76154,
              294.048,
              331.71284,
              301.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              335.56402,
              294.048,
              361.76323,
              301.408
            ],
            "text": "income"
          },
          {
            "bbox": [
              365.61441,
              294.048,
              382.04185,
              301.408
            ],
            "text": "from"
          },
          {
            "bbox": [
              385.89303,
              294.048,
              414.15366,
              301.408
            ],
            "text": "sources"
          },
          {
            "bbox": [
              417.98886,
              294.048,
              424.20508,
              301.408
            ],
            "text": "in"
          },
          {
            "bbox": [
              428.05626,
              294.048,
              441.82303,
              301.408
            ],
            "text": "that"
          },
          {
            "bbox": [
              445.67421,
              294.048,
              464.46669,
              301.408
            ],
            "text": "State"
          },
          {
            "bbox": [
              468.31787,
              294.048,
              475.5648,
              301.408
            ],
            "text": "or"
          },
          {
            "bbox": [
              479.41598,
              294.048,
              503.09035,
              301.408
            ],
            "text": "capital"
          },
          {
            "bbox": [
              506.94153,
              294.048,
              535.50578,
              301.408
            ],
            "text": "situated"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          303.616,
          332.75154,
          310.976
        ],
        "id": "pdf-004-line-045",
        "source_page": 4,
        "text": "therein.",
        "words": [
          {
            "bbox": [
              306.11288,
              303.616,
              332.75154,
              310.976
            ],
            "text": "therein."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          326.92,
          535.4898,
          334.28
        ],
        "id": "pdf-004-line-048",
        "source_page": 4,
        "text": "(2) Where by reason of the provisions of paragraph 1 an indi-",
        "words": [
          {
            "bbox": [
              314.60625,
              326.92,
              323.18751,
              334.28
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.80823,
              326.92,
              348.89134,
              334.28
            ],
            "text": "Where"
          },
          {
            "bbox": [
              351.51206,
              326.92,
              360.24513,
              334.28
            ],
            "text": "by"
          },
          {
            "bbox": [
              362.86585,
              326.92,
              387.13148,
              334.28
            ],
            "text": "reason"
          },
          {
            "bbox": [
              389.7522,
              326.92,
              396.7035,
              334.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              399.32422,
              326.92,
              410.56615,
              334.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              413.18687,
              326.92,
              449.73313,
              334.28
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              452.35385,
              326.92,
              459.30515,
              334.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              461.92587,
              326.92,
              498.62394,
              334.28
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              501.24466,
              326.92,
              505.6871,
              334.28
            ],
            "text": "1"
          },
          {
            "bbox": [
              508.30782,
              326.92,
              517.04089,
              334.28
            ],
            "text": "an"
          },
          {
            "bbox": [
              519.66161,
              326.92,
              535.4898,
              334.28
            ],
            "text": "indi-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          336.488,
          535.4898,
          343.848
        ],
        "id": "pdf-004-line-050",
        "source_page": 4,
        "text": "vidual is a resident of both Contracting States, then his status",
        "words": [
          {
            "bbox": [
              306.11288,
              336.488,
              327.12658,
              343.848
            ],
            "text": "vidual"
          },
          {
            "bbox": [
              330.3066,
              336.488,
              336.07538,
              343.848
            ],
            "text": "is"
          },
          {
            "bbox": [
              339.2554,
              336.488,
              343.54603,
              343.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              346.72605,
              336.488,
              375.43412,
              343.848
            ],
            "text": "resident"
          },
          {
            "bbox": [
              378.61414,
              336.488,
              385.56544,
              343.848
            ],
            "text": "of"
          },
          {
            "bbox": [
              388.74546,
              336.488,
              405.02908,
              343.848
            ],
            "text": "both"
          },
          {
            "bbox": [
              408.2091,
              336.488,
              450.09268,
              343.848
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              453.2727,
              336.488,
              478.2814,
              343.848
            ],
            "text": "States,"
          },
          {
            "bbox": [
              481.46142,
              336.488,
              497.15378,
              343.848
            ],
            "text": "then"
          },
          {
            "bbox": [
              500.3338,
              336.488,
              510.54502,
              343.848
            ],
            "text": "his"
          },
          {
            "bbox": [
              513.72504,
              336.488,
              535.4898,
              343.848
            ],
            "text": "status"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          346.056,
          416.50272,
          353.416
        ],
        "id": "pdf-004-line-051",
        "source_page": 4,
        "text": "shall be determined as follows:",
        "words": [
          {
            "bbox": [
              306.11288,
              346.056,
              322.38851,
              353.416
            ],
            "text": "shall"
          },
          {
            "bbox": [
              324.60973,
              346.056,
              333.63843,
              353.416
            ],
            "text": "be"
          },
          {
            "bbox": [
              335.85965,
              346.056,
              376.41689,
              353.416
            ],
            "text": "determined"
          },
          {
            "bbox": [
              378.63811,
              346.056,
              386.92374,
              353.416
            ],
            "text": "as"
          },
          {
            "bbox": [
              389.14496,
              346.056,
              416.50272,
              353.416
            ],
            "text": "follows:"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          359.328,
          535.46583,
          366.696
        ],
        "id": "pdf-004-line-053",
        "source_page": 4,
        "text": "a) he shall be deemed to be a resident only of the State in which",
        "words": [
          {
            "bbox": [
              306.11288,
              359.336,
              312.47292,
              366.696
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              359.328,
              327.59,
              366.688
            ],
            "text": "he"
          },
          {
            "bbox": [
              329.53157,
              359.328,
              345.8072,
              366.688
            ],
            "text": "shall"
          },
          {
            "bbox": [
              347.74877,
              359.328,
              356.77747,
              366.688
            ],
            "text": "be"
          },
          {
            "bbox": [
              358.71904,
              359.328,
              387.88254,
              366.688
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              389.82411,
              359.328,
              396.92722,
              366.688
            ],
            "text": "to"
          },
          {
            "bbox": [
              398.86879,
              359.328,
              407.89749,
              366.688
            ],
            "text": "be"
          },
          {
            "bbox": [
              409.83906,
              359.328,
              414.12969,
              366.688
            ],
            "text": "a"
          },
          {
            "bbox": [
              416.07126,
              359.328,
              444.8033,
              366.688
            ],
            "text": "resident"
          },
          {
            "bbox": [
              446.74487,
              359.328,
              461.54235,
              366.688
            ],
            "text": "only"
          },
          {
            "bbox": [
              463.48392,
              359.328,
              470.43522,
              366.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              472.37679,
              359.328,
              483.62671,
              366.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              485.56828,
              359.328,
              504.36076,
              366.688
            ],
            "text": "State"
          },
          {
            "bbox": [
              506.30233,
              359.328,
              512.51855,
              366.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              514.46012,
              359.328,
              535.46583,
              366.688
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          318.83296,
          368.896,
          535.50578,
          376.256
        ],
        "id": "pdf-004-line-055",
        "source_page": 4,
        "text": "he has a permanent home available to him; if he has a per-",
        "words": [
          {
            "bbox": [
              318.83296,
              368.896,
              327.56603,
              376.256
            ],
            "text": "he"
          },
          {
            "bbox": [
              330.41846,
              368.896,
              343.14653,
              376.256
            ],
            "text": "has"
          },
          {
            "bbox": [
              345.98298,
              368.896,
              350.27361,
              376.256
            ],
            "text": "a"
          },
          {
            "bbox": [
              353.11006,
              368.896,
              391.59789,
              376.256
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              394.43434,
              368.896,
              414.56914,
              376.256
            ],
            "text": "home"
          },
          {
            "bbox": [
              417.40559,
              368.896,
              448.62252,
              376.256
            ],
            "text": "available"
          },
          {
            "bbox": [
              451.45897,
              368.896,
              458.56208,
              376.256
            ],
            "text": "to"
          },
          {
            "bbox": [
              461.38255,
              368.896,
              476.63546,
              376.256
            ],
            "text": "him;"
          },
          {
            "bbox": [
              479.47191,
              368.896,
              483.61073,
              376.256
            ],
            "text": "if"
          },
          {
            "bbox": [
              486.44718,
              368.896,
              495.18025,
              376.256
            ],
            "text": "he"
          },
          {
            "bbox": [
              498.0167,
              368.896,
              510.74477,
              376.256
            ],
            "text": "has"
          },
          {
            "bbox": [
              513.58122,
              368.896,
              517.87185,
              376.256
            ],
            "text": "a"
          },
          {
            "bbox": [
              520.7083,
              368.896,
              535.50578,
              376.256
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          318.87291,
          378.464,
          535.49779,
          385.824
        ],
        "id": "pdf-004-line-057",
        "source_page": 4,
        "text": "manent home available to him in both States, he shall be",
        "words": [
          {
            "bbox": [
              318.87291,
              378.464,
              345.67137,
              385.824
            ],
            "text": "manent"
          },
          {
            "bbox": [
              349.35476,
              378.464,
              369.48956,
              385.824
            ],
            "text": "home"
          },
          {
            "bbox": [
              373.15697,
              378.464,
              404.3739,
              385.824
            ],
            "text": "available"
          },
          {
            "bbox": [
              408.05729,
              378.464,
              415.1604,
              385.824
            ],
            "text": "to"
          },
          {
            "bbox": [
              418.84379,
              378.464,
              431.87548,
              385.824
            ],
            "text": "him"
          },
          {
            "bbox": [
              435.55887,
              378.464,
              441.77509,
              385.824
            ],
            "text": "in"
          },
          {
            "bbox": [
              445.45848,
              378.464,
              461.7421,
              385.824
            ],
            "text": "both"
          },
          {
            "bbox": [
              465.42549,
              378.464,
              490.43419,
              385.824
            ],
            "text": "States,"
          },
          {
            "bbox": [
              494.09361,
              378.464,
              502.82668,
              385.824
            ],
            "text": "he"
          },
          {
            "bbox": [
              506.51007,
              378.464,
              522.7857,
              385.824
            ],
            "text": "shall"
          },
          {
            "bbox": [
              526.46909,
              378.464,
              535.49779,
              385.824
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          388.032,
          535.4898,
          395.392
        ],
        "id": "pdf-004-line-059",
        "source_page": 4,
        "text": "deemed to be a resident only of the State with which his per-",
        "words": [
          {
            "bbox": [
              318.86492,
              388.032,
              348.02842,
              395.392
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              350.17773,
              388.032,
              357.28084,
              395.392
            ],
            "text": "to"
          },
          {
            "bbox": [
              359.43015,
              388.032,
              368.45885,
              395.392
            ],
            "text": "be"
          },
          {
            "bbox": [
              370.60816,
              388.032,
              374.89879,
              395.392
            ],
            "text": "a"
          },
          {
            "bbox": [
              377.0481,
              388.032,
              405.7322,
              395.392
            ],
            "text": "resident"
          },
          {
            "bbox": [
              407.88151,
              388.032,
              422.67899,
              395.392
            ],
            "text": "only"
          },
          {
            "bbox": [
              424.8283,
              388.032,
              431.7796,
              395.392
            ],
            "text": "of"
          },
          {
            "bbox": [
              433.92891,
              388.032,
              445.17883,
              395.392
            ],
            "text": "the"
          },
          {
            "bbox": [
              447.32814,
              388.032,
              466.12062,
              395.392
            ],
            "text": "State"
          },
          {
            "bbox": [
              468.26993,
              388.032,
              483.05942,
              395.392
            ],
            "text": "with"
          },
          {
            "bbox": [
              485.20873,
              388.032,
              506.21444,
              395.392
            ],
            "text": "which"
          },
          {
            "bbox": [
              508.36375,
              388.032,
              518.54301,
              395.392
            ],
            "text": "his"
          },
          {
            "bbox": [
              520.69232,
              388.032,
              535.4898,
              395.392
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          397.6,
          535.4898,
          404.96
        ],
        "id": "pdf-004-line-061",
        "source_page": 4,
        "text": "sonal and economic relations are closer (centre of vital inter-",
        "words": [
          {
            "bbox": [
              318.85693,
              397.6,
              337.94504,
              404.96
            ],
            "text": "sonal"
          },
          {
            "bbox": [
              340.2941,
              397.6,
              353.76524,
              404.96
            ],
            "text": "and"
          },
          {
            "bbox": [
              356.1143,
              397.6,
              391.1904,
              404.96
            ],
            "text": "economic"
          },
          {
            "bbox": [
              393.53946,
              397.6,
              423.87749,
              404.96
            ],
            "text": "relations"
          },
          {
            "bbox": [
              426.22655,
              397.6,
              437.46848,
              404.96
            ],
            "text": "are"
          },
          {
            "bbox": [
              439.81754,
              397.6,
              461.41451,
              404.96
            ],
            "text": "closer"
          },
          {
            "bbox": [
              463.76357,
              397.6,
              488.32483,
              404.96
            ],
            "text": "(centre"
          },
          {
            "bbox": [
              490.67389,
              397.6,
              497.62519,
              404.96
            ],
            "text": "of"
          },
          {
            "bbox": [
              499.97425,
              397.6,
              514.32429,
              404.96
            ],
            "text": "vital"
          },
          {
            "bbox": [
              516.67335,
              397.6,
              535.4898,
              404.96
            ],
            "text": "inter-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          407.168,
          337.94504,
          414.528
        ],
        "id": "pdf-004-line-063",
        "source_page": 4,
        "text": "ests);",
        "words": [
          {
            "bbox": [
              318.85693,
              407.168,
              337.94504,
              414.528
            ],
            "text": "ests);"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          420.448,
          535.4898,
          427.808
        ],
        "id": "pdf-004-line-065",
        "source_page": 4,
        "text": "b) if the State in which he has his centre of vital interests cannot",
        "words": [
          {
            "bbox": [
              306.11288,
              420.448,
              312.92036,
              427.808
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              420.448,
              322.99575,
              427.808
            ],
            "text": "if"
          },
          {
            "bbox": [
              325.05717,
              420.448,
              336.30709,
              427.808
            ],
            "text": "the"
          },
          {
            "bbox": [
              338.36851,
              420.448,
              357.16099,
              427.808
            ],
            "text": "State"
          },
          {
            "bbox": [
              359.22241,
              420.448,
              365.43863,
              427.808
            ],
            "text": "in"
          },
          {
            "bbox": [
              367.50005,
              420.448,
              388.50576,
              427.808
            ],
            "text": "which"
          },
          {
            "bbox": [
              390.55919,
              420.448,
              399.29226,
              427.808
            ],
            "text": "he"
          },
          {
            "bbox": [
              401.35368,
              420.448,
              414.08175,
              427.808
            ],
            "text": "has"
          },
          {
            "bbox": [
              416.14317,
              420.448,
              426.35439,
              427.808
            ],
            "text": "his"
          },
          {
            "bbox": [
              428.41581,
              420.448,
              450.90766,
              427.808
            ],
            "text": "centre"
          },
          {
            "bbox": [
              452.96908,
              420.448,
              459.92038,
              427.808
            ],
            "text": "of"
          },
          {
            "bbox": [
              461.9818,
              420.448,
              476.33184,
              427.808
            ],
            "text": "vital"
          },
          {
            "bbox": [
              478.39326,
              420.448,
              508.85913,
              427.808
            ],
            "text": "interests"
          },
          {
            "bbox": [
              510.92055,
              420.448,
              535.4898,
              427.808
            ],
            "text": "cannot"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          430.016,
          535.4898,
          437.376
        ],
        "id": "pdf-004-line-067",
        "source_page": 4,
        "text": "be determined, or if he has not a permanent home available",
        "words": [
          {
            "bbox": [
              318.85693,
              430.016,
              327.88563,
              437.376
            ],
            "text": "be"
          },
          {
            "bbox": [
              330.51434,
              430.016,
              373.2928,
              437.376
            ],
            "text": "determined,"
          },
          {
            "bbox": [
              375.92151,
              430.016,
              383.16844,
              437.376
            ],
            "text": "or"
          },
          {
            "bbox": [
              385.79715,
              430.016,
              389.93597,
              437.376
            ],
            "text": "if"
          },
          {
            "bbox": [
              392.56468,
              430.016,
              401.29775,
              437.376
            ],
            "text": "he"
          },
          {
            "bbox": [
              403.92646,
              430.016,
              416.65453,
              437.376
            ],
            "text": "has"
          },
          {
            "bbox": [
              419.28324,
              430.016,
              430.82879,
              437.376
            ],
            "text": "not"
          },
          {
            "bbox": [
              433.4575,
              430.016,
              437.74813,
              437.376
            ],
            "text": "a"
          },
          {
            "bbox": [
              440.37684,
              430.016,
              478.86467,
              437.376
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              481.49338,
              430.016,
              501.62818,
              437.376
            ],
            "text": "home"
          },
          {
            "bbox": [
              504.25689,
              430.016,
              535.4898,
              437.376
            ],
            "text": "available"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          439.584,
          535.51377,
          446.944
        ],
        "id": "pdf-004-line-069",
        "source_page": 4,
        "text": "to him in either State, he shall be deemed to be a resident",
        "words": [
          {
            "bbox": [
              318.85693,
              439.584,
              325.96004,
              446.944
            ],
            "text": "to"
          },
          {
            "bbox": [
              329.04418,
              439.584,
              342.07587,
              446.944
            ],
            "text": "him"
          },
          {
            "bbox": [
              345.16001,
              439.584,
              351.37623,
              446.944
            ],
            "text": "in"
          },
          {
            "bbox": [
              354.46037,
              439.584,
              374.43537,
              446.944
            ],
            "text": "either"
          },
          {
            "bbox": [
              377.51951,
              439.584,
              398.53321,
              446.944
            ],
            "text": "State,"
          },
          {
            "bbox": [
              401.61735,
              439.584,
              410.35042,
              446.944
            ],
            "text": "he"
          },
          {
            "bbox": [
              413.43456,
              439.584,
              429.68622,
              446.944
            ],
            "text": "shall"
          },
          {
            "bbox": [
              432.77036,
              439.584,
              441.79906,
              446.944
            ],
            "text": "be"
          },
          {
            "bbox": [
              444.8832,
              439.584,
              474.0467,
              446.944
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              477.13084,
              439.584,
              484.23395,
              446.944
            ],
            "text": "to"
          },
          {
            "bbox": [
              487.31809,
              439.584,
              496.34679,
              446.944
            ],
            "text": "be"
          },
          {
            "bbox": [
              499.43093,
              439.584,
              503.72156,
              446.944
            ],
            "text": "a"
          },
          {
            "bbox": [
              506.8057,
              439.584,
              535.51377,
              446.944
            ],
            "text": "resident"
          }
        ]
      },
      {
        "bbox": [
          318.8809,
          449.152,
          503.40995,
          456.512
        ],
        "id": "pdf-004-line-071",
        "source_page": 4,
        "text": "only of the State in which he has an habitual abode;",
        "words": [
          {
            "bbox": [
              318.8809,
              449.152,
              333.67838,
              456.512
            ],
            "text": "only"
          },
          {
            "bbox": [
              335.87563,
              449.152,
              342.82693,
              456.512
            ],
            "text": "of"
          },
          {
            "bbox": [
              345.04815,
              449.152,
              356.29807,
              456.512
            ],
            "text": "the"
          },
          {
            "bbox": [
              358.51929,
              449.152,
              377.31177,
              456.512
            ],
            "text": "State"
          },
          {
            "bbox": [
              379.53299,
              449.152,
              385.74921,
              456.512
            ],
            "text": "in"
          },
          {
            "bbox": [
              387.97043,
              449.152,
              408.97614,
              456.512
            ],
            "text": "which"
          },
          {
            "bbox": [
              411.19736,
              449.152,
              419.93043,
              456.512
            ],
            "text": "he"
          },
          {
            "bbox": [
              422.15165,
              449.152,
              434.87972,
              456.512
            ],
            "text": "has"
          },
          {
            "bbox": [
              437.10094,
              449.152,
              445.83401,
              456.512
            ],
            "text": "an"
          },
          {
            "bbox": [
              448.05523,
              449.152,
              476.32385,
              456.512
            ],
            "text": "habitual"
          },
          {
            "bbox": [
              478.54507,
              449.152,
              503.40995,
              456.512
            ],
            "text": "abode;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          472.0,
          535.48181,
          479.36
        ],
        "id": "pdf-004-line-074",
        "source_page": 4,
        "text": "c) if he has an habitual abode in both States or in neither of",
        "words": [
          {
            "bbox": [
              306.11288,
              472.0,
              312.47292,
              479.36
            ],
            "text": "c)"
          },
          {
            "bbox": [
              318.85693,
              472.0,
              322.99575,
              479.36
            ],
            "text": "if"
          },
          {
            "bbox": [
              326.43145,
              472.0,
              335.16452,
              479.36
            ],
            "text": "he"
          },
          {
            "bbox": [
              338.60022,
              472.0,
              351.32829,
              479.36
            ],
            "text": "has"
          },
          {
            "bbox": [
              354.76399,
              472.0,
              363.49706,
              479.36
            ],
            "text": "an"
          },
          {
            "bbox": [
              366.93276,
              472.0,
              395.21736,
              479.36
            ],
            "text": "habitual"
          },
          {
            "bbox": [
              398.65306,
              472.0,
              421.29672,
              479.36
            ],
            "text": "abode"
          },
          {
            "bbox": [
              424.73242,
              472.0,
              430.94864,
              479.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              434.38434,
              472.0,
              450.66796,
              479.36
            ],
            "text": "both"
          },
          {
            "bbox": [
              454.10366,
              472.0,
              476.89114,
              479.36
            ],
            "text": "States"
          },
          {
            "bbox": [
              480.32684,
              472.0,
              487.57377,
              479.36
            ],
            "text": "or"
          },
          {
            "bbox": [
              491.00947,
              472.0,
              497.22569,
              479.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              500.67737,
              472.0,
              525.09481,
              479.36
            ],
            "text": "neither"
          },
          {
            "bbox": [
              528.53051,
              472.0,
              535.48181,
              479.36
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          481.568,
          535.48181,
          488.928
        ],
        "id": "pdf-004-line-076",
        "source_page": 4,
        "text": "them, he shall be deemed to be a resident only of the State of",
        "words": [
          {
            "bbox": [
              318.84894,
              481.568,
              339.13555,
              488.928
            ],
            "text": "them,"
          },
          {
            "bbox": [
              341.07712,
              481.568,
              349.81019,
              488.928
            ],
            "text": "he"
          },
          {
            "bbox": [
              351.75176,
              481.568,
              368.02739,
              488.928
            ],
            "text": "shall"
          },
          {
            "bbox": [
              369.96896,
              481.568,
              378.99766,
              488.928
            ],
            "text": "be"
          },
          {
            "bbox": [
              380.93923,
              481.568,
              410.11871,
              488.928
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              412.06028,
              481.568,
              419.16339,
              488.928
            ],
            "text": "to"
          },
          {
            "bbox": [
              421.10496,
              481.568,
              430.13366,
              488.928
            ],
            "text": "be"
          },
          {
            "bbox": [
              432.07523,
              481.568,
              436.36586,
              488.928
            ],
            "text": "a"
          },
          {
            "bbox": [
              438.30743,
              481.568,
              467.0155,
              488.928
            ],
            "text": "resident"
          },
          {
            "bbox": [
              468.95707,
              481.568,
              483.75455,
              488.928
            ],
            "text": "only"
          },
          {
            "bbox": [
              485.69612,
              481.568,
              492.64742,
              488.928
            ],
            "text": "of"
          },
          {
            "bbox": [
              494.58899,
              481.568,
              505.83891,
              488.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              507.78048,
              481.568,
              526.58894,
              488.928
            ],
            "text": "State"
          },
          {
            "bbox": [
              528.53051,
              481.568,
              535.48181,
              488.928
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          491.136,
          397.87004,
          498.496
        ],
        "id": "pdf-004-line-078",
        "source_page": 4,
        "text": "which he is a national;",
        "words": [
          {
            "bbox": [
              318.84894,
              491.136,
              339.85465,
              498.496
            ],
            "text": "which"
          },
          {
            "bbox": [
              342.07587,
              491.136,
              350.80894,
              498.496
            ],
            "text": "he"
          },
          {
            "bbox": [
              353.03016,
              491.136,
              358.79894,
              498.496
            ],
            "text": "is"
          },
          {
            "bbox": [
              361.02016,
              491.136,
              365.31079,
              498.496
            ],
            "text": "a"
          },
          {
            "bbox": [
              367.53201,
              491.136,
              397.87004,
              498.496
            ],
            "text": "national;"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          504.408,
          535.49779,
          511.776
        ],
        "id": "pdf-004-line-080",
        "source_page": 4,
        "text": "d) if he is a national of both States or of neither of them, the",
        "words": [
          {
            "bbox": [
              306.10489,
              504.416,
              312.91237,
              511.776
            ],
            "text": "d)"
          },
          {
            "bbox": [
              318.84894,
              504.416,
              322.98776,
              511.776
            ],
            "text": "if"
          },
          {
            "bbox": [
              326.26366,
              504.408,
              334.99673,
              511.768
            ],
            "text": "he"
          },
          {
            "bbox": [
              338.26464,
              504.408,
              344.03342,
              511.768
            ],
            "text": "is"
          },
          {
            "bbox": [
              347.30133,
              504.408,
              351.59196,
              511.768
            ],
            "text": "a"
          },
          {
            "bbox": [
              354.85987,
              504.408,
              382.97668,
              511.768
            ],
            "text": "national"
          },
          {
            "bbox": [
              386.24459,
              504.408,
              393.19589,
              511.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              396.4638,
              504.408,
              412.74742,
              511.768
            ],
            "text": "both"
          },
          {
            "bbox": [
              416.01533,
              504.408,
              438.80281,
              511.768
            ],
            "text": "States"
          },
          {
            "bbox": [
              442.05474,
              504.408,
              449.30167,
              511.768
            ],
            "text": "or"
          },
          {
            "bbox": [
              452.56958,
              504.408,
              459.52088,
              511.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              462.78879,
              504.408,
              487.20623,
              511.768
            ],
            "text": "neither"
          },
          {
            "bbox": [
              490.47414,
              504.408,
              497.42544,
              511.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.69335,
              504.408,
              520.97996,
              511.768
            ],
            "text": "them,"
          },
          {
            "bbox": [
              524.24787,
              504.408,
              535.49779,
              511.768
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          513.976,
          535.48181,
          521.336
        ],
        "id": "pdf-004-line-082",
        "source_page": 4,
        "text": "competent authorities of the Contracting States shall settle",
        "words": [
          {
            "bbox": [
              318.86492,
              513.976,
              357.34476,
              521.336
            ],
            "text": "competent"
          },
          {
            "bbox": [
              360.53277,
              513.976,
              397.8221,
              521.336
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              401.01011,
              513.976,
              407.96141,
              521.336
            ],
            "text": "of"
          },
          {
            "bbox": [
              411.14942,
              513.976,
              422.39934,
              521.336
            ],
            "text": "the"
          },
          {
            "bbox": [
              425.58735,
              513.976,
              467.46294,
              521.336
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              470.65894,
              513.976,
              493.44642,
              521.336
            ],
            "text": "States"
          },
          {
            "bbox": [
              496.63443,
              513.976,
              512.91006,
              521.336
            ],
            "text": "shall"
          },
          {
            "bbox": [
              516.09807,
              513.976,
              535.48181,
              521.336
            ],
            "text": "settle"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          523.544,
          443.19731,
          530.904
        ],
        "id": "pdf-004-line-084",
        "source_page": 4,
        "text": "the question by mutual agreement.",
        "words": [
          {
            "bbox": [
              318.84894,
              523.544,
              330.09886,
              530.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              332.32008,
              523.544,
              363.10555,
              530.904
            ],
            "text": "question"
          },
          {
            "bbox": [
              365.33476,
              523.544,
              374.06783,
              530.904
            ],
            "text": "by"
          },
          {
            "bbox": [
              376.28905,
              523.544,
              400.57066,
              530.904
            ],
            "text": "mutual"
          },
          {
            "bbox": [
              402.79188,
              523.544,
              443.19731,
              530.904
            ],
            "text": "agreement."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          537.28,
          535.49779,
          544.64
        ],
        "id": "pdf-004-line-086",
        "source_page": 4,
        "text": "(3) Where by reason of the provisions of paragraph 1 a com-",
        "words": [
          {
            "bbox": [
              314.60625,
              537.28,
              323.18751,
              544.64
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.94406,
              537.28,
              349.02717,
              544.64
            ],
            "text": "Where"
          },
          {
            "bbox": [
              351.78372,
              537.28,
              360.51679,
              544.64
            ],
            "text": "by"
          },
          {
            "bbox": [
              363.26535,
              537.28,
              387.53098,
              544.64
            ],
            "text": "reason"
          },
          {
            "bbox": [
              390.28753,
              537.28,
              397.23883,
              544.64
            ],
            "text": "of"
          },
          {
            "bbox": [
              399.99538,
              537.28,
              411.2453,
              544.64
            ],
            "text": "the"
          },
          {
            "bbox": [
              414.00185,
              537.28,
              450.54811,
              544.64
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              453.30466,
              537.28,
              460.25596,
              544.64
            ],
            "text": "of"
          },
          {
            "bbox": [
              463.01251,
              537.28,
              499.6946,
              544.64
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              502.45115,
              537.28,
              506.89359,
              544.64
            ],
            "text": "1"
          },
          {
            "bbox": [
              509.65014,
              537.28,
              513.94077,
              544.64
            ],
            "text": "a"
          },
          {
            "bbox": [
              516.69732,
              537.28,
              535.49779,
              544.64
            ],
            "text": "com-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          546.848,
          535.48181,
          554.208
        ],
        "id": "pdf-004-line-088",
        "source_page": 4,
        "text": "pany is a resident of both Contracting States, then it shall be",
        "words": [
          {
            "bbox": [
              306.12087,
              546.848,
              323.58701,
              554.208
            ],
            "text": "pany"
          },
          {
            "bbox": [
              327.01472,
              546.848,
              332.7835,
              554.208
            ],
            "text": "is"
          },
          {
            "bbox": [
              336.21121,
              546.848,
              340.50184,
              554.208
            ],
            "text": "a"
          },
          {
            "bbox": [
              343.92955,
              546.848,
              372.63762,
              554.208
            ],
            "text": "resident"
          },
          {
            "bbox": [
              376.06533,
              546.848,
              383.01663,
              554.208
            ],
            "text": "of"
          },
          {
            "bbox": [
              386.44434,
              546.848,
              402.72796,
              554.208
            ],
            "text": "both"
          },
          {
            "bbox": [
              406.15567,
              546.848,
              448.03126,
              554.208
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              451.45897,
              546.848,
              476.46767,
              554.208
            ],
            "text": "States,"
          },
          {
            "bbox": [
              479.89538,
              546.848,
              495.58774,
              554.208
            ],
            "text": "then"
          },
          {
            "bbox": [
              499.01545,
              546.848,
              503.32206,
              554.208
            ],
            "text": "it"
          },
          {
            "bbox": [
              506.74977,
              546.848,
              523.0254,
              554.208
            ],
            "text": "shall"
          },
          {
            "bbox": [
              526.45311,
              546.848,
              535.48181,
              554.208
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          556.416,
          535.4898,
          563.776
        ],
        "id": "pdf-004-line-090",
        "source_page": 4,
        "text": "deemed to be a resident of the State in which its place of effec-",
        "words": [
          {
            "bbox": [
              306.10489,
              556.416,
              335.26839,
              563.776
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              337.69735,
              556.416,
              344.80046,
              563.776
            ],
            "text": "to"
          },
          {
            "bbox": [
              347.22942,
              556.416,
              356.25812,
              563.776
            ],
            "text": "be"
          },
          {
            "bbox": [
              358.68708,
              556.416,
              362.97771,
              563.776
            ],
            "text": "a"
          },
          {
            "bbox": [
              365.40667,
              556.416,
              394.11474,
              563.776
            ],
            "text": "resident"
          },
          {
            "bbox": [
              396.53571,
              556.416,
              403.48701,
              563.776
            ],
            "text": "of"
          },
          {
            "bbox": [
              405.91597,
              556.416,
              417.16589,
              563.776
            ],
            "text": "the"
          },
          {
            "bbox": [
              419.59485,
              556.416,
              438.38733,
              563.776
            ],
            "text": "State"
          },
          {
            "bbox": [
              440.81629,
              556.416,
              447.03251,
              563.776
            ],
            "text": "in"
          },
          {
            "bbox": [
              449.46147,
              556.416,
              470.46718,
              563.776
            ],
            "text": "which"
          },
          {
            "bbox": [
              472.89614,
              556.416,
              481.18177,
              563.776
            ],
            "text": "its"
          },
          {
            "bbox": [
              483.61073,
              556.416,
              502.99447,
              563.776
            ],
            "text": "place"
          },
          {
            "bbox": [
              505.39946,
              556.416,
              512.35076,
              563.776
            ],
            "text": "of"
          },
          {
            "bbox": [
              514.77972,
              556.416,
              535.4898,
              563.776
            ],
            "text": "effec-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          565.984,
          408.6885,
          573.344
        ],
        "id": "pdf-004-line-091",
        "source_page": 4,
        "text": "tive management is situated.",
        "words": [
          {
            "bbox": [
              306.11288,
              565.984,
              318.68914,
              573.344
            ],
            "text": "tive"
          },
          {
            "bbox": [
              320.91036,
              565.984,
              367.69181,
              573.344
            ],
            "text": "management"
          },
          {
            "bbox": [
              369.91303,
              565.984,
              375.68181,
              573.344
            ],
            "text": "is"
          },
          {
            "bbox": [
              377.90303,
              565.984,
              408.6885,
              573.344
            ],
            "text": "situated."
          }
        ]
      },
      {
        "bbox": [
          405.12496,
          584.888,
          436.47772,
          592.272
        ],
        "id": "pdf-004-line-093",
        "source_page": 4,
        "text": "Article 5",
        "words": [
          {
            "bbox": [
              405.12496,
              584.888,
              429.81406,
              592.272
            ],
            "text": "Article"
          },
          {
            "bbox": [
              432.03528,
              584.888,
              436.47772,
              592.272
            ],
            "text": "5"
          }
        ]
      },
      {
        "bbox": [
          371.6948,
          598.624,
          469.90788,
          606.008
        ],
        "id": "pdf-004-line-095",
        "source_page": 4,
        "text": "Permanent Establishment",
        "words": [
          {
            "bbox": [
              371.6948,
              598.624,
              413.41858,
              606.008
            ],
            "text": "Permanent"
          },
          {
            "bbox": [
              415.6398,
              598.624,
              469.90788,
              606.008
            ],
            "text": "Establishment"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          612.352,
          535.48181,
          619.712
        ],
        "id": "pdf-004-line-097",
        "source_page": 4,
        "text": "(1) For the purposes of this Convention, the term “permanent",
        "words": [
          {
            "bbox": [
              314.60625,
              612.352,
              323.18751,
              619.712
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.80823,
              612.352,
              337.64142,
              619.712
            ],
            "text": "For"
          },
          {
            "bbox": [
              340.26214,
              612.352,
              351.51206,
              619.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              354.13278,
              612.352,
              387.57892,
              619.712
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              390.19964,
              612.352,
              397.15094,
              619.712
            ],
            "text": "of"
          },
          {
            "bbox": [
              399.77166,
              612.352,
              412.49973,
              619.712
            ],
            "text": "this"
          },
          {
            "bbox": [
              415.12045,
              612.352,
              458.19454,
              619.712
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              460.81526,
              612.352,
              472.06518,
              619.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              474.6859,
              612.352,
              490.96952,
              619.712
            ],
            "text": "term"
          },
          {
            "bbox": [
              493.59024,
              612.352,
              535.48181,
              619.712
            ],
            "text": "“permanent"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          621.92,
          535.4898,
          629.28
        ],
        "id": "pdf-004-line-099",
        "source_page": 4,
        "text": "establishment” means a fixed place of business through which",
        "words": [
          {
            "bbox": [
              306.10489,
              621.92,
              359.39819,
              629.28
            ],
            "text": "establishment”"
          },
          {
            "bbox": [
              362.39444,
              621.92,
              386.22861,
              629.28
            ],
            "text": "means"
          },
          {
            "bbox": [
              389.22486,
              621.92,
              393.51549,
              629.28
            ],
            "text": "a"
          },
          {
            "bbox": [
              396.51174,
              621.92,
              413.81808,
              629.28
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              416.81433,
              621.92,
              436.19807,
              629.28
            ],
            "text": "place"
          },
          {
            "bbox": [
              439.19432,
              621.92,
              446.14562,
              629.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.14187,
              621.92,
              480.81423,
              629.28
            ],
            "text": "business"
          },
          {
            "bbox": [
              483.81048,
              621.92,
              511.48784,
              629.28
            ],
            "text": "through"
          },
          {
            "bbox": [
              514.48409,
              621.92,
              535.4898,
              629.28
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          631.488,
          514.1565,
          638.848
        ],
        "id": "pdf-004-line-101",
        "source_page": 4,
        "text": "the business of an enterprise is wholly or partly carried on.",
        "words": [
          {
            "bbox": [
              306.11288,
              631.488,
              317.3628,
              638.848
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.58402,
              631.488,
              351.25638,
              638.848
            ],
            "text": "business"
          },
          {
            "bbox": [
              353.4776,
              631.488,
              360.4289,
              638.848
            ],
            "text": "of"
          },
          {
            "bbox": [
              362.65012,
              631.488,
              371.38319,
              638.848
            ],
            "text": "an"
          },
          {
            "bbox": [
              373.60441,
              631.488,
              409.26378,
              638.848
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              411.485,
              631.488,
              417.25378,
              638.848
            ],
            "text": "is"
          },
          {
            "bbox": [
              419.475,
              631.488,
              442.10268,
              638.848
            ],
            "text": "wholly"
          },
          {
            "bbox": [
              444.3239,
              631.488,
              451.57083,
              638.848
            ],
            "text": "or"
          },
          {
            "bbox": [
              453.78406,
              631.488,
              473.75906,
              638.848
            ],
            "text": "partly"
          },
          {
            "bbox": [
              475.98028,
              631.488,
              500.68536,
              638.848
            ],
            "text": "carried"
          },
          {
            "bbox": [
              502.90658,
              631.488,
              514.1565,
              638.848
            ],
            "text": "on."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          645.224,
          528.47458,
          652.584
        ],
        "id": "pdf-004-line-103",
        "source_page": 4,
        "text": "(2) The term “permanent establishment” includes especially:",
        "words": [
          {
            "bbox": [
              314.60625,
              645.224,
              323.18751,
              652.584
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.40873,
              645.224,
              338.72806,
              652.584
            ],
            "text": "The"
          },
          {
            "bbox": [
              340.94928,
              645.224,
              357.2329,
              652.584
            ],
            "text": "term"
          },
          {
            "bbox": [
              359.45412,
              645.224,
              401.34569,
              652.584
            ],
            "text": "“permanent"
          },
          {
            "bbox": [
              403.56691,
              645.224,
              456.85222,
              652.584
            ],
            "text": "establishment”"
          },
          {
            "bbox": [
              459.07344,
              645.224,
              488.82021,
              652.584
            ],
            "text": "includes"
          },
          {
            "bbox": [
              491.04143,
              645.224,
              528.47458,
              652.584
            ],
            "text": "especially:"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          658.504,
          405.14893,
          665.864
        ],
        "id": "pdf-004-line-105",
        "source_page": 4,
        "text": "a) a place of management;",
        "words": [
          {
            "bbox": [
              306.12087,
              658.504,
              312.48091,
              665.864
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.86492,
              658.504,
              323.15555,
              665.864
            ],
            "text": "a"
          },
          {
            "bbox": [
              325.37677,
              658.504,
              344.76051,
              665.864
            ],
            "text": "place"
          },
          {
            "bbox": [
              346.98173,
              658.504,
              353.93303,
              665.864
            ],
            "text": "of"
          },
          {
            "bbox": [
              356.15425,
              658.504,
              405.14893,
              665.864
            ],
            "text": "management;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          671.784,
          352.45488,
          679.144
        ],
        "id": "pdf-004-line-107",
        "source_page": 4,
        "text": "b) a branch;",
        "words": [
          {
            "bbox": [
              306.11288,
              671.784,
              312.92036,
              679.144
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              671.784,
              323.14756,
              679.144
            ],
            "text": "a"
          },
          {
            "bbox": [
              325.36878,
              671.784,
              352.45488,
              679.144
            ],
            "text": "branch;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          685.064,
          351.70382,
          692.424
        ],
        "id": "pdf-004-line-109",
        "source_page": 4,
        "text": "c) an office;",
        "words": [
          {
            "bbox": [
              306.11288,
              685.064,
              312.47292,
              692.424
            ],
            "text": "c)"
          },
          {
            "bbox": [
              318.85693,
              685.064,
              327.59,
              692.424
            ],
            "text": "an"
          },
          {
            "bbox": [
              329.81122,
              685.064,
              351.70382,
              692.424
            ],
            "text": "office;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          698.344,
          352.29508,
          705.704
        ],
        "id": "pdf-004-line-111",
        "source_page": 4,
        "text": "d) a factory;",
        "words": [
          {
            "bbox": [
              306.11288,
              698.344,
              312.92036,
              705.704
            ],
            "text": "d)"
          },
          {
            "bbox": [
              318.85693,
              698.344,
              323.14756,
              705.704
            ],
            "text": "a"
          },
          {
            "bbox": [
              325.36878,
              698.344,
              352.29508,
              705.704
            ],
            "text": "factory;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          711.616,
          378.49429,
          718.976
        ],
        "id": "pdf-004-line-113",
        "source_page": 4,
        "text": "e) a workshop, and",
        "words": [
          {
            "bbox": [
              306.11288,
              711.616,
              312.47292,
              718.976
            ],
            "text": "e)"
          },
          {
            "bbox": [
              318.85693,
              711.616,
              323.14756,
              718.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              325.36878,
              711.616,
              362.80193,
              718.976
            ],
            "text": "workshop,"
          },
          {
            "bbox": [
              365.02315,
              711.616,
              378.49429,
              718.976
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          724.896,
          310.54733,
          732.256
        ],
        "id": "pdf-004-line-117",
        "source_page": 4,
        "text": "f)",
        "words": [
          {
            "bbox": [
              306.11288,
              724.896,
              310.54733,
              732.256
            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          724.888,
          535.48181,
          732.256
        ],
        "id": "pdf-004-line-115",
        "source_page": 4,
        "text": "a mine, an oil or gas well, a quarry or any other place of",
        "words": [
          {
            "bbox": [
              318.85693,
              724.896,
              323.14756,
              732.256
            ],
            "text": "a"
          },
          {
            "bbox": [
              326.82296,
              724.896,
              346.3665,
              732.256
            ],
            "text": "mine,"
          },
          {
            "bbox": [
              350.0419,
              724.896,
              358.77497,
              732.256
            ],
            "text": "an"
          },
          {
            "bbox": [
              362.45037,
              724.888,
              370.58419,
              732.248
            ],
            "text": "oil"
          },
          {
            "bbox": [
              374.25959,
              724.888,
              381.50652,
              732.248
            ],
            "text": "or"
          },
          {
            "bbox": [
              385.18192,
              724.888,
              398.05381,
              732.248
            ],
            "text": "gas"
          },
          {
            "bbox": [
              401.72921,
              724.888,
              417.84504,
              732.248
            ],
            "text": "well,"
          },
          {
            "bbox": [
              421.52044,
              724.888,
              425.81107,
              732.248
            ],
            "text": "a"
          },
          {
            "bbox": [
              429.48647,
              724.888,
              452.27395,
              732.248
            ],
            "text": "quarry"
          },
          {
            "bbox": [
              455.94935,
              724.888,
              463.19628,
              732.248
            ],
            "text": "or"
          },
          {
            "bbox": [
              466.87168,
              724.888,
              479.62372,
              732.248
            ],
            "text": "any"
          },
          {
            "bbox": [
              483.29912,
              724.888,
              501.79597,
              732.248
            ],
            "text": "other"
          },
          {
            "bbox": [
              505.47137,
              724.888,
              524.85511,
              732.248
            ],
            "text": "place"
          },
          {
            "bbox": [
              528.53051,
              724.888,
              535.48181,
              732.248
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          734.456,
          429.83004,
          741.816
        ],
        "id": "pdf-004-line-119",
        "source_page": 4,
        "text": "extraction of natural resources.",
        "words": [
          {
            "bbox": [
              318.84894,
              734.456,
              354.3565,
              741.816
            ],
            "text": "extraction"
          },
          {
            "bbox": [
              356.57772,
              734.456,
              363.52902,
              741.816
            ],
            "text": "of"
          },
          {
            "bbox": [
              365.75024,
              734.456,
              390.17567,
              741.816
            ],
            "text": "natural"
          },
          {
            "bbox": [
              392.39689,
              734.456,
              429.83004,
              741.816
            ],
            "text": "resources."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          757.76,
          535.4898,
          765.12
        ],
        "id": "pdf-004-line-122",
        "source_page": 4,
        "text": "(3) A building site or construction or installation project consti-",
        "words": [
          {
            "bbox": [
              314.61424,
              757.76,
              323.1955,
              765.12
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.36079,
              757.76,
              330.53831,
              765.12
            ],
            "text": "A"
          },
          {
            "bbox": [
              332.7036,
              757.76,
              360.97222,
              765.12
            ],
            "text": "building"
          },
          {
            "bbox": [
              363.13751,
              757.76,
              375.70578,
              765.12
            ],
            "text": "site"
          },
          {
            "bbox": [
              377.87107,
              757.76,
              385.118,
              765.12
            ],
            "text": "or"
          },
          {
            "bbox": [
              387.28329,
              757.76,
              431.82754,
              765.12
            ],
            "text": "construction"
          },
          {
            "bbox": [
              433.99283,
              757.76,
              441.23976,
              765.12
            ],
            "text": "or"
          },
          {
            "bbox": [
              443.40505,
              757.76,
              481.58127,
              765.12
            ],
            "text": "installation"
          },
          {
            "bbox": [
              483.75455,
              757.76,
              508.61144,
              765.12
            ],
            "text": "project"
          },
          {
            "bbox": [
              510.77673,
              757.76,
              535.4898,
              765.12
            ],
            "text": "consti-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          767.328,
          535.4898,
          774.688
        ],
        "id": "pdf-004-line-124",
        "source_page": 4,
        "text": "tutes a permanent establishment only if it lasts more than twelve",
        "words": [
          {
            "bbox": [
              306.11288,
              767.328,
              323.87465,
              774.688
            ],
            "text": "tutes"
          },
          {
            "bbox": [
              326.09587,
              767.328,
              330.3865,
              774.688
            ],
            "text": "a"
          },
          {
            "bbox": [
              332.60772,
              767.328,
              371.09555,
              774.688
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              373.30878,
              767.328,
              423.19035,
              774.688
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              425.41157,
              767.328,
              440.20905,
              774.688
            ],
            "text": "only"
          },
          {
            "bbox": [
              442.43027,
              767.328,
              446.56909,
              774.688
            ],
            "text": "if"
          },
          {
            "bbox": [
              448.79031,
              767.328,
              453.08094,
              774.688
            ],
            "text": "it"
          },
          {
            "bbox": [
              455.30216,
              767.328,
              471.87342,
              774.688
            ],
            "text": "lasts"
          },
          {
            "bbox": [
              474.09464,
              767.328,
              492.43169,
              774.688
            ],
            "text": "more"
          },
          {
            "bbox": [
              494.65291,
              767.328,
              510.34527,
              774.688
            ],
            "text": "than"
          },
          {
            "bbox": [
              512.56649,
              767.328,
              535.4898,
              774.688
            ],
            "text": "twelve"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          776.896,
          335.13256,
          784.256
        ],
        "id": "pdf-004-line-125",
        "source_page": 4,
        "text": "months.",
        "words": [
          {
            "bbox": [
              306.11288,
              776.896,
              335.13256,
              784.256
            ],
            "text": "months."
          }
        ]
      },
      {
        "bbox": [
          310.60377,
          79.856,
          531.92007,
          87.216
        ],
        "id": "pdf-005-line-004",
        "source_page": 5,
        "text": "(4) Notwithstanding the preceding provisions of this Article, the",
        "words": [
          {
            "bbox": [
              310.60377,
              79.856,
              319.20651,
              87.216
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              321.03279,
              79.856,
              379.60992,
              87.216
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              381.4362,
              79.856,
              392.71428,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              394.54056,
              79.856,
              430.3773,
              87.216
            ],
            "text": "preceding"
          },
          {
            "bbox": [
              432.20358,
              79.856,
              468.84132,
              87.216
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              470.6676,
              79.856,
              477.6363,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              479.46258,
              79.856,
              492.22251,
              87.216
            ],
            "text": "this"
          },
          {
            "bbox": [
              494.04879,
              79.856,
              518.81571,
              87.216
            ],
            "text": "Article,"
          },
          {
            "bbox": [
              520.64199,
              79.856,
              531.92007,
              87.216
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          89.424,
          530.64648,
          96.784
        ],
        "id": "pdf-005-line-006",
        "source_page": 5,
        "text": "term “permanent establishment” shall be deemed not to include",
        "words": [
          {
            "bbox": [
              302.09715,
              89.424,
              318.42153,
              96.784
            ],
            "text": "term"
          },
          {
            "bbox": [
              320.6403,
              89.424,
              362.62872,
              96.784
            ],
            "text": "“permanent"
          },
          {
            "bbox": [
              364.8555,
              89.424,
              418.26618,
              96.784
            ],
            "text": "establishment”"
          },
          {
            "bbox": [
              420.49296,
              89.424,
              436.72122,
              96.784
            ],
            "text": "shall"
          },
          {
            "bbox": [
              438.948,
              89.424,
              447.9993,
              96.784
            ],
            "text": "be"
          },
          {
            "bbox": [
              450.22608,
              89.424,
              479.45457,
              96.784
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              481.68135,
              89.424,
              493.2558,
              96.784
            ],
            "text": "not"
          },
          {
            "bbox": [
              495.48258,
              89.424,
              502.60347,
              96.784
            ],
            "text": "to"
          },
          {
            "bbox": [
              504.83025,
              89.424,
              530.64648,
              96.784
            ],
            "text": "include"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          103.496,
          531.92007,
          110.856
        ],
        "id": "pdf-005-line-008",
        "source_page": 5,
        "text": "a) the use of facilities solely for the purpose of storage, display",
        "words": [
          {
            "bbox": [
              302.16924,
              103.496,
              308.53719,
              110.856
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.92917,
              103.496,
              326.20725,
              110.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.60224,
              103.496,
              341.36217,
              110.856
            ],
            "text": "use"
          },
          {
            "bbox": [
              343.83726,
              103.496,
              350.80596,
              110.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              353.28105,
              103.496,
              382.19715,
              110.856
            ],
            "text": "facilities"
          },
          {
            "bbox": [
              384.67224,
              103.496,
              405.13779,
              110.856
            ],
            "text": "solely"
          },
          {
            "bbox": [
              407.61288,
              103.496,
              417.24891,
              110.856
            ],
            "text": "for"
          },
          {
            "bbox": [
              419.724,
              103.496,
              431.00208,
              110.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              433.41309,
              103.496,
              462.93795,
              110.856
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              465.41304,
              103.496,
              472.38174,
              110.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              474.85683,
              103.496,
              504.07731,
              110.856
            ],
            "text": "storage,"
          },
          {
            "bbox": [
              506.5524,
              103.496,
              531.92007,
              110.856
            ],
            "text": "display"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          113.064,
          531.90405,
          120.424
        ],
        "id": "pdf-005-line-010",
        "source_page": 5,
        "text": "or delivery of goods or merchandise belonging to the enter-",
        "words": [
          {
            "bbox": [
              314.92116,
              113.064,
              322.18623,
              120.424
            ],
            "text": "or"
          },
          {
            "bbox": [
              324.8856,
              113.064,
              352.39995,
              120.424
            ],
            "text": "delivery"
          },
          {
            "bbox": [
              355.09932,
              113.064,
              362.06802,
              120.424
            ],
            "text": "of"
          },
          {
            "bbox": [
              364.76739,
              113.064,
              387.31554,
              120.424
            ],
            "text": "goods"
          },
          {
            "bbox": [
              390.01491,
              113.064,
              397.27998,
              120.424
            ],
            "text": "or"
          },
          {
            "bbox": [
              399.97935,
              113.064,
              446.11695,
              120.424
            ],
            "text": "merchandise"
          },
          {
            "bbox": [
              448.81632,
              113.064,
              484.0443,
              120.424
            ],
            "text": "belonging"
          },
          {
            "bbox": [
              486.74367,
              113.064,
              493.86456,
              120.424
            ],
            "text": "to"
          },
          {
            "bbox": [
              496.56393,
              113.064,
              507.84201,
              120.424
            ],
            "text": "the"
          },
          {
            "bbox": [
              510.54138,
              113.064,
              531.90405,
              120.424
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          122.632,
          334.62576,
          129.992
        ],
        "id": "pdf-005-line-012",
        "source_page": 5,
        "text": "prise;",
        "words": [
          {
            "bbox": [
              314.90514,
              122.632,
              334.62576,
              129.992
            ],
            "text": "prise;"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          136.704,
          531.91206,
          144.064
        ],
        "id": "pdf-005-line-014",
        "source_page": 5,
        "text": "b) the maintenance of a stock of goods or merchandise belong-",
        "words": [
          {
            "bbox": [
              302.15322,
              136.704,
              308.96973,
              144.064
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.91315,
              136.704,
              326.19123,
              144.064
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.18572,
              136.704,
              374.17914,
              144.064
            ],
            "text": "maintenance"
          },
          {
            "bbox": [
              376.23771,
              136.704,
              383.20641,
              144.064
            ],
            "text": "of"
          },
          {
            "bbox": [
              385.26498,
              136.704,
              389.56635,
              144.064
            ],
            "text": "a"
          },
          {
            "bbox": [
              391.62492,
              136.704,
              411.20937,
              144.064
            ],
            "text": "stock"
          },
          {
            "bbox": [
              413.26794,
              136.704,
              420.23664,
              144.064
            ],
            "text": "of"
          },
          {
            "bbox": [
              422.29521,
              136.704,
              444.84336,
              144.064
            ],
            "text": "goods"
          },
          {
            "bbox": [
              446.90193,
              136.704,
              454.06287,
              144.064
            ],
            "text": "or"
          },
          {
            "bbox": [
              456.12144,
              136.704,
              502.25904,
              144.064
            ],
            "text": "merchandise"
          },
          {
            "bbox": [
              504.31761,
              136.704,
              531.91206,
              144.064
            ],
            "text": "belong-"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          146.272,
          531.90405,
          153.632
        ],
        "id": "pdf-005-line-016",
        "source_page": 5,
        "text": "ing to the enterprise solely for the purpose of storage, display",
        "words": [
          {
            "bbox": [
              314.91315,
              146.272,
              325.74267,
              153.632
            ],
            "text": "ing"
          },
          {
            "bbox": [
              327.71313,
              146.272,
              334.83402,
              153.632
            ],
            "text": "to"
          },
          {
            "bbox": [
              336.80448,
              146.272,
              348.08256,
              153.632
            ],
            "text": "the"
          },
          {
            "bbox": [
              350.05302,
              146.272,
              385.72155,
              153.632
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              387.69201,
              146.272,
              408.15756,
              153.632
            ],
            "text": "solely"
          },
          {
            "bbox": [
              410.12802,
              146.272,
              419.76405,
              153.632
            ],
            "text": "for"
          },
          {
            "bbox": [
              421.73451,
              146.272,
              433.01259,
              153.632
            ],
            "text": "the"
          },
          {
            "bbox": [
              434.98305,
              146.272,
              464.50791,
              153.632
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              466.40628,
              146.272,
              473.37498,
              153.632
            ],
            "text": "of"
          },
          {
            "bbox": [
              475.34544,
              146.272,
              504.56592,
              153.632
            ],
            "text": "storage,"
          },
          {
            "bbox": [
              506.53638,
              146.272,
              531.90405,
              153.632
            ],
            "text": "display"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          155.84,
          354.21021,
          163.2
        ],
        "id": "pdf-005-line-018",
        "source_page": 5,
        "text": "or delivery;",
        "words": [
          {
            "bbox": [
              314.90514,
              155.84,
              322.17021,
              163.2
            ],
            "text": "or"
          },
          {
            "bbox": [
              324.39699,
              155.84,
              354.21021,
              163.2
            ],
            "text": "delivery;"
          }
        ]
      },
      {
        "bbox": [
          302.17725,
          169.904,
          531.92808,
          177.272
        ],
        "id": "pdf-005-line-020",
        "source_page": 5,
        "text": "c) the maintenance of a stock of goods or merchandise belong-",
        "words": [
          {
            "bbox": [
              302.17725,
              169.912,
              308.5452,
              177.272
            ],
            "text": "c)"
          },
          {
            "bbox": [
              314.85708,
              169.904,
              326.13516,
              177.264
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.19373,
              169.904,
              374.18715,
              177.264
            ],
            "text": "maintenance"
          },
          {
            "bbox": [
              376.24572,
              169.904,
              383.21442,
              177.264
            ],
            "text": "of"
          },
          {
            "bbox": [
              385.27299,
              169.904,
              389.57436,
              177.264
            ],
            "text": "a"
          },
          {
            "bbox": [
              391.63293,
              169.904,
              411.21738,
              177.264
            ],
            "text": "stock"
          },
          {
            "bbox": [
              413.27595,
              169.904,
              420.24465,
              177.264
            ],
            "text": "of"
          },
          {
            "bbox": [
              422.30322,
              169.904,
              444.75525,
              177.264
            ],
            "text": "goods"
          },
          {
            "bbox": [
              446.81382,
              169.904,
              454.07889,
              177.264
            ],
            "text": "or"
          },
          {
            "bbox": [
              456.13746,
              169.904,
              502.27506,
              177.264
            ],
            "text": "merchandise"
          },
          {
            "bbox": [
              504.33363,
              169.904,
              531.92808,
              177.264
            ],
            "text": "belong-"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          179.472,
          531.92007,
          186.832
        ],
        "id": "pdf-005-line-022",
        "source_page": 5,
        "text": "ing to the enterprise solely for the purpose of processing by",
        "words": [
          {
            "bbox": [
              314.92917,
              179.472,
              325.75869,
              186.832
            ],
            "text": "ing"
          },
          {
            "bbox": [
              328.36995,
              179.472,
              335.49084,
              186.832
            ],
            "text": "to"
          },
          {
            "bbox": [
              338.1021,
              179.472,
              349.29207,
              186.832
            ],
            "text": "the"
          },
          {
            "bbox": [
              351.90333,
              179.472,
              387.65196,
              186.832
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              390.26322,
              179.472,
              410.72877,
              186.832
            ],
            "text": "solely"
          },
          {
            "bbox": [
              413.34003,
              179.472,
              422.97606,
              186.832
            ],
            "text": "for"
          },
          {
            "bbox": [
              425.58732,
              179.472,
              436.8654,
              186.832
            ],
            "text": "the"
          },
          {
            "bbox": [
              439.47666,
              179.472,
              468.9054,
              186.832
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              471.51666,
              179.472,
              478.48536,
              186.832
            ],
            "text": "of"
          },
          {
            "bbox": [
              481.09662,
              179.472,
              520.55388,
              186.832
            ],
            "text": "processing"
          },
          {
            "bbox": [
              523.16514,
              179.472,
              531.92007,
              186.832
            ],
            "text": "by"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          189.04,
          382.3173,
          196.4
        ],
        "id": "pdf-005-line-024",
        "source_page": 5,
        "text": "another enterprise;",
        "words": [
          {
            "bbox": [
              314.92116,
              189.04,
              342.21924,
              196.4
            ],
            "text": "another"
          },
          {
            "bbox": [
              344.44602,
              189.04,
              382.3173,
              196.4
            ],
            "text": "enterprise;"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          203.112,
          531.95211,
          210.472
        ],
        "id": "pdf-005-line-026",
        "source_page": 5,
        "text": "d) the maintenance of a stock of goods or merchandise belong-",
        "words": [
          {
            "bbox": [
              302.10516,
              203.112,
              308.92167,
              210.472
            ],
            "text": "d)"
          },
          {
            "bbox": [
              314.86509,
              203.112,
              326.14317,
              210.472
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.20174,
              203.112,
              374.19516,
              210.472
            ],
            "text": "maintenance"
          },
          {
            "bbox": [
              376.25373,
              203.112,
              383.22243,
              210.472
            ],
            "text": "of"
          },
          {
            "bbox": [
              385.281,
              203.112,
              389.58237,
              210.472
            ],
            "text": "a"
          },
          {
            "bbox": [
              391.64094,
              203.112,
              411.14529,
              210.472
            ],
            "text": "stock"
          },
          {
            "bbox": [
              413.20386,
              203.112,
              420.17256,
              210.472
            ],
            "text": "of"
          },
          {
            "bbox": [
              422.23113,
              203.112,
              444.77928,
              210.472
            ],
            "text": "goods"
          },
          {
            "bbox": [
              446.83785,
              203.112,
              454.10292,
              210.472
            ],
            "text": "or"
          },
          {
            "bbox": [
              456.16149,
              203.112,
              502.29909,
              210.472
            ],
            "text": "merchandise"
          },
          {
            "bbox": [
              504.35766,
              203.112,
              531.95211,
              210.472
            ],
            "text": "belong-"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          212.68,
          531.95211,
          220.04
        ],
        "id": "pdf-005-line-028",
        "source_page": 5,
        "text": "ing to the enterprise, which is exhibited at a trade fair or exhi-",
        "words": [
          {
            "bbox": [
              314.85708,
              212.68,
              325.6866,
              220.04
            ],
            "text": "ing"
          },
          {
            "bbox": [
              327.72915,
              212.68,
              334.85004,
              220.04
            ],
            "text": "to"
          },
          {
            "bbox": [
              336.89259,
              212.68,
              348.17067,
              220.04
            ],
            "text": "the"
          },
          {
            "bbox": [
              350.21322,
              212.68,
              388.18863,
              220.04
            ],
            "text": "enterprise,"
          },
          {
            "bbox": [
              390.23118,
              212.68,
              411.28146,
              220.04
            ],
            "text": "which"
          },
          {
            "bbox": [
              413.32401,
              212.68,
              419.10723,
              220.04
            ],
            "text": "is"
          },
          {
            "bbox": [
              421.14978,
              212.68,
              453.8466,
              220.04
            ],
            "text": "exhibited"
          },
          {
            "bbox": [
              455.88915,
              212.68,
              462.71367,
              220.04
            ],
            "text": "at"
          },
          {
            "bbox": [
              464.75622,
              212.68,
              469.05759,
              220.04
            ],
            "text": "a"
          },
          {
            "bbox": [
              471.10014,
              212.68,
              489.64329,
              220.04
            ],
            "text": "trade"
          },
          {
            "bbox": [
              491.68584,
              212.68,
              502.80372,
              220.04
            ],
            "text": "fair"
          },
          {
            "bbox": [
              504.84627,
              212.68,
              512.11134,
              220.04
            ],
            "text": "or"
          },
          {
            "bbox": [
              514.15389,
              212.68,
              531.95211,
              220.04
            ],
            "text": "exhi-"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          222.248,
          531.92007,
          229.608
        ],
        "id": "pdf-005-line-030",
        "source_page": 5,
        "text": "bition, and which is sold by the enterprise at the end of such",
        "words": [
          {
            "bbox": [
              314.85708,
              222.248,
              336.96468,
              229.608
            ],
            "text": "bition,"
          },
          {
            "bbox": [
              339.29559,
              222.248,
              352.80045,
              229.608
            ],
            "text": "and"
          },
          {
            "bbox": [
              355.13136,
              222.248,
              376.18164,
              229.608
            ],
            "text": "which"
          },
          {
            "bbox": [
              378.51255,
              222.248,
              384.29577,
              229.608
            ],
            "text": "is"
          },
          {
            "bbox": [
              386.62668,
              222.248,
              401.75757,
              229.608
            ],
            "text": "sold"
          },
          {
            "bbox": [
              404.08848,
              222.248,
              412.84341,
              229.608
            ],
            "text": "by"
          },
          {
            "bbox": [
              415.17432,
              222.248,
              426.4524,
              229.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              428.72724,
              222.248,
              464.47587,
              229.608
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              466.80678,
              222.248,
              473.6313,
              229.608
            ],
            "text": "at"
          },
          {
            "bbox": [
              475.96221,
              222.248,
              487.24029,
              229.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              489.5712,
              222.248,
              503.07606,
              229.608
            ],
            "text": "end"
          },
          {
            "bbox": [
              505.40697,
              222.248,
              512.37567,
              229.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              514.70658,
              222.248,
              531.92007,
              229.608
            ],
            "text": "such"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          231.816,
          374.47551,
          239.176
        ],
        "id": "pdf-005-line-032",
        "source_page": 5,
        "text": "fair or exhibition;",
        "words": [
          {
            "bbox": [
              314.92116,
              231.816,
              326.03904,
              239.176
            ],
            "text": "fair"
          },
          {
            "bbox": [
              328.19373,
              231.816,
              335.4588,
              239.176
            ],
            "text": "or"
          },
          {
            "bbox": [
              337.68558,
              231.816,
              374.47551,
              239.176
            ],
            "text": "exhibition;"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          245.88,
          531.88002,
          253.248
        ],
        "id": "pdf-005-line-034",
        "source_page": 5,
        "text": "e) the maintenance of a fixed place of business solely for the",
        "words": [
          {
            "bbox": [
              302.1372,
              245.888,
              308.50515,
              253.248
            ],
            "text": "e)"
          },
          {
            "bbox": [
              314.89713,
              245.888,
              326.17521,
              253.248
            ],
            "text": "the"
          },
          {
            "bbox": [
              329.34717,
              245.888,
              375.34059,
              253.248
            ],
            "text": "maintenance"
          },
          {
            "bbox": [
              378.44046,
              245.88,
              385.40916,
              253.24
            ],
            "text": "of"
          },
          {
            "bbox": [
              388.58112,
              245.88,
              392.88249,
              253.24
            ],
            "text": "a"
          },
          {
            "bbox": [
              396.05445,
              245.88,
              413.40411,
              253.24
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              416.57607,
              245.88,
              436.00833,
              253.24
            ],
            "text": "place"
          },
          {
            "bbox": [
              439.18029,
              245.88,
              446.14899,
              253.24
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.32095,
              245.88,
              481.07259,
              253.24
            ],
            "text": "business"
          },
          {
            "bbox": [
              484.24455,
              245.88,
              504.62199,
              253.24
            ],
            "text": "solely"
          },
          {
            "bbox": [
              507.79395,
              245.88,
              517.42998,
              253.24
            ],
            "text": "for"
          },
          {
            "bbox": [
              520.60194,
              245.88,
              531.88002,
              253.24
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          255.448,
          531.864,
          262.808
        ],
        "id": "pdf-005-line-036",
        "source_page": 5,
        "text": "purpose of purchasing goods or merchandise or of collecting",
        "words": [
          {
            "bbox": [
              314.88111,
              255.448,
              344.40597,
              262.808
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              346.44051,
              255.448,
              353.40921,
              262.808
            ],
            "text": "of"
          },
          {
            "bbox": [
              355.44375,
              255.448,
              395.20539,
              262.808
            ],
            "text": "purchasing"
          },
          {
            "bbox": [
              397.23993,
              255.448,
              419.70798,
              262.808
            ],
            "text": "goods"
          },
          {
            "bbox": [
              421.74252,
              255.448,
              429.00759,
              262.808
            ],
            "text": "or"
          },
          {
            "bbox": [
              431.04213,
              255.448,
              477.17973,
              262.808
            ],
            "text": "merchandise"
          },
          {
            "bbox": [
              479.21427,
              255.448,
              486.47934,
              262.808
            ],
            "text": "or"
          },
          {
            "bbox": [
              488.51388,
              255.448,
              495.48258,
              262.808
            ],
            "text": "of"
          },
          {
            "bbox": [
              497.51712,
              255.448,
              531.864,
              262.808
            ],
            "text": "collecting"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          265.016,
          422.91999,
          272.376
        ],
        "id": "pdf-005-line-038",
        "source_page": 5,
        "text": "information, for the enterprise;",
        "words": [
          {
            "bbox": [
              314.86509,
              265.016,
              357.43824,
              272.376
            ],
            "text": "information,"
          },
          {
            "bbox": [
              359.66502,
              265.016,
              369.30105,
              272.376
            ],
            "text": "for"
          },
          {
            "bbox": [
              371.52783,
              265.016,
              382.80591,
              272.376
            ],
            "text": "the"
          },
          {
            "bbox": [
              385.03269,
              265.016,
              422.91999,
              272.376
            ],
            "text": "enterprise;"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          279.088,
          306.5427,
          286.448
        ],
        "id": "pdf-005-line-041",
        "source_page": 5,
        "text": "f)",
        "words": [
          {
            "bbox": [
              302.09715,
              279.088,
              306.5427,
              286.448
            ],
            "text": "f)"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          279.088,
          531.93609,
          286.448
        ],
        "id": "pdf-005-line-042",
        "source_page": 5,
        "text": "the maintenance of a fixed place of business solely for the",
        "words": [
          {
            "bbox": [
              314.86509,
              279.088,
              326.14317,
              286.448
            ],
            "text": "the"
          },
          {
            "bbox": [
              329.31513,
              279.088,
              375.30855,
              286.448
            ],
            "text": "maintenance"
          },
          {
            "bbox": [
              378.48051,
              279.088,
              385.44921,
              286.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              388.62117,
              279.088,
              392.92254,
              286.448
            ],
            "text": "a"
          },
          {
            "bbox": [
              396.0945,
              279.088,
              413.44416,
              286.448
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              416.61612,
              279.088,
              435.97629,
              286.448
            ],
            "text": "place"
          },
          {
            "bbox": [
              439.14825,
              279.088,
              446.11695,
              286.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.28891,
              279.088,
              481.04055,
              286.448
            ],
            "text": "business"
          },
          {
            "bbox": [
              484.21251,
              279.088,
              504.67806,
              286.448
            ],
            "text": "solely"
          },
          {
            "bbox": [
              507.85002,
              279.088,
              517.48605,
              286.448
            ],
            "text": "for"
          },
          {
            "bbox": [
              520.65801,
              279.088,
              531.93609,
              286.448
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          288.656,
          531.93609,
          296.016
        ],
        "id": "pdf-005-line-044",
        "source_page": 5,
        "text": "purpose of carrying on, for the enterprise, any other activity of",
        "words": [
          {
            "bbox": [
              314.93718,
              288.656,
              344.37393,
              296.016
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              346.20021,
              288.656,
              353.16891,
              296.016
            ],
            "text": "of"
          },
          {
            "bbox": [
              354.99519,
              288.656,
              383.76711,
              296.016
            ],
            "text": "carrying"
          },
          {
            "bbox": [
              385.59339,
              288.656,
              396.87147,
              296.016
            ],
            "text": "on,"
          },
          {
            "bbox": [
              398.69775,
              288.656,
              408.33378,
              296.016
            ],
            "text": "for"
          },
          {
            "bbox": [
              410.16006,
              288.656,
              421.43814,
              296.016
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.26442,
              288.656,
              461.14371,
              296.016
            ],
            "text": "enterprise,"
          },
          {
            "bbox": [
              462.96999,
              288.656,
              475.72992,
              296.016
            ],
            "text": "any"
          },
          {
            "bbox": [
              477.5562,
              288.656,
              496.09935,
              296.016
            ],
            "text": "other"
          },
          {
            "bbox": [
              497.92563,
              288.656,
              523.14111,
              296.016
            ],
            "text": "activity"
          },
          {
            "bbox": [
              524.96739,
              288.656,
              531.93609,
              296.016
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          298.224,
          442.11195,
          305.584
        ],
        "id": "pdf-005-line-046",
        "source_page": 5,
        "text": "a preparatory or auxiliary character;",
        "words": [
          {
            "bbox": [
              314.93718,
              298.224,
              319.23855,
              305.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              321.46533,
              298.224,
              362.90907,
              305.584
            ],
            "text": "preparatory"
          },
          {
            "bbox": [
              365.13585,
              298.224,
              372.40092,
              305.584
            ],
            "text": "or"
          },
          {
            "bbox": [
              374.6277,
              298.224,
              403.84017,
              305.584
            ],
            "text": "auxiliary"
          },
          {
            "bbox": [
              406.06695,
              298.224,
              442.11195,
              305.584
            ],
            "text": "character;"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          321.856,
          531.91206,
          329.216
        ],
        "id": "pdf-005-line-049",
        "source_page": 5,
        "text": "g) the maintenance of a fixed place of business solely for any",
        "words": [
          {
            "bbox": [
              302.09715,
              321.856,
              308.76147,
              329.216
            ],
            "text": "g)"
          },
          {
            "bbox": [
              314.85708,
              321.856,
              326.13516,
              329.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              329.15493,
              321.856,
              375.14835,
              329.216
            ],
            "text": "maintenance"
          },
          {
            "bbox": [
              378.16812,
              321.856,
              385.13682,
              329.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              388.15659,
              321.856,
              392.45796,
              329.216
            ],
            "text": "a"
          },
          {
            "bbox": [
              395.47773,
              321.856,
              412.82739,
              329.216
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              415.84716,
              321.856,
              435.23136,
              329.216
            ],
            "text": "place"
          },
          {
            "bbox": [
              438.25113,
              321.856,
              445.21983,
              329.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              448.2396,
              321.856,
              479.99124,
              329.216
            ],
            "text": "business"
          },
          {
            "bbox": [
              483.01101,
              321.856,
              503.47656,
              329.216
            ],
            "text": "solely"
          },
          {
            "bbox": [
              506.49633,
              321.856,
              516.13236,
              329.216
            ],
            "text": "for"
          },
          {
            "bbox": [
              519.15213,
              321.856,
              531.91206,
              329.216
            ],
            "text": "any"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          331.424,
          531.91206,
          338.784
        ],
        "id": "pdf-005-line-051",
        "source_page": 5,
        "text": "combination of activities mentioned in sub-paragraphs a) to",
        "words": [
          {
            "bbox": [
              314.91315,
              331.424,
              359.20845,
              338.784
            ],
            "text": "combination"
          },
          {
            "bbox": [
              362.01996,
              331.424,
              368.98866,
              338.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              371.80017,
              331.424,
              403.09524,
              338.784
            ],
            "text": "activities"
          },
          {
            "bbox": [
              405.90675,
              331.424,
              443.89017,
              338.784
            ],
            "text": "mentioned"
          },
          {
            "bbox": [
              446.70168,
              331.424,
              452.93346,
              338.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              455.67288,
              331.424,
              512.79219,
              338.784
            ],
            "text": "sub-paragraphs"
          },
          {
            "bbox": [
              515.6037,
              331.424,
              521.97966,
              338.784
            ],
            "text": "a)"
          },
          {
            "bbox": [
              524.79117,
              331.424,
              531.91206,
              338.784
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          340.992,
          531.89604,
          348.352
        ],
        "id": "pdf-005-line-053",
        "source_page": 5,
        "text": "f), provided that the overall activity of the fixed place of busi-",
        "words": [
          {
            "bbox": [
              314.91315,
              340.992,
              321.58548,
              348.352
            ],
            "text": "f),"
          },
          {
            "bbox": [
              323.86032,
              340.992,
              355.45977,
              348.352
            ],
            "text": "provided"
          },
          {
            "bbox": [
              357.65451,
              340.992,
              371.45574,
              348.352
            ],
            "text": "that"
          },
          {
            "bbox": [
              373.73058,
              340.992,
              385.00866,
              348.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              387.2835,
              340.992,
              410.71275,
              348.352
            ],
            "text": "overall"
          },
          {
            "bbox": [
              412.98759,
              340.992,
              438.20307,
              348.352
            ],
            "text": "activity"
          },
          {
            "bbox": [
              440.47791,
              340.992,
              447.44661,
              348.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.72145,
              340.992,
              460.99953,
              348.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              463.2183,
              340.992,
              480.56796,
              348.352
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              482.8428,
              340.992,
              502.27506,
              348.352
            ],
            "text": "place"
          },
          {
            "bbox": [
              504.5499,
              340.992,
              511.5186,
              348.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              513.79344,
              340.992,
              531.89604,
              348.352
            ],
            "text": "busi-"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          350.56,
          531.89604,
          357.92
        ],
        "id": "pdf-005-line-055",
        "source_page": 5,
        "text": "ness resulting from this combination is of a preparatory or",
        "words": [
          {
            "bbox": [
              314.89713,
              350.56,
              331.66206,
              357.92
            ],
            "text": "ness"
          },
          {
            "bbox": [
              335.03427,
              350.56,
              365.52834,
              357.92
            ],
            "text": "resulting"
          },
          {
            "bbox": [
              368.90055,
              350.56,
              385.36911,
              357.92
            ],
            "text": "from"
          },
          {
            "bbox": [
              388.73331,
              350.56,
              401.49324,
              357.92
            ],
            "text": "this"
          },
          {
            "bbox": [
              404.86545,
              350.56,
              449.22483,
              357.92
            ],
            "text": "combination"
          },
          {
            "bbox": [
              452.59704,
              350.56,
              458.38026,
              357.92
            ],
            "text": "is"
          },
          {
            "bbox": [
              461.75247,
              350.56,
              468.72117,
              357.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              472.09338,
              350.56,
              476.39475,
              357.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              479.72691,
              350.56,
              521.25876,
              357.92
            ],
            "text": "preparatory"
          },
          {
            "bbox": [
              524.63097,
              350.56,
              531.89604,
              357.92
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          360.128,
          382.28526,
          367.488
        ],
        "id": "pdf-005-line-057",
        "source_page": 5,
        "text": "auxiliary character.",
        "words": [
          {
            "bbox": [
              314.89713,
              360.128,
              344.1096,
              367.488
            ],
            "text": "auxiliary"
          },
          {
            "bbox": [
              346.33638,
              360.128,
              382.28526,
              367.488
            ],
            "text": "character."
          }
        ]
      },
      {
        "bbox": [
          310.60377,
          385.432,
          531.92808,
          392.8
        ],
        "id": "pdf-005-line-060",
        "source_page": 5,
        "text": "(5) Notwithstanding the provisions of paragraphs 1 and 2,",
        "words": [
          {
            "bbox": [
              310.60377,
              385.432,
              319.20651,
              392.792
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              323.4438,
              385.432,
              382.02093,
              392.792
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              386.25822,
              385.432,
              397.5363,
              392.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              401.77359,
              385.432,
              438.33924,
              392.792
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              442.57653,
              385.44,
              449.54523,
              392.8
            ],
            "text": "of"
          },
          {
            "bbox": [
              453.78252,
              385.44,
              494.57745,
              392.8
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              498.81474,
              385.44,
              503.2683,
              392.8
            ],
            "text": "1"
          },
          {
            "bbox": [
              507.50559,
              385.44,
              521.01045,
              392.8
            ],
            "text": "and"
          },
          {
            "bbox": [
              525.24774,
              385.44,
              531.92808,
              392.8
            ],
            "text": "2,"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          395.008,
          531.92808,
          402.368
        ],
        "id": "pdf-005-line-062",
        "source_page": 5,
        "text": "where a person – other than an agent of an independent status to",
        "words": [
          {
            "bbox": [
              302.16123,
              395.008,
              323.94843,
              402.368
            ],
            "text": "where"
          },
          {
            "bbox": [
              325.81476,
              395.008,
              330.11613,
              402.368
            ],
            "text": "a"
          },
          {
            "bbox": [
              331.90236,
              395.008,
              356.67729,
              402.368
            ],
            "text": "person"
          },
          {
            "bbox": [
              358.54362,
              395.008,
              362.54862,
              402.368
            ],
            "text": "–"
          },
          {
            "bbox": [
              364.41495,
              395.008,
              382.9581,
              402.368
            ],
            "text": "other"
          },
          {
            "bbox": [
              384.82443,
              395.008,
              400.55607,
              402.368
            ],
            "text": "than"
          },
          {
            "bbox": [
              402.4224,
              395.008,
              411.17733,
              402.368
            ],
            "text": "an"
          },
          {
            "bbox": [
              413.04366,
              395.008,
              433.22085,
              402.368
            ],
            "text": "agent"
          },
          {
            "bbox": [
              435.08718,
              395.008,
              442.05588,
              402.368
            ],
            "text": "of"
          },
          {
            "bbox": [
              443.92221,
              395.008,
              452.58102,
              402.368
            ],
            "text": "an"
          },
          {
            "bbox": [
              454.44735,
              395.008,
              499.2633,
              402.368
            ],
            "text": "independent"
          },
          {
            "bbox": [
              501.12963,
              395.008,
              522.94086,
              402.368
            ],
            "text": "status"
          },
          {
            "bbox": [
              524.80719,
              395.008,
              531.92808,
              402.368
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          404.576,
          531.92007,
          411.936
        ],
        "id": "pdf-005-line-064",
        "source_page": 5,
        "text": "whom paragraph 7 applies – is acting on behalf of an enterprise",
        "words": [
          {
            "bbox": [
              302.16123,
              404.576,
              324.10863,
              411.936
            ],
            "text": "whom"
          },
          {
            "bbox": [
              326.54367,
              404.576,
              363.24549,
              411.936
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              365.68854,
              404.576,
              370.1421,
              411.936
            ],
            "text": "7"
          },
          {
            "bbox": [
              372.58515,
              404.576,
              398.24919,
              411.936
            ],
            "text": "applies"
          },
          {
            "bbox": [
              400.69224,
              404.576,
              404.69724,
              411.936
            ],
            "text": "–"
          },
          {
            "bbox": [
              407.14029,
              404.576,
              412.92351,
              411.936
            ],
            "text": "is"
          },
          {
            "bbox": [
              415.36656,
              404.576,
              437.32197,
              411.936
            ],
            "text": "acting"
          },
          {
            "bbox": [
              439.76502,
              404.576,
              448.81632,
              411.936
            ],
            "text": "on"
          },
          {
            "bbox": [
              451.25937,
              404.576,
              473.11866,
              411.936
            ],
            "text": "behalf"
          },
          {
            "bbox": [
              475.56171,
              404.576,
              482.53041,
              411.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              484.97346,
              404.576,
              493.72839,
              411.936
            ],
            "text": "an"
          },
          {
            "bbox": [
              496.17144,
              404.576,
              531.92007,
              411.936
            ],
            "text": "enterprise"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          414.136,
          531.88803,
          421.504
        ],
        "id": "pdf-005-line-066",
        "source_page": 5,
        "text": "and has, and habitually exercises, in a Contracting State an",
        "words": [
          {
            "bbox": [
              302.15322,
              414.144,
              315.65808,
              421.504
            ],
            "text": "and"
          },
          {
            "bbox": [
              319.8393,
              414.144,
              334.82601,
              421.504
            ],
            "text": "has,"
          },
          {
            "bbox": [
              339.00723,
              414.144,
              352.51209,
              421.504
            ],
            "text": "and"
          },
          {
            "bbox": [
              356.61321,
              414.136,
              390.73581,
              421.496
            ],
            "text": "habitually"
          },
          {
            "bbox": [
              394.91703,
              414.136,
              430.95402,
              421.496
            ],
            "text": "exercises,"
          },
          {
            "bbox": [
              435.13524,
              414.136,
              441.36702,
              421.496
            ],
            "text": "in"
          },
          {
            "bbox": [
              445.54824,
              414.136,
              449.84961,
              421.496
            ],
            "text": "a"
          },
          {
            "bbox": [
              454.03083,
              414.136,
              495.93114,
              421.496
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              500.11236,
              414.136,
              518.95188,
              421.496
            ],
            "text": "State"
          },
          {
            "bbox": [
              523.1331,
              414.136,
              531.88803,
              421.496
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          423.704,
          531.88803,
          431.064
        ],
        "id": "pdf-005-line-068",
        "source_page": 5,
        "text": "authority to conclude contracts in the name of the enterprise,",
        "words": [
          {
            "bbox": [
              302.12118,
              423.704,
              333.42426,
              431.064
            ],
            "text": "authority"
          },
          {
            "bbox": [
              336.9006,
              423.704,
              344.02149,
              431.064
            ],
            "text": "to"
          },
          {
            "bbox": [
              347.49783,
              423.704,
              380.35485,
              431.064
            ],
            "text": "conclude"
          },
          {
            "bbox": [
              383.83119,
              423.704,
              417.50523,
              431.064
            ],
            "text": "contracts"
          },
          {
            "bbox": [
              420.98157,
              423.704,
              427.21335,
              431.064
            ],
            "text": "in"
          },
          {
            "bbox": [
              430.68969,
              423.704,
              441.96777,
              431.064
            ],
            "text": "the"
          },
          {
            "bbox": [
              445.44411,
              423.704,
              465.32493,
              431.064
            ],
            "text": "name"
          },
          {
            "bbox": [
              468.80127,
              423.704,
              475.76997,
              431.064
            ],
            "text": "of"
          },
          {
            "bbox": [
              479.24631,
              423.704,
              490.52439,
              431.064
            ],
            "text": "the"
          },
          {
            "bbox": [
              494.00073,
              423.704,
              531.88803,
              431.064
            ],
            "text": "enterprise,"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          433.272,
          531.87201,
          440.632
        ],
        "id": "pdf-005-line-070",
        "source_page": 5,
        "text": "that enterprise shall be deemed to have a permanent establish-",
        "words": [
          {
            "bbox": [
              302.12118,
              433.272,
              315.92241,
              440.632
            ],
            "text": "that"
          },
          {
            "bbox": [
              318.5577,
              433.272,
              354.30633,
              440.632
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              356.94162,
              433.272,
              373.25799,
              440.632
            ],
            "text": "shall"
          },
          {
            "bbox": [
              375.89328,
              433.272,
              384.84846,
              440.632
            ],
            "text": "be"
          },
          {
            "bbox": [
              387.48375,
              433.272,
              416.71224,
              440.632
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              419.34753,
              433.272,
              426.46842,
              440.632
            ],
            "text": "to"
          },
          {
            "bbox": [
              429.10371,
              433.272,
              446.16501,
              440.632
            ],
            "text": "have"
          },
          {
            "bbox": [
              448.8003,
              433.272,
              453.10167,
              440.632
            ],
            "text": "a"
          },
          {
            "bbox": [
              455.73696,
              433.272,
              494.31312,
              440.632
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              496.94841,
              433.272,
              531.87201,
              440.632
            ],
            "text": "establish-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          442.84,
          531.87201,
          450.208
        ],
        "id": "pdf-005-line-072",
        "source_page": 5,
        "text": "ment in that State in respect of any activities which that person",
        "words": [
          {
            "bbox": [
              302.10516,
              442.84,
              320.20776,
              450.2
            ],
            "text": "ment"
          },
          {
            "bbox": [
              322.85907,
              442.84,
              329.09085,
              450.2
            ],
            "text": "in"
          },
          {
            "bbox": [
              331.74216,
              442.84,
              345.54339,
              450.2
            ],
            "text": "that"
          },
          {
            "bbox": [
              348.1947,
              442.84,
              367.03422,
              450.2
            ],
            "text": "State"
          },
          {
            "bbox": [
              369.68553,
              442.84,
              375.91731,
              450.2
            ],
            "text": "in"
          },
          {
            "bbox": [
              378.56862,
              442.84,
              405.37008,
              450.2
            ],
            "text": "respect"
          },
          {
            "bbox": [
              408.02139,
              442.848,
              414.99009,
              450.208
            ],
            "text": "of"
          },
          {
            "bbox": [
              417.6414,
              442.848,
              430.40133,
              450.208
            ],
            "text": "any"
          },
          {
            "bbox": [
              433.05264,
              442.848,
              464.34771,
              450.208
            ],
            "text": "activities"
          },
          {
            "bbox": [
              466.99902,
              442.848,
              488.0493,
              450.208
            ],
            "text": "which"
          },
          {
            "bbox": [
              490.70061,
              442.848,
              504.50184,
              450.208
            ],
            "text": "that"
          },
          {
            "bbox": [
              507.15315,
              442.848,
              531.87201,
              450.208
            ],
            "text": "person"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          452.408,
          531.88002,
          459.776
        ],
        "id": "pdf-005-line-074",
        "source_page": 5,
        "text": "undertakes for the enterprise, unless the activities of such person",
        "words": [
          {
            "bbox": [
              302.10516,
              452.416,
              342.01899,
              459.776
            ],
            "text": "undertakes"
          },
          {
            "bbox": [
              343.86129,
              452.416,
              353.49732,
              459.776
            ],
            "text": "for"
          },
          {
            "bbox": [
              355.33962,
              452.416,
              366.6177,
              459.776
            ],
            "text": "the"
          },
          {
            "bbox": [
              368.46,
              452.416,
              406.35531,
              459.776
            ],
            "text": "enterprise,"
          },
          {
            "bbox": [
              408.19761,
              452.408,
              431.19432,
              459.768
            ],
            "text": "unless"
          },
          {
            "bbox": [
              433.03662,
              452.408,
              444.3147,
              459.768
            ],
            "text": "the"
          },
          {
            "bbox": [
              446.157,
              452.408,
              477.45207,
              459.768
            ],
            "text": "activities"
          },
          {
            "bbox": [
              479.29437,
              452.408,
              486.26307,
              459.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              488.10537,
              452.408,
              505.31886,
              459.768
            ],
            "text": "such"
          },
          {
            "bbox": [
              507.10509,
              452.408,
              531.88002,
              459.768
            ],
            "text": "person"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          461.976,
          531.87201,
          469.336
        ],
        "id": "pdf-005-line-076",
        "source_page": 5,
        "text": "are limited to those mentioned in paragraph 4 which, if exercised",
        "words": [
          {
            "bbox": [
              302.11317,
              461.976,
              313.38324,
              469.336
            ],
            "text": "are"
          },
          {
            "bbox": [
              315.4338,
              461.976,
              339.16743,
              469.336
            ],
            "text": "limited"
          },
          {
            "bbox": [
              341.21799,
              461.976,
              348.33888,
              469.336
            ],
            "text": "to"
          },
          {
            "bbox": [
              350.38944,
              461.976,
              370.27026,
              469.336
            ],
            "text": "those"
          },
          {
            "bbox": [
              372.32082,
              461.976,
              410.21613,
              469.336
            ],
            "text": "mentioned"
          },
          {
            "bbox": [
              412.26669,
              461.976,
              418.49847,
              469.336
            ],
            "text": "in"
          },
          {
            "bbox": [
              420.54903,
              461.976,
              457.33896,
              469.336
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              459.38952,
              461.976,
              463.84308,
              469.336
            ],
            "text": "4"
          },
          {
            "bbox": [
              465.89364,
              461.976,
              489.1707,
              469.336
            ],
            "text": "which,"
          },
          {
            "bbox": [
              491.22126,
              461.976,
              495.37044,
              469.336
            ],
            "text": "if"
          },
          {
            "bbox": [
              497.421,
              461.976,
              531.87201,
              469.336
            ],
            "text": "exercised"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          471.544,
          531.9441,
          478.904
        ],
        "id": "pdf-005-line-078",
        "source_page": 5,
        "text": "through a fixed place of business, would not make this fixed",
        "words": [
          {
            "bbox": [
              302.10516,
              471.544,
              329.8518,
              478.904
            ],
            "text": "through"
          },
          {
            "bbox": [
              333.57645,
              471.544,
              337.87782,
              478.904
            ],
            "text": "a"
          },
          {
            "bbox": [
              341.60247,
              471.544,
              358.95213,
              478.904
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              362.67678,
              471.544,
              382.10904,
              478.904
            ],
            "text": "place"
          },
          {
            "bbox": [
              385.83369,
              471.544,
              392.80239,
              478.904
            ],
            "text": "of"
          },
          {
            "bbox": [
              396.52704,
              471.544,
              430.40934,
              478.904
            ],
            "text": "business,"
          },
          {
            "bbox": [
              434.13399,
              471.544,
              455.77701,
              478.904
            ],
            "text": "would"
          },
          {
            "bbox": [
              459.50166,
              471.544,
              471.07611,
              478.904
            ],
            "text": "not"
          },
          {
            "bbox": [
              474.80076,
              471.544,
              494.38521,
              478.904
            ],
            "text": "make"
          },
          {
            "bbox": [
              498.10986,
              471.544,
              510.86979,
              478.904
            ],
            "text": "this"
          },
          {
            "bbox": [
              514.59444,
              471.544,
              531.9441,
              478.904
            ],
            "text": "fixed"
          }
        ]
      },
      {
        "bbox": [
          302.17725,
          481.112,
          531.92808,
          488.472
        ],
        "id": "pdf-005-line-080",
        "source_page": 5,
        "text": "place of business a permanent establishment under the provi-",
        "words": [
          {
            "bbox": [
              302.17725,
              481.112,
              321.5214,
              488.472
            ],
            "text": "place"
          },
          {
            "bbox": [
              324.78147,
              481.112,
              331.75017,
              488.472
            ],
            "text": "of"
          },
          {
            "bbox": [
              335.01024,
              481.112,
              366.76188,
              488.472
            ],
            "text": "business"
          },
          {
            "bbox": [
              370.02195,
              481.112,
              374.32332,
              488.472
            ],
            "text": "a"
          },
          {
            "bbox": [
              377.58339,
              481.112,
              416.15955,
              488.472
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              419.41962,
              481.112,
              469.32993,
              488.472
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              472.59,
              481.112,
              493.21575,
              488.472
            ],
            "text": "under"
          },
          {
            "bbox": [
              496.47582,
              481.112,
              507.7539,
              488.472
            ],
            "text": "the"
          },
          {
            "bbox": [
              511.01397,
              481.112,
              531.92808,
              488.472
            ],
            "text": "provi-"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          490.68,
          387.37962,
          498.04
        ],
        "id": "pdf-005-line-082",
        "source_page": 5,
        "text": "sions of that paragraph.",
        "words": [
          {
            "bbox": [
              302.16123,
              490.68,
              321.00075,
              498.04
            ],
            "text": "sions"
          },
          {
            "bbox": [
              323.22753,
              490.68,
              330.10812,
              498.04
            ],
            "text": "of"
          },
          {
            "bbox": [
              332.3349,
              490.68,
              346.13613,
              498.04
            ],
            "text": "that"
          },
          {
            "bbox": [
              348.36291,
              490.68,
              387.37962,
              498.04
            ],
            "text": "paragraph."
          }
        ]
      },
      {
        "bbox": [
          310.65183,
          506.416,
          531.89604,
          513.784
        ],
        "id": "pdf-005-line-084",
        "source_page": 5,
        "text": "(6) Notwithstanding the preceding provisions of this Article, an",
        "words": [
          {
            "bbox": [
              310.65183,
              506.416,
              319.25457,
              513.776
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              321.40125,
              506.416,
              379.89828,
              513.776
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              382.04496,
              506.424,
              393.32304,
              513.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              395.46972,
              506.424,
              431.37054,
              513.784
            ],
            "text": "preceding"
          },
          {
            "bbox": [
              433.51722,
              506.424,
              470.15496,
              513.784
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              472.30164,
              506.424,
              479.27034,
              513.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              481.41702,
              506.424,
              494.08083,
              513.784
            ],
            "text": "this"
          },
          {
            "bbox": [
              496.22751,
              506.424,
              520.99443,
              513.784
            ],
            "text": "Article,"
          },
          {
            "bbox": [
              523.14111,
              506.424,
              531.89604,
              513.784
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          515.992,
          531.88002,
          523.352
        ],
        "id": "pdf-005-line-086",
        "source_page": 5,
        "text": "insurance company, except for reinsurance, of a Contracting",
        "words": [
          {
            "bbox": [
              302.12919,
              515.992,
              336.84453,
              523.352
            ],
            "text": "insurance"
          },
          {
            "bbox": [
              340.92963,
              515.992,
              376.3899,
              523.352
            ],
            "text": "company,"
          },
          {
            "bbox": [
              380.3949,
              515.992,
              404.72127,
              523.352
            ],
            "text": "except"
          },
          {
            "bbox": [
              408.80637,
              515.992,
              418.4424,
              523.352
            ],
            "text": "for"
          },
          {
            "bbox": [
              422.5275,
              515.992,
              466.43832,
              523.352
            ],
            "text": "reinsurance,"
          },
          {
            "bbox": [
              470.52342,
              515.992,
              477.49212,
              523.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              481.57722,
              515.992,
              485.87859,
              523.352
            ],
            "text": "a"
          },
          {
            "bbox": [
              489.96369,
              515.992,
              531.88002,
              523.352
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          525.56,
          531.864,
          532.92
        ],
        "id": "pdf-005-line-088",
        "source_page": 5,
        "text": "State shall be deemed to have a permanent establishment in the",
        "words": [
          {
            "bbox": [
              302.11317,
              525.56,
              320.95269,
              532.92
            ],
            "text": "State"
          },
          {
            "bbox": [
              323.13942,
              525.56,
              339.45579,
              532.92
            ],
            "text": "shall"
          },
          {
            "bbox": [
              341.64252,
              525.56,
              350.69382,
              532.92
            ],
            "text": "be"
          },
          {
            "bbox": [
              352.88055,
              525.56,
              382.10904,
              532.92
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              384.29577,
              525.56,
              391.41666,
              532.92
            ],
            "text": "to"
          },
          {
            "bbox": [
              393.54732,
              525.56,
              410.60862,
              532.92
            ],
            "text": "have"
          },
          {
            "bbox": [
              412.79535,
              525.56,
              417.09672,
              532.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              419.28345,
              525.56,
              457.85961,
              532.92
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              460.04634,
              525.56,
              510.04476,
              532.92
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              512.23149,
              525.56,
              518.46327,
              532.92
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.58592,
              525.56,
              531.864,
              532.92
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          535.128,
          531.864,
          542.488
        ],
        "id": "pdf-005-line-090",
        "source_page": 5,
        "text": "other Contracting State if it collects premiums on the territory of",
        "words": [
          {
            "bbox": [
              302.09715,
              535.128,
              320.6403,
              542.488
            ],
            "text": "other"
          },
          {
            "bbox": [
              323.02728,
              535.128,
              364.99968,
              542.488
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              367.38666,
              535.128,
              386.22618,
              542.488
            ],
            "text": "State"
          },
          {
            "bbox": [
              388.61316,
              535.128,
              392.76234,
              542.488
            ],
            "text": "if"
          },
          {
            "bbox": [
              395.14932,
              535.128,
              399.45069,
              542.488
            ],
            "text": "it"
          },
          {
            "bbox": [
              401.77359,
              535.128,
              429.36003,
              542.488
            ],
            "text": "collects"
          },
          {
            "bbox": [
              431.74701,
              535.128,
              467.35146,
              542.488
            ],
            "text": "premiums"
          },
          {
            "bbox": [
              469.73844,
              535.128,
              478.78974,
              542.488
            ],
            "text": "on"
          },
          {
            "bbox": [
              481.17672,
              535.128,
              492.4548,
              542.488
            ],
            "text": "the"
          },
          {
            "bbox": [
              494.84178,
              535.128,
              522.50832,
              542.488
            ],
            "text": "territory"
          },
          {
            "bbox": [
              524.8953,
              535.128,
              531.864,
              542.488
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          544.696,
          531.87201,
          552.056
        ],
        "id": "pdf-005-line-092",
        "source_page": 5,
        "text": "the other State or it insures risks situated therein through a per-",
        "words": [
          {
            "bbox": [
              302.09715,
              544.696,
              313.37523,
              552.056
            ],
            "text": "the"
          },
          {
            "bbox": [
              315.86634,
              544.696,
              334.40949,
              552.056
            ],
            "text": "other"
          },
          {
            "bbox": [
              336.9006,
              544.696,
              355.74012,
              552.056
            ],
            "text": "State"
          },
          {
            "bbox": [
              358.23123,
              544.696,
              365.4963,
              552.056
            ],
            "text": "or"
          },
          {
            "bbox": [
              367.98741,
              544.696,
              372.28878,
              552.056
            ],
            "text": "it"
          },
          {
            "bbox": [
              374.77989,
              544.696,
              400.38786,
              552.056
            ],
            "text": "insures"
          },
          {
            "bbox": [
              402.87897,
              544.696,
              419.49171,
              552.056
            ],
            "text": "risks"
          },
          {
            "bbox": [
              421.98282,
              544.696,
              450.61857,
              552.056
            ],
            "text": "situated"
          },
          {
            "bbox": [
              453.10968,
              544.696,
              477.58824,
              552.056
            ],
            "text": "therein"
          },
          {
            "bbox": [
              480.07935,
              544.696,
              507.82599,
              552.056
            ],
            "text": "through"
          },
          {
            "bbox": [
              510.24501,
              544.696,
              514.54638,
              552.056
            ],
            "text": "a"
          },
          {
            "bbox": [
              517.03749,
              544.696,
              531.87201,
              552.056
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          554.256,
          531.864,
          561.624
        ],
        "id": "pdf-005-line-094",
        "source_page": 5,
        "text": "son, other than an agent of an independent status to whom para-",
        "words": [
          {
            "bbox": [
              302.10516,
              554.264,
              317.38824,
              561.624
            ],
            "text": "son,"
          },
          {
            "bbox": [
              319.28661,
              554.264,
              337.82976,
              561.624
            ],
            "text": "other"
          },
          {
            "bbox": [
              339.72813,
              554.264,
              355.45977,
              561.624
            ],
            "text": "than"
          },
          {
            "bbox": [
              357.35814,
              554.264,
              366.11307,
              561.624
            ],
            "text": "an"
          },
          {
            "bbox": [
              368.01144,
              554.264,
              388.18863,
              561.624
            ],
            "text": "agent"
          },
          {
            "bbox": [
              390.087,
              554.264,
              397.0557,
              561.624
            ],
            "text": "of"
          },
          {
            "bbox": [
              398.87397,
              554.256,
              407.6289,
              561.616
            ],
            "text": "an"
          },
          {
            "bbox": [
              409.52727,
              554.256,
              454.34322,
              561.616
            ],
            "text": "independent"
          },
          {
            "bbox": [
              456.24159,
              554.256,
              478.05282,
              561.616
            ],
            "text": "status"
          },
          {
            "bbox": [
              479.95119,
              554.256,
              487.07208,
              561.616
            ],
            "text": "to"
          },
          {
            "bbox": [
              488.97045,
              554.256,
              510.91785,
              561.616
            ],
            "text": "whom"
          },
          {
            "bbox": [
              512.80821,
              554.256,
              531.864,
              561.616
            ],
            "text": "para-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          563.824,
          359.66502,
          571.184
        ],
        "id": "pdf-005-line-096",
        "source_page": 5,
        "text": "graph 7 applies.",
        "words": [
          {
            "bbox": [
              302.09715,
              563.824,
              322.86708,
              571.184
            ],
            "text": "graph"
          },
          {
            "bbox": [
              325.09386,
              563.824,
              329.54742,
              571.184
            ],
            "text": "7"
          },
          {
            "bbox": [
              331.7742,
              563.824,
              359.66502,
              571.184
            ],
            "text": "applies."
          }
        ]
      },
      {
        "bbox": [
          310.65984,
          579.56,
          531.88803,
          586.928
        ],
        "id": "pdf-005-line-098",
        "source_page": 5,
        "text": "(7) An enterprise shall not be deemed to have a permanent",
        "words": [
          {
            "bbox": [
              310.65984,
              579.56,
              319.26258,
              586.92
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              322.68285,
              579.56,
              332.31888,
              586.92
            ],
            "text": "An"
          },
          {
            "bbox": [
              335.73915,
              579.56,
              371.39967,
              586.92
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              374.81994,
              579.568,
              391.13631,
              586.928
            ],
            "text": "shall"
          },
          {
            "bbox": [
              394.55658,
              579.568,
              406.13103,
              586.928
            ],
            "text": "not"
          },
          {
            "bbox": [
              409.5513,
              579.568,
              418.6026,
              586.928
            ],
            "text": "be"
          },
          {
            "bbox": [
              422.02287,
              579.568,
              451.25136,
              586.928
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              454.67163,
              579.568,
              461.79252,
              586.928
            ],
            "text": "to"
          },
          {
            "bbox": [
              465.21279,
              579.568,
              482.27409,
              586.928
            ],
            "text": "have"
          },
          {
            "bbox": [
              485.69436,
              579.568,
              489.99573,
              586.928
            ],
            "text": "a"
          },
          {
            "bbox": [
              493.31187,
              579.568,
              531.88803,
              586.928
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          589.136,
          531.88002,
          596.496
        ],
        "id": "pdf-005-line-100",
        "source_page": 5,
        "text": "establishment in a Contracting State merely because it carries on",
        "words": [
          {
            "bbox": [
              302.12118,
              589.136,
              352.1196,
              596.496
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              353.99394,
              589.136,
              360.22572,
              596.496
            ],
            "text": "in"
          },
          {
            "bbox": [
              362.10006,
              589.136,
              366.40143,
              596.496
            ],
            "text": "a"
          },
          {
            "bbox": [
              368.27577,
              589.136,
              410.18409,
              596.496
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              412.05843,
              589.136,
              430.89795,
              596.496
            ],
            "text": "State"
          },
          {
            "bbox": [
              432.77229,
              589.136,
              456.6501,
              596.496
            ],
            "text": "merely"
          },
          {
            "bbox": [
              458.52444,
              589.136,
              488.93841,
              596.496
            ],
            "text": "because"
          },
          {
            "bbox": [
              490.81275,
              589.136,
              495.11412,
              596.496
            ],
            "text": "it"
          },
          {
            "bbox": [
              496.98846,
              589.136,
              520.95438,
              596.496
            ],
            "text": "carries"
          },
          {
            "bbox": [
              522.82872,
              589.136,
              531.88002,
              596.496
            ],
            "text": "on"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          598.704,
          531.864,
          606.064
        ],
        "id": "pdf-005-line-102",
        "source_page": 5,
        "text": "business in that State through a broker, general commission",
        "words": [
          {
            "bbox": [
              302.11317,
              598.704,
              333.86481,
              606.064
            ],
            "text": "business"
          },
          {
            "bbox": [
              337.90185,
              598.704,
              344.13363,
              606.064
            ],
            "text": "in"
          },
          {
            "bbox": [
              348.17067,
              598.704,
              361.9719,
              606.064
            ],
            "text": "that"
          },
          {
            "bbox": [
              366.00894,
              598.704,
              384.84846,
              606.064
            ],
            "text": "State"
          },
          {
            "bbox": [
              388.8855,
              598.704,
              416.55204,
              606.064
            ],
            "text": "through"
          },
          {
            "bbox": [
              420.58908,
              598.704,
              424.89045,
              606.064
            ],
            "text": "a"
          },
          {
            "bbox": [
              428.92749,
              598.704,
              454.29516,
              606.064
            ],
            "text": "broker,"
          },
          {
            "bbox": [
              458.3322,
              598.704,
              484.73316,
              606.064
            ],
            "text": "general"
          },
          {
            "bbox": [
              488.7702,
              598.704,
              531.864,
              606.064
            ],
            "text": "commission"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          608.272,
          531.96012,
          615.632
        ],
        "id": "pdf-005-line-104",
        "source_page": 5,
        "text": "agent or any other agent of an independent status, provided that",
        "words": [
          {
            "bbox": [
              302.09715,
              608.272,
              322.27434,
              615.632
            ],
            "text": "agent"
          },
          {
            "bbox": [
              324.38097,
              608.272,
              331.64604,
              615.632
            ],
            "text": "or"
          },
          {
            "bbox": [
              333.75267,
              608.272,
              346.5126,
              615.632
            ],
            "text": "any"
          },
          {
            "bbox": [
              348.61923,
              608.272,
              367.16238,
              615.632
            ],
            "text": "other"
          },
          {
            "bbox": [
              369.26901,
              608.272,
              389.4462,
              615.632
            ],
            "text": "agent"
          },
          {
            "bbox": [
              391.55283,
              608.272,
              398.52153,
              615.632
            ],
            "text": "of"
          },
          {
            "bbox": [
              400.62816,
              608.272,
              409.38309,
              615.632
            ],
            "text": "an"
          },
          {
            "bbox": [
              411.38559,
              608.272,
              456.20154,
              615.632
            ],
            "text": "independent"
          },
          {
            "bbox": [
              458.30817,
              608.272,
              482.34618,
              615.632
            ],
            "text": "status,"
          },
          {
            "bbox": [
              484.45281,
              608.272,
              516.05226,
              615.632
            ],
            "text": "provided"
          },
          {
            "bbox": [
              518.15889,
              608.272,
              531.96012,
              615.632
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          617.84,
          531.9441,
          625.2
        ],
        "id": "pdf-005-line-106",
        "source_page": 5,
        "text": "such persons are acting in the ordinary course of their business.",
        "words": [
          {
            "bbox": [
              302.09715,
              617.84,
              319.31064,
              625.2
            ],
            "text": "such"
          },
          {
            "bbox": [
              321.60951,
              617.84,
              350.38944,
              625.2
            ],
            "text": "persons"
          },
          {
            "bbox": [
              352.68831,
              617.84,
              363.95838,
              625.2
            ],
            "text": "are"
          },
          {
            "bbox": [
              366.25725,
              617.84,
              388.21266,
              625.2
            ],
            "text": "acting"
          },
          {
            "bbox": [
              390.51153,
              617.84,
              396.74331,
              625.2
            ],
            "text": "in"
          },
          {
            "bbox": [
              399.04218,
              617.84,
              410.32026,
              625.2
            ],
            "text": "the"
          },
          {
            "bbox": [
              412.61913,
              617.84,
              441.7515,
              625.2
            ],
            "text": "ordinary"
          },
          {
            "bbox": [
              444.05037,
              617.84,
              468.37674,
              625.2
            ],
            "text": "course"
          },
          {
            "bbox": [
              470.67561,
              617.84,
              477.64431,
              625.2
            ],
            "text": "of"
          },
          {
            "bbox": [
              479.94318,
              617.84,
              495.66681,
              625.2
            ],
            "text": "their"
          },
          {
            "bbox": [
              497.96568,
              617.84,
              531.9441,
              625.2
            ],
            "text": "business."
          }
        ]
      },
      {
        "bbox": [
          310.69188,
          633.576,
          531.90405,
          640.936
        ],
        "id": "pdf-005-line-108",
        "source_page": 5,
        "text": "(8) The fact that a company which is a resident of a Contract-",
        "words": [
          {
            "bbox": [
              310.69188,
              633.576,
              319.20651,
              640.936
            ],
            "text": "(8)"
          },
          {
            "bbox": [
              321.63354,
              633.576,
              334.98621,
              640.936
            ],
            "text": "The"
          },
          {
            "bbox": [
              337.41324,
              633.576,
              350.91009,
              640.936
            ],
            "text": "fact"
          },
          {
            "bbox": [
              353.33712,
              633.576,
              367.13835,
              640.936
            ],
            "text": "that"
          },
          {
            "bbox": [
              369.56538,
              633.576,
              373.86675,
              640.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              376.29378,
              633.576,
              409.52727,
              640.936
            ],
            "text": "company"
          },
          {
            "bbox": [
              411.9543,
              633.576,
              433.00458,
              640.936
            ],
            "text": "which"
          },
          {
            "bbox": [
              435.37554,
              633.576,
              441.15876,
              640.936
            ],
            "text": "is"
          },
          {
            "bbox": [
              443.58579,
              633.576,
              447.88716,
              640.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              450.31419,
              633.576,
              479.09412,
              640.936
            ],
            "text": "resident"
          },
          {
            "bbox": [
              481.52115,
              633.576,
              488.48985,
              640.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              490.91688,
              633.576,
              495.21825,
              640.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              497.64528,
              633.576,
              531.90405,
              640.936
            ],
            "text": "Contract-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          643.144,
          531.90405,
          650.504
        ],
        "id": "pdf-005-line-110",
        "source_page": 5,
        "text": "ing State controls or is controlled by a company which is a resi-",
        "words": [
          {
            "bbox": [
              302.1372,
              643.144,
              312.96672,
              650.504
            ],
            "text": "ing"
          },
          {
            "bbox": [
              315.40176,
              643.144,
              334.18521,
              650.504
            ],
            "text": "State"
          },
          {
            "bbox": [
              336.62025,
              643.144,
              365.54436,
              650.504
            ],
            "text": "controls"
          },
          {
            "bbox": [
              367.9794,
              643.144,
              375.24447,
              650.504
            ],
            "text": "or"
          },
          {
            "bbox": [
              377.67951,
              643.144,
              383.46273,
              650.504
            ],
            "text": "is"
          },
          {
            "bbox": [
              385.89777,
              643.144,
              421.6464,
              650.504
            ],
            "text": "controlled"
          },
          {
            "bbox": [
              424.08144,
              643.144,
              432.83637,
              650.504
            ],
            "text": "by"
          },
          {
            "bbox": [
              435.19131,
              643.144,
              439.49268,
              650.504
            ],
            "text": "a"
          },
          {
            "bbox": [
              441.92772,
              643.144,
              475.16121,
              650.504
            ],
            "text": "company"
          },
          {
            "bbox": [
              477.59625,
              643.144,
              498.64653,
              650.504
            ],
            "text": "which"
          },
          {
            "bbox": [
              501.08157,
              643.144,
              506.86479,
              650.504
            ],
            "text": "is"
          },
          {
            "bbox": [
              509.29983,
              643.144,
              513.6012,
              650.504
            ],
            "text": "a"
          },
          {
            "bbox": [
              516.03624,
              643.144,
              531.90405,
              650.504
            ],
            "text": "resi-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          652.712,
          531.92007,
          660.072
        ],
        "id": "pdf-005-line-112",
        "source_page": 5,
        "text": "dent of the other Contracting State or which carries on business",
        "words": [
          {
            "bbox": [
              302.1372,
              652.712,
              318.16521,
              660.072
            ],
            "text": "dent"
          },
          {
            "bbox": [
              320.4801,
              652.712,
              327.39273,
              660.072
            ],
            "text": "of"
          },
          {
            "bbox": [
              329.70762,
              652.712,
              340.9857,
              660.072
            ],
            "text": "the"
          },
          {
            "bbox": [
              343.30059,
              652.712,
              361.84374,
              660.072
            ],
            "text": "other"
          },
          {
            "bbox": [
              364.15863,
              652.712,
              406.13103,
              660.072
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              408.44592,
              652.712,
              427.28544,
              660.072
            ],
            "text": "State"
          },
          {
            "bbox": [
              429.60033,
              652.712,
              436.8654,
              660.072
            ],
            "text": "or"
          },
          {
            "bbox": [
              439.10019,
              652.712,
              460.15047,
              660.072
            ],
            "text": "which"
          },
          {
            "bbox": [
              462.46536,
              652.712,
              486.48735,
              660.072
            ],
            "text": "carries"
          },
          {
            "bbox": [
              488.80224,
              652.712,
              497.85354,
              660.072
            ],
            "text": "on"
          },
          {
            "bbox": [
              500.16843,
              652.712,
              531.92007,
              660.072
            ],
            "text": "business"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          662.28,
          531.90405,
          669.64
        ],
        "id": "pdf-005-line-114",
        "source_page": 5,
        "text": "in that other State (whether through a permanent establishment",
        "words": [
          {
            "bbox": [
              302.15322,
              662.28,
              308.385,
              669.64
            ],
            "text": "in"
          },
          {
            "bbox": [
              311.01228,
              662.28,
              324.81351,
              669.64
            ],
            "text": "that"
          },
          {
            "bbox": [
              327.3687,
              662.28,
              345.91185,
              669.64
            ],
            "text": "other"
          },
          {
            "bbox": [
              348.53913,
              662.28,
              367.37865,
              669.64
            ],
            "text": "State"
          },
          {
            "bbox": [
              370.00593,
              662.28,
              400.84443,
              669.64
            ],
            "text": "(whether"
          },
          {
            "bbox": [
              403.47171,
              662.28,
              431.21835,
              669.64
            ],
            "text": "through"
          },
          {
            "bbox": [
              433.84563,
              662.28,
              438.147,
              669.64
            ],
            "text": "a"
          },
          {
            "bbox": [
              440.77428,
              662.28,
              479.27835,
              669.64
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              481.90563,
              662.28,
              531.90405,
              669.64
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          671.848,
          531.91206,
          679.208
        ],
        "id": "pdf-005-line-116",
        "source_page": 5,
        "text": "or otherwise), shall not of itself constitute either company a per-",
        "words": [
          {
            "bbox": [
              302.1372,
              671.848,
              309.40227,
              679.208
            ],
            "text": "or"
          },
          {
            "bbox": [
              311.82129,
              671.848,
              350.74188,
              679.208
            ],
            "text": "otherwise),"
          },
          {
            "bbox": [
              353.1609,
              671.848,
              369.47727,
              679.208
            ],
            "text": "shall"
          },
          {
            "bbox": [
              371.89629,
              671.848,
              383.47074,
              679.208
            ],
            "text": "not"
          },
          {
            "bbox": [
              385.88976,
              671.848,
              392.85846,
              679.208
            ],
            "text": "of"
          },
          {
            "bbox": [
              395.27748,
              671.848,
              412.0344,
              679.208
            ],
            "text": "itself"
          },
          {
            "bbox": [
              414.45342,
              671.848,
              449.91369,
              679.208
            ],
            "text": "constitute"
          },
          {
            "bbox": [
              452.26062,
              671.848,
              472.28562,
              679.208
            ],
            "text": "either"
          },
          {
            "bbox": [
              474.70464,
              671.848,
              507.93813,
              679.208
            ],
            "text": "company"
          },
          {
            "bbox": [
              510.35715,
              671.848,
              514.65852,
              679.208
            ],
            "text": "a"
          },
          {
            "bbox": [
              517.07754,
              671.848,
              531.91206,
              679.208
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          681.416,
          426.84489,
          688.776
        ],
        "id": "pdf-005-line-118",
        "source_page": 5,
        "text": "manent establishment of the other.",
        "words": [
          {
            "bbox": [
              302.14521,
              681.416,
              329.00274,
              688.776
            ],
            "text": "manent"
          },
          {
            "bbox": [
              331.22952,
              681.416,
              381.14784,
              688.776
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              383.37462,
              681.416,
              390.34332,
              688.776
            ],
            "text": "of"
          },
          {
            "bbox": [
              392.5701,
              681.416,
              403.84818,
              688.776
            ],
            "text": "the"
          },
          {
            "bbox": [
              406.07496,
              681.416,
              426.84489,
              688.776
            ],
            "text": "other."
          }
        ]
      },
      {
        "bbox": [
          401.32503,
          710.488,
          432.74826,
          717.872
        ],
        "id": "pdf-005-line-120",
        "source_page": 5,
        "text": "Article 6",
        "words": [
          {
            "bbox": [
              401.32503,
              710.488,
              426.06792,
              717.872
            ],
            "text": "Article"
          },
          {
            "bbox": [
              428.2947,
              710.488,
              432.74826,
              717.872
            ],
            "text": "6"
          }
        ]
      },
      {
        "bbox": [
          353.04876,
          724.56,
          481.04055,
          731.944
        ],
        "id": "pdf-005-line-122",
        "source_page": 5,
        "text": "Income from Immovable Property",
        "words": [
          {
            "bbox": [
              353.04876,
              724.56,
              381.42819,
              731.944
            ],
            "text": "Income"
          },
          {
            "bbox": [
              383.65497,
              724.56,
              401.58936,
              731.944
            ],
            "text": "from"
          },
          {
            "bbox": [
              403.80813,
              724.56,
              445.88466,
              731.944
            ],
            "text": "Immovable"
          },
          {
            "bbox": [
              448.11144,
              724.56,
              481.04055,
              731.944
            ],
            "text": "Property"
          }
        ]
      },
      {
        "bbox": [
          310.66785,
          738.624,
          531.92007,
          745.992
        ],
        "id": "pdf-005-line-124",
        "source_page": 5,
        "text": "(1) Income derived by a resident of a Contracting State from",
        "words": [
          {
            "bbox": [
              310.66785,
              738.632,
              319.27059,
              745.992
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              322.13016,
              738.624,
              348.68331,
              745.984
            ],
            "text": "Income"
          },
          {
            "bbox": [
              351.61497,
              738.624,
              378.16812,
              745.984
            ],
            "text": "derived"
          },
          {
            "bbox": [
              381.09978,
              738.624,
              389.85471,
              745.984
            ],
            "text": "by"
          },
          {
            "bbox": [
              392.78637,
              738.624,
              397.08774,
              745.984
            ],
            "text": "a"
          },
          {
            "bbox": [
              400.0194,
              738.624,
              428.79933,
              745.984
            ],
            "text": "resident"
          },
          {
            "bbox": [
              431.73099,
              738.624,
              438.69969,
              745.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              441.63135,
              738.624,
              445.93272,
              745.984
            ],
            "text": "a"
          },
          {
            "bbox": [
              448.77627,
              738.624,
              490.74867,
              745.984
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              493.68033,
              738.624,
              512.51985,
              745.984
            ],
            "text": "State"
          },
          {
            "bbox": [
              515.45151,
              738.624,
              531.92007,
              745.984
            ],
            "text": "from"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          748.192,
          531.89604,
          755.552
        ],
        "id": "pdf-005-line-126",
        "source_page": 5,
        "text": "immovable property (including income from agriculture or",
        "words": [
          {
            "bbox": [
              302.15322,
              748.192,
              341.31411,
              755.552
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              347.61798,
              748.192,
              377.87976,
              755.552
            ],
            "text": "property"
          },
          {
            "bbox": [
              384.25572,
              748.192,
              418.67469,
              755.552
            ],
            "text": "(including"
          },
          {
            "bbox": [
              425.05065,
              748.192,
              451.30743,
              755.552
            ],
            "text": "income"
          },
          {
            "bbox": [
              457.68339,
              748.192,
              474.15195,
              755.552
            ],
            "text": "from"
          },
          {
            "bbox": [
              480.5199,
              748.192,
              518.25501,
              755.552
            ],
            "text": "agriculture"
          },
          {
            "bbox": [
              524.63097,
              748.192,
              531.89604,
              755.552
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          757.76,
          531.88002,
          765.12
        ],
        "id": "pdf-005-line-128",
        "source_page": 5,
        "text": "forestry) situated in the other Contracting State may be taxed in",
        "words": [
          {
            "bbox": [
              302.12919,
              757.76,
              331.34166,
              765.12
            ],
            "text": "forestry)"
          },
          {
            "bbox": [
              333.81675,
              757.76,
              362.4525,
              765.12
            ],
            "text": "situated"
          },
          {
            "bbox": [
              364.92759,
              757.76,
              371.07927,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              373.55436,
              757.76,
              384.83244,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              387.30753,
              757.76,
              405.85068,
              765.12
            ],
            "text": "other"
          },
          {
            "bbox": [
              408.32577,
              757.76,
              450.29817,
              765.12
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              452.77326,
              757.76,
              471.61278,
              765.12
            ],
            "text": "State"
          },
          {
            "bbox": [
              474.08787,
              757.76,
              489.21876,
              765.12
            ],
            "text": "may"
          },
          {
            "bbox": [
              491.62176,
              757.76,
              500.67306,
              765.12
            ],
            "text": "be"
          },
          {
            "bbox": [
              503.14815,
              757.76,
              523.17315,
              765.12
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              525.64824,
              757.76,
              531.88002,
              765.12
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          767.328,
          359.97741,
          774.688
        ],
        "id": "pdf-005-line-130",
        "source_page": 5,
        "text": "that other State.",
        "words": [
          {
            "bbox": [
              302.11317,
              767.328,
              315.9144,
              774.688
            ],
            "text": "that"
          },
          {
            "bbox": [
              318.14118,
              767.328,
              336.68433,
              774.688
            ],
            "text": "other"
          },
          {
            "bbox": [
              338.91111,
              767.328,
              359.97741,
              774.688
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          79.856,
          535.4898,
          87.216
        ],
        "id": "pdf-006-line-004",
        "source_page": 6,
        "text": "(2) The term “immovable property” shall have the meaning",
        "words": [
          {
            "bbox": [
              314.60625,
              79.856,
              323.18751,
              87.216
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              327.11859,
              79.856,
              340.43792,
              87.216
            ],
            "text": "The"
          },
          {
            "bbox": [
              344.369,
              79.856,
              360.65262,
              87.216
            ],
            "text": "term"
          },
          {
            "bbox": [
              364.5837,
              79.856,
              407.06653,
              87.216
            ],
            "text": "“immovable"
          },
          {
            "bbox": [
              410.99761,
              79.856,
              444.57958,
              87.216
            ],
            "text": "property”"
          },
          {
            "bbox": [
              448.51066,
              79.856,
              464.78629,
              87.216
            ],
            "text": "shall"
          },
          {
            "bbox": [
              468.71737,
              79.856,
              485.73607,
              87.216
            ],
            "text": "have"
          },
          {
            "bbox": [
              489.66715,
              79.856,
              500.91707,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              504.84815,
              79.856,
              535.4898,
              87.216
            ],
            "text": "meaning"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          89.424,
          535.49779,
          96.784
        ],
        "id": "pdf-006-line-006",
        "source_page": 6,
        "text": "which it has under the law of the Contracting State in which the",
        "words": [
          {
            "bbox": [
              306.11288,
              89.424,
              327.11859,
              96.784
            ],
            "text": "which"
          },
          {
            "bbox": [
              329.62745,
              89.424,
              333.91808,
              96.784
            ],
            "text": "it"
          },
          {
            "bbox": [
              336.41895,
              89.424,
              349.14702,
              96.784
            ],
            "text": "has"
          },
          {
            "bbox": [
              351.65588,
              89.424,
              372.23013,
              96.784
            ],
            "text": "under"
          },
          {
            "bbox": [
              374.73899,
              89.424,
              385.98891,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              388.49777,
              89.424,
              400.6186,
              96.784
            ],
            "text": "law"
          },
          {
            "bbox": [
              403.12746,
              89.424,
              410.07876,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              412.58762,
              89.424,
              423.83754,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              426.3464,
              89.424,
              468.19802,
              96.784
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              470.70688,
              89.424,
              489.49936,
              96.784
            ],
            "text": "State"
          },
          {
            "bbox": [
              492.00822,
              89.424,
              498.22444,
              96.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              500.7333,
              89.424,
              521.73901,
              96.784
            ],
            "text": "which"
          },
          {
            "bbox": [
              524.24787,
              89.424,
              535.49779,
              96.784
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          98.992,
          535.4898,
          106.352
        ],
        "id": "pdf-006-line-008",
        "source_page": 6,
        "text": "property in question is situated. The term shall in any case",
        "words": [
          {
            "bbox": [
              306.12087,
              98.992,
              336.30709,
              106.352
            ],
            "text": "property"
          },
          {
            "bbox": [
              340.70159,
              98.992,
              346.91781,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              351.30432,
              98.992,
              382.08979,
              106.352
            ],
            "text": "question"
          },
          {
            "bbox": [
              386.48429,
              98.992,
              392.25307,
              106.352
            ],
            "text": "is"
          },
          {
            "bbox": [
              396.64757,
              98.992,
              427.43304,
              106.352
            ],
            "text": "situated."
          },
          {
            "bbox": [
              431.82754,
              98.992,
              445.14687,
              106.352
            ],
            "text": "The"
          },
          {
            "bbox": [
              449.54137,
              98.992,
              465.82499,
              106.352
            ],
            "text": "term"
          },
          {
            "bbox": [
              470.21949,
              98.992,
              486.49512,
              106.352
            ],
            "text": "shall"
          },
          {
            "bbox": [
              490.88962,
              98.992,
              497.10584,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              501.50034,
              98.992,
              514.22841,
              106.352
            ],
            "text": "any"
          },
          {
            "bbox": [
              518.62291,
              98.992,
              535.4898,
              106.352
            ],
            "text": "case"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          108.56,
          535.48181,
          115.92
        ],
        "id": "pdf-006-line-010",
        "source_page": 6,
        "text": "include property accessory to immovable property, livestock and",
        "words": [
          {
            "bbox": [
              306.11288,
              108.56,
              331.86465,
              115.92
            ],
            "text": "include"
          },
          {
            "bbox": [
              333.80622,
              108.56,
              363.99244,
              115.92
            ],
            "text": "property"
          },
          {
            "bbox": [
              365.942,
              108.56,
              402.33645,
              115.92
            ],
            "text": "accessory"
          },
          {
            "bbox": [
              404.27802,
              108.56,
              411.38113,
              115.92
            ],
            "text": "to"
          },
          {
            "bbox": [
              413.3227,
              108.56,
              452.40179,
              115.92
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              454.34336,
              108.56,
              486.7508,
              115.92
            ],
            "text": "property,"
          },
          {
            "bbox": [
              488.70036,
              108.56,
              520.0691,
              115.92
            ],
            "text": "livestock"
          },
          {
            "bbox": [
              522.01067,
              108.56,
              535.48181,
              115.92
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          118.128,
          535.4898,
          125.488
        ],
        "id": "pdf-006-line-012",
        "source_page": 6,
        "text": "equipment used in agriculture and forestry, rights to which the",
        "words": [
          {
            "bbox": [
              306.10489,
              118.128,
              344.15327,
              125.488
            ],
            "text": "equipment"
          },
          {
            "bbox": [
              347.2454,
              118.128,
              364.71154,
              125.488
            ],
            "text": "used"
          },
          {
            "bbox": [
              367.80367,
              118.128,
              374.01989,
              125.488
            ],
            "text": "in"
          },
          {
            "bbox": [
              377.11202,
              118.128,
              414.84879,
              125.488
            ],
            "text": "agriculture"
          },
          {
            "bbox": [
              417.94092,
              118.128,
              431.41206,
              125.488
            ],
            "text": "and"
          },
          {
            "bbox": [
              434.50419,
              118.128,
              463.79553,
              125.488
            ],
            "text": "forestry,"
          },
          {
            "bbox": [
              466.88766,
              118.128,
              486.86266,
              125.488
            ],
            "text": "rights"
          },
          {
            "bbox": [
              489.95479,
              118.128,
              497.0579,
              125.488
            ],
            "text": "to"
          },
          {
            "bbox": [
              500.14204,
              118.128,
              521.14775,
              125.488
            ],
            "text": "which"
          },
          {
            "bbox": [
              524.23988,
              118.128,
              535.4898,
              125.488
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          127.696,
          535.4898,
          135.056
        ],
        "id": "pdf-006-line-014",
        "source_page": 6,
        "text": "provisions of general law respecting landed property apply,",
        "words": [
          {
            "bbox": [
              306.11288,
              127.696,
              342.65914,
              135.056
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              347.46113,
              127.696,
              354.41243,
              135.056
            ],
            "text": "of"
          },
          {
            "bbox": [
              359.21442,
              127.696,
              385.54946,
              135.056
            ],
            "text": "general"
          },
          {
            "bbox": [
              390.35145,
              127.696,
              402.47228,
              135.056
            ],
            "text": "law"
          },
          {
            "bbox": [
              407.27427,
              127.696,
              444.85923,
              135.056
            ],
            "text": "respecting"
          },
          {
            "bbox": [
              449.66122,
              127.696,
              473.93484,
              135.056
            ],
            "text": "landed"
          },
          {
            "bbox": [
              478.73683,
              127.696,
              508.92305,
              135.056
            ],
            "text": "property"
          },
          {
            "bbox": [
              513.72504,
              127.696,
              535.4898,
              135.056
            ],
            "text": "apply,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          137.264,
          535.47382,
          144.624
        ],
        "id": "pdf-006-line-016",
        "source_page": 6,
        "text": "usufruct of immovable property and rights to variable or fixed",
        "words": [
          {
            "bbox": [
              306.11288,
              137.264,
              335.26839,
              144.624
            ],
            "text": "usufruct"
          },
          {
            "bbox": [
              338.72007,
              137.264,
              345.67137,
              144.624
            ],
            "text": "of"
          },
          {
            "bbox": [
              349.12305,
              137.264,
              388.20214,
              144.624
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              391.65382,
              137.264,
              421.84004,
              144.624
            ],
            "text": "property"
          },
          {
            "bbox": [
              425.29971,
              137.264,
              438.77085,
              144.624
            ],
            "text": "and"
          },
          {
            "bbox": [
              442.22253,
              137.264,
              462.19753,
              144.624
            ],
            "text": "rights"
          },
          {
            "bbox": [
              465.64921,
              137.264,
              472.75232,
              144.624
            ],
            "text": "to"
          },
          {
            "bbox": [
              476.204,
              137.264,
              504.01719,
              144.624
            ],
            "text": "variable"
          },
          {
            "bbox": [
              507.46887,
              137.264,
              514.7158,
              144.624
            ],
            "text": "or"
          },
          {
            "bbox": [
              518.16748,
              137.264,
              535.47382,
              144.624
            ],
            "text": "fixed"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          146.832,
          535.47382,
          154.192
        ],
        "id": "pdf-006-line-018",
        "source_page": 6,
        "text": "payments as consideration for the working of, or the right to",
        "words": [
          {
            "bbox": [
              306.0969,
              146.832,
              341.19697,
              154.192
            ],
            "text": "payments"
          },
          {
            "bbox": [
              344.96825,
              146.832,
              353.25388,
              154.192
            ],
            "text": "as"
          },
          {
            "bbox": [
              357.02516,
              146.832,
              405.4126,
              154.192
            ],
            "text": "consideration"
          },
          {
            "bbox": [
              409.18388,
              146.832,
              418.79585,
              154.192
            ],
            "text": "for"
          },
          {
            "bbox": [
              422.56713,
              146.832,
              433.81705,
              154.192
            ],
            "text": "the"
          },
          {
            "bbox": [
              437.6123,
              146.832,
              465.86494,
              154.192
            ],
            "text": "working"
          },
          {
            "bbox": [
              469.63622,
              146.832,
              478.80874,
              154.192
            ],
            "text": "of,"
          },
          {
            "bbox": [
              482.58002,
              146.832,
              489.82695,
              154.192
            ],
            "text": "or"
          },
          {
            "bbox": [
              493.59823,
              146.832,
              504.84815,
              154.192
            ],
            "text": "the"
          },
          {
            "bbox": [
              508.61943,
              146.832,
              524.59943,
              154.192
            ],
            "text": "right"
          },
          {
            "bbox": [
              528.37071,
              146.832,
              535.47382,
              154.192
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          156.4,
          535.49779,
          163.76
        ],
        "id": "pdf-006-line-020",
        "source_page": 6,
        "text": "work, mineral deposits, sources and other natural resources;",
        "words": [
          {
            "bbox": [
              306.0969,
              156.4,
              325.76828,
              163.76
            ],
            "text": "work,"
          },
          {
            "bbox": [
              329.88313,
              156.4,
              355.93053,
              163.76
            ],
            "text": "mineral"
          },
          {
            "bbox": [
              360.03739,
              156.4,
              392.89227,
              163.76
            ],
            "text": "deposits,"
          },
          {
            "bbox": [
              396.99913,
              156.4,
              425.25976,
              163.76
            ],
            "text": "sources"
          },
          {
            "bbox": [
              429.36662,
              156.4,
              442.83776,
              163.76
            ],
            "text": "and"
          },
          {
            "bbox": [
              446.94462,
              156.4,
              465.43348,
              163.76
            ],
            "text": "other"
          },
          {
            "bbox": [
              469.54034,
              156.4,
              493.95778,
              163.76
            ],
            "text": "natural"
          },
          {
            "bbox": [
              498.06464,
              156.4,
              535.49779,
              163.76
            ],
            "text": "resources;"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          165.968,
          535.4898,
          173.328
        ],
        "id": "pdf-006-line-022",
        "source_page": 6,
        "text": "ships and aircraft shall not be regarded as immovable property.",
        "words": [
          {
            "bbox": [
              306.12087,
              165.968,
              325.06516,
              173.328
            ],
            "text": "ships"
          },
          {
            "bbox": [
              327.64593,
              165.968,
              341.11707,
              173.328
            ],
            "text": "and"
          },
          {
            "bbox": [
              343.69784,
              165.968,
              368.53875,
              173.328
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              371.11952,
              165.968,
              387.39515,
              173.328
            ],
            "text": "shall"
          },
          {
            "bbox": [
              389.97592,
              165.968,
              401.52147,
              173.328
            ],
            "text": "not"
          },
          {
            "bbox": [
              404.10224,
              165.968,
              413.13094,
              173.328
            ],
            "text": "be"
          },
          {
            "bbox": [
              415.71171,
              165.968,
              447.96734,
              173.328
            ],
            "text": "regarded"
          },
          {
            "bbox": [
              450.54811,
              165.968,
              458.83374,
              173.328
            ],
            "text": "as"
          },
          {
            "bbox": [
              461.41451,
              165.968,
              500.50159,
              173.328
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              503.08236,
              165.968,
              535.4898,
              173.328
            ],
            "text": "property."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          188.704,
          535.49779,
          196.064
        ],
        "id": "pdf-006-line-025",
        "source_page": 6,
        "text": "(3) The provisions of paragraph 1 shall apply to income derived",
        "words": [
          {
            "bbox": [
              314.60625,
              188.704,
              323.18751,
              196.064
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.06516,
              188.704,
              338.38449,
              196.064
            ],
            "text": "The"
          },
          {
            "bbox": [
              340.26214,
              188.704,
              376.80041,
              196.064
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              378.67806,
              188.704,
              385.62936,
              196.064
            ],
            "text": "of"
          },
          {
            "bbox": [
              387.50701,
              188.704,
              424.20508,
              196.064
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              426.08273,
              188.704,
              430.52517,
              196.064
            ],
            "text": "1"
          },
          {
            "bbox": [
              432.40282,
              188.704,
              448.67845,
              196.064
            ],
            "text": "shall"
          },
          {
            "bbox": [
              450.5561,
              188.704,
              470.09165,
              196.064
            ],
            "text": "apply"
          },
          {
            "bbox": [
              471.9693,
              188.704,
              479.07241,
              196.064
            ],
            "text": "to"
          },
          {
            "bbox": [
              480.93408,
              188.704,
              507.13329,
              196.064
            ],
            "text": "income"
          },
          {
            "bbox": [
              509.01094,
              188.704,
              535.49779,
              196.064
            ],
            "text": "derived"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          198.272,
          535.49779,
          205.632
        ],
        "id": "pdf-006-line-027",
        "source_page": 6,
        "text": "from the direct use, letting, or use in any other form of immovable",
        "words": [
          {
            "bbox": [
              306.12087,
              198.272,
              322.54831,
              205.632
            ],
            "text": "from"
          },
          {
            "bbox": [
              324.42596,
              198.272,
              335.67588,
              205.632
            ],
            "text": "the"
          },
          {
            "bbox": [
              337.55353,
              198.272,
              357.82416,
              205.632
            ],
            "text": "direct"
          },
          {
            "bbox": [
              359.70181,
              198.272,
              374.62713,
              205.632
            ],
            "text": "use,"
          },
          {
            "bbox": [
              376.50478,
              198.272,
              400.62659,
              205.632
            ],
            "text": "letting,"
          },
          {
            "bbox": [
              402.50424,
              198.272,
              409.75117,
              205.632
            ],
            "text": "or"
          },
          {
            "bbox": [
              411.62882,
              198.272,
              424.35689,
              205.632
            ],
            "text": "use"
          },
          {
            "bbox": [
              426.23454,
              198.272,
              432.45076,
              205.632
            ],
            "text": "in"
          },
          {
            "bbox": [
              434.32841,
              198.272,
              447.05648,
              205.632
            ],
            "text": "any"
          },
          {
            "bbox": [
              448.93413,
              198.272,
              467.43098,
              205.632
            ],
            "text": "other"
          },
          {
            "bbox": [
              469.30863,
              198.272,
              485.7121,
              205.632
            ],
            "text": "form"
          },
          {
            "bbox": [
              487.58975,
              198.272,
              494.54105,
              205.632
            ],
            "text": "of"
          },
          {
            "bbox": [
              496.4187,
              198.272,
              535.49779,
              205.632
            ],
            "text": "immovable"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          207.84,
          338.52831,
          215.2
        ],
        "id": "pdf-006-line-029",
        "source_page": 6,
        "text": "property.",
        "words": [
          {
            "bbox": [
              306.12087,
              207.84,
              338.52831,
              215.2
            ],
            "text": "property."
          }
        ]
      },
      {
        "bbox": [
          314.62223,
          221.008,
          535.47382,
          228.368
        ],
        "id": "pdf-006-line-031",
        "source_page": 6,
        "text": "(4) The provisions of paragraphs 1 and 3 shall also apply to the",
        "words": [
          {
            "bbox": [
              314.62223,
              221.008,
              323.20349,
              228.368
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              325.16903,
              221.008,
              338.48836,
              228.368
            ],
            "text": "The"
          },
          {
            "bbox": [
              340.44591,
              221.008,
              376.99217,
              228.368
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              378.95771,
              221.008,
              385.90901,
              228.368
            ],
            "text": "of"
          },
          {
            "bbox": [
              387.87455,
              221.008,
              428.56762,
              228.368
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              430.53316,
              221.008,
              434.9756,
              228.368
            ],
            "text": "1"
          },
          {
            "bbox": [
              436.94114,
              221.008,
              450.41228,
              228.368
            ],
            "text": "and"
          },
          {
            "bbox": [
              452.37782,
              221.008,
              456.82026,
              228.368
            ],
            "text": "3"
          },
          {
            "bbox": [
              458.80178,
              221.008,
              475.07741,
              228.368
            ],
            "text": "shall"
          },
          {
            "bbox": [
              477.04295,
              221.008,
              491.68862,
              228.368
            ],
            "text": "also"
          },
          {
            "bbox": [
              493.65416,
              221.008,
              513.18971,
              228.368
            ],
            "text": "apply"
          },
          {
            "bbox": [
              515.15525,
              221.008,
              522.25836,
              228.368
            ],
            "text": "to"
          },
          {
            "bbox": [
              524.2239,
              221.008,
              535.47382,
              228.368
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          230.576,
          535.48181,
          237.936
        ],
        "id": "pdf-006-line-033",
        "source_page": 6,
        "text": "income from immovable property of an enterprise and to income",
        "words": [
          {
            "bbox": [
              306.0969,
              230.576,
              332.29611,
              237.936
            ],
            "text": "income"
          },
          {
            "bbox": [
              334.44542,
              230.576,
              350.88884,
              237.936
            ],
            "text": "from"
          },
          {
            "bbox": [
              353.03815,
              230.576,
              392.11724,
              237.936
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              394.26655,
              230.576,
              424.45277,
              237.936
            ],
            "text": "property"
          },
          {
            "bbox": [
              426.60208,
              230.576,
              433.55338,
              237.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              435.70269,
              230.576,
              444.43576,
              237.936
            ],
            "text": "an"
          },
          {
            "bbox": [
              446.58507,
              230.576,
              482.26042,
              237.936
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              484.40973,
              230.576,
              497.88087,
              237.936
            ],
            "text": "and"
          },
          {
            "bbox": [
              500.03018,
              230.576,
              507.13329,
              237.936
            ],
            "text": "to"
          },
          {
            "bbox": [
              509.2826,
              230.576,
              535.48181,
              237.936
            ],
            "text": "income"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          240.144,
          535.4898,
          247.504
        ],
        "id": "pdf-006-line-035",
        "source_page": 6,
        "text": "from immovable property used for the performance of independ-",
        "words": [
          {
            "bbox": [
              306.10489,
              240.144,
              322.53233,
              247.504
            ],
            "text": "from"
          },
          {
            "bbox": [
              324.58576,
              240.144,
              363.66485,
              247.504
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              365.71828,
              240.144,
              395.9045,
              247.504
            ],
            "text": "property"
          },
          {
            "bbox": [
              397.95793,
              240.144,
              415.42407,
              247.504
            ],
            "text": "used"
          },
          {
            "bbox": [
              417.4775,
              240.144,
              427.08947,
              247.504
            ],
            "text": "for"
          },
          {
            "bbox": [
              429.1429,
              240.144,
              440.39282,
              247.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              442.44625,
              240.144,
              487.87739,
              247.504
            ],
            "text": "performance"
          },
          {
            "bbox": [
              489.92283,
              240.144,
              496.87413,
              247.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              498.92756,
              240.144,
              535.4898,
              247.504
            ],
            "text": "independ-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          249.712,
          384.09528,
          257.072
        ],
        "id": "pdf-006-line-037",
        "source_page": 6,
        "text": "ent personal services.",
        "words": [
          {
            "bbox": [
              306.11288,
              249.712,
              317.3628,
              257.072
            ],
            "text": "ent"
          },
          {
            "bbox": [
              319.58402,
              249.712,
              350.3615,
              257.072
            ],
            "text": "personal"
          },
          {
            "bbox": [
              352.58272,
              249.712,
              384.09528,
              257.072
            ],
            "text": "services."
          }
        ]
      },
      {
        "bbox": [
          405.12496,
          266.936,
          436.47772,
          274.32
        ],
        "id": "pdf-006-line-039",
        "source_page": 6,
        "text": "Article 7",
        "words": [
          {
            "bbox": [
              405.12496,
              266.936,
              429.81406,
              274.32
            ],
            "text": "Article"
          },
          {
            "bbox": [
              432.03528,
              266.936,
              436.47772,
              274.32
            ],
            "text": "7"
          }
        ]
      },
      {
        "bbox": [
          389.80813,
          279.392,
          451.79455,
          286.776
        ],
        "id": "pdf-006-line-041",
        "source_page": 6,
        "text": "Business Profits",
        "words": [
          {
            "bbox": [
              389.80813,
              279.392,
              424.4288,
              286.776
            ],
            "text": "Business"
          },
          {
            "bbox": [
              426.65002,
              279.392,
              451.79455,
              286.776
            ],
            "text": "Profits"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          293.016,
          535.48181,
          300.376
        ],
        "id": "pdf-006-line-043",
        "source_page": 6,
        "text": "(1) The profits of an enterprise of a Contracting State shall be",
        "words": [
          {
            "bbox": [
              314.61424,
              293.016,
              323.1955,
              300.376
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.72034,
              293.016,
              339.03168,
              300.376
            ],
            "text": "The"
          },
          {
            "bbox": [
              341.55652,
              293.016,
              364.19219,
              300.376
            ],
            "text": "profits"
          },
          {
            "bbox": [
              366.71703,
              293.016,
              373.66833,
              300.376
            ],
            "text": "of"
          },
          {
            "bbox": [
              376.19317,
              293.016,
              384.92624,
              300.376
            ],
            "text": "an"
          },
          {
            "bbox": [
              387.45108,
              293.016,
              423.11045,
              300.376
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              425.63529,
              293.016,
              432.58659,
              300.376
            ],
            "text": "of"
          },
          {
            "bbox": [
              435.11143,
              293.016,
              439.40206,
              300.376
            ],
            "text": "a"
          },
          {
            "bbox": [
              441.9269,
              293.016,
              483.81048,
              300.376
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              486.33532,
              293.016,
              505.1278,
              300.376
            ],
            "text": "State"
          },
          {
            "bbox": [
              507.65264,
              293.016,
              523.92827,
              300.376
            ],
            "text": "shall"
          },
          {
            "bbox": [
              526.45311,
              293.016,
              535.48181,
              300.376
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          302.584,
          535.48181,
          309.944
        ],
        "id": "pdf-006-line-045",
        "source_page": 6,
        "text": "taxable only in that State unless the enterprise carries on busi-",
        "words": [
          {
            "bbox": [
              306.10489,
              302.584,
              332.1443,
              309.944
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              335.03668,
              302.584,
              349.83416,
              309.944
            ],
            "text": "only"
          },
          {
            "bbox": [
              352.71855,
              302.584,
              358.93477,
              309.944
            ],
            "text": "in"
          },
          {
            "bbox": [
              361.81916,
              302.584,
              375.58593,
              309.944
            ],
            "text": "that"
          },
          {
            "bbox": [
              378.47032,
              302.584,
              397.2628,
              309.944
            ],
            "text": "State"
          },
          {
            "bbox": [
              400.14719,
              302.584,
              423.08648,
              309.944
            ],
            "text": "unless"
          },
          {
            "bbox": [
              425.97087,
              302.584,
              437.22079,
              309.944
            ],
            "text": "the"
          },
          {
            "bbox": [
              440.10518,
              302.584,
              475.78053,
              309.944
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              478.66492,
              302.584,
              502.62693,
              309.944
            ],
            "text": "carries"
          },
          {
            "bbox": [
              505.51132,
              302.584,
              514.54002,
              309.944
            ],
            "text": "on"
          },
          {
            "bbox": [
              517.42441,
              302.584,
              535.48181,
              309.944
            ],
            "text": "busi-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          312.152,
          535.49779,
          319.512
        ],
        "id": "pdf-006-line-047",
        "source_page": 6,
        "text": "ness in the other Contracting State through a permanent estab-",
        "words": [
          {
            "bbox": [
              306.10489,
              312.152,
              322.82796,
              319.512
            ],
            "text": "ness"
          },
          {
            "bbox": [
              325.34481,
              312.152,
              331.56103,
              319.512
            ],
            "text": "in"
          },
          {
            "bbox": [
              334.07788,
              312.152,
              345.3278,
              319.512
            ],
            "text": "the"
          },
          {
            "bbox": [
              347.84465,
              312.152,
              366.3415,
              319.512
            ],
            "text": "other"
          },
          {
            "bbox": [
              368.85835,
              312.152,
              410.73394,
              319.512
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              413.25079,
              312.152,
              432.04327,
              319.512
            ],
            "text": "State"
          },
          {
            "bbox": [
              434.56012,
              312.152,
              462.22949,
              319.512
            ],
            "text": "through"
          },
          {
            "bbox": [
              464.74634,
              312.152,
              469.03697,
              319.512
            ],
            "text": "a"
          },
          {
            "bbox": [
              471.55382,
              312.152,
              510.04165,
              319.512
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              512.5585,
              312.152,
              535.49779,
              319.512
            ],
            "text": "estab-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          321.72,
          535.4898,
          329.08
        ],
        "id": "pdf-006-line-049",
        "source_page": 6,
        "text": "lishment situated therein. If the enterprise carries on business as",
        "words": [
          {
            "bbox": [
              306.12087,
              321.72,
              336.17126,
              329.08
            ],
            "text": "lishment"
          },
          {
            "bbox": [
              338.3765,
              321.72,
              366.93276,
              329.08
            ],
            "text": "situated"
          },
          {
            "bbox": [
              369.138,
              321.72,
              395.77666,
              329.08
            ],
            "text": "therein."
          },
          {
            "bbox": [
              397.9819,
              321.72,
              402.41635,
              329.08
            ],
            "text": "If"
          },
          {
            "bbox": [
              404.62159,
              321.72,
              415.87151,
              329.08
            ],
            "text": "the"
          },
          {
            "bbox": [
              418.07675,
              321.72,
              453.73612,
              329.08
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              455.94136,
              321.72,
              479.88739,
              329.08
            ],
            "text": "carries"
          },
          {
            "bbox": [
              482.09263,
              321.72,
              491.12133,
              329.08
            ],
            "text": "on"
          },
          {
            "bbox": [
              493.32657,
              321.72,
              524.99893,
              329.08
            ],
            "text": "business"
          },
          {
            "bbox": [
              527.20417,
              321.72,
              535.4898,
              329.08
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          331.288,
          535.4898,
          338.648
        ],
        "id": "pdf-006-line-051",
        "source_page": 6,
        "text": "aforesaid, the profits of the enterprise may be taxed in the other",
        "words": [
          {
            "bbox": [
              306.11288,
              331.288,
              341.32481,
              338.648
            ],
            "text": "aforesaid,"
          },
          {
            "bbox": [
              343.72181,
              331.288,
              354.97173,
              338.648
            ],
            "text": "the"
          },
          {
            "bbox": [
              357.36873,
              331.288,
              380.0044,
              338.648
            ],
            "text": "profits"
          },
          {
            "bbox": [
              382.4014,
              331.288,
              389.3527,
              338.648
            ],
            "text": "of"
          },
          {
            "bbox": [
              391.7497,
              331.288,
              402.99962,
              338.648
            ],
            "text": "the"
          },
          {
            "bbox": [
              405.39662,
              331.288,
              441.05599,
              338.648
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              443.45299,
              331.288,
              458.55409,
              338.648
            ],
            "text": "may"
          },
          {
            "bbox": [
              460.93511,
              331.288,
              469.96381,
              338.648
            ],
            "text": "be"
          },
          {
            "bbox": [
              472.36081,
              331.288,
              492.33581,
              338.648
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              494.73281,
              331.288,
              500.94903,
              338.648
            ],
            "text": "in"
          },
          {
            "bbox": [
              503.34603,
              331.288,
              514.59595,
              338.648
            ],
            "text": "the"
          },
          {
            "bbox": [
              516.99295,
              331.288,
              535.4898,
              338.648
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          340.856,
          535.49779,
          348.216
        ],
        "id": "pdf-006-line-053",
        "source_page": 6,
        "text": "State but only so much of them as is attributable to that perma-",
        "words": [
          {
            "bbox": [
              306.11288,
              340.856,
              324.90536,
              348.216
            ],
            "text": "State"
          },
          {
            "bbox": [
              327.33432,
              340.856,
              339.03168,
              348.216
            ],
            "text": "but"
          },
          {
            "bbox": [
              341.46064,
              340.856,
              356.25013,
              348.216
            ],
            "text": "only"
          },
          {
            "bbox": [
              358.67909,
              340.856,
              367.26035,
              348.216
            ],
            "text": "so"
          },
          {
            "bbox": [
              369.68931,
              340.856,
              389.68029,
              348.216
            ],
            "text": "much"
          },
          {
            "bbox": [
              392.10925,
              340.856,
              399.06055,
              348.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              401.48951,
              340.856,
              419.5549,
              348.216
            ],
            "text": "them"
          },
          {
            "bbox": [
              421.98386,
              340.856,
              430.26949,
              348.216
            ],
            "text": "as"
          },
          {
            "bbox": [
              432.69845,
              340.856,
              438.46723,
              348.216
            ],
            "text": "is"
          },
          {
            "bbox": [
              440.89619,
              340.856,
              481.43745,
              348.216
            ],
            "text": "attributable"
          },
          {
            "bbox": [
              483.86641,
              340.856,
              490.96952,
              348.216
            ],
            "text": "to"
          },
          {
            "bbox": [
              493.39848,
              340.856,
              507.16525,
              348.216
            ],
            "text": "that"
          },
          {
            "bbox": [
              509.59421,
              340.856,
              535.49779,
              348.216
            ],
            "text": "perma-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          350.424,
          376.12925,
          357.784
        ],
        "id": "pdf-006-line-055",
        "source_page": 6,
        "text": "nent establishment.",
        "words": [
          {
            "bbox": [
              306.12087,
              350.424,
              321.81323,
              357.784
            ],
            "text": "nent"
          },
          {
            "bbox": [
              324.03445,
              350.424,
              376.12925,
              357.784
            ],
            "text": "establishment."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          363.592,
          535.46583,
          370.952
        ],
        "id": "pdf-006-line-057",
        "source_page": 6,
        "text": "(2) Subject to the provisions of paragraph 3, where an enter-",
        "words": [
          {
            "bbox": [
              314.60625,
              363.592,
              323.18751,
              370.952
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.992,
              363.592,
              353.22192,
              370.952
            ],
            "text": "Subject"
          },
          {
            "bbox": [
              356.02641,
              363.592,
              363.12952,
              370.952
            ],
            "text": "to"
          },
          {
            "bbox": [
              365.93401,
              363.592,
              377.18393,
              370.952
            ],
            "text": "the"
          },
          {
            "bbox": [
              379.98842,
              363.592,
              416.54267,
              370.952
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              419.34716,
              363.592,
              426.29846,
              370.952
            ],
            "text": "of"
          },
          {
            "bbox": [
              429.10295,
              363.592,
              465.80102,
              370.952
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              468.60551,
              363.592,
              475.26917,
              370.952
            ],
            "text": "3,"
          },
          {
            "bbox": [
              478.07366,
              363.592,
              499.81445,
              370.952
            ],
            "text": "where"
          },
          {
            "bbox": [
              502.61894,
              363.592,
              511.35201,
              370.952
            ],
            "text": "an"
          },
          {
            "bbox": [
              514.1565,
              363.592,
              535.46583,
              370.952
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          373.16,
          535.47382,
          380.52
        ],
        "id": "pdf-006-line-059",
        "source_page": 6,
        "text": "prise of a Contracting State carries on business in the other Con-",
        "words": [
          {
            "bbox": [
              306.11288,
              373.16,
              323.57103,
              380.52
            ],
            "text": "prise"
          },
          {
            "bbox": [
              325.52059,
              373.16,
              332.47189,
              380.52
            ],
            "text": "of"
          },
          {
            "bbox": [
              334.42145,
              373.16,
              338.71208,
              380.52
            ],
            "text": "a"
          },
          {
            "bbox": [
              340.66164,
              373.16,
              382.53723,
              380.52
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              384.48679,
              373.16,
              403.27927,
              380.52
            ],
            "text": "State"
          },
          {
            "bbox": [
              405.22883,
              373.16,
              429.20682,
              380.52
            ],
            "text": "carries"
          },
          {
            "bbox": [
              431.15638,
              373.16,
              440.18508,
              380.52
            ],
            "text": "on"
          },
          {
            "bbox": [
              442.13464,
              373.16,
              473.807,
              380.52
            ],
            "text": "business"
          },
          {
            "bbox": [
              475.75656,
              373.16,
              481.97278,
              380.52
            ],
            "text": "in"
          },
          {
            "bbox": [
              483.92234,
              373.16,
              495.17226,
              380.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              497.12182,
              373.16,
              515.61867,
              380.52
            ],
            "text": "other"
          },
          {
            "bbox": [
              517.56823,
              373.16,
              535.47382,
              380.52
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          382.728,
          535.49779,
          390.088
        ],
        "id": "pdf-006-line-061",
        "source_page": 6,
        "text": "tracting State through a permanent establishment situated there-",
        "words": [
          {
            "bbox": [
              306.11288,
              382.728,
              333.19099,
              390.088
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              335.09261,
              382.728,
              353.88509,
              390.088
            ],
            "text": "State"
          },
          {
            "bbox": [
              355.78671,
              382.728,
              383.46407,
              390.088
            ],
            "text": "through"
          },
          {
            "bbox": [
              385.36569,
              382.728,
              389.65632,
              390.088
            ],
            "text": "a"
          },
          {
            "bbox": [
              391.55794,
              382.728,
              430.03778,
              390.088
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              431.9394,
              382.728,
              481.82097,
              390.088
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              483.72259,
              382.728,
              512.28684,
              390.088
            ],
            "text": "situated"
          },
          {
            "bbox": [
              514.18846,
              382.728,
              535.49779,
              390.088
            ],
            "text": "there-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          392.296,
          535.50578,
          399.656
        ],
        "id": "pdf-006-line-063",
        "source_page": 6,
        "text": "in, there shall in each Contracting State be attributed to that per-",
        "words": [
          {
            "bbox": [
              306.12087,
              392.296,
              314.55032,
              399.656
            ],
            "text": "in,"
          },
          {
            "bbox": [
              316.65169,
              392.296,
              334.85291,
              399.656
            ],
            "text": "there"
          },
          {
            "bbox": [
              336.95428,
              392.296,
              353.22991,
              399.656
            ],
            "text": "shall"
          },
          {
            "bbox": [
              355.33128,
              392.296,
              361.5475,
              399.656
            ],
            "text": "in"
          },
          {
            "bbox": [
              363.64887,
              392.296,
              380.9632,
              399.656
            ],
            "text": "each"
          },
          {
            "bbox": [
              383.06457,
              392.296,
              424.94016,
              399.656
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              427.02555,
              392.296,
              445.81803,
              399.656
            ],
            "text": "State"
          },
          {
            "bbox": [
              447.9194,
              392.296,
              456.9481,
              399.656
            ],
            "text": "be"
          },
          {
            "bbox": [
              459.04947,
              392.296,
              493.53431,
              399.656
            ],
            "text": "attributed"
          },
          {
            "bbox": [
              495.63568,
              392.296,
              502.73879,
              399.656
            ],
            "text": "to"
          },
          {
            "bbox": [
              504.84016,
              392.296,
              518.60693,
              399.656
            ],
            "text": "that"
          },
          {
            "bbox": [
              520.7083,
              392.296,
              535.50578,
              399.656
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          401.856,
          535.48181,
          409.216
        ],
        "id": "pdf-006-line-065",
        "source_page": 6,
        "text": "manent establishment the profits which it might be expected to",
        "words": [
          {
            "bbox": [
              306.11288,
              401.856,
              332.91134,
              409.216
            ],
            "text": "manent"
          },
          {
            "bbox": [
              335.57201,
              401.856,
              385.45358,
              409.216
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              388.11425,
              401.856,
              399.36417,
              409.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              402.02484,
              401.856,
              424.66051,
              409.216
            ],
            "text": "profits"
          },
          {
            "bbox": [
              427.32118,
              401.856,
              448.32689,
              409.216
            ],
            "text": "which"
          },
          {
            "bbox": [
              450.98756,
              401.856,
              455.27819,
              409.216
            ],
            "text": "it"
          },
          {
            "bbox": [
              457.93886,
              401.856,
              478.07366,
              409.216
            ],
            "text": "might"
          },
          {
            "bbox": [
              480.73433,
              401.856,
              489.76303,
              409.216
            ],
            "text": "be"
          },
          {
            "bbox": [
              492.4237,
              401.856,
              525.71803,
              409.216
            ],
            "text": "expected"
          },
          {
            "bbox": [
              528.3787,
              401.856,
              535.48181,
              409.216
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          411.424,
          535.4898,
          418.784
        ],
        "id": "pdf-006-line-067",
        "source_page": 6,
        "text": "make if it were a distinct and separate enterprise engaged in the",
        "words": [
          {
            "bbox": [
              306.10489,
              411.424,
              325.64843,
              418.784
            ],
            "text": "make"
          },
          {
            "bbox": [
              327.91759,
              411.424,
              332.05641,
              418.784
            ],
            "text": "if"
          },
          {
            "bbox": [
              334.31758,
              411.424,
              338.60821,
              418.784
            ],
            "text": "it"
          },
          {
            "bbox": [
              340.86938,
              411.424,
              358.16773,
              418.784
            ],
            "text": "were"
          },
          {
            "bbox": [
              360.4289,
              411.424,
              364.71953,
              418.784
            ],
            "text": "a"
          },
          {
            "bbox": [
              366.9807,
              411.424,
              393.0281,
              418.784
            ],
            "text": "distinct"
          },
          {
            "bbox": [
              395.28927,
              411.424,
              408.76041,
              418.784
            ],
            "text": "and"
          },
          {
            "bbox": [
              411.02158,
              411.424,
              442.09469,
              418.784
            ],
            "text": "separate"
          },
          {
            "bbox": [
              444.35586,
              411.424,
              480.01523,
              418.784
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              482.2764,
              411.424,
              513.50132,
              418.784
            ],
            "text": "engaged"
          },
          {
            "bbox": [
              515.76249,
              411.424,
              521.97871,
              418.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              524.23988,
              411.424,
              535.4898,
              418.784
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          420.992,
          535.49779,
          428.352
        ],
        "id": "pdf-006-line-069",
        "source_page": 6,
        "text": "same or similar activities under the same or similar conditions",
        "words": [
          {
            "bbox": [
              306.11288,
              420.992,
              325.50461,
              428.352
            ],
            "text": "same"
          },
          {
            "bbox": [
              328.81247,
              420.992,
              336.0594,
              428.352
            ],
            "text": "or"
          },
          {
            "bbox": [
              339.36726,
              420.992,
              362.45037,
              428.352
            ],
            "text": "similar"
          },
          {
            "bbox": [
              365.75823,
              420.992,
              396.97516,
              428.352
            ],
            "text": "activities"
          },
          {
            "bbox": [
              400.28302,
              420.992,
              420.85727,
              428.352
            ],
            "text": "under"
          },
          {
            "bbox": [
              424.16513,
              420.992,
              435.41505,
              428.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              438.72291,
              420.992,
              458.09866,
              428.352
            ],
            "text": "same"
          },
          {
            "bbox": [
              461.40652,
              420.992,
              468.65345,
              428.352
            ],
            "text": "or"
          },
          {
            "bbox": [
              471.96131,
              420.992,
              495.04442,
              428.352
            ],
            "text": "similar"
          },
          {
            "bbox": [
              498.35228,
              420.992,
              535.49779,
              428.352
            ],
            "text": "conditions"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          430.56,
          535.48181,
          437.92
        ],
        "id": "pdf-006-line-071",
        "source_page": 6,
        "text": "and dealing wholly independently with the enterprise of which it",
        "words": [
          {
            "bbox": [
              306.12087,
              430.56,
              319.59201,
              437.92
            ],
            "text": "and"
          },
          {
            "bbox": [
              322.14082,
              430.56,
              348.02842,
              437.92
            ],
            "text": "dealing"
          },
          {
            "bbox": [
              350.57723,
              430.56,
              373.20491,
              437.92
            ],
            "text": "wholly"
          },
          {
            "bbox": [
              375.75372,
              430.56,
              426.22655,
              437.92
            ],
            "text": "independently"
          },
          {
            "bbox": [
              428.77536,
              430.56,
              443.56485,
              437.92
            ],
            "text": "with"
          },
          {
            "bbox": [
              446.11366,
              430.56,
              457.36358,
              437.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              459.92837,
              430.56,
              495.58774,
              437.92
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              498.13655,
              430.56,
              505.08785,
              437.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              507.63666,
              430.56,
              528.64237,
              437.92
            ],
            "text": "which"
          },
          {
            "bbox": [
              531.19118,
              430.56,
              535.48181,
              437.92
            ],
            "text": "it"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          440.128,
          413.42657,
          447.488
        ],
        "id": "pdf-006-line-073",
        "source_page": 6,
        "text": "is a permanent establishment.",
        "words": [
          {
            "bbox": [
              306.10489,
              440.128,
              311.87367,
              447.488
            ],
            "text": "is"
          },
          {
            "bbox": [
              314.09489,
              440.128,
              318.38552,
              447.488
            ],
            "text": "a"
          },
          {
            "bbox": [
              320.60674,
              440.128,
              359.10256,
              447.488
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              361.32378,
              440.128,
              413.42657,
              447.488
            ],
            "text": "establishment."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          453.296,
          535.4898,
          460.656
        ],
        "id": "pdf-006-line-075",
        "source_page": 6,
        "text": "(3) In determining the profits of a permanent establishment,",
        "words": [
          {
            "bbox": [
              314.60625,
              453.296,
              323.18751,
              460.656
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.65517,
              453.296,
              333.16702,
              460.656
            ],
            "text": "In"
          },
          {
            "bbox": [
              336.63468,
              453.296,
              378.9657,
              460.656
            ],
            "text": "determining"
          },
          {
            "bbox": [
              382.43336,
              453.296,
              393.68328,
              460.656
            ],
            "text": "the"
          },
          {
            "bbox": [
              397.15094,
              453.296,
              419.78661,
              460.656
            ],
            "text": "profits"
          },
          {
            "bbox": [
              423.25427,
              453.296,
              430.20557,
              460.656
            ],
            "text": "of"
          },
          {
            "bbox": [
              433.67323,
              453.296,
              437.96386,
              460.656
            ],
            "text": "a"
          },
          {
            "bbox": [
              441.43152,
              453.296,
              479.91935,
              460.656
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              483.38701,
              453.296,
              535.4898,
              460.656
            ],
            "text": "establishment,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          462.864,
          535.4898,
          470.224
        ],
        "id": "pdf-006-line-077",
        "source_page": 6,
        "text": "there shall be allowed as deductions expenses which are",
        "words": [
          {
            "bbox": [
              306.11288,
              462.864,
              324.3141,
              470.224
            ],
            "text": "there"
          },
          {
            "bbox": [
              329.79524,
              462.864,
              346.07087,
              470.224
            ],
            "text": "shall"
          },
          {
            "bbox": [
              351.55201,
              462.864,
              360.58071,
              470.224
            ],
            "text": "be"
          },
          {
            "bbox": [
              366.06185,
              462.864,
              393.56343,
              470.224
            ],
            "text": "allowed"
          },
          {
            "bbox": [
              399.04457,
              462.864,
              407.3302,
              470.224
            ],
            "text": "as"
          },
          {
            "bbox": [
              412.81134,
              462.864,
              452.62551,
              470.224
            ],
            "text": "deductions"
          },
          {
            "bbox": [
              458.10665,
              462.864,
              492.28787,
              470.224
            ],
            "text": "expenses"
          },
          {
            "bbox": [
              497.76901,
              462.864,
              518.77472,
              470.224
            ],
            "text": "which"
          },
          {
            "bbox": [
              524.25586,
              462.864,
              535.4898,
              470.224
            ],
            "text": "are"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          472.432,
          535.48181,
          479.792
        ],
        "id": "pdf-006-line-079",
        "source_page": 6,
        "text": "incurred for the purposes of the permanent establishment,",
        "words": [
          {
            "bbox": [
              306.11288,
              472.432,
              335.41221,
              479.792
            ],
            "text": "incurred"
          },
          {
            "bbox": [
              340.6936,
              472.432,
              350.30557,
              479.792
            ],
            "text": "for"
          },
          {
            "bbox": [
              355.58696,
              472.432,
              366.83688,
              479.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              372.11827,
              472.432,
              405.56441,
              479.792
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              410.8458,
              472.432,
              417.7971,
              479.792
            ],
            "text": "of"
          },
          {
            "bbox": [
              423.07849,
              472.432,
              434.32841,
              479.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              439.6098,
              472.432,
              478.09763,
              479.792
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              483.37902,
              472.432,
              535.48181,
              479.792
            ],
            "text": "establishment,"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          482.0,
          535.4898,
          489.36
        ],
        "id": "pdf-006-line-081",
        "source_page": 6,
        "text": "including executive and general administrative expenses so",
        "words": [
          {
            "bbox": [
              306.10489,
              482.0,
              338.3765,
              489.36
            ],
            "text": "including"
          },
          {
            "bbox": [
              343.48211,
              482.0,
              377.51152,
              489.36
            ],
            "text": "executive"
          },
          {
            "bbox": [
              382.61713,
              482.0,
              396.08827,
              489.36
            ],
            "text": "and"
          },
          {
            "bbox": [
              401.19388,
              482.0,
              427.52892,
              489.36
            ],
            "text": "general"
          },
          {
            "bbox": [
              432.63453,
              482.0,
              482.5161,
              489.36
            ],
            "text": "administrative"
          },
          {
            "bbox": [
              487.62171,
              482.0,
              521.80293,
              489.36
            ],
            "text": "expenses"
          },
          {
            "bbox": [
              526.90854,
              482.0,
              535.4898,
              489.36
            ],
            "text": "so"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          491.568,
          535.4898,
          498.928
        ],
        "id": "pdf-006-line-083",
        "source_page": 6,
        "text": "incurred, whether in the State in which the permanent establish-",
        "words": [
          {
            "bbox": [
              306.11288,
              491.568,
              337.63343,
              498.928
            ],
            "text": "incurred,"
          },
          {
            "bbox": [
              339.96651,
              491.568,
              368.66659,
              498.928
            ],
            "text": "whether"
          },
          {
            "bbox": [
              370.99967,
              491.568,
              377.21589,
              498.928
            ],
            "text": "in"
          },
          {
            "bbox": [
              379.54897,
              491.568,
              390.79889,
              498.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              393.13197,
              491.568,
              411.92445,
              498.928
            ],
            "text": "State"
          },
          {
            "bbox": [
              414.25753,
              491.568,
              420.47375,
              498.928
            ],
            "text": "in"
          },
          {
            "bbox": [
              422.80683,
              491.568,
              443.81254,
              498.928
            ],
            "text": "which"
          },
          {
            "bbox": [
              446.14562,
              491.568,
              457.39554,
              498.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              459.72862,
              491.568,
              498.23243,
              498.928
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              500.56551,
              491.568,
              535.4898,
              498.928
            ],
            "text": "establish-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          501.136,
          412.95516,
          508.496
        ],
        "id": "pdf-006-line-085",
        "source_page": 6,
        "text": "ment is situated or elsewhere.",
        "words": [
          {
            "bbox": [
              306.11288,
              501.136,
              324.17827,
              508.496
            ],
            "text": "ment"
          },
          {
            "bbox": [
              326.39949,
              501.136,
              332.16827,
              508.496
            ],
            "text": "is"
          },
          {
            "bbox": [
              334.38949,
              501.136,
              362.95374,
              508.496
            ],
            "text": "situated"
          },
          {
            "bbox": [
              365.17496,
              501.136,
              372.42189,
              508.496
            ],
            "text": "or"
          },
          {
            "bbox": [
              374.64311,
              501.136,
              412.95516,
              508.496
            ],
            "text": "elsewhere."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          514.304,
          535.48181,
          521.664
        ],
        "id": "pdf-006-line-087",
        "source_page": 6,
        "text": "(4) Insofar as it has been customary in a Contracting State to",
        "words": [
          {
            "bbox": [
              314.61424,
              514.304,
              323.1955,
              521.664
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              325.82421,
              514.304,
              350.23366,
              521.664
            ],
            "text": "Insofar"
          },
          {
            "bbox": [
              352.86237,
              514.304,
              361.148,
              521.664
            ],
            "text": "as"
          },
          {
            "bbox": [
              363.77671,
              514.304,
              368.06734,
              521.664
            ],
            "text": "it"
          },
          {
            "bbox": [
              370.69605,
              514.304,
              383.43211,
              521.664
            ],
            "text": "has"
          },
          {
            "bbox": [
              386.06082,
              514.304,
              403.82259,
              521.664
            ],
            "text": "been"
          },
          {
            "bbox": [
              406.4513,
              514.304,
              444.04425,
              521.664
            ],
            "text": "customary"
          },
          {
            "bbox": [
              446.67296,
              514.304,
              452.88918,
              521.664
            ],
            "text": "in"
          },
          {
            "bbox": [
              455.51789,
              514.304,
              459.80852,
              521.664
            ],
            "text": "a"
          },
          {
            "bbox": [
              462.43723,
              514.304,
              504.31282,
              521.664
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              506.95751,
              514.304,
              525.74999,
              521.664
            ],
            "text": "State"
          },
          {
            "bbox": [
              528.3787,
              514.304,
              535.48181,
              521.664
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          523.872,
          535.4898,
          531.232
        ],
        "id": "pdf-006-line-089",
        "source_page": 6,
        "text": "determine the profits to be attributed to a permanent establish-",
        "words": [
          {
            "bbox": [
              306.10489,
              523.872,
              341.92406,
              531.232
            ],
            "text": "determine"
          },
          {
            "bbox": [
              344.61669,
              523.872,
              355.86661,
              531.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              358.55924,
              523.872,
              381.19491,
              531.232
            ],
            "text": "profits"
          },
          {
            "bbox": [
              383.88754,
              523.872,
              390.99065,
              531.232
            ],
            "text": "to"
          },
          {
            "bbox": [
              393.69127,
              523.872,
              402.71997,
              531.232
            ],
            "text": "be"
          },
          {
            "bbox": [
              405.4126,
              523.872,
              439.89744,
              531.232
            ],
            "text": "attributed"
          },
          {
            "bbox": [
              442.59007,
              523.872,
              449.69318,
              531.232
            ],
            "text": "to"
          },
          {
            "bbox": [
              452.38581,
              523.872,
              456.67644,
              531.232
            ],
            "text": "a"
          },
          {
            "bbox": [
              459.36907,
              523.872,
              497.8569,
              531.232
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              500.54953,
              523.872,
              535.4898,
              531.232
            ],
            "text": "establish-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          533.44,
          535.4898,
          540.8
        ],
        "id": "pdf-006-line-091",
        "source_page": 6,
        "text": "ment on the basis of an apportionment of the total profits of the",
        "words": [
          {
            "bbox": [
              306.11288,
              533.44,
              324.17827,
              540.8
            ],
            "text": "ment"
          },
          {
            "bbox": [
              326.6312,
              533.44,
              335.6599,
              540.8
            ],
            "text": "on"
          },
          {
            "bbox": [
              338.11283,
              533.44,
              349.36275,
              540.8
            ],
            "text": "the"
          },
          {
            "bbox": [
              351.81568,
              533.44,
              370.60816,
              540.8
            ],
            "text": "basis"
          },
          {
            "bbox": [
              373.06109,
              533.44,
              380.01239,
              540.8
            ],
            "text": "of"
          },
          {
            "bbox": [
              382.46532,
              533.44,
              391.19839,
              540.8
            ],
            "text": "an"
          },
          {
            "bbox": [
              393.65132,
              533.44,
              446.04974,
              540.8
            ],
            "text": "apportionment"
          },
          {
            "bbox": [
              448.50267,
              533.44,
              455.45397,
              540.8
            ],
            "text": "of"
          },
          {
            "bbox": [
              457.9069,
              533.44,
              469.15682,
              540.8
            ],
            "text": "the"
          },
          {
            "bbox": [
              471.60975,
              533.44,
              487.29412,
              540.8
            ],
            "text": "total"
          },
          {
            "bbox": [
              489.74705,
              533.44,
              512.38272,
              540.8
            ],
            "text": "profits"
          },
          {
            "bbox": [
              514.83565,
              533.44,
              521.78695,
              540.8
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.23988,
              533.44,
              535.4898,
              540.8
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          543.008,
          535.4898,
          550.368
        ],
        "id": "pdf-006-line-093",
        "source_page": 6,
        "text": "enterprise to its various parts, nothing in paragraph 2 shall pre-",
        "words": [
          {
            "bbox": [
              306.11288,
              543.008,
              341.77225,
              550.368
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              344.46488,
              543.008,
              351.56799,
              550.368
            ],
            "text": "to"
          },
          {
            "bbox": [
              354.26062,
              543.008,
              362.54625,
              550.368
            ],
            "text": "its"
          },
          {
            "bbox": [
              365.23888,
              543.008,
              390.98266,
              550.368
            ],
            "text": "various"
          },
          {
            "bbox": [
              393.67529,
              543.008,
              414.10572,
              550.368
            ],
            "text": "parts,"
          },
          {
            "bbox": [
              416.79835,
              543.008,
              443.58882,
              550.368
            ],
            "text": "nothing"
          },
          {
            "bbox": [
              446.28145,
              543.008,
              452.49767,
              550.368
            ],
            "text": "in"
          },
          {
            "bbox": [
              455.1903,
              543.008,
              491.88837,
              550.368
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              494.581,
              543.008,
              499.02344,
              550.368
            ],
            "text": "2"
          },
          {
            "bbox": [
              501.71607,
              543.008,
              517.99969,
              550.368
            ],
            "text": "shall"
          },
          {
            "bbox": [
              520.69232,
              543.008,
              535.4898,
              550.368
            ],
            "text": "pre-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          552.576,
          535.4898,
          559.936
        ],
        "id": "pdf-006-line-095",
        "source_page": 6,
        "text": "clude that Contracting State from determining the profits to be",
        "words": [
          {
            "bbox": [
              306.11288,
              552.576,
              325.64843,
              559.936
            ],
            "text": "clude"
          },
          {
            "bbox": [
              328.60473,
              552.576,
              342.3715,
              559.936
            ],
            "text": "that"
          },
          {
            "bbox": [
              345.3278,
              552.576,
              387.20339,
              559.936
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              390.15969,
              552.576,
              408.96016,
              559.936
            ],
            "text": "State"
          },
          {
            "bbox": [
              411.91646,
              552.576,
              428.3439,
              559.936
            ],
            "text": "from"
          },
          {
            "bbox": [
              431.3002,
              552.576,
              473.63122,
              559.936
            ],
            "text": "determining"
          },
          {
            "bbox": [
              476.58752,
              552.576,
              487.83744,
              559.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              490.79374,
              552.576,
              513.42941,
              559.936
            ],
            "text": "profits"
          },
          {
            "bbox": [
              516.38571,
              552.576,
              523.48882,
              559.936
            ],
            "text": "to"
          },
          {
            "bbox": [
              526.4611,
              552.576,
              535.4898,
              559.936
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          562.144,
          535.49779,
          569.504
        ],
        "id": "pdf-006-line-097",
        "source_page": 6,
        "text": "taxed by such an apportionment as may be customary; the",
        "words": [
          {
            "bbox": [
              306.11288,
              562.144,
              326.08788,
              569.504
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              330.41047,
              562.144,
              339.14354,
              569.504
            ],
            "text": "by"
          },
          {
            "bbox": [
              343.46613,
              562.144,
              360.63664,
              569.504
            ],
            "text": "such"
          },
          {
            "bbox": [
              364.95923,
              562.144,
              373.6923,
              569.504
            ],
            "text": "an"
          },
          {
            "bbox": [
              378.01489,
              562.144,
              430.41331,
              569.504
            ],
            "text": "apportionment"
          },
          {
            "bbox": [
              434.72791,
              562.144,
              443.01354,
              569.504
            ],
            "text": "as"
          },
          {
            "bbox": [
              447.33613,
              562.144,
              462.43723,
              569.504
            ],
            "text": "may"
          },
          {
            "bbox": [
              466.75982,
              562.144,
              475.78852,
              569.504
            ],
            "text": "be"
          },
          {
            "bbox": [
              480.11111,
              562.144,
              519.92528,
              569.504
            ],
            "text": "customary;"
          },
          {
            "bbox": [
              524.24787,
              562.144,
              535.49779,
              569.504
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          571.712,
          535.4898,
          579.072
        ],
        "id": "pdf-006-line-099",
        "source_page": 6,
        "text": "method of apportionment adopted shall, however, be such that",
        "words": [
          {
            "bbox": [
              306.12087,
              571.712,
              333.51059,
              579.072
            ],
            "text": "method"
          },
          {
            "bbox": [
              336.22719,
              571.712,
              343.1705,
              579.072
            ],
            "text": "of"
          },
          {
            "bbox": [
              345.8871,
              571.712,
              398.28552,
              579.072
            ],
            "text": "apportionment"
          },
          {
            "bbox": [
              401.00212,
              571.712,
              430.9007,
              579.072
            ],
            "text": "adopted"
          },
          {
            "bbox": [
              433.6173,
              571.712,
              452.11415,
              579.072
            ],
            "text": "shall,"
          },
          {
            "bbox": [
              454.83075,
              571.712,
              487.37402,
              579.072
            ],
            "text": "however,"
          },
          {
            "bbox": [
              490.09062,
              571.712,
              499.11932,
              579.072
            ],
            "text": "be"
          },
          {
            "bbox": [
              501.83592,
              571.712,
              519.00643,
              579.072
            ],
            "text": "such"
          },
          {
            "bbox": [
              521.72303,
              571.712,
              535.4898,
              579.072
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          581.28,
          535.49779,
          588.64
        ],
        "id": "pdf-006-line-101",
        "source_page": 6,
        "text": "the result shall be in accordance with the principles contained in",
        "words": [
          {
            "bbox": [
              306.11288,
              581.28,
              317.3628,
              588.64
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.63196,
              581.28,
              339.31133,
              588.64
            ],
            "text": "result"
          },
          {
            "bbox": [
              341.58049,
              581.28,
              357.84813,
              588.64
            ],
            "text": "shall"
          },
          {
            "bbox": [
              360.11729,
              581.28,
              369.14599,
              588.64
            ],
            "text": "be"
          },
          {
            "bbox": [
              371.41515,
              581.28,
              377.63137,
              588.64
            ],
            "text": "in"
          },
          {
            "bbox": [
              379.90053,
              581.28,
              422.07175,
              588.64
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              424.34091,
              581.28,
              439.1304,
              588.64
            ],
            "text": "with"
          },
          {
            "bbox": [
              441.39956,
              581.28,
              452.64948,
              588.64
            ],
            "text": "the"
          },
          {
            "bbox": [
              454.91864,
              581.28,
              489.37152,
              588.64
            ],
            "text": "principles"
          },
          {
            "bbox": [
              491.64068,
              581.28,
              527.01241,
              588.64
            ],
            "text": "contained"
          },
          {
            "bbox": [
              529.28157,
              581.28,
              535.49779,
              588.64
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          590.848,
          345.77524,
          598.208
        ],
        "id": "pdf-006-line-102",
        "source_page": 6,
        "text": "this Article.",
        "words": [
          {
            "bbox": [
              306.12087,
              590.848,
              318.84894,
              598.208
            ],
            "text": "this"
          },
          {
            "bbox": [
              321.07016,
              590.848,
              345.77524,
              598.208
            ],
            "text": "Article."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          604.016,
          535.49779,
          611.376
        ],
        "id": "pdf-006-line-104",
        "source_page": 6,
        "text": "(5) No profits shall be attributed to a permanent establishment",
        "words": [
          {
            "bbox": [
              314.61424,
              604.016,
              323.18751,
              611.376
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              325.38476,
              604.016,
              335.7398,
              611.376
            ],
            "text": "No"
          },
          {
            "bbox": [
              337.93705,
              604.016,
              360.57272,
              611.376
            ],
            "text": "profits"
          },
          {
            "bbox": [
              362.76997,
              604.016,
              379.0456,
              611.376
            ],
            "text": "shall"
          },
          {
            "bbox": [
              381.24285,
              604.016,
              390.27155,
              611.376
            ],
            "text": "be"
          },
          {
            "bbox": [
              392.4688,
              604.016,
              426.95364,
              611.376
            ],
            "text": "attributed"
          },
          {
            "bbox": [
              429.1429,
              604.016,
              436.24601,
              611.376
            ],
            "text": "to"
          },
          {
            "bbox": [
              438.44326,
              604.016,
              442.73389,
              611.376
            ],
            "text": "a"
          },
          {
            "bbox": [
              444.93114,
              604.016,
              483.41897,
              611.376
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              485.61622,
              604.016,
              535.49779,
              611.376
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          613.584,
          535.4898,
          620.944
        ],
        "id": "pdf-006-line-106",
        "source_page": 6,
        "text": "by reason of the mere purchase by that permanent establishment",
        "words": [
          {
            "bbox": [
              306.12087,
              613.584,
              314.85394,
              620.944
            ],
            "text": "by"
          },
          {
            "bbox": [
              316.6437,
              613.584,
              340.90134,
              620.944
            ],
            "text": "reason"
          },
          {
            "bbox": [
              342.6911,
              613.584,
              349.6424,
              620.944
            ],
            "text": "of"
          },
          {
            "bbox": [
              351.43216,
              613.584,
              362.68208,
              620.944
            ],
            "text": "the"
          },
          {
            "bbox": [
              364.47184,
              613.584,
              382.52924,
              620.944
            ],
            "text": "mere"
          },
          {
            "bbox": [
              384.319,
              613.584,
              417.46951,
              620.944
            ],
            "text": "purchase"
          },
          {
            "bbox": [
              419.25927,
              613.584,
              427.99234,
              620.944
            ],
            "text": "by"
          },
          {
            "bbox": [
              429.7821,
              613.584,
              443.54088,
              620.944
            ],
            "text": "that"
          },
          {
            "bbox": [
              445.33064,
              613.584,
              483.81847,
              620.944
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              485.60823,
              613.584,
              535.4898,
              620.944
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          623.144,
          460.89516,
          630.512
        ],
        "id": "pdf-006-line-107",
        "source_page": 6,
        "text": "of goods or merchandise for the enterprise.",
        "words": [
          {
            "bbox": [
              306.11288,
              623.152,
              313.06418,
              630.512
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.2854,
              623.152,
              337.77725,
              630.512
            ],
            "text": "goods"
          },
          {
            "bbox": [
              339.99847,
              623.144,
              347.2454,
              630.504
            ],
            "text": "or"
          },
          {
            "bbox": [
              349.46662,
              623.144,
              395.49701,
              630.504
            ],
            "text": "merchandise"
          },
          {
            "bbox": [
              397.71823,
              623.144,
              407.3302,
              630.504
            ],
            "text": "for"
          },
          {
            "bbox": [
              409.55142,
              623.144,
              420.80134,
              630.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.02256,
              623.144,
              460.89516,
              630.504
            ],
            "text": "enterprise."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          636.312,
          535.48181,
          643.672
        ],
        "id": "pdf-006-line-110",
        "source_page": 6,
        "text": "(6) For the purposes of the preceding paragraphs of this Arti-",
        "words": [
          {
            "bbox": [
              314.60625,
              636.312,
              323.18751,
              643.672
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              325.80024,
              636.312,
              337.63343,
              643.672
            ],
            "text": "For"
          },
          {
            "bbox": [
              340.24616,
              636.312,
              351.49608,
              643.672
            ],
            "text": "the"
          },
          {
            "bbox": [
              354.10881,
              636.312,
              387.55495,
              643.672
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              390.16768,
              636.312,
              397.11898,
              643.672
            ],
            "text": "of"
          },
          {
            "bbox": [
              399.73171,
              636.312,
              410.98163,
              643.672
            ],
            "text": "the"
          },
          {
            "bbox": [
              413.59436,
              636.312,
              449.42152,
              643.672
            ],
            "text": "preceding"
          },
          {
            "bbox": [
              452.03425,
              636.312,
              492.72732,
              643.672
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              495.34005,
              636.312,
              502.29135,
              643.672
            ],
            "text": "of"
          },
          {
            "bbox": [
              504.90408,
              636.312,
              517.63215,
              643.672
            ],
            "text": "this"
          },
          {
            "bbox": [
              520.24488,
              636.312,
              535.48181,
              643.672
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          645.88,
          535.49779,
          653.24
        ],
        "id": "pdf-006-line-112",
        "source_page": 6,
        "text": "cle, the profits to be attributed to the permanent establishment",
        "words": [
          {
            "bbox": [
              306.10489,
              645.88,
              318.68914,
              653.24
            ],
            "text": "cle,"
          },
          {
            "bbox": [
              321.53358,
              645.88,
              332.7835,
              653.24
            ],
            "text": "the"
          },
          {
            "bbox": [
              335.62794,
              645.88,
              358.26361,
              653.24
            ],
            "text": "profits"
          },
          {
            "bbox": [
              361.10805,
              645.88,
              368.21116,
              653.24
            ],
            "text": "to"
          },
          {
            "bbox": [
              371.0556,
              645.88,
              380.0843,
              653.24
            ],
            "text": "be"
          },
          {
            "bbox": [
              382.92874,
              645.88,
              417.41358,
              653.24
            ],
            "text": "attributed"
          },
          {
            "bbox": [
              420.25802,
              645.88,
              427.34515,
              653.24
            ],
            "text": "to"
          },
          {
            "bbox": [
              430.18959,
              645.88,
              441.43951,
              653.24
            ],
            "text": "the"
          },
          {
            "bbox": [
              444.28395,
              645.88,
              482.77178,
              653.24
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              485.61622,
              645.88,
              535.49779,
              653.24
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          655.448,
          535.4898,
          662.808
        ],
        "id": "pdf-006-line-114",
        "source_page": 6,
        "text": "shall be determined by the same method year by year unless",
        "words": [
          {
            "bbox": [
              306.12087,
              655.448,
              322.38851,
              662.808
            ],
            "text": "shall"
          },
          {
            "bbox": [
              325.84818,
              655.448,
              334.87688,
              662.808
            ],
            "text": "be"
          },
          {
            "bbox": [
              338.33655,
              655.448,
              378.89379,
              662.808
            ],
            "text": "determined"
          },
          {
            "bbox": [
              382.35346,
              655.448,
              391.08653,
              662.808
            ],
            "text": "by"
          },
          {
            "bbox": [
              394.5462,
              655.448,
              405.79612,
              662.808
            ],
            "text": "the"
          },
          {
            "bbox": [
              409.25579,
              655.448,
              428.64752,
              662.808
            ],
            "text": "same"
          },
          {
            "bbox": [
              432.10719,
              655.448,
              459.5049,
              662.808
            ],
            "text": "method"
          },
          {
            "bbox": [
              462.96457,
              655.448,
              478.2015,
              662.808
            ],
            "text": "year"
          },
          {
            "bbox": [
              481.66117,
              655.448,
              490.39424,
              662.808
            ],
            "text": "by"
          },
          {
            "bbox": [
              493.85391,
              655.448,
              509.09084,
              662.808
            ],
            "text": "year"
          },
          {
            "bbox": [
              512.55051,
              655.448,
              535.4898,
              662.808
            ],
            "text": "unless"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          665.016,
          486.35929,
          672.376
        ],
        "id": "pdf-006-line-116",
        "source_page": 6,
        "text": "there is good and sufficient reason to the contrary.",
        "words": [
          {
            "bbox": [
              306.11288,
              665.016,
              324.3141,
              672.376
            ],
            "text": "there"
          },
          {
            "bbox": [
              326.53532,
              665.016,
              332.3041,
              672.376
            ],
            "text": "is"
          },
          {
            "bbox": [
              334.52532,
              665.016,
              353.02217,
              672.376
            ],
            "text": "good"
          },
          {
            "bbox": [
              355.24339,
              665.016,
              368.71453,
              672.376
            ],
            "text": "and"
          },
          {
            "bbox": [
              370.93575,
              665.016,
              403.19138,
              672.376
            ],
            "text": "sufficient"
          },
          {
            "bbox": [
              405.4126,
              665.016,
              429.67823,
              672.376
            ],
            "text": "reason"
          },
          {
            "bbox": [
              431.89945,
              665.016,
              439.00256,
              672.376
            ],
            "text": "to"
          },
          {
            "bbox": [
              441.22378,
              665.016,
              452.4737,
              672.376
            ],
            "text": "the"
          },
          {
            "bbox": [
              454.69492,
              665.016,
              486.35929,
              672.376
            ],
            "text": "contrary."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          678.184,
          535.4898,
          685.544
        ],
        "id": "pdf-006-line-118",
        "source_page": 6,
        "text": "(7) Where profits include items of income which are dealt with",
        "words": [
          {
            "bbox": [
              314.60625,
              678.184,
              323.18751,
              685.544
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              325.55255,
              678.184,
              348.63566,
              685.544
            ],
            "text": "Where"
          },
          {
            "bbox": [
              351.0007,
              678.184,
              373.63637,
              685.544
            ],
            "text": "profits"
          },
          {
            "bbox": [
              376.00141,
              678.184,
              401.75318,
              685.544
            ],
            "text": "include"
          },
          {
            "bbox": [
              404.11023,
              678.184,
              423.50196,
              685.544
            ],
            "text": "items"
          },
          {
            "bbox": [
              425.867,
              678.184,
              432.8183,
              685.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              435.18334,
              678.184,
              461.38255,
              685.544
            ],
            "text": "income"
          },
          {
            "bbox": [
              463.74759,
              678.184,
              484.7533,
              685.544
            ],
            "text": "which"
          },
          {
            "bbox": [
              487.11834,
              678.184,
              498.36027,
              685.544
            ],
            "text": "are"
          },
          {
            "bbox": [
              500.72531,
              678.184,
              518.33527,
              685.544
            ],
            "text": "dealt"
          },
          {
            "bbox": [
              520.70031,
              678.184,
              535.4898,
              685.544
            ],
            "text": "with"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          687.752,
          535.4898,
          695.112
        ],
        "id": "pdf-006-line-120",
        "source_page": 6,
        "text": "separately in other Articles of this Convention, then the provi-",
        "words": [
          {
            "bbox": [
              306.11288,
              687.752,
              342.95477,
              695.112
            ],
            "text": "separately"
          },
          {
            "bbox": [
              346.37449,
              687.752,
              352.59071,
              695.112
            ],
            "text": "in"
          },
          {
            "bbox": [
              356.01043,
              687.752,
              374.50728,
              695.112
            ],
            "text": "other"
          },
          {
            "bbox": [
              377.927,
              687.752,
              404.40586,
              695.112
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              407.82558,
              687.752,
              414.78487,
              695.112
            ],
            "text": "of"
          },
          {
            "bbox": [
              418.20459,
              687.752,
              430.93266,
              695.112
            ],
            "text": "this"
          },
          {
            "bbox": [
              434.35238,
              687.752,
              477.41848,
              695.112
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              480.8382,
              687.752,
              496.53056,
              695.112
            ],
            "text": "then"
          },
          {
            "bbox": [
              499.95028,
              687.752,
              511.2002,
              695.112
            ],
            "text": "the"
          },
          {
            "bbox": [
              514.61992,
              687.752,
              535.4898,
              695.112
            ],
            "text": "provi-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          697.32,
          535.4898,
          704.68
        ],
        "id": "pdf-006-line-122",
        "source_page": 6,
        "text": "sions of those Articles shall not be affected by the provisions of",
        "words": [
          {
            "bbox": [
              306.11288,
              697.32,
              324.90536,
              704.68
            ],
            "text": "sions"
          },
          {
            "bbox": [
              327.43819,
              697.32,
              334.38949,
              704.68
            ],
            "text": "of"
          },
          {
            "bbox": [
              336.92232,
              697.32,
              356.7535,
              704.68
            ],
            "text": "those"
          },
          {
            "bbox": [
              359.28633,
              697.32,
              385.76519,
              704.68
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              388.29802,
              697.32,
              404.57365,
              704.68
            ],
            "text": "shall"
          },
          {
            "bbox": [
              407.10648,
              697.32,
              418.64404,
              704.68
            ],
            "text": "not"
          },
          {
            "bbox": [
              421.17687,
              697.32,
              430.20557,
              704.68
            ],
            "text": "be"
          },
          {
            "bbox": [
              432.7384,
              697.32,
              461.88592,
              704.68
            ],
            "text": "affected"
          },
          {
            "bbox": [
              464.41875,
              697.32,
              473.15182,
              704.68
            ],
            "text": "by"
          },
          {
            "bbox": [
              475.68465,
              697.32,
              486.93457,
              704.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              489.4674,
              697.32,
              526.01366,
              704.68
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              528.54649,
              697.32,
              535.4898,
              704.68
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          706.888,
          345.76725,
          714.248
        ],
        "id": "pdf-006-line-124",
        "source_page": 6,
        "text": "this Article.",
        "words": [
          {
            "bbox": [
              306.11288,
              706.888,
              318.84095,
              714.248
            ],
            "text": "this"
          },
          {
            "bbox": [
              321.06217,
              706.888,
              345.76725,
              714.248
            ],
            "text": "Article."
          }
        ]
      },
      {
        "bbox": [
          405.12496,
          722.112,
          436.47772,
          729.496
        ],
        "id": "pdf-006-line-126",
        "source_page": 6,
        "text": "Article 8",
        "words": [
          {
            "bbox": [
              405.12496,
              722.112,
              429.81406,
              729.496
            ],
            "text": "Article"
          },
          {
            "bbox": [
              432.03528,
              722.112,
              436.47772,
              729.496
            ],
            "text": "8"
          }
        ]
      },
      {
        "bbox": [
          313.83921,
          734.568,
          527.76347,
          741.952
        ],
        "id": "pdf-006-line-128",
        "source_page": 6,
        "text": "Shipping, Inland Waterways Transport and Air Transport",
        "words": [
          {
            "bbox": [
              313.83921,
              734.568,
              349.49059,
              741.952
            ],
            "text": "Shipping,"
          },
          {
            "bbox": [
              351.71181,
              734.568,
              375.07457,
              741.952
            ],
            "text": "Inland"
          },
          {
            "bbox": [
              377.29579,
              734.568,
              419.45902,
              741.952
            ],
            "text": "Waterways"
          },
          {
            "bbox": [
              421.68024,
              734.568,
              458.96957,
              741.952
            ],
            "text": "Transport"
          },
          {
            "bbox": [
              461.19079,
              734.568,
              475.39701,
              741.952
            ],
            "text": "and"
          },
          {
            "bbox": [
              477.61823,
              734.568,
              488.25292,
              741.952
            ],
            "text": "Air"
          },
          {
            "bbox": [
              490.47414,
              734.568,
              527.76347,
              741.952
            ],
            "text": "Transport"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          748.192,
          535.4898,
          755.552
        ],
        "id": "pdf-006-line-130",
        "source_page": 6,
        "text": "(1) Profits from the operation of ships or aircraft in internation-",
        "words": [
          {
            "bbox": [
              314.60625,
              748.192,
              323.18751,
              755.552
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.44868,
              748.192,
              348.5238,
              755.552
            ],
            "text": "Profits"
          },
          {
            "bbox": [
              350.78497,
              748.192,
              367.21241,
              755.552
            ],
            "text": "from"
          },
          {
            "bbox": [
              369.47358,
              748.192,
              380.7235,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              382.98467,
              748.192,
              416.87026,
              755.552
            ],
            "text": "operation"
          },
          {
            "bbox": [
              419.13143,
              748.192,
              426.08273,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              428.3439,
              748.192,
              447.28819,
              755.552
            ],
            "text": "ships"
          },
          {
            "bbox": [
              449.54936,
              748.192,
              456.79629,
              755.552
            ],
            "text": "or"
          },
          {
            "bbox": [
              459.05746,
              748.192,
              483.90636,
              755.552
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              486.16753,
              748.192,
              492.38375,
              755.552
            ],
            "text": "in"
          },
          {
            "bbox": [
              494.64492,
              748.192,
              535.4898,
              755.552
            ],
            "text": "internation-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          757.76,
          535.4898,
          765.12
        ],
        "id": "pdf-006-line-132",
        "source_page": 6,
        "text": "al traffic shall be taxable only in the Contracting State in which",
        "words": [
          {
            "bbox": [
              306.11288,
              757.76,
              312.17729,
              765.12
            ],
            "text": "al"
          },
          {
            "bbox": [
              315.0457,
              757.76,
              335.30834,
              765.12
            ],
            "text": "traffic"
          },
          {
            "bbox": [
              338.17675,
              757.76,
              354.45238,
              765.12
            ],
            "text": "shall"
          },
          {
            "bbox": [
              357.32079,
              757.76,
              366.34949,
              765.12
            ],
            "text": "be"
          },
          {
            "bbox": [
              369.2179,
              757.76,
              395.25731,
              765.12
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              398.12572,
              757.76,
              412.9232,
              765.12
            ],
            "text": "only"
          },
          {
            "bbox": [
              415.79161,
              757.76,
              422.00783,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              424.87624,
              757.76,
              436.12616,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              438.99457,
              757.76,
              480.87016,
              765.12
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              483.73857,
              757.76,
              502.53105,
              765.12
            ],
            "text": "State"
          },
          {
            "bbox": [
              505.39946,
              757.76,
              511.61568,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              514.48409,
              757.76,
              535.4898,
              765.12
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          767.328,
          535.4898,
          774.688
        ],
        "id": "pdf-006-line-134",
        "source_page": 6,
        "text": "the place of effective management of the enterprise is situated.",
        "words": [
          {
            "bbox": [
              306.11288,
              767.328,
              317.3628,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              320.0794,
              767.328,
              339.46314,
              774.688
            ],
            "text": "place"
          },
          {
            "bbox": [
              342.17974,
              767.328,
              349.13104,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              351.84764,
              767.328,
              382.00989,
              774.688
            ],
            "text": "effective"
          },
          {
            "bbox": [
              384.72649,
              767.328,
              431.50794,
              774.688
            ],
            "text": "management"
          },
          {
            "bbox": [
              434.22454,
              767.328,
              441.17584,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              443.89244,
              767.328,
              455.14236,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              457.85896,
              767.328,
              493.51833,
              774.688
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              496.23493,
              767.328,
              502.00371,
              774.688
            ],
            "text": "is"
          },
          {
            "bbox": [
              504.70433,
              767.328,
              535.4898,
              774.688
            ],
            "text": "situated."
          }
        ]
      },
      {
        "bbox": [
          310.60377,
          79.856,
          531.95211,
          87.216
        ],
        "id": "pdf-007-line-004",
        "source_page": 7,
        "text": "(2) Profits from the operation of boats engaged in inland water-",
        "words": [
          {
            "bbox": [
              310.60377,
              79.856,
              319.20651,
              87.216
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              321.08886,
              79.856,
              344.22174,
              87.216
            ],
            "text": "Profits"
          },
          {
            "bbox": [
              346.10409,
              79.856,
              362.57265,
              87.216
            ],
            "text": "from"
          },
          {
            "bbox": [
              364.44699,
              79.856,
              375.72507,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              377.60742,
              79.856,
              411.57783,
              87.216
            ],
            "text": "operation"
          },
          {
            "bbox": [
              413.46018,
              79.856,
              420.34077,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              422.22312,
              79.856,
              442.40031,
              87.216
            ],
            "text": "boats"
          },
          {
            "bbox": [
              444.28266,
              79.856,
              475.58574,
              87.216
            ],
            "text": "engaged"
          },
          {
            "bbox": [
              477.46809,
              79.856,
              483.69987,
              87.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              485.58222,
              79.856,
              507.09708,
              87.216
            ],
            "text": "inland"
          },
          {
            "bbox": [
              508.97943,
              79.856,
              531.95211,
              87.216
            ],
            "text": "water-"
          }
        ]
      },
      {
        "bbox": [
          302.18526,
          89.424,
          531.92808,
          96.784
        ],
        "id": "pdf-007-line-006",
        "source_page": 7,
        "text": "ways transport shall be taxable only in the Contracting State in",
        "words": [
          {
            "bbox": [
              302.18526,
              89.424,
              320.47209,
              96.784
            ],
            "text": "ways"
          },
          {
            "bbox": [
              323.29161,
              89.424,
              355.78017,
              96.784
            ],
            "text": "transport"
          },
          {
            "bbox": [
              358.59969,
              89.424,
              374.91606,
              96.784
            ],
            "text": "shall"
          },
          {
            "bbox": [
              377.73558,
              89.424,
              386.78688,
              96.784
            ],
            "text": "be"
          },
          {
            "bbox": [
              389.6064,
              89.424,
              415.71099,
              96.784
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              418.53051,
              89.424,
              433.27692,
              96.784
            ],
            "text": "only"
          },
          {
            "bbox": [
              436.09644,
              89.424,
              442.32822,
              96.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              445.14774,
              89.424,
              456.42582,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              459.24534,
              89.424,
              501.21774,
              96.784
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              504.03726,
              89.424,
              522.87678,
              96.784
            ],
            "text": "State"
          },
          {
            "bbox": [
              525.6963,
              89.424,
              531.92808,
              96.784
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          98.992,
          531.9441,
          106.352
        ],
        "id": "pdf-007-line-008",
        "source_page": 7,
        "text": "which the place of effective management of the enterprise is situ-",
        "words": [
          {
            "bbox": [
              302.16123,
              98.992,
              323.14743,
              106.352
            ],
            "text": "which"
          },
          {
            "bbox": [
              324.98973,
              98.992,
              336.26781,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              338.11011,
              98.992,
              357.54237,
              106.352
            ],
            "text": "place"
          },
          {
            "bbox": [
              359.38467,
              98.992,
              366.35337,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              368.19567,
              98.992,
              398.44944,
              106.352
            ],
            "text": "effective"
          },
          {
            "bbox": [
              400.29174,
              98.992,
              447.07815,
              106.352
            ],
            "text": "management"
          },
          {
            "bbox": [
              448.92045,
              98.992,
              455.88915,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              457.73145,
              98.992,
              469.00953,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              470.85183,
              98.992,
              506.60046,
              106.352
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              508.44276,
              98.992,
              514.22598,
              106.352
            ],
            "text": "is"
          },
          {
            "bbox": [
              516.06828,
              98.992,
              531.9441,
              106.352
            ],
            "text": "situ-"
          }
        ]
      },
      {
        "bbox": [
          302.17725,
          108.56,
          320.17572,
          115.92
        ],
        "id": "pdf-007-line-010",
        "source_page": 7,
        "text": "ated.",
        "words": [
          {
            "bbox": [
              302.17725,
              108.56,
              320.17572,
              115.92
            ],
            "text": "ated."
          }
        ]
      },
      {
        "bbox": [
          310.59576,
          122.576,
          531.90405,
          129.936
        ],
        "id": "pdf-007-line-012",
        "source_page": 7,
        "text": "(3) For the purposes of this Article the terms “profits from the",
        "words": [
          {
            "bbox": [
              310.59576,
              122.576,
              319.1985,
              129.936
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              321.77772,
              122.576,
              333.64053,
              129.936
            ],
            "text": "For"
          },
          {
            "bbox": [
              336.21975,
              122.576,
              347.49783,
              129.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              350.07705,
              122.576,
              383.60691,
              129.936
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              386.18613,
              122.576,
              393.15483,
              129.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              395.73405,
              122.576,
              408.49398,
              129.936
            ],
            "text": "this"
          },
          {
            "bbox": [
              411.0732,
              122.576,
              433.56528,
              129.936
            ],
            "text": "Article"
          },
          {
            "bbox": [
              436.1445,
              122.576,
              447.42258,
              129.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              450.0018,
              122.576,
              470.32317,
              129.936
            ],
            "text": "terms"
          },
          {
            "bbox": [
              472.90239,
              122.576,
              499.00698,
              129.936
            ],
            "text": "“profits"
          },
          {
            "bbox": [
              501.5862,
              122.576,
              518.05476,
              129.936
            ],
            "text": "from"
          },
          {
            "bbox": [
              520.62597,
              122.576,
              531.90405,
              129.936
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          132.144,
          531.87201,
          139.504
        ],
        "id": "pdf-007-line-014",
        "source_page": 7,
        "text": "operation of ships or aircraft in international traffic” shall include",
        "words": [
          {
            "bbox": [
              302.09715,
              132.144,
              336.06756,
              139.504
            ],
            "text": "operation"
          },
          {
            "bbox": [
              338.49459,
              132.144,
              345.46329,
              139.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              347.89032,
              132.144,
              366.88203,
              139.504
            ],
            "text": "ships"
          },
          {
            "bbox": [
              369.30906,
              132.144,
              376.57413,
              139.504
            ],
            "text": "or"
          },
          {
            "bbox": [
              379.00116,
              132.144,
              403.91226,
              139.504
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              406.33929,
              132.144,
              412.57107,
              139.504
            ],
            "text": "in"
          },
          {
            "bbox": [
              414.90999,
              132.144,
              458.82081,
              139.504
            ],
            "text": "international"
          },
          {
            "bbox": [
              461.24784,
              132.144,
              484.97346,
              139.504
            ],
            "text": "traffic”"
          },
          {
            "bbox": [
              487.40049,
              132.144,
              503.71686,
              139.504
            ],
            "text": "shall"
          },
          {
            "bbox": [
              506.14389,
              132.144,
              531.87201,
              139.504
            ],
            "text": "include"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          141.712,
          345.7116,
          149.072
        ],
        "id": "pdf-007-line-016",
        "source_page": 7,
        "text": "profits from:",
        "words": [
          {
            "bbox": [
              302.10516,
              141.712,
              324.79749,
              149.072
            ],
            "text": "profits"
          },
          {
            "bbox": [
              327.02427,
              141.712,
              345.7116,
              149.072
            ],
            "text": "from:"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          154.56,
          531.88803,
          161.92
        ],
        "id": "pdf-007-line-018",
        "source_page": 7,
        "text": "a) the occasional rental of ships or aircraft on a bareboat",
        "words": [
          {
            "bbox": [
              302.1372,
              154.56,
              308.50515,
              161.92
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.89713,
              154.56,
              326.17521,
              161.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              331.03728,
              154.56,
              369.45324,
              161.92
            ],
            "text": "occasional"
          },
          {
            "bbox": [
              374.23521,
              154.56,
              394.26021,
              161.92
            ],
            "text": "rental"
          },
          {
            "bbox": [
              399.12228,
              154.56,
              406.09098,
              161.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              410.95305,
              154.56,
              429.94476,
              161.92
            ],
            "text": "ships"
          },
          {
            "bbox": [
              434.80683,
              154.56,
              442.0719,
              161.92
            ],
            "text": "or"
          },
          {
            "bbox": [
              446.93397,
              154.56,
              471.84507,
              161.92
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              476.70714,
              154.56,
              485.75844,
              161.92
            ],
            "text": "on"
          },
          {
            "bbox": [
              490.62051,
              154.56,
              494.92188,
              161.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              499.69584,
              154.56,
              531.88803,
              161.92
            ],
            "text": "bareboat"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          164.128,
          351.68706,
          171.488
        ],
        "id": "pdf-007-line-020",
        "source_page": 7,
        "text": "basis, and",
        "words": [
          {
            "bbox": [
              314.88912,
              164.128,
              335.95542,
              171.488
            ],
            "text": "basis,"
          },
          {
            "bbox": [
              338.1822,
              164.128,
              351.68706,
              171.488
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          176.976,
          531.91206,
          184.336
        ],
        "id": "pdf-007-line-022",
        "source_page": 7,
        "text": "b) the use or rental of containers (including trailers and ancillary",
        "words": [
          {
            "bbox": [
              302.15322,
              176.976,
              308.96973,
              184.336
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.91315,
              176.976,
              326.19123,
              184.336
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.43403,
              176.976,
              341.19396,
              184.336
            ],
            "text": "use"
          },
          {
            "bbox": [
              343.43676,
              176.976,
              350.70183,
              184.336
            ],
            "text": "or"
          },
          {
            "bbox": [
              352.94463,
              176.976,
              372.88152,
              184.336
            ],
            "text": "rental"
          },
          {
            "bbox": [
              375.12432,
              176.976,
              382.09302,
              184.336
            ],
            "text": "of"
          },
          {
            "bbox": [
              384.33582,
              176.976,
              421.71849,
              184.336
            ],
            "text": "containers"
          },
          {
            "bbox": [
              423.96129,
              176.976,
              458.38026,
              184.336
            ],
            "text": "(including"
          },
          {
            "bbox": [
              460.62306,
              176.976,
              484.55694,
              184.336
            ],
            "text": "trailers"
          },
          {
            "bbox": [
              486.79974,
              176.976,
              500.3046,
              184.336
            ],
            "text": "and"
          },
          {
            "bbox": [
              502.5474,
              176.976,
              531.91206,
              184.336
            ],
            "text": "ancillary"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          186.544,
          487.42452,
          193.904
        ],
        "id": "pdf-007-line-024",
        "source_page": 7,
        "text": "equipment used for transporting the containers),",
        "words": [
          {
            "bbox": [
              314.91315,
              186.544,
              353.04876,
              193.904
            ],
            "text": "equipment"
          },
          {
            "bbox": [
              355.27554,
              186.544,
              372.69729,
              193.904
            ],
            "text": "used"
          },
          {
            "bbox": [
              374.92407,
              186.544,
              384.5601,
              193.904
            ],
            "text": "for"
          },
          {
            "bbox": [
              386.78688,
              186.544,
              430.10496,
              193.904
            ],
            "text": "transporting"
          },
          {
            "bbox": [
              432.33174,
              186.544,
              443.60982,
              193.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              445.8366,
              186.544,
              487.42452,
              193.904
            ],
            "text": "containers),"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          208.96,
          531.864,
          216.32
        ],
        "id": "pdf-007-line-027",
        "source_page": 7,
        "text": "if these activities pertain to the operation of ships or aircraft in",
        "words": [
          {
            "bbox": [
              302.09715,
              208.96,
              306.24633,
              216.32
            ],
            "text": "if"
          },
          {
            "bbox": [
              309.28212,
              208.96,
              328.86657,
              216.32
            ],
            "text": "these"
          },
          {
            "bbox": [
              331.90236,
              208.96,
              363.19743,
              216.32
            ],
            "text": "activities"
          },
          {
            "bbox": [
              366.23322,
              208.96,
              391.00815,
              216.32
            ],
            "text": "pertain"
          },
          {
            "bbox": [
              394.04394,
              208.96,
              401.16483,
              216.32
            ],
            "text": "to"
          },
          {
            "bbox": [
              404.12052,
              208.96,
              415.3986,
              216.32
            ],
            "text": "the"
          },
          {
            "bbox": [
              418.43439,
              208.96,
              452.4048,
              216.32
            ],
            "text": "operation"
          },
          {
            "bbox": [
              455.44059,
              208.96,
              462.40929,
              216.32
            ],
            "text": "of"
          },
          {
            "bbox": [
              465.44508,
              208.96,
              484.43679,
              216.32
            ],
            "text": "ships"
          },
          {
            "bbox": [
              487.47258,
              208.96,
              494.73765,
              216.32
            ],
            "text": "or"
          },
          {
            "bbox": [
              497.77344,
              208.96,
              522.59643,
              216.32
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              525.63222,
              208.96,
              531.864,
              216.32
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          218.528,
          370.77489,
          225.888
        ],
        "id": "pdf-007-line-029",
        "source_page": 7,
        "text": "international traffic.",
        "words": [
          {
            "bbox": [
              302.09715,
              218.528,
              346.00797,
              225.888
            ],
            "text": "international"
          },
          {
            "bbox": [
              348.23475,
              218.528,
              370.77489,
              225.888
            ],
            "text": "traffic."
          }
        ]
      },
      {
        "bbox": [
          310.66785,
          232.536,
          531.92007,
          239.904
        ],
        "id": "pdf-007-line-031",
        "source_page": 7,
        "text": "(4) If the place of effective management of a shipping enter-",
        "words": [
          {
            "bbox": [
              310.66785,
              232.544,
              319.27059,
              239.904
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              322.30638,
              232.544,
              326.75193,
              239.904
            ],
            "text": "If"
          },
          {
            "bbox": [
              329.70762,
              232.536,
              340.9857,
              239.896
            ],
            "text": "the"
          },
          {
            "bbox": [
              344.02149,
              232.536,
              363.45375,
              239.896
            ],
            "text": "place"
          },
          {
            "bbox": [
              366.48954,
              232.536,
              373.45824,
              239.896
            ],
            "text": "of"
          },
          {
            "bbox": [
              376.49403,
              232.536,
              406.7478,
              239.896
            ],
            "text": "effective"
          },
          {
            "bbox": [
              409.78359,
              232.536,
              456.66612,
              239.896
            ],
            "text": "management"
          },
          {
            "bbox": [
              459.6138,
              232.536,
              466.5825,
              239.896
            ],
            "text": "of"
          },
          {
            "bbox": [
              469.61829,
              232.536,
              473.91966,
              239.896
            ],
            "text": "a"
          },
          {
            "bbox": [
              476.95545,
              232.536,
              507.52161,
              239.896
            ],
            "text": "shipping"
          },
          {
            "bbox": [
              510.5574,
              232.536,
              531.92007,
              239.896
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          242.104,
          531.89604,
          249.464
        ],
        "id": "pdf-007-line-033",
        "source_page": 7,
        "text": "prise or of an inland waterways transport enterprise is aboard a",
        "words": [
          {
            "bbox": [
              302.15322,
              242.104,
              319.65507,
              249.464
            ],
            "text": "prise"
          },
          {
            "bbox": [
              322.25031,
              242.104,
              329.51538,
              249.464
            ],
            "text": "or"
          },
          {
            "bbox": [
              332.11062,
              242.104,
              339.07932,
              249.464
            ],
            "text": "of"
          },
          {
            "bbox": [
              341.60247,
              242.104,
              350.3574,
              249.464
            ],
            "text": "an"
          },
          {
            "bbox": [
              352.95264,
              242.104,
              374.4675,
              249.464
            ],
            "text": "inland"
          },
          {
            "bbox": [
              377.06274,
              242.104,
              415.29447,
              249.464
            ],
            "text": "waterways"
          },
          {
            "bbox": [
              417.88971,
              242.104,
              450.37827,
              249.464
            ],
            "text": "transport"
          },
          {
            "bbox": [
              452.97351,
              242.104,
              488.65806,
              249.464
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              491.2533,
              242.104,
              497.03652,
              249.464
            ],
            "text": "is"
          },
          {
            "bbox": [
              499.63176,
              242.104,
              524.99943,
              249.464
            ],
            "text": "aboard"
          },
          {
            "bbox": [
              527.59467,
              242.104,
              531.89604,
              249.464
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          251.672,
          531.89604,
          259.032
        ],
        "id": "pdf-007-line-035",
        "source_page": 7,
        "text": "ship or boat, then it shall be deemed to be situated in the Con-",
        "words": [
          {
            "bbox": [
              302.12919,
              251.672,
              317.1159,
              259.032
            ],
            "text": "ship"
          },
          {
            "bbox": [
              319.7592,
              251.672,
              327.02427,
              259.032
            ],
            "text": "or"
          },
          {
            "bbox": [
              329.66757,
              251.672,
              348.06654,
              259.032
            ],
            "text": "boat,"
          },
          {
            "bbox": [
              350.64576,
              251.672,
              366.3774,
              259.032
            ],
            "text": "then"
          },
          {
            "bbox": [
              369.0207,
              251.672,
              373.32207,
              259.032
            ],
            "text": "it"
          },
          {
            "bbox": [
              375.96537,
              251.672,
              392.28174,
              259.032
            ],
            "text": "shall"
          },
          {
            "bbox": [
              394.92504,
              251.672,
              403.97634,
              259.032
            ],
            "text": "be"
          },
          {
            "bbox": [
              406.61964,
              251.672,
              435.84813,
              259.032
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              438.49143,
              251.672,
              445.61232,
              259.032
            ],
            "text": "to"
          },
          {
            "bbox": [
              448.25562,
              251.672,
              457.30692,
              259.032
            ],
            "text": "be"
          },
          {
            "bbox": [
              459.95022,
              251.672,
              488.51388,
              259.032
            ],
            "text": "situated"
          },
          {
            "bbox": [
              491.15718,
              251.672,
              497.38896,
              259.032
            ],
            "text": "in"
          },
          {
            "bbox": [
              500.03226,
              251.672,
              511.31034,
              259.032
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.95364,
              251.672,
              531.89604,
              259.032
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          261.24,
          531.88002,
          268.6
        ],
        "id": "pdf-007-line-037",
        "source_page": 7,
        "text": "tracting State in which the home harbour of the ship or boat is",
        "words": [
          {
            "bbox": [
              302.12919,
              261.24,
              329.27508,
              268.6
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              332.1747,
              261.24,
              351.01422,
              268.6
            ],
            "text": "State"
          },
          {
            "bbox": [
              353.91384,
              261.24,
              360.08154,
              268.6
            ],
            "text": "in"
          },
          {
            "bbox": [
              362.98116,
              261.24,
              384.03144,
              268.6
            ],
            "text": "which"
          },
          {
            "bbox": [
              386.93106,
              261.24,
              398.20914,
              268.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              401.10876,
              261.24,
              421.28595,
              268.6
            ],
            "text": "home"
          },
          {
            "bbox": [
              424.18557,
              261.24,
              452.07639,
              268.6
            ],
            "text": "harbour"
          },
          {
            "bbox": [
              454.97601,
              261.24,
              461.94471,
              268.6
            ],
            "text": "of"
          },
          {
            "bbox": [
              464.84433,
              261.24,
              476.12241,
              268.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              479.02203,
              261.24,
              493.96068,
              268.6
            ],
            "text": "ship"
          },
          {
            "bbox": [
              496.8603,
              261.24,
              504.12537,
              268.6
            ],
            "text": "or"
          },
          {
            "bbox": [
              507.02499,
              261.24,
              523.19718,
              268.6
            ],
            "text": "boat"
          },
          {
            "bbox": [
              526.0968,
              261.24,
              531.88002,
              268.6
            ],
            "text": "is"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          270.808,
          531.89604,
          278.168
        ],
        "id": "pdf-007-line-039",
        "source_page": 7,
        "text": "situated, or, if there is no such home harbour, in the Contracting",
        "words": [
          {
            "bbox": [
              302.11317,
              270.808,
              332.9757,
              278.168
            ],
            "text": "situated,"
          },
          {
            "bbox": [
              335.28258,
              270.808,
              344.77443,
              278.168
            ],
            "text": "or,"
          },
          {
            "bbox": [
              347.08131,
              270.808,
              351.23049,
              278.168
            ],
            "text": "if"
          },
          {
            "bbox": [
              353.53737,
              270.808,
              371.71206,
              278.168
            ],
            "text": "there"
          },
          {
            "bbox": [
              374.01894,
              270.808,
              379.80216,
              278.168
            ],
            "text": "is"
          },
          {
            "bbox": [
              382.10904,
              270.808,
              391.16034,
              278.168
            ],
            "text": "no"
          },
          {
            "bbox": [
              393.46722,
              270.808,
              410.68071,
              278.168
            ],
            "text": "such"
          },
          {
            "bbox": [
              412.98759,
              270.808,
              433.16478,
              278.168
            ],
            "text": "home"
          },
          {
            "bbox": [
              435.47166,
              270.808,
              465.58926,
              278.168
            ],
            "text": "harbour,"
          },
          {
            "bbox": [
              467.89614,
              270.808,
              474.12792,
              278.168
            ],
            "text": "in"
          },
          {
            "bbox": [
              476.4348,
              270.808,
              487.61676,
              278.168
            ],
            "text": "the"
          },
          {
            "bbox": [
              489.92364,
              270.808,
              531.89604,
              278.168
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          280.376,
          514.97892,
          287.736
        ],
        "id": "pdf-007-line-041",
        "source_page": 7,
        "text": "State of which the operator of the ship or boat is a resident.",
        "words": [
          {
            "bbox": [
              302.12919,
              280.376,
              320.96871,
              287.736
            ],
            "text": "State"
          },
          {
            "bbox": [
              323.19549,
              280.376,
              330.16419,
              287.736
            ],
            "text": "of"
          },
          {
            "bbox": [
              332.39097,
              280.376,
              353.44125,
              287.736
            ],
            "text": "which"
          },
          {
            "bbox": [
              355.66803,
              280.376,
              366.94611,
              287.736
            ],
            "text": "the"
          },
          {
            "bbox": [
              369.09279,
              280.376,
              399.49875,
              287.736
            ],
            "text": "operator"
          },
          {
            "bbox": [
              401.72553,
              280.376,
              408.69423,
              287.736
            ],
            "text": "of"
          },
          {
            "bbox": [
              410.92101,
              280.376,
              422.19909,
              287.736
            ],
            "text": "the"
          },
          {
            "bbox": [
              424.42587,
              280.376,
              439.41258,
              287.736
            ],
            "text": "ship"
          },
          {
            "bbox": [
              441.63936,
              280.376,
              448.90443,
              287.736
            ],
            "text": "or"
          },
          {
            "bbox": [
              451.13121,
              280.376,
              467.3034,
              287.736
            ],
            "text": "boat"
          },
          {
            "bbox": [
              469.53018,
              280.376,
              475.3134,
              287.736
            ],
            "text": "is"
          },
          {
            "bbox": [
              477.54018,
              280.376,
              481.84155,
              287.736
            ],
            "text": "a"
          },
          {
            "bbox": [
              483.97221,
              280.376,
              514.97892,
              287.736
            ],
            "text": "resident."
          }
        ]
      },
      {
        "bbox": [
          310.63581,
          294.392,
          531.87201,
          301.752
        ],
        "id": "pdf-007-line-043",
        "source_page": 7,
        "text": "(5) The provisions of paragraph 1 shall also apply to profits",
        "words": [
          {
            "bbox": [
              310.63581,
              294.392,
              319.23855,
              301.752
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              322.65882,
              294.392,
              336.01149,
              301.752
            ],
            "text": "The"
          },
          {
            "bbox": [
              339.43176,
              294.392,
              376.0695,
              301.752
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              379.48977,
              294.392,
              386.45847,
              301.752
            ],
            "text": "of"
          },
          {
            "bbox": [
              389.87874,
              294.392,
              426.58056,
              301.752
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              430.00083,
              294.392,
              434.45439,
              301.752
            ],
            "text": "1"
          },
          {
            "bbox": [
              437.87466,
              294.392,
              454.19103,
              301.752
            ],
            "text": "shall"
          },
          {
            "bbox": [
              457.6113,
              294.392,
              472.29363,
              301.752
            ],
            "text": "also"
          },
          {
            "bbox": [
              475.7139,
              294.392,
              495.29835,
              301.752
            ],
            "text": "apply"
          },
          {
            "bbox": [
              498.71862,
              294.392,
              505.83951,
              301.752
            ],
            "text": "to"
          },
          {
            "bbox": [
              509.25978,
              294.392,
              531.87201,
              301.752
            ],
            "text": "profits"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          303.96,
          531.87201,
          311.32
        ],
        "id": "pdf-007-line-045",
        "source_page": 7,
        "text": "from the participation in a pool, a joint business or an interna-",
        "words": [
          {
            "bbox": [
              302.10516,
              303.96,
              318.57372,
              311.32
            ],
            "text": "from"
          },
          {
            "bbox": [
              321.68961,
              303.96,
              332.96769,
              311.32
            ],
            "text": "the"
          },
          {
            "bbox": [
              336.09159,
              303.96,
              380.59515,
              311.32
            ],
            "text": "participation"
          },
          {
            "bbox": [
              383.71905,
              303.96,
              389.95083,
              311.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              393.07473,
              303.96,
              397.3761,
              311.32
            ],
            "text": "a"
          },
          {
            "bbox": [
              400.44393,
              303.96,
              418.39434,
              311.32
            ],
            "text": "pool,"
          },
          {
            "bbox": [
              421.51824,
              303.96,
              425.81961,
              311.32
            ],
            "text": "a"
          },
          {
            "bbox": [
              428.94351,
              303.96,
              444.0744,
              311.32
            ],
            "text": "joint"
          },
          {
            "bbox": [
              447.1983,
              303.96,
              478.94994,
              311.32
            ],
            "text": "business"
          },
          {
            "bbox": [
              482.07384,
              303.96,
              489.33891,
              311.32
            ],
            "text": "or"
          },
          {
            "bbox": [
              492.46281,
              303.96,
              501.21774,
              311.32
            ],
            "text": "an"
          },
          {
            "bbox": [
              504.34164,
              303.96,
              531.87201,
              311.32
            ],
            "text": "interna-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          313.528,
          388.14858,
          320.888
        ],
        "id": "pdf-007-line-047",
        "source_page": 7,
        "text": "tional operating agency.",
        "words": [
          {
            "bbox": [
              302.10516,
              313.528,
              321.53742,
              320.888
            ],
            "text": "tional"
          },
          {
            "bbox": [
              323.7642,
              313.528,
              357.73461,
              320.888
            ],
            "text": "operating"
          },
          {
            "bbox": [
              359.96139,
              313.528,
              388.14858,
              320.888
            ],
            "text": "agency."
          }
        ]
      },
      {
        "bbox": [
          401.34906,
          333.984,
          432.69219,
          341.368
        ],
        "id": "pdf-007-line-049",
        "source_page": 7,
        "text": "Article 9",
        "words": [
          {
            "bbox": [
              401.34906,
              333.984,
              426.01185,
              341.368
            ],
            "text": "Article"
          },
          {
            "bbox": [
              428.23863,
              333.984,
              432.69219,
              341.368
            ],
            "text": "9"
          }
        ]
      },
      {
        "bbox": [
          372.75336,
          346.832,
          461.27988,
          354.216
        ],
        "id": "pdf-007-line-051",
        "source_page": 7,
        "text": "Associated Enterprises",
        "words": [
          {
            "bbox": [
              372.75336,
              346.832,
              415.30248,
              354.216
            ],
            "text": "Associated"
          },
          {
            "bbox": [
              417.52926,
              346.832,
              461.27988,
              354.216
            ],
            "text": "Enterprises"
          }
        ]
      },
      {
        "bbox": [
          310.67586,
          356.848,
          344.55015,
          364.208
        ],
        "id": "pdf-007-line-053",
        "source_page": 7,
        "text": "(1) Where",
        "words": [
          {
            "bbox": [
              310.67586,
              356.848,
              319.27059,
              364.208
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              321.49737,
              356.848,
              344.55015,
              364.208
            ],
            "text": "Where"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          369.688,
          531.92808,
          377.048
        ],
        "id": "pdf-007-line-055",
        "source_page": 7,
        "text": "a) an enterprise of a Contracting State participates directly or",
        "words": [
          {
            "bbox": [
              302.09715,
              369.688,
              308.4651,
              377.048
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.85708,
              369.688,
              323.61201,
              377.048
            ],
            "text": "an"
          },
          {
            "bbox": [
              326.75994,
              369.688,
              362.50857,
              377.048
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              365.6565,
              369.688,
              372.6252,
              377.048
            ],
            "text": "of"
          },
          {
            "bbox": [
              375.77313,
              369.688,
              380.0745,
              377.048
            ],
            "text": "a"
          },
          {
            "bbox": [
              383.22243,
              369.688,
              425.14677,
              377.048
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              428.2947,
              369.688,
              447.13422,
              377.048
            ],
            "text": "State"
          },
          {
            "bbox": [
              450.28215,
              369.688,
              492.26256,
              377.048
            ],
            "text": "participates"
          },
          {
            "bbox": [
              495.41049,
              369.688,
              521.51508,
              377.048
            ],
            "text": "directly"
          },
          {
            "bbox": [
              524.66301,
              369.688,
              531.92808,
              377.048
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          379.256,
          531.91206,
          386.616
        ],
        "id": "pdf-007-line-057",
        "source_page": 7,
        "text": "indirectly in the management, control or capital of an enter-",
        "words": [
          {
            "bbox": [
              314.92917,
              379.256,
              347.19345,
              386.616
            ],
            "text": "indirectly"
          },
          {
            "bbox": [
              349.98894,
              379.256,
              356.22072,
              386.616
            ],
            "text": "in"
          },
          {
            "bbox": [
              359.01621,
              379.256,
              370.29429,
              386.616
            ],
            "text": "the"
          },
          {
            "bbox": [
              373.08978,
              379.256,
              422.19909,
              386.616
            ],
            "text": "management,"
          },
          {
            "bbox": [
              424.99458,
              379.256,
              449.84961,
              386.616
            ],
            "text": "control"
          },
          {
            "bbox": [
              452.6451,
              379.256,
              459.91017,
              386.616
            ],
            "text": "or"
          },
          {
            "bbox": [
              462.70566,
              379.256,
              486.43929,
              386.616
            ],
            "text": "capital"
          },
          {
            "bbox": [
              489.23478,
              379.256,
              496.20348,
              386.616
            ],
            "text": "of"
          },
          {
            "bbox": [
              498.99897,
              379.256,
              507.7539,
              386.616
            ],
            "text": "an"
          },
          {
            "bbox": [
              510.54939,
              379.256,
              531.91206,
              386.616
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          388.824,
          452.70918,
          396.184
        ],
        "id": "pdf-007-line-059",
        "source_page": 7,
        "text": "prise of the other Contracting State, or",
        "words": [
          {
            "bbox": [
              314.91315,
              388.824,
              332.415,
              396.184
            ],
            "text": "prise"
          },
          {
            "bbox": [
              334.56969,
              388.824,
              341.53839,
              396.184
            ],
            "text": "of"
          },
          {
            "bbox": [
              343.76517,
              388.824,
              355.04325,
              396.184
            ],
            "text": "the"
          },
          {
            "bbox": [
              357.27003,
              388.824,
              375.81318,
              396.184
            ],
            "text": "other"
          },
          {
            "bbox": [
              378.03996,
              388.824,
              420.01236,
              396.184
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              422.23914,
              388.824,
              443.30544,
              396.184
            ],
            "text": "State,"
          },
          {
            "bbox": [
              445.53222,
              388.824,
              452.70918,
              396.184
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          411.24,
          531.95211,
          418.6
        ],
        "id": "pdf-007-line-062",
        "source_page": 7,
        "text": "b) the same persons participate directly or indirectly in the man-",
        "words": [
          {
            "bbox": [
              302.09715,
              411.24,
              308.91366,
              418.6
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.85708,
              411.24,
              326.13516,
              418.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.11363,
              411.24,
              347.54589,
              418.6
            ],
            "text": "same"
          },
          {
            "bbox": [
              349.52436,
              411.24,
              378.30429,
              418.6
            ],
            "text": "persons"
          },
          {
            "bbox": [
              380.28276,
              411.24,
              418.25817,
              418.6
            ],
            "text": "participate"
          },
          {
            "bbox": [
              420.23664,
              411.24,
              446.25312,
              418.6
            ],
            "text": "directly"
          },
          {
            "bbox": [
              448.23159,
              411.24,
              455.49666,
              418.6
            ],
            "text": "or"
          },
          {
            "bbox": [
              457.47513,
              411.24,
              489.8115,
              418.6
            ],
            "text": "indirectly"
          },
          {
            "bbox": [
              491.78997,
              411.24,
              498.02175,
              418.6
            ],
            "text": "in"
          },
          {
            "bbox": [
              500.00022,
              411.24,
              511.2783,
              418.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.25677,
              411.24,
              531.95211,
              418.6
            ],
            "text": "man-"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          420.808,
          531.92808,
          428.168
        ],
        "id": "pdf-007-line-064",
        "source_page": 7,
        "text": "agement, control or capital of an enterprise of a Contracting",
        "words": [
          {
            "bbox": [
              314.85708,
              420.808,
              348.38694,
              428.168
            ],
            "text": "agement,"
          },
          {
            "bbox": [
              350.94213,
              420.808,
              375.86124,
              428.168
            ],
            "text": "control"
          },
          {
            "bbox": [
              378.41643,
              420.808,
              385.6815,
              428.168
            ],
            "text": "or"
          },
          {
            "bbox": [
              388.23669,
              420.808,
              411.97032,
              428.168
            ],
            "text": "capital"
          },
          {
            "bbox": [
              414.52551,
              420.808,
              421.49421,
              428.168
            ],
            "text": "of"
          },
          {
            "bbox": [
              424.0494,
              420.808,
              432.80433,
              428.168
            ],
            "text": "an"
          },
          {
            "bbox": [
              435.27141,
              420.808,
              471.02004,
              428.168
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              473.57523,
              420.808,
              480.54393,
              428.168
            ],
            "text": "of"
          },
          {
            "bbox": [
              483.09912,
              420.808,
              487.40049,
              428.168
            ],
            "text": "a"
          },
          {
            "bbox": [
              489.95568,
              420.808,
              531.92808,
              428.168
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          430.376,
          509.24376,
          437.736
        ],
        "id": "pdf-007-line-066",
        "source_page": 7,
        "text": "State and an enterprise of the other Contracting State,",
        "words": [
          {
            "bbox": [
              314.92917,
              430.376,
              333.76869,
              437.736
            ],
            "text": "State"
          },
          {
            "bbox": [
              335.90736,
              430.376,
              349.41222,
              437.736
            ],
            "text": "and"
          },
          {
            "bbox": [
              351.639,
              430.376,
              360.39393,
              437.736
            ],
            "text": "an"
          },
          {
            "bbox": [
              362.62071,
              430.376,
              398.36934,
              437.736
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              400.59612,
              430.376,
              407.56482,
              437.736
            ],
            "text": "of"
          },
          {
            "bbox": [
              409.7916,
              430.376,
              421.06968,
              437.736
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.29646,
              430.376,
              441.83961,
              437.736
            ],
            "text": "other"
          },
          {
            "bbox": [
              444.06639,
              430.376,
              485.95068,
              437.736
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              488.17746,
              430.376,
              509.24376,
              437.736
            ],
            "text": "State,"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          452.792,
          531.87201,
          460.152
        ],
        "id": "pdf-007-line-069",
        "source_page": 7,
        "text": "and in either case conditions are made or imposed between the",
        "words": [
          {
            "bbox": [
              302.1372,
              452.792,
              315.64206,
              460.152
            ],
            "text": "and"
          },
          {
            "bbox": [
              318.06909,
              452.792,
              324.30087,
              460.152
            ],
            "text": "in"
          },
          {
            "bbox": [
              326.7279,
              452.792,
              346.7529,
              460.152
            ],
            "text": "either"
          },
          {
            "bbox": [
              349.17993,
              452.792,
              366.01695,
              460.152
            ],
            "text": "case"
          },
          {
            "bbox": [
              368.44398,
              452.792,
              405.68247,
              460.152
            ],
            "text": "conditions"
          },
          {
            "bbox": [
              408.1095,
              452.792,
              419.37957,
              460.152
            ],
            "text": "are"
          },
          {
            "bbox": [
              421.8066,
              452.792,
              441.98379,
              460.152
            ],
            "text": "made"
          },
          {
            "bbox": [
              444.41082,
              452.792,
              451.67589,
              460.152
            ],
            "text": "or"
          },
          {
            "bbox": [
              454.10292,
              452.792,
              485.10963,
              460.152
            ],
            "text": "imposed"
          },
          {
            "bbox": [
              487.47258,
              452.792,
              518.1669,
              460.152
            ],
            "text": "between"
          },
          {
            "bbox": [
              520.59393,
              452.792,
              531.87201,
              460.152
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          462.36,
          531.88002,
          469.72
        ],
        "id": "pdf-007-line-071",
        "source_page": 7,
        "text": "two enterprises in their commercial or financial relations which",
        "words": [
          {
            "bbox": [
              302.10516,
              462.36,
              315.28962,
              469.72
            ],
            "text": "two"
          },
          {
            "bbox": [
              318.42954,
              462.36,
              358.18317,
              469.72
            ],
            "text": "enterprises"
          },
          {
            "bbox": [
              361.32309,
              462.36,
              367.55487,
              469.72
            ],
            "text": "in"
          },
          {
            "bbox": [
              370.69479,
              462.36,
              386.35434,
              469.72
            ],
            "text": "their"
          },
          {
            "bbox": [
              389.49426,
              462.36,
              431.17029,
              469.72
            ],
            "text": "commercial"
          },
          {
            "bbox": [
              434.31021,
              462.36,
              441.57528,
              469.72
            ],
            "text": "or"
          },
          {
            "bbox": [
              444.7152,
              462.36,
              474.23205,
              469.72
            ],
            "text": "financial"
          },
          {
            "bbox": [
              477.37197,
              462.36,
              507.68982,
              469.72
            ],
            "text": "relations"
          },
          {
            "bbox": [
              510.82974,
              462.36,
              531.88002,
              469.72
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          471.928,
          531.85599,
          479.288
        ],
        "id": "pdf-007-line-073",
        "source_page": 7,
        "text": "differ from those which would be made between independent",
        "words": [
          {
            "bbox": [
              302.11317,
              471.928,
              320.35194,
              479.288
            ],
            "text": "differ"
          },
          {
            "bbox": [
              323.83629,
              471.928,
              340.30485,
              479.288
            ],
            "text": "from"
          },
          {
            "bbox": [
              343.78119,
              471.928,
              363.66201,
              479.288
            ],
            "text": "those"
          },
          {
            "bbox": [
              367.14636,
              471.928,
              388.19664,
              479.288
            ],
            "text": "which"
          },
          {
            "bbox": [
              391.61691,
              471.928,
              413.25993,
              479.288
            ],
            "text": "would"
          },
          {
            "bbox": [
              416.74428,
              471.928,
              425.79558,
              479.288
            ],
            "text": "be"
          },
          {
            "bbox": [
              429.27993,
              471.928,
              449.45712,
              479.288
            ],
            "text": "made"
          },
          {
            "bbox": [
              452.94147,
              471.928,
              483.63579,
              479.288
            ],
            "text": "between"
          },
          {
            "bbox": [
              487.12014,
              471.928,
              531.85599,
              479.288
            ],
            "text": "independent"
          }
        ]
      },
      {
        "bbox": [
          302.08914,
          481.496,
          531.9441,
          488.856
        ],
        "id": "pdf-007-line-075",
        "source_page": 7,
        "text": "enterprises, then any profits which would, but for those condi-",
        "words": [
          {
            "bbox": [
              302.08914,
              481.496,
              344.06955,
              488.856
            ],
            "text": "enterprises,"
          },
          {
            "bbox": [
              347.13738,
              481.496,
              362.86902,
              488.856
            ],
            "text": "then"
          },
          {
            "bbox": [
              365.93685,
              481.496,
              378.69678,
              488.856
            ],
            "text": "any"
          },
          {
            "bbox": [
              381.76461,
              481.496,
              404.45694,
              488.856
            ],
            "text": "profits"
          },
          {
            "bbox": [
              407.52477,
              481.496,
              428.49495,
              488.856
            ],
            "text": "which"
          },
          {
            "bbox": [
              431.56278,
              481.496,
              455.43258,
              488.856
            ],
            "text": "would,"
          },
          {
            "bbox": [
              458.50041,
              481.496,
              470.22705,
              488.856
            ],
            "text": "but"
          },
          {
            "bbox": [
              473.29488,
              481.496,
              482.93091,
              488.856
            ],
            "text": "for"
          },
          {
            "bbox": [
              485.99874,
              481.496,
              505.87956,
              488.856
            ],
            "text": "those"
          },
          {
            "bbox": [
              508.94739,
              481.496,
              531.9441,
              488.856
            ],
            "text": "condi-"
          }
        ]
      },
      {
        "bbox": [
          302.17725,
          491.064,
          531.93609,
          498.424
        ],
        "id": "pdf-007-line-077",
        "source_page": 7,
        "text": "tions, have accrued to one of the enterprises, but, by reason of",
        "words": [
          {
            "bbox": [
              302.17725,
              491.064,
              321.67359,
              498.424
            ],
            "text": "tions,"
          },
          {
            "bbox": [
              324.35694,
              491.064,
              341.41824,
              498.424
            ],
            "text": "have"
          },
          {
            "bbox": [
              344.10159,
              491.064,
              373.17789,
              498.424
            ],
            "text": "accrued"
          },
          {
            "bbox": [
              375.86124,
              491.064,
              382.98213,
              498.424
            ],
            "text": "to"
          },
          {
            "bbox": [
              385.66548,
              491.064,
              399.01815,
              498.424
            ],
            "text": "one"
          },
          {
            "bbox": [
              401.7015,
              491.064,
              408.6702,
              498.424
            ],
            "text": "of"
          },
          {
            "bbox": [
              411.35355,
              491.064,
              422.63163,
              498.424
            ],
            "text": "the"
          },
          {
            "bbox": [
              425.31498,
              491.064,
              467.19927,
              498.424
            ],
            "text": "enterprises,"
          },
          {
            "bbox": [
              469.88262,
              491.064,
              483.83604,
              498.424
            ],
            "text": "but,"
          },
          {
            "bbox": [
              486.51939,
              491.064,
              495.27432,
              498.424
            ],
            "text": "by"
          },
          {
            "bbox": [
              497.95767,
              491.064,
              522.28404,
              498.424
            ],
            "text": "reason"
          },
          {
            "bbox": [
              524.96739,
              491.064,
              531.93609,
              498.424
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          500.632,
          531.92007,
          507.992
        ],
        "id": "pdf-007-line-079",
        "source_page": 7,
        "text": "those conditions, have not so accrued, may be included in the",
        "words": [
          {
            "bbox": [
              302.16924,
              500.632,
              321.96195,
              507.992
            ],
            "text": "those"
          },
          {
            "bbox": [
              324.94167,
              500.632,
              364.40694,
              507.992
            ],
            "text": "conditions,"
          },
          {
            "bbox": [
              367.38666,
              500.632,
              384.44796,
              507.992
            ],
            "text": "have"
          },
          {
            "bbox": [
              387.42768,
              500.632,
              399.00213,
              507.992
            ],
            "text": "not"
          },
          {
            "bbox": [
              401.98185,
              500.632,
              410.58459,
              507.992
            ],
            "text": "so"
          },
          {
            "bbox": [
              413.56431,
              500.632,
              444.76326,
              507.992
            ],
            "text": "accrued,"
          },
          {
            "bbox": [
              447.74298,
              500.632,
              462.87387,
              507.992
            ],
            "text": "may"
          },
          {
            "bbox": [
              465.85359,
              500.632,
              474.90489,
              507.992
            ],
            "text": "be"
          },
          {
            "bbox": [
              477.88461,
              500.632,
              508.45077,
              507.992
            ],
            "text": "included"
          },
          {
            "bbox": [
              511.43049,
              500.632,
              517.66227,
              507.992
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.64199,
              500.632,
              531.92007,
              507.992
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          510.2,
          471.82905,
          517.56
        ],
        "id": "pdf-007-line-081",
        "source_page": 7,
        "text": "profits of that enterprise and taxed accordingly.",
        "words": [
          {
            "bbox": [
              302.15322,
              510.2,
              324.84555,
              517.56
            ],
            "text": "profits"
          },
          {
            "bbox": [
              327.07233,
              510.2,
              333.96093,
              517.56
            ],
            "text": "of"
          },
          {
            "bbox": [
              336.18771,
              510.2,
              349.98894,
              517.56
            ],
            "text": "that"
          },
          {
            "bbox": [
              352.21572,
              510.2,
              387.96435,
              517.56
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              390.19113,
              510.2,
              403.69599,
              517.56
            ],
            "text": "and"
          },
          {
            "bbox": [
              405.92277,
              510.2,
              425.94777,
              517.56
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              428.17455,
              510.2,
              471.82905,
              517.56
            ],
            "text": "accordingly."
          }
        ]
      },
      {
        "bbox": [
          310.61979,
          533.776,
          531.92808,
          541.136
        ],
        "id": "pdf-007-line-084",
        "source_page": 7,
        "text": "(2) Where a Contracting State includes in the profits of an",
        "words": [
          {
            "bbox": [
              310.61979,
              533.776,
              319.22253,
              541.136
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              323.09937,
              533.776,
              346.23225,
              541.136
            ],
            "text": "Where"
          },
          {
            "bbox": [
              350.10909,
              533.776,
              354.41046,
              541.136
            ],
            "text": "a"
          },
          {
            "bbox": [
              358.2873,
              533.776,
              400.2597,
              541.136
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              404.13654,
              533.776,
              422.91999,
              541.136
            ],
            "text": "State"
          },
          {
            "bbox": [
              426.79683,
              533.776,
              456.61806,
              541.136
            ],
            "text": "includes"
          },
          {
            "bbox": [
              460.4949,
              533.776,
              466.72668,
              541.136
            ],
            "text": "in"
          },
          {
            "bbox": [
              470.60352,
              533.776,
              481.8816,
              541.136
            ],
            "text": "the"
          },
          {
            "bbox": [
              485.75844,
              533.776,
              508.45077,
              541.136
            ],
            "text": "profits"
          },
          {
            "bbox": [
              512.32761,
              533.776,
              519.29631,
              541.136
            ],
            "text": "of"
          },
          {
            "bbox": [
              523.17315,
              533.776,
              531.92808,
              541.136
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          543.344,
          531.91206,
          550.704
        ],
        "id": "pdf-007-line-086",
        "source_page": 7,
        "text": "enterprise of that State – and taxes accordingly – profits on",
        "words": [
          {
            "bbox": [
              302.09715,
              543.344,
              337.84578,
              550.704
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              341.89083,
              543.344,
              348.85953,
              550.704
            ],
            "text": "of"
          },
          {
            "bbox": [
              352.90458,
              543.344,
              366.70581,
              550.704
            ],
            "text": "that"
          },
          {
            "bbox": [
              370.75086,
              543.344,
              389.59038,
              550.704
            ],
            "text": "State"
          },
          {
            "bbox": [
              393.63543,
              543.344,
              397.64043,
              550.704
            ],
            "text": "–"
          },
          {
            "bbox": [
              401.68548,
              543.344,
              415.19034,
              550.704
            ],
            "text": "and"
          },
          {
            "bbox": [
              419.23539,
              543.344,
              438.45138,
              550.704
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              442.49643,
              543.344,
              484.02828,
              550.704
            ],
            "text": "accordingly"
          },
          {
            "bbox": [
              488.07333,
              543.344,
              492.07833,
              550.704
            ],
            "text": "–"
          },
          {
            "bbox": [
              496.12338,
              543.344,
              518.81571,
              550.704
            ],
            "text": "profits"
          },
          {
            "bbox": [
              522.86076,
              543.344,
              531.91206,
              550.704
            ],
            "text": "on"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          552.912,
          531.92007,
          560.272
        ],
        "id": "pdf-007-line-088",
        "source_page": 7,
        "text": "which an enterprise of the other Contracting State has been",
        "words": [
          {
            "bbox": [
              302.14521,
              552.912,
              323.19549,
              560.272
            ],
            "text": "which"
          },
          {
            "bbox": [
              327.16044,
              552.912,
              335.91537,
              560.272
            ],
            "text": "an"
          },
          {
            "bbox": [
              339.93639,
              552.912,
              375.68502,
              560.272
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              379.70604,
              552.912,
              386.67474,
              560.272
            ],
            "text": "of"
          },
          {
            "bbox": [
              390.69576,
              552.912,
              401.97384,
              560.272
            ],
            "text": "the"
          },
          {
            "bbox": [
              405.99486,
              552.912,
              424.53801,
              560.272
            ],
            "text": "other"
          },
          {
            "bbox": [
              428.55903,
              552.912,
              470.45133,
              560.272
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              474.47235,
              552.912,
              493.31187,
              560.272
            ],
            "text": "State"
          },
          {
            "bbox": [
              497.33289,
              552.912,
              510.09282,
              560.272
            ],
            "text": "has"
          },
          {
            "bbox": [
              514.11384,
              552.912,
              531.92007,
              560.272
            ],
            "text": "been"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          562.48,
          531.90405,
          569.84
        ],
        "id": "pdf-007-line-090",
        "source_page": 7,
        "text": "charged to tax in that other State and the profits so included are",
        "words": [
          {
            "bbox": [
              302.15322,
              562.48,
              331.52589,
              569.84
            ],
            "text": "charged"
          },
          {
            "bbox": [
              333.78471,
              562.48,
              340.9056,
              569.84
            ],
            "text": "to"
          },
          {
            "bbox": [
              343.16442,
              562.48,
              354.05001,
              569.84
            ],
            "text": "tax"
          },
          {
            "bbox": [
              356.30883,
              562.48,
              362.54061,
              569.84
            ],
            "text": "in"
          },
          {
            "bbox": [
              364.79943,
              562.48,
              378.60066,
              569.84
            ],
            "text": "that"
          },
          {
            "bbox": [
              380.85948,
              562.48,
              399.40263,
              569.84
            ],
            "text": "other"
          },
          {
            "bbox": [
              401.66145,
              562.48,
              420.50097,
              569.84
            ],
            "text": "State"
          },
          {
            "bbox": [
              422.75979,
              562.48,
              436.26465,
              569.84
            ],
            "text": "and"
          },
          {
            "bbox": [
              438.52347,
              562.48,
              449.80155,
              569.84
            ],
            "text": "the"
          },
          {
            "bbox": [
              452.06037,
              562.48,
              474.68862,
              569.84
            ],
            "text": "profits"
          },
          {
            "bbox": [
              476.94744,
              562.48,
              485.55018,
              569.84
            ],
            "text": "so"
          },
          {
            "bbox": [
              487.809,
              562.48,
              518.37516,
              569.84
            ],
            "text": "included"
          },
          {
            "bbox": [
              520.63398,
              562.48,
              531.90405,
              569.84
            ],
            "text": "are"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          572.048,
          531.91206,
          579.408
        ],
        "id": "pdf-007-line-092",
        "source_page": 7,
        "text": "profits which would have accrued to the enterprise of the first-",
        "words": [
          {
            "bbox": [
              302.1372,
              572.048,
              324.82953,
              579.408
            ],
            "text": "profits"
          },
          {
            "bbox": [
              327.78522,
              572.048,
              348.76341,
              579.408
            ],
            "text": "which"
          },
          {
            "bbox": [
              351.7191,
              572.048,
              373.36212,
              579.408
            ],
            "text": "would"
          },
          {
            "bbox": [
              376.31781,
              572.048,
              393.37911,
              579.408
            ],
            "text": "have"
          },
          {
            "bbox": [
              396.3348,
              572.048,
              425.4111,
              579.408
            ],
            "text": "accrued"
          },
          {
            "bbox": [
              428.36679,
              572.048,
              435.48768,
              579.408
            ],
            "text": "to"
          },
          {
            "bbox": [
              438.44337,
              572.048,
              449.72145,
              579.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              452.67714,
              572.048,
              488.33766,
              579.408
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              491.29335,
              572.048,
              498.26205,
              579.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              501.21774,
              572.048,
              512.49582,
              579.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              515.45151,
              572.048,
              531.91206,
              579.408
            ],
            "text": "first-"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          581.616,
          531.88803,
          588.976
        ],
        "id": "pdf-007-line-094",
        "source_page": 7,
        "text": "mentioned State if the conditions made between the two enter-",
        "words": [
          {
            "bbox": [
              302.14521,
              581.616,
              340.12863,
              588.976
            ],
            "text": "mentioned"
          },
          {
            "bbox": [
              342.76392,
              581.616,
              361.51533,
              588.976
            ],
            "text": "State"
          },
          {
            "bbox": [
              364.15062,
              581.616,
              368.2998,
              588.976
            ],
            "text": "if"
          },
          {
            "bbox": [
              370.93509,
              581.616,
              382.21317,
              588.976
            ],
            "text": "the"
          },
          {
            "bbox": [
              384.84846,
              581.616,
              422.08695,
              588.976
            ],
            "text": "conditions"
          },
          {
            "bbox": [
              424.72224,
              581.616,
              444.89943,
              588.976
            ],
            "text": "made"
          },
          {
            "bbox": [
              447.53472,
              581.616,
              478.22904,
              588.976
            ],
            "text": "between"
          },
          {
            "bbox": [
              480.79224,
              581.616,
              492.07032,
              588.976
            ],
            "text": "the"
          },
          {
            "bbox": [
              494.70561,
              581.616,
              507.89007,
              588.976
            ],
            "text": "two"
          },
          {
            "bbox": [
              510.52536,
              581.616,
              531.88803,
              588.976
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          591.184,
          531.864,
          598.544
        ],
        "id": "pdf-007-line-096",
        "source_page": 7,
        "text": "prises had been those which would have been made between",
        "words": [
          {
            "bbox": [
              302.12118,
              591.184,
              323.62803,
              598.544
            ],
            "text": "prises"
          },
          {
            "bbox": [
              326.82402,
              591.184,
              340.32888,
              598.544
            ],
            "text": "had"
          },
          {
            "bbox": [
              343.52487,
              591.184,
              361.3311,
              598.544
            ],
            "text": "been"
          },
          {
            "bbox": [
              364.52709,
              591.184,
              384.32781,
              598.544
            ],
            "text": "those"
          },
          {
            "bbox": [
              387.5238,
              591.184,
              408.57408,
              598.544
            ],
            "text": "which"
          },
          {
            "bbox": [
              411.77007,
              591.184,
              433.41309,
              598.544
            ],
            "text": "would"
          },
          {
            "bbox": [
              436.60908,
              591.184,
              453.67038,
              598.544
            ],
            "text": "have"
          },
          {
            "bbox": [
              456.86637,
              591.184,
              474.6726,
              598.544
            ],
            "text": "been"
          },
          {
            "bbox": [
              477.86859,
              591.184,
              498.04578,
              598.544
            ],
            "text": "made"
          },
          {
            "bbox": [
              501.24177,
              591.184,
              531.864,
              598.544
            ],
            "text": "between"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          600.752,
          531.91206,
          608.112
        ],
        "id": "pdf-007-line-098",
        "source_page": 7,
        "text": "independent enterprises, then that other State shall make an",
        "words": [
          {
            "bbox": [
              302.09715,
              600.752,
              346.9131,
              608.112
            ],
            "text": "independent"
          },
          {
            "bbox": [
              350.85402,
              600.752,
              392.83443,
              608.112
            ],
            "text": "enterprises,"
          },
          {
            "bbox": [
              396.77535,
              600.752,
              412.50699,
              608.112
            ],
            "text": "then"
          },
          {
            "bbox": [
              416.36781,
              600.752,
              430.16904,
              608.112
            ],
            "text": "that"
          },
          {
            "bbox": [
              434.10996,
              600.752,
              452.65311,
              608.112
            ],
            "text": "other"
          },
          {
            "bbox": [
              456.59403,
              600.752,
              475.43355,
              608.112
            ],
            "text": "State"
          },
          {
            "bbox": [
              479.37447,
              600.752,
              495.69084,
              608.112
            ],
            "text": "shall"
          },
          {
            "bbox": [
              499.63176,
              600.752,
              519.21621,
              608.112
            ],
            "text": "make"
          },
          {
            "bbox": [
              523.15713,
              600.752,
              531.91206,
              608.112
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          610.32,
          531.91206,
          617.68
        ],
        "id": "pdf-007-line-100",
        "source_page": 7,
        "text": "appropriate adjustment to the amount of the tax charged therein",
        "words": [
          {
            "bbox": [
              302.14521,
              610.32,
              343.47681,
              617.68
            ],
            "text": "appropriate"
          },
          {
            "bbox": [
              345.69558,
              610.32,
              385.60941,
              617.68
            ],
            "text": "adjustment"
          },
          {
            "bbox": [
              387.82818,
              610.32,
              394.94907,
              617.68
            ],
            "text": "to"
          },
          {
            "bbox": [
              397.16784,
              610.32,
              408.44592,
              617.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              410.66469,
              610.32,
              437.7465,
              617.68
            ],
            "text": "amount"
          },
          {
            "bbox": [
              439.96527,
              610.32,
              446.93397,
              617.68
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.15274,
              610.32,
              460.43082,
              617.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              462.64959,
              610.32,
              473.62329,
              617.68
            ],
            "text": "tax"
          },
          {
            "bbox": [
              475.84206,
              610.32,
              505.21473,
              617.68
            ],
            "text": "charged"
          },
          {
            "bbox": [
              507.4335,
              610.32,
              531.91206,
              617.68
            ],
            "text": "therein"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          619.888,
          531.91206,
          627.248
        ],
        "id": "pdf-007-line-102",
        "source_page": 7,
        "text": "on those profits. In determining such adjustment, due regard",
        "words": [
          {
            "bbox": [
              302.14521,
              619.888,
              311.19651,
              627.248
            ],
            "text": "on"
          },
          {
            "bbox": [
              315.06534,
              619.888,
              334.88208,
              627.248
            ],
            "text": "those"
          },
          {
            "bbox": [
              338.75091,
              619.888,
              363.67002,
              627.248
            ],
            "text": "profits."
          },
          {
            "bbox": [
              367.53885,
              619.888,
              374.067,
              627.248
            ],
            "text": "In"
          },
          {
            "bbox": [
              377.93583,
              619.888,
              420.3648,
              627.248
            ],
            "text": "determining"
          },
          {
            "bbox": [
              424.23363,
              619.888,
              441.44712,
              627.248
            ],
            "text": "such"
          },
          {
            "bbox": [
              445.24386,
              619.888,
              487.38447,
              627.248
            ],
            "text": "adjustment,"
          },
          {
            "bbox": [
              491.2533,
              619.888,
              504.75816,
              627.248
            ],
            "text": "due"
          },
          {
            "bbox": [
              508.62699,
              619.888,
              531.91206,
              627.248
            ],
            "text": "regard"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          629.456,
          531.89604,
          636.816
        ],
        "id": "pdf-007-line-104",
        "source_page": 7,
        "text": "shall be had to the other provisions of this Convention and the",
        "words": [
          {
            "bbox": [
              302.14521,
              629.456,
              318.46158,
              636.816
            ],
            "text": "shall"
          },
          {
            "bbox": [
              321.36921,
              629.456,
              330.42051,
              636.816
            ],
            "text": "be"
          },
          {
            "bbox": [
              333.32814,
              629.456,
              346.76091,
              636.816
            ],
            "text": "had"
          },
          {
            "bbox": [
              349.66854,
              629.456,
              356.78943,
              636.816
            ],
            "text": "to"
          },
          {
            "bbox": [
              359.69706,
              629.456,
              370.97514,
              636.816
            ],
            "text": "the"
          },
          {
            "bbox": [
              373.88277,
              629.456,
              392.42592,
              636.816
            ],
            "text": "other"
          },
          {
            "bbox": [
              395.33355,
              629.456,
              431.97129,
              636.816
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              434.87892,
              629.456,
              441.84762,
              636.816
            ],
            "text": "of"
          },
          {
            "bbox": [
              444.75525,
              629.456,
              457.51518,
              636.816
            ],
            "text": "this"
          },
          {
            "bbox": [
              460.35873,
              629.456,
              501.29784,
              636.816
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              504.20547,
              629.456,
              517.71033,
              636.816
            ],
            "text": "and"
          },
          {
            "bbox": [
              520.61796,
              629.456,
              531.89604,
              636.816
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          639.024,
          531.89604,
          646.384
        ],
        "id": "pdf-007-line-106",
        "source_page": 7,
        "text": "competent authorities of the Contracting States shall, if neces-",
        "words": [
          {
            "bbox": [
              302.12919,
              639.024,
              340.70535,
              646.384
            ],
            "text": "competent"
          },
          {
            "bbox": [
              343.66905,
              639.024,
              380.98764,
              646.384
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              383.95134,
              639.024,
              390.92004,
              646.384
            ],
            "text": "of"
          },
          {
            "bbox": [
              393.88374,
              639.024,
              405.16182,
              646.384
            ],
            "text": "the"
          },
          {
            "bbox": [
              408.12552,
              639.024,
              450.09792,
              646.384
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              453.06162,
              639.024,
              475.90614,
              646.384
            ],
            "text": "States"
          },
          {
            "bbox": [
              478.79775,
              639.024,
              497.3409,
              646.384
            ],
            "text": "shall,"
          },
          {
            "bbox": [
              500.3046,
              639.024,
              504.45378,
              646.384
            ],
            "text": "if"
          },
          {
            "bbox": [
              507.41748,
              639.024,
              531.89604,
              646.384
            ],
            "text": "neces-"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          648.592,
          390.17511,
          655.952
        ],
        "id": "pdf-007-line-108",
        "source_page": 7,
        "text": "sary, consult each other.",
        "words": [
          {
            "bbox": [
              302.12919,
              648.592,
              319.33467,
              655.952
            ],
            "text": "sary,"
          },
          {
            "bbox": [
              321.56145,
              648.592,
              347.67405,
              655.952
            ],
            "text": "consult"
          },
          {
            "bbox": [
              349.90083,
              648.592,
              367.1784,
              655.952
            ],
            "text": "each"
          },
          {
            "bbox": [
              369.40518,
              648.592,
              390.17511,
              655.952
            ],
            "text": "other."
          }
        ]
      },
      {
        "bbox": [
          399.07422,
          678.616,
          434.95101,
          686.0
        ],
        "id": "pdf-007-line-111",
        "source_page": 7,
        "text": "Article 10",
        "words": [
          {
            "bbox": [
              399.07422,
              678.616,
              423.81711,
              686.0
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.04389,
              678.616,
              434.95101,
              686.0
            ],
            "text": "10"
          }
        ]
      },
      {
        "bbox": [
          398.20113,
          691.464,
          435.84012,
          698.848
        ],
        "id": "pdf-007-line-113",
        "source_page": 7,
        "text": "Dividends",
        "words": [
          {
            "bbox": [
              398.20113,
              691.464,
              435.84012,
              698.848
            ],
            "text": "Dividends"
          }
        ]
      },
      {
        "bbox": [
          310.64382,
          705.48,
          531.91206,
          712.84
        ],
        "id": "pdf-007-line-115",
        "source_page": 7,
        "text": "(1) Dividends paid by a company which is a resident of a Con-",
        "words": [
          {
            "bbox": [
              310.64382,
              705.48,
              319.24656,
              712.84
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              321.4413,
              705.48,
              356.85351,
              712.84
            ],
            "text": "Dividends"
          },
          {
            "bbox": [
              359.04825,
              705.48,
              374.6277,
              712.84
            ],
            "text": "paid"
          },
          {
            "bbox": [
              376.82244,
              705.48,
              385.57737,
              712.84
            ],
            "text": "by"
          },
          {
            "bbox": [
              387.77211,
              705.48,
              392.07348,
              712.84
            ],
            "text": "a"
          },
          {
            "bbox": [
              394.26822,
              705.48,
              427.50171,
              712.84
            ],
            "text": "company"
          },
          {
            "bbox": [
              429.69645,
              705.48,
              450.74673,
              712.84
            ],
            "text": "which"
          },
          {
            "bbox": [
              452.86137,
              705.48,
              458.64459,
              712.84
            ],
            "text": "is"
          },
          {
            "bbox": [
              460.83933,
              705.48,
              465.1407,
              712.84
            ],
            "text": "a"
          },
          {
            "bbox": [
              467.33544,
              705.48,
              496.11537,
              712.84
            ],
            "text": "resident"
          },
          {
            "bbox": [
              498.31011,
              705.48,
              505.27881,
              712.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              507.47355,
              705.48,
              511.77492,
              712.84
            ],
            "text": "a"
          },
          {
            "bbox": [
              513.96966,
              705.48,
              531.91206,
              712.84
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          715.048,
          531.91206,
          722.408
        ],
        "id": "pdf-007-line-117",
        "source_page": 7,
        "text": "tracting State to a resident of the other Contracting State may be",
        "words": [
          {
            "bbox": [
              302.14521,
              715.048,
              329.2911,
              722.408
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              331.28559,
              715.048,
              350.04501,
              722.408
            ],
            "text": "State"
          },
          {
            "bbox": [
              352.0395,
              715.048,
              359.16039,
              722.408
            ],
            "text": "to"
          },
          {
            "bbox": [
              361.15488,
              715.048,
              365.45625,
              722.408
            ],
            "text": "a"
          },
          {
            "bbox": [
              367.45074,
              715.048,
              396.23067,
              722.408
            ],
            "text": "resident"
          },
          {
            "bbox": [
              398.22516,
              715.048,
              405.19386,
              722.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              407.18835,
              715.048,
              418.46643,
              722.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              420.46092,
              715.048,
              439.00407,
              722.408
            ],
            "text": "other"
          },
          {
            "bbox": [
              440.99856,
              715.048,
              482.90688,
              722.408
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              484.90137,
              715.048,
              503.74089,
              722.408
            ],
            "text": "State"
          },
          {
            "bbox": [
              505.73538,
              715.048,
              520.86627,
              722.408
            ],
            "text": "may"
          },
          {
            "bbox": [
              522.86076,
              715.048,
              531.91206,
              722.408
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          724.616,
          390.63969,
          731.976
        ],
        "id": "pdf-007-line-119",
        "source_page": 7,
        "text": "taxed in that other State.",
        "words": [
          {
            "bbox": [
              302.14521,
              724.616,
              322.17021,
              731.976
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              324.39699,
              724.616,
              330.62877,
              731.976
            ],
            "text": "in"
          },
          {
            "bbox": [
              332.85555,
              724.616,
              346.57668,
              731.976
            ],
            "text": "that"
          },
          {
            "bbox": [
              348.80346,
              724.616,
              367.34661,
              731.976
            ],
            "text": "other"
          },
          {
            "bbox": [
              369.57339,
              724.616,
              390.63969,
              731.976
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.65183,
          738.624,
          531.87201,
          745.992
        ],
        "id": "pdf-007-line-121",
        "source_page": 7,
        "text": "(2) However, such dividends may also be taxed in the Con-",
        "words": [
          {
            "bbox": [
              310.65183,
              738.632,
              319.25457,
              745.992
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              322.52265,
              738.632,
              356.46102,
              745.992
            ],
            "text": "However,"
          },
          {
            "bbox": [
              359.7291,
              738.632,
              376.8705,
              745.992
            ],
            "text": "such"
          },
          {
            "bbox": [
              380.13858,
              738.624,
              414.70974,
              745.984
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              417.97782,
              738.624,
              433.10871,
              745.984
            ],
            "text": "may"
          },
          {
            "bbox": [
              436.37679,
              738.624,
              451.05912,
              745.984
            ],
            "text": "also"
          },
          {
            "bbox": [
              454.3272,
              738.624,
              463.3785,
              745.984
            ],
            "text": "be"
          },
          {
            "bbox": [
              466.64658,
              738.624,
              486.67158,
              745.984
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              489.93966,
              738.624,
              496.17144,
              745.984
            ],
            "text": "in"
          },
          {
            "bbox": [
              499.38345,
              738.624,
              510.66153,
              745.984
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.92961,
              738.624,
              531.87201,
              745.984
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          748.192,
          531.864,
          755.552
        ],
        "id": "pdf-007-line-123",
        "source_page": 7,
        "text": "tracting State of which the company paying the dividends is a",
        "words": [
          {
            "bbox": [
              302.10516,
              748.192,
              329.25105,
              755.552
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              332.40699,
              748.192,
              351.24651,
              755.552
            ],
            "text": "State"
          },
          {
            "bbox": [
              354.40245,
              748.192,
              361.37115,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              364.52709,
              748.192,
              385.57737,
              755.552
            ],
            "text": "which"
          },
          {
            "bbox": [
              388.73331,
              748.192,
              399.94731,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              403.10325,
              748.192,
              436.33674,
              755.552
            ],
            "text": "company"
          },
          {
            "bbox": [
              439.49268,
              748.192,
              463.3785,
              755.552
            ],
            "text": "paying"
          },
          {
            "bbox": [
              466.53444,
              748.192,
              477.81252,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              480.96846,
              748.192,
              515.53962,
              755.552
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              518.69556,
              748.192,
              524.40669,
              755.552
            ],
            "text": "is"
          },
          {
            "bbox": [
              527.56263,
              748.192,
              531.864,
              755.552
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          757.76,
          531.864,
          765.12
        ],
        "id": "pdf-007-line-125",
        "source_page": 7,
        "text": "resident and according to the laws of that State, but if the bene-",
        "words": [
          {
            "bbox": [
              302.09715,
              757.76,
              330.87708,
              765.12
            ],
            "text": "resident"
          },
          {
            "bbox": [
              333.15993,
              757.76,
              346.66479,
              765.12
            ],
            "text": "and"
          },
          {
            "bbox": [
              348.94764,
              757.76,
              384.69627,
              765.12
            ],
            "text": "according"
          },
          {
            "bbox": [
              386.97912,
              757.76,
              394.10001,
              765.12
            ],
            "text": "to"
          },
          {
            "bbox": [
              396.38286,
              757.76,
              407.66094,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              409.87971,
              757.76,
              426.02787,
              765.12
            ],
            "text": "laws"
          },
          {
            "bbox": [
              428.31072,
              757.76,
              435.27942,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              437.56227,
              757.76,
              451.3635,
              765.12
            ],
            "text": "that"
          },
          {
            "bbox": [
              453.64635,
              757.76,
              474.71265,
              765.12
            ],
            "text": "State,"
          },
          {
            "bbox": [
              476.9955,
              757.76,
              488.72214,
              765.12
            ],
            "text": "but"
          },
          {
            "bbox": [
              491.00499,
              757.76,
              495.15417,
              765.12
            ],
            "text": "if"
          },
          {
            "bbox": [
              497.43702,
              757.76,
              508.7151,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              510.99795,
              757.76,
              531.864,
              765.12
            ],
            "text": "bene-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          767.328,
          531.87201,
          774.688
        ],
        "id": "pdf-007-line-127",
        "source_page": 7,
        "text": "ficial owner of the dividends is a resident of the other Contracting",
        "words": [
          {
            "bbox": [
              302.09715,
              767.328,
              318.40551,
              774.688
            ],
            "text": "ficial"
          },
          {
            "bbox": [
              320.3199,
              767.328,
              342.40347,
              774.688
            ],
            "text": "owner"
          },
          {
            "bbox": [
              344.31786,
              767.328,
              351.28656,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              353.20095,
              767.328,
              364.47903,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.39342,
              767.328,
              400.96458,
              774.688
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              402.8229,
              767.328,
              408.60612,
              774.688
            ],
            "text": "is"
          },
          {
            "bbox": [
              410.52051,
              767.328,
              414.82188,
              774.688
            ],
            "text": "a"
          },
          {
            "bbox": [
              416.73627,
              767.328,
              445.5162,
              774.688
            ],
            "text": "resident"
          },
          {
            "bbox": [
              447.43059,
              767.328,
              454.39929,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              456.31368,
              767.328,
              467.59176,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              469.50615,
              767.328,
              488.0493,
              774.688
            ],
            "text": "other"
          },
          {
            "bbox": [
              489.96369,
              767.328,
              531.87201,
              774.688
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          776.896,
          455.11218,
          784.256
        ],
        "id": "pdf-007-line-129",
        "source_page": 7,
        "text": "State, the tax so charged shall not exceed:",
        "words": [
          {
            "bbox": [
              302.10516,
              776.896,
              323.17146,
              784.256
            ],
            "text": "State,"
          },
          {
            "bbox": [
              325.39824,
              776.896,
              336.67632,
              784.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              338.9031,
              776.896,
              349.8768,
              784.256
            ],
            "text": "tax"
          },
          {
            "bbox": [
              352.10358,
              776.896,
              360.70632,
              784.256
            ],
            "text": "so"
          },
          {
            "bbox": [
              362.9331,
              776.896,
              392.30577,
              784.256
            ],
            "text": "charged"
          },
          {
            "bbox": [
              394.53255,
              776.896,
              410.7528,
              784.256
            ],
            "text": "shall"
          },
          {
            "bbox": [
              412.97958,
              776.896,
              424.55403,
              784.256
            ],
            "text": "not"
          },
          {
            "bbox": [
              426.78081,
              776.896,
              455.11218,
              784.256
            ],
            "text": "exceed:"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          79.856,
          535.48181,
          87.216
        ],
        "id": "pdf-008-line-004",
        "source_page": 8,
        "text": "a) 5 per cent of the gross amount of the dividends if the benefi-",
        "words": [
          {
            "bbox": [
              306.11288,
              79.856,
              312.47292,
              87.216
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              79.856,
              323.29937,
              87.216
            ],
            "text": "5"
          },
          {
            "bbox": [
              325.52858,
              79.856,
              337.21795,
              87.216
            ],
            "text": "per"
          },
          {
            "bbox": [
              339.44716,
              79.856,
              354.98771,
              87.216
            ],
            "text": "cent"
          },
          {
            "bbox": [
              357.21692,
              79.856,
              364.16822,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              366.39743,
              79.856,
              377.64735,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              379.87656,
              79.856,
              399.69975,
              87.216
            ],
            "text": "gross"
          },
          {
            "bbox": [
              401.92896,
              79.856,
              429.02305,
              87.216
            ],
            "text": "amount"
          },
          {
            "bbox": [
              431.25226,
              79.856,
              438.20356,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              440.43277,
              79.856,
              451.68269,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              453.9119,
              79.856,
              488.39674,
              87.216
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              490.62595,
              79.856,
              494.76477,
              87.216
            ],
            "text": "if"
          },
          {
            "bbox": [
              496.99398,
              79.856,
              508.2439,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              510.47311,
              79.856,
              535.48181,
              87.216
            ],
            "text": "benefi-"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          89.424,
          535.4898,
          96.784
        ],
        "id": "pdf-008-line-006",
        "source_page": 8,
        "text": "cial owner is a company (other than a partnership) which",
        "words": [
          {
            "bbox": [
              318.84894,
              89.424,
              330.98575,
              96.784
            ],
            "text": "cial"
          },
          {
            "bbox": [
              334.88487,
              89.424,
              356.92129,
              96.784
            ],
            "text": "owner"
          },
          {
            "bbox": [
              360.82041,
              89.424,
              366.58919,
              96.784
            ],
            "text": "is"
          },
          {
            "bbox": [
              370.48831,
              89.424,
              374.77894,
              96.784
            ],
            "text": "a"
          },
          {
            "bbox": [
              378.67806,
              89.424,
              411.83656,
              96.784
            ],
            "text": "company"
          },
          {
            "bbox": [
              415.73568,
              89.424,
              436.30194,
              96.784
            ],
            "text": "(other"
          },
          {
            "bbox": [
              440.20106,
              89.424,
              455.87744,
              96.784
            ],
            "text": "than"
          },
          {
            "bbox": [
              459.77656,
              89.424,
              464.06719,
              96.784
            ],
            "text": "a"
          },
          {
            "bbox": [
              467.96631,
              89.424,
              510.58497,
              96.784
            ],
            "text": "partnership)"
          },
          {
            "bbox": [
              514.48409,
              89.424,
              535.4898,
              96.784
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          98.992,
          535.4898,
          106.352
        ],
        "id": "pdf-008-line-008",
        "source_page": 8,
        "text": "holds directly at least 10 per cent of the capital of the com-",
        "words": [
          {
            "bbox": [
              318.85693,
              98.992,
              338.39248,
              106.352
            ],
            "text": "holds"
          },
          {
            "bbox": [
              341.0931,
              98.992,
              367.13251,
              106.352
            ],
            "text": "directly"
          },
          {
            "bbox": [
              369.83313,
              98.992,
              376.64061,
              106.352
            ],
            "text": "at"
          },
          {
            "bbox": [
              379.34123,
              98.992,
              396.20812,
              106.352
            ],
            "text": "least"
          },
          {
            "bbox": [
              398.90874,
              98.992,
              407.79362,
              106.352
            ],
            "text": "10"
          },
          {
            "bbox": [
              410.49424,
              98.992,
              422.18361,
              106.352
            ],
            "text": "per"
          },
          {
            "bbox": [
              424.88423,
              98.992,
              440.42478,
              106.352
            ],
            "text": "cent"
          },
          {
            "bbox": [
              443.1254,
              98.992,
              450.0767,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              452.77732,
              98.992,
              464.02724,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              466.72786,
              98.992,
              490.38625,
              106.352
            ],
            "text": "capital"
          },
          {
            "bbox": [
              493.08687,
              98.992,
              500.03817,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              502.73879,
              98.992,
              513.98871,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              516.68933,
              98.992,
              535.4898,
              106.352
            ],
            "text": "com-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          108.56,
          414.76889,
          115.92
        ],
        "id": "pdf-008-line-010",
        "source_page": 8,
        "text": "pany paying the dividends;",
        "words": [
          {
            "bbox": [
              318.85693,
              108.56,
              336.32307,
              115.92
            ],
            "text": "pany"
          },
          {
            "bbox": [
              338.54429,
              108.56,
              362.37047,
              115.92
            ],
            "text": "paying"
          },
          {
            "bbox": [
              364.59169,
              108.56,
              375.84161,
              115.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              378.06283,
              108.56,
              414.76889,
              115.92
            ],
            "text": "dividends;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          131.776,
          535.4898,
          139.136
        ],
        "id": "pdf-008-line-012",
        "source_page": 8,
        "text": "b) 15 per cent of the gross amount of the dividends in all other",
        "words": [
          {
            "bbox": [
              306.11288,
              131.776,
              312.92036,
              139.136
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              131.776,
              327.74181,
              139.136
            ],
            "text": "15"
          },
          {
            "bbox": [
              330.25866,
              131.776,
              341.94803,
              139.136
            ],
            "text": "per"
          },
          {
            "bbox": [
              344.46488,
              131.776,
              360.00543,
              139.136
            ],
            "text": "cent"
          },
          {
            "bbox": [
              362.52228,
              131.776,
              369.47358,
              139.136
            ],
            "text": "of"
          },
          {
            "bbox": [
              371.99043,
              131.776,
              383.24035,
              139.136
            ],
            "text": "the"
          },
          {
            "bbox": [
              385.7572,
              131.776,
              405.56441,
              139.136
            ],
            "text": "gross"
          },
          {
            "bbox": [
              408.08126,
              131.776,
              435.17535,
              139.136
            ],
            "text": "amount"
          },
          {
            "bbox": [
              437.6922,
              131.776,
              444.6435,
              139.136
            ],
            "text": "of"
          },
          {
            "bbox": [
              447.16035,
              131.776,
              458.41027,
              139.136
            ],
            "text": "the"
          },
          {
            "bbox": [
              460.92712,
              131.776,
              495.41196,
              139.136
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              497.92881,
              131.776,
              504.14503,
              139.136
            ],
            "text": "in"
          },
          {
            "bbox": [
              506.66188,
              131.776,
              514.4761,
              139.136
            ],
            "text": "all"
          },
          {
            "bbox": [
              516.99295,
              131.776,
              535.4898,
              139.136
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          141.344,
          341.94004,
          148.704
        ],
        "id": "pdf-008-line-014",
        "source_page": 8,
        "text": "cases.",
        "words": [
          {
            "bbox": [
              318.85693,
              141.344,
              341.94004,
              148.704
            ],
            "text": "cases."
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          154.992,
          535.48181,
          162.352
        ],
        "id": "pdf-008-line-016",
        "source_page": 8,
        "text": "This paragraph shall not affect the taxation of the company in",
        "words": [
          {
            "bbox": [
              306.11288,
              154.992,
              320.91036,
              162.352
            ],
            "text": "This"
          },
          {
            "bbox": [
              324.16229,
              154.992,
              360.86036,
              162.352
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              364.11229,
              154.992,
              380.39591,
              162.352
            ],
            "text": "shall"
          },
          {
            "bbox": [
              383.64784,
              154.992,
              395.19339,
              162.352
            ],
            "text": "not"
          },
          {
            "bbox": [
              398.44532,
              154.992,
              418.56414,
              162.352
            ],
            "text": "affect"
          },
          {
            "bbox": [
              421.81607,
              154.992,
              433.06599,
              162.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              436.31792,
              154.992,
              464.87418,
              162.352
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              468.12611,
              154.992,
              475.07741,
              162.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              478.32934,
              154.992,
              489.57926,
              162.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              492.85516,
              154.992,
              526.01366,
              162.352
            ],
            "text": "company"
          },
          {
            "bbox": [
              529.26559,
              154.992,
              535.48181,
              162.352
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          164.56,
          510.17748,
          171.92
        ],
        "id": "pdf-008-line-018",
        "source_page": 8,
        "text": "respect of the profits out of which the dividends are paid.",
        "words": [
          {
            "bbox": [
              306.10489,
              164.56,
              332.88737,
              171.92
            ],
            "text": "respect"
          },
          {
            "bbox": [
              335.10859,
              164.56,
              342.05989,
              171.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              344.28111,
              164.56,
              355.53103,
              171.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              357.75225,
              164.56,
              380.38792,
              171.92
            ],
            "text": "profits"
          },
          {
            "bbox": [
              382.60914,
              164.56,
              394.15469,
              171.92
            ],
            "text": "out"
          },
          {
            "bbox": [
              396.37591,
              164.56,
              403.32721,
              171.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              405.54843,
              164.56,
              426.55414,
              171.92
            ],
            "text": "which"
          },
          {
            "bbox": [
              428.77536,
              164.56,
              440.02528,
              171.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              442.2465,
              164.56,
              476.73134,
              171.92
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              478.95256,
              164.56,
              490.19449,
              171.92
            ],
            "text": "are"
          },
          {
            "bbox": [
              492.41571,
              164.56,
              510.17748,
              171.92
            ],
            "text": "paid."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          189.448,
          535.49779,
          196.808
        ],
        "id": "pdf-008-line-022",
        "source_page": 8,
        "text": "(3) The term “dividends” as used in this Article means income",
        "words": [
          {
            "bbox": [
              314.60625,
              189.448,
              323.18751,
              196.808
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.60848,
              189.448,
              338.92781,
              196.808
            ],
            "text": "The"
          },
          {
            "bbox": [
              341.34878,
              189.448,
              357.6324,
              196.808
            ],
            "text": "term"
          },
          {
            "bbox": [
              360.05337,
              189.448,
              401.34569,
              196.808
            ],
            "text": "“dividends”"
          },
          {
            "bbox": [
              403.76666,
              189.448,
              412.05229,
              196.808
            ],
            "text": "as"
          },
          {
            "bbox": [
              414.47326,
              189.448,
              431.93141,
              196.808
            ],
            "text": "used"
          },
          {
            "bbox": [
              434.35238,
              189.448,
              440.5686,
              196.808
            ],
            "text": "in"
          },
          {
            "bbox": [
              442.98957,
              189.448,
              455.71764,
              196.808
            ],
            "text": "this"
          },
          {
            "bbox": [
              458.13861,
              189.448,
              480.62247,
              196.808
            ],
            "text": "Article"
          },
          {
            "bbox": [
              483.04344,
              189.448,
              506.87761,
              196.808
            ],
            "text": "means"
          },
          {
            "bbox": [
              509.29858,
              189.448,
              535.49779,
              196.808
            ],
            "text": "income"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          199.016,
          535.49779,
          206.376
        ],
        "id": "pdf-008-line-024",
        "source_page": 8,
        "text": "from shares, “jouissance” shares or “jouissance” rights, mining",
        "words": [
          {
            "bbox": [
              306.12087,
              199.016,
              322.54032,
              206.376
            ],
            "text": "from"
          },
          {
            "bbox": [
              325.50461,
              199.016,
              351.4002,
              206.376
            ],
            "text": "shares,"
          },
          {
            "bbox": [
              354.36449,
              199.016,
              399.05256,
              206.376
            ],
            "text": "“jouissance”"
          },
          {
            "bbox": [
              402.01685,
              199.016,
              425.69122,
              206.376
            ],
            "text": "shares"
          },
          {
            "bbox": [
              428.65551,
              199.016,
              435.90244,
              206.376
            ],
            "text": "or"
          },
          {
            "bbox": [
              438.85075,
              199.016,
              483.53882,
              206.376
            ],
            "text": "“jouissance”"
          },
          {
            "bbox": [
              486.50311,
              199.016,
              508.69933,
              206.376
            ],
            "text": "rights,"
          },
          {
            "bbox": [
              511.66362,
              199.016,
              535.49779,
              206.376
            ],
            "text": "mining"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          208.584,
          535.4898,
          215.944
        ],
        "id": "pdf-008-line-026",
        "source_page": 8,
        "text": "shares, founders' shares or other income which is subjected to",
        "words": [
          {
            "bbox": [
              306.12087,
              208.584,
              332.00847,
              215.944
            ],
            "text": "shares,"
          },
          {
            "bbox": [
              334.80497,
              208.584,
              368.54674,
              215.944
            ],
            "text": "founders'"
          },
          {
            "bbox": [
              371.34324,
              208.584,
              395.01761,
              215.944
            ],
            "text": "shares"
          },
          {
            "bbox": [
              397.81411,
              208.584,
              405.06104,
              215.944
            ],
            "text": "or"
          },
          {
            "bbox": [
              407.85754,
              208.584,
              426.35439,
              215.944
            ],
            "text": "other"
          },
          {
            "bbox": [
              429.15089,
              208.584,
              455.3501,
              215.944
            ],
            "text": "income"
          },
          {
            "bbox": [
              458.1466,
              208.584,
              479.15231,
              215.944
            ],
            "text": "which"
          },
          {
            "bbox": [
              481.94881,
              208.584,
              487.71759,
              215.944
            ],
            "text": "is"
          },
          {
            "bbox": [
              490.51409,
              208.584,
              525.59019,
              215.944
            ],
            "text": "subjected"
          },
          {
            "bbox": [
              528.38669,
              208.584,
              535.4898,
              215.944
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          218.152,
          535.49779,
          225.512
        ],
        "id": "pdf-008-line-028",
        "source_page": 8,
        "text": "the same taxation treatment as income from shares by the laws",
        "words": [
          {
            "bbox": [
              306.11288,
              218.152,
              317.3628,
              225.512
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.87965,
              218.152,
              339.27138,
              225.512
            ],
            "text": "same"
          },
          {
            "bbox": [
              341.78823,
              218.152,
              370.34449,
              225.512
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              372.86134,
              218.152,
              407.20236,
              225.512
            ],
            "text": "treatment"
          },
          {
            "bbox": [
              409.71921,
              218.152,
              418.00484,
              225.512
            ],
            "text": "as"
          },
          {
            "bbox": [
              420.52169,
              218.152,
              446.7209,
              225.512
            ],
            "text": "income"
          },
          {
            "bbox": [
              449.23775,
              218.152,
              465.66519,
              225.512
            ],
            "text": "from"
          },
          {
            "bbox": [
              468.17405,
              218.152,
              491.84842,
              225.512
            ],
            "text": "shares"
          },
          {
            "bbox": [
              494.36527,
              218.152,
              503.09834,
              225.512
            ],
            "text": "by"
          },
          {
            "bbox": [
              505.61519,
              218.152,
              516.86511,
              225.512
            ],
            "text": "the"
          },
          {
            "bbox": [
              519.38196,
              218.152,
              535.49779,
              225.512
            ],
            "text": "laws"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          227.72,
          535.4898,
          235.08
        ],
        "id": "pdf-008-line-030",
        "source_page": 8,
        "text": "of the State of which the company making the distribution is a",
        "words": [
          {
            "bbox": [
              306.12087,
              227.72,
              313.07217,
              235.08
            ],
            "text": "of"
          },
          {
            "bbox": [
              316.04445,
              227.72,
              327.29437,
              235.08
            ],
            "text": "the"
          },
          {
            "bbox": [
              330.26665,
              227.72,
              349.05913,
              235.08
            ],
            "text": "State"
          },
          {
            "bbox": [
              352.03141,
              227.72,
              358.97472,
              235.08
            ],
            "text": "of"
          },
          {
            "bbox": [
              361.947,
              227.72,
              382.95271,
              235.08
            ],
            "text": "which"
          },
          {
            "bbox": [
              385.92499,
              227.72,
              397.17491,
              235.08
            ],
            "text": "the"
          },
          {
            "bbox": [
              400.14719,
              227.72,
              433.30569,
              235.08
            ],
            "text": "company"
          },
          {
            "bbox": [
              436.27797,
              227.72,
              462.33336,
              235.08
            ],
            "text": "making"
          },
          {
            "bbox": [
              465.30564,
              227.72,
              476.55556,
              235.08
            ],
            "text": "the"
          },
          {
            "bbox": [
              479.52784,
              227.72,
              519.48583,
              235.08
            ],
            "text": "distribution"
          },
          {
            "bbox": [
              522.45811,
              227.72,
              528.22689,
              235.08
            ],
            "text": "is"
          },
          {
            "bbox": [
              531.19917,
              227.72,
              535.4898,
              235.08
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          237.288,
          535.4898,
          244.648
        ],
        "id": "pdf-008-line-032",
        "source_page": 8,
        "text": "resident and distributions on certificates of an investment fund.",
        "words": [
          {
            "bbox": [
              306.11288,
              237.288,
              334.82095,
              244.648
            ],
            "text": "resident"
          },
          {
            "bbox": [
              337.59348,
              237.288,
              351.06462,
              244.648
            ],
            "text": "and"
          },
          {
            "bbox": [
              353.83715,
              237.288,
              397.79014,
              244.648
            ],
            "text": "distributions"
          },
          {
            "bbox": [
              400.56267,
              237.288,
              409.59137,
              244.648
            ],
            "text": "on"
          },
          {
            "bbox": [
              412.3639,
              237.288,
              451.41902,
              244.648
            ],
            "text": "certificates"
          },
          {
            "bbox": [
              454.19155,
              237.288,
              461.14285,
              244.648
            ],
            "text": "of"
          },
          {
            "bbox": [
              463.91538,
              237.288,
              472.64845,
              244.648
            ],
            "text": "an"
          },
          {
            "bbox": [
              475.42098,
              237.288,
              514.50806,
              244.648
            ],
            "text": "investment"
          },
          {
            "bbox": [
              517.28059,
              237.288,
              535.4898,
              244.648
            ],
            "text": "fund."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          262.168,
          535.49779,
          269.536
        ],
        "id": "pdf-008-line-035",
        "source_page": 8,
        "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the",
        "words": [
          {
            "bbox": [
              314.60625,
              262.176,
              323.18751,
              269.536
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              325.66441,
              262.176,
              338.98374,
              269.536
            ],
            "text": "The"
          },
          {
            "bbox": [
              341.46064,
              262.176,
              378.0069,
              269.536
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              380.47581,
              262.168,
              387.42711,
              269.528
            ],
            "text": "of"
          },
          {
            "bbox": [
              389.90401,
              262.168,
              430.59708,
              269.528
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              433.07398,
              262.168,
              437.51642,
              269.528
            ],
            "text": "1"
          },
          {
            "bbox": [
              439.99332,
              262.168,
              453.46446,
              269.528
            ],
            "text": "and"
          },
          {
            "bbox": [
              455.94136,
              262.168,
              460.3838,
              269.528
            ],
            "text": "2"
          },
          {
            "bbox": [
              462.8607,
              262.168,
              479.13633,
              269.528
            ],
            "text": "shall"
          },
          {
            "bbox": [
              481.61323,
              262.168,
              493.15878,
              269.528
            ],
            "text": "not"
          },
          {
            "bbox": [
              495.63568,
              262.168,
              515.15525,
              269.528
            ],
            "text": "apply"
          },
          {
            "bbox": [
              517.63215,
              262.168,
              521.77097,
              269.528
            ],
            "text": "if"
          },
          {
            "bbox": [
              524.24787,
              262.168,
              535.49779,
              269.528
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          271.736,
          535.48181,
          279.096
        ],
        "id": "pdf-008-line-037",
        "source_page": 8,
        "text": "beneficial owner of the dividends, being a resident of a Contract-",
        "words": [
          {
            "bbox": [
              306.12087,
              271.736,
              340.15028,
              279.096
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              342.16376,
              271.736,
              364.20018,
              279.096
            ],
            "text": "owner"
          },
          {
            "bbox": [
              366.21366,
              271.736,
              373.16496,
              279.096
            ],
            "text": "of"
          },
          {
            "bbox": [
              375.17844,
              271.736,
              386.42037,
              279.096
            ],
            "text": "the"
          },
          {
            "bbox": [
              388.43385,
              271.736,
              425.13991,
              279.096
            ],
            "text": "dividends,"
          },
          {
            "bbox": [
              427.15339,
              271.736,
              446.98457,
              279.096
            ],
            "text": "being"
          },
          {
            "bbox": [
              448.99805,
              271.736,
              453.28868,
              279.096
            ],
            "text": "a"
          },
          {
            "bbox": [
              455.30216,
              271.736,
              484.01023,
              279.096
            ],
            "text": "resident"
          },
          {
            "bbox": [
              486.02371,
              271.736,
              492.97501,
              279.096
            ],
            "text": "of"
          },
          {
            "bbox": [
              494.99648,
              271.736,
              499.28711,
              279.096
            ],
            "text": "a"
          },
          {
            "bbox": [
              501.30059,
              271.736,
              535.48181,
              279.096
            ],
            "text": "Contract-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          281.304,
          535.4898,
          288.664
        ],
        "id": "pdf-008-line-039",
        "source_page": 8,
        "text": "ing State, carries on business in the other Contracting State of",
        "words": [
          {
            "bbox": [
              306.10489,
              281.304,
              316.90737,
              288.664
            ],
            "text": "ing"
          },
          {
            "bbox": [
              319.8397,
              281.304,
              340.8534,
              288.664
            ],
            "text": "State,"
          },
          {
            "bbox": [
              343.78573,
              281.304,
              367.74774,
              288.664
            ],
            "text": "carries"
          },
          {
            "bbox": [
              370.68007,
              281.304,
              379.70877,
              288.664
            ],
            "text": "on"
          },
          {
            "bbox": [
              382.6411,
              281.304,
              414.31346,
              288.664
            ],
            "text": "business"
          },
          {
            "bbox": [
              417.24579,
              281.304,
              423.46201,
              288.664
            ],
            "text": "in"
          },
          {
            "bbox": [
              426.39434,
              281.304,
              437.64426,
              288.664
            ],
            "text": "the"
          },
          {
            "bbox": [
              440.57659,
              281.304,
              459.07344,
              288.664
            ],
            "text": "other"
          },
          {
            "bbox": [
              462.00577,
              281.304,
              503.88136,
              288.664
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              506.81369,
              281.304,
              525.60617,
              288.664
            ],
            "text": "State"
          },
          {
            "bbox": [
              528.5385,
              281.304,
              535.4898,
              288.664
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          290.872,
          535.48181,
          298.232
        ],
        "id": "pdf-008-line-041",
        "source_page": 8,
        "text": "which the company paying the dividends is a resident, through a",
        "words": [
          {
            "bbox": [
              306.11288,
              290.872,
              327.11859,
              298.232
            ],
            "text": "which"
          },
          {
            "bbox": [
              329.25991,
              290.872,
              340.50983,
              298.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              342.65115,
              290.872,
              375.80965,
              298.232
            ],
            "text": "company"
          },
          {
            "bbox": [
              377.95097,
              290.872,
              401.77715,
              298.232
            ],
            "text": "paying"
          },
          {
            "bbox": [
              403.92646,
              290.872,
              415.17638,
              298.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              417.3177,
              290.872,
              451.80254,
              298.232
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              453.94386,
              290.872,
              459.71264,
              298.232
            ],
            "text": "is"
          },
          {
            "bbox": [
              461.85396,
              290.872,
              466.14459,
              298.232
            ],
            "text": "a"
          },
          {
            "bbox": [
              468.28591,
              290.872,
              499.2152,
              298.232
            ],
            "text": "resident,"
          },
          {
            "bbox": [
              501.35652,
              290.872,
              529.04986,
              298.232
            ],
            "text": "through"
          },
          {
            "bbox": [
              531.19118,
              290.872,
              535.48181,
              298.232
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          300.44,
          535.4898,
          307.8
        ],
        "id": "pdf-008-line-043",
        "source_page": 8,
        "text": "permanent establishment situated therein, or performs in that",
        "words": [
          {
            "bbox": [
              306.10489,
              300.44,
              344.59272,
              307.8
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              348.37199,
              300.44,
              398.25356,
              307.8
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              402.03283,
              300.44,
              430.60507,
              307.8
            ],
            "text": "situated"
          },
          {
            "bbox": [
              434.38434,
              300.44,
              461.023,
              307.8
            ],
            "text": "therein,"
          },
          {
            "bbox": [
              464.80227,
              300.44,
              472.0492,
              307.8
            ],
            "text": "or"
          },
          {
            "bbox": [
              475.82847,
              300.44,
              507.94028,
              307.8
            ],
            "text": "performs"
          },
          {
            "bbox": [
              511.71955,
              300.44,
              517.93577,
              307.8
            ],
            "text": "in"
          },
          {
            "bbox": [
              521.71504,
              300.44,
              535.4898,
              307.8
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          310.008,
          535.50578,
          317.368
        ],
        "id": "pdf-008-line-045",
        "source_page": 8,
        "text": "other State, independent personal services from a fixed base",
        "words": [
          {
            "bbox": [
              306.11288,
              310.008,
              324.60973,
              317.368
            ],
            "text": "other"
          },
          {
            "bbox": [
              328.33307,
              310.008,
              349.34677,
              317.368
            ],
            "text": "State,"
          },
          {
            "bbox": [
              353.07011,
              310.008,
              397.77416,
              317.368
            ],
            "text": "independent"
          },
          {
            "bbox": [
              401.4975,
              310.008,
              432.259,
              317.368
            ],
            "text": "personal"
          },
          {
            "bbox": [
              435.98234,
              310.008,
              465.27368,
              317.368
            ],
            "text": "services"
          },
          {
            "bbox": [
              468.99702,
              310.008,
              485.42446,
              317.368
            ],
            "text": "from"
          },
          {
            "bbox": [
              489.1478,
              310.008,
              493.43843,
              317.368
            ],
            "text": "a"
          },
          {
            "bbox": [
              497.16177,
              310.008,
              514.46811,
              317.368
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              518.19145,
              310.008,
              535.50578,
              317.368
            ],
            "text": "base"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          319.576,
          535.50578,
          326.936
        ],
        "id": "pdf-008-line-047",
        "source_page": 8,
        "text": "situated therein, and the holding in respect of which the divi-",
        "words": [
          {
            "bbox": [
              306.12886,
              319.576,
              334.67713,
              326.936
            ],
            "text": "situated"
          },
          {
            "bbox": [
              338.23268,
              319.576,
              364.87134,
              326.936
            ],
            "text": "therein,"
          },
          {
            "bbox": [
              368.42689,
              319.576,
              381.89803,
              326.936
            ],
            "text": "and"
          },
          {
            "bbox": [
              385.45358,
              319.576,
              396.7035,
              326.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              400.25905,
              319.576,
              426.60208,
              326.936
            ],
            "text": "holding"
          },
          {
            "bbox": [
              430.15763,
              319.576,
              436.37385,
              326.936
            ],
            "text": "in"
          },
          {
            "bbox": [
              439.9294,
              319.576,
              466.68791,
              326.936
            ],
            "text": "respect"
          },
          {
            "bbox": [
              470.24346,
              319.576,
              477.19476,
              326.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              480.75031,
              319.576,
              501.75602,
              326.936
            ],
            "text": "which"
          },
          {
            "bbox": [
              505.31157,
              319.576,
              516.56149,
              326.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              520.11704,
              319.576,
              535.50578,
              326.936
            ],
            "text": "divi-"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          329.144,
          535.49779,
          336.504
        ],
        "id": "pdf-008-line-049",
        "source_page": 8,
        "text": "dends are paid is effectively connected with such permanent",
        "words": [
          {
            "bbox": [
              306.12886,
              329.144,
              328.33307,
              336.504
            ],
            "text": "dends"
          },
          {
            "bbox": [
              332.12832,
              329.144,
              343.35427,
              336.504
            ],
            "text": "are"
          },
          {
            "bbox": [
              347.14952,
              329.144,
              362.69007,
              336.504
            ],
            "text": "paid"
          },
          {
            "bbox": [
              366.48532,
              329.144,
              372.2541,
              336.504
            ],
            "text": "is"
          },
          {
            "bbox": [
              376.04935,
              329.144,
              411.99636,
              336.504
            ],
            "text": "effectively"
          },
          {
            "bbox": [
              415.79161,
              329.144,
              453.68019,
              336.504
            ],
            "text": "connected"
          },
          {
            "bbox": [
              457.47544,
              329.144,
              472.24895,
              336.504
            ],
            "text": "with"
          },
          {
            "bbox": [
              476.0442,
              329.144,
              493.21471,
              336.504
            ],
            "text": "such"
          },
          {
            "bbox": [
              497.00996,
              329.144,
              535.49779,
              336.504
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          338.712,
          535.48181,
          346.072
        ],
        "id": "pdf-008-line-051",
        "source_page": 8,
        "text": "establishment or fixed base. In such case the provisions of Arti-",
        "words": [
          {
            "bbox": [
              306.12087,
              338.712,
              356.00244,
              346.072
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              358.48733,
              338.712,
              365.72627,
              346.072
            ],
            "text": "or"
          },
          {
            "bbox": [
              368.21116,
              338.712,
              385.5175,
              346.072
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              388.00239,
              338.712,
              407.53794,
              346.072
            ],
            "text": "base."
          },
          {
            "bbox": [
              410.02283,
              338.712,
              416.53468,
              346.072
            ],
            "text": "In"
          },
          {
            "bbox": [
              419.01957,
              338.712,
              436.19008,
              346.072
            ],
            "text": "such"
          },
          {
            "bbox": [
              438.67497,
              338.712,
              455.54186,
              346.072
            ],
            "text": "case"
          },
          {
            "bbox": [
              458.02675,
              338.712,
              469.27667,
              346.072
            ],
            "text": "the"
          },
          {
            "bbox": [
              471.76156,
              338.712,
              508.3238,
              346.072
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              510.80869,
              338.712,
              517.75999,
              346.072
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.24488,
              338.712,
              535.48181,
              346.072
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          348.28,
          486.95854,
          355.64
        ],
        "id": "pdf-008-line-052",
        "source_page": 8,
        "text": "cle 7 or Article 14, as the case may be, shall apply.",
        "words": [
          {
            "bbox": [
              306.10489,
              348.28,
              316.45993,
              355.64
            ],
            "text": "cle"
          },
          {
            "bbox": [
              318.68115,
              348.28,
              323.12359,
              355.64
            ],
            "text": "7"
          },
          {
            "bbox": [
              325.34481,
              348.28,
              332.59174,
              355.64
            ],
            "text": "or"
          },
          {
            "bbox": [
              334.81296,
              348.28,
              357.29682,
              355.64
            ],
            "text": "Article"
          },
          {
            "bbox": [
              359.51804,
              348.28,
              370.62414,
              355.64
            ],
            "text": "14,"
          },
          {
            "bbox": [
              372.84536,
              348.28,
              381.13099,
              355.64
            ],
            "text": "as"
          },
          {
            "bbox": [
              383.35221,
              348.28,
              394.60213,
              355.64
            ],
            "text": "the"
          },
          {
            "bbox": [
              396.82335,
              348.28,
              413.69024,
              355.64
            ],
            "text": "case"
          },
          {
            "bbox": [
              415.91146,
              348.28,
              431.01256,
              355.64
            ],
            "text": "may"
          },
          {
            "bbox": [
              433.23378,
              348.28,
              444.4837,
              355.64
            ],
            "text": "be,"
          },
          {
            "bbox": [
              446.70492,
              348.28,
              462.98055,
              355.64
            ],
            "text": "shall"
          },
          {
            "bbox": [
              465.20177,
              348.28,
              486.95854,
              355.64
            ],
            "text": "apply."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          363.592,
          535.50578,
          370.96
        ],
        "id": "pdf-008-line-054",
        "source_page": 8,
        "text": "(5) Where a company which is a resident of a Contracting State",
        "words": [
          {
            "bbox": [
              314.60625,
              363.6,
              323.18751,
              370.96
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              325.01722,
              363.6,
              348.10033,
              370.96
            ],
            "text": "Where"
          },
          {
            "bbox": [
              349.93004,
              363.6,
              354.22067,
              370.96
            ],
            "text": "a"
          },
          {
            "bbox": [
              356.05038,
              363.6,
              389.20888,
              370.96
            ],
            "text": "company"
          },
          {
            "bbox": [
              391.03859,
              363.6,
              412.0443,
              370.96
            ],
            "text": "which"
          },
          {
            "bbox": [
              413.87401,
              363.6,
              419.64279,
              370.96
            ],
            "text": "is"
          },
          {
            "bbox": [
              421.44853,
              363.592,
              425.73916,
              370.952
            ],
            "text": "a"
          },
          {
            "bbox": [
              427.56887,
              363.592,
              456.27694,
              370.952
            ],
            "text": "resident"
          },
          {
            "bbox": [
              458.10665,
              363.592,
              465.05795,
              370.952
            ],
            "text": "of"
          },
          {
            "bbox": [
              466.88766,
              363.592,
              471.17829,
              370.952
            ],
            "text": "a"
          },
          {
            "bbox": [
              473.008,
              363.592,
              514.88359,
              370.952
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.7133,
              363.592,
              535.50578,
              370.952
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          373.16,
          535.49779,
          380.52
        ],
        "id": "pdf-008-line-056",
        "source_page": 8,
        "text": "derives profits or income from the other Contracting State, that",
        "words": [
          {
            "bbox": [
              306.11288,
              373.16,
              331.85666,
              380.52
            ],
            "text": "derives"
          },
          {
            "bbox": [
              334.60522,
              373.16,
              357.24089,
              380.52
            ],
            "text": "profits"
          },
          {
            "bbox": [
              359.98945,
              373.16,
              367.23638,
              380.52
            ],
            "text": "or"
          },
          {
            "bbox": [
              369.98494,
              373.16,
              396.18415,
              380.52
            ],
            "text": "income"
          },
          {
            "bbox": [
              398.93271,
              373.16,
              415.36015,
              380.52
            ],
            "text": "from"
          },
          {
            "bbox": [
              418.10871,
              373.16,
              429.35064,
              380.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              432.0992,
              373.16,
              450.59605,
              380.52
            ],
            "text": "other"
          },
          {
            "bbox": [
              453.34461,
              373.16,
              495.2202,
              380.52
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              497.96876,
              373.16,
              518.98246,
              380.52
            ],
            "text": "State,"
          },
          {
            "bbox": [
              521.73102,
              373.16,
              535.49779,
              380.52
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          382.728,
          535.50578,
          390.088
        ],
        "id": "pdf-008-line-058",
        "source_page": 8,
        "text": "other State may not impose any tax on the dividends paid by the",
        "words": [
          {
            "bbox": [
              306.12087,
              382.728,
              324.60973,
              390.088
            ],
            "text": "other"
          },
          {
            "bbox": [
              326.71909,
              382.728,
              345.51157,
              390.088
            ],
            "text": "State"
          },
          {
            "bbox": [
              347.62093,
              382.728,
              362.72203,
              390.088
            ],
            "text": "may"
          },
          {
            "bbox": [
              364.83139,
              382.728,
              376.37694,
              390.088
            ],
            "text": "not"
          },
          {
            "bbox": [
              378.4863,
              382.728,
              404.68551,
              390.088
            ],
            "text": "impose"
          },
          {
            "bbox": [
              406.79487,
              382.728,
              419.52294,
              390.088
            ],
            "text": "any"
          },
          {
            "bbox": [
              421.6323,
              382.728,
              432.5786,
              390.088
            ],
            "text": "tax"
          },
          {
            "bbox": [
              434.67198,
              382.728,
              443.70068,
              390.088
            ],
            "text": "on"
          },
          {
            "bbox": [
              445.81004,
              382.728,
              457.05996,
              390.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              459.16932,
              382.728,
              493.65416,
              390.088
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              495.76352,
              382.728,
              511.30407,
              390.088
            ],
            "text": "paid"
          },
          {
            "bbox": [
              513.41343,
              382.728,
              522.1465,
              390.088
            ],
            "text": "by"
          },
          {
            "bbox": [
              524.25586,
              382.728,
              535.50578,
              390.088
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          392.296,
          535.48181,
          399.656
        ],
        "id": "pdf-008-line-060",
        "source_page": 8,
        "text": "company, except insofar as such dividends are paid to a resident",
        "words": [
          {
            "bbox": [
              306.12886,
              392.296,
              341.4926,
              399.656
            ],
            "text": "company,"
          },
          {
            "bbox": [
              343.37025,
              392.296,
              367.63588,
              399.656
            ],
            "text": "except"
          },
          {
            "bbox": [
              369.51353,
              392.296,
              393.62735,
              399.656
            ],
            "text": "insofar"
          },
          {
            "bbox": [
              395.505,
              392.296,
              403.79063,
              399.656
            ],
            "text": "as"
          },
          {
            "bbox": [
              405.66828,
              392.296,
              422.83879,
              399.656
            ],
            "text": "such"
          },
          {
            "bbox": [
              424.71644,
              392.296,
              459.20927,
              399.656
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              461.08692,
              392.296,
              472.32885,
              399.656
            ],
            "text": "are"
          },
          {
            "bbox": [
              474.2065,
              392.296,
              489.74705,
              399.656
            ],
            "text": "paid"
          },
          {
            "bbox": [
              491.6247,
              392.296,
              498.72781,
              399.656
            ],
            "text": "to"
          },
          {
            "bbox": [
              500.60546,
              392.296,
              504.89609,
              399.656
            ],
            "text": "a"
          },
          {
            "bbox": [
              506.77374,
              392.296,
              535.48181,
              399.656
            ],
            "text": "resident"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          401.864,
          535.4898,
          409.224
        ],
        "id": "pdf-008-line-062",
        "source_page": 8,
        "text": "of that other State or insofar as the holding in respect of which",
        "words": [
          {
            "bbox": [
              306.10489,
              401.864,
              313.05619,
              409.224
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.82073,
              401.864,
              329.5875,
              409.224
            ],
            "text": "that"
          },
          {
            "bbox": [
              332.36003,
              401.864,
              350.85688,
              409.224
            ],
            "text": "other"
          },
          {
            "bbox": [
              353.62142,
              401.864,
              372.4139,
              409.224
            ],
            "text": "State"
          },
          {
            "bbox": [
              375.17844,
              401.864,
              382.42537,
              409.224
            ],
            "text": "or"
          },
          {
            "bbox": [
              385.18991,
              401.864,
              409.30373,
              409.224
            ],
            "text": "insofar"
          },
          {
            "bbox": [
              412.06827,
              401.864,
              420.3539,
              409.224
            ],
            "text": "as"
          },
          {
            "bbox": [
              423.11844,
              401.864,
              434.36836,
              409.224
            ],
            "text": "the"
          },
          {
            "bbox": [
              437.1329,
              401.864,
              463.47593,
              409.224
            ],
            "text": "holding"
          },
          {
            "bbox": [
              466.24047,
              401.864,
              472.45669,
              409.224
            ],
            "text": "in"
          },
          {
            "bbox": [
              475.22123,
              401.864,
              502.00371,
              409.224
            ],
            "text": "respect"
          },
          {
            "bbox": [
              504.76825,
              401.864,
              511.71955,
              409.224
            ],
            "text": "of"
          },
          {
            "bbox": [
              514.48409,
              401.864,
              535.4898,
              409.224
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          411.432,
          535.4898,
          418.792
        ],
        "id": "pdf-008-line-064",
        "source_page": 8,
        "text": "the dividends are paid is effectively connected with a permanent",
        "words": [
          {
            "bbox": [
              306.11288,
              411.432,
              317.3628,
              418.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.55206,
              411.432,
              354.0369,
              418.792
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              356.22616,
              411.432,
              367.46809,
              418.792
            ],
            "text": "are"
          },
          {
            "bbox": [
              369.65735,
              411.432,
              385.1979,
              418.792
            ],
            "text": "paid"
          },
          {
            "bbox": [
              387.38716,
              411.432,
              393.15594,
              418.792
            ],
            "text": "is"
          },
          {
            "bbox": [
              395.3452,
              411.432,
              431.29221,
              418.792
            ],
            "text": "effectively"
          },
          {
            "bbox": [
              433.48147,
              411.432,
              471.35407,
              418.792
            ],
            "text": "connected"
          },
          {
            "bbox": [
              473.54333,
              411.432,
              488.33282,
              418.792
            ],
            "text": "with"
          },
          {
            "bbox": [
              490.52208,
              411.432,
              494.81271,
              418.792
            ],
            "text": "a"
          },
          {
            "bbox": [
              497.00197,
              411.432,
              535.4898,
              418.792
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          421.0,
          535.48181,
          428.36
        ],
        "id": "pdf-008-line-066",
        "source_page": 8,
        "text": "establishment or a fixed base situated in that other State, nor",
        "words": [
          {
            "bbox": [
              306.11288,
              421.0,
              355.99445,
              428.36
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              359.35025,
              421.0,
              366.59718,
              428.36
            ],
            "text": "or"
          },
          {
            "bbox": [
              369.95298,
              421.0,
              374.24361,
              428.36
            ],
            "text": "a"
          },
          {
            "bbox": [
              377.59941,
              421.0,
              394.90575,
              428.36
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              398.26155,
              421.0,
              415.57588,
              428.36
            ],
            "text": "base"
          },
          {
            "bbox": [
              418.93168,
              421.0,
              447.49593,
              428.36
            ],
            "text": "situated"
          },
          {
            "bbox": [
              450.85173,
              421.0,
              457.06795,
              428.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              460.42375,
              421.0,
              474.21449,
              428.36
            ],
            "text": "that"
          },
          {
            "bbox": [
              477.57029,
              421.0,
              496.06714,
              428.36
            ],
            "text": "other"
          },
          {
            "bbox": [
              499.42294,
              421.0,
              520.43664,
              428.36
            ],
            "text": "State,"
          },
          {
            "bbox": [
              523.79244,
              421.0,
              535.48181,
              428.36
            ],
            "text": "nor"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          430.568,
          535.48181,
          437.928
        ],
        "id": "pdf-008-line-068",
        "source_page": 8,
        "text": "subject the company’s undistributed profits to a tax on the com-",
        "words": [
          {
            "bbox": [
              306.10489,
              430.568,
              332.15229,
              437.928
            ],
            "text": "subject"
          },
          {
            "bbox": [
              334.30959,
              430.568,
              345.55951,
              437.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              347.71681,
              430.568,
              387.09952,
              437.928
            ],
            "text": "company’s"
          },
          {
            "bbox": [
              389.25682,
              430.568,
              436.32591,
              437.928
            ],
            "text": "undistributed"
          },
          {
            "bbox": [
              438.48321,
              430.568,
              461.11888,
              437.928
            ],
            "text": "profits"
          },
          {
            "bbox": [
              463.27618,
              430.568,
              470.37929,
              437.928
            ],
            "text": "to"
          },
          {
            "bbox": [
              472.53659,
              430.568,
              476.82722,
              437.928
            ],
            "text": "a"
          },
          {
            "bbox": [
              478.98452,
              430.568,
              489.93082,
              437.928
            ],
            "text": "tax"
          },
          {
            "bbox": [
              492.08812,
              430.568,
              501.11682,
              437.928
            ],
            "text": "on"
          },
          {
            "bbox": [
              503.27412,
              430.568,
              514.52404,
              437.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              516.68134,
              430.568,
              535.48181,
              437.928
            ],
            "text": "com-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          440.136,
          535.49779,
          447.496
        ],
        "id": "pdf-008-line-070",
        "source_page": 8,
        "text": "pany’s undistributed profits, even if the dividends paid or the",
        "words": [
          {
            "bbox": [
              306.10489,
              440.136,
              329.78725,
              447.496
            ],
            "text": "pany’s"
          },
          {
            "bbox": [
              333.43868,
              440.136,
              380.50777,
              447.496
            ],
            "text": "undistributed"
          },
          {
            "bbox": [
              384.1592,
              440.136,
              409.01609,
              447.496
            ],
            "text": "profits,"
          },
          {
            "bbox": [
              412.66752,
              440.136,
              429.68622,
              447.496
            ],
            "text": "even"
          },
          {
            "bbox": [
              433.33765,
              440.136,
              437.47647,
              447.496
            ],
            "text": "if"
          },
          {
            "bbox": [
              441.1279,
              440.136,
              452.37782,
              447.496
            ],
            "text": "the"
          },
          {
            "bbox": [
              456.02925,
              440.136,
              490.5061,
              447.496
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              494.15753,
              440.136,
              509.69808,
              447.496
            ],
            "text": "paid"
          },
          {
            "bbox": [
              513.34951,
              440.136,
              520.59644,
              447.496
            ],
            "text": "or"
          },
          {
            "bbox": [
              524.24787,
              440.136,
              535.49779,
              447.496
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          449.704,
          535.4898,
          457.064
        ],
        "id": "pdf-008-line-072",
        "source_page": 8,
        "text": "undistributed profits consist wholly or partly of profits or income",
        "words": [
          {
            "bbox": [
              306.12087,
              449.704,
              353.18996,
              457.064
            ],
            "text": "undistributed"
          },
          {
            "bbox": [
              355.54701,
              449.704,
              378.17469,
              457.064
            ],
            "text": "profits"
          },
          {
            "bbox": [
              380.53174,
              449.704,
              406.1317,
              457.064
            ],
            "text": "consist"
          },
          {
            "bbox": [
              408.48875,
              449.704,
              431.11643,
              457.064
            ],
            "text": "wholly"
          },
          {
            "bbox": [
              433.47348,
              449.704,
              440.72041,
              457.064
            ],
            "text": "or"
          },
          {
            "bbox": [
              443.07746,
              449.704,
              463.05246,
              457.064
            ],
            "text": "partly"
          },
          {
            "bbox": [
              465.40951,
              449.704,
              472.36081,
              457.064
            ],
            "text": "of"
          },
          {
            "bbox": [
              474.71786,
              449.704,
              497.32956,
              457.064
            ],
            "text": "profits"
          },
          {
            "bbox": [
              499.68661,
              449.704,
              506.93354,
              457.064
            ],
            "text": "or"
          },
          {
            "bbox": [
              509.29059,
              449.704,
              535.4898,
              457.064
            ],
            "text": "income"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          459.272,
          401.4176,
          466.632
        ],
        "id": "pdf-008-line-074",
        "source_page": 8,
        "text": "arising in such other State.",
        "words": [
          {
            "bbox": [
              306.11288,
              459.272,
              329.63544,
              466.632
            ],
            "text": "arising"
          },
          {
            "bbox": [
              331.85666,
              459.272,
              338.07288,
              466.632
            ],
            "text": "in"
          },
          {
            "bbox": [
              340.2941,
              459.272,
              357.46461,
              466.632
            ],
            "text": "such"
          },
          {
            "bbox": [
              359.68583,
              459.272,
              378.18268,
              466.632
            ],
            "text": "other"
          },
          {
            "bbox": [
              380.4039,
              459.272,
              401.4176,
              466.632
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          498.648,
          438.69894,
          506.032
        ],
        "id": "pdf-008-line-077",
        "source_page": 8,
        "text": "Article 11",
        "words": [
          {
            "bbox": [
              402.90374,
              498.648,
              427.59284,
              506.032
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              498.648,
              438.69894,
              506.032
            ],
            "text": "11"
          }
        ]
      },
      {
        "bbox": [
          406.15567,
          512.296,
          435.44701,
          519.68
        ],
        "id": "pdf-008-line-079",
        "source_page": 8,
        "text": "Interest",
        "words": [
          {
            "bbox": [
              406.15567,
              512.296,
              435.44701,
              519.68
            ],
            "text": "Interest"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          527.616,
          535.4898,
          534.976
        ],
        "id": "pdf-008-line-081",
        "source_page": 8,
        "text": "(1) Interest arising in a Contracting State and paid to a resident",
        "words": [
          {
            "bbox": [
              314.60625,
              527.616,
              323.18751,
              534.976
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.16104,
              527.616,
              351.94352,
              534.976
            ],
            "text": "Interest"
          },
          {
            "bbox": [
              353.91705,
              527.616,
              377.43961,
              534.976
            ],
            "text": "arising"
          },
          {
            "bbox": [
              379.41314,
              527.616,
              385.62936,
              534.976
            ],
            "text": "in"
          },
          {
            "bbox": [
              387.60289,
              527.616,
              391.89352,
              534.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              393.86705,
              527.616,
              435.74264,
              534.976
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              437.71617,
              527.616,
              456.50865,
              534.976
            ],
            "text": "State"
          },
          {
            "bbox": [
              458.48218,
              527.616,
              471.95332,
              534.976
            ],
            "text": "and"
          },
          {
            "bbox": [
              473.92685,
              527.616,
              489.4674,
              534.976
            ],
            "text": "paid"
          },
          {
            "bbox": [
              491.44093,
              527.616,
              498.54404,
              534.976
            ],
            "text": "to"
          },
          {
            "bbox": [
              500.51757,
              527.616,
              504.8082,
              534.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              506.78173,
              527.616,
              535.4898,
              534.976
            ],
            "text": "resident"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          537.184,
          535.48181,
          544.544
        ],
        "id": "pdf-008-line-083",
        "source_page": 8,
        "text": "of the other Contracting State may be taxed in that other State.",
        "words": [
          {
            "bbox": [
              306.11288,
              537.184,
              313.06418,
              544.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.64495,
              537.184,
              326.89487,
              544.544
            ],
            "text": "the"
          },
          {
            "bbox": [
              329.47564,
              537.184,
              347.97249,
              544.544
            ],
            "text": "other"
          },
          {
            "bbox": [
              350.55326,
              537.184,
              392.42885,
              544.544
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              395.00962,
              537.184,
              413.8021,
              544.544
            ],
            "text": "State"
          },
          {
            "bbox": [
              416.38287,
              537.184,
              431.48397,
              544.544
            ],
            "text": "may"
          },
          {
            "bbox": [
              434.06474,
              537.184,
              443.09344,
              544.544
            ],
            "text": "be"
          },
          {
            "bbox": [
              445.69019,
              537.184,
              465.66519,
              544.544
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              468.24596,
              537.184,
              474.46218,
              544.544
            ],
            "text": "in"
          },
          {
            "bbox": [
              477.04295,
              537.184,
              490.80972,
              544.544
            ],
            "text": "that"
          },
          {
            "bbox": [
              493.39049,
              537.184,
              511.88734,
              544.544
            ],
            "text": "other"
          },
          {
            "bbox": [
              514.46811,
              537.184,
              535.48181,
              544.544
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.59826,
          562.064,
          535.4898,
          569.432
        ],
        "id": "pdf-008-line-086",
        "source_page": 8,
        "text": "(2) However, such interest may also be taxed in the Contract-",
        "words": [
          {
            "bbox": [
              314.59826,
              562.072,
              323.17952,
              569.432
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.61647,
              562.072,
              359.49407,
              569.432
            ],
            "text": "However,"
          },
          {
            "bbox": [
              361.93102,
              562.064,
              379.10153,
              569.424
            ],
            "text": "such"
          },
          {
            "bbox": [
              381.53848,
              562.064,
              408.02533,
              569.424
            ],
            "text": "interest"
          },
          {
            "bbox": [
              410.46228,
              562.064,
              425.56338,
              569.424
            ],
            "text": "may"
          },
          {
            "bbox": [
              428.00033,
              562.064,
              442.646,
              569.424
            ],
            "text": "also"
          },
          {
            "bbox": [
              445.08295,
              562.064,
              454.11165,
              569.424
            ],
            "text": "be"
          },
          {
            "bbox": [
              456.55659,
              562.064,
              476.53159,
              569.424
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              478.96854,
              562.064,
              485.18476,
              569.424
            ],
            "text": "in"
          },
          {
            "bbox": [
              487.62171,
              562.064,
              498.87163,
              569.424
            ],
            "text": "the"
          },
          {
            "bbox": [
              501.30858,
              562.064,
              535.4898,
              569.424
            ],
            "text": "Contract-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          571.632,
          535.4898,
          578.992
        ],
        "id": "pdf-008-line-088",
        "source_page": 8,
        "text": "ing State in which it arises and according to the laws of that",
        "words": [
          {
            "bbox": [
              306.11288,
              571.632,
              316.91536,
              578.992
            ],
            "text": "ing"
          },
          {
            "bbox": [
              320.49488,
              571.632,
              339.28736,
              578.992
            ],
            "text": "State"
          },
          {
            "bbox": [
              342.86688,
              571.632,
              349.0831,
              578.992
            ],
            "text": "in"
          },
          {
            "bbox": [
              352.66262,
              571.632,
              373.66833,
              578.992
            ],
            "text": "which"
          },
          {
            "bbox": [
              377.24785,
              571.632,
              381.53848,
              578.992
            ],
            "text": "it"
          },
          {
            "bbox": [
              385.118,
              571.632,
              406.12371,
              578.992
            ],
            "text": "arises"
          },
          {
            "bbox": [
              409.70323,
              571.632,
              423.17437,
              578.992
            ],
            "text": "and"
          },
          {
            "bbox": [
              426.75389,
              571.632,
              462.41326,
              578.992
            ],
            "text": "according"
          },
          {
            "bbox": [
              465.99278,
              571.632,
              473.0879,
              578.992
            ],
            "text": "to"
          },
          {
            "bbox": [
              476.66742,
              571.632,
              487.91734,
              578.992
            ],
            "text": "the"
          },
          {
            "bbox": [
              491.49686,
              571.632,
              507.61269,
              578.992
            ],
            "text": "laws"
          },
          {
            "bbox": [
              511.19221,
              571.632,
              518.14351,
              578.992
            ],
            "text": "of"
          },
          {
            "bbox": [
              521.72303,
              571.632,
              535.4898,
              578.992
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          581.2,
          535.49779,
          588.56
        ],
        "id": "pdf-008-line-090",
        "source_page": 8,
        "text": "State, but if the beneficial owner of the interest is a resident of the",
        "words": [
          {
            "bbox": [
              306.11288,
              581.2,
              327.12658,
              588.56
            ],
            "text": "State,"
          },
          {
            "bbox": [
              328.94031,
              581.2,
              340.63767,
              588.56
            ],
            "text": "but"
          },
          {
            "bbox": [
              342.4514,
              581.2,
              346.59022,
              588.56
            ],
            "text": "if"
          },
          {
            "bbox": [
              348.40395,
              581.2,
              359.64588,
              588.56
            ],
            "text": "the"
          },
          {
            "bbox": [
              361.45961,
              581.2,
              395.48902,
              588.56
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              397.30275,
              581.2,
              419.33917,
              588.56
            ],
            "text": "owner"
          },
          {
            "bbox": [
              421.1529,
              581.2,
              428.1042,
              588.56
            ],
            "text": "of"
          },
          {
            "bbox": [
              429.91793,
              581.2,
              441.16785,
              588.56
            ],
            "text": "the"
          },
          {
            "bbox": [
              442.98158,
              581.2,
              469.46044,
              588.56
            ],
            "text": "interest"
          },
          {
            "bbox": [
              471.27417,
              581.2,
              477.04295,
              588.56
            ],
            "text": "is"
          },
          {
            "bbox": [
              478.85668,
              581.2,
              483.14731,
              588.56
            ],
            "text": "a"
          },
          {
            "bbox": [
              484.96104,
              581.2,
              513.66911,
              588.56
            ],
            "text": "resident"
          },
          {
            "bbox": [
              515.48284,
              581.2,
              522.43414,
              588.56
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.24787,
              581.2,
              535.49779,
              588.56
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          590.768,
          535.49779,
          598.128
        ],
        "id": "pdf-008-line-092",
        "source_page": 8,
        "text": "other Contracting State, the tax so charged shall not exceed",
        "words": [
          {
            "bbox": [
              306.12087,
              590.768,
              324.61772,
              598.128
            ],
            "text": "other"
          },
          {
            "bbox": [
              328.40498,
              590.768,
              370.26459,
              598.128
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              374.05185,
              590.768,
              395.06555,
              598.128
            ],
            "text": "State,"
          },
          {
            "bbox": [
              398.85281,
              590.768,
              410.10273,
              598.128
            ],
            "text": "the"
          },
          {
            "bbox": [
              413.88999,
              590.768,
              424.83629,
              598.128
            ],
            "text": "tax"
          },
          {
            "bbox": [
              428.62355,
              590.768,
              437.20481,
              598.128
            ],
            "text": "so"
          },
          {
            "bbox": [
              440.99207,
              590.768,
              470.2914,
              598.128
            ],
            "text": "charged"
          },
          {
            "bbox": [
              474.06268,
              590.768,
              490.33831,
              598.128
            ],
            "text": "shall"
          },
          {
            "bbox": [
              494.12557,
              590.768,
              505.67112,
              598.128
            ],
            "text": "not"
          },
          {
            "bbox": [
              509.45838,
              590.768,
              535.49779,
              598.128
            ],
            "text": "exceed"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          600.336,
          469.80401,
          607.696
        ],
        "id": "pdf-008-line-094",
        "source_page": 8,
        "text": "3 per cent of the gross amount of the interest.",
        "words": [
          {
            "bbox": [
              306.12087,
              600.336,
              310.56331,
              607.696
            ],
            "text": "3"
          },
          {
            "bbox": [
              312.78453,
              600.336,
              324.4739,
              607.696
            ],
            "text": "per"
          },
          {
            "bbox": [
              326.69512,
              600.336,
              342.23567,
              607.696
            ],
            "text": "cent"
          },
          {
            "bbox": [
              344.45689,
              600.336,
              351.40819,
              607.696
            ],
            "text": "of"
          },
          {
            "bbox": [
              353.62941,
              600.336,
              364.87134,
              607.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              367.09256,
              600.336,
              386.91575,
              607.696
            ],
            "text": "gross"
          },
          {
            "bbox": [
              389.13697,
              600.336,
              416.23106,
              607.696
            ],
            "text": "amount"
          },
          {
            "bbox": [
              418.45228,
              600.336,
              425.40358,
              607.696
            ],
            "text": "of"
          },
          {
            "bbox": [
              427.6248,
              600.336,
              438.87472,
              607.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.09594,
              600.336,
              469.80401,
              607.696
            ],
            "text": "interest."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          615.656,
          493.07089,
          623.016
        ],
        "id": "pdf-008-line-096",
        "source_page": 8,
        "text": "(3) Notwithstanding the provisions of paragraph 2,",
        "words": [
          {
            "bbox": [
              314.61424,
              615.656,
              323.18751,
              623.016
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.40873,
              615.656,
              383.85558,
              623.016
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              386.0768,
              615.656,
              397.32672,
              623.016
            ],
            "text": "the"
          },
          {
            "bbox": [
              399.54794,
              615.656,
              436.0942,
              623.016
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              438.31542,
              615.656,
              445.26672,
              623.016
            ],
            "text": "of"
          },
          {
            "bbox": [
              447.48794,
              615.656,
              484.18601,
              623.016
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              486.40723,
              615.656,
              493.07089,
              623.016
            ],
            "text": "2,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          629.304,
          535.49779,
          636.664
        ],
        "id": "pdf-008-line-098",
        "source_page": 8,
        "text": "a) interest arising in Romania and paid to the Government of the",
        "words": [
          {
            "bbox": [
              306.11288,
              629.304,
              312.47292,
              636.664
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              629.304,
              345.34378,
              636.664
            ],
            "text": "interest"
          },
          {
            "bbox": [
              347.25339,
              629.304,
              370.76796,
              636.664
            ],
            "text": "arising"
          },
          {
            "bbox": [
              372.67757,
              629.304,
              378.89379,
              636.664
            ],
            "text": "in"
          },
          {
            "bbox": [
              380.8034,
              629.304,
              412.47576,
              636.664
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              414.38537,
              629.304,
              427.85651,
              636.664
            ],
            "text": "and"
          },
          {
            "bbox": [
              429.76612,
              629.304,
              445.30667,
              636.664
            ],
            "text": "paid"
          },
          {
            "bbox": [
              447.21628,
              629.304,
              454.31939,
              636.664
            ],
            "text": "to"
          },
          {
            "bbox": [
              456.229,
              629.304,
              467.47892,
              636.664
            ],
            "text": "the"
          },
          {
            "bbox": [
              469.38853,
              629.304,
              513.47735,
              636.664
            ],
            "text": "Government"
          },
          {
            "bbox": [
              515.38696,
              629.304,
              522.33826,
              636.664
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.24787,
              629.304,
              535.49779,
              636.664
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          638.872,
          535.4898,
          646.232
        ],
        "id": "pdf-008-line-100",
        "source_page": 8,
        "text": "Federal Republic of Germany, the Deutsche Bundesbank, the",
        "words": [
          {
            "bbox": [
              318.86492,
              638.872,
              345.49559,
              646.232
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              347.37324,
              638.872,
              378.89379,
              646.232
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              380.77144,
              638.872,
              387.72274,
              646.232
            ],
            "text": "of"
          },
          {
            "bbox": [
              389.58441,
              638.872,
              424.36488,
              646.232
            ],
            "text": "Germany,"
          },
          {
            "bbox": [
              426.24253,
              638.872,
              437.49245,
              646.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              439.3701,
              638.872,
              473.26368,
              646.232
            ],
            "text": "Deutsche"
          },
          {
            "bbox": [
              475.14133,
              638.872,
              522.36223,
              646.232
            ],
            "text": "Bundesbank,"
          },
          {
            "bbox": [
              524.23988,
              638.872,
              535.4898,
              646.232
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          648.44,
          535.47382,
          655.8
        ],
        "id": "pdf-008-line-102",
        "source_page": 8,
        "text": "Kreditanstalt für Wiederaufbau or the Deutsche Investitions-",
        "words": [
          {
            "bbox": [
              318.85693,
              648.44,
              363.99244,
              655.8
            ],
            "text": "Kreditanstalt"
          },
          {
            "bbox": [
              366.72502,
              648.44,
              376.19317,
              655.8
            ],
            "text": "für"
          },
          {
            "bbox": [
              378.92575,
              648.44,
              428.64752,
              655.8
            ],
            "text": "Wiederaufbau"
          },
          {
            "bbox": [
              431.3801,
              648.44,
              438.62703,
              655.8
            ],
            "text": "or"
          },
          {
            "bbox": [
              441.35961,
              648.44,
              452.60953,
              655.8
            ],
            "text": "the"
          },
          {
            "bbox": [
              455.34211,
              648.44,
              489.23569,
              655.8
            ],
            "text": "Deutsche"
          },
          {
            "bbox": [
              491.96827,
              648.44,
              535.47382,
              655.8
            ],
            "text": "Investitions-"
          }
        ]
      },
      {
        "bbox": [
          318.84095,
          658.008,
          535.4898,
          665.368
        ],
        "id": "pdf-008-line-104",
        "source_page": 8,
        "text": "und Entwicklungsgesellschaft (DEG) and interest paid in con-",
        "words": [
          {
            "bbox": [
              318.84095,
              658.008,
              332.47988,
              665.368
            ],
            "text": "und"
          },
          {
            "bbox": [
              334.50934,
              658.008,
              424.46875,
              665.368
            ],
            "text": "Entwicklungsgesellschaft"
          },
          {
            "bbox": [
              426.49821,
              658.008,
              447.20829,
              665.368
            ],
            "text": "(DEG)"
          },
          {
            "bbox": [
              449.22976,
              658.008,
              462.7009,
              665.368
            ],
            "text": "and"
          },
          {
            "bbox": [
              464.73036,
              658.008,
              491.21721,
              665.368
            ],
            "text": "interest"
          },
          {
            "bbox": [
              493.24667,
              658.008,
              508.78722,
              665.368
            ],
            "text": "paid"
          },
          {
            "bbox": [
              510.81668,
              658.008,
              517.0329,
              665.368
            ],
            "text": "in"
          },
          {
            "bbox": [
              519.06236,
              658.008,
              535.4898,
              665.368
            ],
            "text": "con-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          667.576,
          535.4898,
          674.936
        ],
        "id": "pdf-008-line-106",
        "source_page": 8,
        "text": "sideration of a loan guaranteed by HERMES-Deckung shall",
        "words": [
          {
            "bbox": [
              318.85693,
              667.576,
              353.92504,
              674.936
            ],
            "text": "sideration"
          },
          {
            "bbox": [
              357.00918,
              667.576,
              363.96048,
              674.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              367.04462,
              667.576,
              371.33525,
              674.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              374.41939,
              667.576,
              389.5125,
              674.936
            ],
            "text": "loan"
          },
          {
            "bbox": [
              392.59664,
              667.576,
              433.14589,
              674.936
            ],
            "text": "guaranteed"
          },
          {
            "bbox": [
              436.23003,
              667.576,
              444.9631,
              674.936
            ],
            "text": "by"
          },
          {
            "bbox": [
              448.04724,
              667.576,
              516.13003,
              674.936
            ],
            "text": "HERMES-Deckung"
          },
          {
            "bbox": [
              519.21417,
              667.576,
              535.4898,
              674.936
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          677.144,
          429.26275,
          684.504
        ],
        "id": "pdf-008-line-108",
        "source_page": 8,
        "text": "be exempt from Romanian tax;",
        "words": [
          {
            "bbox": [
              318.85693,
              677.144,
              327.88563,
              684.504
            ],
            "text": "be"
          },
          {
            "bbox": [
              330.10685,
              677.144,
              356.89732,
              684.504
            ],
            "text": "exempt"
          },
          {
            "bbox": [
              359.11854,
              677.144,
              375.54598,
              684.504
            ],
            "text": "from"
          },
          {
            "bbox": [
              377.7672,
              677.144,
              413.87401,
              684.504
            ],
            "text": "Romanian"
          },
          {
            "bbox": [
              416.09523,
              677.144,
              429.26275,
              684.504
            ],
            "text": "tax;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          690.784,
          535.4898,
          698.152
        ],
        "id": "pdf-008-line-110",
        "source_page": 8,
        "text": "b) interest arising in the Federal Republic of Germany and paid",
        "words": [
          {
            "bbox": [
              306.11288,
              690.792,
              312.92036,
              698.152
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              690.792,
              345.34378,
              698.152
            ],
            "text": "interest"
          },
          {
            "bbox": [
              347.84465,
              690.792,
              371.36721,
              698.152
            ],
            "text": "arising"
          },
          {
            "bbox": [
              373.86808,
              690.792,
              380.0843,
              698.152
            ],
            "text": "in"
          },
          {
            "bbox": [
              382.58517,
              690.792,
              393.81911,
              698.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              396.31998,
              690.784,
              422.95065,
              698.144
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              425.45152,
              690.784,
              456.97207,
              698.144
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              459.47294,
              690.784,
              466.42424,
              698.144
            ],
            "text": "of"
          },
          {
            "bbox": [
              468.92511,
              690.784,
              501.48436,
              698.144
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              503.98523,
              690.784,
              517.45637,
              698.144
            ],
            "text": "and"
          },
          {
            "bbox": [
              519.94925,
              690.784,
              535.4898,
              698.144
            ],
            "text": "paid"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          700.352,
          535.49779,
          707.72
        ],
        "id": "pdf-008-line-112",
        "source_page": 8,
        "text": "to the Government of Romania shall be exempt from German",
        "words": [
          {
            "bbox": [
              318.85693,
              700.352,
              325.96004,
              707.712
            ],
            "text": "to"
          },
          {
            "bbox": [
              328.01347,
              700.352,
              339.26339,
              707.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              341.31682,
              700.352,
              385.42162,
              707.712
            ],
            "text": "Government"
          },
          {
            "bbox": [
              387.47505,
              700.352,
              394.42635,
              707.712
            ],
            "text": "of"
          },
          {
            "bbox": [
              396.47978,
              700.352,
              428.15214,
              707.712
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              430.19758,
              700.36,
              446.47321,
              707.72
            ],
            "text": "shall"
          },
          {
            "bbox": [
              448.52664,
              700.36,
              457.55534,
              707.72
            ],
            "text": "be"
          },
          {
            "bbox": [
              459.60877,
              700.36,
              486.39924,
              707.72
            ],
            "text": "exempt"
          },
          {
            "bbox": [
              488.45267,
              700.36,
              504.88011,
              707.72
            ],
            "text": "from"
          },
          {
            "bbox": [
              506.93354,
              700.36,
              535.49779,
              707.72
            ],
            "text": "German"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          709.92,
          535.49779,
          717.288
        ],
        "id": "pdf-008-line-114",
        "source_page": 8,
        "text": "tax if it is derived and beneficially owned by the Government",
        "words": [
          {
            "bbox": [
              318.86492,
              709.928,
              329.81122,
              717.288
            ],
            "text": "tax"
          },
          {
            "bbox": [
              332.16827,
              709.928,
              336.29111,
              717.288
            ],
            "text": "if"
          },
          {
            "bbox": [
              338.64816,
              709.92,
              342.93879,
              717.28
            ],
            "text": "it"
          },
          {
            "bbox": [
              345.29584,
              709.92,
              351.06462,
              717.28
            ],
            "text": "is"
          },
          {
            "bbox": [
              353.42167,
              709.92,
              379.90852,
              717.28
            ],
            "text": "derived"
          },
          {
            "bbox": [
              382.26557,
              709.92,
              395.73671,
              717.28
            ],
            "text": "and"
          },
          {
            "bbox": [
              398.09376,
              709.92,
              437.89195,
              717.28
            ],
            "text": "beneficially"
          },
          {
            "bbox": [
              440.22503,
              709.92,
              464.33885,
              717.28
            ],
            "text": "owned"
          },
          {
            "bbox": [
              466.6959,
              709.92,
              475.42897,
              717.28
            ],
            "text": "by"
          },
          {
            "bbox": [
              477.78602,
              709.92,
              489.03594,
              717.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              491.39299,
              709.92,
              535.49779,
              717.28
            ],
            "text": "Government"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          719.488,
          535.48181,
          726.848
        ],
        "id": "pdf-008-line-116",
        "source_page": 8,
        "text": "of Romania, an administrative-territorial unit or a local author-",
        "words": [
          {
            "bbox": [
              318.86492,
              719.488,
              325.81622,
              726.848
            ],
            "text": "of"
          },
          {
            "bbox": [
              327.70186,
              719.488,
              361.58745,
              726.848
            ],
            "text": "Romania,"
          },
          {
            "bbox": [
              363.47309,
              719.488,
              372.20616,
              726.848
            ],
            "text": "an"
          },
          {
            "bbox": [
              374.0918,
              719.488,
              458.57806,
              726.848
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              460.4637,
              719.488,
              473.63921,
              726.848
            ],
            "text": "unit"
          },
          {
            "bbox": [
              475.52485,
              719.488,
              482.77178,
              726.848
            ],
            "text": "or"
          },
          {
            "bbox": [
              484.65742,
              719.488,
              488.94805,
              726.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              490.83369,
              719.488,
              507.54877,
              726.848
            ],
            "text": "local"
          },
          {
            "bbox": [
              509.43441,
              719.488,
              535.48181,
              726.848
            ],
            "text": "author-"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          729.056,
          535.48181,
          736.416
        ],
        "id": "pdf-008-line-118",
        "source_page": 8,
        "text": "ity thereof or any agency or bank unit or institution of the",
        "words": [
          {
            "bbox": [
              318.84894,
              729.056,
              327.13457,
              736.416
            ],
            "text": "ity"
          },
          {
            "bbox": [
              330.68213,
              729.056,
              355.83465,
              736.416
            ],
            "text": "thereof"
          },
          {
            "bbox": [
              359.3902,
              729.056,
              366.63713,
              736.416
            ],
            "text": "or"
          },
          {
            "bbox": [
              370.18469,
              729.056,
              382.91276,
              736.416
            ],
            "text": "any"
          },
          {
            "bbox": [
              386.46032,
              729.056,
              412.35591,
              736.416
            ],
            "text": "agency"
          },
          {
            "bbox": [
              415.90347,
              729.056,
              423.1504,
              736.416
            ],
            "text": "or"
          },
          {
            "bbox": [
              426.69796,
              729.056,
              444.31591,
              736.416
            ],
            "text": "bank"
          },
          {
            "bbox": [
              447.86347,
              729.056,
              461.03898,
              736.416
            ],
            "text": "unit"
          },
          {
            "bbox": [
              464.58654,
              729.056,
              471.83347,
              736.416
            ],
            "text": "or"
          },
          {
            "bbox": [
              475.38103,
              729.056,
              510.18547,
              736.416
            ],
            "text": "institution"
          },
          {
            "bbox": [
              513.73303,
              729.056,
              520.68433,
              736.416
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.23189,
              729.056,
              535.48181,
              736.416
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          738.624,
          535.4898,
          745.984
        ],
        "id": "pdf-008-line-120",
        "source_page": 8,
        "text": "Government of Romania, an administrative-territorial unit or a",
        "words": [
          {
            "bbox": [
              318.84894,
              738.624,
              362.95374,
              745.984
            ],
            "text": "Government"
          },
          {
            "bbox": [
              364.91928,
              738.624,
              371.87058,
              745.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              373.83612,
              738.624,
              407.73769,
              745.984
            ],
            "text": "Romania,"
          },
          {
            "bbox": [
              409.70323,
              738.624,
              418.4363,
              745.984
            ],
            "text": "an"
          },
          {
            "bbox": [
              420.40184,
              738.624,
              504.88011,
              745.984
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              506.84565,
              738.624,
              520.02116,
              745.984
            ],
            "text": "unit"
          },
          {
            "bbox": [
              521.9867,
              738.624,
              529.23363,
              745.984
            ],
            "text": "or"
          },
          {
            "bbox": [
              531.19917,
              738.624,
              535.4898,
              745.984
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          748.192,
          535.4898,
          755.552
        ],
        "id": "pdf-008-line-122",
        "source_page": 8,
        "text": "local authority or if the debt-claims of a resident of Romania",
        "words": [
          {
            "bbox": [
              318.85693,
              748.192,
              335.57201,
              755.552
            ],
            "text": "local"
          },
          {
            "bbox": [
              338.08886,
              748.192,
              369.31378,
              755.552
            ],
            "text": "authority"
          },
          {
            "bbox": [
              371.83063,
              748.192,
              379.07756,
              755.552
            ],
            "text": "or"
          },
          {
            "bbox": [
              381.59441,
              748.192,
              385.73323,
              755.552
            ],
            "text": "if"
          },
          {
            "bbox": [
              388.24209,
              748.192,
              399.49201,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              402.00886,
              748.192,
              444.33988,
              755.552
            ],
            "text": "debt-claims"
          },
          {
            "bbox": [
              446.85673,
              748.192,
              453.80803,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              456.32488,
              748.192,
              460.61551,
              755.552
            ],
            "text": "a"
          },
          {
            "bbox": [
              463.13236,
              748.192,
              491.84043,
              755.552
            ],
            "text": "resident"
          },
          {
            "bbox": [
              494.35728,
              748.192,
              501.30858,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              503.81744,
              748.192,
              535.4898,
              755.552
            ],
            "text": "Romania"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          757.76,
          535.4898,
          765.12
        ],
        "id": "pdf-008-line-124",
        "source_page": 8,
        "text": "are warranted, insured or financed by a financial institution",
        "words": [
          {
            "bbox": [
              318.85693,
              757.76,
              330.09886,
              765.12
            ],
            "text": "are"
          },
          {
            "bbox": [
              333.31883,
              757.76,
              371.48706,
              765.12
            ],
            "text": "warranted,"
          },
          {
            "bbox": [
              374.70703,
              757.76,
              401.05006,
              765.12
            ],
            "text": "insured"
          },
          {
            "bbox": [
              404.27003,
              757.76,
              411.51696,
              765.12
            ],
            "text": "or"
          },
          {
            "bbox": [
              414.72894,
              757.76,
              445.3626,
              765.12
            ],
            "text": "financed"
          },
          {
            "bbox": [
              448.58257,
              757.76,
              457.31564,
              765.12
            ],
            "text": "by"
          },
          {
            "bbox": [
              460.53561,
              757.76,
              464.82624,
              765.12
            ],
            "text": "a"
          },
          {
            "bbox": [
              468.04621,
              757.76,
              497.48936,
              765.12
            ],
            "text": "financial"
          },
          {
            "bbox": [
              500.70933,
              757.76,
              535.4898,
              765.12
            ],
            "text": "institution"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          767.328,
          483.85842,
          774.688
        ],
        "id": "pdf-008-line-126",
        "source_page": 8,
        "text": "wholly owned by the Government of Romania.",
        "words": [
          {
            "bbox": [
              318.85693,
              767.328,
              341.48461,
              774.688
            ],
            "text": "wholly"
          },
          {
            "bbox": [
              343.70583,
              767.328,
              367.81965,
              774.688
            ],
            "text": "owned"
          },
          {
            "bbox": [
              370.04087,
              767.328,
              378.77394,
              774.688
            ],
            "text": "by"
          },
          {
            "bbox": [
              380.99516,
              767.328,
              392.24508,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              394.4663,
              767.328,
              438.5711,
              774.688
            ],
            "text": "Government"
          },
          {
            "bbox": [
              440.79232,
              767.328,
              447.74362,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.96484,
              767.328,
              483.85842,
              774.688
            ],
            "text": "Romania."
          }
        ]
      },
      {
        "bbox": [
          310.60377,
          79.856,
          531.93609,
          87.216
        ],
        "id": "pdf-009-line-004",
        "source_page": 9,
        "text": "(4) Notwithstanding the provisions of paragraph 2, if and as",
        "words": [
          {
            "bbox": [
              310.60377,
              79.856,
              319.20651,
              87.216
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              322.53066,
              79.856,
              381.10779,
              87.216
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              384.43194,
              79.856,
              395.71002,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              399.03417,
              79.856,
              435.59181,
              87.216
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              438.91596,
              79.856,
              445.88466,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.20881,
              79.856,
              485.99874,
              87.216
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              489.32289,
              79.856,
              496.00323,
              87.216
            ],
            "text": "2,"
          },
          {
            "bbox": [
              499.32738,
              79.856,
              503.47656,
              87.216
            ],
            "text": "if"
          },
          {
            "bbox": [
              506.80071,
              79.856,
              520.30557,
              87.216
            ],
            "text": "and"
          },
          {
            "bbox": [
              523.62972,
              79.856,
              531.93609,
              87.216
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          89.424,
          531.89604,
          96.784
        ],
        "id": "pdf-009-line-006",
        "source_page": 9,
        "text": "long as the Federal Republic of Germany, under its domestic",
        "words": [
          {
            "bbox": [
              302.16924,
              89.424,
              317.5965,
              96.784
            ],
            "text": "long"
          },
          {
            "bbox": [
              321.15294,
              89.424,
              329.45931,
              96.784
            ],
            "text": "as"
          },
          {
            "bbox": [
              333.09585,
              89.424,
              344.37393,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              348.01047,
              89.424,
              374.7078,
              96.784
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              378.34434,
              89.424,
              409.93578,
              96.784
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              413.57232,
              89.424,
              420.54102,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              424.17756,
              89.424,
              458.973,
              96.784
            ],
            "text": "Germany,"
          },
          {
            "bbox": [
              462.60954,
              89.424,
              483.23529,
              96.784
            ],
            "text": "under"
          },
          {
            "bbox": [
              486.87183,
              89.424,
              495.1782,
              96.784
            ],
            "text": "its"
          },
          {
            "bbox": [
              498.81474,
              89.424,
              531.89604,
              96.784
            ],
            "text": "domestic"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          98.992,
          531.91206,
          106.352
        ],
        "id": "pdf-009-line-008",
        "source_page": 9,
        "text": "legislation, levies no withholding tax on interest paid to a resident",
        "words": [
          {
            "bbox": [
              302.12919,
              98.992,
              340.24878,
              106.352
            ],
            "text": "legislation,"
          },
          {
            "bbox": [
              342.08307,
              98.992,
              362.25225,
              106.352
            ],
            "text": "levies"
          },
          {
            "bbox": [
              364.15062,
              98.992,
              373.20192,
              106.352
            ],
            "text": "no"
          },
          {
            "bbox": [
              375.10029,
              98.992,
              416.32776,
              106.352
            ],
            "text": "withholding"
          },
          {
            "bbox": [
              418.22613,
              98.992,
              429.19983,
              106.352
            ],
            "text": "tax"
          },
          {
            "bbox": [
              431.0982,
              98.992,
              440.1495,
              106.352
            ],
            "text": "on"
          },
          {
            "bbox": [
              442.04787,
              98.992,
              468.53694,
              106.352
            ],
            "text": "interest"
          },
          {
            "bbox": [
              470.43531,
              98.992,
              486.01476,
              106.352
            ],
            "text": "paid"
          },
          {
            "bbox": [
              487.91313,
              98.992,
              495.03402,
              106.352
            ],
            "text": "to"
          },
          {
            "bbox": [
              496.93239,
              98.992,
              501.23376,
              106.352
            ],
            "text": "a"
          },
          {
            "bbox": [
              503.13213,
              98.992,
              531.91206,
              106.352
            ],
            "text": "resident"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          108.56,
          531.91206,
          115.92
        ],
        "id": "pdf-009-line-010",
        "source_page": 9,
        "text": "of Romania, the percentage provided for in paragraph 2 shall be",
        "words": [
          {
            "bbox": [
              302.14521,
              108.56,
              309.11391,
              115.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              311.4288,
              108.56,
              345.32712,
              115.92
            ],
            "text": "Romania,"
          },
          {
            "bbox": [
              347.64201,
              108.56,
              358.92009,
              115.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              361.23498,
              108.56,
              401.73354,
              115.92
            ],
            "text": "percentage"
          },
          {
            "bbox": [
              404.04843,
              108.56,
              435.64788,
              115.92
            ],
            "text": "provided"
          },
          {
            "bbox": [
              437.96277,
              108.56,
              447.5988,
              115.92
            ],
            "text": "for"
          },
          {
            "bbox": [
              449.91369,
              108.56,
              456.14547,
              115.92
            ],
            "text": "in"
          },
          {
            "bbox": [
              458.36424,
              108.56,
              495.15417,
              115.92
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              497.46105,
              108.56,
              501.91461,
              115.92
            ],
            "text": "2"
          },
          {
            "bbox": [
              504.2295,
              108.56,
              520.54587,
              115.92
            ],
            "text": "shall"
          },
          {
            "bbox": [
              522.86076,
              108.56,
              531.91206,
              115.92
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          118.128,
          381.58038,
          125.488
        ],
        "id": "pdf-009-line-012",
        "source_page": 9,
        "text": "reduced to 0 per cent.",
        "words": [
          {
            "bbox": [
              302.14521,
              118.128,
              331.67007,
              125.488
            ],
            "text": "reduced"
          },
          {
            "bbox": [
              333.89685,
              118.128,
              341.01774,
              125.488
            ],
            "text": "to"
          },
          {
            "bbox": [
              343.24452,
              118.128,
              347.69808,
              125.488
            ],
            "text": "0"
          },
          {
            "bbox": [
              349.82874,
              118.128,
              361.54737,
              125.488
            ],
            "text": "per"
          },
          {
            "bbox": [
              363.77415,
              118.128,
              381.58038,
              125.488
            ],
            "text": "cent."
          }
        ]
      },
      {
        "bbox": [
          310.6278,
          131.776,
          531.864,
          139.136
        ],
        "id": "pdf-009-line-014",
        "source_page": 9,
        "text": "(5) The term “interest” as used in this Article means income",
        "words": [
          {
            "bbox": [
              310.6278,
              131.776,
              319.23054,
              139.136
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              322.45857,
              131.776,
              335.81124,
              139.136
            ],
            "text": "The"
          },
          {
            "bbox": [
              339.03927,
              131.776,
              355.36365,
              139.136
            ],
            "text": "term"
          },
          {
            "bbox": [
              358.58367,
              131.776,
              391.96134,
              139.136
            ],
            "text": "“interest”"
          },
          {
            "bbox": [
              395.10126,
              131.776,
              403.40763,
              139.136
            ],
            "text": "as"
          },
          {
            "bbox": [
              406.63566,
              131.776,
              424.14552,
              139.136
            ],
            "text": "used"
          },
          {
            "bbox": [
              427.37355,
              131.776,
              433.60533,
              139.136
            ],
            "text": "in"
          },
          {
            "bbox": [
              436.83336,
              131.776,
              449.59329,
              139.136
            ],
            "text": "this"
          },
          {
            "bbox": [
              452.82132,
              131.776,
              475.36146,
              139.136
            ],
            "text": "Article"
          },
          {
            "bbox": [
              478.58949,
              131.776,
              502.47531,
              139.136
            ],
            "text": "means"
          },
          {
            "bbox": [
              505.70334,
              131.776,
              531.864,
              139.136
            ],
            "text": "income"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          141.344,
          531.91206,
          148.704
        ],
        "id": "pdf-009-line-016",
        "source_page": 9,
        "text": "from debt-claims of every kind, whether or not secured by mort-",
        "words": [
          {
            "bbox": [
              302.09715,
              141.344,
              318.56571,
              148.704
            ],
            "text": "from"
          },
          {
            "bbox": [
              320.80851,
              141.344,
              363.23748,
              148.704
            ],
            "text": "debt-claims"
          },
          {
            "bbox": [
              365.48829,
              141.344,
              372.45699,
              148.704
            ],
            "text": "of"
          },
          {
            "bbox": [
              374.7078,
              141.344,
              393.98787,
              148.704
            ],
            "text": "every"
          },
          {
            "bbox": [
              396.23868,
              141.344,
              413.54028,
              148.704
            ],
            "text": "kind,"
          },
          {
            "bbox": [
              415.79109,
              141.344,
              444.555,
              148.704
            ],
            "text": "whether"
          },
          {
            "bbox": [
              446.80581,
              141.344,
              454.07088,
              148.704
            ],
            "text": "or"
          },
          {
            "bbox": [
              456.32169,
              141.344,
              467.89614,
              148.704
            ],
            "text": "not"
          },
          {
            "bbox": [
              470.14695,
              141.344,
              498.92688,
              148.704
            ],
            "text": "secured"
          },
          {
            "bbox": [
              501.17769,
              141.344,
              509.93262,
              148.704
            ],
            "text": "by"
          },
          {
            "bbox": [
              512.18343,
              141.344,
              531.91206,
              148.704
            ],
            "text": "mort-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          150.912,
          531.92808,
          158.272
        ],
        "id": "pdf-009-line-018",
        "source_page": 9,
        "text": "gage, and in particular, income from government securities and",
        "words": [
          {
            "bbox": [
              302.09715,
              150.912,
              322.12215,
              158.272
            ],
            "text": "gage,"
          },
          {
            "bbox": [
              324.78948,
              150.912,
              338.29434,
              158.272
            ],
            "text": "and"
          },
          {
            "bbox": [
              340.96167,
              150.912,
              347.19345,
              158.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              349.86078,
              150.912,
              385.60941,
              158.272
            ],
            "text": "particular,"
          },
          {
            "bbox": [
              388.27674,
              150.912,
              414.53352,
              158.272
            ],
            "text": "income"
          },
          {
            "bbox": [
              417.20085,
              150.912,
              433.58931,
              158.272
            ],
            "text": "from"
          },
          {
            "bbox": [
              436.24863,
              150.912,
              478.97397,
              158.272
            ],
            "text": "government"
          },
          {
            "bbox": [
              481.6413,
              150.912,
              515.75589,
              158.272
            ],
            "text": "securities"
          },
          {
            "bbox": [
              518.42322,
              150.912,
              531.92808,
              158.272
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          160.48,
          531.90405,
          167.84
        ],
        "id": "pdf-009-line-020",
        "source_page": 9,
        "text": "income from bonds or debentures, including premiums and",
        "words": [
          {
            "bbox": [
              302.16123,
              160.48,
              328.33791,
              167.84
            ],
            "text": "income"
          },
          {
            "bbox": [
              333.07983,
              160.48,
              349.54839,
              167.84
            ],
            "text": "from"
          },
          {
            "bbox": [
              354.2823,
              160.48,
              376.83846,
              167.84
            ],
            "text": "bonds"
          },
          {
            "bbox": [
              381.58038,
              160.48,
              388.84545,
              167.84
            ],
            "text": "or"
          },
          {
            "bbox": [
              393.58737,
              160.48,
              436.32072,
              167.84
            ],
            "text": "debentures,"
          },
          {
            "bbox": [
              441.06264,
              160.48,
              473.3109,
              167.84
            ],
            "text": "including"
          },
          {
            "bbox": [
              478.05282,
              160.48,
              513.65727,
              167.84
            ],
            "text": "premiums"
          },
          {
            "bbox": [
              518.39919,
              160.48,
              531.90405,
              167.84
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          170.048,
          531.90405,
          177.408
        ],
        "id": "pdf-009-line-022",
        "source_page": 9,
        "text": "prizes attaching to such securities, bonds or debentures. Penal-",
        "words": [
          {
            "bbox": [
              302.1372,
              170.048,
              323.48385,
              177.408
            ],
            "text": "prizes"
          },
          {
            "bbox": [
              325.85481,
              170.048,
              359.0082,
              177.408
            ],
            "text": "attaching"
          },
          {
            "bbox": [
              361.37916,
              170.048,
              368.50005,
              177.408
            ],
            "text": "to"
          },
          {
            "bbox": [
              370.87101,
              170.048,
              388.0845,
              177.408
            ],
            "text": "such"
          },
          {
            "bbox": [
              390.45546,
              170.048,
              426.79683,
              177.408
            ],
            "text": "securities,"
          },
          {
            "bbox": [
              429.16779,
              170.048,
              451.72395,
              177.408
            ],
            "text": "bonds"
          },
          {
            "bbox": [
              454.09491,
              170.048,
              461.35998,
              177.408
            ],
            "text": "or"
          },
          {
            "bbox": [
              463.73094,
              170.048,
              506.3922,
              177.408
            ],
            "text": "debentures."
          },
          {
            "bbox": [
              508.76316,
              170.048,
              531.90405,
              177.408
            ],
            "text": "Penal-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          179.616,
          531.89604,
          186.976
        ],
        "id": "pdf-009-line-024",
        "source_page": 9,
        "text": "ty charges for late payment shall not be regarded as interest for",
        "words": [
          {
            "bbox": [
              302.1372,
              179.616,
              308.66535,
              186.976
            ],
            "text": "ty"
          },
          {
            "bbox": [
              311.14845,
              179.616,
              339.77619,
              186.976
            ],
            "text": "charges"
          },
          {
            "bbox": [
              342.25929,
              179.616,
              351.89532,
              186.976
            ],
            "text": "for"
          },
          {
            "bbox": [
              354.37842,
              179.616,
              367.19442,
              186.976
            ],
            "text": "late"
          },
          {
            "bbox": [
              369.67752,
              179.616,
              400.83642,
              186.976
            ],
            "text": "payment"
          },
          {
            "bbox": [
              403.31952,
              179.616,
              419.63589,
              186.976
            ],
            "text": "shall"
          },
          {
            "bbox": [
              422.11899,
              179.616,
              433.69344,
              186.976
            ],
            "text": "not"
          },
          {
            "bbox": [
              436.17654,
              179.616,
              445.22784,
              186.976
            ],
            "text": "be"
          },
          {
            "bbox": [
              447.71094,
              179.616,
              480.04731,
              186.976
            ],
            "text": "regarded"
          },
          {
            "bbox": [
              482.43429,
              179.616,
              490.74066,
              186.976
            ],
            "text": "as"
          },
          {
            "bbox": [
              493.22376,
              179.616,
              519.77691,
              186.976
            ],
            "text": "interest"
          },
          {
            "bbox": [
              522.26001,
              179.616,
              531.89604,
              186.976
            ],
            "text": "for"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          189.184,
          396.24669,
          196.544
        ],
        "id": "pdf-009-line-026",
        "source_page": 9,
        "text": "the purpose of this Article.",
        "words": [
          {
            "bbox": [
              302.12919,
              189.184,
              313.40727,
              196.544
            ],
            "text": "the"
          },
          {
            "bbox": [
              315.63405,
              189.184,
              345.15891,
              196.544
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              347.38569,
              189.184,
              354.35439,
              196.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              356.58117,
              189.184,
              369.25299,
              196.544
            ],
            "text": "this"
          },
          {
            "bbox": [
              371.47977,
              189.184,
              396.24669,
              196.544
            ],
            "text": "Article."
          }
        ]
      },
      {
        "bbox": [
          310.6278,
          202.824,
          531.87201,
          210.192
        ],
        "id": "pdf-009-line-028",
        "source_page": 9,
        "text": "(6) The provisions of paragraphs 1 to 4 shall not apply if the",
        "words": [
          {
            "bbox": [
              310.6278,
              202.832,
              319.23054,
              210.192
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              322.2423,
              202.832,
              335.59497,
              210.192
            ],
            "text": "The"
          },
          {
            "bbox": [
              338.60673,
              202.832,
              375.24447,
              210.192
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              378.25623,
              202.832,
              385.22493,
              210.192
            ],
            "text": "of"
          },
          {
            "bbox": [
              388.23669,
              202.832,
              428.94351,
              210.192
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              431.95527,
              202.824,
              436.40883,
              210.184
            ],
            "text": "1"
          },
          {
            "bbox": [
              439.42059,
              202.824,
              446.54148,
              210.184
            ],
            "text": "to"
          },
          {
            "bbox": [
              449.55324,
              202.824,
              454.0068,
              210.184
            ],
            "text": "4"
          },
          {
            "bbox": [
              457.01856,
              202.824,
              473.33493,
              210.184
            ],
            "text": "shall"
          },
          {
            "bbox": [
              476.34669,
              202.824,
              487.92114,
              210.184
            ],
            "text": "not"
          },
          {
            "bbox": [
              490.9329,
              202.824,
              510.51735,
              210.184
            ],
            "text": "apply"
          },
          {
            "bbox": [
              513.43299,
              202.824,
              517.58217,
              210.184
            ],
            "text": "if"
          },
          {
            "bbox": [
              520.59393,
              202.824,
              531.87201,
              210.184
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          212.392,
          531.88002,
          219.752
        ],
        "id": "pdf-009-line-030",
        "source_page": 9,
        "text": "beneficial owner of the interest, being a resident of a Contracting",
        "words": [
          {
            "bbox": [
              302.10516,
              212.392,
              336.21975,
              219.752
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              338.27031,
              212.392,
              360.35388,
              219.752
            ],
            "text": "owner"
          },
          {
            "bbox": [
              362.40444,
              212.392,
              369.37314,
              219.752
            ],
            "text": "of"
          },
          {
            "bbox": [
              371.4237,
              212.392,
              382.70178,
              219.752
            ],
            "text": "the"
          },
          {
            "bbox": [
              384.75234,
              212.392,
              413.45217,
              219.752
            ],
            "text": "interest,"
          },
          {
            "bbox": [
              415.50273,
              212.392,
              435.38355,
              219.752
            ],
            "text": "being"
          },
          {
            "bbox": [
              437.43411,
              212.392,
              441.73548,
              219.752
            ],
            "text": "a"
          },
          {
            "bbox": [
              443.78604,
              212.392,
              472.56597,
              219.752
            ],
            "text": "resident"
          },
          {
            "bbox": [
              474.61653,
              212.392,
              481.58523,
              219.752
            ],
            "text": "of"
          },
          {
            "bbox": [
              483.63579,
              212.392,
              487.93716,
              219.752
            ],
            "text": "a"
          },
          {
            "bbox": [
              489.98772,
              212.392,
              531.88002,
              219.752
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          221.96,
          531.87201,
          229.32
        ],
        "id": "pdf-009-line-032",
        "source_page": 9,
        "text": "State, carries on business in the other Contracting State in which",
        "words": [
          {
            "bbox": [
              302.11317,
              221.96,
              323.17947,
              229.32
            ],
            "text": "State,"
          },
          {
            "bbox": [
              325.16595,
              221.96,
              349.18794,
              229.32
            ],
            "text": "carries"
          },
          {
            "bbox": [
              351.17442,
              221.96,
              360.22572,
              229.32
            ],
            "text": "on"
          },
          {
            "bbox": [
              362.2122,
              221.96,
              393.96384,
              229.32
            ],
            "text": "business"
          },
          {
            "bbox": [
              395.87022,
              221.96,
              402.102,
              229.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              404.08848,
              221.96,
              415.36656,
              229.32
            ],
            "text": "the"
          },
          {
            "bbox": [
              417.35304,
              221.96,
              435.89619,
              229.32
            ],
            "text": "other"
          },
          {
            "bbox": [
              437.88267,
              221.96,
              479.85507,
              229.32
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              481.84155,
              221.96,
              500.68107,
              229.32
            ],
            "text": "State"
          },
          {
            "bbox": [
              502.66755,
              221.96,
              508.83525,
              229.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              510.82173,
              221.96,
              531.87201,
              229.32
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          231.528,
          531.87201,
          238.888
        ],
        "id": "pdf-009-line-034",
        "source_page": 9,
        "text": "the interest arises, through a permanent establishment situated",
        "words": [
          {
            "bbox": [
              302.10516,
              231.528,
              313.38324,
              238.888
            ],
            "text": "the"
          },
          {
            "bbox": [
              316.17873,
              231.528,
              342.73188,
              238.888
            ],
            "text": "interest"
          },
          {
            "bbox": [
              345.52737,
              231.528,
              368.81244,
              238.888
            ],
            "text": "arises,"
          },
          {
            "bbox": [
              371.60793,
              231.528,
              399.26646,
              238.888
            ],
            "text": "through"
          },
          {
            "bbox": [
              402.06195,
              231.528,
              406.36332,
              238.888
            ],
            "text": "a"
          },
          {
            "bbox": [
              409.15881,
              231.528,
              447.73497,
              238.888
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              450.53046,
              231.528,
              500.52888,
              238.888
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              503.32437,
              231.528,
              531.87201,
              238.888
            ],
            "text": "situated"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          241.096,
          531.96012,
          248.456
        ],
        "id": "pdf-009-line-036",
        "source_page": 9,
        "text": "therein, or performs in that other State independent personal",
        "words": [
          {
            "bbox": [
              302.10516,
              241.096,
              328.8105,
              248.456
            ],
            "text": "therein,"
          },
          {
            "bbox": [
              332.64729,
              241.096,
              339.91236,
              248.456
            ],
            "text": "or"
          },
          {
            "bbox": [
              343.74915,
              241.096,
              375.93333,
              248.456
            ],
            "text": "performs"
          },
          {
            "bbox": [
              379.77012,
              241.096,
              386.0019,
              248.456
            ],
            "text": "in"
          },
          {
            "bbox": [
              389.83869,
              241.096,
              403.63992,
              248.456
            ],
            "text": "that"
          },
          {
            "bbox": [
              407.39661,
              241.096,
              425.93976,
              248.456
            ],
            "text": "other"
          },
          {
            "bbox": [
              429.77655,
              241.096,
              448.61607,
              248.456
            ],
            "text": "State"
          },
          {
            "bbox": [
              452.45286,
              241.096,
              497.26881,
              248.456
            ],
            "text": "independent"
          },
          {
            "bbox": [
              501.1056,
              241.096,
              531.96012,
              248.456
            ],
            "text": "personal"
          }
        ]
      },
      {
        "bbox": [
          302.19327,
          250.664,
          531.95211,
          258.024
        ],
        "id": "pdf-009-line-038",
        "source_page": 9,
        "text": "services from a fixed base situated therein, and the debt-claim in",
        "words": [
          {
            "bbox": [
              302.19327,
              250.664,
              331.4538,
              258.024
            ],
            "text": "services"
          },
          {
            "bbox": [
              333.48834,
              250.664,
              349.9569,
              258.024
            ],
            "text": "from"
          },
          {
            "bbox": [
              351.98343,
              250.664,
              356.2848,
              258.024
            ],
            "text": "a"
          },
          {
            "bbox": [
              358.31934,
              250.664,
              375.669,
              258.024
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              377.70354,
              250.664,
              395.06121,
              258.024
            ],
            "text": "base"
          },
          {
            "bbox": [
              397.09575,
              250.664,
              425.63538,
              258.024
            ],
            "text": "situated"
          },
          {
            "bbox": [
              427.66992,
              250.664,
              454.37526,
              258.024
            ],
            "text": "therein,"
          },
          {
            "bbox": [
              456.4098,
              250.664,
              469.91466,
              258.024
            ],
            "text": "and"
          },
          {
            "bbox": [
              471.9492,
              250.664,
              483.22728,
              258.024
            ],
            "text": "the"
          },
          {
            "bbox": [
              485.26182,
              250.664,
              523.6938,
              258.024
            ],
            "text": "debt-claim"
          },
          {
            "bbox": [
              525.72033,
              250.664,
              531.95211,
              258.024
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.18526,
          260.232,
          531.93609,
          267.592
        ],
        "id": "pdf-009-line-040",
        "source_page": 9,
        "text": "respect of which the interest is paid is effectively connected with",
        "words": [
          {
            "bbox": [
              302.18526,
              260.232,
              328.93866,
              267.592
            ],
            "text": "respect"
          },
          {
            "bbox": [
              331.06131,
              260.232,
              338.03001,
              267.592
            ],
            "text": "of"
          },
          {
            "bbox": [
              340.15266,
              260.232,
              361.20294,
              267.592
            ],
            "text": "which"
          },
          {
            "bbox": [
              363.32559,
              260.232,
              374.60367,
              267.592
            ],
            "text": "the"
          },
          {
            "bbox": [
              376.72632,
              260.232,
              403.27947,
              267.592
            ],
            "text": "interest"
          },
          {
            "bbox": [
              405.40212,
              260.232,
              411.18534,
              267.592
            ],
            "text": "is"
          },
          {
            "bbox": [
              413.30799,
              260.232,
              428.82336,
              267.592
            ],
            "text": "paid"
          },
          {
            "bbox": [
              430.94601,
              260.232,
              436.72923,
              267.592
            ],
            "text": "is"
          },
          {
            "bbox": [
              438.85188,
              260.232,
              474.88887,
              267.592
            ],
            "text": "effectively"
          },
          {
            "bbox": [
              477.01152,
              260.232,
              514.99494,
              267.592
            ],
            "text": "connected"
          },
          {
            "bbox": [
              517.11759,
              260.232,
              531.93609,
              267.592
            ],
            "text": "with"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          269.8,
          531.91206,
          277.16
        ],
        "id": "pdf-009-line-042",
        "source_page": 9,
        "text": "such permanent establishment or fixed base. In such case the",
        "words": [
          {
            "bbox": [
              302.09715,
              269.8,
              319.31064,
              277.16
            ],
            "text": "such"
          },
          {
            "bbox": [
              322.41852,
              269.8,
              360.99468,
              277.16
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              364.10256,
              269.8,
              414.10098,
              277.16
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              417.20886,
              269.8,
              424.47393,
              277.16
            ],
            "text": "or"
          },
          {
            "bbox": [
              427.58181,
              269.8,
              444.85938,
              277.16
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              447.96726,
              269.8,
              467.55171,
              277.16
            ],
            "text": "base."
          },
          {
            "bbox": [
              470.65959,
              269.8,
              477.18774,
              277.16
            ],
            "text": "In"
          },
          {
            "bbox": [
              480.29562,
              269.8,
              497.50911,
              277.16
            ],
            "text": "such"
          },
          {
            "bbox": [
              500.61699,
              269.8,
              517.5261,
              277.16
            ],
            "text": "case"
          },
          {
            "bbox": [
              520.63398,
              269.8,
              531.91206,
              277.16
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.09872,
          279.368,
          531.84992,
          286.728
        ],
        "id": "pdf-009-line-044",
        "source_page": 9,
        "text": "provisions of Article 7 or Article 14, as the case may be, shall apply.",
        "words": [
          {
            "bbox": [
              302.09872,
              279.368,
              337.77072,
              286.728
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              339.53472,
              279.368,
              346.33984,
              286.728
            ],
            "text": "of"
          },
          {
            "bbox": [
              348.10384,
              279.368,
              370.03232,
              286.728
            ],
            "text": "Article"
          },
          {
            "bbox": [
              371.79632,
              279.368,
              376.15536,
              286.728
            ],
            "text": "7"
          },
          {
            "bbox": [
              377.91936,
              279.368,
              385.01456,
              286.728
            ],
            "text": "or"
          },
          {
            "bbox": [
              386.77856,
              279.368,
              408.75408,
              286.728
            ],
            "text": "Article"
          },
          {
            "bbox": [
              410.51808,
              279.368,
              420.93744,
              286.728
            ],
            "text": "14,"
          },
          {
            "bbox": [
              422.70144,
              279.368,
              430.808,
              286.728
            ],
            "text": "as"
          },
          {
            "bbox": [
              432.572,
              279.368,
              443.56368,
              286.728
            ],
            "text": "the"
          },
          {
            "bbox": [
              445.32768,
              279.368,
              461.80736,
              286.728
            ],
            "text": "case"
          },
          {
            "bbox": [
              463.57136,
              279.368,
              478.34976,
              286.728
            ],
            "text": "may"
          },
          {
            "bbox": [
              480.11376,
              279.368,
              491.11328,
              286.728
            ],
            "text": "be,"
          },
          {
            "bbox": [
              492.87728,
              279.368,
              508.75328,
              286.728
            ],
            "text": "shall"
          },
          {
            "bbox": [
              510.61136,
              279.368,
              531.84992,
              286.728
            ],
            "text": "apply."
          }
        ]
      },
      {
        "bbox": [
          310.60377,
          293.016,
          531.91206,
          300.376
        ],
        "id": "pdf-009-line-046",
        "source_page": 9,
        "text": "(7) Interest shall be deemed to arise in a Contracting State",
        "words": [
          {
            "bbox": [
              310.60377,
              293.016,
              319.20651,
              300.376
            ],
            "text": "(7)"
          },
          {
            "bbox": [
              322.78698,
              293.016,
              349.6365,
              300.376
            ],
            "text": "Interest"
          },
          {
            "bbox": [
              353.21697,
              293.016,
              369.53334,
              300.376
            ],
            "text": "shall"
          },
          {
            "bbox": [
              373.11381,
              293.016,
              382.16511,
              300.376
            ],
            "text": "be"
          },
          {
            "bbox": [
              385.74558,
              293.016,
              414.97407,
              300.376
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              418.55454,
              293.016,
              425.67543,
              300.376
            ],
            "text": "to"
          },
          {
            "bbox": [
              429.19182,
              293.016,
              446.24511,
              300.376
            ],
            "text": "arise"
          },
          {
            "bbox": [
              449.82558,
              293.016,
              456.05736,
              300.376
            ],
            "text": "in"
          },
          {
            "bbox": [
              459.63783,
              293.016,
              463.9392,
              300.376
            ],
            "text": "a"
          },
          {
            "bbox": [
              467.51967,
              293.016,
              509.49207,
              300.376
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              513.07254,
              293.016,
              531.91206,
              300.376
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          302.584,
          531.90405,
          309.944
        ],
        "id": "pdf-009-line-048",
        "source_page": 9,
        "text": "when the payer is a resident of that State. Where, however, the",
        "words": [
          {
            "bbox": [
              302.14521,
              302.584,
              321.41727,
              309.944
            ],
            "text": "when"
          },
          {
            "bbox": [
              324.02853,
              302.584,
              335.30661,
              309.944
            ],
            "text": "the"
          },
          {
            "bbox": [
              337.97394,
              302.584,
              357.99894,
              309.944
            ],
            "text": "payer"
          },
          {
            "bbox": [
              360.66627,
              302.584,
              366.44949,
              309.944
            ],
            "text": "is"
          },
          {
            "bbox": [
              369.11682,
              302.584,
              373.41819,
              309.944
            ],
            "text": "a"
          },
          {
            "bbox": [
              376.08552,
              302.584,
              404.86545,
              309.944
            ],
            "text": "resident"
          },
          {
            "bbox": [
              407.53278,
              302.584,
              414.50148,
              309.944
            ],
            "text": "of"
          },
          {
            "bbox": [
              417.16881,
              302.584,
              430.97004,
              309.944
            ],
            "text": "that"
          },
          {
            "bbox": [
              433.63737,
              302.584,
              454.6476,
              309.944
            ],
            "text": "State."
          },
          {
            "bbox": [
              457.31493,
              302.584,
              482.67459,
              309.944
            ],
            "text": "Where,"
          },
          {
            "bbox": [
              485.34192,
              302.584,
              517.95864,
              309.944
            ],
            "text": "however,"
          },
          {
            "bbox": [
              520.62597,
              302.584,
              531.90405,
              309.944
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          312.152,
          531.90405,
          319.512
        ],
        "id": "pdf-009-line-050",
        "source_page": 9,
        "text": "person paying the interest, whether he is a resident of a Con-",
        "words": [
          {
            "bbox": [
              302.1372,
              312.152,
              326.91213,
              319.512
            ],
            "text": "person"
          },
          {
            "bbox": [
              330.14817,
              312.152,
              353.96991,
              319.512
            ],
            "text": "paying"
          },
          {
            "bbox": [
              357.20595,
              312.152,
              368.48403,
              319.512
            ],
            "text": "the"
          },
          {
            "bbox": [
              371.72007,
              312.152,
              400.5,
              319.512
            ],
            "text": "interest,"
          },
          {
            "bbox": [
              403.73604,
              312.152,
              432.49995,
              319.512
            ],
            "text": "whether"
          },
          {
            "bbox": [
              435.73599,
              312.152,
              444.49092,
              319.512
            ],
            "text": "he"
          },
          {
            "bbox": [
              447.72696,
              312.152,
              453.51018,
              319.512
            ],
            "text": "is"
          },
          {
            "bbox": [
              456.66612,
              312.152,
              460.96749,
              319.512
            ],
            "text": "a"
          },
          {
            "bbox": [
              464.20353,
              312.152,
              492.98346,
              319.512
            ],
            "text": "resident"
          },
          {
            "bbox": [
              496.2195,
              312.152,
              503.1882,
              319.512
            ],
            "text": "of"
          },
          {
            "bbox": [
              506.42424,
              312.152,
              510.72561,
              319.512
            ],
            "text": "a"
          },
          {
            "bbox": [
              513.96165,
              312.152,
              531.90405,
              319.512
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          321.72,
          531.89604,
          329.08
        ],
        "id": "pdf-009-line-052",
        "source_page": 9,
        "text": "tracting State or not, has in a Contracting State a permanent",
        "words": [
          {
            "bbox": [
              302.1372,
              321.72,
              329.28309,
              329.08
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              332.87157,
              321.72,
              351.639,
              329.08
            ],
            "text": "State"
          },
          {
            "bbox": [
              355.22748,
              321.72,
              362.49255,
              329.08
            ],
            "text": "or"
          },
          {
            "bbox": [
              366.08103,
              321.72,
              379.88226,
              329.08
            ],
            "text": "not,"
          },
          {
            "bbox": [
              383.47074,
              321.72,
              396.23067,
              329.08
            ],
            "text": "has"
          },
          {
            "bbox": [
              399.81915,
              321.72,
              406.05093,
              329.08
            ],
            "text": "in"
          },
          {
            "bbox": [
              409.63941,
              321.72,
              413.94078,
              329.08
            ],
            "text": "a"
          },
          {
            "bbox": [
              417.52926,
              321.72,
              459.50166,
              329.08
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              463.09014,
              321.72,
              481.84155,
              329.08
            ],
            "text": "State"
          },
          {
            "bbox": [
              485.43003,
              321.72,
              489.7314,
              329.08
            ],
            "text": "a"
          },
          {
            "bbox": [
              493.31988,
              321.72,
              531.89604,
              329.08
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          331.288,
          531.88002,
          338.648
        ],
        "id": "pdf-009-line-054",
        "source_page": 9,
        "text": "establishment or a fixed base in connection with which the",
        "words": [
          {
            "bbox": [
              302.12919,
              331.288,
              352.12761,
              338.648
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              356.62923,
              331.288,
              363.8943,
              338.648
            ],
            "text": "or"
          },
          {
            "bbox": [
              368.31582,
              331.288,
              372.61719,
              338.648
            ],
            "text": "a"
          },
          {
            "bbox": [
              377.11881,
              331.288,
              394.46847,
              338.648
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              398.97009,
              331.288,
              416.32776,
              338.648
            ],
            "text": "base"
          },
          {
            "bbox": [
              420.82938,
              331.288,
              427.06116,
              338.648
            ],
            "text": "in"
          },
          {
            "bbox": [
              431.56278,
              331.288,
              471.32442,
              338.648
            ],
            "text": "connection"
          },
          {
            "bbox": [
              475.82604,
              331.288,
              490.64454,
              338.648
            ],
            "text": "with"
          },
          {
            "bbox": [
              495.14616,
              331.288,
              516.10032,
              338.648
            ],
            "text": "which"
          },
          {
            "bbox": [
              520.60194,
              331.288,
              531.88002,
              338.648
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          340.856,
          531.864,
          348.216
        ],
        "id": "pdf-009-line-056",
        "source_page": 9,
        "text": "indebtedness on which the interest is paid was incurred, and",
        "words": [
          {
            "bbox": [
              302.11317,
              340.856,
              350.48556,
              348.216
            ],
            "text": "indebtedness"
          },
          {
            "bbox": [
              354.13011,
              340.856,
              363.18141,
              348.216
            ],
            "text": "on"
          },
          {
            "bbox": [
              366.82596,
              340.856,
              387.87624,
              348.216
            ],
            "text": "which"
          },
          {
            "bbox": [
              391.52079,
              340.856,
              402.79887,
              348.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              406.3473,
              340.856,
              432.90045,
              348.216
            ],
            "text": "interest"
          },
          {
            "bbox": [
              436.545,
              340.856,
              442.32822,
              348.216
            ],
            "text": "is"
          },
          {
            "bbox": [
              445.97277,
              340.856,
              461.55222,
              348.216
            ],
            "text": "paid"
          },
          {
            "bbox": [
              465.19677,
              340.856,
              479.56671,
              348.216
            ],
            "text": "was"
          },
          {
            "bbox": [
              483.21126,
              340.856,
              514.81071,
              348.216
            ],
            "text": "incurred,"
          },
          {
            "bbox": [
              518.45526,
              340.856,
              531.864,
              348.216
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          350.416,
          531.9441,
          357.784
        ],
        "id": "pdf-009-line-058",
        "source_page": 9,
        "text": "such interest is borne by such permanent establishment or fixed",
        "words": [
          {
            "bbox": [
              302.09715,
              350.424,
              319.31064,
              357.784
            ],
            "text": "such"
          },
          {
            "bbox": [
              321.58548,
              350.424,
              348.13863,
              357.784
            ],
            "text": "interest"
          },
          {
            "bbox": [
              350.41347,
              350.424,
              356.19669,
              357.784
            ],
            "text": "is"
          },
          {
            "bbox": [
              358.47153,
              350.424,
              379.24146,
              357.784
            ],
            "text": "borne"
          },
          {
            "bbox": [
              381.5163,
              350.424,
              390.27123,
              357.784
            ],
            "text": "by"
          },
          {
            "bbox": [
              392.54607,
              350.424,
              409.75956,
              357.784
            ],
            "text": "such"
          },
          {
            "bbox": [
              411.93027,
              350.416,
              450.50643,
              357.776
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              452.78127,
              350.416,
              502.77969,
              357.776
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              505.05453,
              350.416,
              512.3196,
              357.776
            ],
            "text": "or"
          },
          {
            "bbox": [
              514.59444,
              350.416,
              531.9441,
              357.776
            ],
            "text": "fixed"
          }
        ]
      },
      {
        "bbox": [
          302.17725,
          359.984,
          531.93609,
          367.344
        ],
        "id": "pdf-009-line-060",
        "source_page": 9,
        "text": "base, then such interest shall be deemed to arise in the State in",
        "words": [
          {
            "bbox": [
              302.17725,
              359.984,
              321.67359,
              367.344
            ],
            "text": "base,"
          },
          {
            "bbox": [
              324.13266,
              359.984,
              339.8643,
              367.344
            ],
            "text": "then"
          },
          {
            "bbox": [
              342.32337,
              359.984,
              359.53686,
              367.344
            ],
            "text": "such"
          },
          {
            "bbox": [
              361.99593,
              359.984,
              388.54908,
              367.344
            ],
            "text": "interest"
          },
          {
            "bbox": [
              391.00815,
              359.984,
              407.32452,
              367.344
            ],
            "text": "shall"
          },
          {
            "bbox": [
              409.78359,
              359.984,
              418.83489,
              367.344
            ],
            "text": "be"
          },
          {
            "bbox": [
              421.19784,
              359.984,
              450.42633,
              367.344
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              452.8854,
              359.984,
              460.00629,
              367.344
            ],
            "text": "to"
          },
          {
            "bbox": [
              462.46536,
              359.984,
              479.51865,
              367.344
            ],
            "text": "arise"
          },
          {
            "bbox": [
              481.97772,
              359.984,
              488.2095,
              367.344
            ],
            "text": "in"
          },
          {
            "bbox": [
              490.66857,
              359.984,
              501.94665,
              367.344
            ],
            "text": "the"
          },
          {
            "bbox": [
              504.40572,
              359.984,
              523.24524,
              367.344
            ],
            "text": "State"
          },
          {
            "bbox": [
              525.70431,
              359.984,
              531.93609,
              367.344
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          369.552,
          519.34437,
          376.912
        ],
        "id": "pdf-009-line-062",
        "source_page": 9,
        "text": "which the permanent establishment or fixed base is situated.",
        "words": [
          {
            "bbox": [
              302.16924,
              369.552,
              323.14743,
              376.912
            ],
            "text": "which"
          },
          {
            "bbox": [
              325.37421,
              369.552,
              336.65229,
              376.912
            ],
            "text": "the"
          },
          {
            "bbox": [
              338.87907,
              369.552,
              377.45523,
              376.912
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              379.68201,
              369.552,
              429.68043,
              376.912
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              431.90721,
              369.552,
              439.08417,
              376.912
            ],
            "text": "or"
          },
          {
            "bbox": [
              441.31095,
              369.552,
              458.66061,
              376.912
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              460.88739,
              369.552,
              478.24506,
              376.912
            ],
            "text": "base"
          },
          {
            "bbox": [
              480.47184,
              369.552,
              486.25506,
              376.912
            ],
            "text": "is"
          },
          {
            "bbox": [
              488.48184,
              369.552,
              519.34437,
              376.912
            ],
            "text": "situated."
          }
        ]
      },
      {
        "bbox": [
          310.67586,
          392.768,
          531.90405,
          400.128
        ],
        "id": "pdf-009-line-065",
        "source_page": 9,
        "text": "(8) Where, by reason of a special relationship between the",
        "words": [
          {
            "bbox": [
              310.67586,
              392.768,
              319.2786,
              400.128
            ],
            "text": "(8)"
          },
          {
            "bbox": [
              323.11539,
              392.768,
              348.38694,
              400.128
            ],
            "text": "Where,"
          },
          {
            "bbox": [
              352.22373,
              392.768,
              360.97866,
              400.128
            ],
            "text": "by"
          },
          {
            "bbox": [
              364.81545,
              392.768,
              389.14182,
              400.128
            ],
            "text": "reason"
          },
          {
            "bbox": [
              392.97861,
              392.768,
              399.94731,
              400.128
            ],
            "text": "of"
          },
          {
            "bbox": [
              403.7841,
              392.768,
              408.08547,
              400.128
            ],
            "text": "a"
          },
          {
            "bbox": [
              411.92226,
              392.768,
              437.13774,
              400.128
            ],
            "text": "special"
          },
          {
            "bbox": [
              440.97453,
              392.768,
              482.25807,
              400.128
            ],
            "text": "relationship"
          },
          {
            "bbox": [
              486.09486,
              392.768,
              516.78918,
              400.128
            ],
            "text": "between"
          },
          {
            "bbox": [
              520.62597,
              392.768,
              531.90405,
              400.128
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          402.336,
          531.88002,
          409.696
        ],
        "id": "pdf-009-line-067",
        "source_page": 9,
        "text": "payer and the beneficial owner or between both of them and",
        "words": [
          {
            "bbox": [
              302.1372,
              402.336,
              322.1622,
              409.696
            ],
            "text": "payer"
          },
          {
            "bbox": [
              325.7667,
              402.336,
              339.27156,
              409.696
            ],
            "text": "and"
          },
          {
            "bbox": [
              342.87606,
              402.336,
              354.15414,
              409.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              357.75864,
              402.336,
              391.78512,
              409.696
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              395.38962,
              402.336,
              417.47319,
              409.696
            ],
            "text": "owner"
          },
          {
            "bbox": [
              421.07769,
              402.336,
              428.34276,
              409.696
            ],
            "text": "or"
          },
          {
            "bbox": [
              431.94726,
              402.336,
              462.64158,
              409.696
            ],
            "text": "between"
          },
          {
            "bbox": [
              466.24608,
              402.336,
              482.57046,
              409.696
            ],
            "text": "both"
          },
          {
            "bbox": [
              486.17496,
              402.336,
              493.14366,
              409.696
            ],
            "text": "of"
          },
          {
            "bbox": [
              496.66806,
              402.336,
              514.77867,
              409.696
            ],
            "text": "them"
          },
          {
            "bbox": [
              518.37516,
              402.336,
              531.88002,
              409.696
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          411.904,
          531.87201,
          419.264
        ],
        "id": "pdf-009-line-069",
        "source_page": 9,
        "text": "some other person, the amount of the interest, having regard to",
        "words": [
          {
            "bbox": [
              302.11317,
              411.904,
              321.8418,
              419.264
            ],
            "text": "some"
          },
          {
            "bbox": [
              324.35694,
              411.904,
              342.90009,
              419.264
            ],
            "text": "other"
          },
          {
            "bbox": [
              345.41523,
              411.904,
              372.41694,
              419.264
            ],
            "text": "person,"
          },
          {
            "bbox": [
              374.93208,
              411.904,
              386.21016,
              419.264
            ],
            "text": "the"
          },
          {
            "bbox": [
              388.7253,
              411.904,
              415.81512,
              419.264
            ],
            "text": "amount"
          },
          {
            "bbox": [
              418.33026,
              411.904,
              425.29896,
              419.264
            ],
            "text": "of"
          },
          {
            "bbox": [
              427.8141,
              411.904,
              439.09218,
              419.264
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.60732,
              411.904,
              470.38725,
              419.264
            ],
            "text": "interest,"
          },
          {
            "bbox": [
              472.90239,
              411.904,
              496.49184,
              419.264
            ],
            "text": "having"
          },
          {
            "bbox": [
              499.00698,
              411.904,
              522.23598,
              419.264
            ],
            "text": "regard"
          },
          {
            "bbox": [
              524.75112,
              411.904,
              531.87201,
              419.264
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          421.472,
          531.864,
          428.832
        ],
        "id": "pdf-009-line-071",
        "source_page": 9,
        "text": "the debt-claim for which it is paid, exceeds the amount which",
        "words": [
          {
            "bbox": [
              302.10516,
              421.472,
              313.38324,
              428.832
            ],
            "text": "the"
          },
          {
            "bbox": [
              316.58724,
              421.472,
              355.01922,
              428.832
            ],
            "text": "debt-claim"
          },
          {
            "bbox": [
              358.21521,
              421.472,
              367.85124,
              428.832
            ],
            "text": "for"
          },
          {
            "bbox": [
              371.05524,
              421.472,
              392.10552,
              428.832
            ],
            "text": "which"
          },
          {
            "bbox": [
              395.30952,
              421.472,
              399.61089,
              428.832
            ],
            "text": "it"
          },
          {
            "bbox": [
              402.7428,
              421.472,
              408.52602,
              428.832
            ],
            "text": "is"
          },
          {
            "bbox": [
              411.73002,
              421.472,
              429.53625,
              428.832
            ],
            "text": "paid,"
          },
          {
            "bbox": [
              432.74025,
              421.472,
              462.84984,
              428.832
            ],
            "text": "exceeds"
          },
          {
            "bbox": [
              466.05384,
              421.472,
              477.33192,
              428.832
            ],
            "text": "the"
          },
          {
            "bbox": [
              480.53592,
              421.472,
              507.68982,
              428.832
            ],
            "text": "amount"
          },
          {
            "bbox": [
              510.89382,
              421.472,
              531.864,
              428.832
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          431.04,
          531.91206,
          438.4
        ],
        "id": "pdf-009-line-073",
        "source_page": 9,
        "text": "would have been agreed upon by the payer and the beneficial",
        "words": [
          {
            "bbox": [
              302.09715,
              431.04,
              323.74017,
              438.4
            ],
            "text": "would"
          },
          {
            "bbox": [
              326.86407,
              431.04,
              343.92537,
              438.4
            ],
            "text": "have"
          },
          {
            "bbox": [
              347.04927,
              431.04,
              364.8555,
              438.4
            ],
            "text": "been"
          },
          {
            "bbox": [
              367.9794,
              431.04,
              392.89851,
              438.4
            ],
            "text": "agreed"
          },
          {
            "bbox": [
              396.02241,
              431.04,
              414.2772,
              438.4
            ],
            "text": "upon"
          },
          {
            "bbox": [
              417.4011,
              431.04,
              426.15603,
              438.4
            ],
            "text": "by"
          },
          {
            "bbox": [
              429.27993,
              431.04,
              440.49393,
              438.4
            ],
            "text": "the"
          },
          {
            "bbox": [
              443.61783,
              431.04,
              463.64283,
              438.4
            ],
            "text": "payer"
          },
          {
            "bbox": [
              466.76673,
              431.04,
              480.27159,
              438.4
            ],
            "text": "and"
          },
          {
            "bbox": [
              483.39549,
              431.04,
              494.67357,
              438.4
            ],
            "text": "the"
          },
          {
            "bbox": [
              497.79747,
              431.04,
              531.91206,
              438.4
            ],
            "text": "beneficial"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          440.608,
          531.90405,
          447.968
        ],
        "id": "pdf-009-line-075",
        "source_page": 9,
        "text": "owner in the absence of such relationship, the provisions of this",
        "words": [
          {
            "bbox": [
              302.14521,
              440.608,
              324.22878,
              447.968
            ],
            "text": "owner"
          },
          {
            "bbox": [
              326.61576,
              440.608,
              332.84754,
              447.968
            ],
            "text": "in"
          },
          {
            "bbox": [
              335.29059,
              440.608,
              346.56867,
              447.968
            ],
            "text": "the"
          },
          {
            "bbox": [
              349.01172,
              440.608,
              379.42569,
              447.968
            ],
            "text": "absence"
          },
          {
            "bbox": [
              381.86874,
              440.608,
              388.83744,
              447.968
            ],
            "text": "of"
          },
          {
            "bbox": [
              391.28049,
              440.608,
              408.49398,
              447.968
            ],
            "text": "such"
          },
          {
            "bbox": [
              410.93703,
              440.608,
              454.4874,
              447.968
            ],
            "text": "relationship,"
          },
          {
            "bbox": [
              456.93045,
              440.608,
              468.20853,
              447.968
            ],
            "text": "the"
          },
          {
            "bbox": [
              470.65158,
              440.608,
              507.28932,
              447.968
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              509.73237,
              440.608,
              516.70107,
              447.968
            ],
            "text": "of"
          },
          {
            "bbox": [
              519.14412,
              440.608,
              531.90405,
              447.968
            ],
            "text": "this"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          450.176,
          531.92007,
          457.536
        ],
        "id": "pdf-009-line-077",
        "source_page": 9,
        "text": "Article shall apply only to the last-mentioned amount. In such",
        "words": [
          {
            "bbox": [
              302.1372,
              450.176,
              324.67734,
              457.536
            ],
            "text": "Article"
          },
          {
            "bbox": [
              328.10562,
              450.176,
              344.42199,
              457.536
            ],
            "text": "shall"
          },
          {
            "bbox": [
              347.91435,
              450.176,
              367.4988,
              457.536
            ],
            "text": "apply"
          },
          {
            "bbox": [
              370.99116,
              450.176,
              385.82568,
              457.536
            ],
            "text": "only"
          },
          {
            "bbox": [
              389.31804,
              450.176,
              396.43893,
              457.536
            ],
            "text": "to"
          },
          {
            "bbox": [
              399.93129,
              450.176,
              411.20937,
              457.536
            ],
            "text": "the"
          },
          {
            "bbox": [
              414.70173,
              450.176,
              468.32067,
              457.536
            ],
            "text": "last-mentioned"
          },
          {
            "bbox": [
              471.81303,
              450.176,
              501.19371,
              457.536
            ],
            "text": "amount."
          },
          {
            "bbox": [
              504.68607,
              450.176,
              511.21422,
              457.536
            ],
            "text": "In"
          },
          {
            "bbox": [
              514.70658,
              450.176,
              531.92007,
              457.536
            ],
            "text": "such"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          459.744,
          531.88803,
          467.104
        ],
        "id": "pdf-009-line-079",
        "source_page": 9,
        "text": "case, the excess part of the payments shall remain taxable",
        "words": [
          {
            "bbox": [
              302.15322,
              459.744,
              321.28911,
              467.104
            ],
            "text": "case,"
          },
          {
            "bbox": [
              325.73466,
              459.744,
              337.01274,
              467.104
            ],
            "text": "the"
          },
          {
            "bbox": [
              341.45829,
              459.744,
              366.44148,
              467.104
            ],
            "text": "excess"
          },
          {
            "bbox": [
              370.88703,
              459.744,
              385.12881,
              467.104
            ],
            "text": "part"
          },
          {
            "bbox": [
              389.57436,
              459.744,
              396.54306,
              467.104
            ],
            "text": "of"
          },
          {
            "bbox": [
              400.98861,
              459.744,
              412.26669,
              467.104
            ],
            "text": "the"
          },
          {
            "bbox": [
              416.71224,
              459.744,
              451.87614,
              467.104
            ],
            "text": "payments"
          },
          {
            "bbox": [
              456.32169,
              459.744,
              472.63806,
              467.104
            ],
            "text": "shall"
          },
          {
            "bbox": [
              477.01152,
              459.744,
              501.33789,
              467.104
            ],
            "text": "remain"
          },
          {
            "bbox": [
              505.78344,
              459.744,
              531.88803,
              467.104
            ],
            "text": "taxable"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          469.312,
          531.88002,
          476.672
        ],
        "id": "pdf-009-line-081",
        "source_page": 9,
        "text": "according to the laws of each Contracting State, due regard",
        "words": [
          {
            "bbox": [
              302.12118,
              469.312,
              337.86981,
              476.672
            ],
            "text": "according"
          },
          {
            "bbox": [
              341.81073,
              469.312,
              348.93162,
              476.672
            ],
            "text": "to"
          },
          {
            "bbox": [
              352.87254,
              469.312,
              364.15062,
              476.672
            ],
            "text": "the"
          },
          {
            "bbox": [
              368.09154,
              469.312,
              384.1596,
              476.672
            ],
            "text": "laws"
          },
          {
            "bbox": [
              388.10052,
              469.312,
              395.06922,
              476.672
            ],
            "text": "of"
          },
          {
            "bbox": [
              399.01014,
              469.312,
              416.36781,
              476.672
            ],
            "text": "each"
          },
          {
            "bbox": [
              420.30873,
              469.312,
              462.28113,
              476.672
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              466.22205,
              469.312,
              487.28835,
              476.672
            ],
            "text": "State,"
          },
          {
            "bbox": [
              491.22927,
              469.312,
              504.73413,
              476.672
            ],
            "text": "due"
          },
          {
            "bbox": [
              508.59495,
              469.312,
              531.88002,
              476.672
            ],
            "text": "regard"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          478.88,
          489.69936,
          486.24
        ],
        "id": "pdf-009-line-083",
        "source_page": 9,
        "text": "being had to the other provisions of this Convention.",
        "words": [
          {
            "bbox": [
              302.11317,
              478.88,
              321.99399,
              486.24
            ],
            "text": "being"
          },
          {
            "bbox": [
              324.22077,
              478.88,
              337.72563,
              486.24
            ],
            "text": "had"
          },
          {
            "bbox": [
              339.95241,
              478.88,
              347.0733,
              486.24
            ],
            "text": "to"
          },
          {
            "bbox": [
              349.30008,
              478.88,
              360.57816,
              486.24
            ],
            "text": "the"
          },
          {
            "bbox": [
              362.80494,
              478.88,
              381.34809,
              486.24
            ],
            "text": "other"
          },
          {
            "bbox": [
              383.57487,
              478.88,
              420.1245,
              486.24
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              422.35128,
              478.88,
              429.31998,
              486.24
            ],
            "text": "of"
          },
          {
            "bbox": [
              431.54676,
              478.88,
              444.30669,
              486.24
            ],
            "text": "this"
          },
          {
            "bbox": [
              446.53347,
              478.88,
              489.69936,
              486.24
            ],
            "text": "Convention."
          }
        ]
      },
      {
        "bbox": [
          399.11427,
          502.512,
          434.91897,
          509.896
        ],
        "id": "pdf-009-line-085",
        "source_page": 9,
        "text": "Article 12",
        "words": [
          {
            "bbox": [
              399.11427,
              502.512,
              423.78507,
              509.896
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.01185,
              502.512,
              434.91897,
              509.896
            ],
            "text": "12"
          }
        ]
      },
      {
        "bbox": [
          399.36258,
          515.448,
          434.63862,
          522.832
        ],
        "id": "pdf-009-line-087",
        "source_page": 9,
        "text": "Royalties",
        "words": [
          {
            "bbox": [
              399.36258,
              515.448,
              434.63862,
              522.832
            ],
            "text": "Royalties"
          }
        ]
      },
      {
        "bbox": [
          310.63581,
          529.552,
          531.88002,
          536.912
        ],
        "id": "pdf-009-line-089",
        "source_page": 9,
        "text": "(1) Royalties arising in a Contracting State and paid to a resi-",
        "words": [
          {
            "bbox": [
              310.63581,
              529.552,
              319.23855,
              536.912
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              321.84981,
              529.552,
              354.61872,
              536.912
            ],
            "text": "Royalties"
          },
          {
            "bbox": [
              357.22998,
              529.552,
              380.73933,
              536.912
            ],
            "text": "arising"
          },
          {
            "bbox": [
              383.35059,
              529.552,
              389.58237,
              536.912
            ],
            "text": "in"
          },
          {
            "bbox": [
              392.19363,
              529.552,
              396.495,
              536.912
            ],
            "text": "a"
          },
          {
            "bbox": [
              399.10626,
              529.552,
              441.07866,
              536.912
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              443.68992,
              529.552,
              462.52944,
              536.912
            ],
            "text": "State"
          },
          {
            "bbox": [
              465.1407,
              529.552,
              478.64556,
              536.912
            ],
            "text": "and"
          },
          {
            "bbox": [
              481.25682,
              529.552,
              496.83627,
              536.912
            ],
            "text": "paid"
          },
          {
            "bbox": [
              499.36743,
              529.552,
              506.48832,
              536.912
            ],
            "text": "to"
          },
          {
            "bbox": [
              509.09958,
              529.552,
              513.40095,
              536.912
            ],
            "text": "a"
          },
          {
            "bbox": [
              516.01221,
              529.552,
              531.88002,
              536.912
            ],
            "text": "resi-"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          539.12,
          531.87201,
          546.48
        ],
        "id": "pdf-009-line-091",
        "source_page": 9,
        "text": "dent of the other Contracting State may be taxed in that other",
        "words": [
          {
            "bbox": [
              302.11317,
              539.12,
              318.14118,
              546.48
            ],
            "text": "dent"
          },
          {
            "bbox": [
              321.18498,
              539.12,
              328.15368,
              546.48
            ],
            "text": "of"
          },
          {
            "bbox": [
              331.19748,
              539.12,
              342.47556,
              546.48
            ],
            "text": "the"
          },
          {
            "bbox": [
              345.51936,
              539.12,
              364.06251,
              546.48
            ],
            "text": "other"
          },
          {
            "bbox": [
              367.10631,
              539.12,
              409.01463,
              546.48
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              412.05843,
              539.12,
              430.89795,
              546.48
            ],
            "text": "State"
          },
          {
            "bbox": [
              433.94175,
              539.12,
              449.07264,
              546.48
            ],
            "text": "may"
          },
          {
            "bbox": [
              452.11644,
              539.12,
              461.16774,
              546.48
            ],
            "text": "be"
          },
          {
            "bbox": [
              464.21154,
              539.12,
              484.23654,
              546.48
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              487.28034,
              539.12,
              493.51212,
              546.48
            ],
            "text": "in"
          },
          {
            "bbox": [
              496.55592,
              539.12,
              510.28506,
              546.48
            ],
            "text": "that"
          },
          {
            "bbox": [
              513.32886,
              539.12,
              531.87201,
              546.48
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          548.688,
          323.17146,
          556.048
        ],
        "id": "pdf-009-line-093",
        "source_page": 9,
        "text": "State.",
        "words": [
          {
            "bbox": [
              302.10516,
              548.688,
              323.17146,
              556.048
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.6278,
          562.328,
          531.87201,
          569.696
        ],
        "id": "pdf-009-line-095",
        "source_page": 9,
        "text": "(2) However, such royalties may also be taxed in the Contract-",
        "words": [
          {
            "bbox": [
              310.6278,
              562.336,
              319.23054,
              569.696
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              321.32916,
              562.336,
              355.26753,
              569.696
            ],
            "text": "However,"
          },
          {
            "bbox": [
              357.36615,
              562.336,
              374.57964,
              569.696
            ],
            "text": "such"
          },
          {
            "bbox": [
              376.67826,
              562.336,
              406.57959,
              569.696
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              408.67821,
              562.328,
              423.8091,
              569.688
            ],
            "text": "may"
          },
          {
            "bbox": [
              425.90772,
              562.328,
              440.59005,
              569.688
            ],
            "text": "also"
          },
          {
            "bbox": [
              442.68867,
              562.328,
              451.73997,
              569.688
            ],
            "text": "be"
          },
          {
            "bbox": [
              453.83859,
              562.328,
              473.86359,
              569.688
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              475.96221,
              562.328,
              482.19399,
              569.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              484.29261,
              562.328,
              495.57069,
              569.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              497.61324,
              562.328,
              531.87201,
              569.688
            ],
            "text": "Contract-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          571.896,
          531.87201,
          579.256
        ],
        "id": "pdf-009-line-097",
        "source_page": 9,
        "text": "ing State in which they arise and according to the laws of that",
        "words": [
          {
            "bbox": [
              302.10516,
              571.896,
              312.93468,
              579.256
            ],
            "text": "ing"
          },
          {
            "bbox": [
              315.93843,
              571.896,
              334.77795,
              579.256
            ],
            "text": "State"
          },
          {
            "bbox": [
              337.7817,
              571.896,
              344.01348,
              579.256
            ],
            "text": "in"
          },
          {
            "bbox": [
              347.01723,
              571.896,
              368.06751,
              579.256
            ],
            "text": "which"
          },
          {
            "bbox": [
              371.07126,
              571.896,
              386.35434,
              579.256
            ],
            "text": "they"
          },
          {
            "bbox": [
              389.29401,
              571.896,
              406.3473,
              579.256
            ],
            "text": "arise"
          },
          {
            "bbox": [
              409.35105,
              571.896,
              422.85591,
              579.256
            ],
            "text": "and"
          },
          {
            "bbox": [
              425.85966,
              571.896,
              461.60829,
              579.256
            ],
            "text": "according"
          },
          {
            "bbox": [
              464.61204,
              571.896,
              471.73293,
              579.256
            ],
            "text": "to"
          },
          {
            "bbox": [
              474.73668,
              571.896,
              486.01476,
              579.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              489.01851,
              571.896,
              505.16667,
              579.256
            ],
            "text": "laws"
          },
          {
            "bbox": [
              508.17042,
              571.896,
              515.06703,
              579.256
            ],
            "text": "of"
          },
          {
            "bbox": [
              518.07078,
              571.896,
              531.87201,
              579.256
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          581.464,
          531.87201,
          588.824
        ],
        "id": "pdf-009-line-099",
        "source_page": 9,
        "text": "State, but if the beneficial owner of the royalties is a resident of",
        "words": [
          {
            "bbox": [
              302.10516,
              581.464,
              323.17146,
              588.824
            ],
            "text": "State,"
          },
          {
            "bbox": [
              325.79073,
              581.464,
              337.51737,
              588.824
            ],
            "text": "but"
          },
          {
            "bbox": [
              340.13664,
              581.464,
              344.28582,
              588.824
            ],
            "text": "if"
          },
          {
            "bbox": [
              346.90509,
              581.464,
              358.18317,
              588.824
            ],
            "text": "the"
          },
          {
            "bbox": [
              360.80244,
              581.464,
              394.85295,
              588.824
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              397.47222,
              581.464,
              419.55579,
              588.824
            ],
            "text": "owner"
          },
          {
            "bbox": [
              422.17506,
              581.464,
              429.14376,
              588.824
            ],
            "text": "of"
          },
          {
            "bbox": [
              431.76303,
              581.464,
              443.04111,
              588.824
            ],
            "text": "the"
          },
          {
            "bbox": [
              445.66038,
              581.464,
              475.61778,
              588.824
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              478.23705,
              581.464,
              484.02027,
              588.824
            ],
            "text": "is"
          },
          {
            "bbox": [
              486.63954,
              581.464,
              490.94091,
              588.824
            ],
            "text": "a"
          },
          {
            "bbox": [
              493.56018,
              581.464,
              522.28404,
              588.824
            ],
            "text": "resident"
          },
          {
            "bbox": [
              524.90331,
              581.464,
              531.87201,
              588.824
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          591.032,
          531.88002,
          598.392
        ],
        "id": "pdf-009-line-101",
        "source_page": 9,
        "text": "the other Contracting State, the tax so charged shall not exceed",
        "words": [
          {
            "bbox": [
              302.11317,
              591.032,
              313.39125,
              598.392
            ],
            "text": "the"
          },
          {
            "bbox": [
              315.6741,
              591.032,
              334.21725,
              598.392
            ],
            "text": "other"
          },
          {
            "bbox": [
              336.5001,
              591.032,
              378.4725,
              598.392
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              380.75535,
              591.032,
              401.74956,
              598.392
            ],
            "text": "State,"
          },
          {
            "bbox": [
              404.03241,
              591.032,
              415.31049,
              598.392
            ],
            "text": "the"
          },
          {
            "bbox": [
              417.59334,
              591.032,
              428.56704,
              598.392
            ],
            "text": "tax"
          },
          {
            "bbox": [
              430.84989,
              591.032,
              439.45263,
              598.392
            ],
            "text": "so"
          },
          {
            "bbox": [
              441.73548,
              591.032,
              471.10815,
              598.392
            ],
            "text": "charged"
          },
          {
            "bbox": [
              473.391,
              591.032,
              489.70737,
              598.392
            ],
            "text": "shall"
          },
          {
            "bbox": [
              491.99022,
              591.032,
              503.56467,
              598.392
            ],
            "text": "not"
          },
          {
            "bbox": [
              505.77543,
              591.032,
              531.88002,
              598.392
            ],
            "text": "exceed"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          600.6,
          469.52217,
          607.96
        ],
        "id": "pdf-009-line-103",
        "source_page": 9,
        "text": "3 per cent of the gross amount of the royalties.",
        "words": [
          {
            "bbox": [
              302.11317,
              600.6,
              306.56673,
              607.96
            ],
            "text": "3"
          },
          {
            "bbox": [
              308.79351,
              600.6,
              320.51214,
              607.96
            ],
            "text": "per"
          },
          {
            "bbox": [
              322.73892,
              600.6,
              338.31837,
              607.96
            ],
            "text": "cent"
          },
          {
            "bbox": [
              340.54515,
              600.6,
              347.51385,
              607.96
            ],
            "text": "of"
          },
          {
            "bbox": [
              349.74063,
              600.6,
              361.01871,
              607.96
            ],
            "text": "the"
          },
          {
            "bbox": [
              363.24549,
              600.6,
              383.1183,
              607.96
            ],
            "text": "gross"
          },
          {
            "bbox": [
              385.34508,
              600.6,
              412.41087,
              607.96
            ],
            "text": "amount"
          },
          {
            "bbox": [
              414.63765,
              600.6,
              421.60635,
              607.96
            ],
            "text": "of"
          },
          {
            "bbox": [
              423.83313,
              600.6,
              435.11121,
              607.96
            ],
            "text": "the"
          },
          {
            "bbox": [
              437.33799,
              600.6,
              469.52217,
              607.96
            ],
            "text": "royalties."
          }
        ]
      },
      {
        "bbox": [
          310.65984,
          623.816,
          531.89604,
          631.176
        ],
        "id": "pdf-009-line-106",
        "source_page": 9,
        "text": "(3) The term “royalties” as used in this Article means payments",
        "words": [
          {
            "bbox": [
              310.65984,
              623.816,
              319.26258,
              631.176
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              321.25707,
              623.816,
              334.60974,
              631.176
            ],
            "text": "The"
          },
          {
            "bbox": [
              336.60423,
              623.816,
              352.92861,
              631.176
            ],
            "text": "term"
          },
          {
            "bbox": [
              354.83499,
              623.816,
              391.61691,
              631.176
            ],
            "text": "“royalties”"
          },
          {
            "bbox": [
              393.6114,
              623.816,
              401.91777,
              631.176
            ],
            "text": "as"
          },
          {
            "bbox": [
              403.91226,
              623.816,
              421.42212,
              631.176
            ],
            "text": "used"
          },
          {
            "bbox": [
              423.41661,
              623.816,
              429.64839,
              631.176
            ],
            "text": "in"
          },
          {
            "bbox": [
              431.64288,
              623.816,
              444.40281,
              631.176
            ],
            "text": "this"
          },
          {
            "bbox": [
              446.3973,
              623.816,
              468.85734,
              631.176
            ],
            "text": "Article"
          },
          {
            "bbox": [
              470.85183,
              623.816,
              494.73765,
              631.176
            ],
            "text": "means"
          },
          {
            "bbox": [
              496.73214,
              623.816,
              531.89604,
              631.176
            ],
            "text": "payments"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          633.384,
          531.91206,
          640.744
        ],
        "id": "pdf-009-line-108",
        "source_page": 9,
        "text": "of any kind received as a consideration for the use of, or the right",
        "words": [
          {
            "bbox": [
              302.12919,
              633.384,
              309.09789,
              640.744
            ],
            "text": "of"
          },
          {
            "bbox": [
              311.1084,
              633.384,
              323.86833,
              640.744
            ],
            "text": "any"
          },
          {
            "bbox": [
              325.87884,
              633.384,
              341.01774,
              640.744
            ],
            "text": "kind"
          },
          {
            "bbox": [
              343.02825,
              633.384,
              373.35411,
              640.744
            ],
            "text": "received"
          },
          {
            "bbox": [
              375.36462,
              633.384,
              383.67099,
              640.744
            ],
            "text": "as"
          },
          {
            "bbox": [
              385.6815,
              633.384,
              389.98287,
              640.744
            ],
            "text": "a"
          },
          {
            "bbox": [
              391.99338,
              633.384,
              440.50194,
              640.744
            ],
            "text": "consideration"
          },
          {
            "bbox": [
              442.51245,
              633.384,
              452.14848,
              640.744
            ],
            "text": "for"
          },
          {
            "bbox": [
              454.15899,
              633.384,
              465.43707,
              640.744
            ],
            "text": "the"
          },
          {
            "bbox": [
              467.35146,
              633.384,
              480.11139,
              640.744
            ],
            "text": "use"
          },
          {
            "bbox": [
              482.1219,
              633.384,
              491.31738,
              640.744
            ],
            "text": "of,"
          },
          {
            "bbox": [
              493.32789,
              633.384,
              500.59296,
              640.744
            ],
            "text": "or"
          },
          {
            "bbox": [
              502.60347,
              633.384,
              513.88155,
              640.744
            ],
            "text": "the"
          },
          {
            "bbox": [
              515.89206,
              633.384,
              531.91206,
              640.744
            ],
            "text": "right"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          642.952,
          531.90405,
          650.312
        ],
        "id": "pdf-009-line-110",
        "source_page": 9,
        "text": "to use, any copyright of literary, artistic or scientific work (includ-",
        "words": [
          {
            "bbox": [
              302.14521,
              642.952,
              309.2661,
              650.312
            ],
            "text": "to"
          },
          {
            "bbox": [
              311.38875,
              642.952,
              326.37546,
              650.312
            ],
            "text": "use,"
          },
          {
            "bbox": [
              328.49811,
              642.952,
              341.25804,
              650.312
            ],
            "text": "any"
          },
          {
            "bbox": [
              343.38069,
              642.952,
              376.97463,
              650.312
            ],
            "text": "copyright"
          },
          {
            "bbox": [
              379.09728,
              642.952,
              386.06598,
              650.312
            ],
            "text": "of"
          },
          {
            "bbox": [
              388.18863,
              642.952,
              414.4374,
              650.312
            ],
            "text": "literary,"
          },
          {
            "bbox": [
              416.56005,
              642.952,
              440.43786,
              650.312
            ],
            "text": "artistic"
          },
          {
            "bbox": [
              442.56051,
              642.952,
              449.82558,
              650.312
            ],
            "text": "or"
          },
          {
            "bbox": [
              451.87614,
              642.952,
              483.46758,
              650.312
            ],
            "text": "scientific"
          },
          {
            "bbox": [
              485.59023,
              642.952,
              503.07606,
              650.312
            ],
            "text": "work"
          },
          {
            "bbox": [
              505.19871,
              642.952,
              531.90405,
              650.312
            ],
            "text": "(includ-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          652.52,
          531.89604,
          659.88
        ],
        "id": "pdf-009-line-112",
        "source_page": 9,
        "text": "ing motion pictures or films, recordings on tape or other media",
        "words": [
          {
            "bbox": [
              302.1372,
              652.52,
              312.96672,
              659.88
            ],
            "text": "ing"
          },
          {
            "bbox": [
              315.81027,
              652.52,
              340.52913,
              659.88
            ],
            "text": "motion"
          },
          {
            "bbox": [
              343.37268,
              652.52,
              372.15261,
              659.88
            ],
            "text": "pictures"
          },
          {
            "bbox": [
              374.99616,
              652.52,
              382.26123,
              659.88
            ],
            "text": "or"
          },
          {
            "bbox": [
              385.10478,
              652.52,
              404.08848,
              659.88
            ],
            "text": "films,"
          },
          {
            "bbox": [
              406.93203,
              652.52,
              445.05162,
              659.88
            ],
            "text": "recordings"
          },
          {
            "bbox": [
              447.83109,
              652.52,
              456.88239,
              659.88
            ],
            "text": "on"
          },
          {
            "bbox": [
              459.72594,
              652.52,
              475.60176,
              659.88
            ],
            "text": "tape"
          },
          {
            "bbox": [
              478.44531,
              652.52,
              485.71038,
              659.88
            ],
            "text": "or"
          },
          {
            "bbox": [
              488.55393,
              652.52,
              507.09708,
              659.88
            ],
            "text": "other"
          },
          {
            "bbox": [
              509.94063,
              652.52,
              531.89604,
              659.88
            ],
            "text": "media"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          662.088,
          531.90405,
          669.448
        ],
        "id": "pdf-009-line-114",
        "source_page": 9,
        "text": "used for radio or television broadcasting or other kind of trans-",
        "words": [
          {
            "bbox": [
              302.12919,
              662.088,
              319.63905,
              669.448
            ],
            "text": "used"
          },
          {
            "bbox": [
              322.42653,
              662.088,
              332.06256,
              669.448
            ],
            "text": "for"
          },
          {
            "bbox": [
              334.85004,
              662.088,
              352.88856,
              669.448
            ],
            "text": "radio"
          },
          {
            "bbox": [
              355.67604,
              662.088,
              362.94111,
              669.448
            ],
            "text": "or"
          },
          {
            "bbox": [
              365.72859,
              662.088,
              399.25044,
              669.448
            ],
            "text": "television"
          },
          {
            "bbox": [
              402.03792,
              662.088,
              449.06463,
              669.448
            ],
            "text": "broadcasting"
          },
          {
            "bbox": [
              451.85211,
              662.088,
              459.11718,
              669.448
            ],
            "text": "or"
          },
          {
            "bbox": [
              461.82456,
              662.088,
              480.36771,
              669.448
            ],
            "text": "other"
          },
          {
            "bbox": [
              483.15519,
              662.088,
              498.29409,
              669.448
            ],
            "text": "kind"
          },
          {
            "bbox": [
              501.08157,
              662.088,
              508.05027,
              669.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              510.83775,
              662.088,
              531.90405,
              669.448
            ],
            "text": "trans-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          671.656,
          531.91206,
          679.016
        ],
        "id": "pdf-009-line-116",
        "source_page": 9,
        "text": "mission), any patent, trade mark, design or model, plan, secret",
        "words": [
          {
            "bbox": [
              302.1372,
              671.656,
              333.88083,
              679.016
            ],
            "text": "mission),"
          },
          {
            "bbox": [
              336.81249,
              671.656,
              349.50033,
              679.016
            ],
            "text": "any"
          },
          {
            "bbox": [
              352.43199,
              671.656,
              377.5113,
              679.016
            ],
            "text": "patent,"
          },
          {
            "bbox": [
              380.44296,
              671.656,
              398.98611,
              679.016
            ],
            "text": "trade"
          },
          {
            "bbox": [
              401.91777,
              671.656,
              422.09496,
              679.016
            ],
            "text": "mark,"
          },
          {
            "bbox": [
              425.02662,
              671.656,
              448.91244,
              679.016
            ],
            "text": "design"
          },
          {
            "bbox": [
              451.8441,
              671.656,
              459.10917,
              679.016
            ],
            "text": "or"
          },
          {
            "bbox": [
              462.04083,
              671.656,
              486.43929,
              679.016
            ],
            "text": "model,"
          },
          {
            "bbox": [
              489.37095,
              671.656,
              506.88081,
              679.016
            ],
            "text": "plan,"
          },
          {
            "bbox": [
              509.81247,
              671.656,
              531.91206,
              679.016
            ],
            "text": "secret"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          681.224,
          531.88803,
          688.584
        ],
        "id": "pdf-009-line-118",
        "source_page": 9,
        "text": "formula or process, or for the use of, or the right to use, any",
        "words": [
          {
            "bbox": [
              302.14521,
              681.224,
              329.13891,
              688.584
            ],
            "text": "formula"
          },
          {
            "bbox": [
              332.61525,
              681.224,
              339.88032,
              688.584
            ],
            "text": "or"
          },
          {
            "bbox": [
              343.35666,
              681.224,
              374.13108,
              688.584
            ],
            "text": "process,"
          },
          {
            "bbox": [
              377.60742,
              681.224,
              384.87249,
              688.584
            ],
            "text": "or"
          },
          {
            "bbox": [
              388.34883,
              681.224,
              397.98486,
              688.584
            ],
            "text": "for"
          },
          {
            "bbox": [
              401.4612,
              681.224,
              412.73928,
              688.584
            ],
            "text": "the"
          },
          {
            "bbox": [
              416.21562,
              681.224,
              428.97555,
              688.584
            ],
            "text": "use"
          },
          {
            "bbox": [
              432.45189,
              681.224,
              441.64737,
              688.584
            ],
            "text": "of,"
          },
          {
            "bbox": [
              445.12371,
              681.224,
              452.38878,
              688.584
            ],
            "text": "or"
          },
          {
            "bbox": [
              455.86512,
              681.224,
              467.1432,
              688.584
            ],
            "text": "the"
          },
          {
            "bbox": [
              470.61954,
              681.224,
              486.59148,
              688.584
            ],
            "text": "right"
          },
          {
            "bbox": [
              490.06782,
              681.224,
              497.18871,
              688.584
            ],
            "text": "to"
          },
          {
            "bbox": [
              500.66505,
              681.224,
              515.65176,
              688.584
            ],
            "text": "use,"
          },
          {
            "bbox": [
              519.1281,
              681.224,
              531.88803,
              688.584
            ],
            "text": "any"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          690.784,
          531.88803,
          698.152
        ],
        "id": "pdf-009-line-120",
        "source_page": 9,
        "text": "copyright of computer programs, or for information concerning",
        "words": [
          {
            "bbox": [
              302.12118,
              690.792,
              335.79522,
              698.152
            ],
            "text": "copyright"
          },
          {
            "bbox": [
              338.80698,
              690.792,
              345.77568,
              698.152
            ],
            "text": "of"
          },
          {
            "bbox": [
              348.78744,
              690.792,
              383.12631,
              698.152
            ],
            "text": "computer"
          },
          {
            "bbox": [
              386.13807,
              690.784,
              422.77581,
              698.144
            ],
            "text": "programs,"
          },
          {
            "bbox": [
              425.78757,
              690.784,
              433.05264,
              698.144
            ],
            "text": "or"
          },
          {
            "bbox": [
              436.0644,
              690.784,
              445.70043,
              698.144
            ],
            "text": "for"
          },
          {
            "bbox": [
              448.71219,
              690.784,
              489.05856,
              698.144
            ],
            "text": "information"
          },
          {
            "bbox": [
              491.98221,
              690.784,
              531.88803,
              698.144
            ],
            "text": "concerning"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          700.352,
          531.87201,
          707.72
        ],
        "id": "pdf-009-line-122",
        "source_page": 9,
        "text": "industrial, commercial or scientific experience. The term “royal-",
        "words": [
          {
            "bbox": [
              302.12118,
              700.352,
              336.83652,
              707.712
            ],
            "text": "industrial,"
          },
          {
            "bbox": [
              339.63201,
              700.352,
              381.30804,
              707.712
            ],
            "text": "commercial"
          },
          {
            "bbox": [
              384.03144,
              700.36,
              391.29651,
              707.72
            ],
            "text": "or"
          },
          {
            "bbox": [
              394.092,
              700.36,
              425.68344,
              707.72
            ],
            "text": "scientific"
          },
          {
            "bbox": [
              428.47893,
              700.36,
              470.01078,
              707.72
            ],
            "text": "experience."
          },
          {
            "bbox": [
              472.80627,
              700.36,
              486.15894,
              707.72
            ],
            "text": "The"
          },
          {
            "bbox": [
              488.95443,
              700.36,
              505.20672,
              707.72
            ],
            "text": "term"
          },
          {
            "bbox": [
              507.9942,
              700.36,
              531.87201,
              707.72
            ],
            "text": "“royal-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          709.92,
          531.88803,
          717.288
        ],
        "id": "pdf-009-line-124",
        "source_page": 9,
        "text": "ties” shall also include payments of any kind for the use of or the",
        "words": [
          {
            "bbox": [
              302.10516,
              709.928,
              318.12516,
              717.288
            ],
            "text": "ties”"
          },
          {
            "bbox": [
              320.27184,
              709.928,
              336.58821,
              717.288
            ],
            "text": "shall"
          },
          {
            "bbox": [
              338.73489,
              709.928,
              353.41722,
              717.288
            ],
            "text": "also"
          },
          {
            "bbox": [
              355.5639,
              709.928,
              381.38013,
              717.288
            ],
            "text": "include"
          },
          {
            "bbox": [
              383.44671,
              709.92,
              418.61061,
              717.28
            ],
            "text": "payments"
          },
          {
            "bbox": [
              420.75729,
              709.92,
              427.72599,
              717.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              429.87267,
              709.92,
              442.6326,
              717.28
            ],
            "text": "any"
          },
          {
            "bbox": [
              444.77928,
              709.92,
              459.91818,
              717.28
            ],
            "text": "kind"
          },
          {
            "bbox": [
              462.06486,
              709.92,
              471.70089,
              717.28
            ],
            "text": "for"
          },
          {
            "bbox": [
              473.84757,
              709.92,
              485.12565,
              717.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              487.27233,
              709.92,
              500.03226,
              717.28
            ],
            "text": "use"
          },
          {
            "bbox": [
              502.08282,
              709.92,
              509.05152,
              717.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              511.1982,
              709.92,
              518.46327,
              717.28
            ],
            "text": "or"
          },
          {
            "bbox": [
              520.60995,
              709.92,
              531.88803,
              717.28
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          719.488,
          531.88002,
          726.848
        ],
        "id": "pdf-009-line-126",
        "source_page": 9,
        "text": "right to use a person’s name, picture or any other similar person-",
        "words": [
          {
            "bbox": [
              302.12118,
              719.488,
              318.14118,
              726.848
            ],
            "text": "right"
          },
          {
            "bbox": [
              320.1597,
              719.488,
              327.28059,
              726.848
            ],
            "text": "to"
          },
          {
            "bbox": [
              329.29911,
              719.488,
              342.05904,
              726.848
            ],
            "text": "use"
          },
          {
            "bbox": [
              344.07756,
              719.488,
              348.37893,
              726.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              350.39745,
              719.488,
              381.40416,
              726.848
            ],
            "text": "person’s"
          },
          {
            "bbox": [
              383.35059,
              719.488,
              405.45819,
              726.848
            ],
            "text": "name,"
          },
          {
            "bbox": [
              407.47671,
              719.488,
              432.25164,
              726.848
            ],
            "text": "picture"
          },
          {
            "bbox": [
              434.27016,
              719.488,
              441.53523,
              726.848
            ],
            "text": "or"
          },
          {
            "bbox": [
              443.55375,
              719.488,
              456.31368,
              726.848
            ],
            "text": "any"
          },
          {
            "bbox": [
              458.3322,
              719.488,
              476.87535,
              726.848
            ],
            "text": "other"
          },
          {
            "bbox": [
              478.89387,
              719.488,
              501.97068,
              726.848
            ],
            "text": "similar"
          },
          {
            "bbox": [
              503.9892,
              719.488,
              531.88002,
              726.848
            ],
            "text": "person-"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          729.056,
          531.87201,
          736.416
        ],
        "id": "pdf-009-line-128",
        "source_page": 9,
        "text": "ality rights and on payments received as consideration for the",
        "words": [
          {
            "bbox": [
              302.11317,
              729.056,
              316.49913,
              736.416
            ],
            "text": "ality"
          },
          {
            "bbox": [
              319.79124,
              729.056,
              339.81624,
              736.416
            ],
            "text": "rights"
          },
          {
            "bbox": [
              343.10835,
              729.056,
              356.61321,
              736.416
            ],
            "text": "and"
          },
          {
            "bbox": [
              359.90532,
              729.056,
              368.95662,
              736.416
            ],
            "text": "on"
          },
          {
            "bbox": [
              372.24873,
              729.056,
              407.34855,
              736.416
            ],
            "text": "payments"
          },
          {
            "bbox": [
              410.64066,
              729.056,
              441.04662,
              736.416
            ],
            "text": "received"
          },
          {
            "bbox": [
              444.33873,
              729.056,
              452.6451,
              736.416
            ],
            "text": "as"
          },
          {
            "bbox": [
              455.93721,
              729.056,
              504.44577,
              736.416
            ],
            "text": "consideration"
          },
          {
            "bbox": [
              507.73788,
              729.056,
              517.30182,
              736.416
            ],
            "text": "for"
          },
          {
            "bbox": [
              520.59393,
              729.056,
              531.87201,
              736.416
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          738.624,
          531.92007,
          745.984
        ],
        "id": "pdf-009-line-130",
        "source_page": 9,
        "text": "registration of entertainers’ or sportsmen’s performances by",
        "words": [
          {
            "bbox": [
              302.10516,
              738.624,
              342.29934,
              745.984
            ],
            "text": "registration"
          },
          {
            "bbox": [
              347.01723,
              738.624,
              353.98593,
              745.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              358.70382,
              738.624,
              403.12728,
              745.984
            ],
            "text": "entertainers’"
          },
          {
            "bbox": [
              407.84517,
              738.624,
              415.11024,
              745.984
            ],
            "text": "or"
          },
          {
            "bbox": [
              419.82813,
              738.624,
              464.18751,
              745.984
            ],
            "text": "sportsmen’s"
          },
          {
            "bbox": [
              468.9054,
              738.624,
              518.44725,
              745.984
            ],
            "text": "performances"
          },
          {
            "bbox": [
              523.16514,
              738.624,
              531.92007,
              745.984
            ],
            "text": "by"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          748.192,
          367.659,
          755.552
        ],
        "id": "pdf-009-line-132",
        "source_page": 9,
        "text": "radio or television.",
        "words": [
          {
            "bbox": [
              302.09715,
              748.192,
              320.19174,
              755.552
            ],
            "text": "radio"
          },
          {
            "bbox": [
              322.41852,
              748.192,
              329.68359,
              755.552
            ],
            "text": "or"
          },
          {
            "bbox": [
              331.91037,
              748.192,
              367.659,
              755.552
            ],
            "text": "television."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          79.856,
          535.51377,
          87.216
        ],
        "id": "pdf-010-line-004",
        "source_page": 10,
        "text": "(4) The provisions of paragraphs 1 and 2 shall not apply if the",
        "words": [
          {
            "bbox": [
              314.60625,
              79.856,
              323.18751,
              87.216
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              325.66441,
              79.856,
              338.98374,
              87.216
            ],
            "text": "The"
          },
          {
            "bbox": [
              341.46064,
              79.856,
              378.0069,
              87.216
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              380.4838,
              79.856,
              387.4351,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              389.912,
              79.856,
              430.60507,
              87.216
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              433.07398,
              79.856,
              437.51642,
              87.216
            ],
            "text": "1"
          },
          {
            "bbox": [
              439.99332,
              79.856,
              453.46446,
              87.216
            ],
            "text": "and"
          },
          {
            "bbox": [
              455.94136,
              79.856,
              460.3838,
              87.216
            ],
            "text": "2"
          },
          {
            "bbox": [
              462.8607,
              79.856,
              479.13633,
              87.216
            ],
            "text": "shall"
          },
          {
            "bbox": [
              481.61323,
              79.856,
              493.15878,
              87.216
            ],
            "text": "not"
          },
          {
            "bbox": [
              495.63568,
              79.856,
              515.17123,
              87.216
            ],
            "text": "apply"
          },
          {
            "bbox": [
              517.64813,
              79.856,
              521.78695,
              87.216
            ],
            "text": "if"
          },
          {
            "bbox": [
              524.26385,
              79.856,
              535.51377,
              87.216
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.13685,
          89.424,
          535.49779,
          96.784
        ],
        "id": "pdf-010-line-006",
        "source_page": 10,
        "text": "beneficial owner of the royalties, being a resident of a Contract-",
        "words": [
          {
            "bbox": [
              306.13685,
              89.424,
              340.14229,
              96.784
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              342.61919,
              89.424,
              364.65561,
              96.784
            ],
            "text": "owner"
          },
          {
            "bbox": [
              367.13251,
              89.424,
              374.08381,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              376.56071,
              89.424,
              387.81063,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              390.28753,
              89.424,
              422.39135,
              96.784
            ],
            "text": "royalties,"
          },
          {
            "bbox": [
              424.86026,
              89.424,
              444.69144,
              96.784
            ],
            "text": "being"
          },
          {
            "bbox": [
              447.16834,
              89.424,
              451.45897,
              96.784
            ],
            "text": "a"
          },
          {
            "bbox": [
              453.93587,
              89.424,
              482.64394,
              96.784
            ],
            "text": "resident"
          },
          {
            "bbox": [
              485.12084,
              89.424,
              492.07214,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              494.54904,
              89.424,
              498.83967,
              96.784
            ],
            "text": "a"
          },
          {
            "bbox": [
              501.31657,
              89.424,
              535.49779,
              96.784
            ],
            "text": "Contract-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          98.992,
          535.48181,
          106.352
        ],
        "id": "pdf-010-line-008",
        "source_page": 10,
        "text": "ing State, carries on business in the other Contracting State in",
        "words": [
          {
            "bbox": [
              306.12087,
              98.992,
              316.91536,
              106.352
            ],
            "text": "ing"
          },
          {
            "bbox": [
              319.9196,
              98.992,
              340.9333,
              106.352
            ],
            "text": "State,"
          },
          {
            "bbox": [
              343.93754,
              98.992,
              367.89955,
              106.352
            ],
            "text": "carries"
          },
          {
            "bbox": [
              370.90379,
              98.992,
              379.93249,
              106.352
            ],
            "text": "on"
          },
          {
            "bbox": [
              382.93673,
              98.992,
              414.60909,
              106.352
            ],
            "text": "business"
          },
          {
            "bbox": [
              417.61333,
              98.992,
              423.82955,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              426.83379,
              98.992,
              438.08371,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.08795,
              98.992,
              459.5848,
              106.352
            ],
            "text": "other"
          },
          {
            "bbox": [
              462.58904,
              98.992,
              504.46463,
              106.352
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              507.46887,
              98.992,
              526.26135,
              106.352
            ],
            "text": "State"
          },
          {
            "bbox": [
              529.26559,
              98.992,
              535.48181,
              106.352
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          108.56,
          535.4898,
          115.92
        ],
        "id": "pdf-010-line-010",
        "source_page": 10,
        "text": "which the royalties arise, through a permanent establishment",
        "words": [
          {
            "bbox": [
              306.10489,
              108.56,
              327.11859,
              115.92
            ],
            "text": "which"
          },
          {
            "bbox": [
              331.07364,
              108.56,
              342.32356,
              115.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              346.27861,
              108.56,
              376.16121,
              115.92
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              380.11626,
              108.56,
              399.34819,
              115.92
            ],
            "text": "arise,"
          },
          {
            "bbox": [
              403.30324,
              108.56,
              430.9806,
              115.92
            ],
            "text": "through"
          },
          {
            "bbox": [
              434.93565,
              108.56,
              439.22628,
              115.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              443.16535,
              108.56,
              481.65318,
              115.92
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              485.60823,
              108.56,
              535.4898,
              115.92
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          118.128,
          535.4898,
          125.488
        ],
        "id": "pdf-010-line-012",
        "source_page": 10,
        "text": "situated therein, or performs in that other State independent",
        "words": [
          {
            "bbox": [
              306.11288,
              118.128,
              334.67713,
              125.488
            ],
            "text": "situated"
          },
          {
            "bbox": [
              338.78399,
              118.128,
              365.42265,
              125.488
            ],
            "text": "therein,"
          },
          {
            "bbox": [
              369.52951,
              118.128,
              376.77644,
              125.488
            ],
            "text": "or"
          },
          {
            "bbox": [
              380.8833,
              118.128,
              412.99511,
              125.488
            ],
            "text": "performs"
          },
          {
            "bbox": [
              417.10197,
              118.128,
              423.31819,
              125.488
            ],
            "text": "in"
          },
          {
            "bbox": [
              427.42505,
              118.128,
              441.19182,
              125.488
            ],
            "text": "that"
          },
          {
            "bbox": [
              445.29868,
              118.128,
              463.79553,
              125.488
            ],
            "text": "other"
          },
          {
            "bbox": [
              467.88641,
              118.128,
              486.67889,
              125.488
            ],
            "text": "State"
          },
          {
            "bbox": [
              490.78575,
              118.128,
              535.4898,
              125.488
            ],
            "text": "independent"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          127.696,
          535.4898,
          135.056
        ],
        "id": "pdf-010-line-014",
        "source_page": 10,
        "text": "personal services from a fixed base situated therein, and the right",
        "words": [
          {
            "bbox": [
              306.11288,
              127.696,
              336.89036,
              135.056
            ],
            "text": "personal"
          },
          {
            "bbox": [
              338.6961,
              127.696,
              367.98744,
              135.056
            ],
            "text": "services"
          },
          {
            "bbox": [
              369.79318,
              127.696,
              386.22062,
              135.056
            ],
            "text": "from"
          },
          {
            "bbox": [
              388.02636,
              127.696,
              392.31699,
              135.056
            ],
            "text": "a"
          },
          {
            "bbox": [
              394.12273,
              127.696,
              411.42907,
              135.056
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              413.23481,
              127.696,
              430.54914,
              135.056
            ],
            "text": "base"
          },
          {
            "bbox": [
              432.35488,
              127.696,
              460.91913,
              135.056
            ],
            "text": "situated"
          },
          {
            "bbox": [
              462.72487,
              127.696,
              489.37152,
              135.056
            ],
            "text": "therein,"
          },
          {
            "bbox": [
              491.17726,
              127.696,
              504.6484,
              135.056
            ],
            "text": "and"
          },
          {
            "bbox": [
              506.45414,
              127.696,
              517.70406,
              135.056
            ],
            "text": "the"
          },
          {
            "bbox": [
              519.5098,
              127.696,
              535.4898,
              135.056
            ],
            "text": "right"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          137.264,
          535.4898,
          144.624
        ],
        "id": "pdf-010-line-016",
        "source_page": 10,
        "text": "or property in respect of which the royalties are paid is effectively",
        "words": [
          {
            "bbox": [
              306.11288,
              137.264,
              313.35981,
              144.624
            ],
            "text": "or"
          },
          {
            "bbox": [
              315.30138,
              137.264,
              345.4876,
              144.624
            ],
            "text": "property"
          },
          {
            "bbox": [
              347.42917,
              137.264,
              353.64539,
              144.624
            ],
            "text": "in"
          },
          {
            "bbox": [
              355.58696,
              137.264,
              382.36944,
              144.624
            ],
            "text": "respect"
          },
          {
            "bbox": [
              384.31101,
              137.264,
              391.26231,
              144.624
            ],
            "text": "of"
          },
          {
            "bbox": [
              393.20388,
              137.264,
              414.20959,
              144.624
            ],
            "text": "which"
          },
          {
            "bbox": [
              416.15116,
              137.264,
              427.40108,
              144.624
            ],
            "text": "the"
          },
          {
            "bbox": [
              429.34265,
              137.264,
              459.22525,
              144.624
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              461.16682,
              137.264,
              472.40875,
              144.624
            ],
            "text": "are"
          },
          {
            "bbox": [
              474.35032,
              137.264,
              489.89087,
              144.624
            ],
            "text": "paid"
          },
          {
            "bbox": [
              491.83244,
              137.264,
              497.60122,
              144.624
            ],
            "text": "is"
          },
          {
            "bbox": [
              499.54279,
              137.264,
              535.4898,
              144.624
            ],
            "text": "effectively"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          146.832,
          535.49779,
          154.192
        ],
        "id": "pdf-010-line-018",
        "source_page": 10,
        "text": "connected with such permanent establishment or fixed base. In",
        "words": [
          {
            "bbox": [
              306.11288,
              146.832,
              344.00146,
              154.192
            ],
            "text": "connected"
          },
          {
            "bbox": [
              346.57424,
              146.832,
              361.36373,
              154.192
            ],
            "text": "with"
          },
          {
            "bbox": [
              363.93651,
              146.832,
              381.10702,
              154.192
            ],
            "text": "such"
          },
          {
            "bbox": [
              383.6798,
              146.832,
              422.16763,
              154.192
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              424.74041,
              146.832,
              474.62198,
              154.192
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              477.17878,
              146.832,
              484.42571,
              154.192
            ],
            "text": "or"
          },
          {
            "bbox": [
              486.99849,
              146.832,
              504.30483,
              154.192
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              506.87761,
              146.832,
              526.41316,
              154.192
            ],
            "text": "base."
          },
          {
            "bbox": [
              528.98594,
              146.832,
              535.49779,
              154.192
            ],
            "text": "In"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          156.4,
          535.4898,
          163.76
        ],
        "id": "pdf-010-line-020",
        "source_page": 10,
        "text": "such case the provisions of Article 7 or Article 14, as the case",
        "words": [
          {
            "bbox": [
              306.12087,
              156.4,
              323.29138,
              163.76
            ],
            "text": "such"
          },
          {
            "bbox": [
              326.32758,
              156.4,
              343.19447,
              163.76
            ],
            "text": "case"
          },
          {
            "bbox": [
              346.23067,
              156.4,
              357.48059,
              163.76
            ],
            "text": "the"
          },
          {
            "bbox": [
              360.51679,
              156.4,
              397.05506,
              163.76
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              400.09126,
              156.4,
              407.04256,
              163.76
            ],
            "text": "of"
          },
          {
            "bbox": [
              410.07876,
              156.4,
              432.56262,
              163.76
            ],
            "text": "Article"
          },
          {
            "bbox": [
              435.59882,
              156.4,
              440.04126,
              163.76
            ],
            "text": "7"
          },
          {
            "bbox": [
              443.07746,
              156.4,
              450.32439,
              163.76
            ],
            "text": "or"
          },
          {
            "bbox": [
              453.36059,
              156.4,
              475.84445,
              163.76
            ],
            "text": "Article"
          },
          {
            "bbox": [
              478.87266,
              156.4,
              489.97876,
              163.76
            ],
            "text": "14,"
          },
          {
            "bbox": [
              493.01496,
              156.4,
              501.30059,
              163.76
            ],
            "text": "as"
          },
          {
            "bbox": [
              504.33679,
              156.4,
              515.58671,
              163.76
            ],
            "text": "the"
          },
          {
            "bbox": [
              518.62291,
              156.4,
              535.4898,
              163.76
            ],
            "text": "case"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          165.968,
          377.15197,
          173.328
        ],
        "id": "pdf-010-line-021",
        "source_page": 10,
        "text": "may be, shall apply.",
        "words": [
          {
            "bbox": [
              306.11288,
              165.968,
              321.21398,
              173.328
            ],
            "text": "may"
          },
          {
            "bbox": [
              323.4352,
              165.968,
              334.68512,
              173.328
            ],
            "text": "be,"
          },
          {
            "bbox": [
              336.90634,
              165.968,
              353.18197,
              173.328
            ],
            "text": "shall"
          },
          {
            "bbox": [
              355.40319,
              165.968,
              377.15197,
              173.328
            ],
            "text": "apply."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          181.688,
          535.50578,
          189.048
        ],
        "id": "pdf-010-line-023",
        "source_page": 10,
        "text": "(5) Royalties shall be deemed to arise in a Contracting State",
        "words": [
          {
            "bbox": [
              314.60625,
              181.688,
              323.18751,
              189.048
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.17577,
              181.688,
              358.87085,
              189.048
            ],
            "text": "Royalties"
          },
          {
            "bbox": [
              361.85911,
              181.688,
              378.13474,
              189.048
            ],
            "text": "shall"
          },
          {
            "bbox": [
              381.123,
              181.688,
              390.1517,
              189.048
            ],
            "text": "be"
          },
          {
            "bbox": [
              393.13996,
              181.688,
              422.30346,
              189.048
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              425.29172,
              181.688,
              432.37885,
              189.048
            ],
            "text": "to"
          },
          {
            "bbox": [
              435.36711,
              181.688,
              452.37782,
              189.048
            ],
            "text": "arise"
          },
          {
            "bbox": [
              455.36608,
              181.688,
              461.5823,
              189.048
            ],
            "text": "in"
          },
          {
            "bbox": [
              464.57056,
              181.688,
              468.86119,
              189.048
            ],
            "text": "a"
          },
          {
            "bbox": [
              471.84945,
              181.688,
              513.72504,
              189.048
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.7133,
              181.688,
              535.50578,
              189.048
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          191.256,
          535.49779,
          198.616
        ],
        "id": "pdf-010-line-025",
        "source_page": 10,
        "text": "when the payer is a resident of that State. Where, however, the",
        "words": [
          {
            "bbox": [
              306.12886,
              191.256,
              325.34481,
              198.616
            ],
            "text": "when"
          },
          {
            "bbox": [
              328.01347,
              191.256,
              339.26339,
              198.616
            ],
            "text": "the"
          },
          {
            "bbox": [
              341.93205,
              191.256,
              361.90705,
              198.616
            ],
            "text": "payer"
          },
          {
            "bbox": [
              364.57571,
              191.256,
              370.34449,
              198.616
            ],
            "text": "is"
          },
          {
            "bbox": [
              373.01315,
              191.256,
              377.30378,
              198.616
            ],
            "text": "a"
          },
          {
            "bbox": [
              379.97244,
              191.256,
              408.68051,
              198.616
            ],
            "text": "resident"
          },
          {
            "bbox": [
              411.34917,
              191.256,
              418.30047,
              198.616
            ],
            "text": "of"
          },
          {
            "bbox": [
              420.96913,
              191.256,
              434.7359,
              198.616
            ],
            "text": "that"
          },
          {
            "bbox": [
              437.38059,
              191.256,
              458.39429,
              198.616
            ],
            "text": "State."
          },
          {
            "bbox": [
              461.06295,
              191.256,
              486.36728,
              198.616
            ],
            "text": "Where,"
          },
          {
            "bbox": [
              489.03594,
              191.256,
              521.57921,
              198.616
            ],
            "text": "however,"
          },
          {
            "bbox": [
              524.24787,
              191.256,
              535.49779,
              198.616
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          200.824,
          535.50578,
          208.184
        ],
        "id": "pdf-010-line-027",
        "source_page": 10,
        "text": "person paying the royalties, whether he is a resident of a Con-",
        "words": [
          {
            "bbox": [
              306.12087,
              200.824,
              330.83394,
              208.184
            ],
            "text": "person"
          },
          {
            "bbox": [
              333.75029,
              200.824,
              357.57647,
              208.184
            ],
            "text": "paying"
          },
          {
            "bbox": [
              360.50081,
              200.824,
              371.75073,
              208.184
            ],
            "text": "the"
          },
          {
            "bbox": [
              374.67507,
              200.824,
              406.77889,
              208.184
            ],
            "text": "royalties,"
          },
          {
            "bbox": [
              409.70323,
              200.824,
              438.40331,
              208.184
            ],
            "text": "whether"
          },
          {
            "bbox": [
              441.32765,
              200.824,
              450.06072,
              208.184
            ],
            "text": "he"
          },
          {
            "bbox": [
              452.96908,
              200.824,
              458.73786,
              208.184
            ],
            "text": "is"
          },
          {
            "bbox": [
              461.6622,
              200.824,
              465.95283,
              208.184
            ],
            "text": "a"
          },
          {
            "bbox": [
              468.87717,
              200.824,
              497.58524,
              208.184
            ],
            "text": "resident"
          },
          {
            "bbox": [
              500.50958,
              200.824,
              507.46088,
              208.184
            ],
            "text": "of"
          },
          {
            "bbox": [
              510.38522,
              200.824,
              514.67585,
              208.184
            ],
            "text": "a"
          },
          {
            "bbox": [
              517.60019,
              200.824,
              535.50578,
              208.184
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          210.392,
          535.48181,
          217.752
        ],
        "id": "pdf-010-line-029",
        "source_page": 10,
        "text": "tracting State or not, has in a Contracting State a permanent",
        "words": [
          {
            "bbox": [
              306.12886,
              210.392,
              333.20697,
              217.752
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              336.77051,
              210.392,
              355.56299,
              217.752
            ],
            "text": "State"
          },
          {
            "bbox": [
              359.14251,
              210.392,
              366.38944,
              217.752
            ],
            "text": "or"
          },
          {
            "bbox": [
              369.96896,
              210.392,
              383.73573,
              217.752
            ],
            "text": "not,"
          },
          {
            "bbox": [
              387.31525,
              210.392,
              400.04332,
              217.752
            ],
            "text": "has"
          },
          {
            "bbox": [
              403.62284,
              210.392,
              409.83906,
              217.752
            ],
            "text": "in"
          },
          {
            "bbox": [
              413.41858,
              210.392,
              417.70921,
              217.752
            ],
            "text": "a"
          },
          {
            "bbox": [
              421.28873,
              210.392,
              463.17231,
              217.752
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              466.75183,
              210.392,
              485.54431,
              217.752
            ],
            "text": "State"
          },
          {
            "bbox": [
              489.12383,
              210.392,
              493.41446,
              217.752
            ],
            "text": "a"
          },
          {
            "bbox": [
              496.99398,
              210.392,
              535.48181,
              217.752
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          219.96,
          535.4898,
          227.32
        ],
        "id": "pdf-010-line-031",
        "source_page": 10,
        "text": "establishment or fixed base in connection with which the liability",
        "words": [
          {
            "bbox": [
              306.10489,
              219.96,
              355.98646,
              227.32
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              358.24763,
              219.96,
              365.49456,
              227.32
            ],
            "text": "or"
          },
          {
            "bbox": [
              367.74774,
              219.96,
              385.05408,
              227.32
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              387.30726,
              219.96,
              404.62159,
              227.32
            ],
            "text": "base"
          },
          {
            "bbox": [
              406.87477,
              219.96,
              413.09099,
              227.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              415.34417,
              219.96,
              455.00653,
              227.32
            ],
            "text": "connection"
          },
          {
            "bbox": [
              457.25971,
              219.96,
              472.0492,
              227.32
            ],
            "text": "with"
          },
          {
            "bbox": [
              474.31836,
              219.96,
              495.32407,
              227.32
            ],
            "text": "which"
          },
          {
            "bbox": [
              497.57725,
              219.96,
              508.82717,
              227.32
            ],
            "text": "the"
          },
          {
            "bbox": [
              511.08035,
              219.96,
              535.4898,
              227.32
            ],
            "text": "liability"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          229.528,
          535.48181,
          236.888
        ],
        "id": "pdf-010-line-033",
        "source_page": 10,
        "text": "to pay the royalties was incurred, and such royalties are borne by",
        "words": [
          {
            "bbox": [
              306.11288,
              229.528,
              313.21599,
              236.888
            ],
            "text": "to"
          },
          {
            "bbox": [
              315.1256,
              229.528,
              328.1493,
              236.888
            ],
            "text": "pay"
          },
          {
            "bbox": [
              330.05891,
              229.528,
              341.30883,
              236.888
            ],
            "text": "the"
          },
          {
            "bbox": [
              343.21844,
              229.528,
              373.10903,
              236.888
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              375.01864,
              229.528,
              389.36069,
              236.888
            ],
            "text": "was"
          },
          {
            "bbox": [
              391.2703,
              229.528,
              422.79085,
              236.888
            ],
            "text": "incurred,"
          },
          {
            "bbox": [
              424.70046,
              229.528,
              438.1716,
              236.888
            ],
            "text": "and"
          },
          {
            "bbox": [
              440.08121,
              229.528,
              457.25172,
              236.888
            ],
            "text": "such"
          },
          {
            "bbox": [
              459.16133,
              229.528,
              489.05991,
              236.888
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              490.96952,
              229.528,
              502.21145,
              236.888
            ],
            "text": "are"
          },
          {
            "bbox": [
              504.12106,
              229.528,
              524.83913,
              236.888
            ],
            "text": "borne"
          },
          {
            "bbox": [
              526.74874,
              229.528,
              535.48181,
              236.888
            ],
            "text": "by"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          239.096,
          535.4898,
          246.456
        ],
        "id": "pdf-010-line-035",
        "source_page": 10,
        "text": "such permanent establishment or fixed base, then such royalties",
        "words": [
          {
            "bbox": [
              306.10489,
              239.096,
              323.2754,
              246.456
            ],
            "text": "such"
          },
          {
            "bbox": [
              325.40074,
              239.096,
              363.88857,
              246.456
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              366.0219,
              239.096,
              415.90347,
              246.456
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              418.02881,
              239.096,
              425.27574,
              246.456
            ],
            "text": "or"
          },
          {
            "bbox": [
              427.40108,
              239.096,
              444.70742,
              246.456
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              446.83276,
              239.096,
              466.36831,
              246.456
            ],
            "text": "base,"
          },
          {
            "bbox": [
              468.49365,
              239.096,
              484.18601,
              246.456
            ],
            "text": "then"
          },
          {
            "bbox": [
              486.31135,
              239.096,
              503.48186,
              246.456
            ],
            "text": "such"
          },
          {
            "bbox": [
              505.6072,
              239.096,
              535.4898,
              246.456
            ],
            "text": "royalties"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          248.664,
          535.4898,
          256.024
        ],
        "id": "pdf-010-line-037",
        "source_page": 10,
        "text": "shall be deemed to arise in the Contracting State in which the",
        "words": [
          {
            "bbox": [
              306.11288,
              248.664,
              322.38851,
              256.024
            ],
            "text": "shall"
          },
          {
            "bbox": [
              325.49662,
              248.664,
              334.52532,
              256.024
            ],
            "text": "be"
          },
          {
            "bbox": [
              337.63343,
              248.664,
              366.79693,
              256.024
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              369.90504,
              248.664,
              377.00815,
              256.024
            ],
            "text": "to"
          },
          {
            "bbox": [
              380.11626,
              248.664,
              397.12697,
              256.024
            ],
            "text": "arise"
          },
          {
            "bbox": [
              400.23508,
              248.664,
              406.4513,
              256.024
            ],
            "text": "in"
          },
          {
            "bbox": [
              409.55941,
              248.664,
              420.80933,
              256.024
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.91744,
              248.664,
              465.79303,
              256.024
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              468.90114,
              248.664,
              487.69362,
              256.024
            ],
            "text": "State"
          },
          {
            "bbox": [
              490.80173,
              248.664,
              497.01795,
              256.024
            ],
            "text": "in"
          },
          {
            "bbox": [
              500.12606,
              248.664,
              521.13177,
              256.024
            ],
            "text": "which"
          },
          {
            "bbox": [
              524.23988,
              248.664,
              535.4898,
              256.024
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          258.232,
          486.23145,
          265.592
        ],
        "id": "pdf-010-line-039",
        "source_page": 10,
        "text": "permanent establishment or fixed base is situated.",
        "words": [
          {
            "bbox": [
              306.11288,
              258.232,
              344.60071,
              265.592
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              346.82193,
              258.232,
              396.7035,
              265.592
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              398.92472,
              258.232,
              406.17165,
              265.592
            ],
            "text": "or"
          },
          {
            "bbox": [
              408.39287,
              258.232,
              425.69921,
              265.592
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              427.92043,
              258.232,
              445.23476,
              265.592
            ],
            "text": "base"
          },
          {
            "bbox": [
              447.45598,
              258.232,
              453.22476,
              265.592
            ],
            "text": "is"
          },
          {
            "bbox": [
              455.44598,
              258.232,
              486.23145,
              265.592
            ],
            "text": "situated."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          293.08,
          535.4898,
          300.448
        ],
        "id": "pdf-010-line-043",
        "source_page": 10,
        "text": "(6) Where, by reason of a special relationship between the",
        "words": [
          {
            "bbox": [
              314.61424,
              293.088,
              323.1955,
              300.448
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              327.01472,
              293.08,
              352.31905,
              300.44
            ],
            "text": "Where,"
          },
          {
            "bbox": [
              356.14626,
              293.08,
              364.87933,
              300.44
            ],
            "text": "by"
          },
          {
            "bbox": [
              368.70654,
              293.08,
              392.97217,
              300.44
            ],
            "text": "reason"
          },
          {
            "bbox": [
              396.79938,
              293.08,
              403.75068,
              300.44
            ],
            "text": "of"
          },
          {
            "bbox": [
              407.57789,
              293.08,
              411.86852,
              300.44
            ],
            "text": "a"
          },
          {
            "bbox": [
              415.69573,
              293.08,
              440.84825,
              300.44
            ],
            "text": "special"
          },
          {
            "bbox": [
              444.67546,
              293.08,
              485.95979,
              300.44
            ],
            "text": "relationship"
          },
          {
            "bbox": [
              489.787,
              293.08,
              520.41267,
              300.44
            ],
            "text": "between"
          },
          {
            "bbox": [
              524.23988,
              293.08,
              535.4898,
              300.44
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          302.648,
          535.48181,
          310.008
        ],
        "id": "pdf-010-line-045",
        "source_page": 10,
        "text": "payer and the beneficial owner or between both of them and",
        "words": [
          {
            "bbox": [
              306.11288,
              302.648,
              326.08788,
              310.008
            ],
            "text": "payer"
          },
          {
            "bbox": [
              329.68338,
              302.648,
              343.15452,
              310.008
            ],
            "text": "and"
          },
          {
            "bbox": [
              346.75002,
              302.648,
              357.99994,
              310.008
            ],
            "text": "the"
          },
          {
            "bbox": [
              361.59544,
              302.648,
              395.62485,
              310.008
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              399.22035,
              302.648,
              421.25677,
              310.008
            ],
            "text": "owner"
          },
          {
            "bbox": [
              424.85227,
              302.648,
              432.0992,
              310.008
            ],
            "text": "or"
          },
          {
            "bbox": [
              435.6947,
              302.648,
              466.32037,
              310.008
            ],
            "text": "between"
          },
          {
            "bbox": [
              469.91587,
              302.648,
              486.20748,
              310.008
            ],
            "text": "both"
          },
          {
            "bbox": [
              489.80298,
              302.648,
              496.75428,
              310.008
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.34978,
              302.648,
              518.41517,
              310.008
            ],
            "text": "them"
          },
          {
            "bbox": [
              522.01067,
              302.648,
              535.48181,
              310.008
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          312.216,
          535.48181,
          319.576
        ],
        "id": "pdf-010-line-047",
        "source_page": 10,
        "text": "some other person, the amount of the royalties, having regard to",
        "words": [
          {
            "bbox": [
              306.10489,
              312.216,
              325.79225,
              319.576
            ],
            "text": "some"
          },
          {
            "bbox": [
              327.96553,
              312.216,
              346.46238,
              319.576
            ],
            "text": "other"
          },
          {
            "bbox": [
              348.63566,
              312.216,
              375.56995,
              319.576
            ],
            "text": "person,"
          },
          {
            "bbox": [
              377.74323,
              312.216,
              389.00913,
              319.576
            ],
            "text": "the"
          },
          {
            "bbox": [
              391.18241,
              312.216,
              418.2765,
              319.576
            ],
            "text": "amount"
          },
          {
            "bbox": [
              420.44978,
              312.216,
              427.40108,
              319.576
            ],
            "text": "of"
          },
          {
            "bbox": [
              429.57436,
              312.216,
              440.82428,
              319.576
            ],
            "text": "the"
          },
          {
            "bbox": [
              442.99756,
              312.216,
              475.10138,
              319.576
            ],
            "text": "royalties,"
          },
          {
            "bbox": [
              477.27466,
              312.216,
              500.80521,
              319.576
            ],
            "text": "having"
          },
          {
            "bbox": [
              502.97849,
              312.216,
              526.20542,
              319.576
            ],
            "text": "regard"
          },
          {
            "bbox": [
              528.3787,
              312.216,
              535.48181,
              319.576
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          321.784,
          535.4898,
          329.144
        ],
        "id": "pdf-010-line-049",
        "source_page": 10,
        "text": "the use, right or information for which they are paid, exceeds the",
        "words": [
          {
            "bbox": [
              306.10489,
              321.784,
              317.35481,
              329.144
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.49613,
              321.784,
              334.44542,
              329.144
            ],
            "text": "use,"
          },
          {
            "bbox": [
              336.58674,
              321.784,
              352.56674,
              329.144
            ],
            "text": "right"
          },
          {
            "bbox": [
              354.70806,
              321.784,
              361.95499,
              329.144
            ],
            "text": "or"
          },
          {
            "bbox": [
              364.09631,
              321.784,
              404.34993,
              329.144
            ],
            "text": "information"
          },
          {
            "bbox": [
              406.49125,
              321.784,
              416.10322,
              329.144
            ],
            "text": "for"
          },
          {
            "bbox": [
              418.24454,
              321.784,
              439.25025,
              329.144
            ],
            "text": "which"
          },
          {
            "bbox": [
              441.39157,
              321.784,
              456.63649,
              329.144
            ],
            "text": "they"
          },
          {
            "bbox": [
              458.77781,
              321.784,
              470.01974,
              329.144
            ],
            "text": "are"
          },
          {
            "bbox": [
              472.16106,
              321.784,
              489.92283,
              329.144
            ],
            "text": "paid,"
          },
          {
            "bbox": [
              492.06415,
              321.784,
              522.09856,
              329.144
            ],
            "text": "exceeds"
          },
          {
            "bbox": [
              524.23988,
              321.784,
              535.4898,
              329.144
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          331.352,
          535.4898,
          338.712
        ],
        "id": "pdf-010-line-051",
        "source_page": 10,
        "text": "amount which would have been agreed upon by the payer and",
        "words": [
          {
            "bbox": [
              306.11288,
              331.352,
              333.20697,
              338.712
            ],
            "text": "amount"
          },
          {
            "bbox": [
              336.04342,
              331.352,
              357.04913,
              338.712
            ],
            "text": "which"
          },
          {
            "bbox": [
              359.88558,
              331.352,
              381.48255,
              338.712
            ],
            "text": "would"
          },
          {
            "bbox": [
              384.319,
              331.352,
              401.34569,
              338.712
            ],
            "text": "have"
          },
          {
            "bbox": [
              404.18214,
              331.352,
              421.94391,
              338.712
            ],
            "text": "been"
          },
          {
            "bbox": [
              424.78036,
              331.352,
              449.63725,
              338.712
            ],
            "text": "agreed"
          },
          {
            "bbox": [
              452.4737,
              331.352,
              470.68291,
              338.712
            ],
            "text": "upon"
          },
          {
            "bbox": [
              473.51936,
              331.352,
              482.25243,
              338.712
            ],
            "text": "by"
          },
          {
            "bbox": [
              485.08888,
              331.352,
              496.3388,
              338.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              499.17525,
              331.352,
              519.15025,
              338.712
            ],
            "text": "payer"
          },
          {
            "bbox": [
              521.9867,
              331.352,
              535.4898,
              338.712
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          340.92,
          535.4898,
          348.28
        ],
        "id": "pdf-010-line-053",
        "source_page": 10,
        "text": "the beneficial owner in the absence of such relationship, the pro-",
        "words": [
          {
            "bbox": [
              306.11288,
              340.92,
              317.3628,
              348.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.39226,
              340.92,
              353.42167,
              348.28
            ],
            "text": "beneficial"
          },
          {
            "bbox": [
              355.45113,
              340.92,
              377.48755,
              348.28
            ],
            "text": "owner"
          },
          {
            "bbox": [
              379.51701,
              340.92,
              385.73323,
              348.28
            ],
            "text": "in"
          },
          {
            "bbox": [
              387.76269,
              340.92,
              399.01261,
              348.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              401.04207,
              340.92,
              431.37211,
              348.28
            ],
            "text": "absence"
          },
          {
            "bbox": [
              433.40157,
              340.92,
              440.35287,
              348.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              442.38233,
              340.92,
              459.55284,
              348.28
            ],
            "text": "such"
          },
          {
            "bbox": [
              461.5823,
              340.92,
              505.08785,
              348.28
            ],
            "text": "relationship,"
          },
          {
            "bbox": [
              507.11731,
              340.92,
              518.36723,
              348.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              520.39669,
              340.92,
              535.4898,
              348.28
            ],
            "text": "pro-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          350.488,
          535.49779,
          357.848
        ],
        "id": "pdf-010-line-055",
        "source_page": 10,
        "text": "visions of this Article shall apply only to the last-mentioned",
        "words": [
          {
            "bbox": [
              306.11288,
              350.488,
              330.67414,
              357.848
            ],
            "text": "visions"
          },
          {
            "bbox": [
              335.13256,
              350.488,
              342.08386,
              357.848
            ],
            "text": "of"
          },
          {
            "bbox": [
              346.54228,
              350.488,
              359.27035,
              357.848
            ],
            "text": "this"
          },
          {
            "bbox": [
              363.72877,
              350.488,
              386.21263,
              357.848
            ],
            "text": "Article"
          },
          {
            "bbox": [
              390.67105,
              350.488,
              406.94668,
              357.848
            ],
            "text": "shall"
          },
          {
            "bbox": [
              411.4051,
              350.488,
              430.93266,
              357.848
            ],
            "text": "apply"
          },
          {
            "bbox": [
              435.39108,
              350.488,
              450.18856,
              357.848
            ],
            "text": "only"
          },
          {
            "bbox": [
              454.64698,
              350.488,
              461.75009,
              357.848
            ],
            "text": "to"
          },
          {
            "bbox": [
              466.20851,
              350.488,
              477.45843,
              357.848
            ],
            "text": "the"
          },
          {
            "bbox": [
              481.91685,
              350.488,
              535.49779,
              357.848
            ],
            "text": "last-mentioned"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          360.056,
          535.47382,
          367.416
        ],
        "id": "pdf-010-line-057",
        "source_page": 10,
        "text": "amount. In such case, the excess part of the payments shall",
        "words": [
          {
            "bbox": [
              306.12087,
              360.056,
              335.42819,
              367.416
            ],
            "text": "amount."
          },
          {
            "bbox": [
              339.15153,
              360.056,
              345.66338,
              367.416
            ],
            "text": "In"
          },
          {
            "bbox": [
              349.38672,
              360.056,
              366.55723,
              367.416
            ],
            "text": "such"
          },
          {
            "bbox": [
              370.28057,
              360.056,
              389.36868,
              367.416
            ],
            "text": "case,"
          },
          {
            "bbox": [
              393.09202,
              360.056,
              404.34194,
              367.416
            ],
            "text": "the"
          },
          {
            "bbox": [
              408.06528,
              360.056,
              433.06599,
              367.416
            ],
            "text": "excess"
          },
          {
            "bbox": [
              436.78933,
              360.056,
              451.01952,
              367.416
            ],
            "text": "part"
          },
          {
            "bbox": [
              454.74286,
              360.056,
              461.69416,
              367.416
            ],
            "text": "of"
          },
          {
            "bbox": [
              465.4175,
              360.056,
              476.66742,
              367.416
            ],
            "text": "the"
          },
          {
            "bbox": [
              480.39076,
              360.056,
              515.47485,
              367.416
            ],
            "text": "payments"
          },
          {
            "bbox": [
              519.19819,
              360.056,
              535.47382,
              367.416
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          369.624,
          535.4898,
          376.984
        ],
        "id": "pdf-010-line-059",
        "source_page": 10,
        "text": "remain taxable according to the laws of each Contracting State,",
        "words": [
          {
            "bbox": [
              306.0969,
              369.624,
              330.37052,
              376.984
            ],
            "text": "remain"
          },
          {
            "bbox": [
              332.79149,
              369.624,
              358.84688,
              376.984
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              361.26785,
              369.624,
              396.92722,
              376.984
            ],
            "text": "according"
          },
          {
            "bbox": [
              399.34819,
              369.624,
              406.4513,
              376.984
            ],
            "text": "to"
          },
          {
            "bbox": [
              408.87227,
              369.624,
              420.12219,
              376.984
            ],
            "text": "the"
          },
          {
            "bbox": [
              422.54316,
              369.624,
              438.65899,
              376.984
            ],
            "text": "laws"
          },
          {
            "bbox": [
              441.07996,
              369.624,
              448.03126,
              376.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              450.45223,
              369.624,
              467.75857,
              376.984
            ],
            "text": "each"
          },
          {
            "bbox": [
              470.17954,
              369.624,
              512.05513,
              376.984
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              514.4761,
              369.624,
              535.4898,
              376.984
            ],
            "text": "State,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          379.192,
          534.46708,
          386.552
        ],
        "id": "pdf-010-line-061",
        "source_page": 10,
        "text": "due regard being had to the other provisions of this Convention.",
        "words": [
          {
            "bbox": [
              306.11288,
              379.192,
              319.58402,
              386.552
            ],
            "text": "due"
          },
          {
            "bbox": [
              321.80524,
              379.192,
              345.03217,
              386.552
            ],
            "text": "regard"
          },
          {
            "bbox": [
              347.25339,
              379.192,
              367.08457,
              386.552
            ],
            "text": "being"
          },
          {
            "bbox": [
              369.30579,
              379.192,
              382.77693,
              386.552
            ],
            "text": "had"
          },
          {
            "bbox": [
              384.99815,
              379.192,
              392.10126,
              386.552
            ],
            "text": "to"
          },
          {
            "bbox": [
              394.32248,
              379.192,
              405.5724,
              386.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              407.79362,
              379.192,
              426.29047,
              386.552
            ],
            "text": "other"
          },
          {
            "bbox": [
              428.51169,
              379.192,
              465.05795,
              386.552
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              467.27917,
              379.192,
              474.23047,
              386.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              476.45169,
              379.192,
              489.17976,
              386.552
            ],
            "text": "this"
          },
          {
            "bbox": [
              491.40098,
              379.192,
              534.46708,
              386.552
            ],
            "text": "Convention."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          410.208,
          438.69894,
          417.592
        ],
        "id": "pdf-010-line-063",
        "source_page": 10,
        "text": "Article 13",
        "words": [
          {
            "bbox": [
              402.90374,
              410.208,
              427.59284,
              417.592
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              410.208,
              438.69894,
              417.592
            ],
            "text": "13"
          }
        ]
      },
      {
        "bbox": [
          395.36917,
          424.256,
          446.23351,
          431.64
        ],
        "id": "pdf-010-line-065",
        "source_page": 10,
        "text": "Capital Gains",
        "words": [
          {
            "bbox": [
              395.36917,
              424.256,
              422.2715,
              431.64
            ],
            "text": "Capital"
          },
          {
            "bbox": [
              424.49272,
              424.256,
              446.23351,
              431.64
            ],
            "text": "Gains"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          439.976,
          535.48181,
          447.336
        ],
        "id": "pdf-010-line-067",
        "source_page": 10,
        "text": "(1) Gains derived by a resident of a Contracting State from the",
        "words": [
          {
            "bbox": [
              314.60625,
              439.976,
              323.18751,
              447.336
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.36079,
              439.976,
              345.92705,
              447.336
            ],
            "text": "Gains"
          },
          {
            "bbox": [
              348.10033,
              439.976,
              374.58718,
              447.336
            ],
            "text": "derived"
          },
          {
            "bbox": [
              376.76046,
              439.976,
              385.49353,
              447.336
            ],
            "text": "by"
          },
          {
            "bbox": [
              387.66681,
              439.976,
              391.95744,
              447.336
            ],
            "text": "a"
          },
          {
            "bbox": [
              394.13072,
              439.976,
              422.84678,
              447.336
            ],
            "text": "resident"
          },
          {
            "bbox": [
              425.02006,
              439.976,
              431.97136,
              447.336
            ],
            "text": "of"
          },
          {
            "bbox": [
              434.14464,
              439.976,
              438.43527,
              447.336
            ],
            "text": "a"
          },
          {
            "bbox": [
              440.60855,
              439.976,
              482.48414,
              447.336
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              484.65742,
              439.976,
              503.4499,
              447.336
            ],
            "text": "State"
          },
          {
            "bbox": [
              505.62318,
              439.976,
              522.05861,
              447.336
            ],
            "text": "from"
          },
          {
            "bbox": [
              524.23189,
              439.976,
              535.48181,
              447.336
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          449.544,
          535.4898,
          456.904
        ],
        "id": "pdf-010-line-069",
        "source_page": 10,
        "text": "alienation of immovable property situated in the other Contract-",
        "words": [
          {
            "bbox": [
              306.10489,
              449.544,
              340.28611,
              456.904
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              342.81894,
              449.544,
              349.77024,
              456.904
            ],
            "text": "of"
          },
          {
            "bbox": [
              352.30307,
              449.544,
              391.38216,
              456.904
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              393.91499,
              449.544,
              424.1092,
              456.904
            ],
            "text": "property"
          },
          {
            "bbox": [
              426.64203,
              449.544,
              455.20628,
              456.904
            ],
            "text": "situated"
          },
          {
            "bbox": [
              457.73911,
              449.544,
              463.95533,
              456.904
            ],
            "text": "in"
          },
          {
            "bbox": [
              466.48816,
              449.544,
              477.73808,
              456.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              480.27091,
              449.544,
              498.76776,
              456.904
            ],
            "text": "other"
          },
          {
            "bbox": [
              501.30059,
              449.544,
              535.4898,
              456.904
            ],
            "text": "Contract-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          459.112,
          457.07594,
          466.472
        ],
        "id": "pdf-010-line-071",
        "source_page": 10,
        "text": "ing State may be taxed in that other State.",
        "words": [
          {
            "bbox": [
              306.11288,
              459.112,
              316.91536,
              466.472
            ],
            "text": "ing"
          },
          {
            "bbox": [
              319.13658,
              459.112,
              337.92906,
              466.472
            ],
            "text": "State"
          },
          {
            "bbox": [
              340.15028,
              459.112,
              355.25138,
              466.472
            ],
            "text": "may"
          },
          {
            "bbox": [
              357.4726,
              459.112,
              366.5013,
              466.472
            ],
            "text": "be"
          },
          {
            "bbox": [
              368.72252,
              459.112,
              388.69752,
              466.472
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              390.91874,
              459.112,
              397.13496,
              466.472
            ],
            "text": "in"
          },
          {
            "bbox": [
              399.35618,
              459.112,
              413.12295,
              466.472
            ],
            "text": "that"
          },
          {
            "bbox": [
              415.34417,
              459.112,
              433.84102,
              466.472
            ],
            "text": "other"
          },
          {
            "bbox": [
              436.06224,
              459.112,
              457.07594,
              466.472
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          484.4,
          535.49779,
          491.76
        ],
        "id": "pdf-010-line-074",
        "source_page": 10,
        "text": "(2) Gains from the alienation of shares and similar rights in a",
        "words": [
          {
            "bbox": [
              314.61424,
              484.4,
              323.1955,
              491.76
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.12783,
              484.4,
              346.69409,
              491.76
            ],
            "text": "Gains"
          },
          {
            "bbox": [
              349.62642,
              484.4,
              366.05386,
              491.76
            ],
            "text": "from"
          },
          {
            "bbox": [
              368.98619,
              484.4,
              380.23611,
              491.76
            ],
            "text": "the"
          },
          {
            "bbox": [
              383.14447,
              484.4,
              417.32569,
              491.76
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              420.25802,
              484.4,
              427.20932,
              491.76
            ],
            "text": "of"
          },
          {
            "bbox": [
              430.14165,
              484.4,
              453.81602,
              491.76
            ],
            "text": "shares"
          },
          {
            "bbox": [
              456.74835,
              484.4,
              470.21949,
              491.76
            ],
            "text": "and"
          },
          {
            "bbox": [
              473.15182,
              484.4,
              496.23493,
              491.76
            ],
            "text": "similar"
          },
          {
            "bbox": [
              499.15128,
              484.4,
              519.12628,
              491.76
            ],
            "text": "rights"
          },
          {
            "bbox": [
              522.05861,
              484.4,
              528.27483,
              491.76
            ],
            "text": "in"
          },
          {
            "bbox": [
              531.20716,
              484.4,
              535.49779,
              491.76
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          493.968,
          535.4898,
          501.328
        ],
        "id": "pdf-010-line-076",
        "source_page": 10,
        "text": "company, the assets of which consist – directly or indirectly –",
        "words": [
          {
            "bbox": [
              306.12087,
              493.968,
              341.50059,
              501.328
            ],
            "text": "company,"
          },
          {
            "bbox": [
              344.76051,
              493.968,
              356.01043,
              501.328
            ],
            "text": "the"
          },
          {
            "bbox": [
              359.27035,
              493.968,
              382.35346,
              501.328
            ],
            "text": "assets"
          },
          {
            "bbox": [
              385.61338,
              493.968,
              392.56468,
              501.328
            ],
            "text": "of"
          },
          {
            "bbox": [
              395.80862,
              493.968,
              416.81433,
              501.328
            ],
            "text": "which"
          },
          {
            "bbox": [
              420.07425,
              493.968,
              445.67421,
              501.328
            ],
            "text": "consist"
          },
          {
            "bbox": [
              448.93413,
              493.968,
              452.92913,
              501.328
            ],
            "text": "–"
          },
          {
            "bbox": [
              456.18905,
              493.968,
              482.22846,
              501.328
            ],
            "text": "directly"
          },
          {
            "bbox": [
              485.48838,
              493.968,
              492.73531,
              501.328
            ],
            "text": "or"
          },
          {
            "bbox": [
              495.99523,
              493.968,
              528.23488,
              501.328
            ],
            "text": "indirectly"
          },
          {
            "bbox": [
              531.4948,
              493.968,
              535.4898,
              501.328
            ],
            "text": "–"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          503.528,
          535.4898,
          510.896
        ],
        "id": "pdf-010-line-078",
        "source_page": 10,
        "text": "principally of immovable property situated in a Contracting State,",
        "words": [
          {
            "bbox": [
              306.11288,
              503.536,
              342.36351,
              510.896
            ],
            "text": "principally"
          },
          {
            "bbox": [
              344.23317,
              503.536,
              351.18447,
              510.896
            ],
            "text": "of"
          },
          {
            "bbox": [
              353.05413,
              503.536,
              392.13322,
              510.896
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              393.99489,
              503.528,
              424.18111,
              510.888
            ],
            "text": "property"
          },
          {
            "bbox": [
              426.05077,
              503.528,
              454.61502,
              510.888
            ],
            "text": "situated"
          },
          {
            "bbox": [
              456.48468,
              503.528,
              462.7009,
              510.888
            ],
            "text": "in"
          },
          {
            "bbox": [
              464.57056,
              503.528,
              468.86119,
              510.888
            ],
            "text": "a"
          },
          {
            "bbox": [
              470.73085,
              503.528,
              512.60644,
              510.888
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              514.4761,
              503.528,
              535.4898,
              510.888
            ],
            "text": "State,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          513.096,
          402.31248,
          520.456
        ],
        "id": "pdf-010-line-080",
        "source_page": 10,
        "text": "may be taxed in that State.",
        "words": [
          {
            "bbox": [
              306.11288,
              513.096,
              321.21398,
              520.456
            ],
            "text": "may"
          },
          {
            "bbox": [
              323.4352,
              513.096,
              332.4639,
              520.456
            ],
            "text": "be"
          },
          {
            "bbox": [
              334.68512,
              513.096,
              354.66012,
              520.456
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              356.88134,
              513.096,
              363.09756,
              520.456
            ],
            "text": "in"
          },
          {
            "bbox": [
              365.31878,
              513.096,
              379.08555,
              520.456
            ],
            "text": "that"
          },
          {
            "bbox": [
              381.30677,
              513.096,
              402.31248,
              520.456
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          538.384,
          535.47382,
          545.744
        ],
        "id": "pdf-010-line-083",
        "source_page": 10,
        "text": "(3) Gains from the alienation of movable property forming part",
        "words": [
          {
            "bbox": [
              314.60625,
              538.384,
              323.18751,
              545.744
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.49662,
              538.384,
              346.06288,
              545.744
            ],
            "text": "Gains"
          },
          {
            "bbox": [
              348.37199,
              538.384,
              364.79943,
              545.744
            ],
            "text": "from"
          },
          {
            "bbox": [
              367.10854,
              538.384,
              378.35846,
              545.744
            ],
            "text": "the"
          },
          {
            "bbox": [
              380.66757,
              538.384,
              414.84879,
              545.744
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              417.1579,
              538.384,
              424.12518,
              545.744
            ],
            "text": "of"
          },
          {
            "bbox": [
              426.43429,
              538.384,
              456.92413,
              545.744
            ],
            "text": "movable"
          },
          {
            "bbox": [
              459.23324,
              538.384,
              489.41946,
              545.744
            ],
            "text": "property"
          },
          {
            "bbox": [
              491.72857,
              538.384,
              518.95849,
              545.744
            ],
            "text": "forming"
          },
          {
            "bbox": [
              521.2676,
              538.384,
              535.47382,
              545.744
            ],
            "text": "part"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          547.952,
          535.49779,
          555.312
        ],
        "id": "pdf-010-line-085",
        "source_page": 10,
        "text": "of the business property of a permanent establishment which an",
        "words": [
          {
            "bbox": [
              306.0969,
              547.952,
              313.0482,
              555.312
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.2854,
              547.952,
              326.53532,
              555.312
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.75654,
              547.952,
              360.4289,
              555.312
            ],
            "text": "business"
          },
          {
            "bbox": [
              362.65012,
              547.952,
              392.83634,
              555.312
            ],
            "text": "property"
          },
          {
            "bbox": [
              395.05756,
              547.952,
              402.00886,
              555.312
            ],
            "text": "of"
          },
          {
            "bbox": [
              404.23008,
              547.952,
              408.52071,
              555.312
            ],
            "text": "a"
          },
          {
            "bbox": [
              410.74193,
              547.952,
              449.21378,
              555.312
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              451.435,
              547.952,
              501.31657,
              555.312
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              503.53779,
              547.952,
              524.5435,
              555.312
            ],
            "text": "which"
          },
          {
            "bbox": [
              526.76472,
              547.952,
              535.49779,
              555.312
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          557.52,
          535.47382,
          564.88
        ],
        "id": "pdf-010-line-087",
        "source_page": 10,
        "text": "enterprise of a Contracting State has in the other Contracting",
        "words": [
          {
            "bbox": [
              306.12087,
              557.52,
              341.77225,
              564.88
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              345.23991,
              557.52,
              352.19121,
              564.88
            ],
            "text": "of"
          },
          {
            "bbox": [
              355.65887,
              557.52,
              359.9495,
              564.88
            ],
            "text": "a"
          },
          {
            "bbox": [
              363.41716,
              557.52,
              405.29275,
              564.88
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              408.76041,
              557.52,
              427.55289,
              564.88
            ],
            "text": "State"
          },
          {
            "bbox": [
              431.02055,
              557.52,
              443.74862,
              564.88
            ],
            "text": "has"
          },
          {
            "bbox": [
              447.21628,
              557.52,
              453.44848,
              564.88
            ],
            "text": "in"
          },
          {
            "bbox": [
              456.91614,
              557.52,
              468.16606,
              564.88
            ],
            "text": "the"
          },
          {
            "bbox": [
              471.63372,
              557.52,
              490.13057,
              564.88
            ],
            "text": "other"
          },
          {
            "bbox": [
              493.59823,
              557.52,
              535.47382,
              564.88
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          567.088,
          535.48181,
          574.448
        ],
        "id": "pdf-010-line-089",
        "source_page": 10,
        "text": "State or of movable property pertaining to a fixed base available",
        "words": [
          {
            "bbox": [
              306.0969,
              567.088,
              324.88938,
              574.448
            ],
            "text": "State"
          },
          {
            "bbox": [
              327.18251,
              567.088,
              334.42944,
              574.448
            ],
            "text": "or"
          },
          {
            "bbox": [
              336.72257,
              567.088,
              343.69784,
              574.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              345.99097,
              567.088,
              376.48081,
              574.448
            ],
            "text": "movable"
          },
          {
            "bbox": [
              378.77394,
              567.088,
              408.96016,
              574.448
            ],
            "text": "property"
          },
          {
            "bbox": [
              411.25329,
              567.088,
              446.76884,
              574.448
            ],
            "text": "pertaining"
          },
          {
            "bbox": [
              449.06197,
              567.088,
              456.16508,
              574.448
            ],
            "text": "to"
          },
          {
            "bbox": [
              458.47419,
              567.088,
              462.76482,
              574.448
            ],
            "text": "a"
          },
          {
            "bbox": [
              465.05795,
              567.088,
              482.36429,
              574.448
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              484.65742,
              567.088,
              501.97175,
              574.448
            ],
            "text": "base"
          },
          {
            "bbox": [
              504.26488,
              567.088,
              535.48181,
              574.448
            ],
            "text": "available"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          576.656,
          535.4898,
          584.016
        ],
        "id": "pdf-010-line-091",
        "source_page": 10,
        "text": "to a resident of a Contracting State in the other Contracting State",
        "words": [
          {
            "bbox": [
              306.10489,
              576.656,
              313.208,
              584.016
            ],
            "text": "to"
          },
          {
            "bbox": [
              315.09364,
              576.656,
              319.38427,
              584.016
            ],
            "text": "a"
          },
          {
            "bbox": [
              321.26991,
              576.656,
              349.98597,
              584.016
            ],
            "text": "resident"
          },
          {
            "bbox": [
              351.87161,
              576.656,
              358.82291,
              584.016
            ],
            "text": "of"
          },
          {
            "bbox": [
              360.70855,
              576.656,
              364.99918,
              584.016
            ],
            "text": "a"
          },
          {
            "bbox": [
              366.88482,
              576.656,
              408.76041,
              584.016
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              410.64605,
              576.656,
              429.43853,
              584.016
            ],
            "text": "State"
          },
          {
            "bbox": [
              431.32417,
              576.656,
              437.54039,
              584.016
            ],
            "text": "in"
          },
          {
            "bbox": [
              439.42603,
              576.656,
              450.67595,
              584.016
            ],
            "text": "the"
          },
          {
            "bbox": [
              452.5536,
              576.656,
              471.05045,
              584.016
            ],
            "text": "other"
          },
          {
            "bbox": [
              472.93609,
              576.656,
              514.81168,
              584.016
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.69732,
              576.656,
              535.4898,
              584.016
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          586.224,
          535.4898,
          593.584
        ],
        "id": "pdf-010-line-093",
        "source_page": 10,
        "text": "for the purpose of performing independent personal services,",
        "words": [
          {
            "bbox": [
              306.11288,
              586.224,
              315.72485,
              593.584
            ],
            "text": "for"
          },
          {
            "bbox": [
              319.46417,
              586.224,
              330.71409,
              593.584
            ],
            "text": "the"
          },
          {
            "bbox": [
              334.45341,
              586.224,
              363.91254,
              593.584
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              367.65186,
              586.224,
              374.60316,
              593.584
            ],
            "text": "of"
          },
          {
            "bbox": [
              378.34248,
              586.224,
              417.26177,
              593.584
            ],
            "text": "performing"
          },
          {
            "bbox": [
              421.00109,
              586.224,
              465.70514,
              593.584
            ],
            "text": "independent"
          },
          {
            "bbox": [
              469.44446,
              586.224,
              500.23792,
              593.584
            ],
            "text": "personal"
          },
          {
            "bbox": [
              503.97724,
              586.224,
              535.4898,
              593.584
            ],
            "text": "services,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          595.792,
          535.48181,
          603.152
        ],
        "id": "pdf-010-line-095",
        "source_page": 10,
        "text": "including such gains from the alienation of such a permanent",
        "words": [
          {
            "bbox": [
              306.11288,
              595.792,
              338.3765,
              603.152
            ],
            "text": "including"
          },
          {
            "bbox": [
              341.94004,
              595.792,
              359.11055,
              603.152
            ],
            "text": "such"
          },
          {
            "bbox": [
              362.67409,
              595.792,
              381.77019,
              603.152
            ],
            "text": "gains"
          },
          {
            "bbox": [
              385.33373,
              595.792,
              401.76117,
              603.152
            ],
            "text": "from"
          },
          {
            "bbox": [
              405.32471,
              595.792,
              416.57463,
              603.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              420.13817,
              595.792,
              454.31939,
              603.152
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              457.88293,
              595.792,
              464.83423,
              603.152
            ],
            "text": "of"
          },
          {
            "bbox": [
              468.39777,
              595.792,
              485.56828,
              603.152
            ],
            "text": "such"
          },
          {
            "bbox": [
              489.13981,
              595.792,
              493.43044,
              603.152
            ],
            "text": "a"
          },
          {
            "bbox": [
              496.99398,
              595.792,
              535.48181,
              603.152
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          605.36,
          535.4898,
          612.72
        ],
        "id": "pdf-010-line-097",
        "source_page": 10,
        "text": "establishment (alone or with the whole enterprise) or of such",
        "words": [
          {
            "bbox": [
              306.10489,
              605.36,
              355.98646,
              612.72
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              359.82166,
              605.36,
              381.27481,
              612.72
            ],
            "text": "(alone"
          },
          {
            "bbox": [
              385.11001,
              605.36,
              392.36493,
              612.72
            ],
            "text": "or"
          },
          {
            "bbox": [
              396.20013,
              605.36,
              410.98962,
              612.72
            ],
            "text": "with"
          },
          {
            "bbox": [
              414.82482,
              605.36,
              426.07474,
              612.72
            ],
            "text": "the"
          },
          {
            "bbox": [
              429.90994,
              605.36,
              451.05947,
              612.72
            ],
            "text": "whole"
          },
          {
            "bbox": [
              454.89467,
              605.36,
              492.62345,
              612.72
            ],
            "text": "enterprise)"
          },
          {
            "bbox": [
              496.45865,
              605.36,
              503.70558,
              612.72
            ],
            "text": "or"
          },
          {
            "bbox": [
              507.54078,
              605.36,
              514.48409,
              612.72
            ],
            "text": "of"
          },
          {
            "bbox": [
              518.31929,
              605.36,
              535.4898,
              612.72
            ],
            "text": "such"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          614.928,
          464.31488,
          622.288
        ],
        "id": "pdf-010-line-099",
        "source_page": 10,
        "text": "fixed base, may be taxed in that other State.",
        "words": [
          {
            "bbox": [
              306.11288,
              614.928,
              323.41922,
              622.288
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              325.64044,
              614.928,
              345.17599,
              622.288
            ],
            "text": "base,"
          },
          {
            "bbox": [
              347.39721,
              614.928,
              362.49831,
              622.288
            ],
            "text": "may"
          },
          {
            "bbox": [
              364.71953,
              614.928,
              373.74823,
              622.288
            ],
            "text": "be"
          },
          {
            "bbox": [
              375.96945,
              614.928,
              395.94445,
              622.288
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              398.16567,
              614.928,
              404.38189,
              622.288
            ],
            "text": "in"
          },
          {
            "bbox": [
              406.59512,
              614.928,
              420.36189,
              622.288
            ],
            "text": "that"
          },
          {
            "bbox": [
              422.58311,
              614.928,
              441.07996,
              622.288
            ],
            "text": "other"
          },
          {
            "bbox": [
              443.30118,
              614.928,
              464.31488,
              622.288
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          640.216,
          535.4898,
          647.576
        ],
        "id": "pdf-010-line-102",
        "source_page": 10,
        "text": "(4) Gains from the alienation of ships or aircraft operated in",
        "words": [
          {
            "bbox": [
              314.60625,
              640.216,
              323.18751,
              647.576
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.54331,
              640.216,
              347.10957,
              647.576
            ],
            "text": "Gains"
          },
          {
            "bbox": [
              350.46537,
              640.216,
              366.89281,
              647.576
            ],
            "text": "from"
          },
          {
            "bbox": [
              370.24861,
              640.216,
              381.49853,
              647.576
            ],
            "text": "the"
          },
          {
            "bbox": [
              384.85433,
              640.216,
              419.03555,
              647.576
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              422.39135,
              640.216,
              429.34265,
              647.576
            ],
            "text": "of"
          },
          {
            "bbox": [
              432.69845,
              640.216,
              451.64274,
              647.576
            ],
            "text": "ships"
          },
          {
            "bbox": [
              454.99854,
              640.216,
              462.24547,
              647.576
            ],
            "text": "or"
          },
          {
            "bbox": [
              465.60127,
              640.216,
              490.45017,
              647.576
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              493.80597,
              640.216,
              525.91778,
              647.576
            ],
            "text": "operated"
          },
          {
            "bbox": [
              529.27358,
              640.216,
              535.4898,
              647.576
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          649.784,
          535.48181,
          657.144
        ],
        "id": "pdf-010-line-104",
        "source_page": 10,
        "text": "international traffic, boats engaged in inland waterways transport",
        "words": [
          {
            "bbox": [
              306.11288,
              649.784,
              349.91406,
              657.144
            ],
            "text": "international"
          },
          {
            "bbox": [
              351.83965,
              649.784,
              374.32351,
              657.144
            ],
            "text": "traffic,"
          },
          {
            "bbox": [
              376.2491,
              649.784,
              396.37591,
              657.144
            ],
            "text": "boats"
          },
          {
            "bbox": [
              398.3015,
              649.784,
              429.52642,
              657.144
            ],
            "text": "engaged"
          },
          {
            "bbox": [
              431.45201,
              649.784,
              437.66823,
              657.144
            ],
            "text": "in"
          },
          {
            "bbox": [
              439.59382,
              649.784,
              461.05496,
              657.144
            ],
            "text": "inland"
          },
          {
            "bbox": [
              462.98055,
              649.784,
              501.14878,
              657.144
            ],
            "text": "waterways"
          },
          {
            "bbox": [
              503.07437,
              649.784,
              535.48181,
              657.144
            ],
            "text": "transport"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          659.352,
          535.4898,
          666.712
        ],
        "id": "pdf-010-line-106",
        "source_page": 10,
        "text": "or movable property pertaining to the operation of such ships,",
        "words": [
          {
            "bbox": [
              306.10489,
              659.352,
              313.35182,
              666.712
            ],
            "text": "or"
          },
          {
            "bbox": [
              316.50787,
              659.352,
              346.99771,
              666.712
            ],
            "text": "movable"
          },
          {
            "bbox": [
              350.15376,
              659.352,
              380.33998,
              666.712
            ],
            "text": "property"
          },
          {
            "bbox": [
              383.50402,
              659.352,
              419.01957,
              666.712
            ],
            "text": "pertaining"
          },
          {
            "bbox": [
              422.17562,
              659.352,
              429.27873,
              666.712
            ],
            "text": "to"
          },
          {
            "bbox": [
              432.43478,
              659.352,
              443.6847,
              666.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              446.84075,
              659.352,
              480.72634,
              666.712
            ],
            "text": "operation"
          },
          {
            "bbox": [
              483.88239,
              659.352,
              490.83369,
              666.712
            ],
            "text": "of"
          },
          {
            "bbox": [
              493.98974,
              659.352,
              511.16824,
              666.712
            ],
            "text": "such"
          },
          {
            "bbox": [
              514.32429,
              659.352,
              535.4898,
              666.712
            ],
            "text": "ships,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          668.92,
          535.4898,
          676.28
        ],
        "id": "pdf-010-line-108",
        "source_page": 10,
        "text": "aircraft or boats, shall be taxable only in the Contracting State in",
        "words": [
          {
            "bbox": [
              306.11288,
              668.92,
              330.96178,
              676.28
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              333.183,
              668.92,
              340.42993,
              676.28
            ],
            "text": "or"
          },
          {
            "bbox": [
              342.65115,
              668.92,
              364.99918,
              676.28
            ],
            "text": "boats,"
          },
          {
            "bbox": [
              367.2204,
              668.92,
              383.49603,
              676.28
            ],
            "text": "shall"
          },
          {
            "bbox": [
              385.71725,
              668.92,
              394.74595,
              676.28
            ],
            "text": "be"
          },
          {
            "bbox": [
              396.96717,
              668.92,
              423.00658,
              676.28
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              425.2278,
              668.92,
              440.02528,
              676.28
            ],
            "text": "only"
          },
          {
            "bbox": [
              442.2465,
              668.92,
              448.46272,
              676.28
            ],
            "text": "in"
          },
          {
            "bbox": [
              450.68394,
              668.92,
              461.93386,
              676.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              464.15508,
              668.92,
              506.03866,
              676.28
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              508.25988,
              668.92,
              527.05236,
              676.28
            ],
            "text": "State"
          },
          {
            "bbox": [
              529.27358,
              668.92,
              535.4898,
              676.28
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          678.488,
          535.4898,
          685.848
        ],
        "id": "pdf-010-line-110",
        "source_page": 10,
        "text": "which the place of effective management of the enterprise is situ-",
        "words": [
          {
            "bbox": [
              306.11288,
              678.488,
              327.11859,
              685.848
            ],
            "text": "which"
          },
          {
            "bbox": [
              328.95629,
              678.488,
              340.20621,
              685.848
            ],
            "text": "the"
          },
          {
            "bbox": [
              342.04391,
              678.488,
              361.42765,
              685.848
            ],
            "text": "place"
          },
          {
            "bbox": [
              363.26535,
              678.488,
              370.21665,
              685.848
            ],
            "text": "of"
          },
          {
            "bbox": [
              372.05435,
              678.488,
              402.22459,
              685.848
            ],
            "text": "effective"
          },
          {
            "bbox": [
              404.06229,
              678.488,
              450.84374,
              685.848
            ],
            "text": "management"
          },
          {
            "bbox": [
              452.68144,
              678.488,
              459.63274,
              685.848
            ],
            "text": "of"
          },
          {
            "bbox": [
              461.47044,
              678.488,
              472.72036,
              685.848
            ],
            "text": "the"
          },
          {
            "bbox": [
              474.55806,
              678.488,
              510.20944,
              685.848
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              512.04714,
              678.488,
              517.81592,
              685.848
            ],
            "text": "is"
          },
          {
            "bbox": [
              519.65362,
              678.488,
              535.4898,
              685.848
            ],
            "text": "situ-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          688.056,
          324.17028,
          695.416
        ],
        "id": "pdf-010-line-112",
        "source_page": 10,
        "text": "ated.",
        "words": [
          {
            "bbox": [
              306.11288,
              688.056,
              324.17028,
              695.416
            ],
            "text": "ated."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          713.344,
          535.48181,
          720.704
        ],
        "id": "pdf-010-line-115",
        "source_page": 10,
        "text": "(5) Gains from the alienation of any property other than that",
        "words": [
          {
            "bbox": [
              314.60625,
              713.344,
              323.18751,
              720.704
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              326.3915,
              713.344,
              346.95776,
              720.704
            ],
            "text": "Gains"
          },
          {
            "bbox": [
              350.16175,
              713.344,
              366.58919,
              720.704
            ],
            "text": "from"
          },
          {
            "bbox": [
              369.79318,
              713.344,
              381.05109,
              720.704
            ],
            "text": "the"
          },
          {
            "bbox": [
              384.25508,
              713.344,
              418.4363,
              720.704
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              421.64029,
              713.344,
              428.59159,
              720.704
            ],
            "text": "of"
          },
          {
            "bbox": [
              431.79558,
              713.344,
              444.52365,
              720.704
            ],
            "text": "any"
          },
          {
            "bbox": [
              447.72764,
              713.344,
              477.91386,
              720.704
            ],
            "text": "property"
          },
          {
            "bbox": [
              481.11785,
              713.344,
              499.6147,
              720.704
            ],
            "text": "other"
          },
          {
            "bbox": [
              502.81869,
              713.344,
              518.51105,
              720.704
            ],
            "text": "than"
          },
          {
            "bbox": [
              521.71504,
              713.344,
              535.48181,
              720.704
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          722.904,
          535.49779,
          730.272
        ],
        "id": "pdf-010-line-117",
        "source_page": 10,
        "text": "referred to in paragraphs 1 to 4, shall be taxable only in the Con-",
        "words": [
          {
            "bbox": [
              306.10489,
              722.912,
              334.0619,
              730.272
            ],
            "text": "referred"
          },
          {
            "bbox": [
              336.19523,
              722.912,
              343.29834,
              730.272
            ],
            "text": "to"
          },
          {
            "bbox": [
              345.43167,
              722.912,
              351.64789,
              730.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              353.78122,
              722.912,
              394.4663,
              730.272
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              396.59963,
              722.904,
              401.04207,
              730.264
            ],
            "text": "1"
          },
          {
            "bbox": [
              403.1754,
              722.904,
              410.27851,
              730.264
            ],
            "text": "to"
          },
          {
            "bbox": [
              412.41184,
              722.904,
              419.0755,
              730.264
            ],
            "text": "4,"
          },
          {
            "bbox": [
              421.20883,
              722.904,
              437.48446,
              730.264
            ],
            "text": "shall"
          },
          {
            "bbox": [
              439.61779,
              722.904,
              448.64649,
              730.264
            ],
            "text": "be"
          },
          {
            "bbox": [
              450.77982,
              722.904,
              476.81923,
              730.264
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              478.95256,
              722.904,
              493.72607,
              730.264
            ],
            "text": "only"
          },
          {
            "bbox": [
              495.8594,
              722.904,
              502.07562,
              730.264
            ],
            "text": "in"
          },
          {
            "bbox": [
              504.20895,
              722.904,
              515.45887,
              730.264
            ],
            "text": "the"
          },
          {
            "bbox": [
              517.5922,
              722.904,
              535.49779,
              730.264
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          732.472,
          480.57453,
          739.832
        ],
        "id": "pdf-010-line-119",
        "source_page": 10,
        "text": "tracting State of which the alienator is a resident.",
        "words": [
          {
            "bbox": [
              306.12087,
              732.472,
              333.19898,
              739.832
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              335.4202,
              732.472,
              354.21268,
              739.832
            ],
            "text": "State"
          },
          {
            "bbox": [
              356.4339,
              732.472,
              363.3852,
              739.832
            ],
            "text": "of"
          },
          {
            "bbox": [
              365.60642,
              732.472,
              386.60414,
              739.832
            ],
            "text": "which"
          },
          {
            "bbox": [
              388.82536,
              732.472,
              400.07528,
              739.832
            ],
            "text": "the"
          },
          {
            "bbox": [
              402.2965,
              732.472,
              432.92217,
              739.832
            ],
            "text": "alienator"
          },
          {
            "bbox": [
              435.14339,
              732.472,
              440.91217,
              739.832
            ],
            "text": "is"
          },
          {
            "bbox": [
              443.13339,
              732.472,
              447.42402,
              739.832
            ],
            "text": "a"
          },
          {
            "bbox": [
              449.64524,
              732.472,
              480.57453,
              739.832
            ],
            "text": "resident."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          748.192,
          535.48181,
          755.552
        ],
        "id": "pdf-010-line-121",
        "source_page": 10,
        "text": "(6) Where an individual was a resident of a Contracting State",
        "words": [
          {
            "bbox": [
              314.61424,
              748.192,
              323.18751,
              755.552
            ],
            "text": "(6)"
          },
          {
            "bbox": [
              325.93607,
              748.192,
              349.01918,
              755.552
            ],
            "text": "Where"
          },
          {
            "bbox": [
              351.76774,
              748.192,
              360.50081,
              755.552
            ],
            "text": "an"
          },
          {
            "bbox": [
              363.24937,
              748.192,
              396.99114,
              755.552
            ],
            "text": "individual"
          },
          {
            "bbox": [
              399.7397,
              748.192,
              414.08175,
              755.552
            ],
            "text": "was"
          },
          {
            "bbox": [
              416.83031,
              748.192,
              421.12094,
              755.552
            ],
            "text": "a"
          },
          {
            "bbox": [
              423.8695,
              748.192,
              452.57757,
              755.552
            ],
            "text": "resident"
          },
          {
            "bbox": [
              455.32613,
              748.192,
              462.27743,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              465.02599,
              748.192,
              469.31662,
              755.552
            ],
            "text": "a"
          },
          {
            "bbox": [
              472.06518,
              748.192,
              513.94077,
              755.552
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.68933,
              748.192,
              535.48181,
              755.552
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          757.76,
          535.49779,
          765.12
        ],
        "id": "pdf-010-line-123",
        "source_page": 10,
        "text": "for a period of 5 years or more and has become a resident of the",
        "words": [
          {
            "bbox": [
              306.10489,
              757.76,
              315.71686,
              765.12
            ],
            "text": "for"
          },
          {
            "bbox": [
              317.86617,
              757.76,
              322.1568,
              765.12
            ],
            "text": "a"
          },
          {
            "bbox": [
              324.30611,
              757.76,
              347.09359,
              765.12
            ],
            "text": "period"
          },
          {
            "bbox": [
              349.2429,
              757.76,
              356.1942,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              358.34351,
              757.76,
              362.78595,
              765.12
            ],
            "text": "5"
          },
          {
            "bbox": [
              364.93526,
              757.76,
              384.16719,
              765.12
            ],
            "text": "years"
          },
          {
            "bbox": [
              386.3165,
              757.76,
              393.56343,
              765.12
            ],
            "text": "or"
          },
          {
            "bbox": [
              395.71274,
              757.76,
              414.06577,
              765.12
            ],
            "text": "more"
          },
          {
            "bbox": [
              416.21508,
              757.76,
              429.68622,
              765.12
            ],
            "text": "and"
          },
          {
            "bbox": [
              431.83553,
              757.76,
              444.5636,
              765.12
            ],
            "text": "has"
          },
          {
            "bbox": [
              446.68894,
              757.76,
              475.70063,
              765.12
            ],
            "text": "become"
          },
          {
            "bbox": [
              477.84994,
              757.76,
              482.14057,
              765.12
            ],
            "text": "a"
          },
          {
            "bbox": [
              484.28988,
              757.76,
              512.99795,
              765.12
            ],
            "text": "resident"
          },
          {
            "bbox": [
              515.14726,
              757.76,
              522.09856,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.24787,
              757.76,
              535.49779,
              765.12
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          767.328,
          535.49779,
          774.688
        ],
        "id": "pdf-010-line-125",
        "source_page": 10,
        "text": "other Contracting State, paragraph 5 shall not prevent the first-",
        "words": [
          {
            "bbox": [
              306.12087,
              767.328,
              324.61772,
              774.688
            ],
            "text": "other"
          },
          {
            "bbox": [
              327.33432,
              767.328,
              369.20192,
              774.688
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              371.91852,
              767.328,
              392.93222,
              774.688
            ],
            "text": "State,"
          },
          {
            "bbox": [
              395.64882,
              767.328,
              432.34689,
              774.688
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              435.06349,
              767.328,
              439.50593,
              774.688
            ],
            "text": "5"
          },
          {
            "bbox": [
              442.22253,
              767.328,
              458.48218,
              774.688
            ],
            "text": "shall"
          },
          {
            "bbox": [
              461.19878,
              767.328,
              472.74433,
              774.688
            ],
            "text": "not"
          },
          {
            "bbox": [
              475.46093,
              767.328,
              502.39522,
              774.688
            ],
            "text": "prevent"
          },
          {
            "bbox": [
              505.11182,
              767.328,
              516.36174,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              519.07834,
              767.328,
              535.49779,
              774.688
            ],
            "text": "first-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          776.896,
          535.4898,
          784.256
        ],
        "id": "pdf-010-line-127",
        "source_page": 10,
        "text": "mentioned State from taxing under its domestic law the capital",
        "words": [
          {
            "bbox": [
              306.12087,
              776.896,
              344.01744,
              784.256
            ],
            "text": "mentioned"
          },
          {
            "bbox": [
              346.85389,
              776.896,
              365.64637,
              784.256
            ],
            "text": "State"
          },
          {
            "bbox": [
              368.49081,
              776.896,
              384.91825,
              784.256
            ],
            "text": "from"
          },
          {
            "bbox": [
              387.76269,
              776.896,
              409.51147,
              784.256
            ],
            "text": "taxing"
          },
          {
            "bbox": [
              412.35591,
              776.896,
              432.93016,
              784.256
            ],
            "text": "under"
          },
          {
            "bbox": [
              435.7746,
              776.896,
              444.06023,
              784.256
            ],
            "text": "its"
          },
          {
            "bbox": [
              446.90467,
              776.896,
              479.91136,
              784.256
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              482.7558,
              776.896,
              494.87663,
              784.256
            ],
            "text": "law"
          },
          {
            "bbox": [
              497.72107,
              776.896,
              508.97099,
              784.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              511.81543,
              776.896,
              535.4898,
              784.256
            ],
            "text": "capital"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          79.856,
          531.92808,
          87.216
        ],
        "id": "pdf-011-line-004",
        "source_page": 11,
        "text": "appreciation of shares in a company resident in the first-men-",
        "words": [
          {
            "bbox": [
              302.09715,
              79.856,
              346.60071,
              87.216
            ],
            "text": "appreciation"
          },
          {
            "bbox": [
              349.8768,
              79.856,
              356.8455,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              360.12159,
              79.856,
              383.85522,
              87.216
            ],
            "text": "shares"
          },
          {
            "bbox": [
              387.13131,
              79.856,
              393.36309,
              87.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              396.63918,
              79.856,
              400.94055,
              87.216
            ],
            "text": "a"
          },
          {
            "bbox": [
              404.21664,
              79.856,
              437.37804,
              87.216
            ],
            "text": "company"
          },
          {
            "bbox": [
              440.65413,
              79.856,
              469.43406,
              87.216
            ],
            "text": "resident"
          },
          {
            "bbox": [
              472.71015,
              79.856,
              478.94193,
              87.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              482.21802,
              79.856,
              493.4961,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              496.77219,
              79.856,
              531.92808,
              87.216
            ],
            "text": "first-men-"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          89.424,
          531.92808,
          96.784
        ],
        "id": "pdf-011-line-006",
        "source_page": 11,
        "text": "tioned State for the period of residency of that individual in the",
        "words": [
          {
            "bbox": [
              302.16123,
              89.424,
              324.49311,
              96.784
            ],
            "text": "tioned"
          },
          {
            "bbox": [
              327.33666,
              89.424,
              346.17618,
              96.784
            ],
            "text": "State"
          },
          {
            "bbox": [
              349.01973,
              89.424,
              358.65576,
              96.784
            ],
            "text": "for"
          },
          {
            "bbox": [
              361.49931,
              89.424,
              372.77739,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              375.62094,
              89.424,
              398.46546,
              96.784
            ],
            "text": "period"
          },
          {
            "bbox": [
              401.30901,
              89.424,
              408.27771,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              411.12126,
              89.424,
              445.60431,
              96.784
            ],
            "text": "residency"
          },
          {
            "bbox": [
              448.44786,
              89.424,
              455.41656,
              96.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              458.26011,
              89.424,
              472.06134,
              96.784
            ],
            "text": "that"
          },
          {
            "bbox": [
              474.90489,
              89.424,
              508.73112,
              96.784
            ],
            "text": "individual"
          },
          {
            "bbox": [
              511.57467,
              89.424,
              517.80645,
              96.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.65,
              89.424,
              531.92808,
              96.784
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          98.992,
          531.92808,
          106.352
        ],
        "id": "pdf-011-line-008",
        "source_page": 11,
        "text": "first-mentioned State. In such case, the appreciation of capital",
        "words": [
          {
            "bbox": [
              302.16123,
              98.992,
              356.53311,
              106.352
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              359.66502,
              98.992,
              380.73132,
              106.352
            ],
            "text": "State."
          },
          {
            "bbox": [
              383.86323,
              98.992,
              390.39138,
              106.352
            ],
            "text": "In"
          },
          {
            "bbox": [
              393.52329,
              98.992,
              410.73678,
              106.352
            ],
            "text": "such"
          },
          {
            "bbox": [
              413.86869,
              98.992,
              433.00458,
              106.352
            ],
            "text": "case,"
          },
          {
            "bbox": [
              436.04838,
              98.992,
              447.32646,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              450.45837,
              98.992,
              494.96193,
              106.352
            ],
            "text": "appreciation"
          },
          {
            "bbox": [
              498.09384,
              98.992,
              505.06254,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              508.19445,
              98.992,
              531.92808,
              106.352
            ],
            "text": "capital"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          108.56,
          531.89604,
          115.92
        ],
        "id": "pdf-011-line-010",
        "source_page": 11,
        "text": "taxed in the first-mentioned State shall not be included in the",
        "words": [
          {
            "bbox": [
              302.16123,
              108.56,
              322.18623,
              115.92
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              325.51038,
              108.56,
              331.74216,
              115.92
            ],
            "text": "in"
          },
          {
            "bbox": [
              335.14641,
              108.56,
              346.42449,
              115.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              349.82874,
              108.56,
              404.27271,
              115.92
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              407.67696,
              108.56,
              426.51648,
              115.92
            ],
            "text": "State"
          },
          {
            "bbox": [
              429.92073,
              108.56,
              446.17302,
              115.92
            ],
            "text": "shall"
          },
          {
            "bbox": [
              449.57727,
              108.56,
              461.15172,
              115.92
            ],
            "text": "not"
          },
          {
            "bbox": [
              464.55597,
              108.56,
              473.60727,
              115.92
            ],
            "text": "be"
          },
          {
            "bbox": [
              477.01152,
              108.56,
              507.57768,
              115.92
            ],
            "text": "included"
          },
          {
            "bbox": [
              510.98193,
              108.56,
              517.21371,
              115.92
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.61796,
              108.56,
              531.89604,
              115.92
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          118.128,
          531.90405,
          125.488
        ],
        "id": "pdf-011-line-012",
        "source_page": 11,
        "text": "determination of the subsequent appreciation of capital by the",
        "words": [
          {
            "bbox": [
              302.12919,
              118.128,
              351.33462,
              125.488
            ],
            "text": "determination"
          },
          {
            "bbox": [
              354.48255,
              118.128,
              361.45125,
              125.488
            ],
            "text": "of"
          },
          {
            "bbox": [
              364.59918,
              118.128,
              375.87726,
              125.488
            ],
            "text": "the"
          },
          {
            "bbox": [
              379.02519,
              118.128,
              421.02162,
              125.488
            ],
            "text": "subsequent"
          },
          {
            "bbox": [
              424.16955,
              118.128,
              468.57699,
              125.488
            ],
            "text": "appreciation"
          },
          {
            "bbox": [
              471.72492,
              118.128,
              478.69362,
              125.488
            ],
            "text": "of"
          },
          {
            "bbox": [
              481.84155,
              118.128,
              505.57518,
              125.488
            ],
            "text": "capital"
          },
          {
            "bbox": [
              508.72311,
              118.128,
              517.47804,
              125.488
            ],
            "text": "by"
          },
          {
            "bbox": [
              520.62597,
              118.128,
              531.90405,
              125.488
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          127.696,
          343.97343,
          135.056
        ],
        "id": "pdf-011-line-014",
        "source_page": 11,
        "text": "other State.",
        "words": [
          {
            "bbox": [
              302.1372,
              127.696,
              320.68035,
              135.056
            ],
            "text": "other"
          },
          {
            "bbox": [
              322.90713,
              127.696,
              343.97343,
              135.056
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          399.05019,
          155.592,
          434.92698,
          162.976
        ],
        "id": "pdf-011-line-016",
        "source_page": 11,
        "text": "Article 14",
        "words": [
          {
            "bbox": [
              399.05019,
              155.592,
              423.79308,
              162.976
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.01986,
              155.592,
              434.92698,
              162.976
            ],
            "text": "14"
          }
        ]
      },
      {
        "bbox": [
          357.71058,
          169.272,
          476.28261,
          176.656
        ],
        "id": "pdf-011-line-018",
        "source_page": 11,
        "text": "Independent Personal Services",
        "words": [
          {
            "bbox": [
              357.71058,
              169.272,
              405.61839,
              176.656
            ],
            "text": "Independent"
          },
          {
            "bbox": [
              407.84517,
              169.272,
              441.50319,
              176.656
            ],
            "text": "Personal"
          },
          {
            "bbox": [
              443.72997,
              169.272,
              476.28261,
              176.656
            ],
            "text": "Services"
          }
        ]
      },
      {
        "bbox": [
          310.61979,
          184.616,
          531.864,
          191.976
        ],
        "id": "pdf-011-line-020",
        "source_page": 11,
        "text": "(1) Income derived by an individual who is a resident of a Con-",
        "words": [
          {
            "bbox": [
              310.61979,
              184.616,
              319.22253,
              191.976
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              321.32115,
              184.616,
              347.8743,
              191.976
            ],
            "text": "Income"
          },
          {
            "bbox": [
              349.97292,
              184.616,
              376.52607,
              191.976
            ],
            "text": "derived"
          },
          {
            "bbox": [
              378.62469,
              184.616,
              387.37962,
              191.976
            ],
            "text": "by"
          },
          {
            "bbox": [
              389.47824,
              184.616,
              398.23317,
              191.976
            ],
            "text": "an"
          },
          {
            "bbox": [
              400.33179,
              184.616,
              434.06991,
              191.976
            ],
            "text": "individual"
          },
          {
            "bbox": [
              436.16853,
              184.616,
              451.2834,
              191.976
            ],
            "text": "who"
          },
          {
            "bbox": [
              453.38202,
              184.616,
              459.16524,
              191.976
            ],
            "text": "is"
          },
          {
            "bbox": [
              461.26386,
              184.616,
              465.56523,
              191.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              467.66385,
              184.616,
              496.44378,
              191.976
            ],
            "text": "resident"
          },
          {
            "bbox": [
              498.5424,
              184.616,
              505.5111,
              191.976
            ],
            "text": "of"
          },
          {
            "bbox": [
              507.60972,
              184.616,
              511.91109,
              191.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              514.00971,
              184.616,
              531.864,
              191.976
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          194.184,
          531.864,
          201.544
        ],
        "id": "pdf-011-line-022",
        "source_page": 11,
        "text": "tracting State in respect of professional services or other activ-",
        "words": [
          {
            "bbox": [
              302.09715,
              194.184,
              329.24304,
              201.544
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              332.03052,
              194.184,
              350.87004,
              201.544
            ],
            "text": "State"
          },
          {
            "bbox": [
              353.65752,
              194.184,
              359.8893,
              201.544
            ],
            "text": "in"
          },
          {
            "bbox": [
              362.67678,
              194.184,
              389.5263,
              201.544
            ],
            "text": "respect"
          },
          {
            "bbox": [
              392.31378,
              194.184,
              399.28248,
              201.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              402.06996,
              194.184,
              445.60431,
              201.544
            ],
            "text": "professional"
          },
          {
            "bbox": [
              448.39179,
              194.184,
              477.75645,
              201.544
            ],
            "text": "services"
          },
          {
            "bbox": [
              480.54393,
              194.184,
              487.809,
              201.544
            ],
            "text": "or"
          },
          {
            "bbox": [
              490.59648,
              194.184,
              509.13963,
              201.544
            ],
            "text": "other"
          },
          {
            "bbox": [
              511.92711,
              194.184,
              531.864,
              201.544
            ],
            "text": "activ-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          203.752,
          531.93609,
          211.112
        ],
        "id": "pdf-011-line-024",
        "source_page": 11,
        "text": "ities of an independent character shall be taxable only in that",
        "words": [
          {
            "bbox": [
              302.09715,
              203.752,
              316.48311,
              211.112
            ],
            "text": "ities"
          },
          {
            "bbox": [
              319.96746,
              203.752,
              326.93616,
              211.112
            ],
            "text": "of"
          },
          {
            "bbox": [
              330.42051,
              203.752,
              339.17544,
              211.112
            ],
            "text": "an"
          },
          {
            "bbox": [
              342.65979,
              203.752,
              387.47574,
              211.112
            ],
            "text": "independent"
          },
          {
            "bbox": [
              390.96009,
              203.752,
              424.6902,
              211.112
            ],
            "text": "character"
          },
          {
            "bbox": [
              428.17455,
              203.752,
              444.49092,
              211.112
            ],
            "text": "shall"
          },
          {
            "bbox": [
              447.97527,
              203.752,
              457.02657,
              211.112
            ],
            "text": "be"
          },
          {
            "bbox": [
              460.51092,
              203.752,
              486.61551,
              211.112
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              490.09986,
              203.752,
              504.93438,
              211.112
            ],
            "text": "only"
          },
          {
            "bbox": [
              508.41873,
              203.752,
              514.65051,
              211.112
            ],
            "text": "in"
          },
          {
            "bbox": [
              518.13486,
              203.752,
              531.93609,
              211.112
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          213.32,
          531.95211,
          220.68
        ],
        "id": "pdf-011-line-026",
        "source_page": 11,
        "text": "State unless he has a fixed base regularly available to him in the",
        "words": [
          {
            "bbox": [
              302.09715,
              213.32,
              320.93667,
              220.68
            ],
            "text": "State"
          },
          {
            "bbox": [
              323.27559,
              213.32,
              346.2723,
              220.68
            ],
            "text": "unless"
          },
          {
            "bbox": [
              348.61122,
              213.32,
              357.36615,
              220.68
            ],
            "text": "he"
          },
          {
            "bbox": [
              359.70507,
              213.32,
              372.465,
              220.68
            ],
            "text": "has"
          },
          {
            "bbox": [
              374.80392,
              213.32,
              379.10529,
              220.68
            ],
            "text": "a"
          },
          {
            "bbox": [
              381.44421,
              213.32,
              398.79387,
              220.68
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              401.13279,
              213.32,
              418.49046,
              220.68
            ],
            "text": "base"
          },
          {
            "bbox": [
              420.72525,
              213.32,
              451.27539,
              220.68
            ],
            "text": "regularly"
          },
          {
            "bbox": [
              453.61431,
              213.32,
              484.90938,
              220.68
            ],
            "text": "available"
          },
          {
            "bbox": [
              487.2483,
              213.32,
              494.36919,
              220.68
            ],
            "text": "to"
          },
          {
            "bbox": [
              496.70811,
              213.32,
              509.77242,
              220.68
            ],
            "text": "him"
          },
          {
            "bbox": [
              512.10333,
              213.32,
              518.33511,
              220.68
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.67403,
              213.32,
              531.95211,
              220.68
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          222.888,
          531.92007,
          230.248
        ],
        "id": "pdf-011-line-028",
        "source_page": 11,
        "text": "other Contracting State for the purpose of performing his activ-",
        "words": [
          {
            "bbox": [
              302.09715,
              222.888,
              320.6403,
              230.248
            ],
            "text": "other"
          },
          {
            "bbox": [
              323.29161,
              222.888,
              365.26401,
              230.248
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              367.91532,
              222.888,
              386.75484,
              230.248
            ],
            "text": "State"
          },
          {
            "bbox": [
              389.40615,
              222.888,
              399.04218,
              230.248
            ],
            "text": "for"
          },
          {
            "bbox": [
              401.69349,
              222.888,
              412.97157,
              230.248
            ],
            "text": "the"
          },
          {
            "bbox": [
              415.62288,
              222.888,
              445.07565,
              230.248
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              447.72696,
              222.888,
              454.69566,
              230.248
            ],
            "text": "of"
          },
          {
            "bbox": [
              457.34697,
              222.888,
              496.35567,
              230.248
            ],
            "text": "performing"
          },
          {
            "bbox": [
              499.00698,
              222.888,
              509.24376,
              230.248
            ],
            "text": "his"
          },
          {
            "bbox": [
              511.89507,
              222.888,
              531.92007,
              230.248
            ],
            "text": "activ-"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          232.456,
          531.90405,
          239.816
        ],
        "id": "pdf-011-line-030",
        "source_page": 11,
        "text": "ities. If he has such a fixed base, the income may be taxed in the",
        "words": [
          {
            "bbox": [
              302.15322,
              232.456,
              318.70188,
              239.816
            ],
            "text": "ities."
          },
          {
            "bbox": [
              320.81652,
              232.456,
              325.26207,
              239.816
            ],
            "text": "If"
          },
          {
            "bbox": [
              327.37671,
              232.456,
              336.13164,
              239.816
            ],
            "text": "he"
          },
          {
            "bbox": [
              338.24628,
              232.456,
              351.00621,
              239.816
            ],
            "text": "has"
          },
          {
            "bbox": [
              353.12085,
              232.456,
              370.33434,
              239.816
            ],
            "text": "such"
          },
          {
            "bbox": [
              372.44898,
              232.456,
              376.75035,
              239.816
            ],
            "text": "a"
          },
          {
            "bbox": [
              378.86499,
              232.456,
              396.21465,
              239.816
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              398.32929,
              232.456,
              417.91374,
              239.816
            ],
            "text": "base,"
          },
          {
            "bbox": [
              419.9643,
              232.456,
              431.24238,
              239.816
            ],
            "text": "the"
          },
          {
            "bbox": [
              433.35702,
              232.456,
              459.6138,
              239.816
            ],
            "text": "income"
          },
          {
            "bbox": [
              461.72844,
              232.456,
              476.85933,
              239.816
            ],
            "text": "may"
          },
          {
            "bbox": [
              478.97397,
              232.456,
              488.02527,
              239.816
            ],
            "text": "be"
          },
          {
            "bbox": [
              490.13991,
              232.456,
              510.16491,
              239.816
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              512.27955,
              232.456,
              518.51133,
              239.816
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.62597,
              232.456,
              531.90405,
              239.816
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          242.024,
          531.92007,
          249.384
        ],
        "id": "pdf-011-line-032",
        "source_page": 11,
        "text": "other State but only so much of it as is attributable to that fixed",
        "words": [
          {
            "bbox": [
              302.1372,
              242.024,
              320.63229,
              249.384
            ],
            "text": "other"
          },
          {
            "bbox": [
              323.17146,
              242.024,
              342.01098,
              249.384
            ],
            "text": "State"
          },
          {
            "bbox": [
              344.55015,
              242.024,
              356.27679,
              249.384
            ],
            "text": "but"
          },
          {
            "bbox": [
              358.81596,
              242.024,
              373.65048,
              249.384
            ],
            "text": "only"
          },
          {
            "bbox": [
              376.18965,
              242.024,
              384.79239,
              249.384
            ],
            "text": "so"
          },
          {
            "bbox": [
              387.33156,
              242.024,
              407.36457,
              249.384
            ],
            "text": "much"
          },
          {
            "bbox": [
              409.90374,
              242.024,
              416.87244,
              249.384
            ],
            "text": "of"
          },
          {
            "bbox": [
              419.41161,
              242.024,
              423.71298,
              249.384
            ],
            "text": "it"
          },
          {
            "bbox": [
              426.2121,
              242.024,
              434.51847,
              249.384
            ],
            "text": "as"
          },
          {
            "bbox": [
              437.05764,
              242.024,
              442.84086,
              249.384
            ],
            "text": "is"
          },
          {
            "bbox": [
              445.38003,
              242.024,
              486.03078,
              249.384
            ],
            "text": "attributable"
          },
          {
            "bbox": [
              488.56995,
              242.024,
              495.69084,
              249.384
            ],
            "text": "to"
          },
          {
            "bbox": [
              498.23001,
              242.024,
              512.03124,
              249.384
            ],
            "text": "that"
          },
          {
            "bbox": [
              514.57041,
              242.024,
              531.92007,
              249.384
            ],
            "text": "fixed"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          251.592,
          321.67359,
          258.952
        ],
        "id": "pdf-011-line-034",
        "source_page": 11,
        "text": "base.",
        "words": [
          {
            "bbox": [
              302.15322,
              251.592,
              321.67359,
              258.952
            ],
            "text": "base."
          }
        ]
      },
      {
        "bbox": [
          310.61178,
          274.832,
          531.96012,
          282.2
        ],
        "id": "pdf-011-line-037",
        "source_page": 11,
        "text": "(2) The term “professional services” includes especially inde-",
        "words": [
          {
            "bbox": [
              310.61178,
              274.84,
              319.21452,
              282.2
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              322.05006,
              274.84,
              335.40273,
              282.2
            ],
            "text": "The"
          },
          {
            "bbox": [
              338.23827,
              274.84,
              354.56265,
              282.2
            ],
            "text": "term"
          },
          {
            "bbox": [
              357.39018,
              274.84,
              404.40888,
              282.2
            ],
            "text": "“professional"
          },
          {
            "bbox": [
              407.24442,
              274.84,
              439.93323,
              282.2
            ],
            "text": "services”"
          },
          {
            "bbox": [
              442.76877,
              274.832,
              472.59,
              282.192
            ],
            "text": "includes"
          },
          {
            "bbox": [
              475.42554,
              274.832,
              510.72561,
              282.192
            ],
            "text": "especially"
          },
          {
            "bbox": [
              513.56115,
              274.832,
              531.96012,
              282.192
            ],
            "text": "inde-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          284.4,
          531.864,
          291.76
        ],
        "id": "pdf-011-line-039",
        "source_page": 11,
        "text": "pendent scientific, literary, artistic, educational or teaching activ-",
        "words": [
          {
            "bbox": [
              302.09715,
              284.4,
              331.63002,
              291.76
            ],
            "text": "pendent"
          },
          {
            "bbox": [
              333.72864,
              284.4,
              367.54686,
              291.76
            ],
            "text": "scientific,"
          },
          {
            "bbox": [
              369.64548,
              284.4,
              395.89425,
              291.76
            ],
            "text": "literary,"
          },
          {
            "bbox": [
              397.99287,
              284.4,
              424.01736,
              291.76
            ],
            "text": "artistic,"
          },
          {
            "bbox": [
              426.11598,
              284.4,
              467.65584,
              291.76
            ],
            "text": "educational"
          },
          {
            "bbox": [
              469.75446,
              284.4,
              477.01953,
              291.76
            ],
            "text": "or"
          },
          {
            "bbox": [
              479.11815,
              284.4,
              509.82849,
              291.76
            ],
            "text": "teaching"
          },
          {
            "bbox": [
              511.92711,
              284.4,
              531.864,
              291.76
            ],
            "text": "activ-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          293.968,
          531.87201,
          301.328
        ],
        "id": "pdf-011-line-041",
        "source_page": 11,
        "text": "ities as well as the independent activities of physicians, dentists,",
        "words": [
          {
            "bbox": [
              302.09715,
              293.968,
              316.48311,
              301.328
            ],
            "text": "ities"
          },
          {
            "bbox": [
              318.70989,
              293.968,
              327.01626,
              301.328
            ],
            "text": "as"
          },
          {
            "bbox": [
              329.24304,
              293.968,
              343.16442,
              301.328
            ],
            "text": "well"
          },
          {
            "bbox": [
              345.3912,
              293.968,
              353.69757,
              301.328
            ],
            "text": "as"
          },
          {
            "bbox": [
              355.92435,
              293.968,
              367.20243,
              301.328
            ],
            "text": "the"
          },
          {
            "bbox": [
              369.42921,
              293.968,
              414.16506,
              301.328
            ],
            "text": "independent"
          },
          {
            "bbox": [
              416.39184,
              293.968,
              447.68691,
              301.328
            ],
            "text": "activities"
          },
          {
            "bbox": [
              449.91369,
              293.968,
              456.88239,
              301.328
            ],
            "text": "of"
          },
          {
            "bbox": [
              459.10917,
              293.968,
              499.16718,
              301.328
            ],
            "text": "physicians,"
          },
          {
            "bbox": [
              501.39396,
              293.968,
              531.87201,
              301.328
            ],
            "text": "dentists,"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          303.536,
          472.46985,
          310.896
        ],
        "id": "pdf-011-line-043",
        "source_page": 11,
        "text": "lawyers, engineers, architects and accountants.",
        "words": [
          {
            "bbox": [
              302.10516,
              303.536,
              331.4538,
              310.896
            ],
            "text": "lawyers,"
          },
          {
            "bbox": [
              333.68058,
              303.536,
              370.76688,
              310.896
            ],
            "text": "engineers,"
          },
          {
            "bbox": [
              372.99366,
              303.536,
              408.06945,
              310.896
            ],
            "text": "architects"
          },
          {
            "bbox": [
              410.29623,
              303.536,
              423.80109,
              310.896
            ],
            "text": "and"
          },
          {
            "bbox": [
              426.02787,
              303.536,
              472.46985,
              310.896
            ],
            "text": "accountants."
          }
        ]
      },
      {
        "bbox": [
          399.10626,
          341.0,
          434.98305,
          348.384
        ],
        "id": "pdf-011-line-046",
        "source_page": 11,
        "text": "Article 15",
        "words": [
          {
            "bbox": [
              399.10626,
              341.0,
              423.84915,
              348.384
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.07593,
              341.0,
              434.98305,
              348.384
            ],
            "text": "15"
          }
        ]
      },
      {
        "bbox": [
          360.80244,
          354.672,
          473.3109,
          362.064
        ],
        "id": "pdf-011-line-048",
        "source_page": 11,
        "text": "Dependent Personal Services",
        "words": [
          {
            "bbox": [
              360.80244,
              354.672,
              402.55056,
              362.056
            ],
            "text": "Dependent"
          },
          {
            "bbox": [
              404.77734,
              354.68,
              438.44337,
              362.064
            ],
            "text": "Personal"
          },
          {
            "bbox": [
              440.67015,
              354.68,
              473.3109,
              362.064
            ],
            "text": "Services"
          }
        ]
      },
      {
        "bbox": [
          310.68387,
          370.024,
          531.91206,
          377.384
        ],
        "id": "pdf-011-line-050",
        "source_page": 11,
        "text": "(1) Subject to the provisions of Articles 16 to 19, salaries,",
        "words": [
          {
            "bbox": [
              310.68387,
              370.024,
              319.28661,
              377.384
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              323.33166,
              370.024,
              350.52561,
              377.384
            ],
            "text": "Subject"
          },
          {
            "bbox": [
              354.57066,
              370.024,
              361.69155,
              377.384
            ],
            "text": "to"
          },
          {
            "bbox": [
              365.7366,
              370.024,
              377.01468,
              377.384
            ],
            "text": "the"
          },
          {
            "bbox": [
              381.05973,
              370.024,
              417.69747,
              377.384
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              421.74252,
              370.024,
              428.71122,
              377.384
            ],
            "text": "of"
          },
          {
            "bbox": [
              432.75627,
              370.024,
              459.30141,
              377.384
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              463.25034,
              370.024,
              472.15746,
              377.384
            ],
            "text": "16"
          },
          {
            "bbox": [
              476.20251,
              370.024,
              483.3234,
              377.384
            ],
            "text": "to"
          },
          {
            "bbox": [
              487.36845,
              370.024,
              498.50235,
              377.384
            ],
            "text": "19,"
          },
          {
            "bbox": [
              502.5474,
              370.024,
              531.91206,
              377.384
            ],
            "text": "salaries,"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          379.592,
          531.90405,
          386.952
        ],
        "id": "pdf-011-line-052",
        "source_page": 11,
        "text": "wages and other similar remuneration derived by a resident of a",
        "words": [
          {
            "bbox": [
              302.14521,
              379.592,
              325.41426,
              386.952
            ],
            "text": "wages"
          },
          {
            "bbox": [
              327.86532,
              379.592,
              341.37018,
              386.952
            ],
            "text": "and"
          },
          {
            "bbox": [
              343.82124,
              379.592,
              362.27628,
              386.952
            ],
            "text": "other"
          },
          {
            "bbox": [
              364.72734,
              379.592,
              387.86022,
              386.952
            ],
            "text": "similar"
          },
          {
            "bbox": [
              390.31128,
              379.592,
              437.63436,
              386.952
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              440.08542,
              379.592,
              466.63857,
              386.952
            ],
            "text": "derived"
          },
          {
            "bbox": [
              469.08963,
              379.592,
              477.84456,
              386.952
            ],
            "text": "by"
          },
          {
            "bbox": [
              480.1995,
              379.592,
              484.50087,
              386.952
            ],
            "text": "a"
          },
          {
            "bbox": [
              486.95193,
              379.592,
              515.73186,
              386.952
            ],
            "text": "resident"
          },
          {
            "bbox": [
              518.18292,
              379.592,
              525.15162,
              386.952
            ],
            "text": "of"
          },
          {
            "bbox": [
              527.60268,
              379.592,
              531.90405,
              386.952
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          389.16,
          531.88002,
          396.52
        ],
        "id": "pdf-011-line-054",
        "source_page": 11,
        "text": "Contracting State in respect of an employment shall be taxable",
        "words": [
          {
            "bbox": [
              302.1372,
              389.16,
              344.1096,
              396.52
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              346.82499,
              389.16,
              365.66451,
              396.52
            ],
            "text": "State"
          },
          {
            "bbox": [
              368.2998,
              389.16,
              374.53158,
              396.52
            ],
            "text": "in"
          },
          {
            "bbox": [
              377.24697,
              389.16,
              404.09649,
              396.52
            ],
            "text": "respect"
          },
          {
            "bbox": [
              406.81188,
              389.16,
              413.78058,
              396.52
            ],
            "text": "of"
          },
          {
            "bbox": [
              416.49597,
              389.16,
              425.2509,
              396.52
            ],
            "text": "an"
          },
          {
            "bbox": [
              427.96629,
              389.16,
              472.32567,
              396.52
            ],
            "text": "employment"
          },
          {
            "bbox": [
              475.04106,
              389.16,
              491.29335,
              396.52
            ],
            "text": "shall"
          },
          {
            "bbox": [
              494.00874,
              389.16,
              503.06004,
              396.52
            ],
            "text": "be"
          },
          {
            "bbox": [
              505.77543,
              389.16,
              531.88002,
              396.52
            ],
            "text": "taxable"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          398.728,
          531.88002,
          406.088
        ],
        "id": "pdf-011-line-056",
        "source_page": 11,
        "text": "only in that State unless the employment is exercised in the other",
        "words": [
          {
            "bbox": [
              302.11317,
              398.728,
              316.94769,
              406.088
            ],
            "text": "only"
          },
          {
            "bbox": [
              318.87009,
              398.728,
              325.10187,
              406.088
            ],
            "text": "in"
          },
          {
            "bbox": [
              327.02427,
              398.728,
              340.8255,
              406.088
            ],
            "text": "that"
          },
          {
            "bbox": [
              342.7479,
              398.728,
              361.58742,
              406.088
            ],
            "text": "State"
          },
          {
            "bbox": [
              363.50982,
              398.728,
              386.45046,
              406.088
            ],
            "text": "unless"
          },
          {
            "bbox": [
              388.37286,
              398.728,
              399.65094,
              406.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              401.57334,
              398.728,
              445.93272,
              406.088
            ],
            "text": "employment"
          },
          {
            "bbox": [
              447.85512,
              398.728,
              453.63834,
              406.088
            ],
            "text": "is"
          },
          {
            "bbox": [
              455.56074,
              398.728,
              490.11588,
              406.088
            ],
            "text": "exercised"
          },
          {
            "bbox": [
              491.98221,
              398.728,
              498.21399,
              406.088
            ],
            "text": "in"
          },
          {
            "bbox": [
              500.13639,
              398.728,
              511.41447,
              406.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.33687,
              398.728,
              531.88002,
              406.088
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          408.296,
          531.88002,
          415.656
        ],
        "id": "pdf-011-line-058",
        "source_page": 11,
        "text": "Contracting State. If the employment is so exercised, such remu-",
        "words": [
          {
            "bbox": [
              302.11317,
              408.296,
              344.08557,
              415.656
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              345.97593,
              408.296,
              367.04223,
              415.656
            ],
            "text": "State."
          },
          {
            "bbox": [
              368.93259,
              408.296,
              373.37814,
              415.656
            ],
            "text": "If"
          },
          {
            "bbox": [
              375.20442,
              408.296,
              386.4825,
              415.656
            ],
            "text": "the"
          },
          {
            "bbox": [
              388.37286,
              408.296,
              432.73224,
              415.656
            ],
            "text": "employment"
          },
          {
            "bbox": [
              434.6226,
              408.296,
              440.40582,
              415.656
            ],
            "text": "is"
          },
          {
            "bbox": [
              442.29618,
              408.296,
              450.89892,
              415.656
            ],
            "text": "so"
          },
          {
            "bbox": [
              452.78928,
              408.296,
              489.5712,
              415.656
            ],
            "text": "exercised,"
          },
          {
            "bbox": [
              491.4135,
              408.296,
              508.62699,
              415.656
            ],
            "text": "such"
          },
          {
            "bbox": [
              510.51735,
              408.296,
              531.88002,
              415.656
            ],
            "text": "remu-"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          417.864,
          531.88803,
          425.224
        ],
        "id": "pdf-011-line-060",
        "source_page": 11,
        "text": "neration as is derived therefrom may be taxed in that other State.",
        "words": [
          {
            "bbox": [
              302.11317,
              417.864,
              331.18947,
              425.224
            ],
            "text": "neration"
          },
          {
            "bbox": [
              333.15993,
              417.864,
              341.4663,
              425.224
            ],
            "text": "as"
          },
          {
            "bbox": [
              343.43676,
              417.864,
              349.21998,
              425.224
            ],
            "text": "is"
          },
          {
            "bbox": [
              351.19044,
              417.864,
              377.74359,
              425.224
            ],
            "text": "derived"
          },
          {
            "bbox": [
              379.62594,
              417.864,
              414.34128,
              425.224
            ],
            "text": "therefrom"
          },
          {
            "bbox": [
              416.30373,
              417.864,
              431.43462,
              425.224
            ],
            "text": "may"
          },
          {
            "bbox": [
              433.40508,
              417.864,
              442.45638,
              425.224
            ],
            "text": "be"
          },
          {
            "bbox": [
              444.42684,
              417.864,
              464.45184,
              425.224
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              466.4223,
              417.864,
              472.65408,
              425.224
            ],
            "text": "in"
          },
          {
            "bbox": [
              474.62454,
              417.864,
              488.42577,
              425.224
            ],
            "text": "that"
          },
          {
            "bbox": [
              490.39623,
              417.864,
              508.85127,
              425.224
            ],
            "text": "other"
          },
          {
            "bbox": [
              510.82173,
              417.864,
              531.88803,
              425.224
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.63581,
          441.104,
          531.87201,
          448.472
        ],
        "id": "pdf-011-line-063",
        "source_page": 11,
        "text": "(2) Notwithstanding the provisions of paragraph 1, remunera-",
        "words": [
          {
            "bbox": [
              310.63581,
              441.112,
              319.23855,
              448.472
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              321.9219,
              441.112,
              380.49903,
              448.472
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              383.18238,
              441.112,
              394.38036,
              448.472
            ],
            "text": "the"
          },
          {
            "bbox": [
              397.06371,
              441.104,
              433.70145,
              448.464
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              436.3848,
              441.104,
              443.3535,
              448.464
            ],
            "text": "of"
          },
          {
            "bbox": [
              446.03685,
              441.104,
              482.82678,
              448.464
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              485.51013,
              441.104,
              492.19047,
              448.464
            ],
            "text": "1,"
          },
          {
            "bbox": [
              494.87382,
              441.104,
              531.87201,
              448.464
            ],
            "text": "remunera-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          450.672,
          531.87201,
          458.032
        ],
        "id": "pdf-011-line-065",
        "source_page": 11,
        "text": "tion derived by a resident of a Contracting State in respect of an",
        "words": [
          {
            "bbox": [
              302.10516,
              450.672,
              315.45783,
              458.032
            ],
            "text": "tion"
          },
          {
            "bbox": [
              317.73267,
              450.672,
              344.28582,
              458.032
            ],
            "text": "derived"
          },
          {
            "bbox": [
              346.56066,
              450.672,
              355.31559,
              458.032
            ],
            "text": "by"
          },
          {
            "bbox": [
              357.59043,
              450.672,
              361.8918,
              458.032
            ],
            "text": "a"
          },
          {
            "bbox": [
              364.16664,
              450.672,
              392.94657,
              458.032
            ],
            "text": "resident"
          },
          {
            "bbox": [
              395.22141,
              450.672,
              402.11001,
              458.032
            ],
            "text": "of"
          },
          {
            "bbox": [
              404.38485,
              450.672,
              408.68622,
              458.032
            ],
            "text": "a"
          },
          {
            "bbox": [
              410.96106,
              450.672,
              452.93346,
              458.032
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              455.2083,
              450.672,
              474.04782,
              458.032
            ],
            "text": "State"
          },
          {
            "bbox": [
              476.32266,
              450.672,
              482.55444,
              458.032
            ],
            "text": "in"
          },
          {
            "bbox": [
              484.82928,
              450.672,
              511.6788,
              458.032
            ],
            "text": "respect"
          },
          {
            "bbox": [
              513.87354,
              450.672,
              520.84224,
              458.032
            ],
            "text": "of"
          },
          {
            "bbox": [
              523.11708,
              450.672,
              531.87201,
              458.032
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          460.24,
          531.9441,
          467.6
        ],
        "id": "pdf-011-line-067",
        "source_page": 11,
        "text": "employment exercised in the other Contracting State shall be",
        "words": [
          {
            "bbox": [
              302.10516,
              460.24,
              346.46454,
              467.6
            ],
            "text": "employment"
          },
          {
            "bbox": [
              350.06103,
              460.24,
              384.61617,
              467.6
            ],
            "text": "exercised"
          },
          {
            "bbox": [
              388.21266,
              460.24,
              394.44444,
              467.6
            ],
            "text": "in"
          },
          {
            "bbox": [
              398.04093,
              460.24,
              409.31901,
              467.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              412.8354,
              460.24,
              431.37855,
              467.6
            ],
            "text": "other"
          },
          {
            "bbox": [
              434.97504,
              460.24,
              476.94744,
              467.6
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              480.54393,
              460.24,
              499.38345,
              467.6
            ],
            "text": "State"
          },
          {
            "bbox": [
              502.97994,
              460.24,
              519.29631,
              467.6
            ],
            "text": "shall"
          },
          {
            "bbox": [
              522.8928,
              460.24,
              531.9441,
              467.6
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          302.17725,
          469.808,
          453.47814,
          477.168
        ],
        "id": "pdf-011-line-069",
        "source_page": 11,
        "text": "taxable only in the first-mentioned State if:",
        "words": [
          {
            "bbox": [
              302.17725,
              469.808,
              328.19373,
              477.168
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              330.42051,
              469.808,
              345.25503,
              477.168
            ],
            "text": "only"
          },
          {
            "bbox": [
              347.48181,
              469.808,
              353.71359,
              477.168
            ],
            "text": "in"
          },
          {
            "bbox": [
              355.94037,
              469.808,
              367.21845,
              477.168
            ],
            "text": "the"
          },
          {
            "bbox": [
              369.44523,
              469.808,
              423.8091,
              477.168
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              426.03588,
              469.808,
              444.8754,
              477.168
            ],
            "text": "State"
          },
          {
            "bbox": [
              447.10218,
              469.808,
              453.47814,
              477.168
            ],
            "text": "if:"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          483.48,
          531.88803,
          490.848
        ],
        "id": "pdf-011-line-071",
        "source_page": 11,
        "text": "a) the recipient is present in the other State for a period or peri-",
        "words": [
          {
            "bbox": [
              302.12919,
              483.48,
              308.49714,
              490.84
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.88912,
              483.48,
              326.1672,
              490.84
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.39398,
              483.48,
              359.2485,
              490.84
            ],
            "text": "recipient"
          },
          {
            "bbox": [
              361.47528,
              483.48,
              367.2585,
              490.84
            ],
            "text": "is"
          },
          {
            "bbox": [
              369.48528,
              483.48,
              396.39888,
              490.84
            ],
            "text": "present"
          },
          {
            "bbox": [
              398.62566,
              483.488,
              404.85744,
              490.848
            ],
            "text": "in"
          },
          {
            "bbox": [
              407.08422,
              483.488,
              418.3623,
              490.848
            ],
            "text": "the"
          },
          {
            "bbox": [
              420.58908,
              483.488,
              439.13223,
              490.848
            ],
            "text": "other"
          },
          {
            "bbox": [
              441.35901,
              483.488,
              460.19853,
              490.848
            ],
            "text": "State"
          },
          {
            "bbox": [
              462.42531,
              483.488,
              472.06134,
              490.848
            ],
            "text": "for"
          },
          {
            "bbox": [
              474.28812,
              483.488,
              478.58949,
              490.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              480.81627,
              483.488,
              503.55666,
              490.848
            ],
            "text": "period"
          },
          {
            "bbox": [
              505.78344,
              483.488,
              513.04851,
              490.848
            ],
            "text": "or"
          },
          {
            "bbox": [
              515.27529,
              483.488,
              531.88803,
              490.848
            ],
            "text": "peri-"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          493.056,
          531.864,
          500.416
        ],
        "id": "pdf-011-line-073",
        "source_page": 11,
        "text": "ods not exceeding in the aggregate 183 days in any twelve",
        "words": [
          {
            "bbox": [
              314.88912,
              493.056,
              328.24179,
              500.416
            ],
            "text": "ods"
          },
          {
            "bbox": [
              331.15743,
              493.056,
              342.73188,
              500.416
            ],
            "text": "not"
          },
          {
            "bbox": [
              345.64752,
              493.056,
              382.58163,
              500.416
            ],
            "text": "exceeding"
          },
          {
            "bbox": [
              385.49727,
              493.056,
              391.72905,
              500.416
            ],
            "text": "in"
          },
          {
            "bbox": [
              394.5726,
              493.056,
              405.85068,
              500.416
            ],
            "text": "the"
          },
          {
            "bbox": [
              408.76632,
              493.056,
              444.9555,
              500.416
            ],
            "text": "aggregate"
          },
          {
            "bbox": [
              447.87114,
              493.056,
              461.23182,
              500.416
            ],
            "text": "183"
          },
          {
            "bbox": [
              464.14746,
              493.056,
              481.20876,
              500.416
            ],
            "text": "days"
          },
          {
            "bbox": [
              484.1244,
              493.056,
              490.35618,
              500.416
            ],
            "text": "in"
          },
          {
            "bbox": [
              493.27182,
              493.056,
              506.03175,
              500.416
            ],
            "text": "any"
          },
          {
            "bbox": [
              508.94739,
              493.056,
              531.864,
              500.416
            ],
            "text": "twelve"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          502.624,
          531.91206,
          509.984
        ],
        "id": "pdf-011-line-075",
        "source_page": 11,
        "text": "month period commencing or ending in the fiscal year con-",
        "words": [
          {
            "bbox": [
              314.86509,
              502.624,
              337.71762,
              509.984
            ],
            "text": "month"
          },
          {
            "bbox": [
              340.56117,
              502.624,
              363.40569,
              509.984
            ],
            "text": "period"
          },
          {
            "bbox": [
              366.24924,
              502.624,
              412.68321,
              509.984
            ],
            "text": "commencing"
          },
          {
            "bbox": [
              415.52676,
              502.624,
              422.79183,
              509.984
            ],
            "text": "or"
          },
          {
            "bbox": [
              425.63538,
              502.624,
              449.90568,
              509.984
            ],
            "text": "ending"
          },
          {
            "bbox": [
              452.74923,
              502.624,
              458.98101,
              509.984
            ],
            "text": "in"
          },
          {
            "bbox": [
              461.82456,
              502.624,
              473.10264,
              509.984
            ],
            "text": "the"
          },
          {
            "bbox": [
              475.94619,
              502.624,
              494.48133,
              509.984
            ],
            "text": "fiscal"
          },
          {
            "bbox": [
              497.32488,
              502.624,
              512.59995,
              509.984
            ],
            "text": "year"
          },
          {
            "bbox": [
              515.4435,
              502.624,
              531.91206,
              509.984
            ],
            "text": "con-"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          512.192,
          357.57441,
          519.552
        ],
        "id": "pdf-011-line-077",
        "source_page": 11,
        "text": "cerned, and",
        "words": [
          {
            "bbox": [
              314.91315,
              512.192,
              341.84277,
              519.552
            ],
            "text": "cerned,"
          },
          {
            "bbox": [
              344.06955,
              512.192,
              357.57441,
              519.552
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          525.864,
          531.864,
          533.224
        ],
        "id": "pdf-011-line-079",
        "source_page": 11,
        "text": "b) the remuneration is paid by, or on behalf of, an employer who",
        "words": [
          {
            "bbox": [
              302.11317,
              525.864,
              308.92968,
              533.224
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.8731,
              525.864,
              326.15118,
              533.224
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.11363,
              525.864,
              375.43671,
              533.224
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              377.39916,
              525.864,
              383.18238,
              533.224
            ],
            "text": "is"
          },
          {
            "bbox": [
              385.14483,
              525.864,
              400.72428,
              533.224
            ],
            "text": "paid"
          },
          {
            "bbox": [
              402.68673,
              525.864,
              413.60436,
              533.224
            ],
            "text": "by,"
          },
          {
            "bbox": [
              415.56681,
              525.864,
              422.83188,
              533.224
            ],
            "text": "or"
          },
          {
            "bbox": [
              424.79433,
              525.864,
              433.84563,
              533.224
            ],
            "text": "on"
          },
          {
            "bbox": [
              435.80808,
              525.864,
              457.76349,
              533.224
            ],
            "text": "behalf"
          },
          {
            "bbox": [
              459.72594,
              525.864,
              468.92142,
              533.224
            ],
            "text": "of,"
          },
          {
            "bbox": [
              470.88387,
              525.864,
              479.6388,
              533.224
            ],
            "text": "an"
          },
          {
            "bbox": [
              481.60125,
              525.864,
              514.82673,
              533.224
            ],
            "text": "employer"
          },
          {
            "bbox": [
              516.78918,
              525.864,
              531.864,
              533.224
            ],
            "text": "who"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          535.432,
          454.38327,
          542.792
        ],
        "id": "pdf-011-line-081",
        "source_page": 11,
        "text": "is not a resident of the other State, and",
        "words": [
          {
            "bbox": [
              314.86509,
              535.432,
              320.64831,
              542.792
            ],
            "text": "is"
          },
          {
            "bbox": [
              322.87509,
              535.432,
              334.44954,
              542.792
            ],
            "text": "not"
          },
          {
            "bbox": [
              336.67632,
              535.432,
              340.97769,
              542.792
            ],
            "text": "a"
          },
          {
            "bbox": [
              343.20447,
              535.432,
              371.9844,
              542.792
            ],
            "text": "resident"
          },
          {
            "bbox": [
              374.21118,
              535.432,
              381.17988,
              542.792
            ],
            "text": "of"
          },
          {
            "bbox": [
              383.40666,
              535.432,
              394.68474,
              542.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              396.91152,
              535.432,
              415.45467,
              542.792
            ],
            "text": "other"
          },
          {
            "bbox": [
              417.58533,
              535.432,
              438.65163,
              542.792
            ],
            "text": "State,"
          },
          {
            "bbox": [
              440.87841,
              535.432,
              454.38327,
              542.792
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          558.672,
          531.864,
          566.04
        ],
        "id": "pdf-011-line-084",
        "source_page": 11,
        "text": "c) the remuneration is not borne by a permanent establishment",
        "words": [
          {
            "bbox": [
              302.12118,
              558.672,
              308.48913,
              566.032
            ],
            "text": "c)"
          },
          {
            "bbox": [
              314.88111,
              558.672,
              326.15919,
              566.032
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.50612,
              558.672,
              375.8292,
              566.032
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              378.17613,
              558.672,
              383.95935,
              566.032
            ],
            "text": "is"
          },
          {
            "bbox": [
              386.30628,
              558.672,
              397.80864,
              566.032
            ],
            "text": "not"
          },
          {
            "bbox": [
              400.15557,
              558.68,
              420.9255,
              566.04
            ],
            "text": "borne"
          },
          {
            "bbox": [
              423.27243,
              558.68,
              432.02736,
              566.04
            ],
            "text": "by"
          },
          {
            "bbox": [
              434.37429,
              558.68,
              438.67566,
              566.04
            ],
            "text": "a"
          },
          {
            "bbox": [
              441.02259,
              558.68,
              479.59875,
              566.04
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              481.94568,
              558.68,
              531.864,
              566.04
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          568.248,
          520.98642,
          575.608
        ],
        "id": "pdf-011-line-086",
        "source_page": 11,
        "text": "or a fixed base which the employer has in the other State.",
        "words": [
          {
            "bbox": [
              314.86509,
              568.248,
              322.13016,
              575.608
            ],
            "text": "or"
          },
          {
            "bbox": [
              324.35694,
              568.248,
              328.65831,
              575.608
            ],
            "text": "a"
          },
          {
            "bbox": [
              330.88509,
              568.248,
              348.23475,
              575.608
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              350.46153,
              568.248,
              367.8192,
              575.608
            ],
            "text": "base"
          },
          {
            "bbox": [
              370.04598,
              568.248,
              391.09626,
              575.608
            ],
            "text": "which"
          },
          {
            "bbox": [
              393.32304,
              568.248,
              404.60112,
              575.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              406.8279,
              568.248,
              439.97328,
              575.608
            ],
            "text": "employer"
          },
          {
            "bbox": [
              442.20006,
              568.248,
              454.95999,
              575.608
            ],
            "text": "has"
          },
          {
            "bbox": [
              457.18677,
              568.248,
              463.41855,
              575.608
            ],
            "text": "in"
          },
          {
            "bbox": [
              465.64533,
              568.248,
              476.92341,
              575.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              479.15019,
              568.248,
              497.69334,
              575.608
            ],
            "text": "other"
          },
          {
            "bbox": [
              499.92012,
              568.248,
              520.98642,
              575.608
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.69188,
          591.488,
          531.91206,
          598.848
        ],
        "id": "pdf-011-line-089",
        "source_page": 11,
        "text": "(3) The provisions of paragraph 2 shall not apply to remunera-",
        "words": [
          {
            "bbox": [
              310.69188,
              591.488,
              319.29462,
              598.848
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              321.48936,
              591.488,
              334.84203,
              598.848
            ],
            "text": "The"
          },
          {
            "bbox": [
              337.13289,
              591.488,
              373.77063,
              598.848
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              376.06149,
              591.488,
              383.03019,
              598.848
            ],
            "text": "of"
          },
          {
            "bbox": [
              385.32105,
              591.488,
              422.11098,
              598.848
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              424.40184,
              591.488,
              428.8554,
              598.848
            ],
            "text": "2"
          },
          {
            "bbox": [
              431.14626,
              591.488,
              447.38253,
              598.848
            ],
            "text": "shall"
          },
          {
            "bbox": [
              449.67339,
              591.488,
              461.24784,
              598.848
            ],
            "text": "not"
          },
          {
            "bbox": [
              463.5387,
              591.488,
              483.12315,
              598.848
            ],
            "text": "apply"
          },
          {
            "bbox": [
              485.41401,
              591.488,
              492.5349,
              598.848
            ],
            "text": "to"
          },
          {
            "bbox": [
              494.82576,
              591.488,
              531.91206,
              598.848
            ],
            "text": "remunera-"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          601.056,
          531.92007,
          608.416
        ],
        "id": "pdf-011-line-091",
        "source_page": 11,
        "text": "tion for employment within the framework of professional hiring",
        "words": [
          {
            "bbox": [
              302.14521,
              601.056,
              315.49788,
              608.416
            ],
            "text": "tion"
          },
          {
            "bbox": [
              318.24531,
              601.056,
              327.88134,
              608.416
            ],
            "text": "for"
          },
          {
            "bbox": [
              330.55668,
              601.056,
              374.91606,
              608.416
            ],
            "text": "employment"
          },
          {
            "bbox": [
              377.66349,
              601.056,
              398.71377,
              608.416
            ],
            "text": "within"
          },
          {
            "bbox": [
              401.4612,
              601.056,
              412.73928,
              608.416
            ],
            "text": "the"
          },
          {
            "bbox": [
              415.48671,
              601.056,
              453.43809,
              608.416
            ],
            "text": "framework"
          },
          {
            "bbox": [
              456.12144,
              601.056,
              463.09014,
              608.416
            ],
            "text": "of"
          },
          {
            "bbox": [
              465.83757,
              601.056,
              509.44401,
              608.416
            ],
            "text": "professional"
          },
          {
            "bbox": [
              512.19144,
              601.056,
              531.92007,
              608.416
            ],
            "text": "hiring"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          610.624,
          349.83675,
          617.984
        ],
        "id": "pdf-011-line-093",
        "source_page": 11,
        "text": "out of labour.",
        "words": [
          {
            "bbox": [
              302.15322,
              610.624,
              313.72767,
              617.984
            ],
            "text": "out"
          },
          {
            "bbox": [
              315.95445,
              610.624,
              322.92315,
              617.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              325.14993,
              610.624,
              349.83675,
              617.984
            ],
            "text": "labour."
          }
        ]
      },
      {
        "bbox": [
          310.61178,
          624.296,
          531.93609,
          631.664
        ],
        "id": "pdf-011-line-095",
        "source_page": 11,
        "text": "(4) Notwithstanding the preceding provisions of this Article,",
        "words": [
          {
            "bbox": [
              310.61178,
              624.296,
              319.21452,
              631.656
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              322.91514,
              624.296,
              381.49227,
              631.656
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              385.19289,
              624.296,
              396.47097,
              631.656
            ],
            "text": "the"
          },
          {
            "bbox": [
              400.17159,
              624.296,
              436.00032,
              631.656
            ],
            "text": "preceding"
          },
          {
            "bbox": [
              439.70094,
              624.304,
              476.33868,
              631.664
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              480.0393,
              624.304,
              487.008,
              631.664
            ],
            "text": "of"
          },
          {
            "bbox": [
              490.70862,
              624.304,
              503.46855,
              631.664
            ],
            "text": "this"
          },
          {
            "bbox": [
              507.16917,
              624.304,
              531.93609,
              631.664
            ],
            "text": "Article,"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          633.872,
          531.91206,
          641.232
        ],
        "id": "pdf-011-line-097",
        "source_page": 11,
        "text": "remuneration derived in respect of an employment exercised",
        "words": [
          {
            "bbox": [
              302.16924,
              633.872,
              349.41222,
              641.232
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              353.45727,
              633.872,
              380.01042,
              641.232
            ],
            "text": "derived"
          },
          {
            "bbox": [
              384.05547,
              633.872,
              390.28725,
              641.232
            ],
            "text": "in"
          },
          {
            "bbox": [
              394.3323,
              633.872,
              421.18182,
              641.232
            ],
            "text": "respect"
          },
          {
            "bbox": [
              425.22687,
              633.872,
              432.19557,
              641.232
            ],
            "text": "of"
          },
          {
            "bbox": [
              436.15251,
              633.872,
              444.90744,
              641.232
            ],
            "text": "an"
          },
          {
            "bbox": [
              448.95249,
              633.872,
              493.31187,
              641.232
            ],
            "text": "employment"
          },
          {
            "bbox": [
              497.35692,
              633.872,
              531.91206,
              641.232
            ],
            "text": "exercised"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          643.44,
          531.90405,
          650.8
        ],
        "id": "pdf-011-line-099",
        "source_page": 11,
        "text": "aboard a ship or aircraft operated in international traffic, or",
        "words": [
          {
            "bbox": [
              302.14521,
              643.44,
              327.51288,
              650.8
            ],
            "text": "aboard"
          },
          {
            "bbox": [
              332.06256,
              643.44,
              336.36393,
              650.8
            ],
            "text": "a"
          },
          {
            "bbox": [
              340.91361,
              643.44,
              355.82022,
              650.8
            ],
            "text": "ship"
          },
          {
            "bbox": [
              360.3699,
              643.44,
              367.63497,
              650.8
            ],
            "text": "or"
          },
          {
            "bbox": [
              372.18465,
              643.44,
              397.09575,
              650.8
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              401.64543,
              643.44,
              433.83762,
              650.8
            ],
            "text": "operated"
          },
          {
            "bbox": [
              438.3873,
              643.44,
              444.61908,
              650.8
            ],
            "text": "in"
          },
          {
            "bbox": [
              449.16876,
              643.44,
              492.99948,
              650.8
            ],
            "text": "international"
          },
          {
            "bbox": [
              497.54916,
              643.44,
              520.0893,
              650.8
            ],
            "text": "traffic,"
          },
          {
            "bbox": [
              524.63898,
              643.44,
              531.90405,
              650.8
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          653.008,
          531.88803,
          660.368
        ],
        "id": "pdf-011-line-101",
        "source_page": 11,
        "text": "aboard a boat engaged in inland waterways transport, may be",
        "words": [
          {
            "bbox": [
              302.1372,
              653.008,
              327.50487,
              660.368
            ],
            "text": "aboard"
          },
          {
            "bbox": [
              330.60474,
              653.008,
              334.90611,
              660.368
            ],
            "text": "a"
          },
          {
            "bbox": [
              338.00598,
              653.008,
              354.17817,
              660.368
            ],
            "text": "boat"
          },
          {
            "bbox": [
              357.19794,
              653.008,
              388.50102,
              660.368
            ],
            "text": "engaged"
          },
          {
            "bbox": [
              391.60089,
              653.008,
              397.83267,
              660.368
            ],
            "text": "in"
          },
          {
            "bbox": [
              400.93254,
              653.008,
              422.4474,
              660.368
            ],
            "text": "inland"
          },
          {
            "bbox": [
              425.54727,
              653.008,
              463.779,
              660.368
            ],
            "text": "waterways"
          },
          {
            "bbox": [
              466.87887,
              653.008,
              501.5061,
              660.368
            ],
            "text": "transport,"
          },
          {
            "bbox": [
              504.60597,
              653.008,
              519.73686,
              660.368
            ],
            "text": "may"
          },
          {
            "bbox": [
              522.83673,
              653.008,
              531.88803,
              660.368
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          662.576,
          531.88002,
          669.936
        ],
        "id": "pdf-011-line-103",
        "source_page": 11,
        "text": "taxed in the Contracting State in which the place of effective",
        "words": [
          {
            "bbox": [
              302.12118,
              662.576,
              322.14618,
              669.936
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              325.78272,
              662.576,
              332.0145,
              669.936
            ],
            "text": "in"
          },
          {
            "bbox": [
              335.65104,
              662.576,
              346.92912,
              669.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              350.56566,
              662.576,
              392.45796,
              669.936
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              396.0945,
              662.576,
              414.93402,
              669.936
            ],
            "text": "State"
          },
          {
            "bbox": [
              418.57056,
              662.576,
              424.80234,
              669.936
            ],
            "text": "in"
          },
          {
            "bbox": [
              428.43888,
              662.576,
              449.48916,
              669.936
            ],
            "text": "which"
          },
          {
            "bbox": [
              453.1257,
              662.576,
              464.40378,
              669.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              468.04032,
              662.576,
              487.47258,
              669.936
            ],
            "text": "place"
          },
          {
            "bbox": [
              491.10912,
              662.576,
              498.07782,
              669.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              501.62625,
              662.576,
              531.88002,
              669.936
            ],
            "text": "effective"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          672.144,
          531.87201,
          679.504
        ],
        "id": "pdf-011-line-105",
        "source_page": 11,
        "text": "management of the enterprise which operates the ship, aircraft",
        "words": [
          {
            "bbox": [
              302.11317,
              672.144,
              348.9957,
              679.504
            ],
            "text": "management"
          },
          {
            "bbox": [
              351.88731,
              672.144,
              358.85601,
              679.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              361.74762,
              672.144,
              373.0257,
              679.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              375.91731,
              672.144,
              411.59385,
              679.504
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              414.48546,
              672.144,
              435.53574,
              679.504
            ],
            "text": "which"
          },
          {
            "bbox": [
              438.42735,
              672.144,
              469.87461,
              679.504
            ],
            "text": "operates"
          },
          {
            "bbox": [
              472.76622,
              672.144,
              484.0443,
              679.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              486.93591,
              672.144,
              504.1494,
              679.504
            ],
            "text": "ship,"
          },
          {
            "bbox": [
              507.04101,
              672.144,
              531.87201,
              679.504
            ],
            "text": "aircraft"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          681.712,
          368.86851,
          689.072
        ],
        "id": "pdf-011-line-107",
        "source_page": 11,
        "text": "or boat is situated.",
        "words": [
          {
            "bbox": [
              302.10516,
              681.712,
              309.37023,
              689.072
            ],
            "text": "or"
          },
          {
            "bbox": [
              311.59701,
              681.712,
              327.7692,
              689.072
            ],
            "text": "boat"
          },
          {
            "bbox": [
              329.99598,
              681.712,
              335.7792,
              689.072
            ],
            "text": "is"
          },
          {
            "bbox": [
              338.00598,
              681.712,
              368.86851,
              689.072
            ],
            "text": "situated."
          }
        ]
      },
      {
        "bbox": [
          399.11427,
          709.608,
          434.91096,
          716.992
        ],
        "id": "pdf-011-line-109",
        "source_page": 11,
        "text": "Article 16",
        "words": [
          {
            "bbox": [
              399.11427,
              709.608,
              423.85716,
              716.992
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.00384,
              709.608,
              434.91096,
              716.992
            ],
            "text": "16"
          }
        ]
      },
      {
        "bbox": [
          387.93231,
          723.288,
          446.06889,
          730.672
        ],
        "id": "pdf-011-line-111",
        "source_page": 11,
        "text": "Directors’ Fees",
        "words": [
          {
            "bbox": [
              387.93231,
              723.288,
              425.59533,
              730.672
            ],
            "text": "Directors’"
          },
          {
            "bbox": [
              427.82211,
              723.288,
              446.06889,
              730.672
            ],
            "text": "Fees"
          }
        ]
      },
      {
        "bbox": [
          310.64382,
          738.624,
          531.88002,
          745.992
        ],
        "id": "pdf-011-line-113",
        "source_page": 11,
        "text": "Directors’ fees and other similar payments derived by a resi-",
        "words": [
          {
            "bbox": [
              310.64382,
              738.632,
              345.34314,
              745.992
            ],
            "text": "Directors’"
          },
          {
            "bbox": [
              348.21873,
              738.632,
              363.19743,
              745.992
            ],
            "text": "fees"
          },
          {
            "bbox": [
              366.00093,
              738.624,
              379.50579,
              745.984
            ],
            "text": "and"
          },
          {
            "bbox": [
              382.38138,
              738.624,
              400.92453,
              745.984
            ],
            "text": "other"
          },
          {
            "bbox": [
              403.80012,
              738.624,
              426.933,
              745.984
            ],
            "text": "similar"
          },
          {
            "bbox": [
              429.80859,
              738.624,
              464.97249,
              745.984
            ],
            "text": "payments"
          },
          {
            "bbox": [
              467.84808,
              738.624,
              494.32914,
              745.984
            ],
            "text": "derived"
          },
          {
            "bbox": [
              497.20473,
              738.624,
              505.95966,
              745.984
            ],
            "text": "by"
          },
          {
            "bbox": [
              508.83525,
              738.624,
              513.13662,
              745.984
            ],
            "text": "a"
          },
          {
            "bbox": [
              516.01221,
              738.624,
              531.88002,
              745.984
            ],
            "text": "resi-"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          748.192,
          531.87201,
          755.552
        ],
        "id": "pdf-011-line-115",
        "source_page": 11,
        "text": "dent of a Contracting State in his capacity as a member of the",
        "words": [
          {
            "bbox": [
              302.11317,
              748.192,
              318.14118,
              755.552
            ],
            "text": "dent"
          },
          {
            "bbox": [
              321.01677,
              748.192,
              327.98547,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              330.86106,
              748.192,
              335.16243,
              755.552
            ],
            "text": "a"
          },
          {
            "bbox": [
              338.03802,
              748.192,
              380.01042,
              755.552
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              382.82193,
              748.192,
              401.66145,
              755.552
            ],
            "text": "State"
          },
          {
            "bbox": [
              404.53704,
              748.192,
              410.76882,
              755.552
            ],
            "text": "in"
          },
          {
            "bbox": [
              413.64441,
              748.192,
              423.88119,
              755.552
            ],
            "text": "his"
          },
          {
            "bbox": [
              426.75678,
              748.192,
              457.01856,
              755.552
            ],
            "text": "capacity"
          },
          {
            "bbox": [
              459.89415,
              748.192,
              468.20052,
              755.552
            ],
            "text": "as"
          },
          {
            "bbox": [
              471.07611,
              748.192,
              475.37748,
              755.552
            ],
            "text": "a"
          },
          {
            "bbox": [
              478.25307,
              748.192,
              507.87405,
              755.552
            ],
            "text": "member"
          },
          {
            "bbox": [
              510.74964,
              748.192,
              517.71834,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.59393,
              748.192,
              531.87201,
              755.552
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          757.76,
          531.88002,
          765.12
        ],
        "id": "pdf-011-line-117",
        "source_page": 11,
        "text": "board of directors of a company which is a resident of the other",
        "words": [
          {
            "bbox": [
              302.10516,
              757.76,
              323.17146,
              765.12
            ],
            "text": "board"
          },
          {
            "bbox": [
              325.59849,
              757.76,
              332.56719,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              334.99422,
              757.76,
              366.58566,
              765.12
            ],
            "text": "directors"
          },
          {
            "bbox": [
              369.01269,
              757.76,
              375.98139,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              378.40842,
              757.76,
              382.70979,
              765.12
            ],
            "text": "a"
          },
          {
            "bbox": [
              385.13682,
              757.76,
              418.2822,
              765.12
            ],
            "text": "company"
          },
          {
            "bbox": [
              420.70923,
              757.76,
              441.75951,
              765.12
            ],
            "text": "which"
          },
          {
            "bbox": [
              444.18654,
              757.76,
              449.96976,
              765.12
            ],
            "text": "is"
          },
          {
            "bbox": [
              452.39679,
              757.76,
              456.69816,
              765.12
            ],
            "text": "a"
          },
          {
            "bbox": [
              459.12519,
              757.76,
              487.90512,
              765.12
            ],
            "text": "resident"
          },
          {
            "bbox": [
              490.33215,
              757.76,
              497.30085,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              499.72788,
              757.76,
              511.00596,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.33687,
              757.76,
              531.88002,
              765.12
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          767.328,
          484.50087,
          774.688
        ],
        "id": "pdf-011-line-119",
        "source_page": 11,
        "text": "Contracting State may be taxed in that other State.",
        "words": [
          {
            "bbox": [
              302.11317,
              767.328,
              344.08557,
              774.688
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              346.31235,
              767.328,
              365.15187,
              774.688
            ],
            "text": "State"
          },
          {
            "bbox": [
              367.37865,
              767.328,
              382.50954,
              774.688
            ],
            "text": "may"
          },
          {
            "bbox": [
              384.73632,
              767.328,
              393.78762,
              774.688
            ],
            "text": "be"
          },
          {
            "bbox": [
              396.0144,
              767.328,
              415.95129,
              774.688
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              418.17807,
              767.328,
              424.40985,
              774.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              426.63663,
              767.328,
              440.43786,
              774.688
            ],
            "text": "that"
          },
          {
            "bbox": [
              442.66464,
              767.328,
              461.20779,
              774.688
            ],
            "text": "other"
          },
          {
            "bbox": [
              463.43457,
              767.328,
              484.50087,
              774.688
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          79.96,
          438.69894,
          87.344
        ],
        "id": "pdf-012-line-004",
        "source_page": 12,
        "text": "Article 17",
        "words": [
          {
            "bbox": [
              402.90374,
              79.96,
              427.59284,
              87.344
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              79.96,
              438.69894,
              87.344
            ],
            "text": "17"
          }
        ]
      },
      {
        "bbox": [
          375.89754,
          92.432,
          465.70514,
          99.816
        ],
        "id": "pdf-012-line-006",
        "source_page": 12,
        "text": "Artistes and Sportsmen",
        "words": [
          {
            "bbox": [
              375.89754,
              92.432,
              405.3327,
              99.816
            ],
            "text": "Artistes"
          },
          {
            "bbox": [
              407.55392,
              92.432,
              421.76014,
              99.816
            ],
            "text": "and"
          },
          {
            "bbox": [
              423.98136,
              92.432,
              465.70514,
              99.816
            ],
            "text": "Sportsmen"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          106.072,
          535.4898,
          113.432
        ],
        "id": "pdf-012-line-008",
        "source_page": 12,
        "text": "(1) Notwithstanding the provisions of Articles 7, 14 and 15,",
        "words": [
          {
            "bbox": [
              314.60625,
              106.072,
              323.18751,
              113.432
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.79899,
              106.072,
              385.24584,
              113.432
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              388.85732,
              106.072,
              400.10724,
              113.432
            ],
            "text": "the"
          },
          {
            "bbox": [
              403.71872,
              106.072,
              440.26498,
              113.432
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              443.87646,
              106.072,
              450.82776,
              113.432
            ],
            "text": "of"
          },
          {
            "bbox": [
              454.43924,
              106.072,
              480.9181,
              113.432
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              484.52958,
              106.072,
              491.19324,
              113.432
            ],
            "text": "7,"
          },
          {
            "bbox": [
              494.80472,
              106.072,
              503.6896,
              113.432
            ],
            "text": "14"
          },
          {
            "bbox": [
              507.30108,
              106.072,
              520.77222,
              113.432
            ],
            "text": "and"
          },
          {
            "bbox": [
              524.3837,
              106.072,
              535.4898,
              113.432
            ],
            "text": "15,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          115.64,
          535.48181,
          123.0
        ],
        "id": "pdf-012-line-010",
        "source_page": 12,
        "text": "income derived by a resident of a Contracting State as an enter-",
        "words": [
          {
            "bbox": [
              306.11288,
              115.64,
              332.31209,
              123.0
            ],
            "text": "income"
          },
          {
            "bbox": [
              334.55728,
              115.64,
              361.04413,
              123.0
            ],
            "text": "derived"
          },
          {
            "bbox": [
              363.28932,
              115.64,
              372.02239,
              123.0
            ],
            "text": "by"
          },
          {
            "bbox": [
              374.26758,
              115.64,
              378.55821,
              123.0
            ],
            "text": "a"
          },
          {
            "bbox": [
              380.8034,
              115.64,
              409.51147,
              123.0
            ],
            "text": "resident"
          },
          {
            "bbox": [
              411.75666,
              115.64,
              418.70796,
              123.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              420.95315,
              115.64,
              425.24378,
              123.0
            ],
            "text": "a"
          },
          {
            "bbox": [
              427.48897,
              115.64,
              469.38054,
              123.0
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              471.62573,
              115.64,
              490.41821,
              123.0
            ],
            "text": "State"
          },
          {
            "bbox": [
              492.6634,
              115.64,
              500.94903,
              123.0
            ],
            "text": "as"
          },
          {
            "bbox": [
              503.19422,
              115.64,
              511.92729,
              123.0
            ],
            "text": "an"
          },
          {
            "bbox": [
              514.17248,
              115.64,
              535.48181,
              123.0
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          125.2,
          535.49779,
          132.568
        ],
        "id": "pdf-012-line-012",
        "source_page": 12,
        "text": "tainer, such as a theatre, motion picture, radio or television",
        "words": [
          {
            "bbox": [
              306.10489,
              125.208,
              328.30111,
              132.568
            ],
            "text": "tainer,"
          },
          {
            "bbox": [
              332.72757,
              125.2,
              349.89808,
              132.56
            ],
            "text": "such"
          },
          {
            "bbox": [
              354.32454,
              125.2,
              362.61017,
              132.56
            ],
            "text": "as"
          },
          {
            "bbox": [
              367.03663,
              125.2,
              371.32726,
              132.56
            ],
            "text": "a"
          },
          {
            "bbox": [
              375.75372,
              125.2,
              402.98364,
              132.56
            ],
            "text": "theatre,"
          },
          {
            "bbox": [
              407.4101,
              125.2,
              432.13116,
              132.56
            ],
            "text": "motion"
          },
          {
            "bbox": [
              436.55762,
              125.2,
              463.48392,
              132.56
            ],
            "text": "picture,"
          },
          {
            "bbox": [
              467.91038,
              125.2,
              485.95979,
              132.56
            ],
            "text": "radio"
          },
          {
            "bbox": [
              490.38625,
              125.2,
              497.63318,
              132.56
            ],
            "text": "or"
          },
          {
            "bbox": [
              502.05964,
              125.2,
              535.49779,
              132.56
            ],
            "text": "television"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          134.768,
          535.4898,
          142.128
        ],
        "id": "pdf-012-line-014",
        "source_page": 12,
        "text": "artiste, or a musician, or as a sportsman, from his personal activ-",
        "words": [
          {
            "bbox": [
              306.12087,
              134.768,
              330.3865,
              142.128
            ],
            "text": "artiste,"
          },
          {
            "bbox": [
              332.39199,
              134.768,
              339.63892,
              142.128
            ],
            "text": "or"
          },
          {
            "bbox": [
              341.62843,
              134.768,
              345.91906,
              142.128
            ],
            "text": "a"
          },
          {
            "bbox": [
              347.92455,
              134.768,
              381.96994,
              142.128
            ],
            "text": "musician,"
          },
          {
            "bbox": [
              383.97543,
              134.768,
              391.22236,
              142.128
            ],
            "text": "or"
          },
          {
            "bbox": [
              393.22785,
              134.768,
              401.51348,
              142.128
            ],
            "text": "as"
          },
          {
            "bbox": [
              403.51897,
              134.768,
              407.8096,
              142.128
            ],
            "text": "a"
          },
          {
            "bbox": [
              409.81509,
              134.768,
              450.0767,
              142.128
            ],
            "text": "sportsman,"
          },
          {
            "bbox": [
              452.08219,
              134.768,
              468.50963,
              142.128
            ],
            "text": "from"
          },
          {
            "bbox": [
              470.51512,
              134.768,
              480.72634,
              142.128
            ],
            "text": "his"
          },
          {
            "bbox": [
              482.73183,
              134.768,
              513.50931,
              142.128
            ],
            "text": "personal"
          },
          {
            "bbox": [
              515.5148,
              134.768,
              535.4898,
              142.128
            ],
            "text": "activ-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          144.336,
          535.4898,
          151.696
        ],
        "id": "pdf-012-line-016",
        "source_page": 12,
        "text": "ities as such exercised in the other Contracting State, may be",
        "words": [
          {
            "bbox": [
              306.11288,
              144.336,
              320.46292,
              151.696
            ],
            "text": "ities"
          },
          {
            "bbox": [
              323.6749,
              144.336,
              331.96053,
              151.696
            ],
            "text": "as"
          },
          {
            "bbox": [
              335.17251,
              144.336,
              352.34302,
              151.696
            ],
            "text": "such"
          },
          {
            "bbox": [
              355.555,
              144.336,
              390.02386,
              151.696
            ],
            "text": "exercised"
          },
          {
            "bbox": [
              393.23584,
              144.336,
              399.45206,
              151.696
            ],
            "text": "in"
          },
          {
            "bbox": [
              402.66404,
              144.336,
              413.91396,
              151.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              417.12594,
              144.336,
              435.62279,
              151.696
            ],
            "text": "other"
          },
          {
            "bbox": [
              438.83477,
              144.336,
              480.71036,
              151.696
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              483.92234,
              144.336,
              504.93604,
              151.696
            ],
            "text": "State,"
          },
          {
            "bbox": [
              508.14802,
              144.336,
              523.24912,
              151.696
            ],
            "text": "may"
          },
          {
            "bbox": [
              526.4611,
              144.336,
              535.4898,
              151.696
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          153.904,
          394.4663,
          161.264
        ],
        "id": "pdf-012-line-018",
        "source_page": 12,
        "text": "taxed in that other State.",
        "words": [
          {
            "bbox": [
              306.11288,
              153.904,
              326.08788,
              161.264
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              328.3091,
              153.904,
              334.52532,
              161.264
            ],
            "text": "in"
          },
          {
            "bbox": [
              336.74654,
              153.904,
              350.51331,
              161.264
            ],
            "text": "that"
          },
          {
            "bbox": [
              352.73453,
              153.904,
              371.23138,
              161.264
            ],
            "text": "other"
          },
          {
            "bbox": [
              373.4526,
              153.904,
              394.4663,
              161.264
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          167.544,
          535.4898,
          174.904
        ],
        "id": "pdf-012-line-020",
        "source_page": 12,
        "text": "(2) Where income in respect of personal activities exercised by",
        "words": [
          {
            "bbox": [
              314.61424,
              167.544,
              323.1955,
              174.904
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.18501,
              167.544,
              348.26812,
              174.904
            ],
            "text": "Where"
          },
          {
            "bbox": [
              350.25763,
              167.544,
              376.45684,
              174.904
            ],
            "text": "income"
          },
          {
            "bbox": [
              378.44635,
              167.544,
              384.66257,
              174.904
            ],
            "text": "in"
          },
          {
            "bbox": [
              386.65208,
              167.544,
              413.41059,
              174.904
            ],
            "text": "respect"
          },
          {
            "bbox": [
              415.4001,
              167.544,
              422.3514,
              174.904
            ],
            "text": "of"
          },
          {
            "bbox": [
              424.34091,
              167.544,
              455.11839,
              174.904
            ],
            "text": "personal"
          },
          {
            "bbox": [
              457.1079,
              167.544,
              488.32483,
              174.904
            ],
            "text": "activities"
          },
          {
            "bbox": [
              490.31434,
              167.544,
              524.76722,
              174.904
            ],
            "text": "exercised"
          },
          {
            "bbox": [
              526.75673,
              167.544,
              535.4898,
              174.904
            ],
            "text": "by"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          177.112,
          535.4898,
          184.472
        ],
        "id": "pdf-012-line-022",
        "source_page": 12,
        "text": "an entertainer or a sportsman in his capacity as such accrues not",
        "words": [
          {
            "bbox": [
              306.11288,
              177.112,
              314.84595,
              184.472
            ],
            "text": "an"
          },
          {
            "bbox": [
              316.75556,
              177.112,
              354.93178,
              184.472
            ],
            "text": "entertainer"
          },
          {
            "bbox": [
              356.84139,
              177.112,
              364.08832,
              184.472
            ],
            "text": "or"
          },
          {
            "bbox": [
              365.99793,
              177.112,
              370.28856,
              184.472
            ],
            "text": "a"
          },
          {
            "bbox": [
              372.19817,
              177.112,
              410.23856,
              184.472
            ],
            "text": "sportsman"
          },
          {
            "bbox": [
              412.14817,
              177.112,
              418.36439,
              184.472
            ],
            "text": "in"
          },
          {
            "bbox": [
              420.274,
              177.112,
              430.48522,
              184.472
            ],
            "text": "his"
          },
          {
            "bbox": [
              432.39483,
              177.112,
              462.58105,
              184.472
            ],
            "text": "capacity"
          },
          {
            "bbox": [
              464.49066,
              177.112,
              472.77629,
              184.472
            ],
            "text": "as"
          },
          {
            "bbox": [
              474.6859,
              177.112,
              491.85641,
              184.472
            ],
            "text": "such"
          },
          {
            "bbox": [
              493.76602,
              177.112,
              522.03464,
              184.472
            ],
            "text": "accrues"
          },
          {
            "bbox": [
              523.94425,
              177.112,
              535.4898,
              184.472
            ],
            "text": "not"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          186.68,
          535.4898,
          194.04
        ],
        "id": "pdf-012-line-024",
        "source_page": 12,
        "text": "to the entertainer or sportsman himself but to another person,",
        "words": [
          {
            "bbox": [
              306.11288,
              186.68,
              313.21599,
              194.04
            ],
            "text": "to"
          },
          {
            "bbox": [
              316.45194,
              186.68,
              327.70186,
              194.04
            ],
            "text": "the"
          },
          {
            "bbox": [
              330.93781,
              186.68,
              369.11403,
              194.04
            ],
            "text": "entertainer"
          },
          {
            "bbox": [
              372.34998,
              186.68,
              379.59691,
              194.04
            ],
            "text": "or"
          },
          {
            "bbox": [
              382.83286,
              186.68,
              420.88124,
              194.04
            ],
            "text": "sportsman"
          },
          {
            "bbox": [
              424.11719,
              186.68,
              449.57333,
              194.04
            ],
            "text": "himself"
          },
          {
            "bbox": [
              452.80928,
              186.68,
              464.50664,
              194.04
            ],
            "text": "but"
          },
          {
            "bbox": [
              467.74259,
              186.68,
              474.8457,
              194.04
            ],
            "text": "to"
          },
          {
            "bbox": [
              478.08165,
              186.68,
              505.31157,
              194.04
            ],
            "text": "another"
          },
          {
            "bbox": [
              508.54752,
              186.68,
              535.4898,
              194.04
            ],
            "text": "person,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          196.248,
          535.4898,
          203.608
        ],
        "id": "pdf-012-line-026",
        "source_page": 12,
        "text": "that income may, notwithstanding the provisions of Articles 7, 14",
        "words": [
          {
            "bbox": [
              306.11288,
              196.248,
              319.87965,
              203.608
            ],
            "text": "that"
          },
          {
            "bbox": [
              321.90112,
              196.248,
              348.10033,
              203.608
            ],
            "text": "income"
          },
          {
            "bbox": [
              350.1218,
              196.248,
              367.44412,
              203.608
            ],
            "text": "may,"
          },
          {
            "bbox": [
              369.46559,
              196.248,
              426.5861,
              203.608
            ],
            "text": "notwithstanding"
          },
          {
            "bbox": [
              428.60757,
              196.248,
              439.85749,
              203.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.87896,
              196.248,
              478.42522,
              203.608
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              480.44669,
              196.248,
              487.39799,
              203.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              489.41946,
              196.248,
              515.89832,
              203.608
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              517.91979,
              196.248,
              524.58345,
              203.608
            ],
            "text": "7,"
          },
          {
            "bbox": [
              526.60492,
              196.248,
              535.4898,
              203.608
            ],
            "text": "14"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          205.816,
          535.4898,
          213.176
        ],
        "id": "pdf-012-line-028",
        "source_page": 12,
        "text": "and 15, be taxed in the Contracting State in which the activities",
        "words": [
          {
            "bbox": [
              306.11288,
              205.816,
              319.58402,
              213.176
            ],
            "text": "and"
          },
          {
            "bbox": [
              322.12484,
              205.816,
              333.23094,
              213.176
            ],
            "text": "15,"
          },
          {
            "bbox": [
              335.77176,
              205.816,
              344.80046,
              213.176
            ],
            "text": "be"
          },
          {
            "bbox": [
              347.34128,
              205.816,
              367.31628,
              213.176
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              369.8571,
              205.816,
              376.07332,
              213.176
            ],
            "text": "in"
          },
          {
            "bbox": [
              378.61414,
              205.816,
              389.86406,
              213.176
            ],
            "text": "the"
          },
          {
            "bbox": [
              392.40488,
              205.816,
              434.29645,
              213.176
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              436.83727,
              205.816,
              455.62975,
              213.176
            ],
            "text": "State"
          },
          {
            "bbox": [
              458.17057,
              205.816,
              464.38679,
              213.176
            ],
            "text": "in"
          },
          {
            "bbox": [
              466.92761,
              205.816,
              487.93332,
              213.176
            ],
            "text": "which"
          },
          {
            "bbox": [
              490.47414,
              205.816,
              501.72406,
              213.176
            ],
            "text": "the"
          },
          {
            "bbox": [
              504.26488,
              205.816,
              535.4898,
              213.176
            ],
            "text": "activities"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          215.384,
          469.02898,
          222.744
        ],
        "id": "pdf-012-line-030",
        "source_page": 12,
        "text": "of the entertainer or sportsman are exercised.",
        "words": [
          {
            "bbox": [
              306.11288,
              215.384,
              313.06418,
              222.744
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.2854,
              215.384,
              326.53532,
              222.744
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.75654,
              215.384,
              366.93276,
              222.744
            ],
            "text": "entertainer"
          },
          {
            "bbox": [
              369.15398,
              215.384,
              376.40091,
              222.744
            ],
            "text": "or"
          },
          {
            "bbox": [
              378.62213,
              215.384,
              416.66252,
              222.744
            ],
            "text": "sportsman"
          },
          {
            "bbox": [
              418.87575,
              215.384,
              430.11768,
              222.744
            ],
            "text": "are"
          },
          {
            "bbox": [
              432.3389,
              215.384,
              469.02898,
              222.744
            ],
            "text": "exercised."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          229.024,
          535.4898,
          236.384
        ],
        "id": "pdf-012-line-032",
        "source_page": 12,
        "text": "(3) The provisions of paragraphs 1 and 2 shall not apply to",
        "words": [
          {
            "bbox": [
              314.60625,
              229.024,
              323.18751,
              236.384
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.63919,
              229.024,
              339.95852,
              236.384
            ],
            "text": "The"
          },
          {
            "bbox": [
              343.4102,
              229.024,
              379.95646,
              236.384
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              383.40814,
              229.024,
              390.35944,
              236.384
            ],
            "text": "of"
          },
          {
            "bbox": [
              393.81112,
              229.024,
              434.50419,
              236.384
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              437.95587,
              229.024,
              442.39831,
              236.384
            ],
            "text": "1"
          },
          {
            "bbox": [
              445.84999,
              229.024,
              459.32113,
              236.384
            ],
            "text": "and"
          },
          {
            "bbox": [
              462.77281,
              229.024,
              467.21525,
              236.384
            ],
            "text": "2"
          },
          {
            "bbox": [
              470.66693,
              229.024,
              486.94256,
              236.384
            ],
            "text": "shall"
          },
          {
            "bbox": [
              490.39424,
              229.024,
              501.93979,
              236.384
            ],
            "text": "not"
          },
          {
            "bbox": [
              505.39147,
              229.024,
              524.93501,
              236.384
            ],
            "text": "apply"
          },
          {
            "bbox": [
              528.38669,
              229.024,
              535.4898,
              236.384
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          238.592,
          535.4898,
          245.952
        ],
        "id": "pdf-012-line-034",
        "source_page": 12,
        "text": "income accruing from the exercise of activities by artistes or",
        "words": [
          {
            "bbox": [
              306.11288,
              238.592,
              332.31209,
              245.952
            ],
            "text": "income"
          },
          {
            "bbox": [
              336.17925,
              238.592,
              366.95673,
              245.952
            ],
            "text": "accruing"
          },
          {
            "bbox": [
              370.82389,
              238.592,
              387.25133,
              245.952
            ],
            "text": "from"
          },
          {
            "bbox": [
              391.11849,
              238.592,
              402.36841,
              245.952
            ],
            "text": "the"
          },
          {
            "bbox": [
              406.23557,
              238.592,
              435.96636,
              245.952
            ],
            "text": "exercise"
          },
          {
            "bbox": [
              439.83352,
              238.592,
              446.78482,
              245.952
            ],
            "text": "of"
          },
          {
            "bbox": [
              450.65198,
              238.592,
              481.86891,
              245.952
            ],
            "text": "activities"
          },
          {
            "bbox": [
              485.73607,
              238.592,
              494.46914,
              245.952
            ],
            "text": "by"
          },
          {
            "bbox": [
              498.3363,
              238.592,
              524.37571,
              245.952
            ],
            "text": "artistes"
          },
          {
            "bbox": [
              528.24287,
              238.592,
              535.4898,
              245.952
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          248.16,
          535.4898,
          255.52
        ],
        "id": "pdf-012-line-036",
        "source_page": 12,
        "text": "sportsmen in a Contracting State where the visit to that State is",
        "words": [
          {
            "bbox": [
              306.11288,
              248.16,
              344.15327,
              255.52
            ],
            "text": "sportsmen"
          },
          {
            "bbox": [
              346.67012,
              248.16,
              352.88634,
              255.52
            ],
            "text": "in"
          },
          {
            "bbox": [
              355.40319,
              248.16,
              359.69382,
              255.52
            ],
            "text": "a"
          },
          {
            "bbox": [
              362.21067,
              248.16,
              404.08626,
              255.52
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              406.60311,
              248.16,
              425.39559,
              255.52
            ],
            "text": "State"
          },
          {
            "bbox": [
              427.91244,
              248.16,
              449.65323,
              255.52
            ],
            "text": "where"
          },
          {
            "bbox": [
              452.17008,
              248.16,
              463.42,
              255.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              465.93685,
              248.16,
              479.99126,
              255.52
            ],
            "text": "visit"
          },
          {
            "bbox": [
              482.50811,
              248.16,
              489.61122,
              255.52
            ],
            "text": "to"
          },
          {
            "bbox": [
              492.12807,
              248.16,
              505.89484,
              255.52
            ],
            "text": "that"
          },
          {
            "bbox": [
              508.41169,
              248.16,
              527.20417,
              255.52
            ],
            "text": "State"
          },
          {
            "bbox": [
              529.72102,
              248.16,
              535.4898,
              255.52
            ],
            "text": "is"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          257.728,
          535.4898,
          265.088
        ],
        "id": "pdf-012-line-038",
        "source_page": 12,
        "text": "financed entirely or mainly from public funds of the other State, a",
        "words": [
          {
            "bbox": [
              306.11288,
              257.728,
              336.74654,
              265.088
            ],
            "text": "financed"
          },
          {
            "bbox": [
              338.79198,
              257.728,
              364.53576,
              265.088
            ],
            "text": "entirely"
          },
          {
            "bbox": [
              366.5812,
              257.728,
              373.82813,
              265.088
            ],
            "text": "or"
          },
          {
            "bbox": [
              375.87357,
              257.728,
              398.96467,
              265.088
            ],
            "text": "mainly"
          },
          {
            "bbox": [
              401.01011,
              257.728,
              417.42956,
              265.088
            ],
            "text": "from"
          },
          {
            "bbox": [
              419.475,
              257.728,
              441.23177,
              265.088
            ],
            "text": "public"
          },
          {
            "bbox": [
              443.27721,
              257.728,
              463.2602,
              265.088
            ],
            "text": "funds"
          },
          {
            "bbox": [
              465.30564,
              257.728,
              472.25694,
              265.088
            ],
            "text": "of"
          },
          {
            "bbox": [
              474.30238,
              257.728,
              485.5523,
              265.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              487.59774,
              257.728,
              506.09459,
              265.088
            ],
            "text": "other"
          },
          {
            "bbox": [
              508.14003,
              257.728,
              529.15373,
              265.088
            ],
            "text": "State,"
          },
          {
            "bbox": [
              531.19917,
              257.728,
              535.4898,
              265.088
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          267.296,
          535.4898,
          274.656
        ],
        "id": "pdf-012-line-040",
        "source_page": 12,
        "text": "Land, an administrative-territorial unit or a local authority thereof",
        "words": [
          {
            "bbox": [
              306.11288,
              267.296,
              326.24768,
              274.656
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              328.52483,
              267.296,
              337.2579,
              274.656
            ],
            "text": "an"
          },
          {
            "bbox": [
              339.53505,
              267.296,
              424.02131,
              274.656
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              426.29846,
              267.296,
              439.47397,
              274.656
            ],
            "text": "unit"
          },
          {
            "bbox": [
              441.75112,
              267.296,
              448.99805,
              274.656
            ],
            "text": "or"
          },
          {
            "bbox": [
              451.2752,
              267.296,
              455.56583,
              274.656
            ],
            "text": "a"
          },
          {
            "bbox": [
              457.84298,
              267.296,
              474.55806,
              274.656
            ],
            "text": "local"
          },
          {
            "bbox": [
              476.83521,
              267.296,
              508.06013,
              274.656
            ],
            "text": "authority"
          },
          {
            "bbox": [
              510.33728,
              267.296,
              535.4898,
              274.656
            ],
            "text": "thereof"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          276.864,
          535.4898,
          284.224
        ],
        "id": "pdf-012-line-042",
        "source_page": 12,
        "text": "or by an organisation which in that other State is recognised as",
        "words": [
          {
            "bbox": [
              306.11288,
              276.864,
              313.35981,
              284.224
            ],
            "text": "or"
          },
          {
            "bbox": [
              315.97254,
              276.864,
              324.70561,
              284.224
            ],
            "text": "by"
          },
          {
            "bbox": [
              327.31834,
              276.864,
              336.05141,
              284.224
            ],
            "text": "an"
          },
          {
            "bbox": [
              338.66414,
              276.864,
              382.60914,
              284.224
            ],
            "text": "organisation"
          },
          {
            "bbox": [
              385.22187,
              276.864,
              406.22758,
              284.224
            ],
            "text": "which"
          },
          {
            "bbox": [
              408.84031,
              276.864,
              415.05653,
              284.224
            ],
            "text": "in"
          },
          {
            "bbox": [
              417.66926,
              276.864,
              431.43603,
              284.224
            ],
            "text": "that"
          },
          {
            "bbox": [
              434.04876,
              276.864,
              452.54561,
              284.224
            ],
            "text": "other"
          },
          {
            "bbox": [
              455.15834,
              276.864,
              473.95082,
              284.224
            ],
            "text": "State"
          },
          {
            "bbox": [
              476.56355,
              276.864,
              482.33233,
              284.224
            ],
            "text": "is"
          },
          {
            "bbox": [
              484.94506,
              276.864,
              524.59144,
              284.224
            ],
            "text": "recognised"
          },
          {
            "bbox": [
              527.20417,
              276.864,
              535.4898,
              284.224
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          286.432,
          535.49779,
          293.792
        ],
        "id": "pdf-012-line-044",
        "source_page": 12,
        "text": "a charitable organisation. In such a case the income shall be",
        "words": [
          {
            "bbox": [
              306.11288,
              286.432,
              310.40351,
              293.792
            ],
            "text": "a"
          },
          {
            "bbox": [
              314.03097,
              286.432,
              349.09908,
              293.792
            ],
            "text": "charitable"
          },
          {
            "bbox": [
              352.72654,
              286.432,
              398.89276,
              293.792
            ],
            "text": "organisation."
          },
          {
            "bbox": [
              402.52022,
              286.432,
              409.03207,
              293.792
            ],
            "text": "In"
          },
          {
            "bbox": [
              412.65154,
              286.432,
              429.82205,
              293.792
            ],
            "text": "such"
          },
          {
            "bbox": [
              433.44951,
              286.432,
              437.74014,
              293.792
            ],
            "text": "a"
          },
          {
            "bbox": [
              441.3676,
              286.432,
              458.23449,
              293.792
            ],
            "text": "case"
          },
          {
            "bbox": [
              461.86195,
              286.432,
              473.11187,
              293.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              476.73933,
              286.432,
              502.93854,
              293.792
            ],
            "text": "income"
          },
          {
            "bbox": [
              506.566,
              286.432,
              522.84163,
              293.792
            ],
            "text": "shall"
          },
          {
            "bbox": [
              526.46909,
              286.432,
              535.49779,
              293.792
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          296.0,
          535.50578,
          303.36
        ],
        "id": "pdf-012-line-046",
        "source_page": 12,
        "text": "taxable only in the Contracting State of which the individual is a",
        "words": [
          {
            "bbox": [
              306.12087,
              296.0,
              332.15229,
              303.36
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              334.64517,
              296.0,
              349.44265,
              303.36
            ],
            "text": "only"
          },
          {
            "bbox": [
              351.93553,
              296.0,
              358.15175,
              303.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              360.64463,
              296.0,
              371.89455,
              303.36
            ],
            "text": "the"
          },
          {
            "bbox": [
              374.38743,
              296.0,
              416.26302,
              303.36
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              418.7559,
              296.0,
              437.54039,
              303.36
            ],
            "text": "State"
          },
          {
            "bbox": [
              440.03327,
              296.0,
              446.98457,
              303.36
            ],
            "text": "of"
          },
          {
            "bbox": [
              449.47745,
              296.0,
              470.48316,
              303.36
            ],
            "text": "which"
          },
          {
            "bbox": [
              472.97604,
              296.0,
              484.22596,
              303.36
            ],
            "text": "the"
          },
          {
            "bbox": [
              486.71884,
              296.0,
              520.46061,
              303.36
            ],
            "text": "individual"
          },
          {
            "bbox": [
              522.95349,
              296.0,
              528.72227,
              303.36
            ],
            "text": "is"
          },
          {
            "bbox": [
              531.21515,
              296.0,
              535.50578,
              303.36
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          305.568,
          337.04217,
          312.928
        ],
        "id": "pdf-012-line-047",
        "source_page": 12,
        "text": "resident.",
        "words": [
          {
            "bbox": [
              306.12886,
              305.568,
              337.04217,
              312.928
            ],
            "text": "resident."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          319.208,
          438.69894,
          326.592
        ],
        "id": "pdf-012-line-049",
        "source_page": 12,
        "text": "Article 18",
        "words": [
          {
            "bbox": [
              402.90374,
              319.208,
              427.59284,
              326.592
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              319.208,
              438.69894,
              326.592
            ],
            "text": "18"
          }
        ]
      },
      {
        "bbox": [
          340.92531,
          331.68,
          500.67737,
          339.064
        ],
        "id": "pdf-012-line-051",
        "source_page": 12,
        "text": "Pensions, Annuities and Similar Payments",
        "words": [
          {
            "bbox": [
              340.92531,
              331.68,
              378.06283,
              339.064
            ],
            "text": "Pensions,"
          },
          {
            "bbox": [
              380.28405,
              331.68,
              415.77563,
              339.064
            ],
            "text": "Annuities"
          },
          {
            "bbox": [
              417.99685,
              331.68,
              432.20307,
              339.064
            ],
            "text": "and"
          },
          {
            "bbox": [
              434.42429,
              331.68,
              460.72737,
              339.064
            ],
            "text": "Similar"
          },
          {
            "bbox": [
              462.94859,
              331.68,
              500.67737,
              339.064
            ],
            "text": "Payments"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          345.312,
          535.4898,
          352.68
        ],
        "id": "pdf-012-line-053",
        "source_page": 12,
        "text": "(1) Subject to the provisions of paragraph 2 of Article 19, pen-",
        "words": [
          {
            "bbox": [
              314.60625,
              345.32,
              323.18751,
              352.68
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.45667,
              345.32,
              352.68659,
              352.68
            ],
            "text": "Subject"
          },
          {
            "bbox": [
              354.95575,
              345.312,
              362.05886,
              352.672
            ],
            "text": "to"
          },
          {
            "bbox": [
              364.32802,
              345.312,
              375.57794,
              352.672
            ],
            "text": "the"
          },
          {
            "bbox": [
              377.8471,
              345.312,
              414.39336,
              352.672
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              416.66252,
              345.312,
              423.61382,
              352.672
            ],
            "text": "of"
          },
          {
            "bbox": [
              425.88298,
              345.312,
              462.58105,
              352.672
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              464.85021,
              345.312,
              469.29265,
              352.672
            ],
            "text": "2"
          },
          {
            "bbox": [
              471.56181,
              345.312,
              478.51311,
              352.672
            ],
            "text": "of"
          },
          {
            "bbox": [
              480.78227,
              345.312,
              503.26613,
              352.672
            ],
            "text": "Article"
          },
          {
            "bbox": [
              505.53529,
              345.312,
              516.64139,
              352.672
            ],
            "text": "19,"
          },
          {
            "bbox": [
              518.91055,
              345.312,
              535.4898,
              352.672
            ],
            "text": "pen-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          354.88,
          535.49779,
          362.24
        ],
        "id": "pdf-012-line-055",
        "source_page": 12,
        "text": "sions and similar payments or annuities paid to a resident of a",
        "words": [
          {
            "bbox": [
              306.11288,
              354.88,
              324.90536,
              362.24
            ],
            "text": "sions"
          },
          {
            "bbox": [
              327.89362,
              354.88,
              341.36476,
              362.24
            ],
            "text": "and"
          },
          {
            "bbox": [
              344.35302,
              354.88,
              367.42814,
              362.24
            ],
            "text": "similar"
          },
          {
            "bbox": [
              370.4164,
              354.88,
              405.50049,
              362.24
            ],
            "text": "payments"
          },
          {
            "bbox": [
              408.48875,
              354.88,
              415.73568,
              362.24
            ],
            "text": "or"
          },
          {
            "bbox": [
              418.72394,
              354.88,
              450.69193,
              362.24
            ],
            "text": "annuities"
          },
          {
            "bbox": [
              453.68019,
              354.88,
              469.22074,
              362.24
            ],
            "text": "paid"
          },
          {
            "bbox": [
              472.20101,
              354.88,
              479.30412,
              362.24
            ],
            "text": "to"
          },
          {
            "bbox": [
              482.29238,
              354.88,
              486.58301,
              362.24
            ],
            "text": "a"
          },
          {
            "bbox": [
              489.57127,
              354.88,
              518.27934,
              362.24
            ],
            "text": "resident"
          },
          {
            "bbox": [
              521.2676,
              354.88,
              528.2189,
              362.24
            ],
            "text": "of"
          },
          {
            "bbox": [
              531.20716,
              354.88,
              535.49779,
              362.24
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          364.448,
          535.4898,
          371.808
        ],
        "id": "pdf-012-line-057",
        "source_page": 12,
        "text": "Contracting State from the other Contracting State shall be tax-",
        "words": [
          {
            "bbox": [
              306.12087,
              364.448,
              347.99646,
              371.808
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              350.49733,
              364.448,
              369.28182,
              371.808
            ],
            "text": "State"
          },
          {
            "bbox": [
              371.78269,
              364.448,
              388.21013,
              371.808
            ],
            "text": "from"
          },
          {
            "bbox": [
              390.711,
              364.448,
              401.96092,
              371.808
            ],
            "text": "the"
          },
          {
            "bbox": [
              404.46179,
              364.448,
              422.95864,
              371.808
            ],
            "text": "other"
          },
          {
            "bbox": [
              425.45951,
              364.448,
              467.3351,
              371.808
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              469.83597,
              364.448,
              488.62845,
              371.808
            ],
            "text": "State"
          },
          {
            "bbox": [
              491.12932,
              364.448,
              507.40495,
              371.808
            ],
            "text": "shall"
          },
          {
            "bbox": [
              509.90582,
              364.448,
              518.93452,
              371.808
            ],
            "text": "be"
          },
          {
            "bbox": [
              521.43539,
              364.448,
              535.4898,
              371.808
            ],
            "text": "tax-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          374.016,
          439.90543,
          381.376
        ],
        "id": "pdf-012-line-059",
        "source_page": 12,
        "text": "able only in the first-mentioned State.",
        "words": [
          {
            "bbox": [
              306.11288,
              374.016,
              321.20599,
              381.376
            ],
            "text": "able"
          },
          {
            "bbox": [
              323.42721,
              374.016,
              338.22469,
              381.376
            ],
            "text": "only"
          },
          {
            "bbox": [
              340.44591,
              374.016,
              346.66213,
              381.376
            ],
            "text": "in"
          },
          {
            "bbox": [
              348.88335,
              374.016,
              360.13327,
              381.376
            ],
            "text": "the"
          },
          {
            "bbox": [
              362.35449,
              374.016,
              416.67051,
              381.376
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              418.89173,
              374.016,
              439.90543,
              381.376
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          387.656,
          535.48181,
          395.016
        ],
        "id": "pdf-012-line-061",
        "source_page": 12,
        "text": "(2) Notwithstanding the provisions of paragraph 1, payments",
        "words": [
          {
            "bbox": [
              314.60625,
              387.656,
              323.18751,
              395.016
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.13582,
              387.656,
              384.58267,
              395.016
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              387.53098,
              387.656,
              398.7809,
              395.016
            ],
            "text": "the"
          },
          {
            "bbox": [
              401.72921,
              387.656,
              438.27547,
              395.016
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              441.22378,
              387.656,
              448.17508,
              395.016
            ],
            "text": "of"
          },
          {
            "bbox": [
              451.12339,
              387.656,
              487.83744,
              395.016
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              490.78575,
              387.656,
              497.44941,
              395.016
            ],
            "text": "1,"
          },
          {
            "bbox": [
              500.39772,
              387.656,
              535.48181,
              395.016
            ],
            "text": "payments"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          397.224,
          535.4898,
          404.584
        ],
        "id": "pdf-012-line-063",
        "source_page": 12,
        "text": "received by an individual being a resident of a Contracting State",
        "words": [
          {
            "bbox": [
              306.10489,
              397.224,
              336.43493,
              404.584
            ],
            "text": "received"
          },
          {
            "bbox": [
              338.74404,
              397.224,
              347.47711,
              404.584
            ],
            "text": "by"
          },
          {
            "bbox": [
              349.78622,
              397.224,
              358.51929,
              404.584
            ],
            "text": "an"
          },
          {
            "bbox": [
              360.8284,
              397.224,
              394.57816,
              404.584
            ],
            "text": "individual"
          },
          {
            "bbox": [
              396.88727,
              397.224,
              416.71845,
              404.584
            ],
            "text": "being"
          },
          {
            "bbox": [
              419.02756,
              397.224,
              423.31819,
              404.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              425.6273,
              397.224,
              454.33537,
              404.584
            ],
            "text": "resident"
          },
          {
            "bbox": [
              456.64448,
              397.224,
              463.59578,
              404.584
            ],
            "text": "of"
          },
          {
            "bbox": [
              465.90489,
              397.224,
              470.19552,
              404.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              472.50463,
              397.224,
              514.38821,
              404.584
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.69732,
              397.224,
              535.4898,
              404.584
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          406.792,
          535.4898,
          414.152
        ],
        "id": "pdf-012-line-065",
        "source_page": 12,
        "text": "from the statutory social insurance of the other Contracting State",
        "words": [
          {
            "bbox": [
              306.11288,
              406.792,
              322.54032,
              414.152
            ],
            "text": "from"
          },
          {
            "bbox": [
              324.48189,
              406.792,
              335.73181,
              414.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              337.67338,
              406.792,
              369.19393,
              414.152
            ],
            "text": "statutory"
          },
          {
            "bbox": [
              371.1355,
              406.792,
              391.84558,
              414.152
            ],
            "text": "social"
          },
          {
            "bbox": [
              393.78715,
              406.792,
              428.41581,
              414.152
            ],
            "text": "insurance"
          },
          {
            "bbox": [
              430.35738,
              406.792,
              437.30868,
              414.152
            ],
            "text": "of"
          },
          {
            "bbox": [
              439.25025,
              406.792,
              450.50017,
              414.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              452.44174,
              406.792,
              470.93859,
              414.152
            ],
            "text": "other"
          },
          {
            "bbox": [
              472.88016,
              406.792,
              514.75575,
              414.152
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.69732,
              406.792,
              535.4898,
              414.152
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          416.36,
          447.29618,
          423.72
        ],
        "id": "pdf-012-line-067",
        "source_page": 12,
        "text": "shall be taxable only in that other State.",
        "words": [
          {
            "bbox": [
              306.11288,
              416.36,
              322.38851,
              423.72
            ],
            "text": "shall"
          },
          {
            "bbox": [
              324.60973,
              416.36,
              333.63843,
              423.72
            ],
            "text": "be"
          },
          {
            "bbox": [
              335.85965,
              416.36,
              361.89906,
              423.72
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              364.12028,
              416.36,
              378.91776,
              423.72
            ],
            "text": "only"
          },
          {
            "bbox": [
              381.13898,
              416.36,
              387.3552,
              423.72
            ],
            "text": "in"
          },
          {
            "bbox": [
              389.57642,
              416.36,
              403.34319,
              423.72
            ],
            "text": "that"
          },
          {
            "bbox": [
              405.56441,
              416.36,
              424.06126,
              423.72
            ],
            "text": "other"
          },
          {
            "bbox": [
              426.28248,
              416.36,
              447.29618,
              423.72
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          430.0,
          535.48181,
          437.36
        ],
        "id": "pdf-012-line-069",
        "source_page": 12,
        "text": "(3) Notwithstanding the provisions of paragraph 1, recurrent or",
        "words": [
          {
            "bbox": [
              314.60625,
              430.0,
              323.18751,
              437.36
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.21697,
              430.0,
              383.66382,
              437.36
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              385.69328,
              430.0,
              396.9432,
              437.36
            ],
            "text": "the"
          },
          {
            "bbox": [
              398.97266,
              430.0,
              435.51892,
              437.36
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              437.54838,
              430.0,
              444.49968,
              437.36
            ],
            "text": "of"
          },
          {
            "bbox": [
              446.52914,
              430.0,
              483.22721,
              437.36
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              485.25667,
              430.0,
              491.92033,
              437.36
            ],
            "text": "1,"
          },
          {
            "bbox": [
              493.94979,
              430.0,
              526.20542,
              437.36
            ],
            "text": "recurrent"
          },
          {
            "bbox": [
              528.23488,
              430.0,
              535.48181,
              437.36
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          439.568,
          535.48181,
          446.928
        ],
        "id": "pdf-012-line-071",
        "source_page": 12,
        "text": "non-recurrent payments made by one of the Contracting States,",
        "words": [
          {
            "bbox": [
              306.10489,
              439.568,
              354.94776,
              446.928
            ],
            "text": "non-recurrent"
          },
          {
            "bbox": [
              357.21692,
              439.568,
              392.30101,
              446.928
            ],
            "text": "payments"
          },
          {
            "bbox": [
              394.57017,
              439.568,
              414.70497,
              446.928
            ],
            "text": "made"
          },
          {
            "bbox": [
              416.97413,
              439.568,
              425.7072,
              446.928
            ],
            "text": "by"
          },
          {
            "bbox": [
              427.97636,
              439.568,
              441.29569,
              446.928
            ],
            "text": "one"
          },
          {
            "bbox": [
              443.56485,
              439.568,
              450.51615,
              446.928
            ],
            "text": "of"
          },
          {
            "bbox": [
              452.78531,
              439.568,
              464.03523,
              446.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              466.30439,
              439.568,
              508.20395,
              446.928
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              510.47311,
              439.568,
              535.48181,
              446.928
            ],
            "text": "States,"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          449.136,
          535.52176,
          456.496
        ],
        "id": "pdf-012-line-073",
        "source_page": 12,
        "text": "a Land, an administrative-territorial unit or a local authority",
        "words": [
          {
            "bbox": [
              306.10489,
              449.136,
              310.39552,
              456.496
            ],
            "text": "a"
          },
          {
            "bbox": [
              314.51836,
              449.136,
              335.19648,
              456.496
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              339.31932,
              449.136,
              348.18822,
              456.496
            ],
            "text": "an"
          },
          {
            "bbox": [
              352.31106,
              449.136,
              440.16111,
              456.496
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              444.28395,
              449.136,
              457.86695,
              456.496
            ],
            "text": "unit"
          },
          {
            "bbox": [
              461.98979,
              449.136,
              469.37255,
              456.496
            ],
            "text": "or"
          },
          {
            "bbox": [
              473.49539,
              449.136,
              477.78602,
              456.496
            ],
            "text": "a"
          },
          {
            "bbox": [
              481.90886,
              449.136,
              499.08736,
              456.496
            ],
            "text": "local"
          },
          {
            "bbox": [
              503.2102,
              449.136,
              535.52176,
              456.496
            ],
            "text": "authority"
          }
        ]
      },
      {
        "bbox": [
          306.14484,
          458.704,
          535.4898,
          466.064
        ],
        "id": "pdf-012-line-075",
        "source_page": 12,
        "text": "thereof to a person resident in the other Contracting State as",
        "words": [
          {
            "bbox": [
              306.14484,
              458.704,
              331.29736,
              466.064
            ],
            "text": "thereof"
          },
          {
            "bbox": [
              334.74904,
              458.704,
              341.85215,
              466.064
            ],
            "text": "to"
          },
          {
            "bbox": [
              345.30383,
              458.704,
              349.59446,
              466.064
            ],
            "text": "a"
          },
          {
            "bbox": [
              353.04614,
              458.704,
              377.75921,
              466.064
            ],
            "text": "person"
          },
          {
            "bbox": [
              381.17094,
              458.704,
              409.87901,
              466.064
            ],
            "text": "resident"
          },
          {
            "bbox": [
              413.33069,
              458.704,
              419.54691,
              466.064
            ],
            "text": "in"
          },
          {
            "bbox": [
              422.99859,
              458.704,
              434.24851,
              466.064
            ],
            "text": "the"
          },
          {
            "bbox": [
              437.70019,
              458.704,
              456.19704,
              466.064
            ],
            "text": "other"
          },
          {
            "bbox": [
              459.64872,
              458.704,
              501.52431,
              466.064
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              504.96001,
              458.704,
              523.75249,
              466.064
            ],
            "text": "State"
          },
          {
            "bbox": [
              527.20417,
              458.704,
              535.4898,
              466.064
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          468.264,
          535.48181,
          475.632
        ],
        "id": "pdf-012-line-077",
        "source_page": 12,
        "text": "compensation for political persecution or for an injury or damage",
        "words": [
          {
            "bbox": [
              306.11288,
              468.272,
              356.88134,
              475.632
            ],
            "text": "compensation"
          },
          {
            "bbox": [
              358.93477,
              468.272,
              368.54674,
              475.632
            ],
            "text": "for"
          },
          {
            "bbox": [
              370.60017,
              468.272,
              398.12572,
              475.632
            ],
            "text": "political"
          },
          {
            "bbox": [
              400.17915,
              468.264,
              442.20655,
              475.624
            ],
            "text": "persecution"
          },
          {
            "bbox": [
              444.25998,
              468.264,
              451.50691,
              475.624
            ],
            "text": "or"
          },
          {
            "bbox": [
              453.56034,
              468.264,
              463.17231,
              475.624
            ],
            "text": "for"
          },
          {
            "bbox": [
              465.22574,
              468.264,
              473.95881,
              475.624
            ],
            "text": "an"
          },
          {
            "bbox": [
              476.01224,
              468.264,
              495.10035,
              475.624
            ],
            "text": "injury"
          },
          {
            "bbox": [
              497.15378,
              468.264,
              504.41669,
              475.624
            ],
            "text": "or"
          },
          {
            "bbox": [
              506.47012,
              468.264,
              535.48181,
              475.624
            ],
            "text": "damage"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          477.832,
          535.4898,
          485.2
        ],
        "id": "pdf-012-line-079",
        "source_page": 12,
        "text": "sustained as a result of war (including restitution payments) or",
        "words": [
          {
            "bbox": [
              306.10489,
              477.832,
              340.58973,
              485.192
            ],
            "text": "sustained"
          },
          {
            "bbox": [
              343.74578,
              477.832,
              352.03141,
              485.192
            ],
            "text": "as"
          },
          {
            "bbox": [
              355.18746,
              477.832,
              359.47809,
              485.192
            ],
            "text": "a"
          },
          {
            "bbox": [
              362.63414,
              477.832,
              382.31351,
              485.192
            ],
            "text": "result"
          },
          {
            "bbox": [
              385.46956,
              477.832,
              392.42086,
              485.192
            ],
            "text": "of"
          },
          {
            "bbox": [
              395.60088,
              477.84,
              408.6086,
              485.2
            ],
            "text": "war"
          },
          {
            "bbox": [
              411.76465,
              477.84,
              446.09768,
              485.2
            ],
            "text": "(including"
          },
          {
            "bbox": [
              449.25373,
              477.84,
              484.76928,
              485.2
            ],
            "text": "restitution"
          },
          {
            "bbox": [
              487.92533,
              477.84,
              525.08682,
              485.2
            ],
            "text": "payments)"
          },
          {
            "bbox": [
              528.24287,
              477.84,
              535.4898,
              485.2
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          487.408,
          535.48181,
          494.768
        ],
        "id": "pdf-012-line-081",
        "source_page": 12,
        "text": "of military or civil alternative service or of a crime, vaccination or",
        "words": [
          {
            "bbox": [
              306.11288,
              487.408,
              313.06418,
              494.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.37329,
              487.408,
              340.97325,
              494.768
            ],
            "text": "military"
          },
          {
            "bbox": [
              343.27437,
              487.408,
              350.5213,
              494.768
            ],
            "text": "or"
          },
          {
            "bbox": [
              352.82242,
              487.408,
              366.42939,
              494.768
            ],
            "text": "civil"
          },
          {
            "bbox": [
              368.73051,
              487.408,
              405.5724,
              494.768
            ],
            "text": "alternative"
          },
          {
            "bbox": [
              407.87352,
              487.408,
              433.16986,
              494.768
            ],
            "text": "service"
          },
          {
            "bbox": [
              435.47098,
              487.408,
              442.71791,
              494.768
            ],
            "text": "or"
          },
          {
            "bbox": [
              445.01903,
              487.408,
              451.97033,
              494.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              454.27145,
              487.408,
              458.56208,
              494.768
            ],
            "text": "a"
          },
          {
            "bbox": [
              460.8632,
              487.408,
              482.9156,
              494.768
            ],
            "text": "crime,"
          },
          {
            "bbox": [
              485.21672,
              487.408,
              525.93376,
              494.768
            ],
            "text": "vaccination"
          },
          {
            "bbox": [
              528.23488,
              487.408,
              535.48181,
              494.768
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          496.968,
          535.48181,
          504.336
        ],
        "id": "pdf-012-line-083",
        "source_page": 12,
        "text": "a similar event shall be taxable only in the first-mentioned State.",
        "words": [
          {
            "bbox": [
              306.10489,
              496.976,
              310.39552,
              504.336
            ],
            "text": "a"
          },
          {
            "bbox": [
              312.74458,
              496.976,
              335.82769,
              504.336
            ],
            "text": "similar"
          },
          {
            "bbox": [
              338.17675,
              496.976,
              357.7123,
              504.336
            ],
            "text": "event"
          },
          {
            "bbox": [
              360.06136,
              496.976,
              376.33699,
              504.336
            ],
            "text": "shall"
          },
          {
            "bbox": [
              378.68605,
              496.976,
              387.71475,
              504.336
            ],
            "text": "be"
          },
          {
            "bbox": [
              390.08778,
              496.968,
              416.12719,
              504.328
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              418.47625,
              496.968,
              433.27373,
              504.328
            ],
            "text": "only"
          },
          {
            "bbox": [
              435.62279,
              496.968,
              441.83901,
              504.328
            ],
            "text": "in"
          },
          {
            "bbox": [
              444.19606,
              496.968,
              455.44598,
              504.328
            ],
            "text": "the"
          },
          {
            "bbox": [
              457.80303,
              496.968,
              512.11905,
              504.328
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              514.46811,
              496.968,
              535.48181,
              504.328
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.59826,
          520.176,
          535.4898,
          527.536
        ],
        "id": "pdf-012-line-086",
        "source_page": 12,
        "text": "(4) The term “annuities” means certain amounts payable peri-",
        "words": [
          {
            "bbox": [
              314.59826,
              520.176,
              323.17952,
              527.536
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              325.68838,
              520.176,
              339.00771,
              527.536
            ],
            "text": "The"
          },
          {
            "bbox": [
              341.51657,
              520.176,
              357.80019,
              527.536
            ],
            "text": "term"
          },
          {
            "bbox": [
              360.30905,
              520.176,
              399.08452,
              527.536
            ],
            "text": "“annuities”"
          },
          {
            "bbox": [
              401.59338,
              520.176,
              425.42755,
              527.536
            ],
            "text": "means"
          },
          {
            "bbox": [
              427.93641,
              520.176,
              452.20204,
              527.536
            ],
            "text": "certain"
          },
          {
            "bbox": [
              454.7109,
              520.176,
              485.79999,
              527.536
            ],
            "text": "amounts"
          },
          {
            "bbox": [
              488.30885,
              520.176,
              516.42566,
              527.536
            ],
            "text": "payable"
          },
          {
            "bbox": [
              518.93452,
              520.176,
              535.4898,
              527.536
            ],
            "text": "peri-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          529.744,
          535.4898,
          537.104
        ],
        "id": "pdf-012-line-088",
        "source_page": 12,
        "text": "odically at stated times, for life or for a specified or ascertainable",
        "words": [
          {
            "bbox": [
              306.11288,
              529.744,
              333.33481,
              537.104
            ],
            "text": "odically"
          },
          {
            "bbox": [
              335.45216,
              529.744,
              342.25964,
              537.104
            ],
            "text": "at"
          },
          {
            "bbox": [
              344.37699,
              529.744,
              366.72502,
              537.104
            ],
            "text": "stated"
          },
          {
            "bbox": [
              368.84237,
              529.744,
              390.45532,
              537.104
            ],
            "text": "times,"
          },
          {
            "bbox": [
              392.57267,
              529.744,
              402.18464,
              537.104
            ],
            "text": "for"
          },
          {
            "bbox": [
              404.294,
              529.744,
              414.49723,
              537.104
            ],
            "text": "life"
          },
          {
            "bbox": [
              416.61458,
              529.744,
              423.86151,
              537.104
            ],
            "text": "or"
          },
          {
            "bbox": [
              425.97886,
              529.744,
              435.59083,
              537.104
            ],
            "text": "for"
          },
          {
            "bbox": [
              437.70818,
              529.744,
              441.99881,
              537.104
            ],
            "text": "a"
          },
          {
            "bbox": [
              444.11616,
              529.744,
              476.37179,
              537.104
            ],
            "text": "specified"
          },
          {
            "bbox": [
              478.48914,
              529.744,
              485.73607,
              537.104
            ],
            "text": "or"
          },
          {
            "bbox": [
              487.85342,
              529.744,
              535.4898,
              537.104
            ],
            "text": "ascertainable"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          539.312,
          535.4898,
          546.672
        ],
        "id": "pdf-012-line-090",
        "source_page": 12,
        "text": "period of time, under an obligation to make the payments in",
        "words": [
          {
            "bbox": [
              306.11288,
              539.312,
              328.90036,
              546.672
            ],
            "text": "period"
          },
          {
            "bbox": [
              332.74355,
              539.312,
              339.69485,
              546.672
            ],
            "text": "of"
          },
          {
            "bbox": [
              343.53804,
              539.312,
              361.15599,
              546.672
            ],
            "text": "time,"
          },
          {
            "bbox": [
              364.99918,
              539.312,
              385.57343,
              546.672
            ],
            "text": "under"
          },
          {
            "bbox": [
              389.41662,
              539.312,
              398.14969,
              546.672
            ],
            "text": "an"
          },
          {
            "bbox": [
              402.00087,
              539.312,
              437.06898,
              546.672
            ],
            "text": "obligation"
          },
          {
            "bbox": [
              440.91217,
              539.312,
              448.01528,
              546.672
            ],
            "text": "to"
          },
          {
            "bbox": [
              451.85847,
              539.312,
              471.40201,
              546.672
            ],
            "text": "make"
          },
          {
            "bbox": [
              475.2452,
              539.312,
              486.49512,
              546.672
            ],
            "text": "the"
          },
          {
            "bbox": [
              490.33831,
              539.312,
              525.4224,
              546.672
            ],
            "text": "payments"
          },
          {
            "bbox": [
              529.26559,
              539.312,
              535.4898,
              546.672
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          548.88,
          535.49779,
          556.24
        ],
        "id": "pdf-012-line-092",
        "source_page": 12,
        "text": "return for adequate and full consideration in money or money’s",
        "words": [
          {
            "bbox": [
              306.11288,
              548.88,
              327.12658,
              556.24
            ],
            "text": "return"
          },
          {
            "bbox": [
              329.9071,
              548.88,
              339.51907,
              556.24
            ],
            "text": "for"
          },
          {
            "bbox": [
              342.29959,
              548.88,
              375.89754,
              556.24
            ],
            "text": "adequate"
          },
          {
            "bbox": [
              378.67806,
              548.88,
              392.1492,
              556.24
            ],
            "text": "and"
          },
          {
            "bbox": [
              394.92972,
              548.88,
              405.28476,
              556.24
            ],
            "text": "full"
          },
          {
            "bbox": [
              408.06528,
              548.88,
              456.43674,
              556.24
            ],
            "text": "consideration"
          },
          {
            "bbox": [
              459.21726,
              548.88,
              465.43348,
              556.24
            ],
            "text": "in"
          },
          {
            "bbox": [
              468.214,
              548.88,
              492.3438,
              556.24
            ],
            "text": "money"
          },
          {
            "bbox": [
              495.12432,
              548.88,
              502.37125,
              556.24
            ],
            "text": "or"
          },
          {
            "bbox": [
              505.15177,
              548.88,
              535.49779,
              556.24
            ],
            "text": "money’s"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          558.448,
          328.59674,
          565.808
        ],
        "id": "pdf-012-line-094",
        "source_page": 12,
        "text": "worth.",
        "words": [
          {
            "bbox": [
              306.12087,
              558.448,
              328.59674,
              565.808
            ],
            "text": "worth."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          581.656,
          535.4898,
          589.016
        ],
        "id": "pdf-012-line-097",
        "source_page": 12,
        "text": "(5) Maintenance payments, including those for children, made",
        "words": [
          {
            "bbox": [
              314.60625,
              581.656,
              323.18751,
              589.016
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              325.54456,
              581.656,
              371.57495,
              589.016
            ],
            "text": "Maintenance"
          },
          {
            "bbox": [
              373.932,
              581.656,
              411.23731,
              589.016
            ],
            "text": "payments,"
          },
          {
            "bbox": [
              413.59436,
              581.656,
              445.84999,
              589.016
            ],
            "text": "including"
          },
          {
            "bbox": [
              448.20704,
              581.656,
              468.03822,
              589.016
            ],
            "text": "those"
          },
          {
            "bbox": [
              470.39527,
              581.656,
              480.00724,
              589.016
            ],
            "text": "for"
          },
          {
            "bbox": [
              482.36429,
              581.656,
              512.99795,
              589.016
            ],
            "text": "children,"
          },
          {
            "bbox": [
              515.355,
              581.656,
              535.4898,
              589.016
            ],
            "text": "made"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          591.224,
          535.4898,
          598.584
        ],
        "id": "pdf-012-line-099",
        "source_page": 12,
        "text": "by a resident of one Contracting State to a resident of the other",
        "words": [
          {
            "bbox": [
              306.11288,
              591.224,
              314.84595,
              598.584
            ],
            "text": "by"
          },
          {
            "bbox": [
              317.33883,
              591.224,
              321.62946,
              598.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              324.12234,
              591.224,
              352.83041,
              598.584
            ],
            "text": "resident"
          },
          {
            "bbox": [
              355.32329,
              591.224,
              362.27459,
              598.584
            ],
            "text": "of"
          },
          {
            "bbox": [
              364.76747,
              591.224,
              378.0868,
              598.584
            ],
            "text": "one"
          },
          {
            "bbox": [
              380.57968,
              591.224,
              422.45527,
              598.584
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              424.94815,
              591.224,
              443.73264,
              598.584
            ],
            "text": "State"
          },
          {
            "bbox": [
              446.22552,
              591.224,
              453.32863,
              598.584
            ],
            "text": "to"
          },
          {
            "bbox": [
              455.82151,
              591.224,
              460.11214,
              598.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              462.60502,
              591.224,
              491.31309,
              598.584
            ],
            "text": "resident"
          },
          {
            "bbox": [
              493.80597,
              591.224,
              500.75727,
              598.584
            ],
            "text": "of"
          },
          {
            "bbox": [
              503.25015,
              591.224,
              514.50007,
              598.584
            ],
            "text": "the"
          },
          {
            "bbox": [
              516.99295,
              591.224,
              535.4898,
              598.584
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          600.792,
          535.47382,
          608.152
        ],
        "id": "pdf-012-line-101",
        "source_page": 12,
        "text": "Contracting State shall be exempted from tax in that other State.",
        "words": [
          {
            "bbox": [
              306.11288,
              600.792,
              347.98847,
              608.152
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              350.05788,
              600.792,
              368.85036,
              608.152
            ],
            "text": "State"
          },
          {
            "bbox": [
              370.91977,
              600.792,
              387.1954,
              608.152
            ],
            "text": "shall"
          },
          {
            "bbox": [
              389.26481,
              600.792,
              398.29351,
              608.152
            ],
            "text": "be"
          },
          {
            "bbox": [
              400.36292,
              600.792,
              436.18209,
              608.152
            ],
            "text": "exempted"
          },
          {
            "bbox": [
              438.2515,
              600.792,
              454.68693,
              608.152
            ],
            "text": "from"
          },
          {
            "bbox": [
              456.75634,
              600.792,
              467.70264,
              608.152
            ],
            "text": "tax"
          },
          {
            "bbox": [
              469.77205,
              600.792,
              475.98827,
              608.152
            ],
            "text": "in"
          },
          {
            "bbox": [
              478.05768,
              600.792,
              491.82445,
              608.152
            ],
            "text": "that"
          },
          {
            "bbox": [
              493.89386,
              600.792,
              512.39071,
              608.152
            ],
            "text": "other"
          },
          {
            "bbox": [
              514.46012,
              600.792,
              535.47382,
              608.152
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          610.36,
          535.4898,
          617.72
        ],
        "id": "pdf-012-line-103",
        "source_page": 12,
        "text": "This shall not apply where such maintenance payments are",
        "words": [
          {
            "bbox": [
              306.0969,
              610.36,
              320.89438,
              617.72
            ],
            "text": "This"
          },
          {
            "bbox": [
              325.42471,
              610.36,
              341.70034,
              617.72
            ],
            "text": "shall"
          },
          {
            "bbox": [
              346.21469,
              610.36,
              357.76024,
              617.72
            ],
            "text": "not"
          },
          {
            "bbox": [
              362.27459,
              610.36,
              381.81014,
              617.72
            ],
            "text": "apply"
          },
          {
            "bbox": [
              386.32449,
              610.36,
              408.06528,
              617.72
            ],
            "text": "where"
          },
          {
            "bbox": [
              412.57963,
              610.36,
              429.75014,
              617.72
            ],
            "text": "such"
          },
          {
            "bbox": [
              434.26449,
              610.36,
              480.13508,
              617.72
            ],
            "text": "maintenance"
          },
          {
            "bbox": [
              484.64943,
              610.36,
              519.73352,
              617.72
            ],
            "text": "payments"
          },
          {
            "bbox": [
              524.24787,
              610.36,
              535.4898,
              617.72
            ],
            "text": "are"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          619.928,
          535.48181,
          627.288
        ],
        "id": "pdf-012-line-105",
        "source_page": 12,
        "text": "deductible in the first-mentioned State in computing the taxable",
        "words": [
          {
            "bbox": [
              306.11288,
              619.928,
              343.70583,
              627.288
            ],
            "text": "deductible"
          },
          {
            "bbox": [
              346.14278,
              619.928,
              352.359,
              627.288
            ],
            "text": "in"
          },
          {
            "bbox": [
              354.79595,
              619.928,
              366.04587,
              627.288
            ],
            "text": "the"
          },
          {
            "bbox": [
              368.48282,
              619.928,
              422.79884,
              627.288
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              425.23579,
              619.928,
              444.02827,
              627.288
            ],
            "text": "State"
          },
          {
            "bbox": [
              446.46522,
              619.928,
              452.68144,
              627.288
            ],
            "text": "in"
          },
          {
            "bbox": [
              455.11839,
              619.928,
              493.31858,
              627.288
            ],
            "text": "computing"
          },
          {
            "bbox": [
              495.75553,
              619.928,
              507.00545,
              627.288
            ],
            "text": "the"
          },
          {
            "bbox": [
              509.4424,
              619.928,
              535.48181,
              627.288
            ],
            "text": "taxable"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          629.496,
          535.48181,
          636.856
        ],
        "id": "pdf-012-line-107",
        "source_page": 12,
        "text": "income of the payer; tax allowances in mitigation of social bur-",
        "words": [
          {
            "bbox": [
              306.10489,
              629.496,
              332.3041,
              636.856
            ],
            "text": "income"
          },
          {
            "bbox": [
              335.11658,
              629.496,
              342.06788,
              636.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              344.88036,
              629.496,
              356.13028,
              636.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              358.94276,
              629.496,
              381.15496,
              636.856
            ],
            "text": "payer;"
          },
          {
            "bbox": [
              383.96744,
              629.496,
              394.91374,
              636.856
            ],
            "text": "tax"
          },
          {
            "bbox": [
              397.72622,
              629.496,
              437.51642,
              636.856
            ],
            "text": "allowances"
          },
          {
            "bbox": [
              440.3289,
              629.496,
              446.54512,
              636.856
            ],
            "text": "in"
          },
          {
            "bbox": [
              449.3576,
              629.496,
              484.4337,
              636.856
            ],
            "text": "mitigation"
          },
          {
            "bbox": [
              487.24618,
              629.496,
              494.19748,
              636.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              497.00996,
              629.496,
              517.72004,
              636.856
            ],
            "text": "social"
          },
          {
            "bbox": [
              520.53252,
              629.496,
              535.48181,
              636.856
            ],
            "text": "bur-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          639.064,
          535.49779,
          646.424
        ],
        "id": "pdf-012-line-109",
        "source_page": 12,
        "text": "dens are not deemed to be deductions for the purposes of this",
        "words": [
          {
            "bbox": [
              306.10489,
              639.064,
              323.57103,
              646.424
            ],
            "text": "dens"
          },
          {
            "bbox": [
              326.30361,
              639.064,
              337.54554,
              646.424
            ],
            "text": "are"
          },
          {
            "bbox": [
              340.27812,
              639.064,
              351.82367,
              646.424
            ],
            "text": "not"
          },
          {
            "bbox": [
              354.55625,
              639.064,
              383.71975,
              646.424
            ],
            "text": "deemed"
          },
          {
            "bbox": [
              386.45233,
              639.064,
              393.55544,
              646.424
            ],
            "text": "to"
          },
          {
            "bbox": [
              396.28802,
              639.064,
              405.31672,
              646.424
            ],
            "text": "be"
          },
          {
            "bbox": [
              408.0493,
              639.064,
              447.86347,
              646.424
            ],
            "text": "deductions"
          },
          {
            "bbox": [
              450.59605,
              639.064,
              460.20802,
              646.424
            ],
            "text": "for"
          },
          {
            "bbox": [
              462.9406,
              639.064,
              474.19052,
              646.424
            ],
            "text": "the"
          },
          {
            "bbox": [
              476.9231,
              639.064,
              510.35326,
              646.424
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              513.08584,
              639.064,
              520.03714,
              646.424
            ],
            "text": "of"
          },
          {
            "bbox": [
              522.76972,
              639.064,
              535.49779,
              646.424
            ],
            "text": "this"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          648.632,
          345.04016,
          655.992
        ],
        "id": "pdf-012-line-111",
        "source_page": 12,
        "text": "paragraph.",
        "words": [
          {
            "bbox": [
              306.12087,
              648.632,
              345.04016,
              655.992
            ],
            "text": "paragraph."
          }
        ]
      },
      {
        "bbox": [
          402.91972,
          669.344,
          438.71492,
          676.728
        ],
        "id": "pdf-012-line-113",
        "source_page": 12,
        "text": "Article 19",
        "words": [
          {
            "bbox": [
              402.91972,
              669.344,
              427.60882,
              676.728
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.83004,
              669.344,
              438.71492,
              676.728
            ],
            "text": "19"
          }
        ]
      },
      {
        "bbox": [
          382.12175,
          681.808,
          459.49691,
          689.2
        ],
        "id": "pdf-012-line-115",
        "source_page": 12,
        "text": "Government Service",
        "words": [
          {
            "bbox": [
              382.12175,
              681.816,
              429.00707,
              689.2
            ],
            "text": "Government"
          },
          {
            "bbox": [
              431.22829,
              681.808,
              459.49691,
              689.192
            ],
            "text": "Service"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          687.88,
          323.18751,
          695.24
        ],
        "id": "pdf-012-line-117",
        "source_page": 12,
        "text": "(1)",
        "words": [
          {
            "bbox": [
              314.60625,
              687.88,
              323.18751,
              695.24
            ],
            "text": "(1)"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          700.352,
          535.49779,
          707.72
        ],
        "id": "pdf-012-line-119",
        "source_page": 12,
        "text": "a) Salaries, wages and other similar remuneration, other than a",
        "words": [
          {
            "bbox": [
              306.11288,
              700.352,
              312.47292,
              707.712
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              700.352,
              349.33079,
              707.712
            ],
            "text": "Salaries,"
          },
          {
            "bbox": [
              351.83166,
              700.352,
              375.04261,
              707.712
            ],
            "text": "wages"
          },
          {
            "bbox": [
              377.54348,
              700.36,
              391.01462,
              707.72
            ],
            "text": "and"
          },
          {
            "bbox": [
              393.51549,
              700.36,
              412.01234,
              707.72
            ],
            "text": "other"
          },
          {
            "bbox": [
              414.51321,
              700.36,
              437.59632,
              707.72
            ],
            "text": "similar"
          },
          {
            "bbox": [
              440.09719,
              700.36,
              489.53132,
              707.72
            ],
            "text": "remuneration,"
          },
          {
            "bbox": [
              492.01621,
              700.36,
              510.51306,
              707.72
            ],
            "text": "other"
          },
          {
            "bbox": [
              513.01393,
              700.36,
              528.70629,
              707.72
            ],
            "text": "than"
          },
          {
            "bbox": [
              531.20716,
              700.36,
              535.49779,
              707.72
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          709.92,
          535.4898,
          717.288
        ],
        "id": "pdf-012-line-121",
        "source_page": 12,
        "text": "pension, paid by a Contracting State, a Land, an administra-",
        "words": [
          {
            "bbox": [
              318.86492,
              709.928,
              349.35476,
              717.288
            ],
            "text": "pension,"
          },
          {
            "bbox": [
              351.70382,
              709.928,
              367.24437,
              717.288
            ],
            "text": "paid"
          },
          {
            "bbox": [
              369.59343,
              709.928,
              378.3265,
              717.288
            ],
            "text": "by"
          },
          {
            "bbox": [
              380.67556,
              709.928,
              384.96619,
              717.288
            ],
            "text": "a"
          },
          {
            "bbox": [
              387.31525,
              709.928,
              429.17486,
              717.288
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              431.52392,
              709.92,
              452.53762,
              717.28
            ],
            "text": "State,"
          },
          {
            "bbox": [
              454.88668,
              709.92,
              459.17731,
              717.28
            ],
            "text": "a"
          },
          {
            "bbox": [
              461.52637,
              709.92,
              481.66117,
              717.28
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              484.01023,
              709.92,
              492.7433,
              717.28
            ],
            "text": "an"
          },
          {
            "bbox": [
              495.09236,
              709.92,
              535.4898,
              717.28
            ],
            "text": "administra-"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          719.488,
          535.4898,
          726.848
        ],
        "id": "pdf-012-line-123",
        "source_page": 12,
        "text": "tive-territorial unit or a local authority thereof or some other",
        "words": [
          {
            "bbox": [
              318.85693,
              719.488,
              366.04587,
              726.848
            ],
            "text": "tive-territorial"
          },
          {
            "bbox": [
              368.95423,
              719.488,
              382.12974,
              726.848
            ],
            "text": "unit"
          },
          {
            "bbox": [
              385.0381,
              719.488,
              392.28503,
              726.848
            ],
            "text": "or"
          },
          {
            "bbox": [
              395.19339,
              719.488,
              399.48402,
              726.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              402.40037,
              719.488,
              419.11545,
              726.848
            ],
            "text": "local"
          },
          {
            "bbox": [
              422.02381,
              719.488,
              453.24873,
              726.848
            ],
            "text": "authority"
          },
          {
            "bbox": [
              456.15709,
              719.488,
              481.30961,
              726.848
            ],
            "text": "thereof"
          },
          {
            "bbox": [
              484.21797,
              719.488,
              491.4649,
              726.848
            ],
            "text": "or"
          },
          {
            "bbox": [
              494.37326,
              719.488,
              514.06062,
              726.848
            ],
            "text": "some"
          },
          {
            "bbox": [
              516.99295,
              719.488,
              535.4898,
              726.848
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          729.056,
          535.4898,
          736.416
        ],
        "id": "pdf-012-line-125",
        "source_page": 12,
        "text": "legal entity under public law of that State to an individual in",
        "words": [
          {
            "bbox": [
              318.85693,
              729.056,
              335.57201,
              736.416
            ],
            "text": "legal"
          },
          {
            "bbox": [
              338.35253,
              729.056,
              357.88808,
              736.416
            ],
            "text": "entity"
          },
          {
            "bbox": [
              360.6686,
              729.056,
              381.24285,
              736.416
            ],
            "text": "under"
          },
          {
            "bbox": [
              384.02337,
              729.056,
              405.78014,
              736.416
            ],
            "text": "public"
          },
          {
            "bbox": [
              408.56066,
              729.056,
              420.68948,
              736.416
            ],
            "text": "law"
          },
          {
            "bbox": [
              423.47,
              729.056,
              430.4213,
              736.416
            ],
            "text": "of"
          },
          {
            "bbox": [
              433.20182,
              729.056,
              446.96859,
              736.416
            ],
            "text": "that"
          },
          {
            "bbox": [
              449.74911,
              729.056,
              468.54159,
              736.416
            ],
            "text": "State"
          },
          {
            "bbox": [
              471.32211,
              729.056,
              478.42522,
              736.416
            ],
            "text": "to"
          },
          {
            "bbox": [
              481.20574,
              729.056,
              489.93881,
              736.416
            ],
            "text": "an"
          },
          {
            "bbox": [
              492.71933,
              729.056,
              526.4611,
              736.416
            ],
            "text": "individual"
          },
          {
            "bbox": [
              529.27358,
              729.056,
              535.4898,
              736.416
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          738.624,
          535.47382,
          745.984
        ],
        "id": "pdf-012-line-127",
        "source_page": 12,
        "text": "respect of services rendered to that State, Land, administra-",
        "words": [
          {
            "bbox": [
              318.85693,
              738.624,
              345.63941,
              745.984
            ],
            "text": "respect"
          },
          {
            "bbox": [
              348.02043,
              738.624,
              354.97173,
              745.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              357.35275,
              738.624,
              386.64409,
              745.984
            ],
            "text": "services"
          },
          {
            "bbox": [
              389.02511,
              738.624,
              421.13692,
              745.984
            ],
            "text": "rendered"
          },
          {
            "bbox": [
              423.51794,
              738.624,
              430.62105,
              745.984
            ],
            "text": "to"
          },
          {
            "bbox": [
              433.01006,
              738.624,
              446.77683,
              745.984
            ],
            "text": "that"
          },
          {
            "bbox": [
              449.15785,
              738.624,
              470.17155,
              745.984
            ],
            "text": "State,"
          },
          {
            "bbox": [
              472.55257,
              738.624,
              492.68737,
              745.984
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              495.06839,
              738.624,
              535.47382,
              745.984
            ],
            "text": "administra-"
          }
        ]
      },
      {
        "bbox": [
          318.84095,
          748.192,
          535.49779,
          755.552
        ],
        "id": "pdf-012-line-129",
        "source_page": 12,
        "text": "tive-territorial unit or local authority or some other legal entity",
        "words": [
          {
            "bbox": [
              318.84095,
              748.192,
              366.04587,
              755.552
            ],
            "text": "tive-territorial"
          },
          {
            "bbox": [
              368.20317,
              748.192,
              381.37868,
              755.552
            ],
            "text": "unit"
          },
          {
            "bbox": [
              383.53598,
              748.192,
              390.78291,
              755.552
            ],
            "text": "or"
          },
          {
            "bbox": [
              392.94021,
              748.192,
              409.65529,
              755.552
            ],
            "text": "local"
          },
          {
            "bbox": [
              411.81259,
              748.192,
              443.02952,
              755.552
            ],
            "text": "authority"
          },
          {
            "bbox": [
              445.18682,
              748.192,
              452.43375,
              755.552
            ],
            "text": "or"
          },
          {
            "bbox": [
              454.59105,
              748.192,
              474.27841,
              755.552
            ],
            "text": "some"
          },
          {
            "bbox": [
              476.43571,
              748.192,
              494.93256,
              755.552
            ],
            "text": "other"
          },
          {
            "bbox": [
              497.08986,
              748.192,
              513.80494,
              755.552
            ],
            "text": "legal"
          },
          {
            "bbox": [
              515.96224,
              748.192,
              535.49779,
              755.552
            ],
            "text": "entity"
          }
        ]
      },
      {
        "bbox": [
          318.86492,
          757.76,
          500.42968,
          765.12
        ],
        "id": "pdf-012-line-131",
        "source_page": 12,
        "text": "under public law shall be taxable only in that State.",
        "words": [
          {
            "bbox": [
              318.86492,
              757.76,
              339.43118,
              765.12
            ],
            "text": "under"
          },
          {
            "bbox": [
              341.6524,
              757.76,
              363.40917,
              765.12
            ],
            "text": "public"
          },
          {
            "bbox": [
              365.63039,
              757.76,
              377.75122,
              765.12
            ],
            "text": "law"
          },
          {
            "bbox": [
              379.97244,
              757.76,
              396.24807,
              765.12
            ],
            "text": "shall"
          },
          {
            "bbox": [
              398.46929,
              757.76,
              407.49799,
              765.12
            ],
            "text": "be"
          },
          {
            "bbox": [
              409.71921,
              757.76,
              435.75862,
              765.12
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              437.97984,
              757.76,
              452.76933,
              765.12
            ],
            "text": "only"
          },
          {
            "bbox": [
              454.99055,
              757.76,
              461.20677,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              463.42799,
              757.76,
              477.19476,
              765.12
            ],
            "text": "that"
          },
          {
            "bbox": [
              479.41598,
              757.76,
              500.42968,
              765.12
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          79.856,
          531.92808,
          87.216
        ],
        "id": "pdf-013-line-004",
        "source_page": 13,
        "text": "b) However, such remuneration shall be taxable only in the other",
        "words": [
          {
            "bbox": [
              302.09715,
              79.856,
              308.91366,
              87.216
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.85708,
              79.856,
              348.79545,
              87.216
            ],
            "text": "However,"
          },
          {
            "bbox": [
              350.60571,
              79.856,
              367.8192,
              87.216
            ],
            "text": "such"
          },
          {
            "bbox": [
              369.62946,
              79.856,
              416.95254,
              87.216
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              418.7628,
              79.856,
              435.0231,
              87.216
            ],
            "text": "shall"
          },
          {
            "bbox": [
              436.83336,
              79.856,
              445.88466,
              87.216
            ],
            "text": "be"
          },
          {
            "bbox": [
              447.69492,
              79.856,
              473.79951,
              87.216
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              475.60977,
              79.856,
              490.44429,
              87.216
            ],
            "text": "only"
          },
          {
            "bbox": [
              492.25455,
              79.856,
              498.48633,
              87.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              500.29659,
              79.856,
              511.57467,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.38493,
              79.856,
              531.92808,
              87.216
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          89.424,
          531.92007,
          96.784
        ],
        "id": "pdf-013-line-006",
        "source_page": 13,
        "text": "Contracting State if the services are rendered in that State",
        "words": [
          {
            "bbox": [
              314.92917,
              89.424,
              356.82948,
              96.784
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              360.07353,
              89.424,
              378.91305,
              96.784
            ],
            "text": "State"
          },
          {
            "bbox": [
              382.1571,
              89.424,
              386.30628,
              96.784
            ],
            "text": "if"
          },
          {
            "bbox": [
              389.55033,
              89.424,
              400.82841,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              404.07246,
              89.424,
              433.43712,
              96.784
            ],
            "text": "services"
          },
          {
            "bbox": [
              436.68117,
              89.424,
              447.87915,
              96.784
            ],
            "text": "are"
          },
          {
            "bbox": [
              451.1232,
              89.424,
              483.31539,
              96.784
            ],
            "text": "rendered"
          },
          {
            "bbox": [
              486.55944,
              89.424,
              492.79122,
              96.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              496.03527,
              89.424,
              509.8365,
              96.784
            ],
            "text": "that"
          },
          {
            "bbox": [
              513.08055,
              89.424,
              531.92007,
              96.784
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          98.992,
          491.74992,
          106.352
        ],
        "id": "pdf-013-line-008",
        "source_page": 13,
        "text": "and if the individual is a resident of that State and",
        "words": [
          {
            "bbox": [
              314.92116,
              98.992,
              328.42602,
              106.352
            ],
            "text": "and"
          },
          {
            "bbox": [
              330.6528,
              98.992,
              334.80198,
              106.352
            ],
            "text": "if"
          },
          {
            "bbox": [
              337.02876,
              98.992,
              348.22674,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              350.45352,
              98.992,
              384.27975,
              106.352
            ],
            "text": "individual"
          },
          {
            "bbox": [
              386.50653,
              98.992,
              392.28975,
              106.352
            ],
            "text": "is"
          },
          {
            "bbox": [
              394.51653,
              98.992,
              398.8179,
              106.352
            ],
            "text": "a"
          },
          {
            "bbox": [
              401.04468,
              98.992,
              429.82461,
              106.352
            ],
            "text": "resident"
          },
          {
            "bbox": [
              432.05139,
              98.992,
              439.02009,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              441.24687,
              98.992,
              454.95198,
              106.352
            ],
            "text": "that"
          },
          {
            "bbox": [
              457.17876,
              98.992,
              476.01828,
              106.352
            ],
            "text": "State"
          },
          {
            "bbox": [
              478.24506,
              98.992,
              491.74992,
              106.352
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          122.736,
          432.56403,
          130.096
        ],
        "id": "pdf-013-line-011",
        "source_page": 13,
        "text": "aa) is a national of that State; or",
        "words": [
          {
            "bbox": [
              314.88912,
              122.736,
              325.55043,
              130.096
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              331.90236,
              122.736,
              337.68558,
              130.096
            ],
            "text": "is"
          },
          {
            "bbox": [
              339.91236,
              122.736,
              344.21373,
              130.096
            ],
            "text": "a"
          },
          {
            "bbox": [
              346.44051,
              122.736,
              374.6277,
              130.096
            ],
            "text": "national"
          },
          {
            "bbox": [
              376.85448,
              122.736,
              383.82318,
              130.096
            ],
            "text": "of"
          },
          {
            "bbox": [
              386.04996,
              122.736,
              399.7791,
              130.096
            ],
            "text": "that"
          },
          {
            "bbox": [
              402.00588,
              122.736,
              423.07218,
              130.096
            ],
            "text": "State;"
          },
          {
            "bbox": [
              425.29896,
              122.736,
              432.56403,
              130.096
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          136.912,
          531.864,
          144.272
        ],
        "id": "pdf-013-line-013",
        "source_page": 13,
        "text": "bb) did not become a resident of that State solely for the",
        "words": [
          {
            "bbox": [
              314.88912,
              136.912,
              326.44755,
              144.272
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              331.90236,
              136.912,
              343.18044,
              144.272
            ],
            "text": "did"
          },
          {
            "bbox": [
              346.5927,
              136.912,
              358.16715,
              144.272
            ],
            "text": "not"
          },
          {
            "bbox": [
              361.57941,
              136.912,
              390.65571,
              144.272
            ],
            "text": "become"
          },
          {
            "bbox": [
              394.06797,
              136.912,
              398.36934,
              144.272
            ],
            "text": "a"
          },
          {
            "bbox": [
              401.71752,
              136.912,
              430.49745,
              144.272
            ],
            "text": "resident"
          },
          {
            "bbox": [
              433.90971,
              136.912,
              440.87841,
              144.272
            ],
            "text": "of"
          },
          {
            "bbox": [
              444.29067,
              136.912,
              458.0919,
              144.272
            ],
            "text": "that"
          },
          {
            "bbox": [
              461.50416,
              136.912,
              480.34368,
              144.272
            ],
            "text": "State"
          },
          {
            "bbox": [
              483.75594,
              136.912,
              504.22149,
              144.272
            ],
            "text": "solely"
          },
          {
            "bbox": [
              507.63375,
              136.912,
              517.26978,
              144.272
            ],
            "text": "for"
          },
          {
            "bbox": [
              520.58592,
              136.912,
              531.864,
              144.272
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          331.88634,
          146.48,
          454.03083,
          153.84
        ],
        "id": "pdf-013-line-015",
        "source_page": 13,
        "text": "purpose of rendering the services.",
        "words": [
          {
            "bbox": [
              331.88634,
              146.48,
              361.4112,
              153.84
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              363.63798,
              146.48,
              370.60668,
              153.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              372.83346,
              146.48,
              406.80387,
              153.84
            ],
            "text": "rendering"
          },
          {
            "bbox": [
              409.03065,
              146.48,
              420.30873,
              153.84
            ],
            "text": "the"
          },
          {
            "bbox": [
              422.53551,
              146.48,
              454.03083,
              153.84
            ],
            "text": "services."
          }
        ]
      },
      {
        "bbox": [
          310.61979,
          160.656,
          319.21452,
          168.016
        ],
        "id": "pdf-013-line-017",
        "source_page": 13,
        "text": "(2)",
        "words": [
          {
            "bbox": [
              310.61979,
              160.656,
              319.21452,
              168.016
            ],
            "text": "(2)"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          174.832,
          531.864,
          182.192
        ],
        "id": "pdf-013-line-019",
        "source_page": 13,
        "text": "a) Any pension paid by, or out of funds created by, a Contract-",
        "words": [
          {
            "bbox": [
              302.11317,
              174.832,
              308.48112,
              182.192
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.8731,
              174.832,
              328.52214,
              182.192
            ],
            "text": "Any"
          },
          {
            "bbox": [
              330.8931,
              174.832,
              359.23248,
              182.192
            ],
            "text": "pension"
          },
          {
            "bbox": [
              361.60344,
              174.832,
              377.18289,
              182.192
            ],
            "text": "paid"
          },
          {
            "bbox": [
              379.55385,
              174.832,
              390.53556,
              182.192
            ],
            "text": "by,"
          },
          {
            "bbox": [
              392.90652,
              174.832,
              400.17159,
              182.192
            ],
            "text": "or"
          },
          {
            "bbox": [
              402.46245,
              174.832,
              414.0369,
              182.192
            ],
            "text": "out"
          },
          {
            "bbox": [
              416.40786,
              174.832,
              423.37656,
              182.192
            ],
            "text": "of"
          },
          {
            "bbox": [
              425.74752,
              174.832,
              445.78053,
              182.192
            ],
            "text": "funds"
          },
          {
            "bbox": [
              448.15149,
              174.832,
              475.29738,
              182.192
            ],
            "text": "created"
          },
          {
            "bbox": [
              477.66834,
              174.832,
              488.65005,
              182.192
            ],
            "text": "by,"
          },
          {
            "bbox": [
              491.02101,
              174.832,
              495.32238,
              182.192
            ],
            "text": "a"
          },
          {
            "bbox": [
              497.69334,
              174.832,
              531.864,
              182.192
            ],
            "text": "Contract-"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          184.4,
          531.864,
          191.76
        ],
        "id": "pdf-013-line-021",
        "source_page": 13,
        "text": "ing State, a Land, an administrative-territorial unit or a local",
        "words": [
          {
            "bbox": [
              314.86509,
              184.4,
              325.69461,
              191.76
            ],
            "text": "ing"
          },
          {
            "bbox": [
              328.56219,
              184.4,
              349.62849,
              191.76
            ],
            "text": "State,"
          },
          {
            "bbox": [
              352.49607,
              184.4,
              356.79744,
              191.76
            ],
            "text": "a"
          },
          {
            "bbox": [
              359.66502,
              184.4,
              379.85022,
              191.76
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              382.7178,
              184.4,
              391.47273,
              191.76
            ],
            "text": "an"
          },
          {
            "bbox": [
              394.34031,
              184.4,
              478.94994,
              191.76
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              481.81752,
              184.4,
              495.02601,
              191.76
            ],
            "text": "unit"
          },
          {
            "bbox": [
              497.89359,
              184.4,
              505.15866,
              191.76
            ],
            "text": "or"
          },
          {
            "bbox": [
              508.02624,
              184.4,
              512.32761,
              191.76
            ],
            "text": "a"
          },
          {
            "bbox": [
              515.19519,
              184.4,
              531.864,
              191.76
            ],
            "text": "local"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          193.968,
          531.92808,
          201.328
        ],
        "id": "pdf-013-line-023",
        "source_page": 13,
        "text": "authority thereof or some other legal entity under public law",
        "words": [
          {
            "bbox": [
              314.86509,
              193.968,
              346.16817,
              201.328
            ],
            "text": "authority"
          },
          {
            "bbox": [
              348.85152,
              193.968,
              374.067,
              201.328
            ],
            "text": "thereof"
          },
          {
            "bbox": [
              376.75035,
              193.968,
              384.01542,
              201.328
            ],
            "text": "or"
          },
          {
            "bbox": [
              386.69877,
              193.968,
              406.4274,
              201.328
            ],
            "text": "some"
          },
          {
            "bbox": [
              409.11075,
              193.968,
              427.6539,
              201.328
            ],
            "text": "other"
          },
          {
            "bbox": [
              430.26516,
              193.968,
              447.02208,
              201.328
            ],
            "text": "legal"
          },
          {
            "bbox": [
              449.70543,
              193.968,
              469.28988,
              201.328
            ],
            "text": "entity"
          },
          {
            "bbox": [
              471.97323,
              193.968,
              492.59898,
              201.328
            ],
            "text": "under"
          },
          {
            "bbox": [
              495.28233,
              193.968,
              517.09356,
              201.328
            ],
            "text": "public"
          },
          {
            "bbox": [
              519.77691,
              193.968,
              531.92808,
              201.328
            ],
            "text": "law"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          203.536,
          531.93609,
          210.896
        ],
        "id": "pdf-013-line-025",
        "source_page": 13,
        "text": "of that State to an individual in respect of services rendered",
        "words": [
          {
            "bbox": [
              314.92917,
              203.536,
              321.89787,
              210.896
            ],
            "text": "of"
          },
          {
            "bbox": [
              324.44505,
              203.536,
              338.24628,
              210.896
            ],
            "text": "that"
          },
          {
            "bbox": [
              340.87356,
              203.536,
              359.71308,
              210.896
            ],
            "text": "State"
          },
          {
            "bbox": [
              362.34036,
              203.536,
              369.46125,
              210.896
            ],
            "text": "to"
          },
          {
            "bbox": [
              372.08853,
              203.536,
              380.84346,
              210.896
            ],
            "text": "an"
          },
          {
            "bbox": [
              383.47074,
              203.536,
              417.29697,
              210.896
            ],
            "text": "individual"
          },
          {
            "bbox": [
              419.92425,
              203.536,
              426.15603,
              210.896
            ],
            "text": "in"
          },
          {
            "bbox": [
              428.78331,
              203.536,
              455.5287,
              210.896
            ],
            "text": "respect"
          },
          {
            "bbox": [
              458.15598,
              203.536,
              465.12468,
              210.896
            ],
            "text": "of"
          },
          {
            "bbox": [
              467.75196,
              203.536,
              497.11662,
              210.896
            ],
            "text": "services"
          },
          {
            "bbox": [
              499.7439,
              203.536,
              531.93609,
              210.896
            ],
            "text": "rendered"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          213.104,
          531.89604,
          220.464
        ],
        "id": "pdf-013-line-027",
        "source_page": 13,
        "text": "to that State, Land, administrative-territorial unit or local",
        "words": [
          {
            "bbox": [
              314.93718,
              213.104,
              322.05807,
              220.464
            ],
            "text": "to"
          },
          {
            "bbox": [
              326.77596,
              213.104,
              340.57719,
              220.464
            ],
            "text": "that"
          },
          {
            "bbox": [
              345.20697,
              213.104,
              366.27327,
              220.464
            ],
            "text": "State,"
          },
          {
            "bbox": [
              370.99116,
              213.104,
              391.17636,
              220.464
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              395.89425,
              213.104,
              480.51189,
              220.464
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              485.22978,
              213.104,
              498.43827,
              220.464
            ],
            "text": "unit"
          },
          {
            "bbox": [
              503.15616,
              213.104,
              510.42123,
              220.464
            ],
            "text": "or"
          },
          {
            "bbox": [
              515.13912,
              213.104,
              531.89604,
              220.464
            ],
            "text": "local"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          222.672,
          531.89604,
          230.032
        ],
        "id": "pdf-013-line-029",
        "source_page": 13,
        "text": "authority or some other legal entity under public law shall be",
        "words": [
          {
            "bbox": [
              314.89713,
              222.672,
              346.20021,
              230.032
            ],
            "text": "authority"
          },
          {
            "bbox": [
              348.60321,
              222.672,
              355.86828,
              230.032
            ],
            "text": "or"
          },
          {
            "bbox": [
              358.19919,
              222.672,
              377.92782,
              230.032
            ],
            "text": "some"
          },
          {
            "bbox": [
              380.33082,
              222.672,
              398.87397,
              230.032
            ],
            "text": "other"
          },
          {
            "bbox": [
              401.27697,
              222.672,
              418.03389,
              230.032
            ],
            "text": "legal"
          },
          {
            "bbox": [
              420.43689,
              222.672,
              440.02134,
              230.032
            ],
            "text": "entity"
          },
          {
            "bbox": [
              442.42434,
              222.672,
              463.05009,
              230.032
            ],
            "text": "under"
          },
          {
            "bbox": [
              465.45309,
              222.672,
              487.17621,
              230.032
            ],
            "text": "public"
          },
          {
            "bbox": [
              489.57921,
              222.672,
              501.73038,
              230.032
            ],
            "text": "law"
          },
          {
            "bbox": [
              504.12537,
              222.672,
              520.44174,
              230.032
            ],
            "text": "shall"
          },
          {
            "bbox": [
              522.84474,
              222.672,
              531.89604,
              230.032
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          232.24,
          405.76257,
          239.6
        ],
        "id": "pdf-013-line-031",
        "source_page": 13,
        "text": "taxable only in that State.",
        "words": [
          {
            "bbox": [
              314.89713,
              232.24,
              341.00172,
              239.6
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              343.2285,
              232.24,
              358.06302,
              239.6
            ],
            "text": "only"
          },
          {
            "bbox": [
              360.2898,
              232.24,
              366.52158,
              239.6
            ],
            "text": "in"
          },
          {
            "bbox": [
              368.66826,
              232.24,
              382.46949,
              239.6
            ],
            "text": "that"
          },
          {
            "bbox": [
              384.69627,
              232.24,
              405.76257,
              239.6
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          265.544,
          531.864,
          272.912
        ],
        "id": "pdf-013-line-035",
        "source_page": 13,
        "text": "b) However, such pension shall be taxable only in the other",
        "words": [
          {
            "bbox": [
              302.12919,
              265.552,
              308.9457,
              272.912
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.88912,
              265.552,
              348.82749,
              272.912
            ],
            "text": "However,"
          },
          {
            "bbox": [
              352.74438,
              265.552,
              369.95787,
              272.912
            ],
            "text": "such"
          },
          {
            "bbox": [
              373.87476,
              265.552,
              402.15006,
              272.912
            ],
            "text": "pension"
          },
          {
            "bbox": [
              406.06695,
              265.544,
              422.38332,
              272.904
            ],
            "text": "shall"
          },
          {
            "bbox": [
              426.30021,
              265.544,
              435.35151,
              272.904
            ],
            "text": "be"
          },
          {
            "bbox": [
              439.2684,
              265.544,
              465.37299,
              272.904
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              469.28988,
              265.544,
              484.1244,
              272.904
            ],
            "text": "only"
          },
          {
            "bbox": [
              488.04129,
              265.544,
              494.27307,
              272.904
            ],
            "text": "in"
          },
          {
            "bbox": [
              498.18996,
              265.544,
              509.46804,
              272.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.38493,
              265.544,
              531.864,
              272.904
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          275.112,
          531.90405,
          282.472
        ],
        "id": "pdf-013-line-037",
        "source_page": 13,
        "text": "Contracting State if the individual is a resident of, and a",
        "words": [
          {
            "bbox": [
              314.86509,
              275.112,
              356.83749,
              282.472
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              360.95463,
              275.112,
              379.79415,
              282.472
            ],
            "text": "State"
          },
          {
            "bbox": [
              383.91129,
              275.112,
              388.06047,
              282.472
            ],
            "text": "if"
          },
          {
            "bbox": [
              392.17761,
              275.112,
              403.45569,
              282.472
            ],
            "text": "the"
          },
          {
            "bbox": [
              407.57283,
              275.112,
              441.33498,
              282.472
            ],
            "text": "individual"
          },
          {
            "bbox": [
              445.45212,
              275.112,
              451.23534,
              282.472
            ],
            "text": "is"
          },
          {
            "bbox": [
              455.35248,
              275.112,
              459.65385,
              282.472
            ],
            "text": "a"
          },
          {
            "bbox": [
              463.77099,
              275.112,
              492.55092,
              282.472
            ],
            "text": "resident"
          },
          {
            "bbox": [
              496.66806,
              275.112,
              505.86354,
              282.472
            ],
            "text": "of,"
          },
          {
            "bbox": [
              509.98068,
              275.112,
              523.48554,
              282.472
            ],
            "text": "and"
          },
          {
            "bbox": [
              527.60268,
              275.112,
              531.90405,
              282.472
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          284.68,
          393.77961,
          292.04
        ],
        "id": "pdf-013-line-039",
        "source_page": 13,
        "text": "national of, that State.",
        "words": [
          {
            "bbox": [
              314.90514,
              284.68,
              343.03626,
              292.04
            ],
            "text": "national"
          },
          {
            "bbox": [
              345.26304,
              284.68,
              354.45852,
              292.04
            ],
            "text": "of,"
          },
          {
            "bbox": [
              356.6853,
              284.68,
              370.48653,
              292.04
            ],
            "text": "that"
          },
          {
            "bbox": [
              372.71331,
              284.68,
              393.77961,
              292.04
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.65984,
          308.424,
          531.89604,
          315.784
        ],
        "id": "pdf-013-line-042",
        "source_page": 13,
        "text": "(3) The provisions of Articles 15, 16, 17 and 18 shall apply to",
        "words": [
          {
            "bbox": [
              310.65984,
              308.424,
              319.26258,
              315.784
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              321.98598,
              308.424,
              335.33865,
              315.784
            ],
            "text": "The"
          },
          {
            "bbox": [
              338.06205,
              308.424,
              374.61168,
              315.784
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              377.33508,
              308.424,
              384.30378,
              315.784
            ],
            "text": "of"
          },
          {
            "bbox": [
              387.02718,
              308.424,
              413.57232,
              315.784
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              416.29572,
              308.424,
              427.42962,
              315.784
            ],
            "text": "15,"
          },
          {
            "bbox": [
              430.15302,
              308.424,
              441.28692,
              315.784
            ],
            "text": "16,"
          },
          {
            "bbox": [
              444.01032,
              308.424,
              452.91744,
              315.784
            ],
            "text": "17"
          },
          {
            "bbox": [
              455.64084,
              308.424,
              469.1457,
              315.784
            ],
            "text": "and"
          },
          {
            "bbox": [
              471.79701,
              308.424,
              480.70413,
              315.784
            ],
            "text": "18"
          },
          {
            "bbox": [
              483.42753,
              308.424,
              499.7439,
              315.784
            ],
            "text": "shall"
          },
          {
            "bbox": [
              502.4673,
              308.424,
              522.05175,
              315.784
            ],
            "text": "apply"
          },
          {
            "bbox": [
              524.77515,
              308.424,
              531.89604,
              315.784
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          317.992,
          531.88803,
          325.352
        ],
        "id": "pdf-013-line-044",
        "source_page": 13,
        "text": "remuneration and pensions in respect of services rendered in",
        "words": [
          {
            "bbox": [
              302.12919,
              317.992,
              349.45227,
              325.352
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              353.06478,
              317.992,
              366.56964,
              325.352
            ],
            "text": "and"
          },
          {
            "bbox": [
              370.11006,
              317.992,
              402.45444,
              325.352
            ],
            "text": "pensions"
          },
          {
            "bbox": [
              406.06695,
              317.992,
              412.29873,
              325.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              415.91124,
              317.992,
              442.76076,
              325.352
            ],
            "text": "respect"
          },
          {
            "bbox": [
              446.37327,
              317.992,
              453.34197,
              325.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              456.95448,
              317.992,
              486.31914,
              325.352
            ],
            "text": "services"
          },
          {
            "bbox": [
              489.85155,
              317.992,
              522.04374,
              325.352
            ],
            "text": "rendered"
          },
          {
            "bbox": [
              525.65625,
              317.992,
              531.88803,
              325.352
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          327.56,
          531.88002,
          334.92
        ],
        "id": "pdf-013-line-046",
        "source_page": 13,
        "text": "connection with a business carried on by a Contracting State, a",
        "words": [
          {
            "bbox": [
              302.12118,
              327.56,
              341.88282,
              334.92
            ],
            "text": "connection"
          },
          {
            "bbox": [
              344.38995,
              327.56,
              359.20845,
              334.92
            ],
            "text": "with"
          },
          {
            "bbox": [
              361.71558,
              327.56,
              366.01695,
              334.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              368.52408,
              327.56,
              400.19562,
              334.92
            ],
            "text": "business"
          },
          {
            "bbox": [
              402.70275,
              327.56,
              427.46967,
              334.92
            ],
            "text": "carried"
          },
          {
            "bbox": [
              429.9768,
              327.56,
              439.0281,
              334.92
            ],
            "text": "on"
          },
          {
            "bbox": [
              441.53523,
              327.56,
              450.29016,
              334.92
            ],
            "text": "by"
          },
          {
            "bbox": [
              452.79729,
              327.56,
              457.09866,
              334.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              459.60579,
              327.56,
              501.57819,
              334.92
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              504.00522,
              327.56,
              525.07152,
              334.92
            ],
            "text": "State,"
          },
          {
            "bbox": [
              527.57865,
              327.56,
              531.88002,
              334.92
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          337.128,
          531.88803,
          344.488
        ],
        "id": "pdf-013-line-048",
        "source_page": 13,
        "text": "Land, an administrative-territorial unit or a local authority thereof",
        "words": [
          {
            "bbox": [
              302.11317,
              337.128,
              322.29837,
              344.488
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              324.58122,
              337.128,
              333.33615,
              344.488
            ],
            "text": "an"
          },
          {
            "bbox": [
              335.619,
              337.128,
              420.22863,
              344.488
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              422.51148,
              337.128,
              435.71997,
              344.488
            ],
            "text": "unit"
          },
          {
            "bbox": [
              438.00282,
              337.128,
              445.26789,
              344.488
            ],
            "text": "or"
          },
          {
            "bbox": [
              447.55074,
              337.128,
              451.85211,
              344.488
            ],
            "text": "a"
          },
          {
            "bbox": [
              454.13496,
              337.128,
              470.89188,
              344.488
            ],
            "text": "local"
          },
          {
            "bbox": [
              473.17473,
              337.128,
              504.3897,
              344.488
            ],
            "text": "authority"
          },
          {
            "bbox": [
              506.67255,
              337.128,
              531.88803,
              344.488
            ],
            "text": "thereof"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          346.696,
          502.51536,
          354.056
        ],
        "id": "pdf-013-line-050",
        "source_page": 13,
        "text": "or some other legal entity under public law of that State.",
        "words": [
          {
            "bbox": [
              302.12118,
              346.696,
              309.38625,
              354.056
            ],
            "text": "or"
          },
          {
            "bbox": [
              311.61303,
              346.696,
              331.34166,
              354.056
            ],
            "text": "some"
          },
          {
            "bbox": [
              333.56844,
              346.696,
              352.11159,
              354.056
            ],
            "text": "other"
          },
          {
            "bbox": [
              354.33837,
              346.696,
              371.09529,
              354.056
            ],
            "text": "legal"
          },
          {
            "bbox": [
              373.32207,
              346.696,
              392.81841,
              354.056
            ],
            "text": "entity"
          },
          {
            "bbox": [
              395.04519,
              346.696,
              415.67094,
              354.056
            ],
            "text": "under"
          },
          {
            "bbox": [
              417.89772,
              346.696,
              439.70895,
              354.056
            ],
            "text": "public"
          },
          {
            "bbox": [
              441.93573,
              346.696,
              454.0869,
              354.056
            ],
            "text": "law"
          },
          {
            "bbox": [
              456.30567,
              346.696,
              463.27437,
              354.056
            ],
            "text": "of"
          },
          {
            "bbox": [
              465.50115,
              346.696,
              479.30238,
              354.056
            ],
            "text": "that"
          },
          {
            "bbox": [
              481.52916,
              346.696,
              502.51536,
              354.056
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.61178,
          370.44,
          531.90405,
          377.8
        ],
        "id": "pdf-013-line-053",
        "source_page": 13,
        "text": "(4) The provisions of paragraph 1 shall likewise apply in",
        "words": [
          {
            "bbox": [
              310.61178,
              370.44,
              319.21452,
              377.8
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              324.13266,
              370.44,
              337.48533,
              377.8
            ],
            "text": "The"
          },
          {
            "bbox": [
              342.40347,
              370.44,
              379.04121,
              377.8
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              383.95935,
              370.44,
              390.92805,
              377.8
            ],
            "text": "of"
          },
          {
            "bbox": [
              395.84619,
              370.44,
              432.56403,
              377.8
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              437.48217,
              370.44,
              441.93573,
              377.8
            ],
            "text": "1"
          },
          {
            "bbox": [
              446.85387,
              370.44,
              463.17024,
              377.8
            ],
            "text": "shall"
          },
          {
            "bbox": [
              468.08838,
              370.44,
              496.25154,
              377.8
            ],
            "text": "likewise"
          },
          {
            "bbox": [
              501.16968,
              370.44,
              520.75413,
              377.8
            ],
            "text": "apply"
          },
          {
            "bbox": [
              525.67227,
              370.44,
              531.90405,
              377.8
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          380.008,
          531.91206,
          387.368
        ],
        "id": "pdf-013-line-055",
        "source_page": 13,
        "text": "respect of remuneration paid, under a development assistance",
        "words": [
          {
            "bbox": [
              302.1372,
              380.008,
              328.92264,
              387.368
            ],
            "text": "respect"
          },
          {
            "bbox": [
              331.99047,
              380.008,
              338.95917,
              387.368
            ],
            "text": "of"
          },
          {
            "bbox": [
              342.027,
              380.008,
              389.35008,
              387.368
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              392.41791,
              380.008,
              410.22414,
              387.368
            ],
            "text": "paid,"
          },
          {
            "bbox": [
              413.29197,
              380.008,
              433.91772,
              387.368
            ],
            "text": "under"
          },
          {
            "bbox": [
              436.98555,
              380.008,
              441.28692,
              387.368
            ],
            "text": "a"
          },
          {
            "bbox": [
              444.35475,
              380.008,
              490.86882,
              387.368
            ],
            "text": "development"
          },
          {
            "bbox": [
              493.93665,
              380.008,
              531.91206,
              387.368
            ],
            "text": "assistance"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          389.576,
          531.90405,
          396.936
        ],
        "id": "pdf-013-line-057",
        "source_page": 13,
        "text": "programme of a Contracting State, a Land, an administrative-ter-",
        "words": [
          {
            "bbox": [
              302.14521,
              389.576,
              343.67706,
              396.936
            ],
            "text": "programme"
          },
          {
            "bbox": [
              345.56742,
              389.576,
              352.53612,
              396.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              354.35439,
              389.576,
              358.65576,
              396.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              360.54612,
              389.576,
              402.51852,
              396.936
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              404.40888,
              389.576,
              425.47518,
              396.936
            ],
            "text": "State,"
          },
          {
            "bbox": [
              427.36554,
              389.576,
              431.66691,
              396.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              433.55727,
              389.576,
              453.74247,
              396.936
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              455.63283,
              389.576,
              464.38776,
              396.936
            ],
            "text": "an"
          },
          {
            "bbox": [
              466.19001,
              389.576,
              531.90405,
              396.936
            ],
            "text": "administrative-ter-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          399.144,
          531.90405,
          406.504
        ],
        "id": "pdf-013-line-059",
        "source_page": 13,
        "text": "ritorial unit, or a local authority thereof, out of funds exclusively",
        "words": [
          {
            "bbox": [
              302.1372,
              399.144,
              324.22878,
              406.504
            ],
            "text": "ritorial"
          },
          {
            "bbox": [
              327.01626,
              399.144,
              342.45153,
              406.504
            ],
            "text": "unit,"
          },
          {
            "bbox": [
              345.16692,
              399.144,
              352.43199,
              406.504
            ],
            "text": "or"
          },
          {
            "bbox": [
              355.21947,
              399.144,
              359.52084,
              406.504
            ],
            "text": "a"
          },
          {
            "bbox": [
              362.30832,
              399.144,
              379.06524,
              406.504
            ],
            "text": "local"
          },
          {
            "bbox": [
              381.85272,
              399.144,
              413.1558,
              406.504
            ],
            "text": "authority"
          },
          {
            "bbox": [
              415.94328,
              399.144,
              443.38554,
              406.504
            ],
            "text": "thereof,"
          },
          {
            "bbox": [
              446.17302,
              399.144,
              457.68339,
              406.504
            ],
            "text": "out"
          },
          {
            "bbox": [
              460.47087,
              399.144,
              467.43957,
              406.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              470.22705,
              399.144,
              490.26006,
              406.504
            ],
            "text": "funds"
          },
          {
            "bbox": [
              493.04754,
              399.144,
              531.90405,
              406.504
            ],
            "text": "exclusively"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          408.712,
          531.90405,
          416.072
        ],
        "id": "pdf-013-line-061",
        "source_page": 13,
        "text": "supplied by that State, Land, administrative-territorial unit or",
        "words": [
          {
            "bbox": [
              302.1372,
              408.712,
              332.70336,
              416.072
            ],
            "text": "supplied"
          },
          {
            "bbox": [
              337.04478,
              408.712,
              345.79971,
              416.072
            ],
            "text": "by"
          },
          {
            "bbox": [
              350.06904,
              408.712,
              363.87027,
              416.072
            ],
            "text": "that"
          },
          {
            "bbox": [
              368.21169,
              408.712,
              389.27799,
              416.072
            ],
            "text": "State,"
          },
          {
            "bbox": [
              393.61941,
              408.712,
              413.80461,
              416.072
            ],
            "text": "Land,"
          },
          {
            "bbox": [
              418.14603,
              408.712,
              502.74765,
              416.072
            ],
            "text": "administrative-territorial"
          },
          {
            "bbox": [
              507.08907,
              408.712,
              520.29756,
              416.072
            ],
            "text": "unit"
          },
          {
            "bbox": [
              524.63898,
              408.712,
              531.90405,
              416.072
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          418.28,
          531.89604,
          425.64
        ],
        "id": "pdf-013-line-063",
        "source_page": 13,
        "text": "local authority, to a specialist or volunteer sent to the other Con-",
        "words": [
          {
            "bbox": [
              302.1372,
              418.28,
              318.89412,
              425.64
            ],
            "text": "local"
          },
          {
            "bbox": [
              321.08886,
              418.28,
              354.54663,
              425.64
            ],
            "text": "authority,"
          },
          {
            "bbox": [
              356.74137,
              418.28,
              363.86226,
              425.64
            ],
            "text": "to"
          },
          {
            "bbox": [
              366.057,
              418.28,
              370.35837,
              425.64
            ],
            "text": "a"
          },
          {
            "bbox": [
              372.55311,
              418.28,
              406.07496,
              425.64
            ],
            "text": "specialist"
          },
          {
            "bbox": [
              408.2697,
              418.28,
              415.53477,
              425.64
            ],
            "text": "or"
          },
          {
            "bbox": [
              417.72951,
              418.28,
              450.81081,
              425.64
            ],
            "text": "volunteer"
          },
          {
            "bbox": [
              452.94948,
              418.28,
              468.23256,
              425.64
            ],
            "text": "sent"
          },
          {
            "bbox": [
              470.4273,
              418.28,
              477.54819,
              425.64
            ],
            "text": "to"
          },
          {
            "bbox": [
              479.74293,
              418.28,
              491.02101,
              425.64
            ],
            "text": "the"
          },
          {
            "bbox": [
              493.21575,
              418.28,
              511.7589,
              425.64
            ],
            "text": "other"
          },
          {
            "bbox": [
              513.95364,
              418.28,
              531.89604,
              425.64
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          427.848,
          480.88836,
          435.208
        ],
        "id": "pdf-013-line-065",
        "source_page": 13,
        "text": "tracting State with the consent of that other State.",
        "words": [
          {
            "bbox": [
              302.12919,
              427.848,
              329.27508,
              435.208
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              331.50186,
              427.848,
              350.2773,
              435.208
            ],
            "text": "State"
          },
          {
            "bbox": [
              352.50408,
              427.848,
              367.32258,
              435.208
            ],
            "text": "with"
          },
          {
            "bbox": [
              369.54936,
              427.848,
              380.82744,
              435.208
            ],
            "text": "the"
          },
          {
            "bbox": [
              383.05422,
              427.848,
              411.68997,
              435.208
            ],
            "text": "consent"
          },
          {
            "bbox": [
              413.91675,
              427.848,
              420.88545,
              435.208
            ],
            "text": "of"
          },
          {
            "bbox": [
              423.11223,
              427.848,
              436.91346,
              435.208
            ],
            "text": "that"
          },
          {
            "bbox": [
              439.14024,
              427.848,
              457.59528,
              435.208
            ],
            "text": "other"
          },
          {
            "bbox": [
              459.82206,
              427.848,
              480.88836,
              435.208
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.61979,
          442.024,
          531.87201,
          449.384
        ],
        "id": "pdf-013-line-067",
        "source_page": 13,
        "text": "(5) The provisions of paragraphs 1 and 2 shall likewise apply in",
        "words": [
          {
            "bbox": [
              310.61979,
              442.024,
              319.22253,
              449.384
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              321.25707,
              442.024,
              334.60974,
              449.384
            ],
            "text": "The"
          },
          {
            "bbox": [
              336.64428,
              442.024,
              373.28202,
              449.384
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              375.31656,
              442.024,
              382.28526,
              449.384
            ],
            "text": "of"
          },
          {
            "bbox": [
              384.3198,
              442.024,
              425.01861,
              449.384
            ],
            "text": "paragraphs"
          },
          {
            "bbox": [
              427.05315,
              442.024,
              431.50671,
              449.384
            ],
            "text": "1"
          },
          {
            "bbox": [
              433.54125,
              442.024,
              447.04611,
              449.384
            ],
            "text": "and"
          },
          {
            "bbox": [
              449.08065,
              442.024,
              453.53421,
              449.384
            ],
            "text": "2"
          },
          {
            "bbox": [
              455.56875,
              442.024,
              471.88512,
              449.384
            ],
            "text": "shall"
          },
          {
            "bbox": [
              473.91966,
              442.024,
              502.08282,
              449.384
            ],
            "text": "likewise"
          },
          {
            "bbox": [
              504.11736,
              442.024,
              523.60569,
              449.384
            ],
            "text": "apply"
          },
          {
            "bbox": [
              525.64023,
              442.024,
              531.87201,
              449.384
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          451.592,
          531.87201,
          458.952
        ],
        "id": "pdf-013-line-069",
        "source_page": 13,
        "text": "respect of remuneration paid by or for the Goethe Institute Inter",
        "words": [
          {
            "bbox": [
              302.10516,
              451.592,
              328.95468,
              458.952
            ],
            "text": "respect"
          },
          {
            "bbox": [
              331.49385,
              451.592,
              338.46255,
              458.952
            ],
            "text": "of"
          },
          {
            "bbox": [
              341.00172,
              451.592,
              388.3248,
              458.952
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              390.86397,
              451.592,
              406.35531,
              458.952
            ],
            "text": "paid"
          },
          {
            "bbox": [
              408.89448,
              451.592,
              417.64941,
              458.952
            ],
            "text": "by"
          },
          {
            "bbox": [
              420.18858,
              451.592,
              427.45365,
              458.952
            ],
            "text": "or"
          },
          {
            "bbox": [
              429.99282,
              451.592,
              439.62885,
              458.952
            ],
            "text": "for"
          },
          {
            "bbox": [
              442.16802,
              451.592,
              453.4461,
              458.952
            ],
            "text": "the"
          },
          {
            "bbox": [
              455.98527,
              451.592,
              482.23404,
              458.952
            ],
            "text": "Goethe"
          },
          {
            "bbox": [
              484.77321,
              451.592,
              513.40896,
              458.952
            ],
            "text": "Institute"
          },
          {
            "bbox": [
              515.85201,
              451.592,
              531.87201,
              458.952
            ],
            "text": "Inter"
          }
        ]
      },
      {
        "bbox": [
          302.09872,
          461.16,
          531.81856,
          468.52
        ],
        "id": "pdf-013-line-071",
        "source_page": 13,
        "text": "Nationes or the German Academic Exchange Service (“Deutscher",
        "words": [
          {
            "bbox": [
              302.09872,
              461.16,
              333.16864,
              468.52
            ],
            "text": "Nationes"
          },
          {
            "bbox": [
              335.38736,
              461.16,
              342.49824,
              468.52
            ],
            "text": "or"
          },
          {
            "bbox": [
              344.71696,
              461.16,
              355.75568,
              468.52
            ],
            "text": "the"
          },
          {
            "bbox": [
              357.9744,
              461.16,
              386.0024,
              468.52
            ],
            "text": "German"
          },
          {
            "bbox": [
              388.22112,
              461.16,
              423.21888,
              468.52
            ],
            "text": "Academic"
          },
          {
            "bbox": [
              425.46112,
              461.16,
              460.16096,
              468.52
            ],
            "text": "Exchange"
          },
          {
            "bbox": [
              462.37968,
              461.16,
              488.36144,
              468.52
            ],
            "text": "Service"
          },
          {
            "bbox": [
              490.58016,
              461.16,
              531.81856,
              468.52
            ],
            "text": "(“Deutscher"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          470.728,
          531.90405,
          478.088
        ],
        "id": "pdf-013-line-073",
        "source_page": 13,
        "text": "Akademischer Austauschdienst”) of the Federal Republic of",
        "words": [
          {
            "bbox": [
              302.09715,
              470.728,
              353.12886,
              478.088
            ],
            "text": "Akademischer"
          },
          {
            "bbox": [
              358.19118,
              470.728,
              423.17631,
              478.088
            ],
            "text": "Austauschdienst”)"
          },
          {
            "bbox": [
              428.23863,
              470.728,
              435.11922,
              478.088
            ],
            "text": "of"
          },
          {
            "bbox": [
              440.18154,
              470.728,
              451.45962,
              478.088
            ],
            "text": "the"
          },
          {
            "bbox": [
              456.52194,
              470.728,
              483.21927,
              478.088
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              488.28159,
              470.728,
              519.87303,
              478.088
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              524.93535,
              470.728,
              531.90405,
              478.088
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          480.296,
          531.90405,
          487.656
        ],
        "id": "pdf-013-line-075",
        "source_page": 13,
        "text": "Germany. Corresponding treatment of the remuneration of other",
        "words": [
          {
            "bbox": [
              302.1372,
              480.296,
              336.98871,
              487.656
            ],
            "text": "Germany."
          },
          {
            "bbox": [
              339.23952,
              480.296,
              392.63418,
              487.656
            ],
            "text": "Corresponding"
          },
          {
            "bbox": [
              394.94106,
              480.296,
              429.36003,
              487.656
            ],
            "text": "treatment"
          },
          {
            "bbox": [
              431.66691,
              480.296,
              438.63561,
              487.656
            ],
            "text": "of"
          },
          {
            "bbox": [
              440.94249,
              480.296,
              452.22057,
              487.656
            ],
            "text": "the"
          },
          {
            "bbox": [
              454.52745,
              480.296,
              501.77844,
              487.656
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              504.08532,
              480.296,
              511.05402,
              487.656
            ],
            "text": "of"
          },
          {
            "bbox": [
              513.3609,
              480.296,
              531.90405,
              487.656
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          489.864,
          531.89604,
          497.224
        ],
        "id": "pdf-013-line-077",
        "source_page": 13,
        "text": "comparable institutions of the Contracting States may be ar-",
        "words": [
          {
            "bbox": [
              302.1372,
              489.864,
              344.71035,
              497.224
            ],
            "text": "comparable"
          },
          {
            "bbox": [
              348.60321,
              489.864,
              387.40365,
              497.224
            ],
            "text": "institutions"
          },
          {
            "bbox": [
              391.29651,
              489.864,
              398.26521,
              497.224
            ],
            "text": "of"
          },
          {
            "bbox": [
              402.15807,
              489.864,
              413.43615,
              497.224
            ],
            "text": "the"
          },
          {
            "bbox": [
              417.32901,
              489.864,
              459.30141,
              497.224
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              463.19427,
              489.864,
              485.95068,
              497.224
            ],
            "text": "States"
          },
          {
            "bbox": [
              489.84354,
              489.864,
              504.97443,
              497.224
            ],
            "text": "may"
          },
          {
            "bbox": [
              508.86729,
              489.864,
              517.91859,
              497.224
            ],
            "text": "be"
          },
          {
            "bbox": [
              521.81145,
              489.864,
              531.89604,
              497.224
            ],
            "text": "ar-"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          499.432,
          531.87201,
          506.792
        ],
        "id": "pdf-013-line-079",
        "source_page": 13,
        "text": "ranged by the competent authorities by mutual agreement. If",
        "words": [
          {
            "bbox": [
              302.12919,
              499.432,
              327.20049,
              506.792
            ],
            "text": "ranged"
          },
          {
            "bbox": [
              331.0533,
              499.432,
              339.80823,
              506.792
            ],
            "text": "by"
          },
          {
            "bbox": [
              343.66104,
              499.432,
              354.93912,
              506.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              358.79193,
              499.432,
              397.27998,
              506.792
            ],
            "text": "competent"
          },
          {
            "bbox": [
              401.13279,
              499.432,
              438.51546,
              506.792
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              442.36827,
              499.432,
              451.1232,
              506.792
            ],
            "text": "by"
          },
          {
            "bbox": [
              454.97601,
              499.432,
              479.31039,
              506.792
            ],
            "text": "mutual"
          },
          {
            "bbox": [
              483.1632,
              499.432,
              523.57365,
              506.792
            ],
            "text": "agreement."
          },
          {
            "bbox": [
              527.42646,
              499.432,
              531.87201,
              506.792
            ],
            "text": "If"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          509.0,
          531.87201,
          516.36
        ],
        "id": "pdf-013-line-081",
        "source_page": 13,
        "text": "such remuneration is not taxed in the State where the main office",
        "words": [
          {
            "bbox": [
              302.10516,
              509.0,
              319.31865,
              516.36
            ],
            "text": "such"
          },
          {
            "bbox": [
              321.27309,
              509.0,
              368.59617,
              516.36
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              370.55061,
              509.0,
              376.33383,
              516.36
            ],
            "text": "is"
          },
          {
            "bbox": [
              378.28827,
              509.0,
              389.86272,
              516.36
            ],
            "text": "not"
          },
          {
            "bbox": [
              391.81716,
              509.0,
              411.77007,
              516.36
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              413.72451,
              509.0,
              419.95629,
              516.36
            ],
            "text": "in"
          },
          {
            "bbox": [
              421.91073,
              509.0,
              433.18881,
              516.36
            ],
            "text": "the"
          },
          {
            "bbox": [
              435.14325,
              509.0,
              453.98277,
              516.36
            ],
            "text": "State"
          },
          {
            "bbox": [
              455.93721,
              509.0,
              477.72441,
              516.36
            ],
            "text": "where"
          },
          {
            "bbox": [
              479.67885,
              509.0,
              490.95693,
              516.36
            ],
            "text": "the"
          },
          {
            "bbox": [
              492.91137,
              509.0,
              510.26904,
              516.36
            ],
            "text": "main"
          },
          {
            "bbox": [
              512.15139,
              509.0,
              531.87201,
              516.36
            ],
            "text": "office"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          518.568,
          531.864,
          525.928
        ],
        "id": "pdf-013-line-083",
        "source_page": 13,
        "text": "of the institution is situated, the provisions of Article 15 shall",
        "words": [
          {
            "bbox": [
              302.10516,
              518.568,
              309.07386,
              525.928
            ],
            "text": "of"
          },
          {
            "bbox": [
              312.82254,
              518.568,
              324.10062,
              525.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              327.8493,
              518.568,
              362.71683,
              525.928
            ],
            "text": "institution"
          },
          {
            "bbox": [
              366.46551,
              518.568,
              372.24873,
              525.928
            ],
            "text": "is"
          },
          {
            "bbox": [
              375.99741,
              518.568,
              406.79586,
              525.928
            ],
            "text": "situated,"
          },
          {
            "bbox": [
              410.54454,
              518.568,
              421.82262,
              525.928
            ],
            "text": "the"
          },
          {
            "bbox": [
              425.5713,
              518.568,
              462.20904,
              525.928
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              465.95772,
              518.568,
              472.92642,
              525.928
            ],
            "text": "of"
          },
          {
            "bbox": [
              476.6751,
              518.568,
              499.21524,
              525.928
            ],
            "text": "Article"
          },
          {
            "bbox": [
              502.96392,
              518.568,
              511.87104,
              525.928
            ],
            "text": "15"
          },
          {
            "bbox": [
              515.54763,
              518.568,
              531.864,
              525.928
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          528.136,
          323.89236,
          535.496
        ],
        "id": "pdf-013-line-084",
        "source_page": 13,
        "text": "apply.",
        "words": [
          {
            "bbox": [
              302.09715,
              528.136,
              323.89236,
              535.496
            ],
            "text": "apply."
          }
        ]
      },
      {
        "bbox": [
          399.05019,
          550.92,
          434.92698,
          558.304
        ],
        "id": "pdf-013-line-086",
        "source_page": 13,
        "text": "Article 20",
        "words": [
          {
            "bbox": [
              399.05019,
              550.92,
              423.79308,
              558.304
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.01986,
              550.92,
              434.92698,
              558.304
            ],
            "text": "20"
          }
        ]
      },
      {
        "bbox": [
          369.86175,
          565.088,
          464.14746,
          572.48
        ],
        "id": "pdf-013-line-088",
        "source_page": 13,
        "text": "Professors and Students",
        "words": [
          {
            "bbox": [
              369.86175,
              565.096,
              411.38559,
              572.48
            ],
            "text": "Professors"
          },
          {
            "bbox": [
              413.5563,
              565.088,
              427.79808,
              572.472
            ],
            "text": "and"
          },
          {
            "bbox": [
              430.02486,
              565.088,
              464.14746,
              572.472
            ],
            "text": "Students"
          }
        ]
      },
      {
        "bbox": [
          310.63581,
          580.936,
          531.88803,
          588.296
        ],
        "id": "pdf-013-line-090",
        "source_page": 13,
        "text": "(1) An individual who visits a Contracting State at the invitation",
        "words": [
          {
            "bbox": [
              310.63581,
              580.936,
              319.23855,
              588.296
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              321.31314,
              580.936,
              330.95718,
              588.296
            ],
            "text": "An"
          },
          {
            "bbox": [
              333.03177,
              580.936,
              366.858,
              588.296
            ],
            "text": "individual"
          },
          {
            "bbox": [
              368.93259,
              580.936,
              384.04746,
              588.296
            ],
            "text": "who"
          },
          {
            "bbox": [
              386.03394,
              580.936,
              404.12853,
              588.296
            ],
            "text": "visits"
          },
          {
            "bbox": [
              406.20312,
              580.936,
              410.50449,
              588.296
            ],
            "text": "a"
          },
          {
            "bbox": [
              412.57908,
              580.936,
              454.55148,
              588.296
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              456.62607,
              580.936,
              475.46559,
              588.296
            ],
            "text": "State"
          },
          {
            "bbox": [
              477.54018,
              580.936,
              484.3647,
              588.296
            ],
            "text": "at"
          },
          {
            "bbox": [
              486.43929,
              580.936,
              497.62125,
              588.296
            ],
            "text": "the"
          },
          {
            "bbox": [
              499.69584,
              580.936,
              531.88803,
              588.296
            ],
            "text": "invitation"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          590.504,
          531.87201,
          597.864
        ],
        "id": "pdf-013-line-092",
        "source_page": 13,
        "text": "of that State or of a university, college, school, museum or other",
        "words": [
          {
            "bbox": [
              302.12118,
              590.504,
              309.08988,
              597.864
            ],
            "text": "of"
          },
          {
            "bbox": [
              311.36472,
              590.504,
              325.16595,
              597.864
            ],
            "text": "that"
          },
          {
            "bbox": [
              327.44079,
              590.504,
              346.28031,
              597.864
            ],
            "text": "State"
          },
          {
            "bbox": [
              348.55515,
              590.504,
              355.82022,
              597.864
            ],
            "text": "or"
          },
          {
            "bbox": [
              358.09506,
              590.504,
              365.06376,
              597.864
            ],
            "text": "of"
          },
          {
            "bbox": [
              367.3386,
              590.504,
              371.63997,
              597.864
            ],
            "text": "a"
          },
          {
            "bbox": [
              373.85874,
              590.504,
              410.05593,
              597.864
            ],
            "text": "university,"
          },
          {
            "bbox": [
              412.33077,
              590.504,
              440.21358,
              597.864
            ],
            "text": "college,"
          },
          {
            "bbox": [
              442.48842,
              590.504,
              468.44883,
              597.864
            ],
            "text": "school,"
          },
          {
            "bbox": [
              470.72367,
              590.504,
              501.52212,
              597.864
            ],
            "text": "museum"
          },
          {
            "bbox": [
              503.78895,
              590.504,
              511.05402,
              597.864
            ],
            "text": "or"
          },
          {
            "bbox": [
              513.32886,
              590.504,
              531.87201,
              597.864
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          600.072,
          531.88002,
          607.432
        ],
        "id": "pdf-013-line-094",
        "source_page": 13,
        "text": "cultural institution of that State or under an official programme of",
        "words": [
          {
            "bbox": [
              302.10516,
              600.072,
              328.36194,
              607.432
            ],
            "text": "cultural"
          },
          {
            "bbox": [
              330.43653,
              600.072,
              365.30406,
              607.432
            ],
            "text": "institution"
          },
          {
            "bbox": [
              367.32258,
              600.072,
              374.29128,
              607.432
            ],
            "text": "of"
          },
          {
            "bbox": [
              376.36587,
              600.072,
              390.1671,
              607.432
            ],
            "text": "that"
          },
          {
            "bbox": [
              392.24169,
              600.072,
              411.08121,
              607.432
            ],
            "text": "State"
          },
          {
            "bbox": [
              413.1558,
              600.072,
              420.42087,
              607.432
            ],
            "text": "or"
          },
          {
            "bbox": [
              422.49546,
              600.072,
              443.12121,
              607.432
            ],
            "text": "under"
          },
          {
            "bbox": [
              445.1958,
              600.072,
              453.95073,
              607.432
            ],
            "text": "an"
          },
          {
            "bbox": [
              456.02532,
              600.072,
              479.23029,
              607.432
            ],
            "text": "official"
          },
          {
            "bbox": [
              481.30488,
              600.072,
              522.83673,
              607.432
            ],
            "text": "programme"
          },
          {
            "bbox": [
              524.91132,
              600.072,
              531.88002,
              607.432
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          609.64,
          531.89604,
          617.0
        ],
        "id": "pdf-013-line-096",
        "source_page": 13,
        "text": "cultural exchange for a period not exceeding two years solely for",
        "words": [
          {
            "bbox": [
              302.11317,
              609.64,
              328.36995,
              617.0
            ],
            "text": "cultural"
          },
          {
            "bbox": [
              330.46857,
              609.64,
              365.32809,
              617.0
            ],
            "text": "exchange"
          },
          {
            "bbox": [
              367.42671,
              609.64,
              376.98264,
              617.0
            ],
            "text": "for"
          },
          {
            "bbox": [
              379.08126,
              609.64,
              383.38263,
              617.0
            ],
            "text": "a"
          },
          {
            "bbox": [
              385.48125,
              609.64,
              408.32577,
              617.0
            ],
            "text": "period"
          },
          {
            "bbox": [
              410.42439,
              609.64,
              421.99884,
              617.0
            ],
            "text": "not"
          },
          {
            "bbox": [
              424.09746,
              609.64,
              461.03157,
              617.0
            ],
            "text": "exceeding"
          },
          {
            "bbox": [
              463.13019,
              609.64,
              476.31465,
              617.0
            ],
            "text": "two"
          },
          {
            "bbox": [
              478.41327,
              609.64,
              497.59722,
              617.0
            ],
            "text": "years"
          },
          {
            "bbox": [
              499.69584,
              609.64,
              520.16139,
              617.0
            ],
            "text": "solely"
          },
          {
            "bbox": [
              522.26001,
              609.64,
              531.89604,
              617.0
            ],
            "text": "for"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          619.208,
          531.88803,
          626.568
        ],
        "id": "pdf-013-line-098",
        "source_page": 13,
        "text": "the purpose of teaching, giving lectures or carrying out research",
        "words": [
          {
            "bbox": [
              302.12919,
              619.208,
              313.40727,
              626.568
            ],
            "text": "the"
          },
          {
            "bbox": [
              315.74619,
              619.208,
              345.27105,
              626.568
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              347.60997,
              619.208,
              354.57867,
              626.568
            ],
            "text": "of"
          },
          {
            "bbox": [
              356.91759,
              619.208,
              389.77461,
              626.568
            ],
            "text": "teaching,"
          },
          {
            "bbox": [
              392.11353,
              619.208,
              413.32401,
              626.568
            ],
            "text": "giving"
          },
          {
            "bbox": [
              415.66293,
              619.208,
              443.9943,
              626.568
            ],
            "text": "lectures"
          },
          {
            "bbox": [
              446.33322,
              619.208,
              453.59829,
              626.568
            ],
            "text": "or"
          },
          {
            "bbox": [
              455.93721,
              619.208,
              484.70913,
              626.568
            ],
            "text": "carrying"
          },
          {
            "bbox": [
              486.97596,
              619.208,
              498.55041,
              626.568
            ],
            "text": "out"
          },
          {
            "bbox": [
              500.88933,
              619.208,
              531.88803,
              626.568
            ],
            "text": "research"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          628.776,
          531.88002,
          636.136
        ],
        "id": "pdf-013-line-100",
        "source_page": 13,
        "text": "at such institution and who is, or was immediately before that",
        "words": [
          {
            "bbox": [
              302.12118,
              628.776,
              308.9457,
              636.136
            ],
            "text": "at"
          },
          {
            "bbox": [
              312.22179,
              628.776,
              329.43528,
              636.136
            ],
            "text": "such"
          },
          {
            "bbox": [
              332.71137,
              628.776,
              367.5789,
              636.136
            ],
            "text": "institution"
          },
          {
            "bbox": [
              370.85499,
              628.776,
              384.27975,
              636.136
            ],
            "text": "and"
          },
          {
            "bbox": [
              387.55584,
              628.776,
              402.67071,
              636.136
            ],
            "text": "who"
          },
          {
            "bbox": [
              405.9468,
              628.776,
              413.9568,
              636.136
            ],
            "text": "is,"
          },
          {
            "bbox": [
              417.23289,
              628.776,
              424.49796,
              636.136
            ],
            "text": "or"
          },
          {
            "bbox": [
              427.77405,
              628.776,
              442.14399,
              636.136
            ],
            "text": "was"
          },
          {
            "bbox": [
              445.42008,
              628.776,
              488.58597,
              636.136
            ],
            "text": "immediately"
          },
          {
            "bbox": [
              491.86206,
              628.776,
              514.8027,
              636.136
            ],
            "text": "before"
          },
          {
            "bbox": [
              518.07879,
              628.776,
              531.88002,
              636.136
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          638.344,
          531.87201,
          645.704
        ],
        "id": "pdf-013-line-102",
        "source_page": 13,
        "text": "visit, a resident of the other Contracting State shall be exempt",
        "words": [
          {
            "bbox": [
              302.11317,
              638.344,
              318.42954,
              645.704
            ],
            "text": "visit,"
          },
          {
            "bbox": [
              321.49737,
              638.344,
              325.79874,
              645.704
            ],
            "text": "a"
          },
          {
            "bbox": [
              328.86657,
              638.344,
              357.6465,
              645.704
            ],
            "text": "resident"
          },
          {
            "bbox": [
              360.71433,
              638.344,
              367.68303,
              645.704
            ],
            "text": "of"
          },
          {
            "bbox": [
              370.75086,
              638.344,
              382.02894,
              645.704
            ],
            "text": "the"
          },
          {
            "bbox": [
              385.03269,
              638.344,
              403.57584,
              645.704
            ],
            "text": "other"
          },
          {
            "bbox": [
              406.64367,
              638.344,
              448.61607,
              645.704
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              451.6839,
              638.344,
              470.52342,
              645.704
            ],
            "text": "State"
          },
          {
            "bbox": [
              473.59125,
              638.344,
              489.90762,
              645.704
            ],
            "text": "shall"
          },
          {
            "bbox": [
              492.97545,
              638.344,
              502.02675,
              645.704
            ],
            "text": "be"
          },
          {
            "bbox": [
              505.02249,
              638.344,
              531.87201,
              645.704
            ],
            "text": "exempt"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          647.912,
          531.87201,
          655.272
        ],
        "id": "pdf-013-line-104",
        "source_page": 13,
        "text": "from tax in the first-mentioned State on his remuneration for such",
        "words": [
          {
            "bbox": [
              302.10516,
              647.912,
              318.57372,
              655.272
            ],
            "text": "from"
          },
          {
            "bbox": [
              320.38398,
              647.912,
              331.35768,
              655.272
            ],
            "text": "tax"
          },
          {
            "bbox": [
              333.17595,
              647.912,
              339.40773,
              655.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              341.226,
              647.912,
              352.50408,
              655.272
            ],
            "text": "the"
          },
          {
            "bbox": [
              354.32235,
              647.912,
              408.71826,
              655.272
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              410.53653,
              647.912,
              429.37605,
              655.272
            ],
            "text": "State"
          },
          {
            "bbox": [
              431.19432,
              647.912,
              440.24562,
              655.272
            ],
            "text": "on"
          },
          {
            "bbox": [
              442.06389,
              647.912,
              452.30067,
              655.272
            ],
            "text": "his"
          },
          {
            "bbox": [
              454.11894,
              647.912,
              501.44202,
              655.272
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              503.26029,
              647.912,
              512.84025,
              655.272
            ],
            "text": "for"
          },
          {
            "bbox": [
              514.65852,
              647.912,
              531.87201,
              655.272
            ],
            "text": "such"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          657.48,
          531.87201,
          664.84
        ],
        "id": "pdf-013-line-106",
        "source_page": 13,
        "text": "activity, provided that such remuneration is derived by him from",
        "words": [
          {
            "bbox": [
              302.10516,
              657.48,
              329.54742,
              664.84
            ],
            "text": "activity,"
          },
          {
            "bbox": [
              331.98246,
              657.48,
              363.58191,
              664.84
            ],
            "text": "provided"
          },
          {
            "bbox": [
              366.01695,
              657.48,
              379.81818,
              664.84
            ],
            "text": "that"
          },
          {
            "bbox": [
              382.25322,
              657.48,
              399.38661,
              664.84
            ],
            "text": "such"
          },
          {
            "bbox": [
              401.82165,
              657.48,
              449.14473,
              664.84
            ],
            "text": "remuneration"
          },
          {
            "bbox": [
              451.57977,
              657.48,
              457.36299,
              664.84
            ],
            "text": "is"
          },
          {
            "bbox": [
              459.79803,
              657.48,
              486.35118,
              664.84
            ],
            "text": "derived"
          },
          {
            "bbox": [
              488.78622,
              657.48,
              497.54115,
              664.84
            ],
            "text": "by"
          },
          {
            "bbox": [
              499.97619,
              657.48,
              513.0405,
              664.84
            ],
            "text": "him"
          },
          {
            "bbox": [
              515.40345,
              657.48,
              531.87201,
              664.84
            ],
            "text": "from"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          667.048,
          367.83522,
          674.408
        ],
        "id": "pdf-013-line-108",
        "source_page": 13,
        "text": "outside that State.",
        "words": [
          {
            "bbox": [
              302.10516,
              667.048,
              328.51413,
              674.408
            ],
            "text": "outside"
          },
          {
            "bbox": [
              330.74091,
              667.048,
              344.54214,
              674.408
            ],
            "text": "that"
          },
          {
            "bbox": [
              346.76892,
              667.048,
              367.83522,
              674.408
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          310.66785,
          709.92,
          531.90405,
          717.288
        ],
        "id": "pdf-013-line-113",
        "source_page": 13,
        "text": "(2) Payments which a student or business apprentice who is or",
        "words": [
          {
            "bbox": [
              310.66785,
              709.928,
              319.27059,
              717.288
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              321.22503,
              709.928,
              356.74137,
              717.288
            ],
            "text": "Payments"
          },
          {
            "bbox": [
              358.69581,
              709.92,
              379.74609,
              717.28
            ],
            "text": "which"
          },
          {
            "bbox": [
              381.70053,
              709.92,
              386.0019,
              717.28
            ],
            "text": "a"
          },
          {
            "bbox": [
              387.95634,
              709.92,
              414.96606,
              717.28
            ],
            "text": "student"
          },
          {
            "bbox": [
              416.9205,
              709.92,
              424.18557,
              717.28
            ],
            "text": "or"
          },
          {
            "bbox": [
              426.14001,
              709.92,
              457.89165,
              717.28
            ],
            "text": "business"
          },
          {
            "bbox": [
              459.84609,
              709.92,
              497.87757,
              717.28
            ],
            "text": "apprentice"
          },
          {
            "bbox": [
              499.83201,
              709.92,
              514.94688,
              717.28
            ],
            "text": "who"
          },
          {
            "bbox": [
              516.90132,
              709.92,
              522.68454,
              717.28
            ],
            "text": "is"
          },
          {
            "bbox": [
              524.63898,
              709.92,
              531.90405,
              717.28
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          719.488,
          531.90405,
          726.848
        ],
        "id": "pdf-013-line-115",
        "source_page": 13,
        "text": "was immediately before visiting a Contracting State a resident of",
        "words": [
          {
            "bbox": [
              302.1372,
              719.488,
              316.50714,
              726.848
            ],
            "text": "was"
          },
          {
            "bbox": [
              318.65382,
              719.488,
              361.81971,
              726.848
            ],
            "text": "immediately"
          },
          {
            "bbox": [
              363.90231,
              719.488,
              386.89101,
              726.848
            ],
            "text": "before"
          },
          {
            "bbox": [
              389.03769,
              719.488,
              413.9568,
              726.848
            ],
            "text": "visiting"
          },
          {
            "bbox": [
              416.10348,
              719.488,
              420.40485,
              726.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              422.55153,
              719.488,
              464.52393,
              726.848
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              466.67061,
              719.488,
              485.41401,
              726.848
            ],
            "text": "State"
          },
          {
            "bbox": [
              487.56069,
              719.488,
              491.86206,
              726.848
            ],
            "text": "a"
          },
          {
            "bbox": [
              494.00874,
              719.488,
              522.78867,
              726.848
            ],
            "text": "resident"
          },
          {
            "bbox": [
              524.93535,
              719.488,
              531.90405,
              726.848
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          729.056,
          531.89604,
          736.416
        ],
        "id": "pdf-013-line-117",
        "source_page": 13,
        "text": "the other Contracting State and who is present in the first-men-",
        "words": [
          {
            "bbox": [
              302.1372,
              729.056,
              313.41528,
              736.416
            ],
            "text": "the"
          },
          {
            "bbox": [
              315.93843,
              729.056,
              334.48158,
              736.416
            ],
            "text": "other"
          },
          {
            "bbox": [
              337.00473,
              729.056,
              378.89703,
              736.416
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              381.42018,
              729.056,
              400.2597,
              736.416
            ],
            "text": "State"
          },
          {
            "bbox": [
              402.78285,
              729.056,
              416.28771,
              736.416
            ],
            "text": "and"
          },
          {
            "bbox": [
              418.81086,
              729.056,
              433.92573,
              736.416
            ],
            "text": "who"
          },
          {
            "bbox": [
              436.44888,
              729.056,
              442.2321,
              736.416
            ],
            "text": "is"
          },
          {
            "bbox": [
              444.75525,
              729.056,
              471.75696,
              736.416
            ],
            "text": "present"
          },
          {
            "bbox": [
              474.28011,
              729.056,
              480.51189,
              736.416
            ],
            "text": "in"
          },
          {
            "bbox": [
              482.93892,
              729.056,
              494.217,
              736.416
            ],
            "text": "the"
          },
          {
            "bbox": [
              496.74015,
              729.056,
              531.89604,
              736.416
            ],
            "text": "first-men-"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          738.624,
          531.89604,
          745.984
        ],
        "id": "pdf-013-line-119",
        "source_page": 13,
        "text": "tioned State solely for the purpose of his education or training",
        "words": [
          {
            "bbox": [
              302.12919,
              738.624,
              324.53316,
              745.984
            ],
            "text": "tioned"
          },
          {
            "bbox": [
              327.66507,
              738.624,
              346.50459,
              745.984
            ],
            "text": "State"
          },
          {
            "bbox": [
              349.6365,
              738.624,
              370.01394,
              745.984
            ],
            "text": "solely"
          },
          {
            "bbox": [
              373.14585,
              738.624,
              382.78188,
              745.984
            ],
            "text": "for"
          },
          {
            "bbox": [
              385.91379,
              738.624,
              397.19187,
              745.984
            ],
            "text": "the"
          },
          {
            "bbox": [
              400.32378,
              738.624,
              429.84864,
              745.984
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              432.98055,
              738.624,
              439.94925,
              745.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              443.08116,
              738.624,
              453.31794,
              745.984
            ],
            "text": "his"
          },
          {
            "bbox": [
              456.44985,
              738.624,
              491.814,
              745.984
            ],
            "text": "education"
          },
          {
            "bbox": [
              494.94591,
              738.624,
              502.21098,
              745.984
            ],
            "text": "or"
          },
          {
            "bbox": [
              505.34289,
              738.624,
              531.89604,
              745.984
            ],
            "text": "training"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          748.192,
          531.88803,
          755.552
        ],
        "id": "pdf-013-line-121",
        "source_page": 13,
        "text": "receives for the purpose of his maintenance, education or train-",
        "words": [
          {
            "bbox": [
              302.12919,
              748.192,
              331.79022,
              755.552
            ],
            "text": "receives"
          },
          {
            "bbox": [
              334.32939,
              748.192,
              343.96542,
              755.552
            ],
            "text": "for"
          },
          {
            "bbox": [
              346.50459,
              748.192,
              357.78267,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              360.32184,
              748.192,
              389.75859,
              755.552
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              392.29776,
              748.192,
              399.26646,
              755.552
            ],
            "text": "of"
          },
          {
            "bbox": [
              401.80563,
              748.192,
              412.04241,
              755.552
            ],
            "text": "his"
          },
          {
            "bbox": [
              414.58158,
              748.192,
              462.80178,
              755.552
            ],
            "text": "maintenance,"
          },
          {
            "bbox": [
              465.34095,
              748.192,
              500.7051,
              755.552
            ],
            "text": "education"
          },
          {
            "bbox": [
              503.24427,
              748.192,
              510.50934,
              755.552
            ],
            "text": "or"
          },
          {
            "bbox": [
              513.04851,
              748.192,
              531.88803,
              755.552
            ],
            "text": "train-"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          757.76,
          531.88002,
          765.12
        ],
        "id": "pdf-013-line-123",
        "source_page": 13,
        "text": "ing shall not be taxed in that State, provided that such payments",
        "words": [
          {
            "bbox": [
              302.12118,
              757.76,
              312.9507,
              765.12
            ],
            "text": "ing"
          },
          {
            "bbox": [
              315.06534,
              757.76,
              331.38171,
              765.12
            ],
            "text": "shall"
          },
          {
            "bbox": [
              333.49635,
              757.76,
              345.0708,
              765.12
            ],
            "text": "not"
          },
          {
            "bbox": [
              347.18544,
              757.76,
              356.23674,
              765.12
            ],
            "text": "be"
          },
          {
            "bbox": [
              358.35138,
              757.76,
              378.37638,
              765.12
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              380.40291,
              757.76,
              386.63469,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              388.74933,
              757.76,
              402.55056,
              765.12
            ],
            "text": "that"
          },
          {
            "bbox": [
              404.6652,
              757.76,
              425.7315,
              765.12
            ],
            "text": "State,"
          },
          {
            "bbox": [
              427.84614,
              757.76,
              459.44559,
              765.12
            ],
            "text": "provided"
          },
          {
            "bbox": [
              461.56023,
              757.76,
              475.36146,
              765.12
            ],
            "text": "that"
          },
          {
            "bbox": [
              477.4761,
              757.76,
              494.60148,
              765.12
            ],
            "text": "such"
          },
          {
            "bbox": [
              496.71612,
              757.76,
              531.88002,
              765.12
            ],
            "text": "payments"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          767.328,
          436.28868,
          774.688
        ],
        "id": "pdf-013-line-125",
        "source_page": 13,
        "text": "arise from sources outside that State.",
        "words": [
          {
            "bbox": [
              302.11317,
              767.328,
              319.16646,
              774.688
            ],
            "text": "arise"
          },
          {
            "bbox": [
              321.39324,
              767.328,
              337.8618,
              774.688
            ],
            "text": "from"
          },
          {
            "bbox": [
              340.08057,
              767.328,
              368.41194,
              774.688
            ],
            "text": "sources"
          },
          {
            "bbox": [
              370.63872,
              767.328,
              396.96759,
              774.688
            ],
            "text": "outside"
          },
          {
            "bbox": [
              399.19437,
              767.328,
              412.9956,
              774.688
            ],
            "text": "that"
          },
          {
            "bbox": [
              415.22238,
              767.328,
              436.28868,
              774.688
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          79.96,
          438.69894,
          87.344
        ],
        "id": "pdf-014-line-004",
        "source_page": 14,
        "text": "Article 21",
        "words": [
          {
            "bbox": [
              402.90374,
              79.96,
              427.59284,
              87.344
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              79.96,
              438.69894,
              87.344
            ],
            "text": "21"
          }
        ]
      },
      {
        "bbox": [
          394.76992,
          93.768,
          446.84075,
          101.152
        ],
        "id": "pdf-014-line-006",
        "source_page": 14,
        "text": "Other Income",
        "words": [
          {
            "bbox": [
              394.76992,
              93.768,
              416.23106,
              101.152
            ],
            "text": "Other"
          },
          {
            "bbox": [
              418.45228,
              93.768,
              446.84075,
              101.152
            ],
            "text": "Income"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          107.576,
          535.48181,
          114.936
        ],
        "id": "pdf-014-line-008",
        "source_page": 14,
        "text": "(1) Items of income of a resident of a Contracting State, wher-",
        "words": [
          {
            "bbox": [
              314.61424,
              107.576,
              323.1955,
              114.936
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.44868,
              107.576,
              345.13604,
              114.936
            ],
            "text": "Items"
          },
          {
            "bbox": [
              347.38922,
              107.576,
              354.34052,
              114.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              356.5937,
              107.576,
              382.79291,
              114.936
            ],
            "text": "income"
          },
          {
            "bbox": [
              385.04609,
              107.576,
              391.99739,
              114.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              394.25057,
              107.576,
              398.5412,
              114.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              400.79438,
              107.576,
              429.50245,
              114.936
            ],
            "text": "resident"
          },
          {
            "bbox": [
              431.75563,
              107.576,
              438.70693,
              114.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              440.96011,
              107.576,
              445.25074,
              114.936
            ],
            "text": "a"
          },
          {
            "bbox": [
              447.50392,
              107.576,
              489.40348,
              114.936
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              491.65666,
              107.576,
              512.67036,
              114.936
            ],
            "text": "State,"
          },
          {
            "bbox": [
              514.92354,
              107.576,
              535.48181,
              114.936
            ],
            "text": "wher-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          117.144,
          535.47382,
          124.504
        ],
        "id": "pdf-014-line-010",
        "source_page": 14,
        "text": "ever arising, not dealt with in the foregoing Articles of this Con-",
        "words": [
          {
            "bbox": [
              306.10489,
              117.144,
              321.34182,
              124.504
            ],
            "text": "ever"
          },
          {
            "bbox": [
              323.97852,
              117.144,
              349.7223,
              124.504
            ],
            "text": "arising,"
          },
          {
            "bbox": [
              352.36699,
              117.144,
              363.91254,
              124.504
            ],
            "text": "not"
          },
          {
            "bbox": [
              366.54924,
              117.144,
              384.1592,
              124.504
            ],
            "text": "dealt"
          },
          {
            "bbox": [
              386.7959,
              117.144,
              401.58539,
              124.504
            ],
            "text": "with"
          },
          {
            "bbox": [
              404.22209,
              117.144,
              410.43831,
              124.504
            ],
            "text": "in"
          },
          {
            "bbox": [
              413.07501,
              117.144,
              424.32493,
              124.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              426.96163,
              117.144,
              460.83923,
              124.504
            ],
            "text": "foregoing"
          },
          {
            "bbox": [
              463.4999,
              117.144,
              489.97876,
              124.504
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              492.61546,
              117.144,
              499.56676,
              124.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              502.20346,
              117.144,
              514.93153,
              124.504
            ],
            "text": "this"
          },
          {
            "bbox": [
              517.56823,
              117.144,
              535.47382,
              124.504
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          126.712,
          454.84673,
          134.072
        ],
        "id": "pdf-014-line-012",
        "source_page": 14,
        "text": "vention shall be taxable only in that State.",
        "words": [
          {
            "bbox": [
              306.0969,
              126.712,
              332.1443,
              134.072
            ],
            "text": "vention"
          },
          {
            "bbox": [
              334.36552,
              126.712,
              350.65713,
              134.072
            ],
            "text": "shall"
          },
          {
            "bbox": [
              352.87835,
              126.712,
              361.90705,
              134.072
            ],
            "text": "be"
          },
          {
            "bbox": [
              364.12827,
              126.712,
              390.16768,
              134.072
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              392.3889,
              126.712,
              407.18638,
              134.072
            ],
            "text": "only"
          },
          {
            "bbox": [
              409.4076,
              126.712,
              415.62382,
              134.072
            ],
            "text": "in"
          },
          {
            "bbox": [
              417.84504,
              126.712,
              431.61181,
              134.072
            ],
            "text": "that"
          },
          {
            "bbox": [
              433.83303,
              126.712,
              454.84673,
              134.072
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          150.088,
          535.49779,
          157.448
        ],
        "id": "pdf-014-line-015",
        "source_page": 14,
        "text": "(2) The provisions of paragraph 1 shall not apply to income,",
        "words": [
          {
            "bbox": [
              314.60625,
              150.088,
              323.18751,
              157.448
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.33557,
              150.088,
              339.6549,
              157.448
            ],
            "text": "The"
          },
          {
            "bbox": [
              342.80296,
              150.088,
              379.34922,
              157.448
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              382.49728,
              150.088,
              389.44858,
              157.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              392.59664,
              150.088,
              429.29471,
              157.448
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              432.44277,
              150.088,
              436.88521,
              157.448
            ],
            "text": "1"
          },
          {
            "bbox": [
              440.02528,
              150.088,
              456.30091,
              157.448
            ],
            "text": "shall"
          },
          {
            "bbox": [
              459.44897,
              150.088,
              470.99452,
              157.448
            ],
            "text": "not"
          },
          {
            "bbox": [
              474.14258,
              150.088,
              493.67813,
              157.448
            ],
            "text": "apply"
          },
          {
            "bbox": [
              496.82619,
              150.088,
              503.9293,
              157.448
            ],
            "text": "to"
          },
          {
            "bbox": [
              507.07736,
              150.088,
              535.49779,
              157.448
            ],
            "text": "income,"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          159.656,
          535.49779,
          167.016
        ],
        "id": "pdf-014-line-017",
        "source_page": 14,
        "text": "other than income from immovable property, if the recipient of",
        "words": [
          {
            "bbox": [
              306.12087,
              159.656,
              324.61772,
              167.016
            ],
            "text": "other"
          },
          {
            "bbox": [
              327.72583,
              159.656,
              343.4102,
              167.016
            ],
            "text": "than"
          },
          {
            "bbox": [
              346.51831,
              159.656,
              372.71752,
              167.016
            ],
            "text": "income"
          },
          {
            "bbox": [
              375.82563,
              159.656,
              392.25307,
              167.016
            ],
            "text": "from"
          },
          {
            "bbox": [
              395.36118,
              159.656,
              434.44027,
              167.016
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              437.54838,
              159.656,
              469.94783,
              167.016
            ],
            "text": "property,"
          },
          {
            "bbox": [
              473.05594,
              159.656,
              477.19476,
              167.016
            ],
            "text": "if"
          },
          {
            "bbox": [
              480.30287,
              159.656,
              491.55279,
              167.016
            ],
            "text": "the"
          },
          {
            "bbox": [
              494.6609,
              159.656,
              525.43838,
              167.016
            ],
            "text": "recipient"
          },
          {
            "bbox": [
              528.54649,
              159.656,
              535.49779,
              167.016
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          169.224,
          535.48181,
          176.584
        ],
        "id": "pdf-014-line-019",
        "source_page": 14,
        "text": "such income, being a resident of a Contracting State, carries on",
        "words": [
          {
            "bbox": [
              306.12087,
              169.224,
              323.29138,
              176.584
            ],
            "text": "such"
          },
          {
            "bbox": [
              325.6724,
              169.224,
              354.08484,
              176.584
            ],
            "text": "income,"
          },
          {
            "bbox": [
              356.46586,
              169.224,
              376.29704,
              176.584
            ],
            "text": "being"
          },
          {
            "bbox": [
              378.67806,
              169.224,
              382.96869,
              176.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              385.34971,
              169.224,
              414.05778,
              176.584
            ],
            "text": "resident"
          },
          {
            "bbox": [
              416.4388,
              169.224,
              423.3901,
              176.584
            ],
            "text": "of"
          },
          {
            "bbox": [
              425.77112,
              169.224,
              430.06175,
              176.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              432.44277,
              169.224,
              474.33434,
              176.584
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              476.71536,
              169.224,
              497.72906,
              176.584
            ],
            "text": "State,"
          },
          {
            "bbox": [
              500.11008,
              169.224,
              524.07209,
              176.584
            ],
            "text": "carries"
          },
          {
            "bbox": [
              526.45311,
              169.224,
              535.48181,
              176.584
            ],
            "text": "on"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          178.792,
          535.4898,
          186.152
        ],
        "id": "pdf-014-line-021",
        "source_page": 14,
        "text": "business in the other Contracting State through a permanent",
        "words": [
          {
            "bbox": [
              306.10489,
              178.792,
              337.77725,
              186.152
            ],
            "text": "business"
          },
          {
            "bbox": [
              341.60446,
              178.792,
              347.82068,
              186.152
            ],
            "text": "in"
          },
          {
            "bbox": [
              351.64789,
              178.792,
              362.9058,
              186.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.73301,
              178.792,
              385.22986,
              186.152
            ],
            "text": "other"
          },
          {
            "bbox": [
              389.05707,
              178.792,
              430.93266,
              186.152
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              434.75987,
              178.792,
              453.55235,
              186.152
            ],
            "text": "State"
          },
          {
            "bbox": [
              457.37956,
              178.792,
              485.05692,
              186.152
            ],
            "text": "through"
          },
          {
            "bbox": [
              488.88413,
              178.792,
              493.17476,
              186.152
            ],
            "text": "a"
          },
          {
            "bbox": [
              497.00197,
              178.792,
              535.4898,
              186.152
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          188.36,
          535.4898,
          195.72
        ],
        "id": "pdf-014-line-023",
        "source_page": 14,
        "text": "establishment situated therein, or performs in that other State",
        "words": [
          {
            "bbox": [
              306.11288,
              188.36,
              355.99445,
              195.72
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              359.45412,
              188.36,
              388.01837,
              195.72
            ],
            "text": "situated"
          },
          {
            "bbox": [
              391.47804,
              188.36,
              418.1167,
              195.72
            ],
            "text": "therein,"
          },
          {
            "bbox": [
              421.57637,
              188.36,
              428.8233,
              195.72
            ],
            "text": "or"
          },
          {
            "bbox": [
              432.28297,
              188.36,
              464.39478,
              195.72
            ],
            "text": "performs"
          },
          {
            "bbox": [
              467.85445,
              188.36,
              474.07067,
              195.72
            ],
            "text": "in"
          },
          {
            "bbox": [
              477.53034,
              188.36,
              491.29711,
              195.72
            ],
            "text": "that"
          },
          {
            "bbox": [
              494.75678,
              188.36,
              513.23765,
              195.72
            ],
            "text": "other"
          },
          {
            "bbox": [
              516.69732,
              188.36,
              535.4898,
              195.72
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          197.928,
          535.48181,
          205.288
        ],
        "id": "pdf-014-line-025",
        "source_page": 14,
        "text": "independent personal services from a fixed base situated there-",
        "words": [
          {
            "bbox": [
              306.11288,
              197.928,
              350.81693,
              205.288
            ],
            "text": "independent"
          },
          {
            "bbox": [
              353.2379,
              197.928,
              384.01538,
              205.288
            ],
            "text": "personal"
          },
          {
            "bbox": [
              386.43635,
              197.928,
              415.73568,
              205.288
            ],
            "text": "services"
          },
          {
            "bbox": [
              418.15665,
              197.928,
              434.58409,
              205.288
            ],
            "text": "from"
          },
          {
            "bbox": [
              437.00506,
              197.928,
              441.29569,
              205.288
            ],
            "text": "a"
          },
          {
            "bbox": [
              443.71666,
              197.928,
              461.023,
              205.288
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              463.44397,
              197.928,
              480.7583,
              205.288
            ],
            "text": "base"
          },
          {
            "bbox": [
              483.17927,
              197.928,
              511.74352,
              205.288
            ],
            "text": "situated"
          },
          {
            "bbox": [
              514.17248,
              197.928,
              535.48181,
              205.288
            ],
            "text": "there-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          207.496,
          535.4898,
          214.856
        ],
        "id": "pdf-014-line-027",
        "source_page": 14,
        "text": "in, and the right or property in respect of which the income is",
        "words": [
          {
            "bbox": [
              306.10489,
              207.496,
              314.54233,
              214.856
            ],
            "text": "in,"
          },
          {
            "bbox": [
              317.7623,
              207.496,
              331.23344,
              214.856
            ],
            "text": "and"
          },
          {
            "bbox": [
              334.45341,
              207.496,
              345.70333,
              214.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              348.9233,
              207.496,
              364.9033,
              214.856
            ],
            "text": "right"
          },
          {
            "bbox": [
              368.12327,
              207.496,
              375.3702,
              214.856
            ],
            "text": "or"
          },
          {
            "bbox": [
              378.59017,
              207.496,
              408.77639,
              214.856
            ],
            "text": "property"
          },
          {
            "bbox": [
              411.99636,
              207.496,
              418.21258,
              214.856
            ],
            "text": "in"
          },
          {
            "bbox": [
              421.43255,
              207.496,
              448.21503,
              214.856
            ],
            "text": "respect"
          },
          {
            "bbox": [
              451.435,
              207.496,
              458.3863,
              214.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              461.60627,
              207.496,
              482.61198,
              214.856
            ],
            "text": "which"
          },
          {
            "bbox": [
              485.83195,
              207.496,
              497.08187,
              214.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              500.30184,
              207.496,
              526.50105,
              214.856
            ],
            "text": "income"
          },
          {
            "bbox": [
              529.72102,
              207.496,
              535.4898,
              214.856
            ],
            "text": "is"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          217.064,
          535.4898,
          224.424
        ],
        "id": "pdf-014-line-029",
        "source_page": 14,
        "text": "paid is effectively connected with such permanent establishment",
        "words": [
          {
            "bbox": [
              306.11288,
              217.064,
              321.65343,
              224.424
            ],
            "text": "paid"
          },
          {
            "bbox": [
              323.64294,
              217.064,
              329.41172,
              224.424
            ],
            "text": "is"
          },
          {
            "bbox": [
              331.40123,
              217.064,
              367.34824,
              224.424
            ],
            "text": "effectively"
          },
          {
            "bbox": [
              369.33775,
              217.064,
              407.22633,
              224.424
            ],
            "text": "connected"
          },
          {
            "bbox": [
              409.19986,
              217.064,
              423.98935,
              224.424
            ],
            "text": "with"
          },
          {
            "bbox": [
              425.97886,
              217.064,
              443.14937,
              224.424
            ],
            "text": "such"
          },
          {
            "bbox": [
              445.13888,
              217.064,
              483.62671,
              224.424
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              485.61622,
              217.064,
              535.4898,
              224.424
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          226.632,
          535.48181,
          233.992
        ],
        "id": "pdf-014-line-031",
        "source_page": 14,
        "text": "or fixed base. In such case the provisions of Article 7 or Arti-",
        "words": [
          {
            "bbox": [
              306.11288,
              226.632,
              313.35981,
              233.992
            ],
            "text": "or"
          },
          {
            "bbox": [
              316.73958,
              226.632,
              334.04592,
              233.992
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              337.42569,
              226.632,
              356.96124,
              233.992
            ],
            "text": "base."
          },
          {
            "bbox": [
              360.34101,
              226.632,
              366.85286,
              233.992
            ],
            "text": "In"
          },
          {
            "bbox": [
              370.23263,
              226.632,
              387.40314,
              233.992
            ],
            "text": "such"
          },
          {
            "bbox": [
              390.78291,
              226.632,
              407.6498,
              233.992
            ],
            "text": "case"
          },
          {
            "bbox": [
              411.02957,
              226.632,
              422.27949,
              233.992
            ],
            "text": "the"
          },
          {
            "bbox": [
              425.67524,
              226.632,
              462.2215,
              233.992
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              465.60127,
              226.632,
              472.55257,
              233.992
            ],
            "text": "of"
          },
          {
            "bbox": [
              475.93234,
              226.632,
              498.4162,
              233.992
            ],
            "text": "Article"
          },
          {
            "bbox": [
              501.79597,
              226.632,
              506.23841,
              233.992
            ],
            "text": "7"
          },
          {
            "bbox": [
              509.61818,
              226.632,
              516.86511,
              233.992
            ],
            "text": "or"
          },
          {
            "bbox": [
              520.24488,
              226.632,
              535.48181,
              233.992
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          236.2,
          446.12165,
          243.56
        ],
        "id": "pdf-014-line-032",
        "source_page": 14,
        "text": "cle 14, as the case may be, shall apply.",
        "words": [
          {
            "bbox": [
              306.10489,
              236.2,
              316.46792,
              243.56
            ],
            "text": "cle"
          },
          {
            "bbox": [
              318.68914,
              236.2,
              329.79524,
              243.56
            ],
            "text": "14,"
          },
          {
            "bbox": [
              332.01646,
              236.2,
              340.30209,
              243.56
            ],
            "text": "as"
          },
          {
            "bbox": [
              342.52331,
              236.2,
              353.77323,
              243.56
            ],
            "text": "the"
          },
          {
            "bbox": [
              355.99445,
              236.2,
              372.86134,
              243.56
            ],
            "text": "case"
          },
          {
            "bbox": [
              375.08256,
              236.2,
              390.18366,
              243.56
            ],
            "text": "may"
          },
          {
            "bbox": [
              392.40488,
              236.2,
              403.6548,
              243.56
            ],
            "text": "be,"
          },
          {
            "bbox": [
              405.87602,
              236.2,
              422.15165,
              243.56
            ],
            "text": "shall"
          },
          {
            "bbox": [
              424.37287,
              236.2,
              446.12165,
              243.56
            ],
            "text": "apply."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          258.256,
          438.69894,
          265.64
        ],
        "id": "pdf-014-line-034",
        "source_page": 14,
        "text": "Article 22",
        "words": [
          {
            "bbox": [
              402.90374,
              258.256,
              427.59284,
              265.64
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              258.256,
              438.69894,
              265.64
            ],
            "text": "22"
          }
        ]
      },
      {
        "bbox": [
          407.34618,
          272.064,
          434.2565,
          279.448
        ],
        "id": "pdf-014-line-036",
        "source_page": 14,
        "text": "Capital",
        "words": [
          {
            "bbox": [
              407.34618,
              272.064,
              434.2565,
              279.448
            ],
            "text": "Capital"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          287.536,
          535.49779,
          294.904
        ],
        "id": "pdf-014-line-038",
        "source_page": 14,
        "text": "(1) Capital represented by immovable property, owned by a",
        "words": [
          {
            "bbox": [
              314.60625,
              287.544,
              323.18751,
              294.904
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.5513,
              287.544,
              351.70382,
              294.904
            ],
            "text": "Capital"
          },
          {
            "bbox": [
              355.05962,
              287.536,
              397.97391,
              294.896
            ],
            "text": "represented"
          },
          {
            "bbox": [
              401.3377,
              287.536,
              410.07077,
              294.896
            ],
            "text": "by"
          },
          {
            "bbox": [
              413.43456,
              287.536,
              452.51365,
              294.896
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              455.87744,
              287.536,
              488.2689,
              294.896
            ],
            "text": "property,"
          },
          {
            "bbox": [
              491.63269,
              287.536,
              515.74651,
              294.896
            ],
            "text": "owned"
          },
          {
            "bbox": [
              519.1103,
              287.536,
              527.84337,
              294.896
            ],
            "text": "by"
          },
          {
            "bbox": [
              531.20716,
              287.536,
              535.49779,
              294.896
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          297.104,
          535.48181,
          304.464
        ],
        "id": "pdf-014-line-040",
        "source_page": 14,
        "text": "resident of a Contracting State and situated in the other Con-",
        "words": [
          {
            "bbox": [
              306.12087,
              297.104,
              334.82894,
              304.464
            ],
            "text": "resident"
          },
          {
            "bbox": [
              338.11283,
              297.104,
              345.06413,
              304.464
            ],
            "text": "of"
          },
          {
            "bbox": [
              348.34802,
              297.104,
              352.63865,
              304.464
            ],
            "text": "a"
          },
          {
            "bbox": [
              355.92254,
              297.104,
              397.79014,
              304.464
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              401.07403,
              297.104,
              419.86651,
              304.464
            ],
            "text": "State"
          },
          {
            "bbox": [
              423.1504,
              297.104,
              436.62154,
              304.464
            ],
            "text": "and"
          },
          {
            "bbox": [
              439.90543,
              297.104,
              468.46968,
              304.464
            ],
            "text": "situated"
          },
          {
            "bbox": [
              471.75357,
              297.104,
              477.96979,
              304.464
            ],
            "text": "in"
          },
          {
            "bbox": [
              481.25368,
              297.104,
              492.5036,
              304.464
            ],
            "text": "the"
          },
          {
            "bbox": [
              495.78749,
              297.104,
              514.29233,
              304.464
            ],
            "text": "other"
          },
          {
            "bbox": [
              517.57622,
              297.104,
              535.48181,
              304.464
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          306.672,
          473.35157,
          314.032
        ],
        "id": "pdf-014-line-042",
        "source_page": 14,
        "text": "tracting State may be taxed in that other State.",
        "words": [
          {
            "bbox": [
              306.10489,
              306.672,
              333.183,
              314.032
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              335.40422,
              306.672,
              354.1967,
              314.032
            ],
            "text": "State"
          },
          {
            "bbox": [
              356.41792,
              306.672,
              371.51902,
              314.032
            ],
            "text": "may"
          },
          {
            "bbox": [
              373.74024,
              306.672,
              382.76894,
              314.032
            ],
            "text": "be"
          },
          {
            "bbox": [
              384.99016,
              306.672,
              404.97315,
              314.032
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              407.19437,
              306.672,
              413.41059,
              314.032
            ],
            "text": "in"
          },
          {
            "bbox": [
              415.63181,
              306.672,
              429.39858,
              314.032
            ],
            "text": "that"
          },
          {
            "bbox": [
              431.6198,
              306.672,
              450.11665,
              314.032
            ],
            "text": "other"
          },
          {
            "bbox": [
              452.33787,
              306.672,
              473.35157,
              314.032
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          320.48,
          535.49779,
          327.84
        ],
        "id": "pdf-014-line-044",
        "source_page": 14,
        "text": "(2) Capital represented by movable property forming part of",
        "words": [
          {
            "bbox": [
              314.61424,
              320.48,
              323.1955,
              327.84
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.50336,
              320.48,
              351.64789,
              327.84
            ],
            "text": "Capital"
          },
          {
            "bbox": [
              354.95575,
              320.48,
              397.87004,
              327.84
            ],
            "text": "represented"
          },
          {
            "bbox": [
              401.1779,
              320.48,
              409.91097,
              327.84
            ],
            "text": "by"
          },
          {
            "bbox": [
              413.21883,
              320.48,
              443.70867,
              327.84
            ],
            "text": "movable"
          },
          {
            "bbox": [
              447.01653,
              320.48,
              477.18677,
              327.84
            ],
            "text": "property"
          },
          {
            "bbox": [
              480.49463,
              320.48,
              507.72455,
              327.84
            ],
            "text": "forming"
          },
          {
            "bbox": [
              511.03241,
              320.48,
              525.23863,
              327.84
            ],
            "text": "part"
          },
          {
            "bbox": [
              528.54649,
              320.48,
              535.49779,
              327.84
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          330.048,
          535.4898,
          337.408
        ],
        "id": "pdf-014-line-046",
        "source_page": 14,
        "text": "the business property of a permanent establishment which an",
        "words": [
          {
            "bbox": [
              306.12087,
              330.048,
              317.37079,
              337.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              320.73458,
              330.048,
              352.40694,
              337.408
            ],
            "text": "business"
          },
          {
            "bbox": [
              355.77073,
              330.048,
              385.94896,
              337.408
            ],
            "text": "property"
          },
          {
            "bbox": [
              389.31275,
              330.048,
              396.26405,
              337.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              399.62784,
              330.048,
              403.91847,
              337.408
            ],
            "text": "a"
          },
          {
            "bbox": [
              407.28226,
              330.048,
              445.77009,
              337.408
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              449.13388,
              330.048,
              499.02344,
              337.408
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              502.38723,
              330.048,
              523.39294,
              337.408
            ],
            "text": "which"
          },
          {
            "bbox": [
              526.75673,
              330.048,
              535.4898,
              337.408
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          339.616,
          535.4898,
          346.976
        ],
        "id": "pdf-014-line-048",
        "source_page": 14,
        "text": "enterprise of a Contracting State has in the other Contracting",
        "words": [
          {
            "bbox": [
              306.11288,
              339.616,
              341.77225,
              346.976
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              345.23991,
              339.616,
              352.19121,
              346.976
            ],
            "text": "of"
          },
          {
            "bbox": [
              355.65887,
              339.616,
              359.9495,
              346.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              363.41716,
              339.616,
              405.30074,
              346.976
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              408.7684,
              339.616,
              427.56088,
              346.976
            ],
            "text": "State"
          },
          {
            "bbox": [
              431.02854,
              339.616,
              443.75661,
              346.976
            ],
            "text": "has"
          },
          {
            "bbox": [
              447.22427,
              339.616,
              453.44049,
              346.976
            ],
            "text": "in"
          },
          {
            "bbox": [
              456.90815,
              339.616,
              468.15807,
              346.976
            ],
            "text": "the"
          },
          {
            "bbox": [
              471.62573,
              339.616,
              490.12258,
              346.976
            ],
            "text": "other"
          },
          {
            "bbox": [
              493.59024,
              339.616,
              535.4898,
              346.976
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          349.184,
          535.4898,
          356.544
        ],
        "id": "pdf-014-line-050",
        "source_page": 14,
        "text": "State or by movable property pertaining to a fixed base available",
        "words": [
          {
            "bbox": [
              306.11288,
              349.184,
              324.90536,
              356.544
            ],
            "text": "State"
          },
          {
            "bbox": [
              327.02271,
              349.184,
              334.26964,
              356.544
            ],
            "text": "or"
          },
          {
            "bbox": [
              336.38699,
              349.184,
              345.12006,
              356.544
            ],
            "text": "by"
          },
          {
            "bbox": [
              347.23741,
              349.184,
              377.72725,
              356.544
            ],
            "text": "movable"
          },
          {
            "bbox": [
              379.8446,
              349.184,
              410.03082,
              356.544
            ],
            "text": "property"
          },
          {
            "bbox": [
              412.14817,
              349.184,
              447.66372,
              356.544
            ],
            "text": "pertaining"
          },
          {
            "bbox": [
              449.78107,
              349.184,
              456.88418,
              356.544
            ],
            "text": "to"
          },
          {
            "bbox": [
              459.00153,
              349.184,
              463.29216,
              356.544
            ],
            "text": "a"
          },
          {
            "bbox": [
              465.40951,
              349.184,
              482.71585,
              356.544
            ],
            "text": "fixed"
          },
          {
            "bbox": [
              484.8332,
              349.184,
              502.14753,
              356.544
            ],
            "text": "base"
          },
          {
            "bbox": [
              504.26488,
              349.184,
              535.4898,
              356.544
            ],
            "text": "available"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          358.752,
          535.4898,
          366.112
        ],
        "id": "pdf-014-line-052",
        "source_page": 14,
        "text": "to a resident of a Contracting State in the other Contracting State",
        "words": [
          {
            "bbox": [
              306.11288,
              358.752,
              313.21599,
              366.112
            ],
            "text": "to"
          },
          {
            "bbox": [
              315.10163,
              358.752,
              319.39226,
              366.112
            ],
            "text": "a"
          },
          {
            "bbox": [
              321.2779,
              358.752,
              349.98597,
              366.112
            ],
            "text": "resident"
          },
          {
            "bbox": [
              351.87161,
              358.752,
              358.82291,
              366.112
            ],
            "text": "of"
          },
          {
            "bbox": [
              360.70855,
              358.752,
              364.99918,
              366.112
            ],
            "text": "a"
          },
          {
            "bbox": [
              366.88482,
              358.752,
              408.75242,
              366.112
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              410.63806,
              358.752,
              429.43054,
              366.112
            ],
            "text": "State"
          },
          {
            "bbox": [
              431.31618,
              358.752,
              437.5324,
              366.112
            ],
            "text": "in"
          },
          {
            "bbox": [
              439.41804,
              358.752,
              450.66796,
              366.112
            ],
            "text": "the"
          },
          {
            "bbox": [
              452.5536,
              358.752,
              471.05045,
              366.112
            ],
            "text": "other"
          },
          {
            "bbox": [
              472.93609,
              358.752,
              514.81168,
              366.112
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.69732,
              358.752,
              535.4898,
              366.112
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          368.32,
          535.48181,
          375.68
        ],
        "id": "pdf-014-line-054",
        "source_page": 14,
        "text": "for the purpose of performing independent personal services",
        "words": [
          {
            "bbox": [
              306.11288,
              368.32,
              315.72485,
              375.68
            ],
            "text": "for"
          },
          {
            "bbox": [
              319.78377,
              368.32,
              331.03369,
              375.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              335.09261,
              368.32,
              364.54375,
              375.68
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              368.60267,
              368.32,
              375.55397,
              375.68
            ],
            "text": "of"
          },
          {
            "bbox": [
              379.61289,
              368.32,
              418.53218,
              375.68
            ],
            "text": "performing"
          },
          {
            "bbox": [
              422.5911,
              368.32,
              467.29515,
              375.68
            ],
            "text": "independent"
          },
          {
            "bbox": [
              471.35407,
              368.32,
              502.13155,
              375.68
            ],
            "text": "personal"
          },
          {
            "bbox": [
              506.19047,
              368.32,
              535.48181,
              375.68
            ],
            "text": "services"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          377.888,
          423.03854,
          385.248
        ],
        "id": "pdf-014-line-056",
        "source_page": 14,
        "text": "may be taxed in that other State.",
        "words": [
          {
            "bbox": [
              306.10489,
              377.888,
              321.21398,
              385.248
            ],
            "text": "may"
          },
          {
            "bbox": [
              323.4352,
              377.888,
              332.4639,
              385.248
            ],
            "text": "be"
          },
          {
            "bbox": [
              334.68512,
              377.888,
              354.66012,
              385.248
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              356.88134,
              377.888,
              363.09756,
              385.248
            ],
            "text": "in"
          },
          {
            "bbox": [
              365.31878,
              377.888,
              379.08555,
              385.248
            ],
            "text": "that"
          },
          {
            "bbox": [
              381.30677,
              377.888,
              399.80362,
              385.248
            ],
            "text": "other"
          },
          {
            "bbox": [
              402.02484,
              377.888,
              423.03854,
              385.248
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          391.696,
          535.49779,
          399.056
        ],
        "id": "pdf-014-line-058",
        "source_page": 14,
        "text": "(3) Capital represented by ships and aircraft operated in inter-",
        "words": [
          {
            "bbox": [
              314.61424,
              391.696,
              323.18751,
              399.056
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              325.53657,
              391.696,
              350.68909,
              399.056
            ],
            "text": "Capital"
          },
          {
            "bbox": [
              353.03815,
              391.696,
              395.95244,
              399.056
            ],
            "text": "represented"
          },
          {
            "bbox": [
              398.3015,
              391.696,
              407.03457,
              399.056
            ],
            "text": "by"
          },
          {
            "bbox": [
              409.38363,
              391.696,
              428.32792,
              399.056
            ],
            "text": "ships"
          },
          {
            "bbox": [
              430.67698,
              391.696,
              444.13214,
              399.056
            ],
            "text": "and"
          },
          {
            "bbox": [
              446.4812,
              391.696,
              471.3301,
              399.056
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              473.67916,
              391.696,
              505.79097,
              399.056
            ],
            "text": "operated"
          },
          {
            "bbox": [
              508.14003,
              391.696,
              514.35625,
              399.056
            ],
            "text": "in"
          },
          {
            "bbox": [
              516.70531,
              391.696,
              535.49779,
              399.056
            ],
            "text": "inter-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          401.264,
          535.49779,
          408.624
        ],
        "id": "pdf-014-line-060",
        "source_page": 14,
        "text": "national traffic, and by boats engaged in inland waterways trans-",
        "words": [
          {
            "bbox": [
              306.12087,
              401.264,
              334.22969,
              408.624
            ],
            "text": "national"
          },
          {
            "bbox": [
              336.27513,
              401.264,
              358.75899,
              408.624
            ],
            "text": "traffic,"
          },
          {
            "bbox": [
              360.80443,
              401.264,
              374.27557,
              408.624
            ],
            "text": "and"
          },
          {
            "bbox": [
              376.32101,
              401.264,
              385.05408,
              408.624
            ],
            "text": "by"
          },
          {
            "bbox": [
              387.09952,
              401.264,
              407.22633,
              408.624
            ],
            "text": "boats"
          },
          {
            "bbox": [
              409.27177,
              401.264,
              440.47272,
              408.624
            ],
            "text": "engaged"
          },
          {
            "bbox": [
              442.51816,
              401.264,
              448.73438,
              408.624
            ],
            "text": "in"
          },
          {
            "bbox": [
              450.77982,
              401.264,
              472.24096,
              408.624
            ],
            "text": "inland"
          },
          {
            "bbox": [
              474.2864,
              401.264,
              512.43865,
              408.624
            ],
            "text": "waterways"
          },
          {
            "bbox": [
              514.48409,
              401.264,
              535.49779,
              408.624
            ],
            "text": "trans-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          410.832,
          535.4898,
          418.192
        ],
        "id": "pdf-014-line-062",
        "source_page": 14,
        "text": "port, and by movable property pertaining to the operation of such",
        "words": [
          {
            "bbox": [
              306.12087,
              410.832,
              322.83595,
              418.192
            ],
            "text": "port,"
          },
          {
            "bbox": [
              324.62571,
              410.832,
              338.09685,
              418.192
            ],
            "text": "and"
          },
          {
            "bbox": [
              339.88661,
              410.832,
              348.61968,
              418.192
            ],
            "text": "by"
          },
          {
            "bbox": [
              350.40944,
              410.832,
              380.89928,
              418.192
            ],
            "text": "movable"
          },
          {
            "bbox": [
              382.68904,
              410.832,
              412.87526,
              418.192
            ],
            "text": "property"
          },
          {
            "bbox": [
              414.66502,
              410.832,
              450.18057,
              418.192
            ],
            "text": "pertaining"
          },
          {
            "bbox": [
              451.97033,
              410.832,
              459.07344,
              418.192
            ],
            "text": "to"
          },
          {
            "bbox": [
              460.8632,
              410.832,
              472.11312,
              418.192
            ],
            "text": "the"
          },
          {
            "bbox": [
              473.90288,
              410.832,
              507.78847,
              418.192
            ],
            "text": "operation"
          },
          {
            "bbox": [
              509.57823,
              410.832,
              516.52953,
              418.192
            ],
            "text": "of"
          },
          {
            "bbox": [
              518.31929,
              410.832,
              535.4898,
              418.192
            ],
            "text": "such"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          420.4,
          535.49779,
          427.76
        ],
        "id": "pdf-014-line-064",
        "source_page": 14,
        "text": "ships and aircraft and boats, shall be taxable only in the Con-",
        "words": [
          {
            "bbox": [
              306.11288,
              420.4,
              325.05717,
              427.76
            ],
            "text": "ships"
          },
          {
            "bbox": [
              328.22121,
              420.4,
              341.69235,
              427.76
            ],
            "text": "and"
          },
          {
            "bbox": [
              344.85639,
              420.4,
              369.70529,
              427.76
            ],
            "text": "aircraft"
          },
          {
            "bbox": [
              372.86933,
              420.4,
              386.34047,
              427.76
            ],
            "text": "and"
          },
          {
            "bbox": [
              389.50451,
              420.4,
              411.85254,
              427.76
            ],
            "text": "boats,"
          },
          {
            "bbox": [
              415.01658,
              420.4,
              431.29221,
              427.76
            ],
            "text": "shall"
          },
          {
            "bbox": [
              434.45625,
              420.4,
              443.48495,
              427.76
            ],
            "text": "be"
          },
          {
            "bbox": [
              446.63301,
              420.4,
              472.67242,
              427.76
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              475.83646,
              420.4,
              490.63394,
              427.76
            ],
            "text": "only"
          },
          {
            "bbox": [
              493.79798,
              420.4,
              500.0142,
              427.76
            ],
            "text": "in"
          },
          {
            "bbox": [
              503.17824,
              420.4,
              514.42816,
              427.76
            ],
            "text": "the"
          },
          {
            "bbox": [
              517.5922,
              420.4,
              535.49779,
              427.76
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          429.968,
          535.49779,
          437.328
        ],
        "id": "pdf-014-line-066",
        "source_page": 14,
        "text": "tracting State in which the place of effective management of the",
        "words": [
          {
            "bbox": [
              306.12087,
              429.968,
              333.19898,
              437.328
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              335.54804,
              429.968,
              354.34052,
              437.328
            ],
            "text": "State"
          },
          {
            "bbox": [
              356.69757,
              429.968,
              362.91379,
              437.328
            ],
            "text": "in"
          },
          {
            "bbox": [
              365.27084,
              429.968,
              386.27655,
              437.328
            ],
            "text": "which"
          },
          {
            "bbox": [
              388.6336,
              429.968,
              399.88352,
              437.328
            ],
            "text": "the"
          },
          {
            "bbox": [
              402.24057,
              429.968,
              421.62431,
              437.328
            ],
            "text": "place"
          },
          {
            "bbox": [
              423.98136,
              429.968,
              430.93266,
              437.328
            ],
            "text": "of"
          },
          {
            "bbox": [
              433.28971,
              429.968,
              463.44397,
              437.328
            ],
            "text": "effective"
          },
          {
            "bbox": [
              465.80102,
              429.968,
              512.58247,
              437.328
            ],
            "text": "management"
          },
          {
            "bbox": [
              514.93952,
              429.968,
              521.89082,
              437.328
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.24787,
              429.968,
              535.49779,
              437.328
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          439.536,
          382.76894,
          446.896
        ],
        "id": "pdf-014-line-068",
        "source_page": 14,
        "text": "enterprise is situated.",
        "words": [
          {
            "bbox": [
              306.12087,
              439.536,
              341.78024,
              446.896
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              343.99347,
              439.536,
              349.76225,
              446.896
            ],
            "text": "is"
          },
          {
            "bbox": [
              351.98347,
              439.536,
              382.76894,
              446.896
            ],
            "text": "situated."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          453.344,
          535.4898,
          460.704
        ],
        "id": "pdf-014-line-070",
        "source_page": 14,
        "text": "(4) All other elements of capital of a resident of a Contracting",
        "words": [
          {
            "bbox": [
              314.61424,
              453.344,
              323.1955,
              460.704
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              325.8322,
              453.344,
              334.55728,
              460.704
            ],
            "text": "All"
          },
          {
            "bbox": [
              337.19398,
              453.344,
              355.69083,
              460.704
            ],
            "text": "other"
          },
          {
            "bbox": [
              358.32753,
              453.344,
              390.72698,
              460.704
            ],
            "text": "elements"
          },
          {
            "bbox": [
              393.36368,
              453.344,
              400.31498,
              460.704
            ],
            "text": "of"
          },
          {
            "bbox": [
              402.95168,
              453.344,
              426.62605,
              460.704
            ],
            "text": "capital"
          },
          {
            "bbox": [
              429.26275,
              453.344,
              436.21405,
              460.704
            ],
            "text": "of"
          },
          {
            "bbox": [
              438.85075,
              453.344,
              443.14138,
              460.704
            ],
            "text": "a"
          },
          {
            "bbox": [
              445.77808,
              453.344,
              474.48615,
              460.704
            ],
            "text": "resident"
          },
          {
            "bbox": [
              477.12285,
              453.344,
              484.07415,
              460.704
            ],
            "text": "of"
          },
          {
            "bbox": [
              486.71085,
              453.344,
              491.00148,
              460.704
            ],
            "text": "a"
          },
          {
            "bbox": [
              493.61421,
              453.344,
              535.4898,
              460.704
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          462.912,
          447.59181,
          470.272
        ],
        "id": "pdf-014-line-072",
        "source_page": 14,
        "text": "State shall be taxable only in that State.",
        "words": [
          {
            "bbox": [
              306.11288,
              462.912,
              324.90536,
              470.272
            ],
            "text": "State"
          },
          {
            "bbox": [
              327.12658,
              462.912,
              343.40221,
              470.272
            ],
            "text": "shall"
          },
          {
            "bbox": [
              345.62343,
              462.912,
              354.65213,
              470.272
            ],
            "text": "be"
          },
          {
            "bbox": [
              356.87335,
              462.912,
              382.91276,
              470.272
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              385.13398,
              462.912,
              399.93146,
              470.272
            ],
            "text": "only"
          },
          {
            "bbox": [
              402.15268,
              462.912,
              408.3689,
              470.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              410.59012,
              462.912,
              424.35689,
              470.272
            ],
            "text": "that"
          },
          {
            "bbox": [
              426.57811,
              462.912,
              447.59181,
              470.272
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          492.528,
          438.69894,
          499.912
        ],
        "id": "pdf-014-line-074",
        "source_page": 14,
        "text": "Article 23",
        "words": [
          {
            "bbox": [
              402.90374,
              492.528,
              427.59284,
              499.912
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              492.528,
              438.69894,
              499.912
            ],
            "text": "23"
          }
        ]
      },
      {
        "bbox": [
          395.94445,
          506.336,
          445.65823,
          513.728
        ],
        "id": "pdf-014-line-076",
        "source_page": 14,
        "text": "Avoidance of",
        "words": [
          {
            "bbox": [
              395.94445,
              506.336,
              435.89445,
              513.72
            ],
            "text": "Avoidance"
          },
          {
            "bbox": [
              438.11567,
              506.344,
              445.65823,
              513.728
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          340.90933,
          515.912,
          500.69335,
          523.296
        ],
        "id": "pdf-014-line-079",
        "source_page": 14,
        "text": "Double Taxation in the State of Residence",
        "words": [
          {
            "bbox": [
              340.90933,
              515.912,
              367.97945,
              523.296
            ],
            "text": "Double"
          },
          {
            "bbox": [
              370.20067,
              515.912,
              403.03957,
              523.296
            ],
            "text": "Taxation"
          },
          {
            "bbox": [
              405.26079,
              515.912,
              412.06028,
              523.296
            ],
            "text": "in"
          },
          {
            "bbox": [
              414.2815,
              515.912,
              426.41831,
              523.296
            ],
            "text": "the"
          },
          {
            "bbox": [
              428.63953,
              515.912,
              448.62252,
              523.296
            ],
            "text": "State"
          },
          {
            "bbox": [
              450.84374,
              515.912,
              458.3863,
              523.296
            ],
            "text": "of"
          },
          {
            "bbox": [
              460.60752,
              515.912,
              500.69335,
              523.296
            ],
            "text": "Residence"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          531.392,
          535.4898,
          538.752
        ],
        "id": "pdf-014-line-081",
        "source_page": 14,
        "text": "(1) In the case of Romania, double taxation shall be avoided as",
        "words": [
          {
            "bbox": [
              314.61424,
              531.392,
              323.1955,
              538.752
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.16903,
              531.392,
              331.68088,
              538.752
            ],
            "text": "In"
          },
          {
            "bbox": [
              333.65441,
              531.392,
              344.90433,
              538.752
            ],
            "text": "the"
          },
          {
            "bbox": [
              346.87786,
              531.392,
              363.74475,
              538.752
            ],
            "text": "case"
          },
          {
            "bbox": [
              365.71029,
              531.392,
              372.66159,
              538.752
            ],
            "text": "of"
          },
          {
            "bbox": [
              374.63512,
              531.392,
              408.5287,
              538.752
            ],
            "text": "Romania,"
          },
          {
            "bbox": [
              410.50223,
              531.392,
              435.07148,
              538.752
            ],
            "text": "double"
          },
          {
            "bbox": [
              437.04501,
              531.392,
              465.60127,
              538.752
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              467.5748,
              531.392,
              483.85043,
              538.752
            ],
            "text": "shall"
          },
          {
            "bbox": [
              485.81597,
              531.392,
              494.84467,
              538.752
            ],
            "text": "be"
          },
          {
            "bbox": [
              496.8182,
              531.392,
              525.23064,
              538.752
            ],
            "text": "avoided"
          },
          {
            "bbox": [
              527.20417,
              531.392,
              535.4898,
              538.752
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          540.96,
          333.47064,
          548.32
        ],
        "id": "pdf-014-line-083",
        "source_page": 14,
        "text": "follows:",
        "words": [
          {
            "bbox": [
              306.11288,
              540.96,
              333.47064,
              548.32
            ],
            "text": "follows:"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          554.768,
          535.4898,
          562.128
        ],
        "id": "pdf-014-line-085",
        "source_page": 14,
        "text": "Where a resident of Romania derives income or owns capital",
        "words": [
          {
            "bbox": [
              306.11288,
              554.768,
              329.19599,
              562.128
            ],
            "text": "Where"
          },
          {
            "bbox": [
              332.83144,
              554.768,
              337.12207,
              562.128
            ],
            "text": "a"
          },
          {
            "bbox": [
              340.75752,
              554.768,
              369.46559,
              562.128
            ],
            "text": "resident"
          },
          {
            "bbox": [
              373.10104,
              554.768,
              380.05234,
              562.128
            ],
            "text": "of"
          },
          {
            "bbox": [
              383.68779,
              554.768,
              415.36015,
              562.128
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              418.9956,
              554.768,
              444.73938,
              562.128
            ],
            "text": "derives"
          },
          {
            "bbox": [
              448.37483,
              554.768,
              474.57404,
              562.128
            ],
            "text": "income"
          },
          {
            "bbox": [
              478.20949,
              554.768,
              485.46441,
              562.128
            ],
            "text": "or"
          },
          {
            "bbox": [
              489.09986,
              554.768,
              508.17998,
              562.128
            ],
            "text": "owns"
          },
          {
            "bbox": [
              511.81543,
              554.768,
              535.4898,
              562.128
            ],
            "text": "capital"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          564.336,
          535.4898,
          571.696
        ],
        "id": "pdf-014-line-087",
        "source_page": 14,
        "text": "which, in accordance with the provisions of this Convention may",
        "words": [
          {
            "bbox": [
              306.11288,
              564.336,
              329.33981,
              571.696
            ],
            "text": "which,"
          },
          {
            "bbox": [
              331.51309,
              564.336,
              337.72931,
              571.696
            ],
            "text": "in"
          },
          {
            "bbox": [
              339.90259,
              564.336,
              382.07381,
              571.696
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              384.24709,
              564.336,
              399.03658,
              571.696
            ],
            "text": "with"
          },
          {
            "bbox": [
              401.20986,
              564.336,
              412.45978,
              571.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              414.63306,
              564.336,
              451.17932,
              571.696
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              453.3526,
              564.336,
              460.3039,
              571.696
            ],
            "text": "of"
          },
          {
            "bbox": [
              462.47718,
              564.336,
              475.20525,
              571.696
            ],
            "text": "this"
          },
          {
            "bbox": [
              477.37853,
              564.336,
              518.21542,
              571.696
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              520.3887,
              564.336,
              535.4898,
              571.696
            ],
            "text": "may"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          573.904,
          535.4898,
          581.264
        ],
        "id": "pdf-014-line-089",
        "source_page": 14,
        "text": "be taxed in the Federal Republic of Germany, Romania shall",
        "words": [
          {
            "bbox": [
              306.11288,
              573.904,
              315.14158,
              581.264
            ],
            "text": "be"
          },
          {
            "bbox": [
              319.0407,
              573.904,
              339.0157,
              581.264
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              342.91482,
              573.904,
              349.13104,
              581.264
            ],
            "text": "in"
          },
          {
            "bbox": [
              353.03016,
              573.904,
              364.28008,
              581.264
            ],
            "text": "the"
          },
          {
            "bbox": [
              368.1792,
              573.904,
              394.80188,
              581.264
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              398.701,
              573.904,
              430.22155,
              581.264
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              434.12067,
              573.904,
              441.07197,
              581.264
            ],
            "text": "of"
          },
          {
            "bbox": [
              444.97109,
              573.904,
              479.75156,
              581.264
            ],
            "text": "Germany,"
          },
          {
            "bbox": [
              483.65068,
              573.904,
              515.32304,
              581.264
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              519.22216,
              573.904,
              535.4898,
              581.264
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          583.472,
          326.81497,
          590.832
        ],
        "id": "pdf-014-line-091",
        "source_page": 14,
        "text": "allow:",
        "words": [
          {
            "bbox": [
              306.11288,
              583.472,
              326.81497,
              590.832
            ],
            "text": "allow:"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          597.28,
          535.48181,
          604.64
        ],
        "id": "pdf-014-line-093",
        "source_page": 14,
        "text": "a) as a deduction from the tax on the income of that resident, an",
        "words": [
          {
            "bbox": [
              306.11288,
              597.28,
              312.47292,
              604.64
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              597.28,
              327.14256,
              604.64
            ],
            "text": "as"
          },
          {
            "bbox": [
              329.03619,
              597.28,
              333.32682,
              604.64
            ],
            "text": "a"
          },
          {
            "bbox": [
              335.22045,
              597.28,
              371.03962,
              604.64
            ],
            "text": "deduction"
          },
          {
            "bbox": [
              372.93325,
              597.28,
              389.36069,
              604.64
            ],
            "text": "from"
          },
          {
            "bbox": [
              391.25432,
              597.28,
              402.51223,
              604.64
            ],
            "text": "the"
          },
          {
            "bbox": [
              404.40586,
              597.28,
              415.35216,
              604.64
            ],
            "text": "tax"
          },
          {
            "bbox": [
              417.24579,
              597.28,
              426.27449,
              604.64
            ],
            "text": "on"
          },
          {
            "bbox": [
              428.16812,
              597.28,
              439.41804,
              604.64
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.31167,
              597.28,
              467.51088,
              604.64
            ],
            "text": "income"
          },
          {
            "bbox": [
              469.40451,
              597.28,
              476.35581,
              604.64
            ],
            "text": "of"
          },
          {
            "bbox": [
              478.24944,
              597.28,
              492.01621,
              604.64
            ],
            "text": "that"
          },
          {
            "bbox": [
              493.90984,
              597.28,
              524.85511,
              604.64
            ],
            "text": "resident,"
          },
          {
            "bbox": [
              526.74874,
              597.28,
              535.48181,
              604.64
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          606.848,
          535.48181,
          614.208
        ],
        "id": "pdf-014-line-095",
        "source_page": 14,
        "text": "amount equal to the income tax paid in the Federal Republic",
        "words": [
          {
            "bbox": [
              318.84894,
              606.848,
              345.94303,
              614.208
            ],
            "text": "amount"
          },
          {
            "bbox": [
              348.27611,
              606.848,
              367.81166,
              614.208
            ],
            "text": "equal"
          },
          {
            "bbox": [
              370.14474,
              606.848,
              377.24785,
              614.208
            ],
            "text": "to"
          },
          {
            "bbox": [
              379.58093,
              606.848,
              390.83085,
              614.208
            ],
            "text": "the"
          },
          {
            "bbox": [
              393.16393,
              606.848,
              419.36314,
              614.208
            ],
            "text": "income"
          },
          {
            "bbox": [
              421.7122,
              606.848,
              432.6585,
              614.208
            ],
            "text": "tax"
          },
          {
            "bbox": [
              434.99158,
              606.848,
              450.53213,
              614.208
            ],
            "text": "paid"
          },
          {
            "bbox": [
              452.86521,
              606.848,
              459.08143,
              614.208
            ],
            "text": "in"
          },
          {
            "bbox": [
              461.41451,
              606.848,
              472.66443,
              614.208
            ],
            "text": "the"
          },
          {
            "bbox": [
              474.99751,
              606.848,
              501.62818,
              614.208
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              503.96126,
              606.848,
              535.48181,
              614.208
            ],
            "text": "Republic"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          616.416,
          362.80992,
          623.776
        ],
        "id": "pdf-014-line-097",
        "source_page": 14,
        "text": "of Germany;",
        "words": [
          {
            "bbox": [
              318.85693,
              616.416,
              325.80823,
              623.776
            ],
            "text": "of"
          },
          {
            "bbox": [
              328.02945,
              616.416,
              362.80992,
              623.776
            ],
            "text": "Germany;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          630.224,
          535.4898,
          637.584
        ],
        "id": "pdf-014-line-099",
        "source_page": 14,
        "text": "b) as a deduction from the tax on the capital of that resident, an",
        "words": [
          {
            "bbox": [
              306.11288,
              630.224,
              312.92036,
              637.584
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              630.224,
              327.14256,
              637.584
            ],
            "text": "as"
          },
          {
            "bbox": [
              329.25192,
              630.224,
              333.54255,
              637.584
            ],
            "text": "a"
          },
          {
            "bbox": [
              335.65191,
              630.224,
              371.47108,
              637.584
            ],
            "text": "deduction"
          },
          {
            "bbox": [
              373.58044,
              630.224,
              390.00788,
              637.584
            ],
            "text": "from"
          },
          {
            "bbox": [
              392.10925,
              630.224,
              403.35917,
              637.584
            ],
            "text": "the"
          },
          {
            "bbox": [
              405.46853,
              630.224,
              416.41483,
              637.584
            ],
            "text": "tax"
          },
          {
            "bbox": [
              418.52419,
              630.224,
              427.55289,
              637.584
            ],
            "text": "on"
          },
          {
            "bbox": [
              429.66225,
              630.224,
              440.91217,
              637.584
            ],
            "text": "the"
          },
          {
            "bbox": [
              443.02153,
              630.224,
              466.6959,
              637.584
            ],
            "text": "capital"
          },
          {
            "bbox": [
              468.80526,
              630.224,
              475.75656,
              637.584
            ],
            "text": "of"
          },
          {
            "bbox": [
              477.86592,
              630.224,
              491.63269,
              637.584
            ],
            "text": "that"
          },
          {
            "bbox": [
              493.74205,
              630.224,
              524.64737,
              637.584
            ],
            "text": "resident,"
          },
          {
            "bbox": [
              526.75673,
              630.224,
              535.4898,
              637.584
            ],
            "text": "an"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          639.792,
          535.4898,
          647.152
        ],
        "id": "pdf-014-line-101",
        "source_page": 14,
        "text": "amount equal to the capital tax paid in the Federal Republic",
        "words": [
          {
            "bbox": [
              318.85693,
              639.792,
              345.95102,
              647.152
            ],
            "text": "amount"
          },
          {
            "bbox": [
              348.53978,
              639.792,
              368.07533,
              647.152
            ],
            "text": "equal"
          },
          {
            "bbox": [
              370.66409,
              639.792,
              377.7672,
              647.152
            ],
            "text": "to"
          },
          {
            "bbox": [
              380.35596,
              639.792,
              391.60588,
              647.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              394.19464,
              639.792,
              417.86102,
              647.152
            ],
            "text": "capital"
          },
          {
            "bbox": [
              420.44978,
              639.792,
              431.39608,
              647.152
            ],
            "text": "tax"
          },
          {
            "bbox": [
              433.98484,
              639.792,
              449.52539,
              647.152
            ],
            "text": "paid"
          },
          {
            "bbox": [
              452.11415,
              639.792,
              458.33037,
              647.152
            ],
            "text": "in"
          },
          {
            "bbox": [
              460.91913,
              639.792,
              472.16905,
              647.152
            ],
            "text": "the"
          },
          {
            "bbox": [
              474.75781,
              639.792,
              501.38848,
              647.152
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              503.97724,
              639.792,
              535.4898,
              647.152
            ],
            "text": "Republic"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          649.36,
          362.80992,
          656.72
        ],
        "id": "pdf-014-line-103",
        "source_page": 14,
        "text": "of Germany.",
        "words": [
          {
            "bbox": [
              318.85693,
              649.36,
              325.80823,
              656.72
            ],
            "text": "of"
          },
          {
            "bbox": [
              328.02945,
              649.36,
              362.80992,
              656.72
            ],
            "text": "Germany."
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          663.168,
          535.4898,
          670.528
        ],
        "id": "pdf-014-line-105",
        "source_page": 14,
        "text": "Such deduction in either case shall not, however, exceed that",
        "words": [
          {
            "bbox": [
              306.11288,
              663.168,
              324.46591,
              670.528
            ],
            "text": "Such"
          },
          {
            "bbox": [
              327.77377,
              663.168,
              363.59294,
              670.528
            ],
            "text": "deduction"
          },
          {
            "bbox": [
              366.9008,
              663.168,
              373.11702,
              670.528
            ],
            "text": "in"
          },
          {
            "bbox": [
              376.41689,
              663.168,
              396.39189,
              670.528
            ],
            "text": "either"
          },
          {
            "bbox": [
              399.69975,
              663.168,
              416.56664,
              670.528
            ],
            "text": "case"
          },
          {
            "bbox": [
              419.8745,
              663.168,
              436.15013,
              670.528
            ],
            "text": "shall"
          },
          {
            "bbox": [
              439.45799,
              663.168,
              453.22476,
              670.528
            ],
            "text": "not,"
          },
          {
            "bbox": [
              456.53262,
              663.168,
              489.07589,
              670.528
            ],
            "text": "however,"
          },
          {
            "bbox": [
              492.38375,
              663.168,
              518.41517,
              670.528
            ],
            "text": "exceed"
          },
          {
            "bbox": [
              521.72303,
              663.168,
              535.4898,
              670.528
            ],
            "text": "that"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          672.736,
          535.4898,
          680.096
        ],
        "id": "pdf-014-line-107",
        "source_page": 14,
        "text": "part of the income tax or capital tax, as computed before the",
        "words": [
          {
            "bbox": [
              306.11288,
              672.736,
              320.3191,
              680.096
            ],
            "text": "part"
          },
          {
            "bbox": [
              323.66691,
              672.736,
              330.61821,
              680.096
            ],
            "text": "of"
          },
          {
            "bbox": [
              333.96602,
              672.736,
              345.21594,
              680.096
            ],
            "text": "the"
          },
          {
            "bbox": [
              348.56375,
              672.736,
              374.76296,
              680.096
            ],
            "text": "income"
          },
          {
            "bbox": [
              378.11077,
              672.736,
              389.05707,
              680.096
            ],
            "text": "tax"
          },
          {
            "bbox": [
              392.41287,
              672.736,
              399.6598,
              680.096
            ],
            "text": "or"
          },
          {
            "bbox": [
              403.00761,
              672.736,
              426.68198,
              680.096
            ],
            "text": "capital"
          },
          {
            "bbox": [
              430.02979,
              672.736,
              443.19731,
              680.096
            ],
            "text": "tax,"
          },
          {
            "bbox": [
              446.54512,
              672.736,
              454.83075,
              680.096
            ],
            "text": "as"
          },
          {
            "bbox": [
              458.17856,
              672.736,
              494.59698,
              680.096
            ],
            "text": "computed"
          },
          {
            "bbox": [
              497.94479,
              672.736,
              520.89207,
              680.096
            ],
            "text": "before"
          },
          {
            "bbox": [
              524.23988,
              672.736,
              535.4898,
              680.096
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          682.304,
          535.4898,
          689.664
        ],
        "id": "pdf-014-line-109",
        "source_page": 14,
        "text": "deduction is given, which is attributable, as the case may be, to",
        "words": [
          {
            "bbox": [
              306.11288,
              682.304,
              341.93205,
              689.664
            ],
            "text": "deduction"
          },
          {
            "bbox": [
              344.39297,
              682.304,
              350.16175,
              689.664
            ],
            "text": "is"
          },
          {
            "bbox": [
              352.62267,
              682.304,
              373.932,
              689.664
            ],
            "text": "given,"
          },
          {
            "bbox": [
              376.39292,
              682.304,
              397.39863,
              689.664
            ],
            "text": "which"
          },
          {
            "bbox": [
              399.85955,
              682.304,
              405.62833,
              689.664
            ],
            "text": "is"
          },
          {
            "bbox": [
              408.08925,
              682.304,
              450.85972,
              689.664
            ],
            "text": "attributable,"
          },
          {
            "bbox": [
              453.32064,
              682.304,
              461.60627,
              689.664
            ],
            "text": "as"
          },
          {
            "bbox": [
              464.06719,
              682.304,
              475.31711,
              689.664
            ],
            "text": "the"
          },
          {
            "bbox": [
              477.77803,
              682.304,
              494.64492,
              689.664
            ],
            "text": "case"
          },
          {
            "bbox": [
              497.10584,
              682.304,
              512.20694,
              689.664
            ],
            "text": "may"
          },
          {
            "bbox": [
              514.66786,
              682.304,
              525.92577,
              689.664
            ],
            "text": "be,"
          },
          {
            "bbox": [
              528.38669,
              682.304,
              535.4898,
              689.664
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          691.872,
          535.51377,
          699.232
        ],
        "id": "pdf-014-line-111",
        "source_page": 14,
        "text": "the income or capital which may be taxed in the Federal Repub-",
        "words": [
          {
            "bbox": [
              306.11288,
              691.872,
              317.3628,
              699.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.63995,
              691.872,
              345.83916,
              699.232
            ],
            "text": "income"
          },
          {
            "bbox": [
              348.11631,
              691.872,
              355.36324,
              699.232
            ],
            "text": "or"
          },
          {
            "bbox": [
              357.64039,
              691.872,
              381.31476,
              699.232
            ],
            "text": "capital"
          },
          {
            "bbox": [
              383.59191,
              691.872,
              404.59762,
              699.232
            ],
            "text": "which"
          },
          {
            "bbox": [
              406.87477,
              691.872,
              421.95989,
              699.232
            ],
            "text": "may"
          },
          {
            "bbox": [
              424.23704,
              691.872,
              433.26574,
              699.232
            ],
            "text": "be"
          },
          {
            "bbox": [
              435.54289,
              691.872,
              455.51789,
              699.232
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              457.79504,
              691.872,
              464.01126,
              699.232
            ],
            "text": "in"
          },
          {
            "bbox": [
              466.28841,
              691.872,
              477.53833,
              699.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              479.81548,
              691.872,
              506.44615,
              699.232
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              508.7233,
              691.872,
              535.51377,
              699.232
            ],
            "text": "Repub-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          701.44,
          360.12528,
          708.8
        ],
        "id": "pdf-014-line-113",
        "source_page": 14,
        "text": "lic of Germany.",
        "words": [
          {
            "bbox": [
              306.11288,
              701.44,
              313.95107,
              708.8
            ],
            "text": "lic"
          },
          {
            "bbox": [
              316.17229,
              701.44,
              323.12359,
              708.8
            ],
            "text": "of"
          },
          {
            "bbox": [
              325.34481,
              701.44,
              360.12528,
              708.8
            ],
            "text": "Germany."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          715.248,
          535.48181,
          722.608
        ],
        "id": "pdf-014-line-115",
        "source_page": 14,
        "text": "(2) Tax shall be determined in the case of a resident of the Fed-",
        "words": [
          {
            "bbox": [
              314.61424,
              715.248,
              323.1955,
              722.608
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.05717,
              715.248,
              338.07288,
              722.608
            ],
            "text": "Tax"
          },
          {
            "bbox": [
              339.93455,
              715.248,
              356.21018,
              722.608
            ],
            "text": "shall"
          },
          {
            "bbox": [
              358.07185,
              715.248,
              367.10055,
              722.608
            ],
            "text": "be"
          },
          {
            "bbox": [
              368.96222,
              715.248,
              409.51946,
              722.608
            ],
            "text": "determined"
          },
          {
            "bbox": [
              411.38113,
              715.248,
              417.59735,
              722.608
            ],
            "text": "in"
          },
          {
            "bbox": [
              419.45902,
              715.248,
              430.70894,
              722.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              432.57061,
              715.248,
              449.4375,
              722.608
            ],
            "text": "case"
          },
          {
            "bbox": [
              451.29917,
              715.248,
              458.25047,
              722.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              460.11214,
              715.248,
              464.40277,
              722.608
            ],
            "text": "a"
          },
          {
            "bbox": [
              466.26444,
              715.248,
              494.97251,
              722.608
            ],
            "text": "resident"
          },
          {
            "bbox": [
              496.83418,
              715.248,
              503.78548,
              722.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              505.64715,
              715.248,
              516.89707,
              722.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              518.75874,
              715.248,
              535.48181,
              722.608
            ],
            "text": "Fed-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          724.816,
          436.90918,
          732.176
        ],
        "id": "pdf-014-line-117",
        "source_page": 14,
        "text": "eral Republic of Germany as follows:",
        "words": [
          {
            "bbox": [
              306.10489,
              724.816,
              319.1206,
              732.176
            ],
            "text": "eral"
          },
          {
            "bbox": [
              321.34182,
              724.816,
              352.86237,
              732.176
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              355.08359,
              724.816,
              362.03489,
              732.176
            ],
            "text": "of"
          },
          {
            "bbox": [
              364.25611,
              724.816,
              396.82335,
              732.176
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              399.04457,
              724.816,
              407.3302,
              732.176
            ],
            "text": "as"
          },
          {
            "bbox": [
              409.55142,
              724.816,
              436.90918,
              732.176
            ],
            "text": "follows:"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          738.624,
          535.48181,
          745.984
        ],
        "id": "pdf-014-line-119",
        "source_page": 14,
        "text": "a) Unless foreign tax credit is to be allowed under sub-para-",
        "words": [
          {
            "bbox": [
              306.11288,
              738.624,
              312.47292,
              745.984
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              738.624,
              343.12256,
              745.984
            ],
            "text": "Unless"
          },
          {
            "bbox": [
              346.57424,
              738.624,
              371.27932,
              745.984
            ],
            "text": "foreign"
          },
          {
            "bbox": [
              374.731,
              738.624,
              385.6773,
              745.984
            ],
            "text": "tax"
          },
          {
            "bbox": [
              389.12898,
              738.624,
              409.39961,
              745.984
            ],
            "text": "credit"
          },
          {
            "bbox": [
              412.85129,
              738.624,
              418.62007,
              745.984
            ],
            "text": "is"
          },
          {
            "bbox": [
              422.07175,
              738.624,
              429.17486,
              745.984
            ],
            "text": "to"
          },
          {
            "bbox": [
              432.62654,
              738.624,
              441.65524,
              745.984
            ],
            "text": "be"
          },
          {
            "bbox": [
              445.10692,
              738.624,
              472.61649,
              745.984
            ],
            "text": "allowed"
          },
          {
            "bbox": [
              476.06817,
              738.624,
              496.6584,
              745.984
            ],
            "text": "under"
          },
          {
            "bbox": [
              500.11008,
              738.624,
              535.48181,
              745.984
            ],
            "text": "sub-para-"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          748.192,
          535.4898,
          755.552
        ],
        "id": "pdf-014-line-121",
        "source_page": 14,
        "text": "graph b), there shall be exempted from the assessment basis",
        "words": [
          {
            "bbox": [
              318.84894,
              748.192,
              339.56701,
              755.552
            ],
            "text": "graph"
          },
          {
            "bbox": [
              341.62044,
              748.192,
              350.64914,
              755.552
            ],
            "text": "b),"
          },
          {
            "bbox": [
              352.70257,
              748.192,
              370.90379,
              755.552
            ],
            "text": "there"
          },
          {
            "bbox": [
              372.95722,
              748.192,
              389.23285,
              755.552
            ],
            "text": "shall"
          },
          {
            "bbox": [
              391.28628,
              748.192,
              400.31498,
              755.552
            ],
            "text": "be"
          },
          {
            "bbox": [
              402.36841,
              748.192,
              438.18758,
              755.552
            ],
            "text": "exempted"
          },
          {
            "bbox": [
              440.24101,
              748.192,
              456.66845,
              755.552
            ],
            "text": "from"
          },
          {
            "bbox": [
              458.72188,
              748.192,
              469.9718,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              472.02523,
              748.192,
              514.65188,
              755.552
            ],
            "text": "assessment"
          },
          {
            "bbox": [
              516.70531,
              748.192,
              535.4898,
              755.552
            ],
            "text": "basis"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          757.76,
          535.4898,
          765.12
        ],
        "id": "pdf-014-line-123",
        "source_page": 14,
        "text": "of the German tax any item of income arising in Romania and",
        "words": [
          {
            "bbox": [
              318.85693,
              757.76,
              325.80823,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              327.87764,
              757.76,
              339.12756,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              341.19697,
              757.76,
              369.76122,
              765.12
            ],
            "text": "German"
          },
          {
            "bbox": [
              371.83063,
              757.76,
              382.77693,
              765.12
            ],
            "text": "tax"
          },
          {
            "bbox": [
              384.84634,
              757.76,
              397.57441,
              765.12
            ],
            "text": "any"
          },
          {
            "bbox": [
              399.64382,
              757.76,
              415.04055,
              765.12
            ],
            "text": "item"
          },
          {
            "bbox": [
              417.10996,
              757.76,
              424.06126,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              426.13067,
              757.76,
              452.32988,
              765.12
            ],
            "text": "income"
          },
          {
            "bbox": [
              454.39929,
              757.76,
              477.92185,
              765.12
            ],
            "text": "arising"
          },
          {
            "bbox": [
              479.99126,
              757.76,
              486.20748,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              488.27689,
              757.76,
              519.94925,
              765.12
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              522.01866,
              757.76,
              535.4898,
              765.12
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          767.328,
          535.4898,
          774.688
        ],
        "id": "pdf-014-line-125",
        "source_page": 14,
        "text": "any item of capital situated within Romania which, according",
        "words": [
          {
            "bbox": [
              318.85693,
              767.328,
              331.585,
              774.688
            ],
            "text": "any"
          },
          {
            "bbox": [
              333.80622,
              767.328,
              349.20295,
              774.688
            ],
            "text": "item"
          },
          {
            "bbox": [
              351.42417,
              767.328,
              358.37547,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              360.59669,
              767.328,
              384.27106,
              774.688
            ],
            "text": "capital"
          },
          {
            "bbox": [
              386.49228,
              767.328,
              415.05653,
              774.688
            ],
            "text": "situated"
          },
          {
            "bbox": [
              417.27775,
              767.328,
              438.28346,
              774.688
            ],
            "text": "within"
          },
          {
            "bbox": [
              440.50468,
              767.328,
              472.16106,
              774.688
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              474.38228,
              767.328,
              497.60921,
              774.688
            ],
            "text": "which,"
          },
          {
            "bbox": [
              499.83043,
              767.328,
              535.4898,
              774.688
            ],
            "text": "according"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          776.896,
          481.51735,
          784.256
        ],
        "id": "pdf-014-line-127",
        "source_page": 14,
        "text": "to this Convention, may be taxed in Romania.",
        "words": [
          {
            "bbox": [
              318.85693,
              776.896,
              325.96004,
              784.256
            ],
            "text": "to"
          },
          {
            "bbox": [
              328.18126,
              776.896,
              340.90933,
              784.256
            ],
            "text": "this"
          },
          {
            "bbox": [
              343.13055,
              776.896,
              386.19665,
              784.256
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              388.41787,
              776.896,
              403.51897,
              784.256
            ],
            "text": "may"
          },
          {
            "bbox": [
              405.74019,
              776.896,
              414.76889,
              784.256
            ],
            "text": "be"
          },
          {
            "bbox": [
              416.99011,
              776.896,
              436.96511,
              784.256
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              439.18633,
              776.896,
              445.40255,
              784.256
            ],
            "text": "in"
          },
          {
            "bbox": [
              447.62377,
              776.896,
              481.51735,
              784.256
            ],
            "text": "Romania."
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          79.856,
          531.92808,
          87.216
        ],
        "id": "pdf-015-line-004",
        "source_page": 15,
        "text": "In the case of items of income from dividends the preceding",
        "words": [
          {
            "bbox": [
              314.85708,
              79.856,
              321.38523,
              87.216
            ],
            "text": "In"
          },
          {
            "bbox": [
              323.8443,
              79.856,
              335.12238,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              337.58145,
              79.856,
              354.49056,
              87.216
            ],
            "text": "case"
          },
          {
            "bbox": [
              356.94963,
              79.856,
              363.91833,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              366.3774,
              79.856,
              385.80966,
              87.216
            ],
            "text": "items"
          },
          {
            "bbox": [
              388.26873,
              79.856,
              395.23743,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              397.6965,
              79.856,
              423.95328,
              87.216
            ],
            "text": "income"
          },
          {
            "bbox": [
              426.41235,
              79.856,
              442.80882,
              87.216
            ],
            "text": "from"
          },
          {
            "bbox": [
              445.25988,
              79.856,
              479.83104,
              87.216
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              482.29011,
              79.856,
              493.56819,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              496.02726,
              79.856,
              531.92808,
              87.216
            ],
            "text": "preceding"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          89.424,
          531.90405,
          96.784
        ],
        "id": "pdf-015-line-006",
        "source_page": 15,
        "text": "provision shall apply only to such dividends as are paid to a",
        "words": [
          {
            "bbox": [
              314.92917,
              89.424,
              347.4738,
              96.784
            ],
            "text": "provision"
          },
          {
            "bbox": [
              350.04501,
              89.424,
              366.36138,
              96.784
            ],
            "text": "shall"
          },
          {
            "bbox": [
              368.93259,
              89.424,
              388.51704,
              96.784
            ],
            "text": "apply"
          },
          {
            "bbox": [
              391.08825,
              89.424,
              405.92277,
              96.784
            ],
            "text": "only"
          },
          {
            "bbox": [
              408.49398,
              89.424,
              415.61487,
              96.784
            ],
            "text": "to"
          },
          {
            "bbox": [
              418.18608,
              89.424,
              435.39957,
              96.784
            ],
            "text": "such"
          },
          {
            "bbox": [
              437.97078,
              89.424,
              472.46985,
              96.784
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              475.04106,
              89.424,
              483.34743,
              96.784
            ],
            "text": "as"
          },
          {
            "bbox": [
              485.91864,
              89.424,
              497.18871,
              96.784
            ],
            "text": "are"
          },
          {
            "bbox": [
              499.75992,
              89.424,
              515.33937,
              96.784
            ],
            "text": "paid"
          },
          {
            "bbox": [
              517.91058,
              89.424,
              525.03147,
              96.784
            ],
            "text": "to"
          },
          {
            "bbox": [
              527.60268,
              89.424,
              531.90405,
              96.784
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          98.992,
          531.89604,
          106.352
        ],
        "id": "pdf-015-line-008",
        "source_page": 15,
        "text": "company (not including partnerships) being a resident of the",
        "words": [
          {
            "bbox": [
              314.90514,
              98.992,
              348.13863,
              106.352
            ],
            "text": "company"
          },
          {
            "bbox": [
              350.63775,
              98.992,
              364.2147,
              106.352
            ],
            "text": "(not"
          },
          {
            "bbox": [
              366.71382,
              98.992,
              399.0582,
              106.352
            ],
            "text": "including"
          },
          {
            "bbox": [
              401.55732,
              98.992,
              448.28766,
              106.352
            ],
            "text": "partnerships)"
          },
          {
            "bbox": [
              450.78678,
              98.992,
              470.6676,
              106.352
            ],
            "text": "being"
          },
          {
            "bbox": [
              473.16672,
              98.992,
              477.46809,
              106.352
            ],
            "text": "a"
          },
          {
            "bbox": [
              479.87109,
              98.992,
              508.65102,
              106.352
            ],
            "text": "resident"
          },
          {
            "bbox": [
              511.15014,
              98.992,
              518.11884,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.61796,
              98.992,
              531.89604,
              106.352
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          108.56,
          531.88002,
          115.92
        ],
        "id": "pdf-015-line-010",
        "source_page": 15,
        "text": "Federal Republic of Germany by a company being a resident",
        "words": [
          {
            "bbox": [
              314.89713,
              108.56,
              341.59446,
              115.92
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              343.81323,
              108.56,
              375.40467,
              115.92
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              377.55135,
              108.56,
              384.52005,
              115.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              386.73882,
              108.56,
              419.36355,
              115.92
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              421.58232,
              108.56,
              430.33725,
              115.92
            ],
            "text": "by"
          },
          {
            "bbox": [
              432.55602,
              108.56,
              436.85739,
              115.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              439.07616,
              108.56,
              472.30965,
              115.92
            ],
            "text": "company"
          },
          {
            "bbox": [
              474.52842,
              108.56,
              494.40924,
              115.92
            ],
            "text": "being"
          },
          {
            "bbox": [
              496.62801,
              108.56,
              500.92938,
              115.92
            ],
            "text": "a"
          },
          {
            "bbox": [
              503.14815,
              108.56,
              531.88002,
              115.92
            ],
            "text": "resident"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          118.128,
          531.92007,
          125.488
        ],
        "id": "pdf-015-line-012",
        "source_page": 15,
        "text": "of Romania at least 10 per cent of the capital of which is",
        "words": [
          {
            "bbox": [
              314.88111,
              118.128,
              321.84981,
              125.488
            ],
            "text": "of"
          },
          {
            "bbox": [
              325.40625,
              118.128,
              357.14187,
              125.488
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              360.69831,
              118.128,
              367.52283,
              125.488
            ],
            "text": "at"
          },
          {
            "bbox": [
              371.07927,
              118.128,
              387.98838,
              125.488
            ],
            "text": "least"
          },
          {
            "bbox": [
              391.54482,
              118.128,
              400.45194,
              125.488
            ],
            "text": "10"
          },
          {
            "bbox": [
              404.00838,
              118.128,
              415.72701,
              125.488
            ],
            "text": "per"
          },
          {
            "bbox": [
              419.21937,
              118.128,
              434.79882,
              125.488
            ],
            "text": "cent"
          },
          {
            "bbox": [
              438.35526,
              118.128,
              445.32396,
              125.488
            ],
            "text": "of"
          },
          {
            "bbox": [
              448.8804,
              118.128,
              460.15848,
              125.488
            ],
            "text": "the"
          },
          {
            "bbox": [
              463.71492,
              118.128,
              487.44855,
              125.488
            ],
            "text": "capital"
          },
          {
            "bbox": [
              491.00499,
              118.128,
              497.97369,
              125.488
            ],
            "text": "of"
          },
          {
            "bbox": [
              501.53013,
              118.128,
              522.58041,
              125.488
            ],
            "text": "which"
          },
          {
            "bbox": [
              526.13685,
              118.128,
              531.92007,
              125.488
            ],
            "text": "is"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          127.696,
          531.89604,
          135.056
        ],
        "id": "pdf-015-line-014",
        "source_page": 15,
        "text": "owned directly by the German company and which were not",
        "words": [
          {
            "bbox": [
              314.92116,
              127.696,
              339.02325,
              135.056
            ],
            "text": "owned"
          },
          {
            "bbox": [
              341.41023,
              127.696,
              367.51482,
              135.056
            ],
            "text": "directly"
          },
          {
            "bbox": [
              369.9018,
              127.696,
              378.65673,
              135.056
            ],
            "text": "by"
          },
          {
            "bbox": [
              381.04371,
              127.696,
              392.32179,
              135.056
            ],
            "text": "the"
          },
          {
            "bbox": [
              394.70877,
              127.696,
              423.3285,
              135.056
            ],
            "text": "German"
          },
          {
            "bbox": [
              425.71548,
              127.696,
              458.88489,
              135.056
            ],
            "text": "company"
          },
          {
            "bbox": [
              461.27187,
              127.696,
              474.77673,
              135.056
            ],
            "text": "and"
          },
          {
            "bbox": [
              477.16371,
              127.696,
              498.21399,
              135.056
            ],
            "text": "which"
          },
          {
            "bbox": [
              500.60097,
              127.696,
              517.93461,
              135.056
            ],
            "text": "were"
          },
          {
            "bbox": [
              520.32159,
              127.696,
              531.89604,
              135.056
            ],
            "text": "not"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          137.264,
          531.88002,
          144.624
        ],
        "id": "pdf-015-line-016",
        "source_page": 15,
        "text": "deducted when determining the profits of the company dis-",
        "words": [
          {
            "bbox": [
              314.89713,
              137.264,
              349.02774,
              144.624
            ],
            "text": "deducted"
          },
          {
            "bbox": [
              351.7992,
              137.264,
              371.00718,
              144.624
            ],
            "text": "when"
          },
          {
            "bbox": [
              373.77864,
              137.264,
              416.20761,
              144.624
            ],
            "text": "determining"
          },
          {
            "bbox": [
              418.97907,
              137.264,
              430.25715,
              144.624
            ],
            "text": "the"
          },
          {
            "bbox": [
              433.02861,
              137.264,
              455.72094,
              144.624
            ],
            "text": "profits"
          },
          {
            "bbox": [
              458.4924,
              137.264,
              465.4611,
              144.624
            ],
            "text": "of"
          },
          {
            "bbox": [
              468.23256,
              137.264,
              479.51064,
              144.624
            ],
            "text": "the"
          },
          {
            "bbox": [
              482.22603,
              137.264,
              515.45952,
              144.624
            ],
            "text": "company"
          },
          {
            "bbox": [
              518.23098,
              137.264,
              531.88002,
              144.624
            ],
            "text": "dis-"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          146.832,
          405.16182,
          154.192
        ],
        "id": "pdf-015-line-018",
        "source_page": 15,
        "text": "tributing these dividends.",
        "words": [
          {
            "bbox": [
              314.88111,
              146.832,
              344.40597,
              154.192
            ],
            "text": "tributing"
          },
          {
            "bbox": [
              346.63275,
              146.832,
              366.2172,
              154.192
            ],
            "text": "these"
          },
          {
            "bbox": [
              368.44398,
              146.832,
              405.16182,
              154.192
            ],
            "text": "dividends."
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          160.696,
          531.91206,
          168.056
        ],
        "id": "pdf-015-line-020",
        "source_page": 15,
        "text": "There shall be exempted from the assessment basis of the",
        "words": [
          {
            "bbox": [
              314.8731,
              160.696,
              335.19447,
              168.056
            ],
            "text": "There"
          },
          {
            "bbox": [
              338.30235,
              160.696,
              354.61872,
              168.056
            ],
            "text": "shall"
          },
          {
            "bbox": [
              357.7266,
              160.696,
              366.7779,
              168.056
            ],
            "text": "be"
          },
          {
            "bbox": [
              369.88578,
              160.696,
              405.7866,
              168.056
            ],
            "text": "exempted"
          },
          {
            "bbox": [
              408.89448,
              160.696,
              425.36304,
              168.056
            ],
            "text": "from"
          },
          {
            "bbox": [
              428.39082,
              160.696,
              439.6689,
              168.056
            ],
            "text": "the"
          },
          {
            "bbox": [
              442.77678,
              160.696,
              485.50212,
              168.056
            ],
            "text": "assessment"
          },
          {
            "bbox": [
              488.61,
              160.696,
              507.44952,
              168.056
            ],
            "text": "basis"
          },
          {
            "bbox": [
              510.5574,
              160.696,
              517.5261,
              168.056
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.63398,
              160.696,
              531.91206,
              168.056
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          170.264,
          531.91206,
          177.624
        ],
        "id": "pdf-015-line-022",
        "source_page": 15,
        "text": "taxes on capital any shareholding the dividends of which, if",
        "words": [
          {
            "bbox": [
              314.91315,
              170.264,
              334.19322,
              177.624
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              337.00473,
              170.264,
              346.05603,
              177.624
            ],
            "text": "on"
          },
          {
            "bbox": [
              348.93963,
              170.264,
              372.67326,
              177.624
            ],
            "text": "capital"
          },
          {
            "bbox": [
              375.55686,
              170.264,
              388.31679,
              177.624
            ],
            "text": "any"
          },
          {
            "bbox": [
              391.20039,
              170.264,
              437.33799,
              177.624
            ],
            "text": "shareholding"
          },
          {
            "bbox": [
              440.22159,
              170.264,
              451.49967,
              177.624
            ],
            "text": "the"
          },
          {
            "bbox": [
              454.29516,
              170.264,
              488.86632,
              177.624
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              491.74992,
              170.264,
              498.71862,
              177.624
            ],
            "text": "of"
          },
          {
            "bbox": [
              501.60222,
              170.264,
              524.87928,
              177.624
            ],
            "text": "which,"
          },
          {
            "bbox": [
              527.76288,
              170.264,
              531.91206,
              177.624
            ],
            "text": "if"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          179.832,
          531.89604,
          187.192
        ],
        "id": "pdf-015-line-024",
        "source_page": 15,
        "text": "paid, would be exempted according to the foregoing sen-",
        "words": [
          {
            "bbox": [
              314.91315,
              179.832,
              332.71938,
              187.192
            ],
            "text": "paid,"
          },
          {
            "bbox": [
              336.31587,
              179.832,
              357.95889,
              187.192
            ],
            "text": "would"
          },
          {
            "bbox": [
              361.47528,
              179.832,
              370.52658,
              187.192
            ],
            "text": "be"
          },
          {
            "bbox": [
              374.12307,
              179.832,
              410.02389,
              187.192
            ],
            "text": "exempted"
          },
          {
            "bbox": [
              413.62038,
              179.832,
              449.36901,
              187.192
            ],
            "text": "according"
          },
          {
            "bbox": [
              452.9655,
              179.832,
              460.08639,
              187.192
            ],
            "text": "to"
          },
          {
            "bbox": [
              463.68288,
              179.832,
              474.96096,
              187.192
            ],
            "text": "the"
          },
          {
            "bbox": [
              478.55745,
              179.832,
              512.42373,
              187.192
            ],
            "text": "foregoing"
          },
          {
            "bbox": [
              516.02022,
              179.832,
              531.89604,
              187.192
            ],
            "text": "sen-"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          189.4,
          341.00973,
          196.76
        ],
        "id": "pdf-015-line-026",
        "source_page": 15,
        "text": "tences.",
        "words": [
          {
            "bbox": [
              314.89713,
              189.4,
              341.00973,
              196.76
            ],
            "text": "tences."
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          212.824,
          531.89604,
          220.192
        ],
        "id": "pdf-015-line-029",
        "source_page": 15,
        "text": "b) Subject to the provisions of German tax law regarding credit",
        "words": [
          {
            "bbox": [
              302.15322,
              212.832,
              308.96973,
              220.192
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.91315,
              212.832,
              342.21123,
              220.192
            ],
            "text": "Subject"
          },
          {
            "bbox": [
              344.61423,
              212.832,
              351.73512,
              220.192
            ],
            "text": "to"
          },
          {
            "bbox": [
              354.13812,
              212.832,
              365.3361,
              220.192
            ],
            "text": "the"
          },
          {
            "bbox": [
              367.7391,
              212.824,
              404.37684,
              220.184
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              406.77984,
              212.824,
              413.74854,
              220.184
            ],
            "text": "of"
          },
          {
            "bbox": [
              416.15154,
              212.824,
              444.77127,
              220.184
            ],
            "text": "German"
          },
          {
            "bbox": [
              447.17427,
              212.824,
              458.14797,
              220.184
            ],
            "text": "tax"
          },
          {
            "bbox": [
              460.55097,
              212.824,
              472.70214,
              220.184
            ],
            "text": "law"
          },
          {
            "bbox": [
              475.09713,
              212.824,
              509.17167,
              220.184
            ],
            "text": "regarding"
          },
          {
            "bbox": [
              511.57467,
              212.824,
              531.89604,
              220.184
            ],
            "text": "credit"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          222.392,
          531.88803,
          229.752
        ],
        "id": "pdf-015-line-031",
        "source_page": 15,
        "text": "for foreign tax, there shall be allowed as a credit against Ger-",
        "words": [
          {
            "bbox": [
              314.89713,
              222.392,
              324.53316,
              229.752
            ],
            "text": "for"
          },
          {
            "bbox": [
              326.65581,
              222.392,
              351.42273,
              229.752
            ],
            "text": "foreign"
          },
          {
            "bbox": [
              353.54538,
              222.392,
              366.74586,
              229.752
            ],
            "text": "tax,"
          },
          {
            "bbox": [
              368.86851,
              222.392,
              387.01917,
              229.752
            ],
            "text": "there"
          },
          {
            "bbox": [
              389.14182,
              222.392,
              405.45819,
              229.752
            ],
            "text": "shall"
          },
          {
            "bbox": [
              407.58084,
              222.392,
              416.63214,
              229.752
            ],
            "text": "be"
          },
          {
            "bbox": [
              418.75479,
              222.392,
              446.32521,
              229.752
            ],
            "text": "allowed"
          },
          {
            "bbox": [
              448.44786,
              222.392,
              456.75423,
              229.752
            ],
            "text": "as"
          },
          {
            "bbox": [
              458.87688,
              222.392,
              463.17825,
              229.752
            ],
            "text": "a"
          },
          {
            "bbox": [
              465.3009,
              222.392,
              485.62227,
              229.752
            ],
            "text": "credit"
          },
          {
            "bbox": [
              487.6488,
              222.392,
              513.60921,
              229.752
            ],
            "text": "against"
          },
          {
            "bbox": [
              515.73186,
              222.392,
              531.88803,
              229.752
            ],
            "text": "Ger-"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          231.96,
          531.864,
          239.32
        ],
        "id": "pdf-015-line-033",
        "source_page": 15,
        "text": "man tax on income payable in respect of the following items",
        "words": [
          {
            "bbox": [
              314.88912,
              231.96,
              330.46857,
              239.32
            ],
            "text": "man"
          },
          {
            "bbox": [
              332.8956,
              231.96,
              343.8693,
              239.32
            ],
            "text": "tax"
          },
          {
            "bbox": [
              346.29633,
              231.96,
              355.34763,
              239.32
            ],
            "text": "on"
          },
          {
            "bbox": [
              357.77466,
              231.96,
              384.03144,
              239.32
            ],
            "text": "income"
          },
          {
            "bbox": [
              386.45847,
              231.96,
              414.58158,
              239.32
            ],
            "text": "payable"
          },
          {
            "bbox": [
              417.00861,
              231.96,
              423.24039,
              239.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              425.66742,
              231.96,
              452.51694,
              239.32
            ],
            "text": "respect"
          },
          {
            "bbox": [
              454.94397,
              231.96,
              461.91267,
              239.32
            ],
            "text": "of"
          },
          {
            "bbox": [
              464.3397,
              231.96,
              475.61778,
              239.32
            ],
            "text": "the"
          },
          {
            "bbox": [
              478.04481,
              231.96,
              510.06078,
              239.32
            ],
            "text": "following"
          },
          {
            "bbox": [
              512.43174,
              231.96,
              531.864,
              239.32
            ],
            "text": "items"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          241.528,
          531.89604,
          248.888
        ],
        "id": "pdf-015-line-035",
        "source_page": 15,
        "text": "of income the Romanian tax paid under the laws of Romania",
        "words": [
          {
            "bbox": [
              314.86509,
              241.528,
              321.83379,
              248.888
            ],
            "text": "of"
          },
          {
            "bbox": [
              324.14067,
              241.528,
              350.39745,
              248.888
            ],
            "text": "income"
          },
          {
            "bbox": [
              352.70433,
              241.528,
              363.98241,
              248.888
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.28929,
              241.528,
              402.47847,
              248.888
            ],
            "text": "Romanian"
          },
          {
            "bbox": [
              404.78535,
              241.528,
              415.75905,
              248.888
            ],
            "text": "tax"
          },
          {
            "bbox": [
              418.06593,
              241.528,
              433.60533,
              248.888
            ],
            "text": "paid"
          },
          {
            "bbox": [
              435.91221,
              241.528,
              456.53796,
              248.888
            ],
            "text": "under"
          },
          {
            "bbox": [
              458.84484,
              241.528,
              470.12292,
              248.888
            ],
            "text": "the"
          },
          {
            "bbox": [
              472.4298,
              241.528,
              488.57796,
              248.888
            ],
            "text": "laws"
          },
          {
            "bbox": [
              490.88484,
              241.528,
              497.85354,
              248.888
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.16042,
              241.528,
              531.89604,
              248.888
            ],
            "text": "Romania"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          251.096,
          458.6526,
          258.456
        ],
        "id": "pdf-015-line-037",
        "source_page": 15,
        "text": "and in accordance with this Convention:",
        "words": [
          {
            "bbox": [
              314.89713,
              251.096,
              328.40199,
              258.456
            ],
            "text": "and"
          },
          {
            "bbox": [
              330.58071,
              251.096,
              336.81249,
              258.456
            ],
            "text": "in"
          },
          {
            "bbox": [
              339.03927,
              251.096,
              381.31605,
              258.456
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              383.54283,
              251.096,
              398.36133,
              258.456
            ],
            "text": "with"
          },
          {
            "bbox": [
              400.58811,
              251.096,
              413.34804,
              258.456
            ],
            "text": "this"
          },
          {
            "bbox": [
              415.57482,
              251.096,
              458.6526,
              258.456
            ],
            "text": "Convention:"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          274.072,
          491.7339,
          281.432
        ],
        "id": "pdf-015-line-040",
        "source_page": 15,
        "text": "aa) dividends not dealt with in sub-paragraph a);",
        "words": [
          {
            "bbox": [
              314.85708,
              274.072,
              325.51839,
              281.432
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              331.87032,
              274.072,
              366.44148,
              281.432
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              368.66826,
              274.072,
              380.24271,
              281.432
            ],
            "text": "not"
          },
          {
            "bbox": [
              382.46949,
              274.072,
              400.12353,
              281.432
            ],
            "text": "dealt"
          },
          {
            "bbox": [
              402.35031,
              274.072,
              417.16881,
              281.432
            ],
            "text": "with"
          },
          {
            "bbox": [
              419.39559,
              274.072,
              425.62737,
              281.432
            ],
            "text": "in"
          },
          {
            "bbox": [
              427.79007,
              274.072,
              480.90438,
              281.432
            ],
            "text": "sub-paragraph"
          },
          {
            "bbox": [
              483.13116,
              274.072,
              491.7339,
              281.432
            ],
            "text": "a);"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          287.48,
          360.70632,
          294.84
        ],
        "id": "pdf-015-line-042",
        "source_page": 15,
        "text": "bb) interest;",
        "words": [
          {
            "bbox": [
              314.91315,
              287.48,
              326.47158,
              294.84
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              331.92639,
              287.48,
              360.70632,
              294.84
            ],
            "text": "interest;"
          }
        ]
      },
      {
        "bbox": [
          314.92917,
          300.888,
          364.06251,
          308.248
        ],
        "id": "pdf-015-line-044",
        "source_page": 15,
        "text": "cc) royalties;",
        "words": [
          {
            "bbox": [
              314.92917,
              300.888,
              325.59048,
              308.248
            ],
            "text": "cc)"
          },
          {
            "bbox": [
              331.94241,
              300.888,
              364.06251,
              308.248
            ],
            "text": "royalties;"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          314.288,
          531.92808,
          321.648
        ],
        "id": "pdf-015-line-046",
        "source_page": 15,
        "text": "dd) items of income that may be taxed in Romania accord-",
        "words": [
          {
            "bbox": [
              314.88111,
              314.288,
              326.43954,
              321.648
            ],
            "text": "dd)"
          },
          {
            "bbox": [
              331.89435,
              314.288,
              351.32661,
              321.648
            ],
            "text": "items"
          },
          {
            "bbox": [
              353.92986,
              314.288,
              360.89856,
              321.648
            ],
            "text": "of"
          },
          {
            "bbox": [
              363.50181,
              314.288,
              389.75859,
              321.648
            ],
            "text": "income"
          },
          {
            "bbox": [
              392.36184,
              314.288,
              406.16307,
              321.648
            ],
            "text": "that"
          },
          {
            "bbox": [
              408.70224,
              314.288,
              423.83313,
              321.648
            ],
            "text": "may"
          },
          {
            "bbox": [
              426.43638,
              314.288,
              435.48768,
              321.648
            ],
            "text": "be"
          },
          {
            "bbox": [
              438.09093,
              314.288,
              458.11593,
              321.648
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              460.71918,
              314.288,
              466.95096,
              321.648
            ],
            "text": "in"
          },
          {
            "bbox": [
              469.55421,
              314.288,
              501.28983,
              321.648
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              503.89308,
              314.288,
              531.92808,
              321.648
            ],
            "text": "accord-"
          }
        ]
      },
      {
        "bbox": [
          331.95042,
          323.856,
          445.06764,
          331.216
        ],
        "id": "pdf-015-line-048",
        "source_page": 15,
        "text": "ing to paragraph 2 of Article 13;",
        "words": [
          {
            "bbox": [
              331.95042,
              323.856,
              342.69984,
              331.216
            ],
            "text": "ing"
          },
          {
            "bbox": [
              344.92662,
              323.856,
              352.04751,
              331.216
            ],
            "text": "to"
          },
          {
            "bbox": [
              354.27429,
              323.856,
              391.06422,
              331.216
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              393.291,
              323.856,
              397.74456,
              331.216
            ],
            "text": "2"
          },
          {
            "bbox": [
              399.97134,
              323.856,
              406.94004,
              331.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              409.16682,
              323.856,
              431.70696,
              331.216
            ],
            "text": "Article"
          },
          {
            "bbox": [
              433.93374,
              323.856,
              445.06764,
              331.216
            ],
            "text": "13;"
          }
        ]
      },
      {
        "bbox": [
          314.94519,
          337.256,
          531.90405,
          344.624
        ],
        "id": "pdf-015-line-050",
        "source_page": 15,
        "text": "ee) items of income that may be taxed in Romania accord-",
        "words": [
          {
            "bbox": [
              314.94519,
              337.264,
              325.5264,
              344.624
            ],
            "text": "ee)"
          },
          {
            "bbox": [
              331.87833,
              337.256,
              351.31059,
              344.616
            ],
            "text": "items"
          },
          {
            "bbox": [
              353.91384,
              337.256,
              360.88254,
              344.616
            ],
            "text": "of"
          },
          {
            "bbox": [
              363.48579,
              337.256,
              389.74257,
              344.616
            ],
            "text": "income"
          },
          {
            "bbox": [
              392.34582,
              337.256,
              406.14705,
              344.616
            ],
            "text": "that"
          },
          {
            "bbox": [
              408.7503,
              337.256,
              423.88119,
              344.616
            ],
            "text": "may"
          },
          {
            "bbox": [
              426.48444,
              337.256,
              435.53574,
              344.616
            ],
            "text": "be"
          },
          {
            "bbox": [
              438.13899,
              337.256,
              458.0919,
              344.616
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              460.69515,
              337.256,
              466.92693,
              344.616
            ],
            "text": "in"
          },
          {
            "bbox": [
              469.53018,
              337.256,
              501.2658,
              344.616
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              503.86905,
              337.256,
              531.90405,
              344.616
            ],
            "text": "accord-"
          }
        ]
      },
      {
        "bbox": [
          331.92639,
          346.824,
          445.0356,
          354.184
        ],
        "id": "pdf-015-line-052",
        "source_page": 15,
        "text": "ing to paragraph 3 of Article 15;",
        "words": [
          {
            "bbox": [
              331.92639,
              346.824,
              342.75591,
              354.184
            ],
            "text": "ing"
          },
          {
            "bbox": [
              344.98269,
              346.824,
              352.10358,
              354.184
            ],
            "text": "to"
          },
          {
            "bbox": [
              354.33036,
              346.824,
              391.03218,
              354.184
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              393.25896,
              346.824,
              397.71252,
              354.184
            ],
            "text": "3"
          },
          {
            "bbox": [
              399.9393,
              346.824,
              406.908,
              354.184
            ],
            "text": "of"
          },
          {
            "bbox": [
              409.13478,
              346.824,
              431.67492,
              354.184
            ],
            "text": "Article"
          },
          {
            "bbox": [
              433.9017,
              346.824,
              445.0356,
              354.184
            ],
            "text": "15;"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          360.232,
          321.72966,
          367.592
        ],
        "id": "pdf-015-line-055",
        "source_page": 15,
        "text": "ff)",
        "words": [
          {
            "bbox": [
              314.91315,
              360.232,
              321.72966,
              367.592
            ],
            "text": "ff)"
          }
        ]
      },
      {
        "bbox": [
          331.94241,
          360.232,
          385.09677,
          367.592
        ],
        "id": "pdf-015-line-056",
        "source_page": 15,
        "text": "directors’ fees;",
        "words": [
          {
            "bbox": [
              331.94241,
              360.232,
              365.76063,
              367.592
            ],
            "text": "directors’"
          },
          {
            "bbox": [
              367.89129,
              360.232,
              385.09677,
              367.592
            ],
            "text": "fees;"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          373.632,
          490.27608,
          381.0
        ],
        "id": "pdf-015-line-058",
        "source_page": 15,
        "text": "gg) items of income in the meaning of article 17.",
        "words": [
          {
            "bbox": [
              314.8731,
              373.64,
              326.14317,
              381.0
            ],
            "text": "gg)"
          },
          {
            "bbox": [
              331.90236,
              373.64,
              351.33462,
              381.0
            ],
            "text": "items"
          },
          {
            "bbox": [
              353.5614,
              373.64,
              360.5301,
              381.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              362.75688,
              373.64,
              389.01366,
              381.0
            ],
            "text": "income"
          },
          {
            "bbox": [
              391.24044,
              373.64,
              397.47222,
              381.0
            ],
            "text": "in"
          },
          {
            "bbox": [
              399.699,
              373.64,
              410.97708,
              381.0
            ],
            "text": "the"
          },
          {
            "bbox": [
              413.13177,
              373.632,
              443.84211,
              380.992
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              446.06889,
              373.632,
              453.03759,
              380.992
            ],
            "text": "of"
          },
          {
            "bbox": [
              455.26437,
              373.632,
              476.9154,
              380.992
            ],
            "text": "article"
          },
          {
            "bbox": [
              479.14218,
              373.632,
              490.27608,
              380.992
            ],
            "text": "17."
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          387.496,
          531.89604,
          394.856
        ],
        "id": "pdf-015-line-060",
        "source_page": 15,
        "text": "c) The provisions of sub-paragraph b) shall apply instead of the",
        "words": [
          {
            "bbox": [
              302.15322,
              387.496,
              308.52117,
              394.856
            ],
            "text": "c)"
          },
          {
            "bbox": [
              314.91315,
              387.496,
              328.26582,
              394.856
            ],
            "text": "The"
          },
          {
            "bbox": [
              330.48459,
              387.496,
              367.05024,
              394.856
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              369.26901,
              387.496,
              376.23771,
              394.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              378.45648,
              387.496,
              431.57079,
              394.856
            ],
            "text": "sub-paragraph"
          },
          {
            "bbox": [
              433.78956,
              387.496,
              440.61408,
              394.856
            ],
            "text": "b)"
          },
          {
            "bbox": [
              442.83285,
              387.496,
              459.14922,
              394.856
            ],
            "text": "shall"
          },
          {
            "bbox": [
              461.36799,
              387.496,
              480.88035,
              394.856
            ],
            "text": "apply"
          },
          {
            "bbox": [
              483.09912,
              387.496,
              509.21172,
              394.856
            ],
            "text": "instead"
          },
          {
            "bbox": [
              511.43049,
              387.496,
              518.39919,
              394.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.61796,
              387.496,
              531.89604,
              394.856
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          397.064,
          531.88002,
          404.424
        ],
        "id": "pdf-015-line-062",
        "source_page": 15,
        "text": "provisions of sub-paragraph a) to items of income as defined",
        "words": [
          {
            "bbox": [
              314.89713,
              397.064,
              351.53487,
              404.424
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              353.67354,
              397.064,
              360.64224,
              404.424
            ],
            "text": "of"
          },
          {
            "bbox": [
              362.70882,
              397.064,
              415.82313,
              404.424
            ],
            "text": "sub-paragraph"
          },
          {
            "bbox": [
              417.9618,
              397.064,
              424.33776,
              404.424
            ],
            "text": "a)"
          },
          {
            "bbox": [
              426.47643,
              397.064,
              433.59732,
              404.424
            ],
            "text": "to"
          },
          {
            "bbox": [
              435.73599,
              397.064,
              455.16825,
              404.424
            ],
            "text": "items"
          },
          {
            "bbox": [
              457.30692,
              397.064,
              464.27562,
              404.424
            ],
            "text": "of"
          },
          {
            "bbox": [
              466.41429,
              397.064,
              492.59097,
              404.424
            ],
            "text": "income"
          },
          {
            "bbox": [
              494.72964,
              397.064,
              503.03601,
              404.424
            ],
            "text": "as"
          },
          {
            "bbox": [
              505.17468,
              397.064,
              531.88002,
              404.424
            ],
            "text": "defined"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          406.632,
          531.87201,
          413.992
        ],
        "id": "pdf-015-line-064",
        "source_page": 15,
        "text": "in Articles 7 and 10 and to the assets from which such income",
        "words": [
          {
            "bbox": [
              314.88111,
              406.632,
              321.11289,
              413.992
            ],
            "text": "in"
          },
          {
            "bbox": [
              322.89912,
              406.632,
              349.44426,
              413.992
            ],
            "text": "Articles"
          },
          {
            "bbox": [
              351.23049,
              406.632,
              355.68405,
              413.992
            ],
            "text": "7"
          },
          {
            "bbox": [
              357.47028,
              406.632,
              370.97514,
              413.992
            ],
            "text": "and"
          },
          {
            "bbox": [
              372.76137,
              406.632,
              381.66849,
              413.992
            ],
            "text": "10"
          },
          {
            "bbox": [
              383.39064,
              406.632,
              396.8955,
              413.992
            ],
            "text": "and"
          },
          {
            "bbox": [
              398.68173,
              406.632,
              405.80262,
              413.992
            ],
            "text": "to"
          },
          {
            "bbox": [
              407.58885,
              406.632,
              418.86693,
              413.992
            ],
            "text": "the"
          },
          {
            "bbox": [
              420.65316,
              406.632,
              443.79405,
              413.992
            ],
            "text": "assets"
          },
          {
            "bbox": [
              445.58028,
              406.632,
              462.04884,
              413.992
            ],
            "text": "from"
          },
          {
            "bbox": [
              463.82706,
              406.632,
              484.87734,
              413.992
            ],
            "text": "which"
          },
          {
            "bbox": [
              486.66357,
              406.632,
              503.829,
              413.992
            ],
            "text": "such"
          },
          {
            "bbox": [
              505.61523,
              406.632,
              531.87201,
              413.992
            ],
            "text": "income"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          416.2,
          531.864,
          423.56
        ],
        "id": "pdf-015-line-066",
        "source_page": 15,
        "text": "is derived if the resident of the Federal Republic of Germany",
        "words": [
          {
            "bbox": [
              314.8731,
              416.2,
              320.65632,
              423.56
            ],
            "text": "is"
          },
          {
            "bbox": [
              323.09937,
              416.2,
              349.65252,
              423.56
            ],
            "text": "derived"
          },
          {
            "bbox": [
              352.09557,
              416.2,
              356.24475,
              423.56
            ],
            "text": "if"
          },
          {
            "bbox": [
              358.6878,
              416.2,
              369.96588,
              423.56
            ],
            "text": "the"
          },
          {
            "bbox": [
              372.40893,
              416.2,
              401.12478,
              423.56
            ],
            "text": "resident"
          },
          {
            "bbox": [
              403.56783,
              416.2,
              410.53653,
              423.56
            ],
            "text": "of"
          },
          {
            "bbox": [
              412.97958,
              416.2,
              424.25766,
              423.56
            ],
            "text": "the"
          },
          {
            "bbox": [
              426.70071,
              416.2,
              453.39804,
              423.56
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              455.84109,
              416.2,
              487.43253,
              423.56
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              489.87558,
              416.2,
              496.84428,
              423.56
            ],
            "text": "of"
          },
          {
            "bbox": [
              499.28733,
              416.2,
              531.864,
              423.56
            ],
            "text": "Germany"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          425.768,
          531.89604,
          433.128
        ],
        "id": "pdf-015-line-068",
        "source_page": 15,
        "text": "does not prove that the gross income of the permanent",
        "words": [
          {
            "bbox": [
              314.86509,
              425.768,
              332.51913,
              433.128
            ],
            "text": "does"
          },
          {
            "bbox": [
              336.90861,
              425.768,
              348.48306,
              433.128
            ],
            "text": "not"
          },
          {
            "bbox": [
              352.87254,
              425.768,
              373.19391,
              433.128
            ],
            "text": "prove"
          },
          {
            "bbox": [
              377.58339,
              425.768,
              391.38462,
              433.128
            ],
            "text": "that"
          },
          {
            "bbox": [
              395.7741,
              425.768,
              407.05218,
              433.128
            ],
            "text": "the"
          },
          {
            "bbox": [
              411.44166,
              425.768,
              431.31447,
              433.128
            ],
            "text": "gross"
          },
          {
            "bbox": [
              435.64788,
              425.768,
              461.90466,
              433.128
            ],
            "text": "income"
          },
          {
            "bbox": [
              466.29414,
              425.768,
              473.26284,
              433.128
            ],
            "text": "of"
          },
          {
            "bbox": [
              477.65232,
              425.768,
              488.9304,
              433.128
            ],
            "text": "the"
          },
          {
            "bbox": [
              493.31988,
              425.768,
              531.89604,
              433.128
            ],
            "text": "permanent"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          435.336,
          531.88803,
          442.696
        ],
        "id": "pdf-015-line-070",
        "source_page": 15,
        "text": "establishment in the business year in which the profit has",
        "words": [
          {
            "bbox": [
              314.89713,
              435.336,
              364.83147,
              442.696
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              368.45199,
              435.336,
              374.68377,
              442.696
            ],
            "text": "in"
          },
          {
            "bbox": [
              378.30429,
              435.336,
              389.58237,
              442.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              393.20289,
              435.336,
              424.95453,
              442.696
            ],
            "text": "business"
          },
          {
            "bbox": [
              428.57505,
              435.336,
              443.85012,
              442.696
            ],
            "text": "year"
          },
          {
            "bbox": [
              447.47064,
              435.336,
              453.70242,
              442.696
            ],
            "text": "in"
          },
          {
            "bbox": [
              457.32294,
              435.336,
              478.37322,
              442.696
            ],
            "text": "which"
          },
          {
            "bbox": [
              481.92165,
              435.336,
              493.19973,
              442.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              496.82025,
              435.336,
              515.50758,
              442.696
            ],
            "text": "profit"
          },
          {
            "bbox": [
              519.1281,
              435.336,
              531.88803,
              442.696
            ],
            "text": "has"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          444.904,
          531.87201,
          452.264
        ],
        "id": "pdf-015-line-072",
        "source_page": 15,
        "text": "been realised or of the company resident in Romania in the",
        "words": [
          {
            "bbox": [
              314.88912,
              444.904,
              332.69535,
              452.264
            ],
            "text": "been"
          },
          {
            "bbox": [
              335.5389,
              444.904,
              363.42171,
              452.264
            ],
            "text": "realised"
          },
          {
            "bbox": [
              366.26526,
              444.904,
              373.53033,
              452.264
            ],
            "text": "or"
          },
          {
            "bbox": [
              376.37388,
              444.904,
              383.26248,
              452.264
            ],
            "text": "of"
          },
          {
            "bbox": [
              386.10603,
              444.904,
              397.38411,
              452.264
            ],
            "text": "the"
          },
          {
            "bbox": [
              400.22766,
              444.904,
              433.46115,
              452.264
            ],
            "text": "company"
          },
          {
            "bbox": [
              436.3047,
              444.904,
              465.08463,
              452.264
            ],
            "text": "resident"
          },
          {
            "bbox": [
              467.92818,
              444.904,
              474.15996,
              452.264
            ],
            "text": "in"
          },
          {
            "bbox": [
              477.00351,
              444.904,
              508.73913,
              452.264
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              511.5186,
              444.904,
              517.75038,
              452.264
            ],
            "text": "in"
          },
          {
            "bbox": [
              520.59393,
              444.904,
              531.87201,
              452.264
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          454.472,
          531.9441,
          461.832
        ],
        "id": "pdf-015-line-074",
        "source_page": 15,
        "text": "business year for which the dividends were paid was derived",
        "words": [
          {
            "bbox": [
              314.8731,
              454.472,
              346.62474,
              461.832
            ],
            "text": "business"
          },
          {
            "bbox": [
              348.81948,
              454.472,
              364.09455,
              461.832
            ],
            "text": "year"
          },
          {
            "bbox": [
              366.28929,
              454.472,
              375.92532,
              461.832
            ],
            "text": "for"
          },
          {
            "bbox": [
              378.12006,
              454.472,
              399.17034,
              461.832
            ],
            "text": "which"
          },
          {
            "bbox": [
              401.36508,
              454.472,
              412.56306,
              461.832
            ],
            "text": "the"
          },
          {
            "bbox": [
              414.7578,
              454.472,
              449.32896,
              461.832
            ],
            "text": "dividends"
          },
          {
            "bbox": [
              451.5237,
              454.472,
              468.85734,
              461.832
            ],
            "text": "were"
          },
          {
            "bbox": [
              471.05208,
              454.472,
              486.63153,
              461.832
            ],
            "text": "paid"
          },
          {
            "bbox": [
              488.82627,
              454.472,
              503.19621,
              461.832
            ],
            "text": "was"
          },
          {
            "bbox": [
              505.39095,
              454.472,
              531.9441,
              461.832
            ],
            "text": "derived"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          464.04,
          531.90405,
          471.4
        ],
        "id": "pdf-015-line-076",
        "source_page": 15,
        "text": "exclusively or almost exclusively from activities within the",
        "words": [
          {
            "bbox": [
              314.85708,
              464.04,
              353.71359,
              471.4
            ],
            "text": "exclusively"
          },
          {
            "bbox": [
              357.71859,
              464.04,
              364.98366,
              471.4
            ],
            "text": "or"
          },
          {
            "bbox": [
              368.98866,
              464.04,
              393.01866,
              471.4
            ],
            "text": "almost"
          },
          {
            "bbox": [
              397.02366,
              464.04,
              435.88017,
              471.4
            ],
            "text": "exclusively"
          },
          {
            "bbox": [
              439.80507,
              464.04,
              456.27363,
              471.4
            ],
            "text": "from"
          },
          {
            "bbox": [
              460.27062,
              464.04,
              491.56569,
              471.4
            ],
            "text": "activities"
          },
          {
            "bbox": [
              495.57069,
              464.04,
              516.62097,
              471.4
            ],
            "text": "within"
          },
          {
            "bbox": [
              520.62597,
              464.04,
              531.90405,
              471.4
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          473.608,
          531.90405,
          480.968
        ],
        "id": "pdf-015-line-078",
        "source_page": 15,
        "text": "meaning of nos. 1 to 6 of paragraph 1 of section 8 of the Ger-",
        "words": [
          {
            "bbox": [
              314.90514,
              473.608,
              345.55941,
              480.968
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              347.56992,
              473.608,
              354.53862,
              480.968
            ],
            "text": "of"
          },
          {
            "bbox": [
              356.54913,
              473.608,
              371.83221,
              480.968
            ],
            "text": "nos."
          },
          {
            "bbox": [
              373.84272,
              473.608,
              378.29628,
              480.968
            ],
            "text": "1"
          },
          {
            "bbox": [
              380.30679,
              473.608,
              387.42768,
              480.968
            ],
            "text": "to"
          },
          {
            "bbox": [
              389.43819,
              473.608,
              393.89175,
              480.968
            ],
            "text": "6"
          },
          {
            "bbox": [
              395.90226,
              473.608,
              402.87096,
              480.968
            ],
            "text": "of"
          },
          {
            "bbox": [
              404.88147,
              473.608,
              441.6714,
              480.968
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              443.68191,
              473.608,
              448.13547,
              480.968
            ],
            "text": "1"
          },
          {
            "bbox": [
              450.14598,
              473.608,
              457.03458,
              480.968
            ],
            "text": "of"
          },
          {
            "bbox": [
              459.04509,
              473.608,
              485.0055,
              480.968
            ],
            "text": "section"
          },
          {
            "bbox": [
              487.01601,
              473.608,
              491.46957,
              480.968
            ],
            "text": "8"
          },
          {
            "bbox": [
              493.48008,
              473.608,
              500.44878,
              480.968
            ],
            "text": "of"
          },
          {
            "bbox": [
              502.45929,
              473.608,
              513.73737,
              480.968
            ],
            "text": "the"
          },
          {
            "bbox": [
              515.74788,
              473.608,
              531.90405,
              480.968
            ],
            "text": "Ger-"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          483.176,
          531.89604,
          490.536
        ],
        "id": "pdf-015-line-080",
        "source_page": 15,
        "text": "man Law on External Tax Relations (Aussensteuergesetz) or",
        "words": [
          {
            "bbox": [
              314.90514,
              483.176,
              330.48459,
              490.536
            ],
            "text": "man"
          },
          {
            "bbox": [
              333.15993,
              483.176,
              347.98644,
              490.536
            ],
            "text": "Law"
          },
          {
            "bbox": [
              350.65377,
              483.176,
              359.70507,
              490.536
            ],
            "text": "on"
          },
          {
            "bbox": [
              362.31633,
              483.176,
              391.38462,
              490.536
            ],
            "text": "External"
          },
          {
            "bbox": [
              394.05996,
              483.176,
              407.10825,
              490.536
            ],
            "text": "Tax"
          },
          {
            "bbox": [
              409.78359,
              483.176,
              443.00106,
              490.536
            ],
            "text": "Relations"
          },
          {
            "bbox": [
              445.6764,
              483.176,
              521.96364,
              490.536
            ],
            "text": "(Aussensteuergesetz)"
          },
          {
            "bbox": [
              524.63097,
              483.176,
              531.89604,
              490.536
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          314.89713,
          492.744,
          531.87201,
          500.104
        ],
        "id": "pdf-015-line-082",
        "source_page": 15,
        "text": "from participations within the meaning of paragraph 2 of Sec-",
        "words": [
          {
            "bbox": [
              314.89713,
              492.744,
              331.36569,
              500.104
            ],
            "text": "from"
          },
          {
            "bbox": [
              333.24804,
              492.744,
              381.7566,
              500.104
            ],
            "text": "participations"
          },
          {
            "bbox": [
              383.56686,
              492.744,
              404.61714,
              500.104
            ],
            "text": "within"
          },
          {
            "bbox": [
              406.5075,
              492.744,
              417.78558,
              500.104
            ],
            "text": "the"
          },
          {
            "bbox": [
              419.67594,
              492.744,
              450.38628,
              500.104
            ],
            "text": "meaning"
          },
          {
            "bbox": [
              452.27664,
              492.744,
              459.24534,
              500.104
            ],
            "text": "of"
          },
          {
            "bbox": [
              461.1357,
              492.744,
              497.92563,
              500.104
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              499.75992,
              492.744,
              504.21348,
              500.104
            ],
            "text": "2"
          },
          {
            "bbox": [
              506.10384,
              492.744,
              513.07254,
              500.104
            ],
            "text": "of"
          },
          {
            "bbox": [
              514.9629,
              492.744,
              531.87201,
              500.104
            ],
            "text": "Sec-"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          502.304,
          531.87201,
          509.672
        ],
        "id": "pdf-015-line-084",
        "source_page": 15,
        "text": "tion 8 of that Law; the same shall apply to immovable proper-",
        "words": [
          {
            "bbox": [
              314.8731,
              502.312,
              328.22577,
              509.672
            ],
            "text": "tion"
          },
          {
            "bbox": [
              330.20424,
              502.312,
              334.6578,
              509.672
            ],
            "text": "8"
          },
          {
            "bbox": [
              336.63627,
              502.312,
              343.60497,
              509.672
            ],
            "text": "of"
          },
          {
            "bbox": [
              345.58344,
              502.312,
              359.38467,
              509.672
            ],
            "text": "that"
          },
          {
            "bbox": [
              361.36314,
              502.312,
              378.40842,
              509.672
            ],
            "text": "Law;"
          },
          {
            "bbox": [
              380.38689,
              502.312,
              391.66497,
              509.672
            ],
            "text": "the"
          },
          {
            "bbox": [
              393.57936,
              502.304,
              413.01162,
              509.664
            ],
            "text": "same"
          },
          {
            "bbox": [
              414.99009,
              502.304,
              431.30646,
              509.664
            ],
            "text": "shall"
          },
          {
            "bbox": [
              433.28493,
              502.304,
              452.86938,
              509.664
            ],
            "text": "apply"
          },
          {
            "bbox": [
              454.84785,
              502.304,
              461.96874,
              509.664
            ],
            "text": "to"
          },
          {
            "bbox": [
              463.94721,
              502.304,
              503.1081,
              509.664
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              505.08657,
              502.304,
              531.87201,
              509.664
            ],
            "text": "proper-"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          511.872,
          531.92007,
          519.232
        ],
        "id": "pdf-015-line-086",
        "source_page": 15,
        "text": "ty used by a permanent establishment and to income from",
        "words": [
          {
            "bbox": [
              314.8731,
              511.872,
              321.40125,
              519.232
            ],
            "text": "ty"
          },
          {
            "bbox": [
              324.52515,
              511.872,
              342.03501,
              519.232
            ],
            "text": "used"
          },
          {
            "bbox": [
              345.15891,
              511.872,
              353.91384,
              519.232
            ],
            "text": "by"
          },
          {
            "bbox": [
              357.03774,
              511.872,
              361.33911,
              519.232
            ],
            "text": "a"
          },
          {
            "bbox": [
              364.46301,
              511.872,
              403.03917,
              519.232
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              406.16307,
              511.872,
              456.07338,
              519.232
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              459.19728,
              511.872,
              472.70214,
              519.232
            ],
            "text": "and"
          },
          {
            "bbox": [
              475.82604,
              511.872,
              482.94693,
              519.232
            ],
            "text": "to"
          },
          {
            "bbox": [
              486.07083,
              511.872,
              512.32761,
              519.232
            ],
            "text": "income"
          },
          {
            "bbox": [
              515.45151,
              511.872,
              531.92007,
              519.232
            ],
            "text": "from"
          }
        ]
      },
      {
        "bbox": [
          314.92116,
          521.44,
          531.88803,
          528.8
        ],
        "id": "pdf-015-line-088",
        "source_page": 15,
        "text": "this immovable property of the permanent establishment",
        "words": [
          {
            "bbox": [
              314.92116,
              521.44,
              327.68109,
              528.8
            ],
            "text": "this"
          },
          {
            "bbox": [
              332.36694,
              521.44,
              371.45574,
              528.8
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              376.14159,
              521.44,
              406.40337,
              528.8
            ],
            "text": "property"
          },
          {
            "bbox": [
              411.08922,
              521.44,
              418.05792,
              528.8
            ],
            "text": "of"
          },
          {
            "bbox": [
              422.74377,
              521.44,
              434.02185,
              528.8
            ],
            "text": "the"
          },
          {
            "bbox": [
              438.7077,
              521.44,
              477.28386,
              528.8
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              481.88961,
              521.44,
              531.88803,
              528.8
            ],
            "text": "establishment"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          531.008,
          531.88803,
          538.368
        ],
        "id": "pdf-015-line-090",
        "source_page": 15,
        "text": "(paragraph 4 of Article 6) and to profits from the alienation of",
        "words": [
          {
            "bbox": [
              314.88912,
              531.008,
              353.75364,
              538.368
            ],
            "text": "(paragraph"
          },
          {
            "bbox": [
              356.06853,
              531.008,
              360.52209,
              538.368
            ],
            "text": "4"
          },
          {
            "bbox": [
              362.83698,
              531.008,
              369.80568,
              538.368
            ],
            "text": "of"
          },
          {
            "bbox": [
              372.12057,
              531.008,
              394.58862,
              538.368
            ],
            "text": "Article"
          },
          {
            "bbox": [
              396.90351,
              531.008,
              403.43166,
              538.368
            ],
            "text": "6)"
          },
          {
            "bbox": [
              405.74655,
              531.008,
              419.25141,
              538.368
            ],
            "text": "and"
          },
          {
            "bbox": [
              421.5663,
              531.008,
              428.68719,
              538.368
            ],
            "text": "to"
          },
          {
            "bbox": [
              431.00208,
              531.008,
              453.69441,
              538.368
            ],
            "text": "profits"
          },
          {
            "bbox": [
              456.0093,
              531.008,
              472.47786,
              538.368
            ],
            "text": "from"
          },
          {
            "bbox": [
              474.78474,
              531.008,
              486.06282,
              538.368
            ],
            "text": "the"
          },
          {
            "bbox": [
              488.37771,
              531.008,
              522.60444,
              538.368
            ],
            "text": "alienation"
          },
          {
            "bbox": [
              524.91933,
              531.008,
              531.88803,
              538.368
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          540.576,
          531.87201,
          547.936
        ],
        "id": "pdf-015-line-092",
        "source_page": 15,
        "text": "such immovable property (paragraph 1 of Article 13) and of",
        "words": [
          {
            "bbox": [
              314.88912,
              540.576,
              332.10261,
              547.936
            ],
            "text": "such"
          },
          {
            "bbox": [
              335.01825,
              540.576,
              374.17914,
              547.936
            ],
            "text": "immovable"
          },
          {
            "bbox": [
              377.09478,
              540.576,
              407.27646,
              547.936
            ],
            "text": "property"
          },
          {
            "bbox": [
              410.1921,
              540.576,
              449.05662,
              547.936
            ],
            "text": "(paragraph"
          },
          {
            "bbox": [
              451.97226,
              540.576,
              456.42582,
              547.936
            ],
            "text": "1"
          },
          {
            "bbox": [
              459.34146,
              540.576,
              466.31016,
              547.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              469.2258,
              540.576,
              491.75793,
              547.936
            ],
            "text": "Article"
          },
          {
            "bbox": [
              494.67357,
              540.576,
              505.65528,
              547.936
            ],
            "text": "13)"
          },
          {
            "bbox": [
              508.57092,
              540.576,
              521.98767,
              547.936
            ],
            "text": "and"
          },
          {
            "bbox": [
              524.90331,
              540.576,
              531.87201,
              547.936
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          550.144,
          531.9441,
          557.504
        ],
        "id": "pdf-015-line-094",
        "source_page": 15,
        "text": "the movable property forming part of the business property of",
        "words": [
          {
            "bbox": [
              314.8731,
              550.144,
              326.15118,
              557.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              327.96144,
              550.144,
              358.51959,
              557.504
            ],
            "text": "movable"
          },
          {
            "bbox": [
              360.32985,
              550.144,
              390.59163,
              557.504
            ],
            "text": "property"
          },
          {
            "bbox": [
              392.40189,
              550.144,
              419.69196,
              557.504
            ],
            "text": "forming"
          },
          {
            "bbox": [
              421.42212,
              550.144,
              435.6639,
              557.504
            ],
            "text": "part"
          },
          {
            "bbox": [
              437.47416,
              550.144,
              444.44286,
              557.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              446.25312,
              550.144,
              457.5312,
              557.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              459.34146,
              550.144,
              491.0931,
              557.504
            ],
            "text": "business"
          },
          {
            "bbox": [
              492.90336,
              550.144,
              523.16514,
              557.504
            ],
            "text": "property"
          },
          {
            "bbox": [
              524.9754,
              550.144,
              531.9441,
              557.504
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          314.94519,
          559.712,
          516.2445,
          567.072
        ],
        "id": "pdf-015-line-096",
        "source_page": 15,
        "text": "the permanent establishment (paragraph 3 of Article 13).",
        "words": [
          {
            "bbox": [
              314.94519,
              559.712,
              326.13516,
              567.072
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.36194,
              559.712,
              366.9381,
              567.072
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              369.16488,
              559.712,
              419.1633,
              567.072
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              421.39008,
              559.712,
              460.16649,
              567.072
            ],
            "text": "(paragraph"
          },
          {
            "bbox": [
              462.39327,
              559.712,
              466.84683,
              567.072
            ],
            "text": "3"
          },
          {
            "bbox": [
              469.07361,
              559.712,
              476.04231,
              567.072
            ],
            "text": "of"
          },
          {
            "bbox": [
              478.26909,
              559.712,
              500.80923,
              567.072
            ],
            "text": "Article"
          },
          {
            "bbox": [
              503.03601,
              559.712,
              516.2445,
              567.072
            ],
            "text": "13)."
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          573.576,
          531.90405,
          580.936
        ],
        "id": "pdf-015-line-098",
        "source_page": 15,
        "text": "d) The Federal Republic of Germany, however, retains the right",
        "words": [
          {
            "bbox": [
              302.16123,
              573.576,
              308.97774,
              580.936
            ],
            "text": "d)"
          },
          {
            "bbox": [
              314.92116,
              573.576,
              328.27383,
              580.936
            ],
            "text": "The"
          },
          {
            "bbox": [
              330.74091,
              573.576,
              357.35013,
              580.936
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              359.81721,
              573.576,
              391.40865,
              580.936
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              393.87573,
              573.576,
              400.84443,
              580.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              403.31151,
              573.576,
              438.16302,
              580.936
            ],
            "text": "Germany,"
          },
          {
            "bbox": [
              440.6301,
              573.576,
              473.24682,
              580.936
            ],
            "text": "however,"
          },
          {
            "bbox": [
              475.64181,
              573.576,
              499.67181,
              580.936
            ],
            "text": "retains"
          },
          {
            "bbox": [
              502.13889,
              573.576,
              513.41697,
              580.936
            ],
            "text": "the"
          },
          {
            "bbox": [
              515.88405,
              573.576,
              531.90405,
              580.936
            ],
            "text": "right"
          }
        ]
      },
      {
        "bbox": [
          314.90514,
          583.144,
          531.88803,
          590.504
        ],
        "id": "pdf-015-line-100",
        "source_page": 15,
        "text": "to take into account in the determination of its rate of tax the",
        "words": [
          {
            "bbox": [
              314.90514,
              583.144,
              322.02603,
              590.504
            ],
            "text": "to"
          },
          {
            "bbox": [
              324.30888,
              583.144,
              339.59196,
              590.504
            ],
            "text": "take"
          },
          {
            "bbox": [
              341.87481,
              583.144,
              355.22748,
              590.504
            ],
            "text": "into"
          },
          {
            "bbox": [
              357.51033,
              583.144,
              386.36235,
              590.504
            ],
            "text": "account"
          },
          {
            "bbox": [
              388.6452,
              583.144,
              394.87698,
              590.504
            ],
            "text": "in"
          },
          {
            "bbox": [
              397.15983,
              583.144,
              408.43791,
              590.504
            ],
            "text": "the"
          },
          {
            "bbox": [
              410.72076,
              583.144,
              459.97425,
              590.504
            ],
            "text": "determination"
          },
          {
            "bbox": [
              462.2571,
              583.144,
              469.2258,
              590.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              471.50865,
              583.144,
              479.81502,
              590.504
            ],
            "text": "its"
          },
          {
            "bbox": [
              482.02578,
              583.144,
              495.819,
              590.504
            ],
            "text": "rate"
          },
          {
            "bbox": [
              498.10185,
              583.144,
              505.07055,
              590.504
            ],
            "text": "of"
          },
          {
            "bbox": [
              507.3534,
              583.144,
              518.3271,
              590.504
            ],
            "text": "tax"
          },
          {
            "bbox": [
              520.60995,
              583.144,
              531.88803,
              590.504
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          592.712,
          531.88002,
          600.072
        ],
        "id": "pdf-015-line-102",
        "source_page": 15,
        "text": "items of income and capital, which are under the provisions",
        "words": [
          {
            "bbox": [
              314.88912,
              592.712,
              334.32138,
              600.072
            ],
            "text": "items"
          },
          {
            "bbox": [
              337.00473,
              592.712,
              343.97343,
              600.072
            ],
            "text": "of"
          },
          {
            "bbox": [
              346.65678,
              592.712,
              372.91356,
              600.072
            ],
            "text": "income"
          },
          {
            "bbox": [
              375.59691,
              592.712,
              389.03769,
              600.072
            ],
            "text": "and"
          },
          {
            "bbox": [
              391.72104,
              592.712,
              417.68145,
              600.072
            ],
            "text": "capital,"
          },
          {
            "bbox": [
              420.3648,
              592.712,
              441.41508,
              600.072
            ],
            "text": "which"
          },
          {
            "bbox": [
              444.09843,
              592.712,
              455.3685,
              600.072
            ],
            "text": "are"
          },
          {
            "bbox": [
              458.05185,
              592.712,
              478.6776,
              600.072
            ],
            "text": "under"
          },
          {
            "bbox": [
              481.36095,
              592.712,
              492.63903,
              600.072
            ],
            "text": "the"
          },
          {
            "bbox": [
              495.32238,
              592.712,
              531.88002,
              600.072
            ],
            "text": "provisions"
          }
        ]
      },
      {
        "bbox": [
          314.88111,
          602.28,
          483.003,
          609.64
        ],
        "id": "pdf-015-line-104",
        "source_page": 15,
        "text": "of this Convention exempted from German tax.",
        "words": [
          {
            "bbox": [
              314.88111,
              602.28,
              321.84981,
              609.64
            ],
            "text": "of"
          },
          {
            "bbox": [
              324.07659,
              602.28,
              336.83652,
              609.64
            ],
            "text": "this"
          },
          {
            "bbox": [
              339.0633,
              602.28,
              380.00241,
              609.64
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              382.22919,
              602.28,
              418.0419,
              609.64
            ],
            "text": "exempted"
          },
          {
            "bbox": [
              420.26868,
              602.28,
              436.73724,
              609.64
            ],
            "text": "from"
          },
          {
            "bbox": [
              438.95601,
              602.28,
              467.57574,
              609.64
            ],
            "text": "German"
          },
          {
            "bbox": [
              469.80252,
              602.28,
              483.003,
              609.64
            ],
            "text": "tax."
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          625.712,
          531.88803,
          633.072
        ],
        "id": "pdf-015-line-107",
        "source_page": 15,
        "text": "e) Notwithstanding the provisions of sub-paragraph a) double",
        "words": [
          {
            "bbox": [
              302.12919,
              625.712,
              308.49714,
              633.072
            ],
            "text": "e)"
          },
          {
            "bbox": [
              314.88912,
              625.712,
              373.41819,
              633.072
            ],
            "text": "Notwithstanding"
          },
          {
            "bbox": [
              376.67826,
              625.712,
              387.95634,
              633.072
            ],
            "text": "the"
          },
          {
            "bbox": [
              391.21641,
              625.712,
              427.85415,
              633.072
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              431.11422,
              625.712,
              438.08292,
              633.072
            ],
            "text": "of"
          },
          {
            "bbox": [
              441.34299,
              625.712,
              494.36118,
              633.072
            ],
            "text": "sub-paragraph"
          },
          {
            "bbox": [
              497.62125,
              625.712,
              503.99721,
              633.072
            ],
            "text": "a)"
          },
          {
            "bbox": [
              507.25728,
              625.712,
              531.88803,
              633.072
            ],
            "text": "double"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          635.272,
          531.87201,
          642.64
        ],
        "id": "pdf-015-line-109",
        "source_page": 15,
        "text": "taxation shall be avoided by allowing a tax credit as laid down",
        "words": [
          {
            "bbox": [
              314.88912,
              635.28,
              343.51686,
              642.64
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              345.35115,
              635.28,
              361.66752,
              642.64
            ],
            "text": "shall"
          },
          {
            "bbox": [
              363.50181,
              635.28,
              372.55311,
              642.64
            ],
            "text": "be"
          },
          {
            "bbox": [
              374.3874,
              635.28,
              402.79086,
              642.64
            ],
            "text": "avoided"
          },
          {
            "bbox": [
              404.62515,
              635.272,
              413.38008,
              642.632
            ],
            "text": "by"
          },
          {
            "bbox": [
              415.21437,
              635.272,
              444.56301,
              642.632
            ],
            "text": "allowing"
          },
          {
            "bbox": [
              446.3973,
              635.272,
              450.69867,
              642.632
            ],
            "text": "a"
          },
          {
            "bbox": [
              452.53296,
              635.272,
              463.50666,
              642.632
            ],
            "text": "tax"
          },
          {
            "bbox": [
              465.34095,
              635.272,
              485.66232,
              642.632
            ],
            "text": "credit"
          },
          {
            "bbox": [
              487.49661,
              635.272,
              495.80298,
              642.632
            ],
            "text": "as"
          },
          {
            "bbox": [
              497.56518,
              635.272,
              510.17292,
              642.632
            ],
            "text": "laid"
          },
          {
            "bbox": [
              512.00721,
              635.272,
              531.87201,
              642.632
            ],
            "text": "down"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          644.84,
          385.49727,
          652.2
        ],
        "id": "pdf-015-line-111",
        "source_page": 15,
        "text": "in sub-paragraph b)",
        "words": [
          {
            "bbox": [
              314.8731,
              644.84,
              321.10488,
              652.2
            ],
            "text": "in"
          },
          {
            "bbox": [
              323.33166,
              644.84,
              376.44597,
              652.2
            ],
            "text": "sub-paragraph"
          },
          {
            "bbox": [
              378.67275,
              644.84,
              385.49727,
              652.2
            ],
            "text": "b)"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          658.248,
          531.89604,
          665.608
        ],
        "id": "pdf-015-line-113",
        "source_page": 15,
        "text": "aa) if in the Contracting States items of income or capital are",
        "words": [
          {
            "bbox": [
              314.93718,
              658.248,
              325.59849,
              665.608
            ],
            "text": "aa)"
          },
          {
            "bbox": [
              331.95042,
              658.248,
              336.0996,
              665.608
            ],
            "text": "if"
          },
          {
            "bbox": [
              337.89384,
              658.248,
              344.12562,
              665.608
            ],
            "text": "in"
          },
          {
            "bbox": [
              345.99195,
              658.248,
              357.27003,
              665.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              359.13636,
              658.248,
              401.10876,
              665.608
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              402.97509,
              658.248,
              425.81961,
              665.608
            ],
            "text": "States"
          },
          {
            "bbox": [
              427.68594,
              658.248,
              447.1182,
              665.608
            ],
            "text": "items"
          },
          {
            "bbox": [
              448.93647,
              658.248,
              455.90517,
              665.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              457.7715,
              658.248,
              484.02828,
              665.608
            ],
            "text": "income"
          },
          {
            "bbox": [
              485.89461,
              658.248,
              493.15968,
              665.608
            ],
            "text": "or"
          },
          {
            "bbox": [
              495.02601,
              658.248,
              518.75964,
              665.608
            ],
            "text": "capital"
          },
          {
            "bbox": [
              520.62597,
              658.248,
              531.89604,
              665.608
            ],
            "text": "are"
          }
        ]
      },
      {
        "bbox": [
          331.91838,
          667.816,
          531.88803,
          675.176
        ],
        "id": "pdf-015-line-115",
        "source_page": 15,
        "text": "placed under differing provisions of this Convention or",
        "words": [
          {
            "bbox": [
              331.91838,
              667.816,
              356.10057,
              675.176
            ],
            "text": "placed"
          },
          {
            "bbox": [
              359.19243,
              667.816,
              379.7541,
              675.176
            ],
            "text": "under"
          },
          {
            "bbox": [
              382.84596,
              667.816,
              411.91425,
              675.176
            ],
            "text": "differing"
          },
          {
            "bbox": [
              415.00611,
              667.816,
              451.64385,
              675.176
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              454.73571,
              667.816,
              461.70441,
              675.176
            ],
            "text": "of"
          },
          {
            "bbox": [
              464.79627,
              667.816,
              477.5562,
              675.176
            ],
            "text": "this"
          },
          {
            "bbox": [
              480.59199,
              667.816,
              521.5311,
              675.176
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              524.62296,
              667.816,
              531.88803,
              675.176
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          331.91037,
          677.384,
          531.864,
          684.744
        ],
        "id": "pdf-015-line-117",
        "source_page": 15,
        "text": "attributed to different persons (except pursuant to Arti-",
        "words": [
          {
            "bbox": [
              331.91037,
              677.384,
              366.48153,
              684.744
            ],
            "text": "attributed"
          },
          {
            "bbox": [
              369.30105,
              677.384,
              376.42194,
              684.744
            ],
            "text": "to"
          },
          {
            "bbox": [
              379.24146,
              677.384,
              408.67821,
              684.744
            ],
            "text": "different"
          },
          {
            "bbox": [
              411.49773,
              677.384,
              440.27766,
              684.744
            ],
            "text": "persons"
          },
          {
            "bbox": [
              443.09718,
              677.384,
              469.49814,
              684.744
            ],
            "text": "(except"
          },
          {
            "bbox": [
              472.31766,
              677.384,
              503.92512,
              684.744
            ],
            "text": "pursuant"
          },
          {
            "bbox": [
              506.74464,
              677.384,
              513.86553,
              684.744
            ],
            "text": "to"
          },
          {
            "bbox": [
              516.68505,
              677.384,
              531.864,
              684.744
            ],
            "text": "Arti-"
          }
        ]
      },
      {
        "bbox": [
          331.88634,
          686.952,
          531.93609,
          694.312
        ],
        "id": "pdf-015-line-119",
        "source_page": 15,
        "text": "cle 9) and this conflict cannot be settled by a procedure",
        "words": [
          {
            "bbox": [
              331.88634,
              686.952,
              342.2673,
              694.312
            ],
            "text": "cle"
          },
          {
            "bbox": [
              344.58219,
              686.952,
              351.11034,
              694.312
            ],
            "text": "9)"
          },
          {
            "bbox": [
              353.42523,
              686.952,
              366.93009,
              694.312
            ],
            "text": "and"
          },
          {
            "bbox": [
              369.24498,
              686.952,
              382.00491,
              694.312
            ],
            "text": "this"
          },
          {
            "bbox": [
              384.3198,
              686.952,
              410.42439,
              694.312
            ],
            "text": "conflict"
          },
          {
            "bbox": [
              412.73928,
              686.952,
              437.28192,
              694.312
            ],
            "text": "cannot"
          },
          {
            "bbox": [
              439.59681,
              686.952,
              448.64811,
              694.312
            ],
            "text": "be"
          },
          {
            "bbox": [
              450.963,
              686.952,
              475.14519,
              694.312
            ],
            "text": "settled"
          },
          {
            "bbox": [
              477.46008,
              686.952,
              486.21501,
              694.312
            ],
            "text": "by"
          },
          {
            "bbox": [
              488.5299,
              686.952,
              492.83127,
              694.312
            ],
            "text": "a"
          },
          {
            "bbox": [
              495.14616,
              686.952,
              531.93609,
              694.312
            ],
            "text": "procedure"
          }
        ]
      },
      {
        "bbox": [
          331.95843,
          696.52,
          531.89604,
          703.88
        ],
        "id": "pdf-015-line-121",
        "source_page": 15,
        "text": "in accordance with paragraph 3 of Article 25 and if as a",
        "words": [
          {
            "bbox": [
              331.95843,
              696.52,
              338.19021,
              703.88
            ],
            "text": "in"
          },
          {
            "bbox": [
              340.63326,
              696.52,
              382.81392,
              703.88
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              385.25697,
              696.52,
              400.07547,
              703.88
            ],
            "text": "with"
          },
          {
            "bbox": [
              402.51852,
              696.52,
              439.30845,
              703.88
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              441.7515,
              696.52,
              446.20506,
              703.88
            ],
            "text": "3"
          },
          {
            "bbox": [
              448.64811,
              696.52,
              455.61681,
              703.88
            ],
            "text": "of"
          },
          {
            "bbox": [
              458.05986,
              696.52,
              480.51189,
              703.88
            ],
            "text": "Article"
          },
          {
            "bbox": [
              482.95494,
              696.52,
              491.86206,
              703.88
            ],
            "text": "25"
          },
          {
            "bbox": [
              494.30511,
              696.52,
              507.80997,
              703.88
            ],
            "text": "and"
          },
          {
            "bbox": [
              510.25302,
              696.52,
              514.4022,
              703.88
            ],
            "text": "if"
          },
          {
            "bbox": [
              516.84525,
              696.52,
              525.15162,
              703.88
            ],
            "text": "as"
          },
          {
            "bbox": [
              527.59467,
              696.52,
              531.89604,
              703.88
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          331.91838,
          706.088,
          531.88002,
          713.448
        ],
        "id": "pdf-015-line-123",
        "source_page": 15,
        "text": "result of this difference in placement or attribution the",
        "words": [
          {
            "bbox": [
              331.91838,
              706.088,
              351.64701,
              713.448
            ],
            "text": "result"
          },
          {
            "bbox": [
              354.94713,
              706.088,
              361.91583,
              713.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              365.21595,
              706.088,
              377.97588,
              713.448
            ],
            "text": "this"
          },
          {
            "bbox": [
              381.276,
              706.088,
              416.79234,
              713.448
            ],
            "text": "difference"
          },
          {
            "bbox": [
              420.09246,
              706.088,
              426.32424,
              713.448
            ],
            "text": "in"
          },
          {
            "bbox": [
              429.62436,
              706.088,
              467.15922,
              713.448
            ],
            "text": "placement"
          },
          {
            "bbox": [
              470.45934,
              706.088,
              477.72441,
              713.448
            ],
            "text": "or"
          },
          {
            "bbox": [
              481.02453,
              706.088,
              517.30182,
              713.448
            ],
            "text": "attribution"
          },
          {
            "bbox": [
              520.60194,
              706.088,
              531.88002,
              713.448
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          331.90236,
          715.656,
          531.93609,
          723.016
        ],
        "id": "pdf-015-line-125",
        "source_page": 15,
        "text": "relevant income or capital would remain untaxed or be",
        "words": [
          {
            "bbox": [
              331.90236,
              715.656,
              360.23373,
              723.016
            ],
            "text": "relevant"
          },
          {
            "bbox": [
              363.14937,
              715.656,
              389.40615,
              723.016
            ],
            "text": "income"
          },
          {
            "bbox": [
              392.32179,
              715.656,
              399.58686,
              723.016
            ],
            "text": "or"
          },
          {
            "bbox": [
              402.5025,
              715.656,
              426.14001,
              723.016
            ],
            "text": "capital"
          },
          {
            "bbox": [
              429.05565,
              715.656,
              450.69867,
              723.016
            ],
            "text": "would"
          },
          {
            "bbox": [
              453.61431,
              715.656,
              477.94068,
              723.016
            ],
            "text": "remain"
          },
          {
            "bbox": [
              480.85632,
              715.656,
              509.78844,
              723.016
            ],
            "text": "untaxed"
          },
          {
            "bbox": [
              512.70408,
              715.656,
              519.96915,
              723.016
            ],
            "text": "or"
          },
          {
            "bbox": [
              522.88479,
              715.656,
              531.93609,
              723.016
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          331.95843,
          725.224,
          475.05708,
          732.584
        ],
        "id": "pdf-015-line-127",
        "source_page": 15,
        "text": "taxed lower than without this conflict; or",
        "words": [
          {
            "bbox": [
              331.95843,
              725.224,
              351.98343,
              732.584
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              354.11409,
              725.224,
              373.52232,
              732.584
            ],
            "text": "lower"
          },
          {
            "bbox": [
              375.7491,
              725.224,
              391.48074,
              732.584
            ],
            "text": "than"
          },
          {
            "bbox": [
              393.70752,
              725.224,
              420.10047,
              732.584
            ],
            "text": "without"
          },
          {
            "bbox": [
              422.32725,
              725.224,
              435.08718,
              732.584
            ],
            "text": "this"
          },
          {
            "bbox": [
              437.31396,
              725.224,
              465.56523,
              732.584
            ],
            "text": "conflict;"
          },
          {
            "bbox": [
              467.79201,
              725.224,
              475.05708,
              732.584
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          748.192,
          531.93609,
          755.56
        ],
        "id": "pdf-015-line-130",
        "source_page": 15,
        "text": "bb) if after due consultation with the competent authority of",
        "words": [
          {
            "bbox": [
              314.86509,
              748.2,
              326.42352,
              755.56
            ],
            "text": "bb)"
          },
          {
            "bbox": [
              331.87833,
              748.2,
              336.02751,
              755.56
            ],
            "text": "if"
          },
          {
            "bbox": [
              338.47857,
              748.2,
              354.64275,
              755.56
            ],
            "text": "after"
          },
          {
            "bbox": [
              357.09381,
              748.2,
              370.59867,
              755.56
            ],
            "text": "due"
          },
          {
            "bbox": [
              373.04973,
              748.2,
              416.81637,
              755.56
            ],
            "text": "consultation"
          },
          {
            "bbox": [
              419.18733,
              748.192,
              434.00583,
              755.552
            ],
            "text": "with"
          },
          {
            "bbox": [
              436.45689,
              748.192,
              447.73497,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              450.18603,
              748.192,
              488.76219,
              755.552
            ],
            "text": "competent"
          },
          {
            "bbox": [
              491.21325,
              748.192,
              522.51633,
              755.552
            ],
            "text": "authority"
          },
          {
            "bbox": [
              524.96739,
              748.192,
              531.93609,
              755.552
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          331.95843,
          757.76,
          531.88002,
          765.12
        ],
        "id": "pdf-015-line-132",
        "source_page": 15,
        "text": "Romania the Federal Republic of Germany notifies",
        "words": [
          {
            "bbox": [
              331.95843,
              757.76,
              363.61395,
              765.12
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              369.17289,
              757.76,
              380.45097,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              386.00991,
              757.76,
              412.70724,
              765.12
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              418.26618,
              757.76,
              449.85762,
              765.12
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              455.41656,
              757.76,
              462.38526,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              467.9442,
              757.76,
              500.51286,
              765.12
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              506.0718,
              757.76,
              531.88002,
              765.12
            ],
            "text": "notifies"
          }
        ]
      },
      {
        "bbox": [
          331.90236,
          767.328,
          531.9441,
          774.688
        ],
        "id": "pdf-015-line-134",
        "source_page": 15,
        "text": "Romania through diplomatic channels of other items of",
        "words": [
          {
            "bbox": [
              331.90236,
              767.328,
              363.63798,
              774.688
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              366.39342,
              767.328,
              394.14006,
              774.688
            ],
            "text": "through"
          },
          {
            "bbox": [
              396.8955,
              767.328,
              434.20608,
              774.688
            ],
            "text": "diplomatic"
          },
          {
            "bbox": [
              436.96152,
              767.328,
              469.00953,
              774.688
            ],
            "text": "channels"
          },
          {
            "bbox": [
              471.76497,
              767.328,
              478.73367,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              481.48911,
              767.328,
              500.03226,
              774.688
            ],
            "text": "other"
          },
          {
            "bbox": [
              502.7877,
              767.328,
              522.21996,
              774.688
            ],
            "text": "items"
          },
          {
            "bbox": [
              524.9754,
              767.328,
              531.9441,
              774.688
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          331.87833,
          776.896,
          531.91206,
          784.256
        ],
        "id": "pdf-015-line-136",
        "source_page": 15,
        "text": "income to which it intends to apply the provisions of",
        "words": [
          {
            "bbox": [
              331.87833,
              776.896,
              358.13511,
              784.256
            ],
            "text": "income"
          },
          {
            "bbox": [
              361.85976,
              776.896,
              368.98065,
              784.256
            ],
            "text": "to"
          },
          {
            "bbox": [
              372.7053,
              776.896,
              393.75558,
              784.256
            ],
            "text": "which"
          },
          {
            "bbox": [
              397.48023,
              776.896,
              401.7816,
              784.256
            ],
            "text": "it"
          },
          {
            "bbox": [
              405.50625,
              776.896,
              431.77104,
              784.256
            ],
            "text": "intends"
          },
          {
            "bbox": [
              435.49569,
              776.896,
              442.61658,
              784.256
            ],
            "text": "to"
          },
          {
            "bbox": [
              446.34123,
              776.896,
              465.85359,
              784.256
            ],
            "text": "apply"
          },
          {
            "bbox": [
              469.57824,
              776.896,
              480.85632,
              784.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              484.58097,
              776.896,
              521.21871,
              784.256
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              524.94336,
              776.896,
              531.91206,
              784.256
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          335.84367,
          79.856,
          535.50578,
          87.216
        ],
        "id": "pdf-016-line-004",
        "source_page": 16,
        "text": "sub-paragraph b). Double Taxation is then avoided for",
        "words": [
          {
            "bbox": [
              335.84367,
              79.856,
              388.82536,
              87.216
            ],
            "text": "sub-paragraph"
          },
          {
            "bbox": [
              391.98141,
              79.856,
              401.01011,
              87.216
            ],
            "text": "b)."
          },
          {
            "bbox": [
              404.16616,
              79.856,
              429.6223,
              87.216
            ],
            "text": "Double"
          },
          {
            "bbox": [
              432.77835,
              79.856,
              463.39603,
              87.216
            ],
            "text": "Taxation"
          },
          {
            "bbox": [
              466.55208,
              79.856,
              472.32086,
              87.216
            ],
            "text": "is"
          },
          {
            "bbox": [
              475.47691,
              79.856,
              491.16927,
              87.216
            ],
            "text": "then"
          },
          {
            "bbox": [
              494.32532,
              79.856,
              522.73776,
              87.216
            ],
            "text": "avoided"
          },
          {
            "bbox": [
              525.89381,
              79.856,
              535.50578,
              87.216
            ],
            "text": "for"
          }
        ]
      },
      {
        "bbox": [
          335.85965,
          89.424,
          535.48181,
          96.784
        ],
        "id": "pdf-016-line-006",
        "source_page": 16,
        "text": "the notified income by allowing a tax credit from the first",
        "words": [
          {
            "bbox": [
              335.85965,
              89.424,
              347.10957,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              349.22692,
              89.424,
              375.71377,
              96.784
            ],
            "text": "notified"
          },
          {
            "bbox": [
              377.81514,
              89.424,
              404.01435,
              96.784
            ],
            "text": "income"
          },
          {
            "bbox": [
              406.1317,
              89.424,
              414.86477,
              96.784
            ],
            "text": "by"
          },
          {
            "bbox": [
              416.98212,
              89.424,
              446.26547,
              96.784
            ],
            "text": "allowing"
          },
          {
            "bbox": [
              448.38282,
              89.424,
              452.67345,
              96.784
            ],
            "text": "a"
          },
          {
            "bbox": [
              454.7908,
              89.424,
              465.7371,
              96.784
            ],
            "text": "tax"
          },
          {
            "bbox": [
              467.85445,
              89.424,
              488.12508,
              96.784
            ],
            "text": "credit"
          },
          {
            "bbox": [
              490.25841,
              89.424,
              506.68585,
              96.784
            ],
            "text": "from"
          },
          {
            "bbox": [
              508.8032,
              89.424,
              520.05312,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              522.17047,
              89.424,
              535.48181,
              96.784
            ],
            "text": "first"
          }
        ]
      },
      {
        "bbox": [
          335.83568,
          98.992,
          535.4898,
          106.352
        ],
        "id": "pdf-016-line-008",
        "source_page": 16,
        "text": "day of the calendar year in which the notification was",
        "words": [
          {
            "bbox": [
              335.83568,
              98.992,
              348.85938,
              106.352
            ],
            "text": "day"
          },
          {
            "bbox": [
              352.21518,
              98.992,
              359.16648,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              362.52228,
              98.992,
              373.7722,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              377.128,
              98.992,
              407.90548,
              106.352
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              411.28525,
              98.992,
              426.52218,
              106.352
            ],
            "text": "year"
          },
          {
            "bbox": [
              429.87798,
              98.992,
              436.0942,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              439.45,
              98.992,
              460.45571,
              106.352
            ],
            "text": "which"
          },
          {
            "bbox": [
              463.81151,
              98.992,
              475.06143,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              478.41723,
              98.992,
              517.77597,
              106.352
            ],
            "text": "notification"
          },
          {
            "bbox": [
              521.13177,
              98.992,
              535.4898,
              106.352
            ],
            "text": "was"
          }
        ]
      },
      {
        "bbox": [
          335.84367,
          108.56,
          358.19969,
          115.92
        ],
        "id": "pdf-016-line-010",
        "source_page": 16,
        "text": "made.",
        "words": [
          {
            "bbox": [
              335.84367,
              108.56,
              358.19969,
              115.92
            ],
            "text": "made."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          128.624,
          438.69894,
          136.008
        ],
        "id": "pdf-016-line-012",
        "source_page": 16,
        "text": "Article 24",
        "words": [
          {
            "bbox": [
              402.90374,
              128.624,
              427.59284,
              136.008
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              128.624,
              438.69894,
              136.008
            ],
            "text": "24"
          }
        ]
      },
      {
        "bbox": [
          384.35096,
          142.44,
          457.25172,
          149.824
        ],
        "id": "pdf-016-line-014",
        "source_page": 16,
        "text": "Non-discrimination",
        "words": [
          {
            "bbox": [
              384.35096,
              142.44,
              457.25172,
              149.824
            ],
            "text": "Non-discrimination"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          157.928,
          535.50578,
          165.288
        ],
        "id": "pdf-016-line-016",
        "source_page": 16,
        "text": "(1) Nationals of a Contracting State shall not be subjected in",
        "words": [
          {
            "bbox": [
              314.61424,
              157.928,
              323.1955,
              165.288
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.07989,
              157.928,
              359.51804,
              165.288
            ],
            "text": "Nationals"
          },
          {
            "bbox": [
              362.40243,
              157.928,
              369.35373,
              165.288
            ],
            "text": "of"
          },
          {
            "bbox": [
              372.23812,
              157.928,
              376.52875,
              165.288
            ],
            "text": "a"
          },
          {
            "bbox": [
              379.41314,
              157.928,
              421.28873,
              165.288
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              424.14915,
              157.928,
              442.94163,
              165.288
            ],
            "text": "State"
          },
          {
            "bbox": [
              445.82602,
              157.928,
              462.10165,
              165.288
            ],
            "text": "shall"
          },
          {
            "bbox": [
              464.98604,
              157.928,
              476.53159,
              165.288
            ],
            "text": "not"
          },
          {
            "bbox": [
              479.41598,
              157.928,
              488.44468,
              165.288
            ],
            "text": "be"
          },
          {
            "bbox": [
              491.32907,
              157.928,
              526.40517,
              165.288
            ],
            "text": "subjected"
          },
          {
            "bbox": [
              529.28956,
              157.928,
              535.50578,
              165.288
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          167.496,
          535.4898,
          174.856
        ],
        "id": "pdf-016-line-018",
        "source_page": 16,
        "text": "the other Contracting State to any taxation or any requirement",
        "words": [
          {
            "bbox": [
              306.12886,
              167.496,
              317.3628,
              174.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              320.43895,
              167.496,
              338.9358,
              174.856
            ],
            "text": "other"
          },
          {
            "bbox": [
              342.01195,
              167.496,
              383.88754,
              174.856
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              386.96369,
              167.496,
              405.75617,
              174.856
            ],
            "text": "State"
          },
          {
            "bbox": [
              408.83232,
              167.496,
              415.93543,
              174.856
            ],
            "text": "to"
          },
          {
            "bbox": [
              419.01158,
              167.496,
              431.73965,
              174.856
            ],
            "text": "any"
          },
          {
            "bbox": [
              434.80781,
              167.496,
              463.36407,
              174.856
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              466.44022,
              167.496,
              473.68715,
              174.856
            ],
            "text": "or"
          },
          {
            "bbox": [
              476.7633,
              167.496,
              489.49137,
              174.856
            ],
            "text": "any"
          },
          {
            "bbox": [
              492.56752,
              167.496,
              535.4898,
              174.856
            ],
            "text": "requirement"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          177.064,
          535.48181,
          184.424
        ],
        "id": "pdf-016-line-020",
        "source_page": 16,
        "text": "connected therewith which is other or more burdensome than",
        "words": [
          {
            "bbox": [
              306.11288,
              177.064,
              344.00146,
              184.424
            ],
            "text": "connected"
          },
          {
            "bbox": [
              347.36525,
              177.064,
              380.35596,
              184.424
            ],
            "text": "therewith"
          },
          {
            "bbox": [
              383.71975,
              177.064,
              404.72546,
              184.424
            ],
            "text": "which"
          },
          {
            "bbox": [
              408.08925,
              177.064,
              413.85803,
              184.424
            ],
            "text": "is"
          },
          {
            "bbox": [
              417.22182,
              177.064,
              435.71867,
              184.424
            ],
            "text": "other"
          },
          {
            "bbox": [
              439.08246,
              177.064,
              446.32939,
              184.424
            ],
            "text": "or"
          },
          {
            "bbox": [
              449.69318,
              177.064,
              468.06219,
              184.424
            ],
            "text": "more"
          },
          {
            "bbox": [
              471.42598,
              177.064,
              516.42566,
              184.424
            ],
            "text": "burdensome"
          },
          {
            "bbox": [
              519.78945,
              177.064,
              535.48181,
              184.424
            ],
            "text": "than"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          186.632,
          535.48181,
          193.992
        ],
        "id": "pdf-016-line-022",
        "source_page": 16,
        "text": "the taxation and connected requirements to which nationals of",
        "words": [
          {
            "bbox": [
              306.10489,
              186.632,
              317.35481,
              193.992
            ],
            "text": "the"
          },
          {
            "bbox": [
              320.36704,
              186.632,
              348.9233,
              193.992
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              351.93553,
              186.632,
              365.42265,
              193.992
            ],
            "text": "and"
          },
          {
            "bbox": [
              368.43488,
              186.632,
              406.32346,
              193.992
            ],
            "text": "connected"
          },
          {
            "bbox": [
              409.33569,
              186.632,
              456.25297,
              193.992
            ],
            "text": "requirements"
          },
          {
            "bbox": [
              459.2652,
              186.632,
              466.36831,
              193.992
            ],
            "text": "to"
          },
          {
            "bbox": [
              469.38054,
              186.632,
              490.39424,
              193.992
            ],
            "text": "which"
          },
          {
            "bbox": [
              493.40647,
              186.632,
              525.51828,
              193.992
            ],
            "text": "nationals"
          },
          {
            "bbox": [
              528.53051,
              186.632,
              535.48181,
              193.992
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          196.2,
          535.4898,
          203.56
        ],
        "id": "pdf-016-line-024",
        "source_page": 16,
        "text": "that other State in the same circumstances, especially with",
        "words": [
          {
            "bbox": [
              306.10489,
              196.2,
              319.87166,
              203.56
            ],
            "text": "that"
          },
          {
            "bbox": [
              324.51385,
              196.2,
              343.0107,
              203.56
            ],
            "text": "other"
          },
          {
            "bbox": [
              347.65289,
              196.2,
              366.44537,
              203.56
            ],
            "text": "State"
          },
          {
            "bbox": [
              371.08756,
              196.2,
              377.30378,
              203.56
            ],
            "text": "in"
          },
          {
            "bbox": [
              381.95396,
              196.2,
              393.20388,
              203.56
            ],
            "text": "the"
          },
          {
            "bbox": [
              397.84607,
              196.2,
              417.2378,
              203.56
            ],
            "text": "same"
          },
          {
            "bbox": [
              421.87999,
              196.2,
              476.19601,
              203.56
            ],
            "text": "circumstances,"
          },
          {
            "bbox": [
              480.8382,
              196.2,
              516.05812,
              203.56
            ],
            "text": "especially"
          },
          {
            "bbox": [
              520.70031,
              196.2,
              535.4898,
              203.56
            ],
            "text": "with"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          205.768,
          535.4898,
          213.128
        ],
        "id": "pdf-016-line-026",
        "source_page": 16,
        "text": "respect to residence, are or may be subjected. This provision",
        "words": [
          {
            "bbox": [
              306.11288,
              205.768,
              332.89536,
              213.128
            ],
            "text": "respect"
          },
          {
            "bbox": [
              336.36302,
              205.768,
              343.46613,
              213.128
            ],
            "text": "to"
          },
          {
            "bbox": [
              346.93379,
              205.768,
              383.92749,
              213.128
            ],
            "text": "residence,"
          },
          {
            "bbox": [
              387.39515,
              205.768,
              398.63708,
              213.128
            ],
            "text": "are"
          },
          {
            "bbox": [
              402.11273,
              205.768,
              409.35966,
              213.128
            ],
            "text": "or"
          },
          {
            "bbox": [
              412.82732,
              205.768,
              427.92842,
              213.128
            ],
            "text": "may"
          },
          {
            "bbox": [
              431.39608,
              205.768,
              440.42478,
              213.128
            ],
            "text": "be"
          },
          {
            "bbox": [
              443.89244,
              205.768,
              481.18976,
              213.128
            ],
            "text": "subjected."
          },
          {
            "bbox": [
              484.65742,
              205.768,
              499.4549,
              213.128
            ],
            "text": "This"
          },
          {
            "bbox": [
              502.92256,
              205.768,
              535.4898,
              213.128
            ],
            "text": "provision"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          215.336,
          535.4898,
          222.696
        ],
        "id": "pdf-016-line-028",
        "source_page": 16,
        "text": "shall, notwithstanding the provisions of Article 1, also apply to",
        "words": [
          {
            "bbox": [
              306.11288,
              215.336,
              324.60973,
              222.696
            ],
            "text": "shall,"
          },
          {
            "bbox": [
              327.78176,
              215.336,
              384.90227,
              222.696
            ],
            "text": "notwithstanding"
          },
          {
            "bbox": [
              388.0743,
              215.336,
              399.32422,
              222.696
            ],
            "text": "the"
          },
          {
            "bbox": [
              402.49625,
              215.336,
              439.0505,
              222.696
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              442.22253,
              215.336,
              449.17383,
              222.696
            ],
            "text": "of"
          },
          {
            "bbox": [
              452.34586,
              215.336,
              474.82972,
              222.696
            ],
            "text": "Article"
          },
          {
            "bbox": [
              478.00175,
              215.336,
              484.66541,
              222.696
            ],
            "text": "1,"
          },
          {
            "bbox": [
              487.83744,
              215.336,
              502.48311,
              222.696
            ],
            "text": "also"
          },
          {
            "bbox": [
              505.65514,
              215.336,
              525.19069,
              222.696
            ],
            "text": "apply"
          },
          {
            "bbox": [
              528.36272,
              215.336,
              535.4898,
              222.696
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          224.904,
          535.47382,
          232.264
        ],
        "id": "pdf-016-line-030",
        "source_page": 16,
        "text": "persons who are not residents of one or both of the Contracting",
        "words": [
          {
            "bbox": [
              306.11288,
              224.904,
              334.82095,
              232.264
            ],
            "text": "persons"
          },
          {
            "bbox": [
              337.20197,
              224.904,
              352.28709,
              232.264
            ],
            "text": "who"
          },
          {
            "bbox": [
              354.66811,
              224.904,
              365.91004,
              232.264
            ],
            "text": "are"
          },
          {
            "bbox": [
              368.29106,
              224.904,
              379.83661,
              232.264
            ],
            "text": "not"
          },
          {
            "bbox": [
              382.21763,
              224.904,
              414.9207,
              232.264
            ],
            "text": "residents"
          },
          {
            "bbox": [
              417.30172,
              224.904,
              424.25302,
              232.264
            ],
            "text": "of"
          },
          {
            "bbox": [
              426.64203,
              224.904,
              439.96136,
              232.264
            ],
            "text": "one"
          },
          {
            "bbox": [
              442.34238,
              224.904,
              449.58931,
              232.264
            ],
            "text": "or"
          },
          {
            "bbox": [
              451.97033,
              224.904,
              468.25395,
              232.264
            ],
            "text": "both"
          },
          {
            "bbox": [
              470.63497,
              224.904,
              477.58627,
              232.264
            ],
            "text": "of"
          },
          {
            "bbox": [
              479.96729,
              224.904,
              491.21721,
              232.264
            ],
            "text": "the"
          },
          {
            "bbox": [
              493.59823,
              224.904,
              535.47382,
              232.264
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          234.472,
          331.12158,
          241.832
        ],
        "id": "pdf-016-line-032",
        "source_page": 16,
        "text": "States.",
        "words": [
          {
            "bbox": [
              306.0969,
              234.472,
              331.12158,
              241.832
            ],
            "text": "States."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          248.288,
          535.4898,
          255.648
        ],
        "id": "pdf-016-line-034",
        "source_page": 16,
        "text": "(2) The taxation on a permanent establishment which an enter-",
        "words": [
          {
            "bbox": [
              314.60625,
              248.288,
              323.18751,
              255.648
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              325.15305,
              248.288,
              338.47238,
              255.648
            ],
            "text": "The"
          },
          {
            "bbox": [
              340.43792,
              248.288,
              368.99418,
              255.648
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              370.95972,
              248.288,
              379.98842,
              255.648
            ],
            "text": "on"
          },
          {
            "bbox": [
              381.95396,
              248.288,
              386.24459,
              255.648
            ],
            "text": "a"
          },
          {
            "bbox": [
              388.21013,
              248.288,
              426.69796,
              255.648
            ],
            "text": "permanent"
          },
          {
            "bbox": [
              428.6635,
              248.288,
              478.54507,
              255.648
            ],
            "text": "establishment"
          },
          {
            "bbox": [
              480.51061,
              248.288,
              501.51632,
              255.648
            ],
            "text": "which"
          },
          {
            "bbox": [
              503.48186,
              248.288,
              512.21493,
              255.648
            ],
            "text": "an"
          },
          {
            "bbox": [
              514.18047,
              248.288,
              535.4898,
              255.648
            ],
            "text": "enter-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          257.856,
          535.49779,
          265.216
        ],
        "id": "pdf-016-line-036",
        "source_page": 16,
        "text": "prise of a Contracting State has in the other Contracting State",
        "words": [
          {
            "bbox": [
              306.11288,
              257.856,
              323.57103,
              265.216
            ],
            "text": "prise"
          },
          {
            "bbox": [
              326.63919,
              257.856,
              333.59049,
              265.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              336.65865,
              257.856,
              340.94928,
              265.216
            ],
            "text": "a"
          },
          {
            "bbox": [
              344.01744,
              257.856,
              385.89303,
              265.216
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              388.96119,
              257.856,
              407.75367,
              265.216
            ],
            "text": "State"
          },
          {
            "bbox": [
              410.82183,
              257.856,
              423.5499,
              265.216
            ],
            "text": "has"
          },
          {
            "bbox": [
              426.59409,
              257.856,
              432.81031,
              265.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              435.87847,
              257.856,
              447.12839,
              265.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              450.19655,
              257.856,
              468.6934,
              265.216
            ],
            "text": "other"
          },
          {
            "bbox": [
              471.76156,
              257.856,
              513.63715,
              265.216
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.70531,
              257.856,
              535.49779,
              265.216
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          267.424,
          535.4898,
          274.784
        ],
        "id": "pdf-016-line-038",
        "source_page": 16,
        "text": "shall not be less favourably levied in that other State than the taxa-",
        "words": [
          {
            "bbox": [
              306.12087,
              267.424,
              322.03695,
              274.784
            ],
            "text": "shall"
          },
          {
            "bbox": [
              323.86666,
              267.424,
              335.23643,
              274.784
            ],
            "text": "not"
          },
          {
            "bbox": [
              337.06614,
              267.424,
              346.00695,
              274.784
            ],
            "text": "be"
          },
          {
            "bbox": [
              347.83666,
              267.424,
              361.6274,
              274.784
            ],
            "text": "less"
          },
          {
            "bbox": [
              363.45711,
              267.424,
              399.80362,
              274.784
            ],
            "text": "favourably"
          },
          {
            "bbox": [
              401.63333,
              267.424,
              422.05577,
              274.784
            ],
            "text": "levied"
          },
          {
            "bbox": [
              423.83754,
              267.424,
              429.96587,
              274.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              431.79558,
              267.424,
              445.29868,
              274.784
            ],
            "text": "that"
          },
          {
            "bbox": [
              447.12839,
              267.424,
              465.27368,
              274.784
            ],
            "text": "other"
          },
          {
            "bbox": [
              467.10339,
              267.424,
              485.54431,
              274.784
            ],
            "text": "State"
          },
          {
            "bbox": [
              487.37402,
              267.424,
              502.80271,
              274.784
            ],
            "text": "than"
          },
          {
            "bbox": [
              504.63242,
              267.424,
              515.70656,
              274.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              517.53627,
              267.424,
              535.4898,
              274.784
            ],
            "text": "taxa-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          276.992,
          535.4898,
          284.352
        ],
        "id": "pdf-016-line-040",
        "source_page": 16,
        "text": "tion levied on enterprises of that other State carrying on the same",
        "words": [
          {
            "bbox": [
              306.11288,
              276.992,
              319.43221,
              284.352
            ],
            "text": "tion"
          },
          {
            "bbox": [
              321.26192,
              276.992,
              342.12381,
              284.352
            ],
            "text": "levied"
          },
          {
            "bbox": [
              343.95352,
              276.992,
              352.98222,
              284.352
            ],
            "text": "on"
          },
          {
            "bbox": [
              354.81193,
              276.992,
              394.4663,
              284.352
            ],
            "text": "enterprises"
          },
          {
            "bbox": [
              396.29601,
              276.992,
              403.24731,
              284.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              405.07702,
              276.992,
              418.84379,
              284.352
            ],
            "text": "that"
          },
          {
            "bbox": [
              420.6735,
              276.992,
              439.17035,
              284.352
            ],
            "text": "other"
          },
          {
            "bbox": [
              441.00006,
              276.992,
              459.79254,
              284.352
            ],
            "text": "State"
          },
          {
            "bbox": [
              461.62225,
              276.992,
              490.32233,
              284.352
            ],
            "text": "carrying"
          },
          {
            "bbox": [
              492.15204,
              276.992,
              501.18074,
              284.352
            ],
            "text": "on"
          },
          {
            "bbox": [
              503.01045,
              276.992,
              514.26037,
              284.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              516.09008,
              276.992,
              535.4898,
              284.352
            ],
            "text": "same"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          286.56,
          535.4898,
          293.92
        ],
        "id": "pdf-016-line-042",
        "source_page": 16,
        "text": "activities. This provision shall not be construed as obliging a",
        "words": [
          {
            "bbox": [
              306.11288,
              286.56,
              339.55103,
              293.92
            ],
            "text": "activities."
          },
          {
            "bbox": [
              343.43417,
              286.56,
              358.23165,
              293.92
            ],
            "text": "This"
          },
          {
            "bbox": [
              362.11479,
              286.56,
              394.66605,
              293.92
            ],
            "text": "provision"
          },
          {
            "bbox": [
              398.54919,
              286.56,
              414.81683,
              293.92
            ],
            "text": "shall"
          },
          {
            "bbox": [
              418.69997,
              286.56,
              430.24552,
              293.92
            ],
            "text": "not"
          },
          {
            "bbox": [
              434.12866,
              286.56,
              443.15736,
              293.92
            ],
            "text": "be"
          },
          {
            "bbox": [
              447.0405,
              286.56,
              483.00349,
              293.92
            ],
            "text": "construed"
          },
          {
            "bbox": [
              486.88663,
              286.56,
              495.17226,
              293.92
            ],
            "text": "as"
          },
          {
            "bbox": [
              499.0554,
              286.56,
              527.31603,
              293.92
            ],
            "text": "obliging"
          },
          {
            "bbox": [
              531.19917,
              286.56,
              535.4898,
              293.92
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          296.128,
          535.4898,
          303.488
        ],
        "id": "pdf-016-line-044",
        "source_page": 16,
        "text": "Contracting State to grant to residents of the other Contracting",
        "words": [
          {
            "bbox": [
              306.11288,
              296.128,
              347.98847,
              303.488
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              350.73703,
              296.128,
              369.52951,
              303.488
            ],
            "text": "State"
          },
          {
            "bbox": [
              372.27807,
              296.128,
              379.38118,
              303.488
            ],
            "text": "to"
          },
          {
            "bbox": [
              382.12974,
              296.128,
              400.62659,
              303.488
            ],
            "text": "grant"
          },
          {
            "bbox": [
              403.37515,
              296.128,
              410.47826,
              303.488
            ],
            "text": "to"
          },
          {
            "bbox": [
              413.22682,
              296.128,
              445.9219,
              303.488
            ],
            "text": "residents"
          },
          {
            "bbox": [
              448.67046,
              296.128,
              455.62176,
              303.488
            ],
            "text": "of"
          },
          {
            "bbox": [
              458.37032,
              296.128,
              469.62024,
              303.488
            ],
            "text": "the"
          },
          {
            "bbox": [
              472.3688,
              296.128,
              490.86565,
              303.488
            ],
            "text": "other"
          },
          {
            "bbox": [
              493.61421,
              296.128,
              535.4898,
              303.488
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          305.696,
          535.47382,
          313.056
        ],
        "id": "pdf-016-line-046",
        "source_page": 16,
        "text": "State any personal allowances, reliefs and reductions for taxation",
        "words": [
          {
            "bbox": [
              306.11288,
              305.696,
              324.90536,
              313.056
            ],
            "text": "State"
          },
          {
            "bbox": [
              326.71909,
              305.696,
              339.44716,
              313.056
            ],
            "text": "any"
          },
          {
            "bbox": [
              341.26089,
              305.696,
              372.03837,
              313.056
            ],
            "text": "personal"
          },
          {
            "bbox": [
              373.8521,
              305.696,
              415.86352,
              313.056
            ],
            "text": "allowances,"
          },
          {
            "bbox": [
              417.67725,
              305.696,
              438.84276,
              313.056
            ],
            "text": "reliefs"
          },
          {
            "bbox": [
              440.65649,
              305.696,
              454.12763,
              313.056
            ],
            "text": "and"
          },
          {
            "bbox": [
              455.94136,
              305.696,
              493.67813,
              313.056
            ],
            "text": "reductions"
          },
          {
            "bbox": [
              495.49186,
              305.696,
              505.10383,
              313.056
            ],
            "text": "for"
          },
          {
            "bbox": [
              506.91756,
              305.696,
              535.47382,
              313.056
            ],
            "text": "taxation"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          315.264,
          485.3126,
          322.624
        ],
        "id": "pdf-016-line-048",
        "source_page": 16,
        "text": "purposes which it grants only to its own residents.",
        "words": [
          {
            "bbox": [
              306.0969,
              315.264,
              339.55902,
              322.624
            ],
            "text": "purposes"
          },
          {
            "bbox": [
              341.78024,
              315.264,
              362.78595,
              322.624
            ],
            "text": "which"
          },
          {
            "bbox": [
              365.00717,
              315.264,
              369.2978,
              322.624
            ],
            "text": "it"
          },
          {
            "bbox": [
              371.51902,
              315.264,
              394.01087,
              322.624
            ],
            "text": "grants"
          },
          {
            "bbox": [
              396.23209,
              315.264,
              411.02957,
              322.624
            ],
            "text": "only"
          },
          {
            "bbox": [
              413.25079,
              315.264,
              420.3539,
              322.624
            ],
            "text": "to"
          },
          {
            "bbox": [
              422.57512,
              315.264,
              430.86075,
              322.624
            ],
            "text": "its"
          },
          {
            "bbox": [
              433.08197,
              315.264,
              448.16709,
              322.624
            ],
            "text": "own"
          },
          {
            "bbox": [
              450.38831,
              315.264,
              485.3126,
              322.624
            ],
            "text": "residents."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          338.648,
          535.4898,
          346.008
        ],
        "id": "pdf-016-line-051",
        "source_page": 16,
        "text": "(3) Except where the provisions of paragraph 1 of Article 9,",
        "words": [
          {
            "bbox": [
              314.60625,
              338.648,
              323.18751,
              346.008
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.55929,
              338.648,
              351.41618,
              346.008
            ],
            "text": "Except"
          },
          {
            "bbox": [
              354.78796,
              338.648,
              376.52875,
              346.008
            ],
            "text": "where"
          },
          {
            "bbox": [
              379.90053,
              338.648,
              391.15045,
              346.008
            ],
            "text": "the"
          },
          {
            "bbox": [
              394.52223,
              338.648,
              431.06849,
              346.008
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              434.44027,
              338.648,
              441.39157,
              346.008
            ],
            "text": "of"
          },
          {
            "bbox": [
              444.76335,
              338.648,
              481.46142,
              346.008
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              484.8332,
              338.648,
              489.27564,
              346.008
            ],
            "text": "1"
          },
          {
            "bbox": [
              492.64742,
              338.648,
              499.59872,
              346.008
            ],
            "text": "of"
          },
          {
            "bbox": [
              502.9705,
              338.648,
              525.45436,
              346.008
            ],
            "text": "Article"
          },
          {
            "bbox": [
              528.82614,
              338.648,
              535.4898,
              346.008
            ],
            "text": "9,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          348.208,
          535.4898,
          355.576
        ],
        "id": "pdf-016-line-053",
        "source_page": 16,
        "text": "paragraph 8 of Article 11, or paragraph 6 of Article 12, apply,",
        "words": [
          {
            "bbox": [
              306.11288,
              348.216,
              342.81095,
              355.576
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              346.17474,
              348.216,
              350.61718,
              355.576
            ],
            "text": "8"
          },
          {
            "bbox": [
              353.98097,
              348.216,
              360.93227,
              355.576
            ],
            "text": "of"
          },
          {
            "bbox": [
              364.29606,
              348.216,
              386.77992,
              355.576
            ],
            "text": "Article"
          },
          {
            "bbox": [
              390.14371,
              348.216,
              401.24981,
              355.576
            ],
            "text": "11,"
          },
          {
            "bbox": [
              404.6136,
              348.208,
              411.86053,
              355.568
            ],
            "text": "or"
          },
          {
            "bbox": [
              415.22432,
              348.208,
              451.92239,
              355.568
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              455.28618,
              348.208,
              459.72862,
              355.568
            ],
            "text": "6"
          },
          {
            "bbox": [
              463.09241,
              348.208,
              470.04371,
              355.568
            ],
            "text": "of"
          },
          {
            "bbox": [
              473.4075,
              348.208,
              495.89136,
              355.568
            ],
            "text": "Article"
          },
          {
            "bbox": [
              499.25515,
              348.208,
              510.36125,
              355.568
            ],
            "text": "12,"
          },
          {
            "bbox": [
              513.73303,
              348.208,
              535.4898,
              355.568
            ],
            "text": "apply,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          357.776,
          535.4898,
          365.144
        ],
        "id": "pdf-016-line-055",
        "source_page": 16,
        "text": "interest, royalties and other disbursements paid by an enterprise",
        "words": [
          {
            "bbox": [
              306.11288,
              357.776,
              334.82095,
              365.136
            ],
            "text": "interest,"
          },
          {
            "bbox": [
              337.00222,
              357.776,
              366.88482,
              365.136
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              369.06609,
              357.776,
              382.53723,
              365.136
            ],
            "text": "and"
          },
          {
            "bbox": [
              384.7185,
              357.776,
              403.21535,
              365.136
            ],
            "text": "other"
          },
          {
            "bbox": [
              405.39662,
              357.784,
              458.09067,
              365.144
            ],
            "text": "disbursements"
          },
          {
            "bbox": [
              460.27194,
              357.784,
              475.81249,
              365.144
            ],
            "text": "paid"
          },
          {
            "bbox": [
              477.99376,
              357.784,
              486.72683,
              365.144
            ],
            "text": "by"
          },
          {
            "bbox": [
              488.9081,
              357.784,
              497.64117,
              365.144
            ],
            "text": "an"
          },
          {
            "bbox": [
              499.82244,
              357.784,
              535.4898,
              365.144
            ],
            "text": "enterprise"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          367.352,
          535.48181,
          374.712
        ],
        "id": "pdf-016-line-057",
        "source_page": 16,
        "text": "of a Contracting State to a resident of the other Contracting State",
        "words": [
          {
            "bbox": [
              306.11288,
              367.352,
              313.06418,
              374.712
            ],
            "text": "of"
          },
          {
            "bbox": [
              314.87791,
              367.352,
              319.16854,
              374.712
            ],
            "text": "a"
          },
          {
            "bbox": [
              320.98227,
              367.352,
              362.85786,
              374.712
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              364.67159,
              367.352,
              383.46407,
              374.712
            ],
            "text": "State"
          },
          {
            "bbox": [
              385.2778,
              367.352,
              392.38091,
              374.712
            ],
            "text": "to"
          },
          {
            "bbox": [
              394.19464,
              367.352,
              398.48527,
              374.712
            ],
            "text": "a"
          },
          {
            "bbox": [
              400.32297,
              367.352,
              429.03104,
              374.712
            ],
            "text": "resident"
          },
          {
            "bbox": [
              430.84477,
              367.352,
              437.79607,
              374.712
            ],
            "text": "of"
          },
          {
            "bbox": [
              439.6098,
              367.352,
              450.85972,
              374.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              452.67345,
              367.352,
              471.1703,
              374.712
            ],
            "text": "other"
          },
          {
            "bbox": [
              472.98403,
              367.352,
              514.85962,
              374.712
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.68933,
              367.352,
              535.48181,
              374.712
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          376.912,
          535.4898,
          384.28
        ],
        "id": "pdf-016-line-059",
        "source_page": 16,
        "text": "shall, for the purpose of determining the taxable profits of such",
        "words": [
          {
            "bbox": [
              306.10489,
              376.92,
              324.60174,
              384.28
            ],
            "text": "shall,"
          },
          {
            "bbox": [
              327.32633,
              376.92,
              336.9383,
              384.28
            ],
            "text": "for"
          },
          {
            "bbox": [
              339.66289,
              376.92,
              350.91281,
              384.28
            ],
            "text": "the"
          },
          {
            "bbox": [
              353.6374,
              376.92,
              383.08854,
              384.28
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              385.81313,
              376.92,
              392.76443,
              384.28
            ],
            "text": "of"
          },
          {
            "bbox": [
              395.48902,
              376.92,
              437.82004,
              384.28
            ],
            "text": "determining"
          },
          {
            "bbox": [
              440.54463,
              376.912,
              451.79455,
              384.272
            ],
            "text": "the"
          },
          {
            "bbox": [
              454.51914,
              376.912,
              480.55855,
              384.272
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              483.28314,
              376.912,
              505.91881,
              384.272
            ],
            "text": "profits"
          },
          {
            "bbox": [
              508.6434,
              376.912,
              515.5947,
              384.272
            ],
            "text": "of"
          },
          {
            "bbox": [
              518.31929,
              376.912,
              535.4898,
              384.272
            ],
            "text": "such"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          386.48,
          535.4898,
          393.84
        ],
        "id": "pdf-016-line-061",
        "source_page": 16,
        "text": "enterprise, be deductible under the same conditions as if they",
        "words": [
          {
            "bbox": [
              306.11288,
              386.48,
              343.99347,
              393.84
            ],
            "text": "enterprise,"
          },
          {
            "bbox": [
              347.19746,
              386.48,
              356.22616,
              393.84
            ],
            "text": "be"
          },
          {
            "bbox": [
              359.43015,
              386.48,
              397.0231,
              393.84
            ],
            "text": "deductible"
          },
          {
            "bbox": [
              400.22709,
              386.48,
              420.80134,
              393.84
            ],
            "text": "under"
          },
          {
            "bbox": [
              424.00533,
              386.48,
              435.25525,
              393.84
            ],
            "text": "the"
          },
          {
            "bbox": [
              438.45924,
              386.48,
              457.85097,
              393.84
            ],
            "text": "same"
          },
          {
            "bbox": [
              461.05496,
              386.48,
              498.20047,
              393.84
            ],
            "text": "conditions"
          },
          {
            "bbox": [
              501.40446,
              386.48,
              509.69009,
              393.84
            ],
            "text": "as"
          },
          {
            "bbox": [
              512.89408,
              386.48,
              517.0329,
              393.84
            ],
            "text": "if"
          },
          {
            "bbox": [
              520.23689,
              386.48,
              535.4898,
              393.84
            ],
            "text": "they"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          396.048,
          535.4898,
          403.408
        ],
        "id": "pdf-016-line-063",
        "source_page": 16,
        "text": "had been paid to a resident of the first-mentioned State. Similar-",
        "words": [
          {
            "bbox": [
              306.11288,
              396.048,
              319.58402,
              403.408
            ],
            "text": "had"
          },
          {
            "bbox": [
              321.74132,
              396.048,
              339.50309,
              403.408
            ],
            "text": "been"
          },
          {
            "bbox": [
              341.66039,
              396.048,
              357.20094,
              403.408
            ],
            "text": "paid"
          },
          {
            "bbox": [
              359.35824,
              396.048,
              366.46135,
              403.408
            ],
            "text": "to"
          },
          {
            "bbox": [
              368.61865,
              396.048,
              372.90928,
              403.408
            ],
            "text": "a"
          },
          {
            "bbox": [
              375.06658,
              396.048,
              403.77465,
              403.408
            ],
            "text": "resident"
          },
          {
            "bbox": [
              405.93195,
              396.048,
              412.88325,
              403.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              415.04055,
              396.048,
              426.30645,
              403.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              428.46375,
              396.048,
              482.77977,
              403.408
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              484.93707,
              396.048,
              505.95077,
              403.408
            ],
            "text": "State."
          },
          {
            "bbox": [
              508.10807,
              396.048,
              535.4898,
              403.408
            ],
            "text": "Similar-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          405.616,
          535.4898,
          412.976
        ],
        "id": "pdf-016-line-065",
        "source_page": 16,
        "text": "ly, any debts of an enterprise of a Contracting State to a resident",
        "words": [
          {
            "bbox": [
              306.11288,
              405.616,
              314.10288,
              412.976
            ],
            "text": "ly,"
          },
          {
            "bbox": [
              316.18827,
              405.616,
              328.91634,
              412.976
            ],
            "text": "any"
          },
          {
            "bbox": [
              331.00173,
              405.616,
              351.28035,
              412.976
            ],
            "text": "debts"
          },
          {
            "bbox": [
              353.36574,
              405.616,
              360.31704,
              412.976
            ],
            "text": "of"
          },
          {
            "bbox": [
              362.40243,
              405.616,
              371.1355,
              412.976
            ],
            "text": "an"
          },
          {
            "bbox": [
              373.22089,
              405.616,
              408.88026,
              412.976
            ],
            "text": "enterprise"
          },
          {
            "bbox": [
              410.96565,
              405.616,
              417.91695,
              412.976
            ],
            "text": "of"
          },
          {
            "bbox": [
              420.00234,
              405.616,
              424.29297,
              412.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              426.37836,
              405.616,
              468.25395,
              412.976
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              470.33934,
              405.616,
              489.13182,
              412.976
            ],
            "text": "State"
          },
          {
            "bbox": [
              491.21721,
              405.616,
              498.32032,
              412.976
            ],
            "text": "to"
          },
          {
            "bbox": [
              500.40571,
              405.616,
              504.69634,
              412.976
            ],
            "text": "a"
          },
          {
            "bbox": [
              506.78173,
              405.616,
              535.4898,
              412.976
            ],
            "text": "resident"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          415.184,
          535.4898,
          422.544
        ],
        "id": "pdf-016-line-067",
        "source_page": 16,
        "text": "of the other Contracting State shall, for the purpose of determin-",
        "words": [
          {
            "bbox": [
              306.11288,
              415.184,
              313.06418,
              422.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.22148,
              415.184,
              326.4714,
              422.544
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.6287,
              415.184,
              347.12555,
              422.544
            ],
            "text": "other"
          },
          {
            "bbox": [
              349.28285,
              415.184,
              391.15844,
              422.544
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              393.31574,
              415.184,
              412.10822,
              422.544
            ],
            "text": "State"
          },
          {
            "bbox": [
              414.2815,
              415.184,
              432.77835,
              422.544
            ],
            "text": "shall,"
          },
          {
            "bbox": [
              434.93565,
              415.184,
              444.54762,
              422.544
            ],
            "text": "for"
          },
          {
            "bbox": [
              446.70492,
              415.184,
              457.95484,
              422.544
            ],
            "text": "the"
          },
          {
            "bbox": [
              460.11214,
              415.184,
              489.56328,
              422.544
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              491.72058,
              415.184,
              498.67188,
              422.544
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.82918,
              415.184,
              535.4898,
              422.544
            ],
            "text": "determin-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          424.752,
          535.48181,
          432.112
        ],
        "id": "pdf-016-line-069",
        "source_page": 16,
        "text": "ing the taxable capital of such enterprise, be deductible under",
        "words": [
          {
            "bbox": [
              306.11288,
              424.752,
              316.91536,
              432.112
            ],
            "text": "ing"
          },
          {
            "bbox": [
              320.07141,
              424.752,
              331.32133,
              432.112
            ],
            "text": "the"
          },
          {
            "bbox": [
              334.47738,
              424.752,
              360.51679,
              432.112
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              363.67284,
              424.752,
              387.34721,
              432.112
            ],
            "text": "capital"
          },
          {
            "bbox": [
              390.50326,
              424.752,
              397.45456,
              432.112
            ],
            "text": "of"
          },
          {
            "bbox": [
              400.61061,
              424.752,
              417.78112,
              432.112
            ],
            "text": "such"
          },
          {
            "bbox": [
              420.93717,
              424.752,
              458.81776,
              432.112
            ],
            "text": "enterprise,"
          },
          {
            "bbox": [
              461.97381,
              424.752,
              471.00251,
              432.112
            ],
            "text": "be"
          },
          {
            "bbox": [
              474.15856,
              424.752,
              511.75151,
              432.112
            ],
            "text": "deductible"
          },
          {
            "bbox": [
              514.90756,
              424.752,
              535.48181,
              432.112
            ],
            "text": "under"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          434.32,
          535.50578,
          441.68
        ],
        "id": "pdf-016-line-071",
        "source_page": 16,
        "text": "the same conditions as if they had been contracted to a resident",
        "words": [
          {
            "bbox": [
              306.10489,
              434.32,
              317.3628,
              441.68
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.54407,
              434.32,
              338.9358,
              441.68
            ],
            "text": "same"
          },
          {
            "bbox": [
              341.11707,
              434.32,
              378.26258,
              441.68
            ],
            "text": "conditions"
          },
          {
            "bbox": [
              380.44385,
              434.32,
              388.72948,
              441.68
            ],
            "text": "as"
          },
          {
            "bbox": [
              390.91075,
              434.32,
              395.04957,
              441.68
            ],
            "text": "if"
          },
          {
            "bbox": [
              397.23084,
              434.32,
              412.47576,
              441.68
            ],
            "text": "they"
          },
          {
            "bbox": [
              414.65703,
              434.32,
              428.12817,
              441.68
            ],
            "text": "had"
          },
          {
            "bbox": [
              430.29346,
              434.32,
              448.05523,
              441.68
            ],
            "text": "been"
          },
          {
            "bbox": [
              450.2365,
              434.32,
              488.86016,
              441.68
            ],
            "text": "contracted"
          },
          {
            "bbox": [
              491.04143,
              434.32,
              498.14454,
              441.68
            ],
            "text": "to"
          },
          {
            "bbox": [
              500.32581,
              434.32,
              504.61644,
              441.68
            ],
            "text": "a"
          },
          {
            "bbox": [
              506.79771,
              434.32,
              535.50578,
              441.68
            ],
            "text": "resident"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          443.888,
          406.30748,
          451.248
        ],
        "id": "pdf-016-line-073",
        "source_page": 16,
        "text": "of the first-mentioned State.",
        "words": [
          {
            "bbox": [
              306.12886,
              443.888,
              313.08016,
              451.248
            ],
            "text": "of"
          },
          {
            "bbox": [
              315.2854,
              443.888,
              326.53532,
              451.248
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.75654,
              443.888,
              383.07256,
              451.248
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              385.29378,
              443.888,
              406.30748,
              451.248
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          467.272,
          535.47382,
          474.632
        ],
        "id": "pdf-016-line-076",
        "source_page": 16,
        "text": "(4) Enterprises of a Contracting State, the capital of which is",
        "words": [
          {
            "bbox": [
              314.60625,
              467.272,
              323.18751,
              474.632
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              326.11185,
              467.272,
              366.35748,
              474.632
            ],
            "text": "Enterprises"
          },
          {
            "bbox": [
              369.28182,
              467.272,
              376.23312,
              474.632
            ],
            "text": "of"
          },
          {
            "bbox": [
              379.15746,
              467.272,
              383.44809,
              474.632
            ],
            "text": "a"
          },
          {
            "bbox": [
              386.37243,
              467.272,
              428.24802,
              474.632
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              431.17236,
              467.272,
              452.18606,
              474.632
            ],
            "text": "State,"
          },
          {
            "bbox": [
              455.12638,
              467.272,
              466.3763,
              474.632
            ],
            "text": "the"
          },
          {
            "bbox": [
              469.30064,
              467.272,
              492.97501,
              474.632
            ],
            "text": "capital"
          },
          {
            "bbox": [
              495.89935,
              467.272,
              502.85065,
              474.632
            ],
            "text": "of"
          },
          {
            "bbox": [
              505.77499,
              467.272,
              526.7807,
              474.632
            ],
            "text": "which"
          },
          {
            "bbox": [
              529.70504,
              467.272,
              535.47382,
              474.632
            ],
            "text": "is"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          476.84,
          535.48181,
          484.2
        ],
        "id": "pdf-016-line-078",
        "source_page": 16,
        "text": "wholly or partly owned or controlled, directly or indirectly, by one",
        "words": [
          {
            "bbox": [
              306.0969,
              476.84,
              328.72458,
              484.2
            ],
            "text": "wholly"
          },
          {
            "bbox": [
              330.77002,
              476.84,
              338.01695,
              484.2
            ],
            "text": "or"
          },
          {
            "bbox": [
              340.07837,
              476.84,
              360.05337,
              484.2
            ],
            "text": "partly"
          },
          {
            "bbox": [
              362.09881,
              476.84,
              386.21263,
              484.2
            ],
            "text": "owned"
          },
          {
            "bbox": [
              388.25807,
              476.84,
              395.505,
              484.2
            ],
            "text": "or"
          },
          {
            "bbox": [
              397.55044,
              476.84,
              435.43103,
              484.2
            ],
            "text": "controlled,"
          },
          {
            "bbox": [
              437.47647,
              476.84,
              463.52387,
              484.2
            ],
            "text": "directly"
          },
          {
            "bbox": [
              465.56931,
              476.84,
              472.81624,
              484.2
            ],
            "text": "or"
          },
          {
            "bbox": [
              474.86168,
              476.84,
              509.33853,
              484.2
            ],
            "text": "indirectly,"
          },
          {
            "bbox": [
              511.38397,
              476.84,
              520.11704,
              484.2
            ],
            "text": "by"
          },
          {
            "bbox": [
              522.16248,
              476.84,
              535.48181,
              484.2
            ],
            "text": "one"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          486.408,
          535.47382,
          493.768
        ],
        "id": "pdf-016-line-080",
        "source_page": 16,
        "text": "or more residents of the other Contracting State, shall not be",
        "words": [
          {
            "bbox": [
              306.10489,
              486.408,
              313.35182,
              493.768
            ],
            "text": "or"
          },
          {
            "bbox": [
              316.81149,
              486.408,
              335.16452,
              493.768
            ],
            "text": "more"
          },
          {
            "bbox": [
              338.64017,
              486.408,
              371.34324,
              493.768
            ],
            "text": "residents"
          },
          {
            "bbox": [
              374.80291,
              486.408,
              381.75421,
              493.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              385.21388,
              486.408,
              396.4638,
              493.768
            ],
            "text": "the"
          },
          {
            "bbox": [
              399.92347,
              486.408,
              418.42032,
              493.768
            ],
            "text": "other"
          },
          {
            "bbox": [
              421.87999,
              486.408,
              463.77156,
              493.768
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              467.23123,
              486.408,
              488.24493,
              493.768
            ],
            "text": "State,"
          },
          {
            "bbox": [
              491.7046,
              486.408,
              507.98023,
              493.768
            ],
            "text": "shall"
          },
          {
            "bbox": [
              511.4399,
              486.408,
              522.98545,
              493.768
            ],
            "text": "not"
          },
          {
            "bbox": [
              526.44512,
              486.408,
              535.47382,
              493.768
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          495.976,
          535.49779,
          503.336
        ],
        "id": "pdf-016-line-082",
        "source_page": 16,
        "text": "subjected in the first-mentioned State to any taxation or any",
        "words": [
          {
            "bbox": [
              306.0969,
              495.976,
              341.173,
              503.336
            ],
            "text": "subjected"
          },
          {
            "bbox": [
              345.10408,
              495.976,
              351.3203,
              503.336
            ],
            "text": "in"
          },
          {
            "bbox": [
              355.26736,
              495.976,
              366.51728,
              503.336
            ],
            "text": "the"
          },
          {
            "bbox": [
              370.44836,
              495.976,
              424.76438,
              503.336
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              428.69546,
              495.976,
              447.48794,
              503.336
            ],
            "text": "State"
          },
          {
            "bbox": [
              451.41902,
              495.976,
              458.52213,
              503.336
            ],
            "text": "to"
          },
          {
            "bbox": [
              462.45321,
              495.976,
              475.18128,
              503.336
            ],
            "text": "any"
          },
          {
            "bbox": [
              479.10437,
              495.976,
              507.66063,
              503.336
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              511.59171,
              495.976,
              518.83864,
              503.336
            ],
            "text": "or"
          },
          {
            "bbox": [
              522.76972,
              495.976,
              535.49779,
              503.336
            ],
            "text": "any"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          505.544,
          535.4898,
          512.904
        ],
        "id": "pdf-016-line-084",
        "source_page": 16,
        "text": "requirement connected therewith which is other or more burden-",
        "words": [
          {
            "bbox": [
              306.12087,
              505.544,
              349.04315,
              512.904
            ],
            "text": "requirement"
          },
          {
            "bbox": [
              351.0806,
              505.544,
              388.96119,
              512.904
            ],
            "text": "connected"
          },
          {
            "bbox": [
              390.99864,
              505.544,
              423.98935,
              512.904
            ],
            "text": "therewith"
          },
          {
            "bbox": [
              426.0268,
              505.544,
              447.03251,
              512.904
            ],
            "text": "which"
          },
          {
            "bbox": [
              449.06996,
              505.544,
              454.83874,
              512.904
            ],
            "text": "is"
          },
          {
            "bbox": [
              456.87619,
              505.544,
              475.37304,
              512.904
            ],
            "text": "other"
          },
          {
            "bbox": [
              477.41049,
              505.544,
              484.65742,
              512.904
            ],
            "text": "or"
          },
          {
            "bbox": [
              486.67889,
              505.544,
              505.03192,
              512.904
            ],
            "text": "more"
          },
          {
            "bbox": [
              507.06937,
              505.544,
              535.4898,
              512.904
            ],
            "text": "burden-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          515.112,
          535.4898,
          522.472
        ],
        "id": "pdf-016-line-086",
        "source_page": 16,
        "text": "some than the taxation and connected requirements to which",
        "words": [
          {
            "bbox": [
              306.11288,
              515.112,
              325.80024,
              522.472
            ],
            "text": "some"
          },
          {
            "bbox": [
              329.27589,
              515.112,
              344.96825,
              522.472
            ],
            "text": "than"
          },
          {
            "bbox": [
              348.4439,
              515.112,
              359.69382,
              522.472
            ],
            "text": "the"
          },
          {
            "bbox": [
              363.16947,
              515.112,
              391.72573,
              522.472
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              395.20138,
              515.112,
              408.67252,
              522.472
            ],
            "text": "and"
          },
          {
            "bbox": [
              412.14817,
              515.112,
              450.03675,
              522.472
            ],
            "text": "connected"
          },
          {
            "bbox": [
              453.5124,
              515.112,
              500.42968,
              522.472
            ],
            "text": "requirements"
          },
          {
            "bbox": [
              503.90533,
              515.112,
              511.00844,
              522.472
            ],
            "text": "to"
          },
          {
            "bbox": [
              514.48409,
              515.112,
              535.4898,
              522.472
            ],
            "text": "which"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          524.68,
          535.4898,
          532.04
        ],
        "id": "pdf-016-line-088",
        "source_page": 16,
        "text": "other similar enterprises of the first-mentioned State are or may",
        "words": [
          {
            "bbox": [
              306.11288,
              524.68,
              324.60973,
              532.04
            ],
            "text": "other"
          },
          {
            "bbox": [
              327.1905,
              524.68,
              350.27361,
              532.04
            ],
            "text": "similar"
          },
          {
            "bbox": [
              352.85438,
              524.68,
              392.50875,
              532.04
            ],
            "text": "enterprises"
          },
          {
            "bbox": [
              395.08952,
              524.68,
              402.04082,
              532.04
            ],
            "text": "of"
          },
          {
            "bbox": [
              404.62958,
              524.68,
              415.8795,
              532.04
            ],
            "text": "the"
          },
          {
            "bbox": [
              418.46027,
              524.68,
              472.77629,
              532.04
            ],
            "text": "first-mentioned"
          },
          {
            "bbox": [
              475.35706,
              524.68,
              494.14954,
              532.04
            ],
            "text": "State"
          },
          {
            "bbox": [
              496.73031,
              524.68,
              507.97224,
              532.04
            ],
            "text": "are"
          },
          {
            "bbox": [
              510.55301,
              524.68,
              517.79994,
              532.04
            ],
            "text": "or"
          },
          {
            "bbox": [
              520.3887,
              524.68,
              535.4898,
              532.04
            ],
            "text": "may"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          534.248,
          354.66012,
          541.608
        ],
        "id": "pdf-016-line-090",
        "source_page": 16,
        "text": "be subjected.",
        "words": [
          {
            "bbox": [
              306.11288,
              534.248,
              315.14158,
              541.608
            ],
            "text": "be"
          },
          {
            "bbox": [
              317.3628,
              534.248,
              354.66012,
              541.608
            ],
            "text": "subjected."
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          567.2,
          535.4898,
          574.56
        ],
        "id": "pdf-016-line-094",
        "source_page": 16,
        "text": "(5) The provisions of this Article shall, notwithstanding the pro-",
        "words": [
          {
            "bbox": [
              314.61424,
              567.2,
              323.1955,
              574.56
            ],
            "text": "(5)"
          },
          {
            "bbox": [
              325.23295,
              567.2,
              338.55228,
              574.56
            ],
            "text": "The"
          },
          {
            "bbox": [
              340.58973,
              567.2,
              377.12001,
              574.56
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              379.15746,
              567.2,
              386.10876,
              574.56
            ],
            "text": "of"
          },
          {
            "bbox": [
              388.14621,
              567.2,
              400.87428,
              574.56
            ],
            "text": "this"
          },
          {
            "bbox": [
              402.91173,
              567.2,
              425.39559,
              574.56
            ],
            "text": "Article"
          },
          {
            "bbox": [
              427.43304,
              567.2,
              445.92989,
              574.56
            ],
            "text": "shall,"
          },
          {
            "bbox": [
              447.96734,
              567.2,
              505.07187,
              574.56
            ],
            "text": "notwithstanding"
          },
          {
            "bbox": [
              507.10932,
              567.2,
              518.35924,
              574.56
            ],
            "text": "the"
          },
          {
            "bbox": [
              520.39669,
              567.2,
              535.4898,
              574.56
            ],
            "text": "pro-"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          576.768,
          535.49779,
          584.128
        ],
        "id": "pdf-016-line-096",
        "source_page": 16,
        "text": "visions of Article 2, apply to taxes of every kind and description.",
        "words": [
          {
            "bbox": [
              306.11288,
              576.768,
              330.67414,
              584.128
            ],
            "text": "visions"
          },
          {
            "bbox": [
              333.04717,
              576.768,
              339.99847,
              584.128
            ],
            "text": "of"
          },
          {
            "bbox": [
              342.3715,
              576.768,
              364.84737,
              584.128
            ],
            "text": "Article"
          },
          {
            "bbox": [
              367.2204,
              576.768,
              373.88406,
              584.128
            ],
            "text": "2,"
          },
          {
            "bbox": [
              376.25709,
              576.768,
              395.79264,
              584.128
            ],
            "text": "apply"
          },
          {
            "bbox": [
              398.16567,
              576.768,
              405.26878,
              584.128
            ],
            "text": "to"
          },
          {
            "bbox": [
              407.64181,
              576.768,
              426.87374,
              584.128
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              429.24677,
              576.768,
              436.19807,
              584.128
            ],
            "text": "of"
          },
          {
            "bbox": [
              438.5711,
              576.768,
              457.80303,
              584.128
            ],
            "text": "every"
          },
          {
            "bbox": [
              460.17606,
              576.768,
              475.27716,
              584.128
            ],
            "text": "kind"
          },
          {
            "bbox": [
              477.62622,
              576.768,
              491.09736,
              584.128
            ],
            "text": "and"
          },
          {
            "bbox": [
              493.47039,
              576.768,
              535.49779,
              584.128
            ],
            "text": "description."
          }
        ]
      },
      {
        "bbox": [
          402.91173,
          599.832,
          438.70693,
          607.216
        ],
        "id": "pdf-016-line-098",
        "source_page": 16,
        "text": "Article 25",
        "words": [
          {
            "bbox": [
              402.91173,
              599.832,
              427.60083,
              607.216
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.82205,
              599.832,
              438.70693,
              607.216
            ],
            "text": "25"
          }
        ]
      },
      {
        "bbox": [
          364.59169,
          613.648,
          477.01898,
          621.032
        ],
        "id": "pdf-016-line-100",
        "source_page": 16,
        "text": "Mutual Agreement Procedure",
        "words": [
          {
            "bbox": [
              364.59169,
              613.648,
              390.77492,
              621.032
            ],
            "text": "Mutual"
          },
          {
            "bbox": [
              392.98016,
              613.648,
              434.99158,
              621.032
            ],
            "text": "Agreement"
          },
          {
            "bbox": [
              437.2128,
              613.648,
              477.01898,
              621.032
            ],
            "text": "Procedure"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          629.136,
          535.4898,
          636.496
        ],
        "id": "pdf-016-line-102",
        "source_page": 16,
        "text": "(1) Where a person considers that the actions of one or both of",
        "words": [
          {
            "bbox": [
              314.60625,
              629.136,
              323.18751,
              636.496
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.16903,
              629.136,
              348.25214,
              636.496
            ],
            "text": "Where"
          },
          {
            "bbox": [
              350.23366,
              629.136,
              354.52429,
              636.496
            ],
            "text": "a"
          },
          {
            "bbox": [
              356.50581,
              629.136,
              381.21888,
              636.496
            ],
            "text": "person"
          },
          {
            "bbox": [
              383.2004,
              629.136,
              417.97288,
              636.496
            ],
            "text": "considers"
          },
          {
            "bbox": [
              419.9544,
              629.136,
              433.72117,
              636.496
            ],
            "text": "that"
          },
          {
            "bbox": [
              435.70269,
              629.136,
              446.95261,
              636.496
            ],
            "text": "the"
          },
          {
            "bbox": [
              448.93413,
              629.136,
              474.82972,
              636.496
            ],
            "text": "actions"
          },
          {
            "bbox": [
              476.81124,
              629.136,
              483.76254,
              636.496
            ],
            "text": "of"
          },
          {
            "bbox": [
              485.74406,
              629.136,
              499.06339,
              636.496
            ],
            "text": "one"
          },
          {
            "bbox": [
              501.04491,
              629.136,
              508.29184,
              636.496
            ],
            "text": "or"
          },
          {
            "bbox": [
              510.27336,
              629.136,
              526.55698,
              636.496
            ],
            "text": "both"
          },
          {
            "bbox": [
              528.5385,
              629.136,
              535.4898,
              636.496
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          638.704,
          535.49779,
          646.064
        ],
        "id": "pdf-016-line-104",
        "source_page": 16,
        "text": "the Contracting States result or will result for him in taxation not",
        "words": [
          {
            "bbox": [
              306.11288,
              638.704,
              317.3628,
              646.064
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.77578,
              638.704,
              361.65137,
              646.064
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              364.05636,
              638.704,
              386.84384,
              646.064
            ],
            "text": "States"
          },
          {
            "bbox": [
              389.25682,
              638.704,
              408.93619,
              646.064
            ],
            "text": "result"
          },
          {
            "bbox": [
              411.34917,
              638.704,
              418.5961,
              646.064
            ],
            "text": "or"
          },
          {
            "bbox": [
              421.00908,
              638.704,
              432.38684,
              646.064
            ],
            "text": "will"
          },
          {
            "bbox": [
              434.79982,
              638.704,
              454.47919,
              646.064
            ],
            "text": "result"
          },
          {
            "bbox": [
              456.89217,
              638.704,
              466.50414,
              646.064
            ],
            "text": "for"
          },
          {
            "bbox": [
              468.90913,
              638.704,
              481.94082,
              646.064
            ],
            "text": "him"
          },
          {
            "bbox": [
              484.3538,
              638.704,
              490.57002,
              646.064
            ],
            "text": "in"
          },
          {
            "bbox": [
              492.983,
              638.704,
              521.53926,
              646.064
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              523.95224,
              638.704,
              535.49779,
              646.064
            ],
            "text": "not"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          648.272,
          535.49779,
          655.632
        ],
        "id": "pdf-016-line-106",
        "source_page": 16,
        "text": "in accordance with the provisions of this Convention, he may,",
        "words": [
          {
            "bbox": [
              306.12087,
              648.272,
              312.33709,
              655.632
            ],
            "text": "in"
          },
          {
            "bbox": [
              315.62897,
              648.272,
              357.80019,
              655.632
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              361.07609,
              648.272,
              375.86558,
              655.632
            ],
            "text": "with"
          },
          {
            "bbox": [
              379.15746,
              648.272,
              390.40738,
              655.632
            ],
            "text": "the"
          },
          {
            "bbox": [
              393.69926,
              648.272,
              430.24552,
              655.632
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              433.5374,
              648.272,
              440.4887,
              655.632
            ],
            "text": "of"
          },
          {
            "bbox": [
              443.78058,
              648.272,
              456.50865,
              655.632
            ],
            "text": "this"
          },
          {
            "bbox": [
              459.80053,
              648.272,
              502.85864,
              655.632
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              506.15052,
              648.272,
              514.88359,
              655.632
            ],
            "text": "he"
          },
          {
            "bbox": [
              518.17547,
              648.272,
              535.49779,
              655.632
            ],
            "text": "may,"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          657.84,
          535.48181,
          665.2
        ],
        "id": "pdf-016-line-108",
        "source_page": 16,
        "text": "irrespective of the remedies provided by the domestic law of",
        "words": [
          {
            "bbox": [
              306.12087,
              657.84,
              347.39721,
              665.2
            ],
            "text": "irrespective"
          },
          {
            "bbox": [
              351.11256,
              657.84,
              358.06386,
              665.2
            ],
            "text": "of"
          },
          {
            "bbox": [
              361.77921,
              657.84,
              373.02913,
              665.2
            ],
            "text": "the"
          },
          {
            "bbox": [
              376.73649,
              657.84,
              409.59137,
              665.2
            ],
            "text": "remedies"
          },
          {
            "bbox": [
              413.30672,
              657.84,
              444.82727,
              665.2
            ],
            "text": "provided"
          },
          {
            "bbox": [
              448.54262,
              657.84,
              457.27569,
              665.2
            ],
            "text": "by"
          },
          {
            "bbox": [
              460.99104,
              657.84,
              472.24096,
              665.2
            ],
            "text": "the"
          },
          {
            "bbox": [
              475.95631,
              657.84,
              508.97898,
              665.2
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              512.69433,
              657.84,
              524.81516,
              665.2
            ],
            "text": "law"
          },
          {
            "bbox": [
              528.53051,
              657.84,
              535.48181,
              665.2
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          667.408,
          535.4898,
          674.768
        ],
        "id": "pdf-016-line-110",
        "source_page": 16,
        "text": "those States, present his case to the competent authority of the",
        "words": [
          {
            "bbox": [
              306.10489,
              667.408,
              325.93607,
              674.768
            ],
            "text": "those"
          },
          {
            "bbox": [
              328.36503,
              667.408,
              353.37373,
              674.768
            ],
            "text": "States,"
          },
          {
            "bbox": [
              355.80269,
              667.408,
              382.73698,
              674.768
            ],
            "text": "present"
          },
          {
            "bbox": [
              385.16594,
              667.408,
              395.37716,
              674.768
            ],
            "text": "his"
          },
          {
            "bbox": [
              397.80612,
              667.408,
              414.67301,
              674.768
            ],
            "text": "case"
          },
          {
            "bbox": [
              417.10197,
              667.408,
              424.20508,
              674.768
            ],
            "text": "to"
          },
          {
            "bbox": [
              426.63404,
              667.408,
              437.88396,
              674.768
            ],
            "text": "the"
          },
          {
            "bbox": [
              440.31292,
              667.408,
              478.80075,
              674.768
            ],
            "text": "competent"
          },
          {
            "bbox": [
              481.22971,
              667.408,
              512.45463,
              674.768
            ],
            "text": "authority"
          },
          {
            "bbox": [
              514.85962,
              667.408,
              521.81092,
              674.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.23988,
              667.408,
              535.4898,
              674.768
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          676.968,
          535.4898,
          684.336
        ],
        "id": "pdf-016-line-112",
        "source_page": 16,
        "text": "Contracting State of which he is a resident or, if his case comes",
        "words": [
          {
            "bbox": [
              306.11288,
              676.976,
              347.98847,
              684.336
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              350.36949,
              676.976,
              369.16197,
              684.336
            ],
            "text": "State"
          },
          {
            "bbox": [
              371.54299,
              676.976,
              378.49429,
              684.336
            ],
            "text": "of"
          },
          {
            "bbox": [
              380.87531,
              676.976,
              401.88102,
              684.336
            ],
            "text": "which"
          },
          {
            "bbox": [
              404.27003,
              676.968,
              413.0031,
              684.328
            ],
            "text": "he"
          },
          {
            "bbox": [
              415.38412,
              676.968,
              421.1529,
              684.328
            ],
            "text": "is"
          },
          {
            "bbox": [
              423.53392,
              676.968,
              427.82455,
              684.328
            ],
            "text": "a"
          },
          {
            "bbox": [
              430.20557,
              676.968,
              458.91364,
              684.328
            ],
            "text": "resident"
          },
          {
            "bbox": [
              461.29466,
              676.968,
              470.76281,
              684.328
            ],
            "text": "or,"
          },
          {
            "bbox": [
              473.14383,
              676.968,
              477.28265,
              684.328
            ],
            "text": "if"
          },
          {
            "bbox": [
              479.66367,
              676.968,
              489.87489,
              684.328
            ],
            "text": "his"
          },
          {
            "bbox": [
              492.25591,
              676.968,
              509.1228,
              684.328
            ],
            "text": "case"
          },
          {
            "bbox": [
              511.51181,
              676.968,
              535.4898,
              684.328
            ],
            "text": "comes"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          686.536,
          535.4898,
          693.896
        ],
        "id": "pdf-016-line-114",
        "source_page": 16,
        "text": "under paragraph 1 of Article 24, to that of the Contracting State",
        "words": [
          {
            "bbox": [
              306.11288,
              686.536,
              326.68713,
              693.896
            ],
            "text": "under"
          },
          {
            "bbox": [
              329.18001,
              686.536,
              365.87808,
              693.896
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              368.37096,
              686.536,
              372.8134,
              693.896
            ],
            "text": "1"
          },
          {
            "bbox": [
              375.30628,
              686.536,
              382.25758,
              693.896
            ],
            "text": "of"
          },
          {
            "bbox": [
              384.75046,
              686.536,
              407.23432,
              693.896
            ],
            "text": "Article"
          },
          {
            "bbox": [
              409.71122,
              686.536,
              420.81732,
              693.896
            ],
            "text": "24,"
          },
          {
            "bbox": [
              423.3102,
              686.536,
              430.41331,
              693.896
            ],
            "text": "to"
          },
          {
            "bbox": [
              432.90619,
              686.536,
              446.67296,
              693.896
            ],
            "text": "that"
          },
          {
            "bbox": [
              449.16584,
              686.536,
              456.11714,
              693.896
            ],
            "text": "of"
          },
          {
            "bbox": [
              458.61002,
              686.536,
              469.85994,
              693.896
            ],
            "text": "the"
          },
          {
            "bbox": [
              472.35282,
              686.536,
              514.22841,
              693.896
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              516.72129,
              686.536,
              535.4898,
              693.896
            ],
            "text": "State"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          696.104,
          535.48181,
          703.472
        ],
        "id": "pdf-016-line-116",
        "source_page": 16,
        "text": "of which he is a national. The case must be presented within",
        "words": [
          {
            "bbox": [
              306.11288,
              696.104,
              313.06418,
              703.464
            ],
            "text": "of"
          },
          {
            "bbox": [
              316.54782,
              696.104,
              337.55353,
              703.464
            ],
            "text": "which"
          },
          {
            "bbox": [
              341.03717,
              696.104,
              349.77024,
              703.464
            ],
            "text": "he"
          },
          {
            "bbox": [
              353.25388,
              696.104,
              359.02266,
              703.464
            ],
            "text": "is"
          },
          {
            "bbox": [
              362.5063,
              696.104,
              366.79693,
              703.464
            ],
            "text": "a"
          },
          {
            "bbox": [
              370.28057,
              696.104,
              400.6186,
              703.464
            ],
            "text": "national."
          },
          {
            "bbox": [
              404.10224,
              696.104,
              417.42956,
              703.464
            ],
            "text": "The"
          },
          {
            "bbox": [
              420.9132,
              696.112,
              437.78009,
              703.472
            ],
            "text": "case"
          },
          {
            "bbox": [
              441.26373,
              696.112,
              459.03349,
              703.472
            ],
            "text": "must"
          },
          {
            "bbox": [
              462.51713,
              696.112,
              471.54583,
              703.472
            ],
            "text": "be"
          },
          {
            "bbox": [
              475.02947,
              696.112,
              510.99246,
              703.472
            ],
            "text": "presented"
          },
          {
            "bbox": [
              514.4761,
              696.112,
              535.48181,
              703.472
            ],
            "text": "within"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          705.672,
          535.48181,
          713.04
        ],
        "id": "pdf-016-line-118",
        "source_page": 16,
        "text": "three years from the first notification of the action resulting in taxa-",
        "words": [
          {
            "bbox": [
              306.10489,
              705.68,
              324.13033,
              713.04
            ],
            "text": "three"
          },
          {
            "bbox": [
              325.81622,
              705.672,
              344.85639,
              713.032
            ],
            "text": "years"
          },
          {
            "bbox": [
              346.54228,
              705.672,
              362.8259,
              713.032
            ],
            "text": "from"
          },
          {
            "bbox": [
              364.51978,
              705.672,
              375.67382,
              713.032
            ],
            "text": "the"
          },
          {
            "bbox": [
              377.35971,
              705.672,
              390.47929,
              713.032
            ],
            "text": "first"
          },
          {
            "bbox": [
              392.16518,
              705.672,
              431.10844,
              713.032
            ],
            "text": "notification"
          },
          {
            "bbox": [
              432.79433,
              705.672,
              439.69769,
              713.032
            ],
            "text": "of"
          },
          {
            "bbox": [
              441.38358,
              705.672,
              452.53762,
              713.032
            ],
            "text": "the"
          },
          {
            "bbox": [
              454.22351,
              705.672,
              475.8844,
              713.032
            ],
            "text": "action"
          },
          {
            "bbox": [
              477.57029,
              705.672,
              507.66862,
              713.032
            ],
            "text": "resulting"
          },
          {
            "bbox": [
              509.35451,
              705.672,
              515.52279,
              713.032
            ],
            "text": "in"
          },
          {
            "bbox": [
              517.20868,
              705.672,
              535.48181,
              713.032
            ],
            "text": "taxa-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          715.24,
          523.20917,
          722.6
        ],
        "id": "pdf-016-line-120",
        "source_page": 16,
        "text": "tion not in accordance with the provisions of the Convention.",
        "words": [
          {
            "bbox": [
              306.10489,
              715.24,
              319.42422,
              722.6
            ],
            "text": "tion"
          },
          {
            "bbox": [
              321.64544,
              715.24,
              333.19099,
              722.6
            ],
            "text": "not"
          },
          {
            "bbox": [
              335.41221,
              715.24,
              341.62843,
              722.6
            ],
            "text": "in"
          },
          {
            "bbox": [
              343.84965,
              715.24,
              386.02087,
              722.6
            ],
            "text": "accordance"
          },
          {
            "bbox": [
              388.24209,
              715.24,
              403.03158,
              722.6
            ],
            "text": "with"
          },
          {
            "bbox": [
              405.2528,
              715.24,
              416.51071,
              722.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              418.73193,
              715.24,
              455.27819,
              722.6
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              457.49941,
              715.24,
              464.45071,
              722.6
            ],
            "text": "of"
          },
          {
            "bbox": [
              466.67193,
              715.24,
              477.92185,
              722.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              480.14307,
              715.24,
              523.20917,
              722.6
            ],
            "text": "Convention."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          748.192,
          535.49779,
          755.552
        ],
        "id": "pdf-016-line-124",
        "source_page": 16,
        "text": "(2) The competent authority shall endeavour, if the objection",
        "words": [
          {
            "bbox": [
              314.60625,
              748.192,
              323.18751,
              755.552
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.27165,
              748.192,
              339.59098,
              755.552
            ],
            "text": "The"
          },
          {
            "bbox": [
              342.67512,
              748.192,
              381.16295,
              755.552
            ],
            "text": "competent"
          },
          {
            "bbox": [
              384.24709,
              748.192,
              415.47201,
              755.552
            ],
            "text": "authority"
          },
          {
            "bbox": [
              418.55615,
              748.192,
              434.83178,
              755.552
            ],
            "text": "shall"
          },
          {
            "bbox": [
              437.89994,
              748.192,
              477.85793,
              755.552
            ],
            "text": "endeavour,"
          },
          {
            "bbox": [
              480.94207,
              748.192,
              485.08089,
              755.552
            ],
            "text": "if"
          },
          {
            "bbox": [
              488.16503,
              748.192,
              499.41495,
              755.552
            ],
            "text": "the"
          },
          {
            "bbox": [
              502.49909,
              748.192,
              535.49779,
              755.552
            ],
            "text": "objection"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          757.76,
          535.4898,
          765.12
        ],
        "id": "pdf-016-line-126",
        "source_page": 16,
        "text": "appears to it to be justified and if it is not itself able to arrive at a",
        "words": [
          {
            "bbox": [
              306.12087,
              757.76,
              335.11658,
              765.12
            ],
            "text": "appears"
          },
          {
            "bbox": [
              337.38574,
              757.76,
              344.48885,
              765.12
            ],
            "text": "to"
          },
          {
            "bbox": [
              346.75801,
              757.76,
              351.04864,
              765.12
            ],
            "text": "it"
          },
          {
            "bbox": [
              353.3178,
              757.76,
              360.42091,
              765.12
            ],
            "text": "to"
          },
          {
            "bbox": [
              362.69007,
              757.76,
              371.71877,
              765.12
            ],
            "text": "be"
          },
          {
            "bbox": [
              373.98793,
              757.76,
              401.6573,
              765.12
            ],
            "text": "justified"
          },
          {
            "bbox": [
              403.92646,
              757.76,
              417.3976,
              765.12
            ],
            "text": "and"
          },
          {
            "bbox": [
              419.66676,
              757.76,
              423.80558,
              765.12
            ],
            "text": "if"
          },
          {
            "bbox": [
              426.07474,
              757.76,
              430.36537,
              765.12
            ],
            "text": "it"
          },
          {
            "bbox": [
              432.61855,
              757.76,
              438.38733,
              765.12
            ],
            "text": "is"
          },
          {
            "bbox": [
              440.65649,
              757.76,
              452.20204,
              765.12
            ],
            "text": "not"
          },
          {
            "bbox": [
              454.4712,
              757.76,
              471.18628,
              765.12
            ],
            "text": "itself"
          },
          {
            "bbox": [
              473.45544,
              757.76,
              488.54855,
              765.12
            ],
            "text": "able"
          },
          {
            "bbox": [
              490.81771,
              757.76,
              497.92082,
              765.12
            ],
            "text": "to"
          },
          {
            "bbox": [
              500.18998,
              757.76,
              519.86136,
              765.12
            ],
            "text": "arrive"
          },
          {
            "bbox": [
              522.13052,
              757.76,
              528.938,
              765.12
            ],
            "text": "at"
          },
          {
            "bbox": [
              531.19917,
              757.76,
              535.4898,
              765.12
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          767.328,
          535.4898,
          774.688
        ],
        "id": "pdf-016-line-128",
        "source_page": 16,
        "text": "satisfactory solution, to resolve the case by mutual agreement",
        "words": [
          {
            "bbox": [
              306.11288,
              767.328,
              347.38922,
              774.688
            ],
            "text": "satisfactory"
          },
          {
            "bbox": [
              350.60919,
              767.328,
              380.94722,
              774.688
            ],
            "text": "solution,"
          },
          {
            "bbox": [
              384.16719,
              767.328,
              391.2703,
              774.688
            ],
            "text": "to"
          },
          {
            "bbox": [
              394.49027,
              767.328,
              420.07425,
              774.688
            ],
            "text": "resolve"
          },
          {
            "bbox": [
              423.29422,
              767.328,
              434.54414,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              437.76411,
              767.328,
              454.631,
              774.688
            ],
            "text": "case"
          },
          {
            "bbox": [
              457.85097,
              767.328,
              466.58404,
              774.688
            ],
            "text": "by"
          },
          {
            "bbox": [
              469.80401,
              767.328,
              494.08562,
              774.688
            ],
            "text": "mutual"
          },
          {
            "bbox": [
              497.30559,
              767.328,
              535.4898,
              774.688
            ],
            "text": "agreement"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          776.896,
          535.49779,
          784.256
        ],
        "id": "pdf-016-line-130",
        "source_page": 16,
        "text": "with the competent authority of the other Contracting State, with",
        "words": [
          {
            "bbox": [
              306.11288,
              776.896,
              320.90237,
              784.256
            ],
            "text": "with"
          },
          {
            "bbox": [
              323.04369,
              776.896,
              334.29361,
              784.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              336.43493,
              776.896,
              374.92276,
              784.256
            ],
            "text": "competent"
          },
          {
            "bbox": [
              377.06408,
              776.896,
              408.289,
              784.256
            ],
            "text": "authority"
          },
          {
            "bbox": [
              410.43032,
              776.896,
              417.38162,
              784.256
            ],
            "text": "of"
          },
          {
            "bbox": [
              419.52294,
              776.896,
              430.77286,
              784.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              432.8982,
              776.896,
              451.39505,
              784.256
            ],
            "text": "other"
          },
          {
            "bbox": [
              453.53637,
              776.896,
              495.41196,
              784.256
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              497.55328,
              776.896,
              518.56698,
              784.256
            ],
            "text": "State,"
          },
          {
            "bbox": [
              520.7083,
              776.896,
              535.49779,
              784.256
            ],
            "text": "with"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          79.856,
          531.91206,
          87.216
        ],
        "id": "pdf-017-line-004",
        "source_page": 17,
        "text": "a view to the avoidance of taxation which is not in accordance",
        "words": [
          {
            "bbox": [
              302.09715,
              79.856,
              306.39852,
              87.216
            ],
            "text": "a"
          },
          {
            "bbox": [
              309.28212,
              79.856,
              325.43829,
              87.216
            ],
            "text": "view"
          },
          {
            "bbox": [
              328.31388,
              79.856,
              335.43477,
              87.216
            ],
            "text": "to"
          },
          {
            "bbox": [
              338.31837,
              79.856,
              349.59645,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              352.48005,
              79.856,
              389.26998,
              87.216
            ],
            "text": "avoidance"
          },
          {
            "bbox": [
              392.15358,
              79.856,
              399.12228,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              402.00588,
              79.856,
              430.57755,
              87.216
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              433.46115,
              79.856,
              454.51143,
              87.216
            ],
            "text": "which"
          },
          {
            "bbox": [
              457.39503,
              79.856,
              463.17825,
              87.216
            ],
            "text": "is"
          },
          {
            "bbox": [
              466.06185,
              79.856,
              477.6363,
              87.216
            ],
            "text": "not"
          },
          {
            "bbox": [
              480.5199,
              79.856,
              486.75168,
              87.216
            ],
            "text": "in"
          },
          {
            "bbox": [
              489.63528,
              79.856,
              531.91206,
              87.216
            ],
            "text": "accordance"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          89.424,
          531.91206,
          96.784
        ],
        "id": "pdf-017-line-006",
        "source_page": 17,
        "text": "with the Convention. Any agreement reached shall be imple-",
        "words": [
          {
            "bbox": [
              302.14521,
              89.424,
              316.91565,
              96.784
            ],
            "text": "with"
          },
          {
            "bbox": [
              320.8806,
              89.424,
              332.15868,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              336.12363,
              89.424,
              379.28952,
              96.784
            ],
            "text": "Convention."
          },
          {
            "bbox": [
              383.25447,
              89.424,
              396.90351,
              96.784
            ],
            "text": "Any"
          },
          {
            "bbox": [
              400.86846,
              89.424,
              439.14024,
              96.784
            ],
            "text": "agreement"
          },
          {
            "bbox": [
              443.10519,
              89.424,
              472.10139,
              96.784
            ],
            "text": "reached"
          },
          {
            "bbox": [
              476.06634,
              89.424,
              492.38271,
              96.784
            ],
            "text": "shall"
          },
          {
            "bbox": [
              496.34766,
              89.424,
              505.39896,
              96.784
            ],
            "text": "be"
          },
          {
            "bbox": [
              509.36391,
              89.424,
              531.91206,
              96.784
            ],
            "text": "imple-"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          98.992,
          531.88803,
          106.352
        ],
        "id": "pdf-017-line-008",
        "source_page": 17,
        "text": "mented notwithstanding any time limits in the domestic law of",
        "words": [
          {
            "bbox": [
              302.14521,
              98.992,
              329.29911,
              106.352
            ],
            "text": "mented"
          },
          {
            "bbox": [
              332.51112,
              98.992,
              389.69451,
              106.352
            ],
            "text": "notwithstanding"
          },
          {
            "bbox": [
              392.90652,
              98.992,
              405.66645,
              106.352
            ],
            "text": "any"
          },
          {
            "bbox": [
              408.87846,
              98.992,
              424.30572,
              106.352
            ],
            "text": "time"
          },
          {
            "bbox": [
              427.51773,
              98.992,
              446.20506,
              106.352
            ],
            "text": "limits"
          },
          {
            "bbox": [
              449.41707,
              98.992,
              455.64885,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              458.86086,
              98.992,
              470.05884,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              473.27085,
              98.992,
              506.35215,
              106.352
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              509.56416,
              98.992,
              521.71533,
              106.352
            ],
            "text": "law"
          },
          {
            "bbox": [
              524.91933,
              98.992,
              531.88803,
              106.352
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          108.56,
          384.83244,
          115.92
        ],
        "id": "pdf-017-line-010",
        "source_page": 17,
        "text": "the Contracting States.",
        "words": [
          {
            "bbox": [
              302.12118,
              108.56,
              313.39926,
              115.92
            ],
            "text": "the"
          },
          {
            "bbox": [
              315.62604,
              108.56,
              357.59844,
              115.92
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              359.76114,
              108.56,
              384.83244,
              115.92
            ],
            "text": "States."
          }
        ]
      },
      {
        "bbox": [
          310.61979,
          122.68,
          531.864,
          130.04
        ],
        "id": "pdf-017-line-012",
        "source_page": 17,
        "text": "(3) The competent authorities of the Contracting States shall",
        "words": [
          {
            "bbox": [
              310.61979,
              122.68,
              319.22253,
              130.04
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              322.23429,
              122.68,
              335.58696,
              130.04
            ],
            "text": "The"
          },
          {
            "bbox": [
              338.59872,
              122.68,
              377.17488,
              130.04
            ],
            "text": "competent"
          },
          {
            "bbox": [
              380.18664,
              122.68,
              417.49722,
              130.04
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              420.50898,
              122.68,
              427.47768,
              130.04
            ],
            "text": "of"
          },
          {
            "bbox": [
              430.48944,
              122.68,
              441.76752,
              130.04
            ],
            "text": "the"
          },
          {
            "bbox": [
              444.77928,
              122.68,
              486.75168,
              130.04
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              489.76344,
              122.68,
              512.60796,
              130.04
            ],
            "text": "States"
          },
          {
            "bbox": [
              515.61972,
              122.68,
              531.864,
              130.04
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          132.248,
          531.92808,
          139.608
        ],
        "id": "pdf-017-line-014",
        "source_page": 17,
        "text": "endeavour to resolve by mutual agreement any difficulties or",
        "words": [
          {
            "bbox": [
              302.09715,
              132.248,
              339.92838,
              139.608
            ],
            "text": "endeavour"
          },
          {
            "bbox": [
              343.89333,
              132.248,
              351.01422,
              139.608
            ],
            "text": "to"
          },
          {
            "bbox": [
              354.97917,
              132.248,
              380.6352,
              139.608
            ],
            "text": "resolve"
          },
          {
            "bbox": [
              384.60015,
              132.248,
              393.35508,
              139.608
            ],
            "text": "by"
          },
          {
            "bbox": [
              397.32003,
              132.248,
              421.65441,
              139.608
            ],
            "text": "mutual"
          },
          {
            "bbox": [
              425.54727,
              132.248,
              463.81905,
              139.608
            ],
            "text": "agreement"
          },
          {
            "bbox": [
              467.784,
              132.248,
              480.54393,
              139.608
            ],
            "text": "any"
          },
          {
            "bbox": [
              484.50888,
              132.248,
              520.69806,
              139.608
            ],
            "text": "difficulties"
          },
          {
            "bbox": [
              524.66301,
              132.248,
              531.92808,
              139.608
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          141.816,
          531.93609,
          149.176
        ],
        "id": "pdf-017-line-016",
        "source_page": 17,
        "text": "doubts arising as to the interpretation or application of the Con-",
        "words": [
          {
            "bbox": [
              302.16123,
              141.816,
              327.16044,
              149.176
            ],
            "text": "doubts"
          },
          {
            "bbox": [
              329.57946,
              141.816,
              353.1609,
              149.176
            ],
            "text": "arising"
          },
          {
            "bbox": [
              355.57992,
              141.816,
              363.88629,
              149.176
            ],
            "text": "as"
          },
          {
            "bbox": [
              366.30531,
              141.816,
              373.4262,
              149.176
            ],
            "text": "to"
          },
          {
            "bbox": [
              375.84522,
              141.816,
              387.1233,
              149.176
            ],
            "text": "the"
          },
          {
            "bbox": [
              389.54232,
              141.816,
              437.07366,
              149.176
            ],
            "text": "interpretation"
          },
          {
            "bbox": [
              439.49268,
              141.816,
              446.75775,
              149.176
            ],
            "text": "or"
          },
          {
            "bbox": [
              449.17677,
              141.816,
              488.48985,
              149.176
            ],
            "text": "application"
          },
          {
            "bbox": [
              490.90887,
              141.816,
              497.87757,
              149.176
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.29659,
              141.816,
              511.57467,
              149.176
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.99369,
              141.816,
              531.93609,
              149.176
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          151.384,
          531.92007,
          158.744
        ],
        "id": "pdf-017-line-018",
        "source_page": 17,
        "text": "vention. They may also consult together for the avoidance of",
        "words": [
          {
            "bbox": [
              302.16924,
              151.384,
              330.42051,
              158.744
            ],
            "text": "vention."
          },
          {
            "bbox": [
              334.16118,
              151.384,
              351.51885,
              158.744
            ],
            "text": "They"
          },
          {
            "bbox": [
              355.25952,
              151.384,
              370.39041,
              158.744
            ],
            "text": "may"
          },
          {
            "bbox": [
              374.13108,
              151.384,
              388.81341,
              158.744
            ],
            "text": "also"
          },
          {
            "bbox": [
              392.55408,
              151.384,
              418.66668,
              158.744
            ],
            "text": "consult"
          },
          {
            "bbox": [
              422.40735,
              151.384,
              452.28465,
              158.744
            ],
            "text": "together"
          },
          {
            "bbox": [
              456.02532,
              151.384,
              465.66135,
              158.744
            ],
            "text": "for"
          },
          {
            "bbox": [
              469.40202,
              151.384,
              480.6801,
              158.744
            ],
            "text": "the"
          },
          {
            "bbox": [
              484.42077,
              151.384,
              521.2107,
              158.744
            ],
            "text": "avoidance"
          },
          {
            "bbox": [
              524.95137,
              151.384,
              531.92007,
              158.744
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          160.952,
          515.90007,
          168.312
        ],
        "id": "pdf-017-line-020",
        "source_page": 17,
        "text": "double taxation in cases not provided for in the Convention.",
        "words": [
          {
            "bbox": [
              302.15322,
              160.952,
              326.78397,
              168.312
            ],
            "text": "double"
          },
          {
            "bbox": [
              329.01075,
              160.952,
              357.55038,
              168.312
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              359.77716,
              160.952,
              366.00894,
              168.312
            ],
            "text": "in"
          },
          {
            "bbox": [
              368.23572,
              160.952,
              389.14983,
              168.312
            ],
            "text": "cases"
          },
          {
            "bbox": [
              391.37661,
              160.952,
              402.95106,
              168.312
            ],
            "text": "not"
          },
          {
            "bbox": [
              405.17784,
              160.952,
              436.77729,
              168.312
            ],
            "text": "provided"
          },
          {
            "bbox": [
              439.00407,
              160.952,
              448.6401,
              168.312
            ],
            "text": "for"
          },
          {
            "bbox": [
              450.86688,
              160.952,
              457.00254,
              168.312
            ],
            "text": "in"
          },
          {
            "bbox": [
              459.22932,
              160.952,
              470.5074,
              168.312
            ],
            "text": "the"
          },
          {
            "bbox": [
              472.73418,
              160.952,
              515.90007,
              168.312
            ],
            "text": "Convention."
          }
        ]
      },
      {
        "bbox": [
          310.64382,
          184.64,
          531.87201,
          192.0
        ],
        "id": "pdf-017-line-023",
        "source_page": 17,
        "text": "(4) The competent authorities of the Contracting States may",
        "words": [
          {
            "bbox": [
              310.64382,
              184.64,
              319.24656,
              192.0
            ],
            "text": "(4)"
          },
          {
            "bbox": [
              322.4025,
              184.64,
              335.75517,
              192.0
            ],
            "text": "The"
          },
          {
            "bbox": [
              338.91111,
              184.64,
              377.41518,
              192.0
            ],
            "text": "competent"
          },
          {
            "bbox": [
              380.57112,
              184.64,
              417.95379,
              192.0
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              421.10973,
              184.64,
              428.07843,
              192.0
            ],
            "text": "of"
          },
          {
            "bbox": [
              431.23437,
              184.64,
              442.51245,
              192.0
            ],
            "text": "the"
          },
          {
            "bbox": [
              445.66839,
              184.64,
              487.64079,
              192.0
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              490.74066,
              184.64,
              513.58518,
              192.0
            ],
            "text": "States"
          },
          {
            "bbox": [
              516.74112,
              184.64,
              531.87201,
              192.0
            ],
            "text": "may"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          194.208,
          531.88002,
          201.568
        ],
        "id": "pdf-017-line-025",
        "source_page": 17,
        "text": "communicate with each other directly for the purpose of reaching",
        "words": [
          {
            "bbox": [
              302.10516,
              194.208,
              350.76591,
              201.568
            ],
            "text": "communicate"
          },
          {
            "bbox": [
              352.56015,
              194.208,
              367.37865,
              201.568
            ],
            "text": "with"
          },
          {
            "bbox": [
              369.17289,
              194.208,
              386.53056,
              201.568
            ],
            "text": "each"
          },
          {
            "bbox": [
              388.3248,
              194.208,
              406.81989,
              201.568
            ],
            "text": "other"
          },
          {
            "bbox": [
              408.61413,
              194.208,
              434.71872,
              201.568
            ],
            "text": "directly"
          },
          {
            "bbox": [
              436.51296,
              194.208,
              446.14899,
              201.568
            ],
            "text": "for"
          },
          {
            "bbox": [
              447.94323,
              194.208,
              459.22131,
              201.568
            ],
            "text": "the"
          },
          {
            "bbox": [
              461.01555,
              194.208,
              490.54041,
              201.568
            ],
            "text": "purpose"
          },
          {
            "bbox": [
              492.33465,
              194.208,
              499.30335,
              201.568
            ],
            "text": "of"
          },
          {
            "bbox": [
              501.0255,
              194.208,
              531.88002,
              201.568
            ],
            "text": "reaching"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          203.776,
          531.85599,
          211.136
        ],
        "id": "pdf-017-line-027",
        "source_page": 17,
        "text": "an agreement in the sense of the preceding paragraphs.When it",
        "words": [
          {
            "bbox": [
              302.11317,
              203.776,
              310.8681,
              211.136
            ],
            "text": "an"
          },
          {
            "bbox": [
              313.33518,
              203.776,
              351.60696,
              211.136
            ],
            "text": "agreement"
          },
          {
            "bbox": [
              354.07404,
              203.776,
              360.30582,
              211.136
            ],
            "text": "in"
          },
          {
            "bbox": [
              362.7729,
              203.776,
              374.05098,
              211.136
            ],
            "text": "the"
          },
          {
            "bbox": [
              376.51806,
              203.776,
              397.58436,
              211.136
            ],
            "text": "sense"
          },
          {
            "bbox": [
              399.97935,
              203.776,
              406.94805,
              211.136
            ],
            "text": "of"
          },
          {
            "bbox": [
              409.41513,
              203.776,
              420.69321,
              211.136
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.16029,
              203.776,
              459.06111,
              211.136
            ],
            "text": "preceding"
          },
          {
            "bbox": [
              461.52819,
              203.776,
              525.16764,
              211.136
            ],
            "text": "paragraphs.When"
          },
          {
            "bbox": [
              527.55462,
              203.776,
              531.85599,
              211.136
            ],
            "text": "it"
          }
        ]
      },
      {
        "bbox": [
          302.08914,
          213.344,
          531.92007,
          220.704
        ],
        "id": "pdf-017-line-029",
        "source_page": 17,
        "text": "seems advisable in order to reach agreement to have an oral",
        "words": [
          {
            "bbox": [
              302.08914,
              213.344,
              325.5264,
              220.704
            ],
            "text": "seems"
          },
          {
            "bbox": [
              329.08284,
              213.344,
              363.05325,
              220.704
            ],
            "text": "advisable"
          },
          {
            "bbox": [
              366.60969,
              213.344,
              372.84147,
              220.704
            ],
            "text": "in"
          },
          {
            "bbox": [
              376.39791,
              213.344,
              395.38161,
              220.704
            ],
            "text": "order"
          },
          {
            "bbox": [
              398.93805,
              213.344,
              406.05894,
              220.704
            ],
            "text": "to"
          },
          {
            "bbox": [
              409.61538,
              213.344,
              429.58431,
              220.704
            ],
            "text": "reach"
          },
          {
            "bbox": [
              433.14075,
              213.344,
              471.41253,
              220.704
            ],
            "text": "agreement"
          },
          {
            "bbox": [
              474.96897,
              213.344,
              482.08986,
              220.704
            ],
            "text": "to"
          },
          {
            "bbox": [
              485.6463,
              213.344,
              502.7076,
              220.704
            ],
            "text": "have"
          },
          {
            "bbox": [
              506.26404,
              213.344,
              515.01897,
              220.704
            ],
            "text": "an"
          },
          {
            "bbox": [
              518.57541,
              213.344,
              531.92007,
              220.704
            ],
            "text": "oral"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          222.912,
          531.92007,
          230.272
        ],
        "id": "pdf-017-line-031",
        "source_page": 17,
        "text": "exchange of opinions, such exchange may take place through a",
        "words": [
          {
            "bbox": [
              302.15322,
              222.912,
              336.94065,
              230.272
            ],
            "text": "exchange"
          },
          {
            "bbox": [
              339.32763,
              222.912,
              346.29633,
              230.272
            ],
            "text": "of"
          },
          {
            "bbox": [
              348.68331,
              222.912,
              381.32406,
              230.272
            ],
            "text": "opinions,"
          },
          {
            "bbox": [
              383.71104,
              222.912,
              400.92453,
              230.272
            ],
            "text": "such"
          },
          {
            "bbox": [
              403.31151,
              222.912,
              438.17103,
              230.272
            ],
            "text": "exchange"
          },
          {
            "bbox": [
              440.55801,
              222.912,
              455.6088,
              230.272
            ],
            "text": "may"
          },
          {
            "bbox": [
              457.99578,
              222.912,
              473.27886,
              230.272
            ],
            "text": "take"
          },
          {
            "bbox": [
              475.66584,
              222.912,
              495.0981,
              230.272
            ],
            "text": "place"
          },
          {
            "bbox": [
              497.48508,
              222.912,
              525.23172,
              230.272
            ],
            "text": "through"
          },
          {
            "bbox": [
              527.6187,
              222.912,
              531.92007,
              230.272
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          232.48,
          531.88803,
          239.84
        ],
        "id": "pdf-017-line-033",
        "source_page": 17,
        "text": "Commission consisting of representatives of the competent",
        "words": [
          {
            "bbox": [
              302.15322,
              232.48,
              346.79295,
              239.84
            ],
            "text": "Commission"
          },
          {
            "bbox": [
              351.74313,
              232.48,
              388.23669,
              239.84
            ],
            "text": "consisting"
          },
          {
            "bbox": [
              393.25095,
              232.48,
              400.21965,
              239.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              405.23391,
              232.48,
              460.11843,
              239.84
            ],
            "text": "representatives"
          },
          {
            "bbox": [
              465.13269,
              232.48,
              472.10139,
              239.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              477.01953,
              232.48,
              488.29761,
              239.84
            ],
            "text": "the"
          },
          {
            "bbox": [
              493.31187,
              232.48,
              531.88803,
              239.84
            ],
            "text": "competent"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          242.048,
          433.62135,
          249.408
        ],
        "id": "pdf-017-line-035",
        "source_page": 17,
        "text": "authorities of the Contracting States.",
        "words": [
          {
            "bbox": [
              302.12118,
              242.048,
              339.50385,
              249.408
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              341.73063,
              242.048,
              348.69933,
              249.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              350.92611,
              242.048,
              362.20419,
              249.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              364.35087,
              242.048,
              406.32327,
              249.408
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              408.55005,
              242.048,
              433.62135,
              249.408
            ],
            "text": "States."
          }
        ]
      },
      {
        "bbox": [
          399.09024,
          274.832,
          434.96703,
          282.216
        ],
        "id": "pdf-017-line-037",
        "source_page": 17,
        "text": "Article 26",
        "words": [
          {
            "bbox": [
              399.09024,
              274.832,
              423.83313,
              282.216
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.05991,
              274.832,
              434.96703,
              282.216
            ],
            "text": "26"
          }
        ]
      },
      {
        "bbox": [
          370.1421,
          288.952,
          463.89915,
          296.336
        ],
        "id": "pdf-017-line-039",
        "source_page": 17,
        "text": "Exchange of Information",
        "words": [
          {
            "bbox": [
              370.1421,
              288.952,
              407.74104,
              296.336
            ],
            "text": "Exchange"
          },
          {
            "bbox": [
              409.96782,
              288.952,
              417.52125,
              296.336
            ],
            "text": "of"
          },
          {
            "bbox": [
              419.74803,
              288.952,
              463.89915,
              296.336
            ],
            "text": "Information"
          }
        ]
      },
      {
        "bbox": [
          310.6278,
          304.736,
          531.88803,
          312.104
        ],
        "id": "pdf-017-line-042",
        "source_page": 17,
        "text": "(1) The competent authorities of the Contracting States shall",
        "words": [
          {
            "bbox": [
              310.6278,
              304.744,
              319.23054,
              312.104
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              322.2423,
              304.744,
              335.59497,
              312.104
            ],
            "text": "The"
          },
          {
            "bbox": [
              338.60673,
              304.744,
              377.13483,
              312.104
            ],
            "text": "competent"
          },
          {
            "bbox": [
              380.14659,
              304.736,
              417.52926,
              312.096
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              420.54102,
              304.736,
              427.50972,
              312.096
            ],
            "text": "of"
          },
          {
            "bbox": [
              430.52148,
              304.736,
              441.79956,
              312.096
            ],
            "text": "the"
          },
          {
            "bbox": [
              444.81132,
              304.736,
              486.70362,
              312.096
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              489.71538,
              304.736,
              512.5599,
              312.096
            ],
            "text": "States"
          },
          {
            "bbox": [
              515.57166,
              304.736,
              531.88803,
              312.096
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          314.304,
          531.88002,
          321.664
        ],
        "id": "pdf-017-line-044",
        "source_page": 17,
        "text": "exchange such information as is necessary for carrying out the",
        "words": [
          {
            "bbox": [
              302.12118,
              314.304,
              336.9807,
              321.664
            ],
            "text": "exchange"
          },
          {
            "bbox": [
              339.84828,
              314.304,
              357.06177,
              321.664
            ],
            "text": "such"
          },
          {
            "bbox": [
              359.92935,
              314.304,
              400.19562,
              321.664
            ],
            "text": "information"
          },
          {
            "bbox": [
              403.0632,
              314.304,
              411.36957,
              321.664
            ],
            "text": "as"
          },
          {
            "bbox": [
              414.23715,
              314.304,
              420.02037,
              321.664
            ],
            "text": "is"
          },
          {
            "bbox": [
              422.88795,
              314.304,
              459.22932,
              321.664
            ],
            "text": "necessary"
          },
          {
            "bbox": [
              462.0969,
              314.304,
              471.73293,
              321.664
            ],
            "text": "for"
          },
          {
            "bbox": [
              474.60051,
              314.304,
              503.29233,
              321.664
            ],
            "text": "carrying"
          },
          {
            "bbox": [
              506.15991,
              314.304,
              517.73436,
              321.664
            ],
            "text": "out"
          },
          {
            "bbox": [
              520.60194,
              314.304,
              531.88002,
              321.664
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          323.872,
          531.87201,
          331.232
        ],
        "id": "pdf-017-line-046",
        "source_page": 17,
        "text": "provisions of this Convention or of the domestic laws of the Con-",
        "words": [
          {
            "bbox": [
              302.11317,
              323.872,
              338.75091,
              331.232
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              340.72137,
              323.872,
              347.69007,
              331.232
            ],
            "text": "of"
          },
          {
            "bbox": [
              349.66053,
              323.872,
              362.42046,
              331.232
            ],
            "text": "this"
          },
          {
            "bbox": [
              364.39092,
              323.872,
              405.25794,
              331.232
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              407.2284,
              323.872,
              414.49347,
              331.232
            ],
            "text": "or"
          },
          {
            "bbox": [
              416.46393,
              323.872,
              423.43263,
              331.232
            ],
            "text": "of"
          },
          {
            "bbox": [
              425.40309,
              323.872,
              436.68117,
              331.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              438.65163,
              323.872,
              471.73293,
              331.232
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              473.70339,
              323.872,
              489.85155,
              331.232
            ],
            "text": "laws"
          },
          {
            "bbox": [
              491.82201,
              323.872,
              498.79071,
              331.232
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.68107,
              323.872,
              511.95915,
              331.232
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.92961,
              323.872,
              531.87201,
              331.232
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          333.44,
          531.85599,
          340.8
        ],
        "id": "pdf-017-line-048",
        "source_page": 17,
        "text": "tracting States concerning taxes covered by the Convention",
        "words": [
          {
            "bbox": [
              302.10516,
              333.44,
              329.25105,
              340.8
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              333.65655,
              333.44,
              356.50107,
              340.8
            ],
            "text": "States"
          },
          {
            "bbox": [
              360.90657,
              333.44,
              400.7403,
              340.8
            ],
            "text": "concerning"
          },
          {
            "bbox": [
              405.1458,
              333.44,
              424.42587,
              340.8
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              428.83137,
              333.44,
              457.75548,
              340.8
            ],
            "text": "covered"
          },
          {
            "bbox": [
              462.16098,
              333.44,
              470.91591,
              340.8
            ],
            "text": "by"
          },
          {
            "bbox": [
              475.32141,
              333.44,
              486.59949,
              340.8
            ],
            "text": "the"
          },
          {
            "bbox": [
              491.00499,
              333.44,
              531.85599,
              340.8
            ],
            "text": "Convention"
          }
        ]
      },
      {
        "bbox": [
          302.08914,
          343.008,
          531.92007,
          350.368
        ],
        "id": "pdf-017-line-050",
        "source_page": 17,
        "text": "insofar as the taxation thereunder is not contrary to the Conven-",
        "words": [
          {
            "bbox": [
              302.08914,
              343.008,
              326.26332,
              350.368
            ],
            "text": "insofar"
          },
          {
            "bbox": [
              328.53015,
              343.008,
              336.83652,
              350.368
            ],
            "text": "as"
          },
          {
            "bbox": [
              339.10335,
              343.008,
              350.38143,
              350.368
            ],
            "text": "the"
          },
          {
            "bbox": [
              352.64826,
              343.008,
              381.276,
              350.368
            ],
            "text": "taxation"
          },
          {
            "bbox": [
              383.54283,
              343.008,
              422.34327,
              350.368
            ],
            "text": "thereunder"
          },
          {
            "bbox": [
              424.6101,
              343.008,
              430.39332,
              350.368
            ],
            "text": "is"
          },
          {
            "bbox": [
              432.66015,
              343.008,
              444.2346,
              350.368
            ],
            "text": "not"
          },
          {
            "bbox": [
              446.50143,
              343.008,
              476.01828,
              350.368
            ],
            "text": "contrary"
          },
          {
            "bbox": [
              478.28511,
              343.008,
              485.406,
              350.368
            ],
            "text": "to"
          },
          {
            "bbox": [
              487.67283,
              343.008,
              498.95091,
              350.368
            ],
            "text": "the"
          },
          {
            "bbox": [
              501.21774,
              343.008,
              531.92007,
              350.368
            ],
            "text": "Conven-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          352.576,
          531.92007,
          359.936
        ],
        "id": "pdf-017-line-052",
        "source_page": 17,
        "text": "tion. The exchange of information is not restricted by Article 1.",
        "words": [
          {
            "bbox": [
              302.09715,
              352.576,
              317.6766,
              359.936
            ],
            "text": "tion."
          },
          {
            "bbox": [
              320.6403,
              352.576,
              333.99297,
              359.936
            ],
            "text": "The"
          },
          {
            "bbox": [
              336.95667,
              352.576,
              371.81619,
              359.936
            ],
            "text": "exchange"
          },
          {
            "bbox": [
              374.77989,
              352.576,
              381.74859,
              359.936
            ],
            "text": "of"
          },
          {
            "bbox": [
              384.71229,
              352.576,
              425.05866,
              359.936
            ],
            "text": "information"
          },
          {
            "bbox": [
              427.95027,
              352.576,
              433.73349,
              359.936
            ],
            "text": "is"
          },
          {
            "bbox": [
              436.69719,
              352.576,
              448.27164,
              359.936
            ],
            "text": "not"
          },
          {
            "bbox": [
              451.23534,
              352.576,
              485.05356,
              359.936
            ],
            "text": "restricted"
          },
          {
            "bbox": [
              488.01726,
              352.576,
              496.77219,
              359.936
            ],
            "text": "by"
          },
          {
            "bbox": [
              499.73589,
              352.576,
              522.27603,
              359.936
            ],
            "text": "Article"
          },
          {
            "bbox": [
              525.23973,
              352.576,
              531.92007,
              359.936
            ],
            "text": "1."
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          362.144,
          531.93609,
          369.504
        ],
        "id": "pdf-017-line-054",
        "source_page": 17,
        "text": "Any information received by a Contracting State shall be treated",
        "words": [
          {
            "bbox": [
              302.15322,
              362.144,
              315.73818,
              369.504
            ],
            "text": "Any"
          },
          {
            "bbox": [
              318.06108,
              362.144,
              358.40745,
              369.504
            ],
            "text": "information"
          },
          {
            "bbox": [
              360.73035,
              362.144,
              391.13631,
              369.504
            ],
            "text": "received"
          },
          {
            "bbox": [
              393.45921,
              362.144,
              402.21414,
              369.504
            ],
            "text": "by"
          },
          {
            "bbox": [
              404.53704,
              362.144,
              408.83841,
              369.504
            ],
            "text": "a"
          },
          {
            "bbox": [
              411.16131,
              362.144,
              453.06963,
              369.504
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              455.39253,
              362.144,
              474.23205,
              369.504
            ],
            "text": "State"
          },
          {
            "bbox": [
              476.55495,
              362.144,
              492.87132,
              369.504
            ],
            "text": "shall"
          },
          {
            "bbox": [
              495.19422,
              362.144,
              504.24552,
              369.504
            ],
            "text": "be"
          },
          {
            "bbox": [
              506.56842,
              362.144,
              531.93609,
              369.504
            ],
            "text": "treated"
          }
        ]
      },
      {
        "bbox": [
          302.16924,
          371.712,
          531.92808,
          379.072
        ],
        "id": "pdf-017-line-056",
        "source_page": 17,
        "text": "as secret in the same manner as information obtained under the",
        "words": [
          {
            "bbox": [
              302.16924,
              371.712,
              310.47561,
              379.072
            ],
            "text": "as"
          },
          {
            "bbox": [
              312.75045,
              371.712,
              334.85004,
              379.072
            ],
            "text": "secret"
          },
          {
            "bbox": [
              337.20498,
              371.712,
              343.43676,
              379.072
            ],
            "text": "in"
          },
          {
            "bbox": [
              345.7917,
              371.712,
              357.06978,
              379.072
            ],
            "text": "the"
          },
          {
            "bbox": [
              359.42472,
              371.712,
              378.85698,
              379.072
            ],
            "text": "same"
          },
          {
            "bbox": [
              381.21192,
              371.712,
              408.21363,
              379.072
            ],
            "text": "manner"
          },
          {
            "bbox": [
              410.56857,
              371.712,
              418.87494,
              379.072
            ],
            "text": "as"
          },
          {
            "bbox": [
              421.22988,
              371.712,
              461.50416,
              379.072
            ],
            "text": "information"
          },
          {
            "bbox": [
              463.8591,
              371.712,
              495.31437,
              379.072
            ],
            "text": "obtained"
          },
          {
            "bbox": [
              497.66931,
              371.712,
              518.29506,
              379.072
            ],
            "text": "under"
          },
          {
            "bbox": [
              520.65,
              371.712,
              531.92808,
              379.072
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          381.28,
          531.90405,
          388.64
        ],
        "id": "pdf-017-line-058",
        "source_page": 17,
        "text": "domestic laws of that State and shall be disclosed only to per-",
        "words": [
          {
            "bbox": [
              302.16123,
              381.28,
              335.16243,
              388.64
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              337.98996,
              381.28,
              354.13812,
              388.64
            ],
            "text": "laws"
          },
          {
            "bbox": [
              356.96565,
              381.28,
              363.93435,
              388.64
            ],
            "text": "of"
          },
          {
            "bbox": [
              366.76188,
              381.28,
              380.56311,
              388.64
            ],
            "text": "that"
          },
          {
            "bbox": [
              383.39064,
              381.28,
              402.23016,
              388.64
            ],
            "text": "State"
          },
          {
            "bbox": [
              405.05769,
              381.28,
              418.56255,
              388.64
            ],
            "text": "and"
          },
          {
            "bbox": [
              421.39008,
              381.28,
              437.70645,
              388.64
            ],
            "text": "shall"
          },
          {
            "bbox": [
              440.53398,
              381.28,
              449.58528,
              388.64
            ],
            "text": "be"
          },
          {
            "bbox": [
              452.36475,
              381.28,
              486.63153,
              388.64
            ],
            "text": "disclosed"
          },
          {
            "bbox": [
              489.45906,
              381.28,
              504.29358,
              388.64
            ],
            "text": "only"
          },
          {
            "bbox": [
              507.12111,
              381.28,
              514.242,
              388.64
            ],
            "text": "to"
          },
          {
            "bbox": [
              517.06953,
              381.28,
              531.90405,
              388.64
            ],
            "text": "per-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          390.848,
          531.90405,
          398.208
        ],
        "id": "pdf-017-line-060",
        "source_page": 17,
        "text": "sons or authorities (including courts and administrative bodies)",
        "words": [
          {
            "bbox": [
              302.1372,
              390.848,
              319.1985,
              398.208
            ],
            "text": "sons"
          },
          {
            "bbox": [
              322.26633,
              390.848,
              329.5314,
              398.208
            ],
            "text": "or"
          },
          {
            "bbox": [
              332.59923,
              390.848,
              369.91782,
              398.208
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              372.98565,
              390.848,
              407.40462,
              398.208
            ],
            "text": "(including"
          },
          {
            "bbox": [
              410.47245,
              390.848,
              433.0206,
              398.208
            ],
            "text": "courts"
          },
          {
            "bbox": [
              436.08843,
              390.848,
              449.59329,
              398.208
            ],
            "text": "and"
          },
          {
            "bbox": [
              452.66112,
              390.848,
              502.57944,
              398.208
            ],
            "text": "administrative"
          },
          {
            "bbox": [
              505.64727,
              390.848,
              531.90405,
              398.208
            ],
            "text": "bodies)"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          400.416,
          531.89604,
          407.776
        ],
        "id": "pdf-017-line-062",
        "source_page": 17,
        "text": "concerned with the assessment or collection of, the enforcement",
        "words": [
          {
            "bbox": [
              302.14521,
              400.416,
              340.27281,
              407.776
            ],
            "text": "concerned"
          },
          {
            "bbox": [
              342.23526,
              400.416,
              356.97366,
              407.776
            ],
            "text": "with"
          },
          {
            "bbox": [
              358.93611,
              400.416,
              370.21419,
              407.776
            ],
            "text": "the"
          },
          {
            "bbox": [
              372.17664,
              400.416,
              414.90198,
              407.776
            ],
            "text": "assessment"
          },
          {
            "bbox": [
              416.86443,
              400.416,
              424.1295,
              407.776
            ],
            "text": "or"
          },
          {
            "bbox": [
              426.09195,
              400.416,
              460.50291,
              407.776
            ],
            "text": "collection"
          },
          {
            "bbox": [
              462.46536,
              400.416,
              471.59676,
              407.776
            ],
            "text": "of,"
          },
          {
            "bbox": [
              473.55921,
              400.416,
              484.83729,
              407.776
            ],
            "text": "the"
          },
          {
            "bbox": [
              486.79974,
              400.416,
              531.89604,
              407.776
            ],
            "text": "enforcement"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          409.984,
          531.89604,
          417.344
        ],
        "id": "pdf-017-line-064",
        "source_page": 17,
        "text": "or prosecution in respect of, or the determination of appeals and",
        "words": [
          {
            "bbox": [
              302.12919,
              409.984,
              309.39426,
              417.344
            ],
            "text": "or"
          },
          {
            "bbox": [
              311.54094,
              409.984,
              353.96991,
              417.344
            ],
            "text": "prosecution"
          },
          {
            "bbox": [
              356.0445,
              409.984,
              362.27628,
              417.344
            ],
            "text": "in"
          },
          {
            "bbox": [
              364.42296,
              409.984,
              391.27248,
              417.344
            ],
            "text": "respect"
          },
          {
            "bbox": [
              393.41916,
              409.984,
              402.61464,
              417.344
            ],
            "text": "of,"
          },
          {
            "bbox": [
              404.76132,
              409.984,
              412.02639,
              417.344
            ],
            "text": "or"
          },
          {
            "bbox": [
              414.17307,
              409.984,
              425.45115,
              417.344
            ],
            "text": "the"
          },
          {
            "bbox": [
              427.59783,
              409.984,
              476.79525,
              417.344
            ],
            "text": "determination"
          },
          {
            "bbox": [
              478.94193,
              409.984,
              485.91063,
              417.344
            ],
            "text": "of"
          },
          {
            "bbox": [
              488.05731,
              409.984,
              516.2445,
              417.344
            ],
            "text": "appeals"
          },
          {
            "bbox": [
              518.39118,
              409.984,
              531.89604,
              417.344
            ],
            "text": "and"
          }
        ]
      },
      {
        "bbox": [
          302.12919,
          419.552,
          531.90405,
          426.912
        ],
        "id": "pdf-017-line-066",
        "source_page": 17,
        "text": "other legal remedies in relation to, the taxes covered by the Con-",
        "words": [
          {
            "bbox": [
              302.12919,
              419.552,
              320.67234,
              426.912
            ],
            "text": "other"
          },
          {
            "bbox": [
              322.69887,
              419.552,
              339.45579,
              426.912
            ],
            "text": "legal"
          },
          {
            "bbox": [
              341.48232,
              419.552,
              374.33133,
              426.912
            ],
            "text": "remedies"
          },
          {
            "bbox": [
              376.35786,
              419.552,
              382.58964,
              426.912
            ],
            "text": "in"
          },
          {
            "bbox": [
              384.61617,
              419.552,
              411.01713,
              426.912
            ],
            "text": "relation"
          },
          {
            "bbox": [
              413.04366,
              419.552,
              422.39133,
              426.912
            ],
            "text": "to,"
          },
          {
            "bbox": [
              424.41786,
              419.552,
              435.69594,
              426.912
            ],
            "text": "the"
          },
          {
            "bbox": [
              437.72247,
              419.552,
              457.00254,
              426.912
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              459.02907,
              419.552,
              487.84905,
              426.912
            ],
            "text": "covered"
          },
          {
            "bbox": [
              489.87558,
              419.552,
              498.63051,
              426.912
            ],
            "text": "by"
          },
          {
            "bbox": [
              500.65704,
              419.552,
              511.93512,
              426.912
            ],
            "text": "the"
          },
          {
            "bbox": [
              513.96165,
              419.552,
              531.90405,
              426.912
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          429.12,
          531.88002,
          436.48
        ],
        "id": "pdf-017-line-068",
        "source_page": 17,
        "text": "vention. Such persons or authorities shall use the information",
        "words": [
          {
            "bbox": [
              302.1372,
              429.12,
              330.47658,
              436.48
            ],
            "text": "vention."
          },
          {
            "bbox": [
              334.10511,
              429.12,
              352.50408,
              436.48
            ],
            "text": "Such"
          },
          {
            "bbox": [
              356.13261,
              429.12,
              384.83244,
              436.48
            ],
            "text": "persons"
          },
          {
            "bbox": [
              388.46097,
              429.12,
              395.72604,
              436.48
            ],
            "text": "or"
          },
          {
            "bbox": [
              399.35457,
              429.12,
              436.73724,
              436.48
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              440.36577,
              429.12,
              456.68214,
              436.48
            ],
            "text": "shall"
          },
          {
            "bbox": [
              460.31067,
              429.12,
              473.0706,
              436.48
            ],
            "text": "use"
          },
          {
            "bbox": [
              476.69913,
              429.12,
              487.90512,
              436.48
            ],
            "text": "the"
          },
          {
            "bbox": [
              491.53365,
              429.12,
              531.88002,
              436.48
            ],
            "text": "information"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          438.688,
          531.87201,
          446.048
        ],
        "id": "pdf-017-line-070",
        "source_page": 17,
        "text": "only for such purposes. They may disclose the information in",
        "words": [
          {
            "bbox": [
              302.11317,
              438.688,
              316.94769,
              446.048
            ],
            "text": "only"
          },
          {
            "bbox": [
              320.56821,
              438.688,
              330.20424,
              446.048
            ],
            "text": "for"
          },
          {
            "bbox": [
              333.82476,
              438.688,
              351.03825,
              446.048
            ],
            "text": "such"
          },
          {
            "bbox": [
              354.65877,
              438.688,
              390.35133,
              446.048
            ],
            "text": "purposes."
          },
          {
            "bbox": [
              393.97185,
              438.688,
              411.32952,
              446.048
            ],
            "text": "They"
          },
          {
            "bbox": [
              414.95004,
              438.688,
              430.08093,
              446.048
            ],
            "text": "may"
          },
          {
            "bbox": [
              433.70145,
              438.688,
              463.2183,
              446.048
            ],
            "text": "disclose"
          },
          {
            "bbox": [
              466.83882,
              438.688,
              478.1169,
              446.048
            ],
            "text": "the"
          },
          {
            "bbox": [
              481.73742,
              438.688,
              522.01971,
              446.048
            ],
            "text": "information"
          },
          {
            "bbox": [
              525.64023,
              438.688,
              531.87201,
              446.048
            ],
            "text": "in"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          448.256,
          474.84882,
          455.616
        ],
        "id": "pdf-017-line-072",
        "source_page": 17,
        "text": "public court proceedings or in judicial decisions.",
        "words": [
          {
            "bbox": [
              302.10516,
              448.256,
              323.91639,
              455.616
            ],
            "text": "public"
          },
          {
            "bbox": [
              326.14317,
              448.256,
              344.68632,
              455.616
            ],
            "text": "court"
          },
          {
            "bbox": [
              346.9131,
              448.256,
              391.41666,
              455.616
            ],
            "text": "proceedings"
          },
          {
            "bbox": [
              393.64344,
              448.256,
              400.8204,
              455.616
            ],
            "text": "or"
          },
          {
            "bbox": [
              403.04718,
              448.256,
              409.27896,
              455.616
            ],
            "text": "in"
          },
          {
            "bbox": [
              411.50574,
              448.256,
              436.42485,
              455.616
            ],
            "text": "judicial"
          },
          {
            "bbox": [
              438.65163,
              448.256,
              474.84882,
              455.616
            ],
            "text": "decisions."
          }
        ]
      },
      {
        "bbox": [
          310.66785,
          491.08,
          531.90405,
          498.44
        ],
        "id": "pdf-017-line-077",
        "source_page": 17,
        "text": "(2) In no case shall the provisions of paragraph 1 be construed",
        "words": [
          {
            "bbox": [
              310.66785,
              491.08,
              319.27059,
              498.44
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              321.33717,
              491.08,
              327.86532,
              498.44
            ],
            "text": "In"
          },
          {
            "bbox": [
              329.9319,
              491.08,
              338.9832,
              498.44
            ],
            "text": "no"
          },
          {
            "bbox": [
              340.97769,
              491.08,
              357.8868,
              498.44
            ],
            "text": "case"
          },
          {
            "bbox": [
              359.95338,
              491.08,
              376.26975,
              498.44
            ],
            "text": "shall"
          },
          {
            "bbox": [
              378.33633,
              491.08,
              389.61441,
              498.44
            ],
            "text": "the"
          },
          {
            "bbox": [
              391.68099,
              491.08,
              428.31873,
              498.44
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              430.38531,
              491.08,
              437.35401,
              498.44
            ],
            "text": "of"
          },
          {
            "bbox": [
              439.42059,
              491.08,
              476.14644,
              498.44
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              478.21302,
              491.08,
              482.66658,
              498.44
            ],
            "text": "1"
          },
          {
            "bbox": [
              484.73316,
              491.08,
              493.78446,
              498.44
            ],
            "text": "be"
          },
          {
            "bbox": [
              495.85104,
              491.08,
              531.90405,
              498.44
            ],
            "text": "construed"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          500.648,
          484.30863,
          508.008
        ],
        "id": "pdf-017-line-079",
        "source_page": 17,
        "text": "as to impose on a Contracting State the obligation:",
        "words": [
          {
            "bbox": [
              302.1372,
              500.648,
              310.44357,
              508.008
            ],
            "text": "as"
          },
          {
            "bbox": [
              312.67035,
              500.648,
              319.79124,
              508.008
            ],
            "text": "to"
          },
          {
            "bbox": [
              322.01802,
              500.648,
              348.2748,
              508.008
            ],
            "text": "impose"
          },
          {
            "bbox": [
              350.42949,
              500.648,
              359.48079,
              508.008
            ],
            "text": "on"
          },
          {
            "bbox": [
              361.70757,
              500.648,
              366.00894,
              508.008
            ],
            "text": "a"
          },
          {
            "bbox": [
              368.23572,
              500.648,
              410.20812,
              508.008
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              412.4349,
              500.648,
              431.27442,
              508.008
            ],
            "text": "State"
          },
          {
            "bbox": [
              433.5012,
              500.648,
              444.77928,
              508.008
            ],
            "text": "the"
          },
          {
            "bbox": [
              447.00606,
              500.648,
              484.30863,
              508.008
            ],
            "text": "obligation:"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          514.76,
          531.864,
          522.128
        ],
        "id": "pdf-017-line-081",
        "source_page": 17,
        "text": "a) to carry out administrative measures for the supply of infor-",
        "words": [
          {
            "bbox": [
              302.11317,
              514.768,
              308.48112,
              522.128
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.8731,
              514.768,
              321.99399,
              522.128
            ],
            "text": "to"
          },
          {
            "bbox": [
              324.77346,
              514.768,
              342.71586,
              522.128
            ],
            "text": "carry"
          },
          {
            "bbox": [
              345.49533,
              514.768,
              357.06978,
              522.128
            ],
            "text": "out"
          },
          {
            "bbox": [
              359.84925,
              514.768,
              409.77558,
              522.128
            ],
            "text": "administrative"
          },
          {
            "bbox": [
              412.55505,
              514.76,
              447.41457,
              522.12
            ],
            "text": "measures"
          },
          {
            "bbox": [
              450.19404,
              514.76,
              459.83007,
              522.12
            ],
            "text": "for"
          },
          {
            "bbox": [
              462.60954,
              514.76,
              473.88762,
              522.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              476.66709,
              514.76,
              500.40873,
              522.12
            ],
            "text": "supply"
          },
          {
            "bbox": [
              503.1882,
              514.76,
              510.1569,
              522.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              512.93637,
              514.76,
              531.864,
              522.12
            ],
            "text": "infor-"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          524.328,
          531.93609,
          531.688
        ],
        "id": "pdf-017-line-083",
        "source_page": 17,
        "text": "mation at variance with the laws and administrative practice",
        "words": [
          {
            "bbox": [
              314.86509,
              524.328,
              339.34365,
              531.688
            ],
            "text": "mation"
          },
          {
            "bbox": [
              341.97894,
              524.328,
              348.80346,
              531.688
            ],
            "text": "at"
          },
          {
            "bbox": [
              351.43875,
              524.328,
              381.54834,
              531.688
            ],
            "text": "variance"
          },
          {
            "bbox": [
              384.18363,
              524.328,
              399.00213,
              531.688
            ],
            "text": "with"
          },
          {
            "bbox": [
              401.63742,
              524.328,
              412.9155,
              531.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              415.55079,
              524.328,
              431.61084,
              531.688
            ],
            "text": "laws"
          },
          {
            "bbox": [
              434.24613,
              524.328,
              447.75099,
              531.688
            ],
            "text": "and"
          },
          {
            "bbox": [
              450.38628,
              524.328,
              500.37669,
              531.688
            ],
            "text": "administrative"
          },
          {
            "bbox": [
              503.01198,
              524.328,
              531.93609,
              531.688
            ],
            "text": "practice"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          533.896,
          458.22006,
          541.256
        ],
        "id": "pdf-017-line-085",
        "source_page": 17,
        "text": "of that or of the other Contracting State;",
        "words": [
          {
            "bbox": [
              314.93718,
              533.896,
              321.90588,
              541.256
            ],
            "text": "of"
          },
          {
            "bbox": [
              324.04455,
              533.896,
              337.84578,
              541.256
            ],
            "text": "that"
          },
          {
            "bbox": [
              340.07256,
              533.896,
              347.33763,
              541.256
            ],
            "text": "or"
          },
          {
            "bbox": [
              349.56441,
              533.896,
              356.53311,
              541.256
            ],
            "text": "of"
          },
          {
            "bbox": [
              358.75989,
              533.896,
              370.03797,
              541.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              372.26475,
              533.896,
              390.8079,
              541.256
            ],
            "text": "other"
          },
          {
            "bbox": [
              393.03468,
              533.896,
              435.00708,
              541.256
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              437.15376,
              533.896,
              458.22006,
              541.256
            ],
            "text": "State;"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          548.016,
          531.85599,
          555.376
        ],
        "id": "pdf-017-line-087",
        "source_page": 17,
        "text": "b) to supply information which is not obtainable under the laws",
        "words": [
          {
            "bbox": [
              302.11317,
              548.016,
              308.92968,
              555.376
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.8731,
              548.016,
              321.99399,
              555.376
            ],
            "text": "to"
          },
          {
            "bbox": [
              324.42903,
              548.016,
              348.17067,
              555.376
            ],
            "text": "supply"
          },
          {
            "bbox": [
              350.60571,
              548.016,
              390.95208,
              555.376
            ],
            "text": "information"
          },
          {
            "bbox": [
              393.38712,
              548.016,
              414.37332,
              555.376
            ],
            "text": "which"
          },
          {
            "bbox": [
              416.80836,
              548.016,
              422.59158,
              555.376
            ],
            "text": "is"
          },
          {
            "bbox": [
              425.02662,
              548.016,
              436.60107,
              555.376
            ],
            "text": "not"
          },
          {
            "bbox": [
              439.03611,
              548.016,
              476.57097,
              555.376
            ],
            "text": "obtainable"
          },
          {
            "bbox": [
              479.00601,
              548.016,
              499.63176,
              555.376
            ],
            "text": "under"
          },
          {
            "bbox": [
              502.0668,
              548.016,
              513.34488,
              555.376
            ],
            "text": "the"
          },
          {
            "bbox": [
              515.77992,
              548.016,
              531.85599,
              555.376
            ],
            "text": "laws"
          }
        ]
      },
      {
        "bbox": [
          314.85708,
          557.584,
          531.93609,
          564.944
        ],
        "id": "pdf-017-line-089",
        "source_page": 17,
        "text": "or in the normal course of the administration of that or of the",
        "words": [
          {
            "bbox": [
              314.85708,
              557.584,
              322.12215,
              564.944
            ],
            "text": "or"
          },
          {
            "bbox": [
              324.46908,
              557.584,
              330.70086,
              564.944
            ],
            "text": "in"
          },
          {
            "bbox": [
              333.04779,
              557.584,
              344.32587,
              564.944
            ],
            "text": "the"
          },
          {
            "bbox": [
              346.6728,
              557.584,
              371.29554,
              564.944
            ],
            "text": "normal"
          },
          {
            "bbox": [
              373.64247,
              557.584,
              397.96884,
              564.944
            ],
            "text": "course"
          },
          {
            "bbox": [
              400.31577,
              557.584,
              407.28447,
              564.944
            ],
            "text": "of"
          },
          {
            "bbox": [
              409.6314,
              557.584,
              420.90948,
              564.944
            ],
            "text": "the"
          },
          {
            "bbox": [
              423.18432,
              557.584,
              473.91966,
              564.944
            ],
            "text": "administration"
          },
          {
            "bbox": [
              476.26659,
              557.584,
              483.23529,
              564.944
            ],
            "text": "of"
          },
          {
            "bbox": [
              485.58222,
              557.584,
              499.38345,
              564.944
            ],
            "text": "that"
          },
          {
            "bbox": [
              501.73038,
              557.584,
              508.99545,
              564.944
            ],
            "text": "or"
          },
          {
            "bbox": [
              511.34238,
              557.584,
              518.31108,
              564.944
            ],
            "text": "of"
          },
          {
            "bbox": [
              520.65801,
              557.584,
              531.93609,
              564.944
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          314.93718,
          567.152,
          400.89249,
          574.512
        ],
        "id": "pdf-017-line-091",
        "source_page": 17,
        "text": "other Contracting State;",
        "words": [
          {
            "bbox": [
              314.93718,
              567.152,
              333.40023,
              574.512
            ],
            "text": "other"
          },
          {
            "bbox": [
              335.62701,
              567.152,
              377.59941,
              574.512
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              379.82619,
              567.152,
              400.89249,
              574.512
            ],
            "text": "State;"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          581.272,
          531.91206,
          588.632
        ],
        "id": "pdf-017-line-093",
        "source_page": 17,
        "text": "c) to supply information which would disclose any trade, busi-",
        "words": [
          {
            "bbox": [
              302.15322,
              581.272,
              308.52117,
              588.632
            ],
            "text": "c)"
          },
          {
            "bbox": [
              314.91315,
              581.272,
              322.03404,
              588.632
            ],
            "text": "to"
          },
          {
            "bbox": [
              324.79749,
              581.272,
              348.45903,
              588.632
            ],
            "text": "supply"
          },
          {
            "bbox": [
              351.22248,
              581.272,
              391.56885,
              588.632
            ],
            "text": "information"
          },
          {
            "bbox": [
              394.3323,
              581.272,
              415.38258,
              588.632
            ],
            "text": "which"
          },
          {
            "bbox": [
              418.14603,
              581.272,
              439.78905,
              588.632
            ],
            "text": "would"
          },
          {
            "bbox": [
              442.5525,
              581.272,
              471.98925,
              588.632
            ],
            "text": "disclose"
          },
          {
            "bbox": [
              474.7527,
              581.272,
              487.51263,
              588.632
            ],
            "text": "any"
          },
          {
            "bbox": [
              490.27608,
              581.272,
              511.04601,
              588.632
            ],
            "text": "trade,"
          },
          {
            "bbox": [
              513.80946,
              581.272,
              531.91206,
              588.632
            ],
            "text": "busi-"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          590.84,
          531.88803,
          598.2
        ],
        "id": "pdf-017-line-095",
        "source_page": 17,
        "text": "ness, industrial, commercial or professional secret or trade",
        "words": [
          {
            "bbox": [
              314.91315,
              590.84,
              333.90486,
              598.2
            ],
            "text": "ness,"
          },
          {
            "bbox": [
              337.18896,
              590.84,
              371.80818,
              598.2
            ],
            "text": "industrial,"
          },
          {
            "bbox": [
              375.09228,
              590.84,
              416.76831,
              598.2
            ],
            "text": "commercial"
          },
          {
            "bbox": [
              420.05241,
              590.84,
              427.31748,
              598.2
            ],
            "text": "or"
          },
          {
            "bbox": [
              430.60158,
              590.84,
              474.20802,
              598.2
            ],
            "text": "professional"
          },
          {
            "bbox": [
              477.49212,
              590.84,
              499.51161,
              598.2
            ],
            "text": "secret"
          },
          {
            "bbox": [
              502.79571,
              590.84,
              510.06078,
              598.2
            ],
            "text": "or"
          },
          {
            "bbox": [
              513.34488,
              590.84,
              531.88803,
              598.2
            ],
            "text": "trade"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          600.408,
          531.864,
          607.768
        ],
        "id": "pdf-017-line-097",
        "source_page": 17,
        "text": "process, or information, the disclosure of which would be",
        "words": [
          {
            "bbox": [
              314.88912,
              600.408,
              345.74364,
              607.768
            ],
            "text": "process,"
          },
          {
            "bbox": [
              349.46829,
              600.408,
              356.73336,
              607.768
            ],
            "text": "or"
          },
          {
            "bbox": [
              360.45801,
              600.408,
              402.95106,
              607.768
            ],
            "text": "information,"
          },
          {
            "bbox": [
              406.67571,
              600.408,
              417.95379,
              607.768
            ],
            "text": "the"
          },
          {
            "bbox": [
              421.67844,
              600.408,
              458.31618,
              607.768
            ],
            "text": "disclosure"
          },
          {
            "bbox": [
              462.04083,
              600.408,
              469.00953,
              607.768
            ],
            "text": "of"
          },
          {
            "bbox": [
              472.73418,
              600.408,
              493.78446,
              607.768
            ],
            "text": "which"
          },
          {
            "bbox": [
              497.50911,
              600.408,
              519.15213,
              607.768
            ],
            "text": "would"
          },
          {
            "bbox": [
              522.8127,
              600.408,
              531.864,
              607.768
            ],
            "text": "be"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          609.976,
          452.73321,
          617.336
        ],
        "id": "pdf-017-line-099",
        "source_page": 17,
        "text": "contrary to public policy (ordre public).",
        "words": [
          {
            "bbox": [
              314.86509,
              609.976,
              344.38194,
              617.336
            ],
            "text": "contrary"
          },
          {
            "bbox": [
              346.60872,
              609.976,
              353.72961,
              617.336
            ],
            "text": "to"
          },
          {
            "bbox": [
              355.95639,
              609.976,
              377.76762,
              617.336
            ],
            "text": "public"
          },
          {
            "bbox": [
              379.9944,
              609.976,
              401.20488,
              617.336
            ],
            "text": "policy"
          },
          {
            "bbox": [
              403.43166,
              609.976,
              424.39383,
              617.336
            ],
            "text": "(ordre"
          },
          {
            "bbox": [
              426.62061,
              609.976,
              452.73321,
              617.336
            ],
            "text": "public)."
          }
        ]
      },
      {
        "bbox": [
          399.08223,
          637.192,
          434.95902,
          644.576
        ],
        "id": "pdf-017-line-101",
        "source_page": 17,
        "text": "Article 27",
        "words": [
          {
            "bbox": [
              399.08223,
              637.192,
              423.82512,
              644.576
            ],
            "text": "Article"
          },
          {
            "bbox": [
              426.0519,
              637.192,
              434.95902,
              644.576
            ],
            "text": "27"
          }
        ]
      },
      {
        "bbox": [
          340.70535,
          651.312,
          493.38396,
          658.696
        ],
        "id": "pdf-017-line-103",
        "source_page": 17,
        "text": "Procedural Rules for Taxation at Source",
        "words": [
          {
            "bbox": [
              340.70535,
              651.312,
              382.66974,
              658.696
            ],
            "text": "Procedural"
          },
          {
            "bbox": [
              384.89652,
              651.312,
              406.30725,
              658.696
            ],
            "text": "Rules"
          },
          {
            "bbox": [
              408.53403,
              651.312,
              419.21136,
              658.696
            ],
            "text": "for"
          },
          {
            "bbox": [
              421.43814,
              651.312,
              454.35924,
              658.696
            ],
            "text": "Taxation"
          },
          {
            "bbox": [
              456.58602,
              651.312,
              464.00328,
              658.696
            ],
            "text": "at"
          },
          {
            "bbox": [
              466.23006,
              651.312,
              493.38396,
              658.696
            ],
            "text": "Source"
          }
        ]
      },
      {
        "bbox": [
          310.68387,
          667.104,
          531.91206,
          674.464
        ],
        "id": "pdf-017-line-105",
        "source_page": 17,
        "text": "(1) In cases in which payments may be taxed at limited rates or",
        "words": [
          {
            "bbox": [
              310.68387,
              667.104,
              319.28661,
              674.464
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              321.20901,
              667.104,
              327.73716,
              674.464
            ],
            "text": "In"
          },
          {
            "bbox": [
              329.56344,
              667.104,
              350.47755,
              674.464
            ],
            "text": "cases"
          },
          {
            "bbox": [
              352.39995,
              667.104,
              358.63173,
              674.464
            ],
            "text": "in"
          },
          {
            "bbox": [
              360.55413,
              667.104,
              381.60441,
              674.464
            ],
            "text": "which"
          },
          {
            "bbox": [
              383.52681,
              667.104,
              418.69071,
              674.464
            ],
            "text": "payments"
          },
          {
            "bbox": [
              420.61311,
              667.104,
              435.744,
              674.464
            ],
            "text": "may"
          },
          {
            "bbox": [
              437.6664,
              667.104,
              446.7177,
              674.464
            ],
            "text": "be"
          },
          {
            "bbox": [
              448.6401,
              667.104,
              468.60102,
              674.464
            ],
            "text": "taxed"
          },
          {
            "bbox": [
              470.52342,
              667.104,
              477.34794,
              674.464
            ],
            "text": "at"
          },
          {
            "bbox": [
              479.27034,
              667.104,
              503.00397,
              674.464
            ],
            "text": "limited"
          },
          {
            "bbox": [
              504.92637,
              667.104,
              522.72459,
              674.464
            ],
            "text": "rates"
          },
          {
            "bbox": [
              524.64699,
              667.104,
              531.91206,
              674.464
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          676.672,
          531.92007,
          684.032
        ],
        "id": "pdf-017-line-107",
        "source_page": 17,
        "text": "not taxable in the State of source each Contracting State pro-",
        "words": [
          {
            "bbox": [
              302.14521,
              676.672,
              313.71966,
              684.032
            ],
            "text": "not"
          },
          {
            "bbox": [
              316.85157,
              676.672,
              342.87606,
              684.032
            ],
            "text": "taxable"
          },
          {
            "bbox": [
              346.00797,
              676.672,
              352.23975,
              684.032
            ],
            "text": "in"
          },
          {
            "bbox": [
              355.37166,
              676.672,
              366.64974,
              684.032
            ],
            "text": "the"
          },
          {
            "bbox": [
              369.78165,
              676.672,
              388.62117,
              684.032
            ],
            "text": "State"
          },
          {
            "bbox": [
              391.75308,
              676.672,
              398.72178,
              684.032
            ],
            "text": "of"
          },
          {
            "bbox": [
              401.85369,
              676.672,
              426.18006,
              684.032
            ],
            "text": "source"
          },
          {
            "bbox": [
              429.31197,
              676.672,
              446.66964,
              684.032
            ],
            "text": "each"
          },
          {
            "bbox": [
              449.80155,
              676.672,
              491.68584,
              684.032
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              494.81775,
              676.672,
              513.65727,
              684.032
            ],
            "text": "State"
          },
          {
            "bbox": [
              516.78918,
              676.672,
              531.92007,
              684.032
            ],
            "text": "pro-"
          }
        ]
      },
      {
        "bbox": [
          302.15322,
          686.24,
          531.88803,
          693.6
        ],
        "id": "pdf-017-line-109",
        "source_page": 17,
        "text": "vides for procedures that the payer can make the payments as",
        "words": [
          {
            "bbox": [
              302.15322,
              686.24,
              320.99274,
              693.6
            ],
            "text": "vides"
          },
          {
            "bbox": [
              323.80425,
              686.24,
              333.44028,
              693.6
            ],
            "text": "for"
          },
          {
            "bbox": [
              336.25179,
              686.24,
              376.95861,
              693.6
            ],
            "text": "procedures"
          },
          {
            "bbox": [
              379.77012,
              686.24,
              393.57135,
              693.6
            ],
            "text": "that"
          },
          {
            "bbox": [
              396.38286,
              686.24,
              407.66094,
              693.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              410.47245,
              686.24,
              430.49745,
              693.6
            ],
            "text": "payer"
          },
          {
            "bbox": [
              433.30896,
              686.24,
              446.36526,
              693.6
            ],
            "text": "can"
          },
          {
            "bbox": [
              449.17677,
              686.24,
              468.76122,
              693.6
            ],
            "text": "make"
          },
          {
            "bbox": [
              471.57273,
              686.24,
              482.79474,
              693.6
            ],
            "text": "the"
          },
          {
            "bbox": [
              485.60625,
              686.24,
              520.77015,
              693.6
            ],
            "text": "payments"
          },
          {
            "bbox": [
              523.58166,
              686.24,
              531.88803,
              693.6
            ],
            "text": "as"
          }
        ]
      },
      {
        "bbox": [
          302.12118,
          695.808,
          414.34128,
          703.168
        ],
        "id": "pdf-017-line-111",
        "source_page": 17,
        "text": "provided for in this Convention.",
        "words": [
          {
            "bbox": [
              302.12118,
              695.808,
              333.72063,
              703.168
            ],
            "text": "provided"
          },
          {
            "bbox": [
              335.94741,
              695.808,
              345.58344,
              703.168
            ],
            "text": "for"
          },
          {
            "bbox": [
              347.81022,
              695.808,
              354.042,
              703.168
            ],
            "text": "in"
          },
          {
            "bbox": [
              356.26878,
              695.808,
              368.94861,
              703.168
            ],
            "text": "this"
          },
          {
            "bbox": [
              371.17539,
              695.808,
              414.34128,
              703.168
            ],
            "text": "Convention."
          }
        ]
      },
      {
        "bbox": [
          310.63581,
          719.488,
          531.864,
          726.856
        ],
        "id": "pdf-017-line-114",
        "source_page": 17,
        "text": "(2) The competent authorities may by mutual agreement imple-",
        "words": [
          {
            "bbox": [
              310.63581,
              719.496,
              319.23855,
              726.856
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              321.0408,
              719.496,
              334.39347,
              726.856
            ],
            "text": "The"
          },
          {
            "bbox": [
              336.19572,
              719.496,
              374.77188,
              726.856
            ],
            "text": "competent"
          },
          {
            "bbox": [
              376.57413,
              719.496,
              413.88471,
              726.856
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              415.68696,
              719.488,
              430.81785,
              726.848
            ],
            "text": "may"
          },
          {
            "bbox": [
              432.6201,
              719.488,
              441.37503,
              726.848
            ],
            "text": "by"
          },
          {
            "bbox": [
              443.17728,
              719.488,
              467.51166,
              726.848
            ],
            "text": "mutual"
          },
          {
            "bbox": [
              469.31391,
              719.488,
              507.58569,
              726.848
            ],
            "text": "agreement"
          },
          {
            "bbox": [
              509.31585,
              719.488,
              531.864,
              726.848
            ],
            "text": "imple-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          729.056,
          531.864,
          736.416
        ],
        "id": "pdf-017-line-116",
        "source_page": 17,
        "text": "ment the provisions of this Article and if necessary establish",
        "words": [
          {
            "bbox": [
              302.09715,
              729.056,
              320.19975,
              736.416
            ],
            "text": "ment"
          },
          {
            "bbox": [
              324.17271,
              729.056,
              335.45079,
              736.416
            ],
            "text": "the"
          },
          {
            "bbox": [
              339.42375,
              729.056,
              376.06149,
              736.416
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              380.03445,
              729.056,
              387.00315,
              736.416
            ],
            "text": "of"
          },
          {
            "bbox": [
              390.97611,
              729.056,
              403.66395,
              736.416
            ],
            "text": "this"
          },
          {
            "bbox": [
              407.63691,
              729.056,
              430.17705,
              736.416
            ],
            "text": "Article"
          },
          {
            "bbox": [
              434.15001,
              729.056,
              447.65487,
              736.416
            ],
            "text": "and"
          },
          {
            "bbox": [
              451.62783,
              729.056,
              455.77701,
              736.416
            ],
            "text": "if"
          },
          {
            "bbox": [
              459.74997,
              729.056,
              496.09134,
              736.416
            ],
            "text": "necessary"
          },
          {
            "bbox": [
              500.0643,
              729.056,
              531.864,
              736.416
            ],
            "text": "establish"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          738.624,
          531.91206,
          745.984
        ],
        "id": "pdf-017-line-118",
        "source_page": 17,
        "text": "other procedures for the implementation of tax reductions or",
        "words": [
          {
            "bbox": [
              302.09715,
              738.624,
              320.6403,
              745.984
            ],
            "text": "other"
          },
          {
            "bbox": [
              324.5652,
              738.624,
              365.36013,
              745.984
            ],
            "text": "procedures"
          },
          {
            "bbox": [
              369.28503,
              738.624,
              378.92106,
              745.984
            ],
            "text": "for"
          },
          {
            "bbox": [
              382.84596,
              738.624,
              394.12404,
              745.984
            ],
            "text": "the"
          },
          {
            "bbox": [
              398.04894,
              738.624,
              453.17376,
              745.984
            ],
            "text": "implementation"
          },
          {
            "bbox": [
              457.09866,
              738.624,
              464.06736,
              745.984
            ],
            "text": "of"
          },
          {
            "bbox": [
              467.99226,
              738.624,
              478.96596,
              745.984
            ],
            "text": "tax"
          },
          {
            "bbox": [
              482.89086,
              738.624,
              520.72209,
              745.984
            ],
            "text": "reductions"
          },
          {
            "bbox": [
              524.64699,
              738.624,
              531.91206,
              745.984
            ],
            "text": "or"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          748.192,
          531.92808,
          755.552
        ],
        "id": "pdf-017-line-120",
        "source_page": 17,
        "text": "exemptions provided for under this Convention. The Contracting",
        "words": [
          {
            "bbox": [
              302.14521,
              748.192,
              343.77318,
              755.552
            ],
            "text": "exemptions"
          },
          {
            "bbox": [
              345.93588,
              748.192,
              377.53533,
              755.552
            ],
            "text": "provided"
          },
          {
            "bbox": [
              379.69803,
              748.192,
              389.33406,
              755.552
            ],
            "text": "for"
          },
          {
            "bbox": [
              391.49676,
              748.192,
              412.12251,
              755.552
            ],
            "text": "under"
          },
          {
            "bbox": [
              414.28521,
              748.192,
              427.04514,
              755.552
            ],
            "text": "this"
          },
          {
            "bbox": [
              429.20784,
              748.192,
              472.27761,
              755.552
            ],
            "text": "Convention."
          },
          {
            "bbox": [
              474.44031,
              748.192,
              487.79298,
              755.552
            ],
            "text": "The"
          },
          {
            "bbox": [
              489.95568,
              748.192,
              531.92808,
              755.552
            ],
            "text": "Contracting"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          757.76,
          531.92808,
          765.12
        ],
        "id": "pdf-017-line-122",
        "source_page": 17,
        "text": "State in which the items of income arise may ask for a certificate",
        "words": [
          {
            "bbox": [
              302.16123,
              757.76,
              321.00075,
              765.12
            ],
            "text": "State"
          },
          {
            "bbox": [
              323.17947,
              757.76,
              329.32314,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              331.50186,
              757.76,
              352.55214,
              765.12
            ],
            "text": "which"
          },
          {
            "bbox": [
              354.73086,
              757.76,
              366.00894,
              765.12
            ],
            "text": "the"
          },
          {
            "bbox": [
              368.18766,
              757.76,
              387.61992,
              765.12
            ],
            "text": "items"
          },
          {
            "bbox": [
              389.79864,
              757.76,
              396.76734,
              765.12
            ],
            "text": "of"
          },
          {
            "bbox": [
              398.94606,
              757.76,
              425.20284,
              765.12
            ],
            "text": "income"
          },
          {
            "bbox": [
              427.38156,
              757.76,
              444.43485,
              765.12
            ],
            "text": "arise"
          },
          {
            "bbox": [
              446.53347,
              757.76,
              461.66436,
              765.12
            ],
            "text": "may"
          },
          {
            "bbox": [
              463.84308,
              757.76,
              476.30664,
              765.12
            ],
            "text": "ask"
          },
          {
            "bbox": [
              478.48536,
              757.76,
              488.12139,
              765.12
            ],
            "text": "for"
          },
          {
            "bbox": [
              490.30011,
              757.76,
              494.60148,
              765.12
            ],
            "text": "a"
          },
          {
            "bbox": [
              496.7802,
              757.76,
              531.92808,
              765.12
            ],
            "text": "certificate"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          767.328,
          531.91206,
          774.688
        ],
        "id": "pdf-017-line-124",
        "source_page": 17,
        "text": "by the competent authority on the residence in the other Con-",
        "words": [
          {
            "bbox": [
              302.16123,
              767.328,
              310.91616,
              774.688
            ],
            "text": "by"
          },
          {
            "bbox": [
              314.00001,
              767.328,
              325.27809,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              328.27383,
              767.328,
              366.84999,
              774.688
            ],
            "text": "competent"
          },
          {
            "bbox": [
              369.93384,
              767.328,
              401.23692,
              774.688
            ],
            "text": "authority"
          },
          {
            "bbox": [
              404.32077,
              767.328,
              413.37207,
              774.688
            ],
            "text": "on"
          },
          {
            "bbox": [
              416.45592,
              767.328,
              427.734,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              430.81785,
              767.328,
              465.58125,
              774.688
            ],
            "text": "residence"
          },
          {
            "bbox": [
              468.6651,
              767.328,
              474.89688,
              774.688
            ],
            "text": "in"
          },
          {
            "bbox": [
              477.98073,
              767.328,
              489.25881,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              492.34266,
              767.328,
              510.88581,
              774.688
            ],
            "text": "other"
          },
          {
            "bbox": [
              513.96966,
              767.328,
              531.91206,
              774.688
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          302.14521,
          776.896,
          352.49607,
          784.256
        ],
        "id": "pdf-017-line-126",
        "source_page": 17,
        "text": "tracting State.",
        "words": [
          {
            "bbox": [
              302.14521,
              776.896,
              329.2911,
              784.256
            ],
            "text": "tracting"
          },
          {
            "bbox": [
              331.51788,
              776.896,
              352.49607,
              784.256
            ],
            "text": "State."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          79.856,
          535.47382,
          87.216
        ],
        "id": "pdf-018-line-004",
        "source_page": 18,
        "text": "(3) Any refund applications must be submitted by the end of",
        "words": [
          {
            "bbox": [
              314.60625,
              79.856,
              323.18751,
              87.216
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              326.13582,
              79.856,
              339.75078,
              87.216
            ],
            "text": "Any"
          },
          {
            "bbox": [
              342.69909,
              79.856,
              365.63838,
              87.216
            ],
            "text": "refund"
          },
          {
            "bbox": [
              368.58669,
              79.856,
              411.79661,
              87.216
            ],
            "text": "applications"
          },
          {
            "bbox": [
              414.74492,
              79.856,
              432.51468,
              87.216
            ],
            "text": "must"
          },
          {
            "bbox": [
              435.47098,
              79.856,
              444.49968,
              87.216
            ],
            "text": "be"
          },
          {
            "bbox": [
              447.44799,
              79.856,
              483.27515,
              87.216
            ],
            "text": "submitted"
          },
          {
            "bbox": [
              486.22346,
              79.856,
              494.95653,
              87.216
            ],
            "text": "by"
          },
          {
            "bbox": [
              497.90484,
              79.856,
              509.15476,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              512.10307,
              79.856,
              525.57421,
              87.216
            ],
            "text": "end"
          },
          {
            "bbox": [
              528.52252,
              79.856,
              535.47382,
              87.216
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.0969,
          89.424,
          535.49779,
          96.784
        ],
        "id": "pdf-018-line-006",
        "source_page": 18,
        "text": "the fourth year following the calendar year in which the withhold-",
        "words": [
          {
            "bbox": [
              306.0969,
              89.424,
              317.34682,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              319.42422,
              89.424,
              340.4539,
              96.784
            ],
            "text": "fourth"
          },
          {
            "bbox": [
              342.5313,
              89.424,
              357.76823,
              96.784
            ],
            "text": "year"
          },
          {
            "bbox": [
              359.84563,
              89.424,
              391.78965,
              96.784
            ],
            "text": "following"
          },
          {
            "bbox": [
              393.86705,
              89.424,
              405.11697,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              407.19437,
              89.424,
              437.97185,
              96.784
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              440.04126,
              89.424,
              455.27819,
              96.784
            ],
            "text": "year"
          },
          {
            "bbox": [
              457.35559,
              89.424,
              463.57181,
              96.784
            ],
            "text": "in"
          },
          {
            "bbox": [
              465.64921,
              89.424,
              486.65492,
              96.784
            ],
            "text": "which"
          },
          {
            "bbox": [
              488.73232,
              89.424,
              499.98224,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              502.05964,
              89.424,
              535.49779,
              96.784
            ],
            "text": "withhold-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          98.992,
          535.4898,
          106.352
        ],
        "id": "pdf-018-line-008",
        "source_page": 18,
        "text": "ing tax was applied to the dividends, interest, royalties or other",
        "words": [
          {
            "bbox": [
              306.12087,
              98.992,
              316.92335,
              106.352
            ],
            "text": "ing"
          },
          {
            "bbox": [
              319.6799,
              98.992,
              330.61821,
              106.352
            ],
            "text": "tax"
          },
          {
            "bbox": [
              333.37476,
              98.992,
              347.71681,
              106.352
            ],
            "text": "was"
          },
          {
            "bbox": [
              350.47336,
              98.992,
              376.81639,
              106.352
            ],
            "text": "applied"
          },
          {
            "bbox": [
              379.57294,
              98.992,
              386.67605,
              106.352
            ],
            "text": "to"
          },
          {
            "bbox": [
              389.4326,
              98.992,
              400.68252,
              106.352
            ],
            "text": "the"
          },
          {
            "bbox": [
              403.43907,
              98.992,
              440.14513,
              106.352
            ],
            "text": "dividends,"
          },
          {
            "bbox": [
              442.90168,
              98.992,
              471.59377,
              106.352
            ],
            "text": "interest,"
          },
          {
            "bbox": [
              474.35032,
              98.992,
              504.23292,
              106.352
            ],
            "text": "royalties"
          },
          {
            "bbox": [
              506.98947,
              98.992,
              514.2364,
              106.352
            ],
            "text": "or"
          },
          {
            "bbox": [
              516.99295,
              98.992,
              535.4898,
              106.352
            ],
            "text": "other"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          108.56,
          365.31878,
          115.92
        ],
        "id": "pdf-018-line-010",
        "source_page": 18,
        "text": "items of income.",
        "words": [
          {
            "bbox": [
              306.11288,
              108.56,
              325.50461,
              115.92
            ],
            "text": "items"
          },
          {
            "bbox": [
              327.72583,
              108.56,
              334.67713,
              115.92
            ],
            "text": "of"
          },
          {
            "bbox": [
              336.89835,
              108.56,
              365.31878,
              115.92
            ],
            "text": "income."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          130.368,
          438.69894,
          137.752
        ],
        "id": "pdf-018-line-012",
        "source_page": 18,
        "text": "Article 28",
        "words": [
          {
            "bbox": [
              402.90374,
              130.368,
              427.59284,
              137.752
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              130.368,
              438.69894,
              137.752
            ],
            "text": "28"
          }
        ]
      },
      {
        "bbox": [
          331.8247,
          144.056,
          509.78597,
          151.44
        ],
        "id": "pdf-018-line-014",
        "source_page": 18,
        "text": "Application of the Convention in Special Cases",
        "words": [
          {
            "bbox": [
              331.8247,
              144.056,
              374.85085,
              151.44
            ],
            "text": "Application"
          },
          {
            "bbox": [
              377.07207,
              144.056,
              384.60664,
              151.44
            ],
            "text": "of"
          },
          {
            "bbox": [
              386.82786,
              144.056,
              398.96467,
              151.44
            ],
            "text": "the"
          },
          {
            "bbox": [
              401.18589,
              144.056,
              444.69943,
              151.44
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              446.92065,
              144.056,
              453.72014,
              151.44
            ],
            "text": "in"
          },
          {
            "bbox": [
              455.94136,
              144.056,
              483.89038,
              151.44
            ],
            "text": "Special"
          },
          {
            "bbox": [
              486.1116,
              144.056,
              509.78597,
              151.44
            ],
            "text": "Cases"
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          159.408,
          535.48181,
          166.768
        ],
        "id": "pdf-018-line-016",
        "source_page": 18,
        "text": "(1) This Convention shall not be interpreted to mean that a",
        "words": [
          {
            "bbox": [
              314.60625,
              159.408,
              323.18751,
              166.768
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              326.77502,
              159.408,
              341.5725,
              166.768
            ],
            "text": "This"
          },
          {
            "bbox": [
              345.16001,
              159.408,
              386.00489,
              166.768
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              389.5924,
              159.408,
              405.86803,
              166.768
            ],
            "text": "shall"
          },
          {
            "bbox": [
              409.45554,
              159.408,
              421.00109,
              166.768
            ],
            "text": "not"
          },
          {
            "bbox": [
              424.5886,
              159.408,
              433.6173,
              166.768
            ],
            "text": "be"
          },
          {
            "bbox": [
              437.2128,
              159.408,
              476.13209,
              166.768
            ],
            "text": "interpreted"
          },
          {
            "bbox": [
              479.7196,
              159.408,
              486.82271,
              166.768
            ],
            "text": "to"
          },
          {
            "bbox": [
              490.41022,
              159.408,
              510.24939,
              166.768
            ],
            "text": "mean"
          },
          {
            "bbox": [
              513.8369,
              159.408,
              527.60367,
              166.768
            ],
            "text": "that"
          },
          {
            "bbox": [
              531.19118,
              159.408,
              535.48181,
              166.768
            ],
            "text": "a"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          168.976,
          535.48181,
          176.336
        ],
        "id": "pdf-018-line-018",
        "source_page": 18,
        "text": "Contracting State is prevented from applying its domestic legal",
        "words": [
          {
            "bbox": [
              306.10489,
              168.976,
              347.98847,
              176.336
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              350.761,
              168.976,
              369.55348,
              176.336
            ],
            "text": "State"
          },
          {
            "bbox": [
              372.32601,
              168.976,
              378.09479,
              176.336
            ],
            "text": "is"
          },
          {
            "bbox": [
              380.86732,
              168.976,
              416.83031,
              176.336
            ],
            "text": "prevented"
          },
          {
            "bbox": [
              419.60284,
              168.976,
              436.03028,
              176.336
            ],
            "text": "from"
          },
          {
            "bbox": [
              438.80281,
              168.976,
              469.15682,
              176.336
            ],
            "text": "applying"
          },
          {
            "bbox": [
              471.92935,
              168.976,
              480.21498,
              176.336
            ],
            "text": "its"
          },
          {
            "bbox": [
              482.98751,
              168.976,
              515.9942,
              176.336
            ],
            "text": "domestic"
          },
          {
            "bbox": [
              518.76673,
              168.976,
              535.48181,
              176.336
            ],
            "text": "legal"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          178.544,
          523.04937,
          185.904
        ],
        "id": "pdf-018-line-020",
        "source_page": 18,
        "text": "provisions on the prevention of tax evasion or tax avoidance.",
        "words": [
          {
            "bbox": [
              306.10489,
              178.544,
              342.65115,
              185.904
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              344.88036,
              178.544,
              353.90906,
              185.904
            ],
            "text": "on"
          },
          {
            "bbox": [
              356.13028,
              178.544,
              367.3802,
              185.904
            ],
            "text": "the"
          },
          {
            "bbox": [
              369.60142,
              178.544,
              407.33819,
              185.904
            ],
            "text": "prevention"
          },
          {
            "bbox": [
              409.55941,
              178.544,
              416.51071,
              185.904
            ],
            "text": "of"
          },
          {
            "bbox": [
              418.73193,
              178.544,
              429.67823,
              185.904
            ],
            "text": "tax"
          },
          {
            "bbox": [
              431.89945,
              178.544,
              459.27319,
              185.904
            ],
            "text": "evasion"
          },
          {
            "bbox": [
              461.49441,
              178.544,
              468.74134,
              185.904
            ],
            "text": "or"
          },
          {
            "bbox": [
              470.96256,
              178.544,
              481.90886,
              185.904
            ],
            "text": "tax"
          },
          {
            "bbox": [
              484.13008,
              178.544,
              523.04937,
              185.904
            ],
            "text": "avoidance."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          201.8,
          535.4898,
          209.16
        ],
        "id": "pdf-018-line-023",
        "source_page": 18,
        "text": "(2) If the provisions of paragraph 1 result in double taxation,",
        "words": [
          {
            "bbox": [
              314.60625,
              201.8,
              323.18751,
              209.16
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.26366,
              201.8,
              330.69811,
              209.16
            ],
            "text": "If"
          },
          {
            "bbox": [
              333.77426,
              201.8,
              345.02418,
              209.16
            ],
            "text": "the"
          },
          {
            "bbox": [
              348.10033,
              201.8,
              384.6386,
              209.16
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              387.71475,
              201.8,
              394.66605,
              209.16
            ],
            "text": "of"
          },
          {
            "bbox": [
              397.7422,
              201.8,
              434.44027,
              209.16
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              437.51642,
              201.8,
              441.95886,
              209.16
            ],
            "text": "1"
          },
          {
            "bbox": [
              445.03501,
              201.8,
              464.71438,
              209.16
            ],
            "text": "result"
          },
          {
            "bbox": [
              467.79053,
              201.8,
              474.00675,
              209.16
            ],
            "text": "in"
          },
          {
            "bbox": [
              477.0829,
              201.8,
              501.63617,
              209.16
            ],
            "text": "double"
          },
          {
            "bbox": [
              504.71232,
              201.8,
              535.4898,
              209.16
            ],
            "text": "taxation,"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          211.368,
          535.48181,
          218.728
        ],
        "id": "pdf-018-line-025",
        "source_page": 18,
        "text": "the competent authorities shall consult each other pursuant to",
        "words": [
          {
            "bbox": [
              306.11288,
              211.368,
              317.3628,
              218.728
            ],
            "text": "the"
          },
          {
            "bbox": [
              320.5588,
              211.368,
              359.04663,
              218.728
            ],
            "text": "competent"
          },
          {
            "bbox": [
              362.24263,
              211.368,
              399.53995,
              218.728
            ],
            "text": "authorities"
          },
          {
            "bbox": [
              402.73595,
              211.368,
              419.01158,
              218.728
            ],
            "text": "shall"
          },
          {
            "bbox": [
              422.20758,
              211.368,
              448.25498,
              218.728
            ],
            "text": "consult"
          },
          {
            "bbox": [
              451.45098,
              211.368,
              468.76531,
              218.728
            ],
            "text": "each"
          },
          {
            "bbox": [
              471.96131,
              211.368,
              490.45816,
              218.728
            ],
            "text": "other"
          },
          {
            "bbox": [
              493.65416,
              211.368,
              525.1827,
              218.728
            ],
            "text": "pursuant"
          },
          {
            "bbox": [
              528.3787,
              211.368,
              535.48181,
              218.728
            ],
            "text": "to"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          220.936,
          513.72504,
          228.296
        ],
        "id": "pdf-018-line-027",
        "source_page": 18,
        "text": "paragraph 3 of Article 25 on how to avoid double taxation.",
        "words": [
          {
            "bbox": [
              306.10489,
              220.936,
              342.80296,
              228.296
            ],
            "text": "paragraph"
          },
          {
            "bbox": [
              345.02418,
              220.936,
              349.46662,
              228.296
            ],
            "text": "3"
          },
          {
            "bbox": [
              351.68784,
              220.936,
              358.63914,
              228.296
            ],
            "text": "of"
          },
          {
            "bbox": [
              360.86036,
              220.936,
              383.34422,
              228.296
            ],
            "text": "Article"
          },
          {
            "bbox": [
              385.57343,
              220.936,
              394.45831,
              228.296
            ],
            "text": "25"
          },
          {
            "bbox": [
              396.67953,
              220.936,
              405.70823,
              228.296
            ],
            "text": "on"
          },
          {
            "bbox": [
              407.92945,
              220.936,
              423.01457,
              228.296
            ],
            "text": "how"
          },
          {
            "bbox": [
              425.23579,
              220.936,
              432.3389,
              228.296
            ],
            "text": "to"
          },
          {
            "bbox": [
              434.56012,
              220.936,
              453.94386,
              228.296
            ],
            "text": "avoid"
          },
          {
            "bbox": [
              456.16508,
              220.936,
              480.73433,
              228.296
            ],
            "text": "double"
          },
          {
            "bbox": [
              482.95555,
              220.936,
              513.72504,
              228.296
            ],
            "text": "taxation."
          }
        ]
      },
      {
        "bbox": [
          402.89575,
          250.304,
          438.69095,
          257.688
        ],
        "id": "pdf-018-line-029",
        "source_page": 18,
        "text": "Article 29",
        "words": [
          {
            "bbox": [
              402.89575,
              250.304,
              427.58485,
              257.688
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.80607,
              250.304,
              438.69095,
              257.688
            ],
            "text": "29"
          }
        ]
      },
      {
        "bbox": [
          376.28905,
          263.992,
          465.30564,
          271.376
        ],
        "id": "pdf-018-line-032",
        "source_page": 18,
        "text": "Members of Diplomatic",
        "words": [
          {
            "bbox": [
              376.28905,
              263.992,
              412.22807,
              271.376
            ],
            "text": "Members"
          },
          {
            "bbox": [
              414.44929,
              263.992,
              421.99185,
              271.376
            ],
            "text": "of"
          },
          {
            "bbox": [
              424.21307,
              263.992,
              465.30564,
              271.376
            ],
            "text": "Diplomatic"
          }
        ]
      },
      {
        "bbox": [
          365.47059,
          273.56,
          476.13209,
          280.944
        ],
        "id": "pdf-018-line-034",
        "source_page": 18,
        "text": "Missions and Consular Posts",
        "words": [
          {
            "bbox": [
              365.47059,
              273.56,
              399.33221,
              280.944
            ],
            "text": "Missions"
          },
          {
            "bbox": [
              401.55343,
              273.56,
              415.75965,
              280.944
            ],
            "text": "and"
          },
          {
            "bbox": [
              417.98087,
              273.56,
              452.30591,
              280.944
            ],
            "text": "Consular"
          },
          {
            "bbox": [
              454.52713,
              273.56,
              476.13209,
              280.944
            ],
            "text": "Posts"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          288.912,
          535.49779,
          296.272
        ],
        "id": "pdf-018-line-036",
        "source_page": 18,
        "text": "Nothing in this Convention shall affect the fiscal privileges of",
        "words": [
          {
            "bbox": [
              314.61424,
              288.912,
              342.72306,
              296.272
            ],
            "text": "Nothing"
          },
          {
            "bbox": [
              345.61544,
              288.912,
              351.83166,
              296.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              354.72404,
              288.912,
              367.45211,
              296.272
            ],
            "text": "this"
          },
          {
            "bbox": [
              370.34449,
              288.912,
              411.18937,
              296.272
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              414.08175,
              288.912,
              430.35738,
              296.272
            ],
            "text": "shall"
          },
          {
            "bbox": [
              433.24976,
              288.912,
              453.36059,
              296.272
            ],
            "text": "affect"
          },
          {
            "bbox": [
              456.25297,
              288.912,
              467.50289,
              296.272
            ],
            "text": "the"
          },
          {
            "bbox": [
              470.39527,
              288.912,
              488.88413,
              296.272
            ],
            "text": "fiscal"
          },
          {
            "bbox": [
              491.77651,
              288.912,
              525.65411,
              296.272
            ],
            "text": "privileges"
          },
          {
            "bbox": [
              528.54649,
              288.912,
              535.49779,
              296.272
            ],
            "text": "of"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          298.48,
          535.49779,
          305.84
        ],
        "id": "pdf-018-line-038",
        "source_page": 18,
        "text": "members of diplomatic missions or consular officers under the",
        "words": [
          {
            "bbox": [
              306.12087,
              298.48,
              339.72681,
              305.84
            ],
            "text": "members"
          },
          {
            "bbox": [
              342.75502,
              298.48,
              349.70632,
              305.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              352.74252,
              298.48,
              390.03984,
              305.84
            ],
            "text": "diplomatic"
          },
          {
            "bbox": [
              393.07604,
              298.48,
              424.45277,
              305.84
            ],
            "text": "missions"
          },
          {
            "bbox": [
              427.48897,
              298.48,
              434.7359,
              305.84
            ],
            "text": "or"
          },
          {
            "bbox": [
              437.7721,
              298.48,
              468.23797,
              305.84
            ],
            "text": "consular"
          },
          {
            "bbox": [
              471.27417,
              298.48,
              497.60122,
              305.84
            ],
            "text": "officers"
          },
          {
            "bbox": [
              500.63742,
              298.48,
              521.21167,
              305.84
            ],
            "text": "under"
          },
          {
            "bbox": [
              524.24787,
              298.48,
              535.49779,
              305.84
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          308.048,
          535.48181,
          315.408
        ],
        "id": "pdf-018-line-040",
        "source_page": 18,
        "text": "general rules of international law or under the provisions of spe-",
        "words": [
          {
            "bbox": [
              306.12087,
              308.048,
              332.45591,
              315.408
            ],
            "text": "general"
          },
          {
            "bbox": [
              334.88487,
              308.048,
              352.0394,
              315.408
            ],
            "text": "rules"
          },
          {
            "bbox": [
              354.46836,
              308.048,
              361.41966,
              315.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              363.84862,
              308.048,
              407.6498,
              315.408
            ],
            "text": "international"
          },
          {
            "bbox": [
              410.07876,
              308.048,
              422.19959,
              315.408
            ],
            "text": "law"
          },
          {
            "bbox": [
              424.62855,
              308.048,
              431.87548,
              315.408
            ],
            "text": "or"
          },
          {
            "bbox": [
              434.30444,
              308.048,
              454.87869,
              315.408
            ],
            "text": "under"
          },
          {
            "bbox": [
              457.30765,
              308.048,
              468.56556,
              315.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              470.99452,
              308.048,
              507.54078,
              315.408
            ],
            "text": "provisions"
          },
          {
            "bbox": [
              509.96974,
              308.048,
              516.92104,
              315.408
            ],
            "text": "of"
          },
          {
            "bbox": [
              519.35,
              308.048,
              535.48181,
              315.408
            ],
            "text": "spe-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          317.616,
          364.86335,
          324.976
        ],
        "id": "pdf-018-line-042",
        "source_page": 18,
        "text": "cial agreements.",
        "words": [
          {
            "bbox": [
              306.10489,
              317.616,
              318.23371,
              324.976
            ],
            "text": "cial"
          },
          {
            "bbox": [
              320.45493,
              317.616,
              364.86335,
              324.976
            ],
            "text": "agreements."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          347.992,
          438.69894,
          355.376
        ],
        "id": "pdf-018-line-044",
        "source_page": 18,
        "text": "Article 30",
        "words": [
          {
            "bbox": [
              402.90374,
              347.992,
              427.59284,
              355.376
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              347.992,
              438.69894,
              355.376
            ],
            "text": "30"
          }
        ]
      },
      {
        "bbox": [
          404.5337,
          361.68,
          437.07697,
          369.064
        ],
        "id": "pdf-018-line-046",
        "source_page": 18,
        "text": "Protocol",
        "words": [
          {
            "bbox": [
              404.5337,
              361.68,
              437.07697,
              369.064
            ],
            "text": "Protocol"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          377.032,
          535.49779,
          384.392
        ],
        "id": "pdf-018-line-048",
        "source_page": 18,
        "text": "The attached Protocol shall be an integral part of this Con-",
        "words": [
          {
            "bbox": [
              314.61424,
              377.032,
              327.93357,
              384.392
            ],
            "text": "The"
          },
          {
            "bbox": [
              331.32133,
              377.032,
              362.69007,
              384.392
            ],
            "text": "attached"
          },
          {
            "bbox": [
              366.07783,
              377.032,
              396.25606,
              384.392
            ],
            "text": "Protocol"
          },
          {
            "bbox": [
              399.64382,
              377.032,
              415.91945,
              384.392
            ],
            "text": "shall"
          },
          {
            "bbox": [
              419.30721,
              377.032,
              428.33591,
              384.392
            ],
            "text": "be"
          },
          {
            "bbox": [
              431.72367,
              377.032,
              440.45674,
              384.392
            ],
            "text": "an"
          },
          {
            "bbox": [
              443.8445,
              377.032,
              470.17954,
              384.392
            ],
            "text": "integral"
          },
          {
            "bbox": [
              473.5673,
              377.032,
              487.74955,
              384.392
            ],
            "text": "part"
          },
          {
            "bbox": [
              491.13731,
              377.032,
              498.08861,
              384.392
            ],
            "text": "of"
          },
          {
            "bbox": [
              501.47637,
              377.032,
              514.20444,
              384.392
            ],
            "text": "this"
          },
          {
            "bbox": [
              517.5922,
              377.032,
              535.49779,
              384.392
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          386.6,
          334.38949,
          393.96
        ],
        "id": "pdf-018-line-049",
        "source_page": 18,
        "text": "vention.",
        "words": [
          {
            "bbox": [
              306.12087,
              386.6,
              334.38949,
              393.96
            ],
            "text": "vention."
          }
        ]
      },
      {
        "bbox": [
          402.91173,
          405.408,
          438.69894,
          412.792
        ],
        "id": "pdf-018-line-051",
        "source_page": 18,
        "text": "Article 31",
        "words": [
          {
            "bbox": [
              402.91173,
              405.408,
              427.60083,
              412.792
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.82205,
              405.408,
              438.69894,
              412.792
            ],
            "text": "31"
          }
        ]
      },
      {
        "bbox": [
          390.3914,
          419.096,
          451.21128,
          426.48
        ],
        "id": "pdf-018-line-053",
        "source_page": 18,
        "text": "Entry into Force",
        "words": [
          {
            "bbox": [
              390.3914,
              419.096,
              410.37439,
              426.48
            ],
            "text": "Entry"
          },
          {
            "bbox": [
              412.59561,
              419.096,
              427.08947,
              426.48
            ],
            "text": "into"
          },
          {
            "bbox": [
              429.31069,
              419.096,
              451.21128,
              426.48
            ],
            "text": "Force"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          434.448,
          535.48181,
          441.808
        ],
        "id": "pdf-018-line-055",
        "source_page": 18,
        "text": "(1) This Convention shall be ratified; the instruments of ratifica-",
        "words": [
          {
            "bbox": [
              314.61424,
              434.448,
              323.1955,
              441.808
            ],
            "text": "(1)"
          },
          {
            "bbox": [
              325.14506,
              434.448,
              339.94254,
              441.808
            ],
            "text": "This"
          },
          {
            "bbox": [
              341.8921,
              434.448,
              382.73698,
              441.808
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              384.68654,
              434.448,
              400.96217,
              441.808
            ],
            "text": "shall"
          },
          {
            "bbox": [
              402.91173,
              434.448,
              411.94043,
              441.808
            ],
            "text": "be"
          },
          {
            "bbox": [
              413.88999,
              434.448,
              440.52066,
              441.808
            ],
            "text": "ratified;"
          },
          {
            "bbox": [
              442.47022,
              434.448,
              453.72014,
              441.808
            ],
            "text": "the"
          },
          {
            "bbox": [
              455.6697,
              434.448,
              497.56127,
              441.808
            ],
            "text": "instruments"
          },
          {
            "bbox": [
              499.51083,
              434.448,
              506.46213,
              441.808
            ],
            "text": "of"
          },
          {
            "bbox": [
              508.41169,
              434.448,
              535.48181,
              441.808
            ],
            "text": "ratifica-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          444.016,
          466.08866,
          451.376
        ],
        "id": "pdf-018-line-057",
        "source_page": 18,
        "text": "tion shall be exchanged as soon as possible.",
        "words": [
          {
            "bbox": [
              306.10489,
              444.016,
              319.42422,
              451.376
            ],
            "text": "tion"
          },
          {
            "bbox": [
              321.64544,
              444.016,
              337.92107,
              451.376
            ],
            "text": "shall"
          },
          {
            "bbox": [
              340.14229,
              444.016,
              349.17099,
              451.376
            ],
            "text": "be"
          },
          {
            "bbox": [
              351.39221,
              444.016,
              390.91075,
              451.376
            ],
            "text": "exchanged"
          },
          {
            "bbox": [
              393.13197,
              444.016,
              401.4176,
              451.376
            ],
            "text": "as"
          },
          {
            "bbox": [
              403.63882,
              444.016,
              421.24878,
              451.376
            ],
            "text": "soon"
          },
          {
            "bbox": [
              423.47,
              444.016,
              431.75563,
              451.376
            ],
            "text": "as"
          },
          {
            "bbox": [
              433.97685,
              444.016,
              466.08866,
              451.376
            ],
            "text": "possible."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          457.696,
          535.50578,
          465.064
        ],
        "id": "pdf-018-line-059",
        "source_page": 18,
        "text": "(2) This Convention shall enter into force on the day of the",
        "words": [
          {
            "bbox": [
              314.60625,
              457.704,
              323.18751,
              465.064
            ],
            "text": "(2)"
          },
          {
            "bbox": [
              326.75105,
              457.696,
              341.54853,
              465.056
            ],
            "text": "This"
          },
          {
            "bbox": [
              345.11207,
              457.696,
              385.95695,
              465.056
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              389.52049,
              457.696,
              405.79612,
              465.056
            ],
            "text": "shall"
          },
          {
            "bbox": [
              409.35966,
              457.696,
              427.56088,
              465.056
            ],
            "text": "enter"
          },
          {
            "bbox": [
              431.12442,
              457.696,
              444.44375,
              465.056
            ],
            "text": "into"
          },
          {
            "bbox": [
              447.99131,
              457.696,
              466.18454,
              465.056
            ],
            "text": "force"
          },
          {
            "bbox": [
              469.74808,
              457.696,
              478.77678,
              465.056
            ],
            "text": "on"
          },
          {
            "bbox": [
              482.34032,
              457.696,
              493.59024,
              465.056
            ],
            "text": "the"
          },
          {
            "bbox": [
              497.15378,
              457.696,
              510.17748,
              465.056
            ],
            "text": "day"
          },
          {
            "bbox": [
              513.74102,
              457.696,
              520.69232,
              465.056
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.25586,
              457.696,
              535.50578,
              465.056
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.12886,
          467.264,
          535.48181,
          474.624
        ],
        "id": "pdf-018-line-061",
        "source_page": 18,
        "text": "exchange of the instruments of ratification and shall have effect",
        "words": [
          {
            "bbox": [
              306.12886,
              467.264,
              340.90134,
              474.624
            ],
            "text": "exchange"
          },
          {
            "bbox": [
              343.49809,
              467.264,
              350.43341,
              474.624
            ],
            "text": "of"
          },
          {
            "bbox": [
              353.03016,
              467.264,
              364.28008,
              474.624
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.87683,
              467.264,
              408.7684,
              474.624
            ],
            "text": "instruments"
          },
          {
            "bbox": [
              411.36515,
              467.264,
              418.31645,
              474.624
            ],
            "text": "of"
          },
          {
            "bbox": [
              420.9132,
              467.264,
              458.19454,
              474.624
            ],
            "text": "ratification"
          },
          {
            "bbox": [
              460.80727,
              467.264,
              474.27841,
              474.624
            ],
            "text": "and"
          },
          {
            "bbox": [
              476.87516,
              467.264,
              493.15079,
              474.624
            ],
            "text": "shall"
          },
          {
            "bbox": [
              495.74754,
              467.264,
              512.76624,
              474.624
            ],
            "text": "have"
          },
          {
            "bbox": [
              515.36299,
              467.264,
              535.48181,
              474.624
            ],
            "text": "effect"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          476.832,
          402.16067,
          484.192
        ],
        "id": "pdf-018-line-063",
        "source_page": 18,
        "text": "in both Contracting States:",
        "words": [
          {
            "bbox": [
              306.10489,
              476.832,
              312.32111,
              484.192
            ],
            "text": "in"
          },
          {
            "bbox": [
              314.54233,
              476.832,
              330.82595,
              484.192
            ],
            "text": "both"
          },
          {
            "bbox": [
              333.04717,
              476.832,
              374.93075,
              484.192
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              377.15197,
              476.832,
              402.16067,
              484.192
            ],
            "text": "States:"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          490.52,
          535.48181,
          497.88
        ],
        "id": "pdf-018-line-065",
        "source_page": 18,
        "text": "a) in the case of taxes withheld at source, in respect of amounts",
        "words": [
          {
            "bbox": [
              306.11288,
              490.52,
              312.47292,
              497.88
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              490.52,
              325.07315,
              497.88
            ],
            "text": "in"
          },
          {
            "bbox": [
              327.04668,
              490.52,
              338.2966,
              497.88
            ],
            "text": "the"
          },
          {
            "bbox": [
              340.27013,
              490.52,
              357.13702,
              497.88
            ],
            "text": "case"
          },
          {
            "bbox": [
              359.11055,
              490.52,
              366.06185,
              497.88
            ],
            "text": "of"
          },
          {
            "bbox": [
              368.04337,
              490.52,
              387.2753,
              497.88
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              389.24883,
              490.52,
              419.28324,
              497.88
            ],
            "text": "withheld"
          },
          {
            "bbox": [
              421.25677,
              490.52,
              428.06425,
              497.88
            ],
            "text": "at"
          },
          {
            "bbox": [
              430.03778,
              490.52,
              456.52463,
              497.88
            ],
            "text": "source,"
          },
          {
            "bbox": [
              458.49816,
              490.52,
              464.71438,
              497.88
            ],
            "text": "in"
          },
          {
            "bbox": [
              466.68791,
              490.52,
              493.49436,
              497.88
            ],
            "text": "respect"
          },
          {
            "bbox": [
              495.46789,
              490.52,
              502.41919,
              497.88
            ],
            "text": "of"
          },
          {
            "bbox": [
              504.39272,
              490.52,
              535.48181,
              497.88
            ],
            "text": "amounts"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          500.088,
          535.48181,
          507.448
        ],
        "id": "pdf-018-line-067",
        "source_page": 18,
        "text": "paid on or after the first day of January of the calendar year",
        "words": [
          {
            "bbox": [
              318.84894,
              500.088,
              334.38949,
              507.448
            ],
            "text": "paid"
          },
          {
            "bbox": [
              337.02619,
              500.088,
              346.05489,
              507.448
            ],
            "text": "on"
          },
          {
            "bbox": [
              348.69159,
              500.088,
              355.93852,
              507.448
            ],
            "text": "or"
          },
          {
            "bbox": [
              358.57522,
              500.088,
              374.69904,
              507.448
            ],
            "text": "after"
          },
          {
            "bbox": [
              377.33574,
              500.088,
              388.60164,
              507.448
            ],
            "text": "the"
          },
          {
            "bbox": [
              391.23834,
              500.088,
              404.54968,
              507.448
            ],
            "text": "first"
          },
          {
            "bbox": [
              407.18638,
              500.088,
              420.21008,
              507.448
            ],
            "text": "day"
          },
          {
            "bbox": [
              422.84678,
              500.088,
              429.79808,
              507.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              432.43478,
              500.088,
              460.7034,
              507.448
            ],
            "text": "January"
          },
          {
            "bbox": [
              463.3401,
              500.088,
              470.2914,
              507.448
            ],
            "text": "of"
          },
          {
            "bbox": [
              472.9281,
              500.088,
              484.17802,
              507.448
            ],
            "text": "the"
          },
          {
            "bbox": [
              486.81472,
              500.088,
              517.60818,
              507.448
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              520.24488,
              500.088,
              535.48181,
              507.448
            ],
            "text": "year"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          509.656,
          535.4898,
          517.016
        ],
        "id": "pdf-018-line-069",
        "source_page": 18,
        "text": "next following that in which the Convention entered into",
        "words": [
          {
            "bbox": [
              318.84894,
              509.656,
              334.23768,
              517.016
            ],
            "text": "next"
          },
          {
            "bbox": [
              338.6961,
              509.656,
              370.64012,
              517.016
            ],
            "text": "following"
          },
          {
            "bbox": [
              375.09854,
              509.656,
              388.86531,
              517.016
            ],
            "text": "that"
          },
          {
            "bbox": [
              393.32373,
              509.656,
              399.53995,
              517.016
            ],
            "text": "in"
          },
          {
            "bbox": [
              404.00636,
              509.656,
              425.01207,
              517.016
            ],
            "text": "which"
          },
          {
            "bbox": [
              429.47049,
              509.656,
              440.72041,
              517.016
            ],
            "text": "the"
          },
          {
            "bbox": [
              445.17883,
              509.656,
              486.02371,
              517.016
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              490.48213,
              509.656,
              517.71205,
              517.016
            ],
            "text": "entered"
          },
          {
            "bbox": [
              522.17047,
              509.656,
              535.4898,
              517.016
            ],
            "text": "into"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          519.224,
          339.27138,
          526.584
        ],
        "id": "pdf-018-line-071",
        "source_page": 18,
        "text": "force;",
        "words": [
          {
            "bbox": [
              318.85693,
              519.224,
              339.27138,
              526.584
            ],
            "text": "force;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          532.912,
          535.46583,
          540.272
        ],
        "id": "pdf-018-line-073",
        "source_page": 18,
        "text": "b) in the case of other taxes, in respect of taxes levied for",
        "words": [
          {
            "bbox": [
              306.11288,
              532.912,
              312.92036,
              540.272
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              532.912,
              325.07315,
              540.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              329.22795,
              532.912,
              340.47787,
              540.272
            ],
            "text": "the"
          },
          {
            "bbox": [
              344.63267,
              532.912,
              361.49956,
              540.272
            ],
            "text": "case"
          },
          {
            "bbox": [
              365.65436,
              532.912,
              372.60566,
              540.272
            ],
            "text": "of"
          },
          {
            "bbox": [
              376.76046,
              532.912,
              395.25731,
              540.272
            ],
            "text": "other"
          },
          {
            "bbox": [
              399.41211,
              532.912,
              420.88124,
              540.272
            ],
            "text": "taxes,"
          },
          {
            "bbox": [
              425.03604,
              532.912,
              431.25226,
              540.272
            ],
            "text": "in"
          },
          {
            "bbox": [
              435.40706,
              532.912,
              462.18954,
              540.272
            ],
            "text": "respect"
          },
          {
            "bbox": [
              466.34434,
              532.912,
              473.29564,
              540.272
            ],
            "text": "of"
          },
          {
            "bbox": [
              477.45044,
              532.912,
              496.68237,
              540.272
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              500.83717,
              532.912,
              521.69906,
              540.272
            ],
            "text": "levied"
          },
          {
            "bbox": [
              525.85386,
              532.912,
              535.46583,
              540.272
            ],
            "text": "for"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          542.48,
          535.4898,
          549.84
        ],
        "id": "pdf-018-line-075",
        "source_page": 18,
        "text": "periods beginning on or after the first day of January of the",
        "words": [
          {
            "bbox": [
              318.85693,
              542.48,
              345.63941,
              549.84
            ],
            "text": "periods"
          },
          {
            "bbox": [
              348.49184,
              542.48,
              383.56794,
              549.84
            ],
            "text": "beginning"
          },
          {
            "bbox": [
              386.42037,
              542.48,
              395.44907,
              549.84
            ],
            "text": "on"
          },
          {
            "bbox": [
              398.3015,
              542.48,
              405.54843,
              549.84
            ],
            "text": "or"
          },
          {
            "bbox": [
              408.40086,
              542.48,
              424.52468,
              549.84
            ],
            "text": "after"
          },
          {
            "bbox": [
              427.37711,
              542.48,
              438.62703,
              549.84
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.47147,
              542.48,
              454.78281,
              549.84
            ],
            "text": "first"
          },
          {
            "bbox": [
              457.63524,
              542.48,
              470.65894,
              549.84
            ],
            "text": "day"
          },
          {
            "bbox": [
              473.51137,
              542.48,
              480.46267,
              549.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              483.3151,
              542.48,
              511.58372,
              549.84
            ],
            "text": "January"
          },
          {
            "bbox": [
              514.43615,
              542.48,
              521.38745,
              549.84
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.23988,
              542.48,
              535.4898,
              549.84
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          552.048,
          535.48181,
          559.408
        ],
        "id": "pdf-018-line-077",
        "source_page": 18,
        "text": "calendar year next following that in which the Convention",
        "words": [
          {
            "bbox": [
              318.85693,
              552.048,
              349.63441,
              559.408
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              353.40569,
              552.048,
              368.64262,
              559.408
            ],
            "text": "year"
          },
          {
            "bbox": [
              372.4139,
              552.048,
              387.80264,
              559.408
            ],
            "text": "next"
          },
          {
            "bbox": [
              391.57392,
              552.048,
              423.51794,
              559.408
            ],
            "text": "following"
          },
          {
            "bbox": [
              427.28922,
              552.048,
              441.05599,
              559.408
            ],
            "text": "that"
          },
          {
            "bbox": [
              444.82727,
              552.048,
              451.04349,
              559.408
            ],
            "text": "in"
          },
          {
            "bbox": [
              454.81477,
              552.048,
              475.84445,
              559.408
            ],
            "text": "which"
          },
          {
            "bbox": [
              479.61573,
              552.048,
              490.86565,
              559.408
            ],
            "text": "the"
          },
          {
            "bbox": [
              494.63693,
              552.048,
              535.48181,
              559.408
            ],
            "text": "Convention"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          561.616,
          384.25508,
          568.976
        ],
        "id": "pdf-018-line-078",
        "source_page": 18,
        "text": "entered into force.",
        "words": [
          {
            "bbox": [
              318.84894,
              561.616,
              346.07886,
              568.976
            ],
            "text": "entered"
          },
          {
            "bbox": [
              348.30008,
              561.616,
              361.61941,
              568.976
            ],
            "text": "into"
          },
          {
            "bbox": [
              363.84063,
              561.616,
              384.25508,
              568.976
            ],
            "text": "force."
          }
        ]
      },
      {
        "bbox": [
          314.60625,
          575.296,
          535.48181,
          582.664
        ],
        "id": "pdf-018-line-080",
        "source_page": 18,
        "text": "(3) Upon the entry into force of this Convention, the Con-",
        "words": [
          {
            "bbox": [
              314.60625,
              575.304,
              323.18751,
              582.664
            ],
            "text": "(3)"
          },
          {
            "bbox": [
              327.20648,
              575.304,
              346.74203,
              582.664
            ],
            "text": "Upon"
          },
          {
            "bbox": [
              350.761,
              575.304,
              362.01092,
              582.664
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.02989,
              575.304,
              383.93548,
              582.664
            ],
            "text": "entry"
          },
          {
            "bbox": [
              387.95445,
              575.304,
              401.27378,
              582.664
            ],
            "text": "into"
          },
          {
            "bbox": [
              405.29275,
              575.304,
              423.48598,
              582.664
            ],
            "text": "force"
          },
          {
            "bbox": [
              427.50495,
              575.296,
              434.45625,
              582.656
            ],
            "text": "of"
          },
          {
            "bbox": [
              438.47522,
              575.296,
              451.20329,
              582.656
            ],
            "text": "this"
          },
          {
            "bbox": [
              455.22226,
              575.296,
              498.28836,
              582.656
            ],
            "text": "Convention,"
          },
          {
            "bbox": [
              502.30733,
              575.296,
              513.55725,
              582.656
            ],
            "text": "the"
          },
          {
            "bbox": [
              517.57622,
              575.296,
              535.48181,
              582.656
            ],
            "text": "Con-"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          584.864,
          535.48181,
          592.224
        ],
        "id": "pdf-018-line-082",
        "source_page": 18,
        "text": "vention between the Federal Republic of Germany and the",
        "words": [
          {
            "bbox": [
              306.10489,
              584.864,
              332.16028,
              592.224
            ],
            "text": "vention"
          },
          {
            "bbox": [
              337.04217,
              584.864,
              367.66784,
              592.224
            ],
            "text": "between"
          },
          {
            "bbox": [
              372.54973,
              584.864,
              383.79965,
              592.224
            ],
            "text": "the"
          },
          {
            "bbox": [
              388.68154,
              584.864,
              415.31221,
              592.224
            ],
            "text": "Federal"
          },
          {
            "bbox": [
              420.1941,
              584.864,
              451.71465,
              592.224
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              456.60453,
              584.864,
              463.55583,
              592.224
            ],
            "text": "of"
          },
          {
            "bbox": [
              468.43772,
              584.864,
              500.99697,
              592.224
            ],
            "text": "Germany"
          },
          {
            "bbox": [
              505.87886,
              584.864,
              519.35,
              592.224
            ],
            "text": "and"
          },
          {
            "bbox": [
              524.23189,
              584.864,
              535.48181,
              592.224
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          594.432,
          535.4898,
          601.792
        ],
        "id": "pdf-018-line-084",
        "source_page": 18,
        "text": "Socialist Republic of Romania for the Avoidance of Double",
        "words": [
          {
            "bbox": [
              306.10489,
              594.432,
              336.28312,
              601.792
            ],
            "text": "Socialist"
          },
          {
            "bbox": [
              341.06114,
              594.432,
              372.58169,
              601.792
            ],
            "text": "Republic"
          },
          {
            "bbox": [
              377.35971,
              594.432,
              384.31101,
              601.792
            ],
            "text": "of"
          },
          {
            "bbox": [
              389.08903,
              594.432,
              420.76139,
              601.792
            ],
            "text": "Romania"
          },
          {
            "bbox": [
              425.53941,
              594.432,
              435.15138,
              601.792
            ],
            "text": "for"
          },
          {
            "bbox": [
              439.9294,
              594.432,
              451.17932,
              601.792
            ],
            "text": "the"
          },
          {
            "bbox": [
              455.95734,
              594.432,
              493.5423,
              601.792
            ],
            "text": "Avoidance"
          },
          {
            "bbox": [
              498.30434,
              594.432,
              505.25564,
              601.792
            ],
            "text": "of"
          },
          {
            "bbox": [
              510.03366,
              594.432,
              535.4898,
              601.792
            ],
            "text": "Double"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          604.0,
          535.4898,
          611.36
        ],
        "id": "pdf-018-line-086",
        "source_page": 18,
        "text": "Taxation with respect to Taxes on Income and Capital, signed",
        "words": [
          {
            "bbox": [
              306.11288,
              604.0,
              336.73855,
              611.36
            ],
            "text": "Taxation"
          },
          {
            "bbox": [
              339.91058,
              604.0,
              354.70007,
              611.36
            ],
            "text": "with"
          },
          {
            "bbox": [
              357.8721,
              604.0,
              384.65458,
              611.36
            ],
            "text": "respect"
          },
          {
            "bbox": [
              387.82661,
              604.0,
              394.93771,
              611.36
            ],
            "text": "to"
          },
          {
            "bbox": [
              398.10974,
              604.0,
              419.41108,
              611.36
            ],
            "text": "Taxes"
          },
          {
            "bbox": [
              422.58311,
              604.0,
              431.61181,
              611.36
            ],
            "text": "on"
          },
          {
            "bbox": [
              434.78384,
              604.0,
              461.27868,
              611.36
            ],
            "text": "Income"
          },
          {
            "bbox": [
              464.45071,
              604.0,
              477.92185,
              611.36
            ],
            "text": "and"
          },
          {
            "bbox": [
              481.09388,
              604.0,
              508.46762,
              611.36
            ],
            "text": "Capital,"
          },
          {
            "bbox": [
              511.63965,
              604.0,
              535.4898,
              611.36
            ],
            "text": "signed"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          613.568,
          467.74259,
          620.928
        ],
        "id": "pdf-018-line-088",
        "source_page": 18,
        "text": "on 29th June 1973, shall cease to have effect",
        "words": [
          {
            "bbox": [
              306.11288,
              613.568,
              315.14158,
              620.928
            ],
            "text": "on"
          },
          {
            "bbox": [
              317.3628,
              613.568,
              333.20697,
              620.928
            ],
            "text": "29th"
          },
          {
            "bbox": [
              335.42819,
              613.568,
              352.75051,
              620.928
            ],
            "text": "June"
          },
          {
            "bbox": [
              354.97173,
              613.568,
              374.96271,
              620.928
            ],
            "text": "1973,"
          },
          {
            "bbox": [
              377.18393,
              613.568,
              393.45956,
              620.928
            ],
            "text": "shall"
          },
          {
            "bbox": [
              395.68078,
              613.568,
              416.8383,
              620.928
            ],
            "text": "cease"
          },
          {
            "bbox": [
              419.05952,
              613.568,
              426.16263,
              620.928
            ],
            "text": "to"
          },
          {
            "bbox": [
              428.38385,
              613.568,
              445.40255,
              620.928
            ],
            "text": "have"
          },
          {
            "bbox": [
              447.62377,
              613.568,
              467.74259,
              620.928
            ],
            "text": "effect"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          636.824,
          535.48181,
          644.184
        ],
        "id": "pdf-018-line-091",
        "source_page": 18,
        "text": "a) in the case of taxes withheld at source, in respect of amounts",
        "words": [
          {
            "bbox": [
              306.11288,
              636.824,
              312.47292,
              644.184
            ],
            "text": "a)"
          },
          {
            "bbox": [
              318.85693,
              636.824,
              325.07315,
              644.184
            ],
            "text": "in"
          },
          {
            "bbox": [
              327.04668,
              636.824,
              338.2966,
              644.184
            ],
            "text": "the"
          },
          {
            "bbox": [
              340.27013,
              636.824,
              357.13702,
              644.184
            ],
            "text": "case"
          },
          {
            "bbox": [
              359.11055,
              636.824,
              366.06185,
              644.184
            ],
            "text": "of"
          },
          {
            "bbox": [
              368.03538,
              636.824,
              387.2753,
              644.184
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              389.24883,
              636.824,
              419.28324,
              644.184
            ],
            "text": "withheld"
          },
          {
            "bbox": [
              421.25677,
              636.824,
              428.06425,
              644.184
            ],
            "text": "at"
          },
          {
            "bbox": [
              430.03778,
              636.824,
              456.52463,
              644.184
            ],
            "text": "source,"
          },
          {
            "bbox": [
              458.49816,
              636.824,
              464.71438,
              644.184
            ],
            "text": "in"
          },
          {
            "bbox": [
              466.68791,
              636.824,
              493.49436,
              644.184
            ],
            "text": "respect"
          },
          {
            "bbox": [
              495.46789,
              636.824,
              502.41919,
              644.184
            ],
            "text": "of"
          },
          {
            "bbox": [
              504.39272,
              636.824,
              535.48181,
              644.184
            ],
            "text": "amounts"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          646.392,
          535.48181,
          653.752
        ],
        "id": "pdf-018-line-093",
        "source_page": 18,
        "text": "paid on or after the first day of January of the calendar year",
        "words": [
          {
            "bbox": [
              318.84894,
              646.392,
              334.38949,
              653.752
            ],
            "text": "paid"
          },
          {
            "bbox": [
              337.02619,
              646.392,
              346.05489,
              653.752
            ],
            "text": "on"
          },
          {
            "bbox": [
              348.69159,
              646.392,
              355.93852,
              653.752
            ],
            "text": "or"
          },
          {
            "bbox": [
              358.57522,
              646.392,
              374.69904,
              653.752
            ],
            "text": "after"
          },
          {
            "bbox": [
              377.33574,
              646.392,
              388.58566,
              653.752
            ],
            "text": "the"
          },
          {
            "bbox": [
              391.23834,
              646.392,
              404.54968,
              653.752
            ],
            "text": "first"
          },
          {
            "bbox": [
              407.18638,
              646.392,
              420.21008,
              653.752
            ],
            "text": "day"
          },
          {
            "bbox": [
              422.84678,
              646.392,
              429.79808,
              653.752
            ],
            "text": "of"
          },
          {
            "bbox": [
              432.43478,
              646.392,
              460.7034,
              653.752
            ],
            "text": "January"
          },
          {
            "bbox": [
              463.3401,
              646.392,
              470.2914,
              653.752
            ],
            "text": "of"
          },
          {
            "bbox": [
              472.9281,
              646.392,
              484.17802,
              653.752
            ],
            "text": "the"
          },
          {
            "bbox": [
              486.81472,
              646.392,
              517.60818,
              653.752
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              520.24488,
              646.392,
              535.48181,
              653.752
            ],
            "text": "year"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          655.96,
          535.4898,
          663.32
        ],
        "id": "pdf-018-line-095",
        "source_page": 18,
        "text": "next following that in which the Convention entered into",
        "words": [
          {
            "bbox": [
              318.84894,
              655.96,
              334.23768,
              663.32
            ],
            "text": "next"
          },
          {
            "bbox": [
              338.6961,
              655.96,
              370.64012,
              663.32
            ],
            "text": "following"
          },
          {
            "bbox": [
              375.09854,
              655.96,
              388.86531,
              663.32
            ],
            "text": "that"
          },
          {
            "bbox": [
              393.32373,
              655.96,
              399.53995,
              663.32
            ],
            "text": "in"
          },
          {
            "bbox": [
              403.99837,
              655.96,
              425.01207,
              663.32
            ],
            "text": "which"
          },
          {
            "bbox": [
              429.47049,
              655.96,
              440.72041,
              663.32
            ],
            "text": "the"
          },
          {
            "bbox": [
              445.17883,
              655.96,
              486.02371,
              663.32
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              490.48213,
              655.96,
              517.71205,
              663.32
            ],
            "text": "entered"
          },
          {
            "bbox": [
              522.17047,
              655.96,
              535.4898,
              663.32
            ],
            "text": "into"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          665.528,
          339.27138,
          672.888
        ],
        "id": "pdf-018-line-097",
        "source_page": 18,
        "text": "force;",
        "words": [
          {
            "bbox": [
              318.85693,
              665.528,
              339.27138,
              672.888
            ],
            "text": "force;"
          }
        ]
      },
      {
        "bbox": [
          306.11288,
          679.216,
          535.46583,
          686.576
        ],
        "id": "pdf-018-line-099",
        "source_page": 18,
        "text": "b) in the case of other taxes, in respect of taxes levied for",
        "words": [
          {
            "bbox": [
              306.11288,
              679.216,
              312.92036,
              686.576
            ],
            "text": "b)"
          },
          {
            "bbox": [
              318.85693,
              679.216,
              325.07315,
              686.576
            ],
            "text": "in"
          },
          {
            "bbox": [
              329.22795,
              679.216,
              340.47787,
              686.576
            ],
            "text": "the"
          },
          {
            "bbox": [
              344.63267,
              679.216,
              361.49956,
              686.576
            ],
            "text": "case"
          },
          {
            "bbox": [
              365.65436,
              679.216,
              372.60566,
              686.576
            ],
            "text": "of"
          },
          {
            "bbox": [
              376.76046,
              679.216,
              395.25731,
              686.576
            ],
            "text": "other"
          },
          {
            "bbox": [
              399.41211,
              679.216,
              420.88124,
              686.576
            ],
            "text": "taxes,"
          },
          {
            "bbox": [
              425.03604,
              679.216,
              431.25226,
              686.576
            ],
            "text": "in"
          },
          {
            "bbox": [
              435.40706,
              679.216,
              462.18954,
              686.576
            ],
            "text": "respect"
          },
          {
            "bbox": [
              466.34434,
              679.216,
              473.29564,
              686.576
            ],
            "text": "of"
          },
          {
            "bbox": [
              477.45044,
              679.216,
              496.68237,
              686.576
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              500.83717,
              679.216,
              521.69906,
              686.576
            ],
            "text": "levied"
          },
          {
            "bbox": [
              525.85386,
              679.216,
              535.46583,
              686.576
            ],
            "text": "for"
          }
        ]
      },
      {
        "bbox": [
          318.83296,
          688.784,
          535.4898,
          696.144
        ],
        "id": "pdf-018-line-101",
        "source_page": 18,
        "text": "periods beginning on or after the first day of January of the",
        "words": [
          {
            "bbox": [
              318.83296,
              688.784,
              345.63941,
              696.144
            ],
            "text": "periods"
          },
          {
            "bbox": [
              348.49184,
              688.784,
              383.56794,
              696.144
            ],
            "text": "beginning"
          },
          {
            "bbox": [
              386.42037,
              688.784,
              395.44907,
              696.144
            ],
            "text": "on"
          },
          {
            "bbox": [
              398.3015,
              688.784,
              405.54843,
              696.144
            ],
            "text": "or"
          },
          {
            "bbox": [
              408.40086,
              688.784,
              424.52468,
              696.144
            ],
            "text": "after"
          },
          {
            "bbox": [
              427.37711,
              688.784,
              438.62703,
              696.144
            ],
            "text": "the"
          },
          {
            "bbox": [
              441.47147,
              688.784,
              454.78281,
              696.144
            ],
            "text": "first"
          },
          {
            "bbox": [
              457.63524,
              688.784,
              470.65894,
              696.144
            ],
            "text": "day"
          },
          {
            "bbox": [
              473.51137,
              688.784,
              480.46267,
              696.144
            ],
            "text": "of"
          },
          {
            "bbox": [
              483.3151,
              688.784,
              511.58372,
              696.144
            ],
            "text": "January"
          },
          {
            "bbox": [
              514.43615,
              688.784,
              521.38745,
              696.144
            ],
            "text": "of"
          },
          {
            "bbox": [
              524.23988,
              688.784,
              535.4898,
              696.144
            ],
            "text": "the"
          }
        ]
      },
      {
        "bbox": [
          318.85693,
          698.352,
          535.48181,
          705.712
        ],
        "id": "pdf-018-line-103",
        "source_page": 18,
        "text": "calendar year next following that in which the Convention",
        "words": [
          {
            "bbox": [
              318.85693,
              698.352,
              349.63441,
              705.712
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              353.40569,
              698.352,
              368.64262,
              705.712
            ],
            "text": "year"
          },
          {
            "bbox": [
              372.4139,
              698.352,
              387.80264,
              705.712
            ],
            "text": "next"
          },
          {
            "bbox": [
              391.57392,
              698.352,
              423.51794,
              705.712
            ],
            "text": "following"
          },
          {
            "bbox": [
              427.28922,
              698.352,
              441.05599,
              705.712
            ],
            "text": "that"
          },
          {
            "bbox": [
              444.82727,
              698.352,
              451.04349,
              705.712
            ],
            "text": "in"
          },
          {
            "bbox": [
              454.81477,
              698.352,
              475.84445,
              705.712
            ],
            "text": "which"
          },
          {
            "bbox": [
              479.61573,
              698.352,
              490.86565,
              705.712
            ],
            "text": "the"
          },
          {
            "bbox": [
              494.63693,
              698.352,
              535.48181,
              705.712
            ],
            "text": "Convention"
          }
        ]
      },
      {
        "bbox": [
          318.84894,
          707.92,
          384.25508,
          715.28
        ],
        "id": "pdf-018-line-104",
        "source_page": 18,
        "text": "entered into force.",
        "words": [
          {
            "bbox": [
              318.84894,
              707.92,
              346.07886,
              715.28
            ],
            "text": "entered"
          },
          {
            "bbox": [
              348.30008,
              707.92,
              361.61941,
              715.28
            ],
            "text": "into"
          },
          {
            "bbox": [
              363.84063,
              707.92,
              384.25508,
              715.28
            ],
            "text": "force."
          }
        ]
      },
      {
        "bbox": [
          402.90374,
          728.72,
          438.69894,
          736.104
        ],
        "id": "pdf-018-line-106",
        "source_page": 18,
        "text": "Article 32",
        "words": [
          {
            "bbox": [
              402.90374,
              728.72,
              427.59284,
              736.104
            ],
            "text": "Article"
          },
          {
            "bbox": [
              429.81406,
              728.72,
              438.69894,
              736.104
            ],
            "text": "32"
          }
        ]
      },
      {
        "bbox": [
          397.95793,
          742.408,
          443.65274,
          749.792
        ],
        "id": "pdf-018-line-108",
        "source_page": 18,
        "text": "Termination",
        "words": [
          {
            "bbox": [
              397.95793,
              742.408,
              443.65274,
              749.792
            ],
            "text": "Termination"
          }
        ]
      },
      {
        "bbox": [
          314.61424,
          757.76,
          535.48181,
          765.12
        ],
        "id": "pdf-018-line-110",
        "source_page": 18,
        "text": "This Convention shall continue in effect for an unlimited period",
        "words": [
          {
            "bbox": [
              314.61424,
              757.76,
              329.41172,
              765.12
            ],
            "text": "This"
          },
          {
            "bbox": [
              331.4252,
              757.76,
              372.27008,
              765.12
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              374.28356,
              757.76,
              390.55919,
              765.12
            ],
            "text": "shall"
          },
          {
            "bbox": [
              392.57267,
              757.76,
              423.35814,
              765.12
            ],
            "text": "continue"
          },
          {
            "bbox": [
              425.37162,
              757.76,
              431.58784,
              765.12
            ],
            "text": "in"
          },
          {
            "bbox": [
              433.60132,
              757.76,
              453.72014,
              765.12
            ],
            "text": "effect"
          },
          {
            "bbox": [
              455.74161,
              757.76,
              465.35358,
              765.12
            ],
            "text": "for"
          },
          {
            "bbox": [
              467.36706,
              757.76,
              476.10013,
              765.12
            ],
            "text": "an"
          },
          {
            "bbox": [
              478.11361,
              757.76,
              510.68085,
              765.12
            ],
            "text": "unlimited"
          },
          {
            "bbox": [
              512.69433,
              757.76,
              535.48181,
              765.12
            ],
            "text": "period"
          }
        ]
      },
      {
        "bbox": [
          306.10489,
          767.328,
          535.49779,
          774.688
        ],
        "id": "pdf-018-line-112",
        "source_page": 18,
        "text": "but either of the Contracting States may, on or before the thirti-",
        "words": [
          {
            "bbox": [
              306.10489,
              767.328,
              317.80225,
              774.688
            ],
            "text": "but"
          },
          {
            "bbox": [
              320.37503,
              767.328,
              340.35003,
              774.688
            ],
            "text": "either"
          },
          {
            "bbox": [
              342.92281,
              767.328,
              349.87411,
              774.688
            ],
            "text": "of"
          },
          {
            "bbox": [
              352.44689,
              767.328,
              363.69681,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              366.26959,
              767.328,
              408.14518,
              774.688
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              410.71796,
              767.328,
              433.50544,
              774.688
            ],
            "text": "States"
          },
          {
            "bbox": [
              436.07822,
              767.328,
              453.40054,
              774.688
            ],
            "text": "may,"
          },
          {
            "bbox": [
              455.97332,
              767.328,
              464.98604,
              774.688
            ],
            "text": "on"
          },
          {
            "bbox": [
              467.55882,
              767.328,
              474.80575,
              774.688
            ],
            "text": "or"
          },
          {
            "bbox": [
              477.37853,
              767.328,
              500.30983,
              774.688
            ],
            "text": "before"
          },
          {
            "bbox": [
              502.88261,
              767.328,
              514.13253,
              774.688
            ],
            "text": "the"
          },
          {
            "bbox": [
              516.70531,
              767.328,
              535.49779,
              774.688
            ],
            "text": "thirti-"
          }
        ]
      },
      {
        "bbox": [
          306.12087,
          776.896,
          535.48181,
          784.256
        ],
        "id": "pdf-018-line-114",
        "source_page": 18,
        "text": "eth day of June in any calendar year beginning after the expira-",
        "words": [
          {
            "bbox": [
              306.12087,
              776.896,
              317.37079,
              784.256
            ],
            "text": "eth"
          },
          {
            "bbox": [
              319.95156,
              776.896,
              332.97526,
              784.256
            ],
            "text": "day"
          },
          {
            "bbox": [
              335.55603,
              776.896,
              342.50733,
              784.256
            ],
            "text": "of"
          },
          {
            "bbox": [
              345.0881,
              776.896,
              362.41042,
              784.256
            ],
            "text": "June"
          },
          {
            "bbox": [
              364.99119,
              776.896,
              371.20741,
              784.256
            ],
            "text": "in"
          },
          {
            "bbox": [
              373.78818,
              776.896,
              386.51625,
              784.256
            ],
            "text": "any"
          },
          {
            "bbox": [
              389.09702,
              776.896,
              419.8745,
              784.256
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              422.45527,
              776.896,
              437.6922,
              784.256
            ],
            "text": "year"
          },
          {
            "bbox": [
              440.27297,
              776.896,
              475.36505,
              784.256
            ],
            "text": "beginning"
          },
          {
            "bbox": [
              477.94582,
              776.896,
              494.06964,
              784.256
            ],
            "text": "after"
          },
          {
            "bbox": [
              496.65041,
              776.896,
              507.90033,
              784.256
            ],
            "text": "the"
          },
          {
            "bbox": [
              510.4811,
              776.896,
              535.48181,
              784.256
            ],
            "text": "expira-"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          79.856,
          531.87201,
          87.216
        ],
        "id": "pdf-019-line-004",
        "source_page": 19,
        "text": "tion of a period of five years from the date of its entry into force,",
        "words": [
          {
            "bbox": [
              302.09715,
              79.856,
              315.44982,
              87.216
            ],
            "text": "tion"
          },
          {
            "bbox": [
              317.81277,
              79.856,
              324.78147,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              327.14442,
              79.856,
              331.44579,
              87.216
            ],
            "text": "a"
          },
          {
            "bbox": [
              333.80874,
              79.856,
              356.65326,
              87.216
            ],
            "text": "period"
          },
          {
            "bbox": [
              359.01621,
              79.856,
              365.98491,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              368.34786,
              79.856,
              380.80341,
              87.216
            ],
            "text": "five"
          },
          {
            "bbox": [
              383.16636,
              79.856,
              402.44643,
              87.216
            ],
            "text": "years"
          },
          {
            "bbox": [
              404.80938,
              79.856,
              421.20585,
              87.216
            ],
            "text": "from"
          },
          {
            "bbox": [
              423.56079,
              79.856,
              434.83887,
              87.216
            ],
            "text": "the"
          },
          {
            "bbox": [
              437.20182,
              79.856,
              453.07764,
              87.216
            ],
            "text": "date"
          },
          {
            "bbox": [
              455.44059,
              79.856,
              462.40929,
              87.216
            ],
            "text": "of"
          },
          {
            "bbox": [
              464.77224,
              79.856,
              473.07861,
              87.216
            ],
            "text": "its"
          },
          {
            "bbox": [
              475.44156,
              79.856,
              493.39197,
              87.216
            ],
            "text": "entry"
          },
          {
            "bbox": [
              495.75492,
              79.856,
              509.10759,
              87.216
            ],
            "text": "into"
          },
          {
            "bbox": [
              511.47054,
              79.856,
              531.87201,
              87.216
            ],
            "text": "force,"
          }
        ]
      },
      {
        "bbox": [
          302.10516,
          89.424,
          531.95211,
          96.784
        ],
        "id": "pdf-019-line-006",
        "source_page": 19,
        "text": "give the other Contracting State, through diplomatic channels,",
        "words": [
          {
            "bbox": [
              302.10516,
              89.424,
              316.78749,
              96.784
            ],
            "text": "give"
          },
          {
            "bbox": [
              320.07159,
              89.424,
              331.34967,
              96.784
            ],
            "text": "the"
          },
          {
            "bbox": [
              334.63377,
              89.424,
              353.17692,
              96.784
            ],
            "text": "other"
          },
          {
            "bbox": [
              356.46102,
              89.424,
              398.43342,
              96.784
            ],
            "text": "Contracting"
          },
          {
            "bbox": [
              401.71752,
              89.424,
              422.69571,
              96.784
            ],
            "text": "State,"
          },
          {
            "bbox": [
              425.97981,
              89.424,
              453.72645,
              96.784
            ],
            "text": "through"
          },
          {
            "bbox": [
              457.01055,
              89.424,
              494.39322,
              96.784
            ],
            "text": "diplomatic"
          },
          {
            "bbox": [
              497.67732,
              89.424,
              531.95211,
              96.784
            ],
            "text": "channels,"
          }
        ]
      },
      {
        "bbox": [
          302.09715,
          98.992,
          531.92808,
          106.352
        ],
        "id": "pdf-019-line-008",
        "source_page": 19,
        "text": "notice of termination and, in such event, this Convention shall",
        "words": [
          {
            "bbox": [
              302.09715,
              98.992,
              324.05256,
              106.352
            ],
            "text": "notice"
          },
          {
            "bbox": [
              327.36069,
              98.992,
              334.32939,
              106.352
            ],
            "text": "of"
          },
          {
            "bbox": [
              337.63752,
              98.992,
              377.83971,
              106.352
            ],
            "text": "termination"
          },
          {
            "bbox": [
              381.14784,
              98.992,
              396.87948,
              106.352
            ],
            "text": "and,"
          },
          {
            "bbox": [
              400.18761,
              98.992,
              406.41939,
              106.352
            ],
            "text": "in"
          },
          {
            "bbox": [
              409.72752,
              98.992,
              426.86892,
              106.352
            ],
            "text": "such"
          },
          {
            "bbox": [
              430.17705,
              98.992,
              451.98828,
              106.352
            ],
            "text": "event,"
          },
          {
            "bbox": [
              455.29641,
              98.992,
              468.05634,
              106.352
            ],
            "text": "this"
          },
          {
            "bbox": [
              471.36447,
              98.992,
              512.30358,
              106.352
            ],
            "text": "Convention"
          },
          {
            "bbox": [
              515.61171,
              98.992,
              531.92808,
              106.352
            ],
            "text": "shall"
          }
        ]
      },
      {
        "bbox": [
          302.16123,
          108.56,
          376.5501,
          115.92
        ],
        "id": "pdf-019-line-009",
        "source_page": 19,
        "text": "cease to have effect:",
        "words": [
          {
            "bbox": [
              302.16123,
              108.56,
              323.29161,
              115.92
            ],
            "text": "cease"
          },
          {
            "bbox": [
              325.51839,
              108.56,
              332.63928,
              115.92
            ],
            "text": "to"
          },
          {
            "bbox": [
              334.86606,
              108.56,
              351.92736,
              115.92
            ],
            "text": "have"
          },
          {
            "bbox": [
              354.15414,
              108.56,
              376.5501,
              115.92
            ],
            "text": "effect:"
          }
        ]
      },
      {
        "bbox": [
          302.1372,
          122.68,
          531.88803,
          130.04
        ],
        "id": "pdf-019-line-011",
        "source_page": 19,
        "text": "a) in the case of taxes withheld at source, in respect of amounts",
        "words": [
          {
            "bbox": [
              302.1372,
              122.68,
              308.50515,
              130.04
            ],
            "text": "a)"
          },
          {
            "bbox": [
              314.89713,
              122.68,
              321.12891,
              130.04
            ],
            "text": "in"
          },
          {
            "bbox": [
              323.10738,
              122.68,
              334.38546,
              130.04
            ],
            "text": "the"
          },
          {
            "bbox": [
              336.36393,
              122.68,
              353.27304,
              130.04
            ],
            "text": "case"
          },
          {
            "bbox": [
              355.25151,
              122.68,
              362.15613,
              130.04
            ],
            "text": "of"
          },
          {
            "bbox": [
              364.1346,
              122.68,
              383.41467,
              130.04
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              385.39314,
              122.68,
              415.49472,
              130.04
            ],
            "text": "withheld"
          },
          {
            "bbox": [
              417.47319,
              122.68,
              424.29771,
              130.04
            ],
            "text": "at"
          },
          {
            "bbox": [
              426.27618,
              122.68,
              452.82933,
              130.04
            ],
            "text": "source,"
          },
          {
            "bbox": [
              454.8078,
              122.68,
              461.03958,
              130.04
            ],
            "text": "in"
          },
          {
            "bbox": [
              463.01805,
              122.68,
              489.80349,
              130.04
            ],
            "text": "respect"
          },
          {
            "bbox": [
              491.78196,
              122.68,
              498.75066,
              130.04
            ],
            "text": "of"
          },
          {
            "bbox": [
              500.72913,
              122.68,
              531.88803,
              130.04
            ],
            "text": "amounts"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          132.248,
          531.88803,
          139.608
        ],
        "id": "pdf-019-line-013",
        "source_page": 19,
        "text": "paid on or after the first day of January of the calendar year",
        "words": [
          {
            "bbox": [
              314.88912,
              132.248,
              330.46857,
              139.608
            ],
            "text": "paid"
          },
          {
            "bbox": [
              333.11187,
              132.248,
              342.16317,
              139.608
            ],
            "text": "on"
          },
          {
            "bbox": [
              344.80647,
              132.248,
              352.07154,
              139.608
            ],
            "text": "or"
          },
          {
            "bbox": [
              354.71484,
              132.248,
              370.87902,
              139.608
            ],
            "text": "after"
          },
          {
            "bbox": [
              373.45824,
              132.248,
              384.73632,
              139.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              387.37962,
              132.248,
              400.72428,
              139.608
            ],
            "text": "first"
          },
          {
            "bbox": [
              403.36758,
              132.248,
              416.42388,
              139.608
            ],
            "text": "day"
          },
          {
            "bbox": [
              419.06718,
              132.248,
              426.03588,
              139.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              428.67918,
              132.248,
              457.01856,
              139.608
            ],
            "text": "January"
          },
          {
            "bbox": [
              459.66186,
              132.248,
              466.63056,
              139.608
            ],
            "text": "of"
          },
          {
            "bbox": [
              469.27386,
              132.248,
              480.55194,
              139.608
            ],
            "text": "the"
          },
          {
            "bbox": [
              483.19524,
              132.248,
              513.96966,
              139.608
            ],
            "text": "calendar"
          },
          {
            "bbox": [
              516.61296,
              132.248,
              531.88803,
              139.608
            ],
            "text": "year"
          }
        ]
      },
      {
        "bbox": [
          314.88912,
          141.816,
          519.57666,
          149.176
        ],
        "id": "pdf-019-line-015",
        "source_page": 19,
        "text": "next following that in which notice of termination is given;",
        "words": [
          {
            "bbox": [
              314.88912,
              141.816,
              330.31638,
              149.176
            ],
            "text": "next"
          },
          {
            "bbox": [
              332.54316,
              141.816,
              364.55913,
              149.176
            ],
            "text": "following"
          },
          {
            "bbox": [
              366.78591,
              141.816,
              380.58714,
              149.176
            ],
            "text": "that"
          },
          {
            "bbox": [
              382.81392,
              141.816,
              388.9656,
              149.176
            ],
            "text": "in"
          },
          {
            "bbox": [
              391.19238,
              141.816,
              412.24266,
              149.176
            ],
            "text": "which"
          },
          {
            "bbox": [
              414.46944,
              141.816,
              436.42485,
              149.176
            ],
            "text": "notice"
          },
          {
            "bbox": [
              438.65163,
              141.816,
              445.62033,
              149.176
            ],
            "text": "of"
          },
          {
            "bbox": [
              447.84711,
              141.816,
              488.0493,
              149.176
            ],
            "text": "termination"
          },
          {
            "bbox": [
              490.27608,
              141.816,
              496.0593,
              149.176
            ],
            "text": "is"
          },
          {
            "bbox": [
              498.21399,
              141.816,
              519.57666,
              149.176
            ],
            "text": "given;"
          }
        ]
      },
      {
        "bbox": [
          302.11317,
          155.928,
          531.87201,
          163.288
        ],
        "id": "pdf-019-line-017",
        "source_page": 19,
        "text": "b) in the case of other taxes, in respect of taxes levied for peri-",
        "words": [
          {
            "bbox": [
              302.11317,
              155.928,
              308.92968,
              163.288
            ],
            "text": "b)"
          },
          {
            "bbox": [
              314.8731,
              155.928,
              321.10488,
              163.288
            ],
            "text": "in"
          },
          {
            "bbox": [
              323.53992,
              155.928,
              334.818,
              163.288
            ],
            "text": "the"
          },
          {
            "bbox": [
              337.25304,
              155.928,
              354.16215,
              163.288
            ],
            "text": "case"
          },
          {
            "bbox": [
              356.59719,
              155.928,
              363.56589,
              163.288
            ],
            "text": "of"
          },
          {
            "bbox": [
              366.00093,
              155.928,
              384.54408,
              163.288
            ],
            "text": "other"
          },
          {
            "bbox": [
              386.97912,
              155.928,
              408.41388,
              163.288
            ],
            "text": "taxes,"
          },
          {
            "bbox": [
              410.84892,
              155.928,
              417.0807,
              163.288
            ],
            "text": "in"
          },
          {
            "bbox": [
              419.51574,
              155.928,
              446.36526,
              163.288
            ],
            "text": "respect"
          },
          {
            "bbox": [
              448.8003,
              155.928,
              455.769,
              163.288
            ],
            "text": "of"
          },
          {
            "bbox": [
              458.20404,
              155.928,
              477.48411,
              163.288
            ],
            "text": "taxes"
          },
          {
            "bbox": [
              479.91915,
              155.928,
              500.83326,
              163.288
            ],
            "text": "levied"
          },
          {
            "bbox": [
              503.2683,
              155.928,
              512.90433,
              163.288
            ],
            "text": "for"
          },
          {
            "bbox": [
              515.25927,
              155.928,
              531.87201,
              163.288
            ],
            "text": "peri-"
          }
        ]
      },
      {
        "bbox": [
          314.8731,
          165.496,
          531.864,
          172.856
        ],
        "id": "pdf-019-line-019",
        "source_page": 19,
        "text": "ods beginning on or after the first day of January of the cal-",
        "words": [
          {
            "bbox": [
              314.8731,
              165.496,
              328.22577,
              172.856
            ],
            "text": "ods"
          },
          {
            "bbox": [
              330.84504,
              165.496,
              366.00894,
              172.856
            ],
            "text": "beginning"
          },
          {
            "bbox": [
              368.62821,
              165.496,
              377.67951,
              172.856
            ],
            "text": "on"
          },
          {
            "bbox": [
              380.29878,
              165.496,
              387.56385,
              172.856
            ],
            "text": "or"
          },
          {
            "bbox": [
              390.18312,
              165.496,
              406.3473,
              172.856
            ],
            "text": "after"
          },
          {
            "bbox": [
              408.96657,
              165.496,
              420.15654,
              172.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              422.77581,
              165.496,
              436.12047,
              172.856
            ],
            "text": "first"
          },
          {
            "bbox": [
              438.73974,
              165.496,
              451.79604,
              172.856
            ],
            "text": "day"
          },
          {
            "bbox": [
              454.41531,
              165.496,
              461.38401,
              172.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              464.00328,
              165.496,
              492.34266,
              172.856
            ],
            "text": "January"
          },
          {
            "bbox": [
              494.96193,
              165.496,
              501.93063,
              172.856
            ],
            "text": "of"
          },
          {
            "bbox": [
              504.5499,
              165.496,
              515.82798,
              172.856
            ],
            "text": "the"
          },
          {
            "bbox": [
              518.44725,
              165.496,
              531.864,
              172.856
            ],
            "text": "cal-"
          }
        ]
      },
      {
        "bbox": [
          314.86509,
          175.064,
          531.91206,
          182.424
        ],
        "id": "pdf-019-line-021",
        "source_page": 19,
        "text": "endar year next following that in which notice of termination",
        "words": [
          {
            "bbox": [
              314.86509,
              175.064,
              335.33865,
              182.424
            ],
            "text": "endar"
          },
          {
            "bbox": [
              337.97394,
              175.064,
              353.24901,
              182.424
            ],
            "text": "year"
          },
          {
            "bbox": [
              355.8843,
              175.064,
              371.31156,
              182.424
            ],
            "text": "next"
          },
          {
            "bbox": [
              373.94685,
              175.064,
              405.96282,
              182.424
            ],
            "text": "following"
          },
          {
            "bbox": [
              408.59811,
              175.064,
              422.39934,
              182.424
            ],
            "text": "that"
          },
          {
            "bbox": [
              424.96254,
              175.064,
              431.19432,
              182.424
            ],
            "text": "in"
          },
          {
            "bbox": [
              433.82961,
              175.064,
              454.87989,
              182.424
            ],
            "text": "which"
          },
          {
            "bbox": [
              457.51518,
              175.064,
              479.47059,
              182.424
            ],
            "text": "notice"
          },
          {
            "bbox": [
              482.10588,
              175.064,
              489.07458,
              182.424
            ],
            "text": "of"
          },
          {
            "bbox": [
              491.70987,
              175.064,
              531.91206,
              182.424
            ],
            "text": "termination"
          }
        ]
      },
      {
        "bbox": [
          314.91315,
          184.632,
          344.22174,
          191.992
        ],
        "id": "pdf-019-line-022",
        "source_page": 19,
        "text": "is given.",
        "words": [
          {
            "bbox": [
              314.91315,
              184.632,
              320.69637,
              191.992
            ],
            "text": "is"
          },
          {
            "bbox": [
              322.85907,
              184.632,
              344.22174,
              191.992
            ],
            "text": "given."
          }
        ]
      }
    ]
  },
  "source_pages": 21,
  "source_sha256": "aa227eb9367b81d0bd6e85ee8dcb0c0b198a04ea9346fb3d268ca6ee537f0906"
}