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"text": "doubt" }, { "bbox": [ 348.219, 481.582, 363.9282, 494.595 ], "id": "pdf-032-line-075-w002", "text": "when" }, { "bbox": [ 371.783, 481.582, 380.12861, 494.595 ], "id": "pdf-032-line-075-w003", "text": "the" }, { "bbox": [ 386.183, 481.582, 410.23794, 494.595 ], "id": "pdf-032-line-075-w004", "text": "English" }, { "bbox": [ 416.947, 481.582, 428.46708, 494.595 ], "id": "pdf-032-line-075-w005", "text": "text" }, { "bbox": [ 435.274, 481.582, 449.4557, 494.595 ], "id": "pdf-032-line-075-w006", "text": "shall" }, { "bbox": [ 456.219, 481.582, 479.12825, 494.595 ], "id": "pdf-032-line-075-w007", "text": "prevail" } ] } ], "notes": [ { "bbox": [ 348.218, 79.691, 393.70923, 92.704 ], "id": "pdf-034-en-notes-row-001", "origin_line_ids": [ "pdf-034-line-005" ], "source_page": 34, "text": "Botschaft der", "words": [ { "bbox": [ 348.218, 79.691, 378.26126, 92.704 ], "id": "pdf-034-line-005-w001", "text": "Botschaft" }, { "bbox": [ 384.873, 79.691, 393.70923, 92.704 ], "id": 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"pdf-034-line-011-w001", "text": "Bangkok," }, { "bbox": [ 486.326, 107.837, 498.36972, 120.85 ], "id": "pdf-034-line-011-w002", "text": "July" }, { "bbox": [ 507.271, 107.837, 520.90735, 120.85 ], "id": "pdf-034-line-011-w003", "text": "10th," }, { "bbox": [ 528.216, 107.837, 540.25972, 120.85 ], "id": "pdf-034-line-011-w004", "text": "1967" } ] }, { "bbox": [ 320.073, 145.145, 359.07768, 158.158 ], "id": "pdf-034-en-notes-row-005", "origin_line_ids": [ "pdf-034-line-012" ], "source_page": 34, "text": "Excellency,", "words": [ { "bbox": [ 320.073, 145.145, 359.07768, 158.158 ], "id": "pdf-034-line-012-w001", "text": "Excellency," } ] }, { "bbox": [ 327.927, 161.509, 539.26349, 174.522 ], "id": "pdf-034-en-notes-row-006", "origin_line_ids": [ "pdf-034-line-015" ], "source_page": 34, "text": "With reference to the Agreement signed today between", "words": [ { "bbox": [ 327.927, 161.509, 343.11256, 174.522 ], "id": "pdf-034-line-015-w001", "text": "With" }, { "bbox": [ 350.182, 161.509, 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"the" }, { "bbox": [ 337.091, 170.673, 361.14594, 183.686 ], "id": "pdf-034-line-017-w002", "text": "Federal" }, { "bbox": [ 370.473, 170.673, 399.56388, 183.686 ], "id": "pdf-034-line-017-w003", "text": "Republic" }, { "bbox": [ 408.437, 170.673, 413.23712, 183.686 ], "id": "pdf-034-line-017-w004", "text": "of" }, { "bbox": [ 420.873, 170.673, 450.66003, 183.686 ], "id": "pdf-034-line-017-w005", "text": "Germany" }, { "bbox": [ 460.8, 170.673, 471.10926, 183.686 ], "id": "pdf-034-line-017-w006", "text": "and" }, { "bbox": [ 480.436, 170.673, 488.78161, 183.686 ], "id": "pdf-034-line-017-w007", "text": "the" }, { "bbox": [ 496.8, 170.673, 526.58157, 183.686 ], "id": "pdf-034-line-017-w008", "text": "Kingdom" }, { "bbox": [ 536.727, 170.673, 541.52712, 183.686 ], "id": "pdf-034-line-017-w009", "text": "of" } ] }, { "bbox": [ 320.072, 179.837, 540.0, 192.85 ], "id": "pdf-034-en-notes-row-008", "origin_line_ids": [ "pdf-034-line-019" ], "source_page": 34, "text": "Thailand for the Avoidance of Double Taxation with", "words": [ { "bbox": [ 320.072, 179.837, 349.74424, 192.85 ], "id": "pdf-034-line-019-w001", "text": "Thailand" }, { "bbox": [ 359.999, 179.837, 367.36259, 192.85 ], "id": "pdf-034-line-019-w002", "text": "for" }, { "bbox": [ 376.363, 179.837, 384.70861, 192.85 ], "id": "pdf-034-line-019-w003", "text": "the" }, { "bbox": [ 394.036, 179.837, 429.97021, 192.85 ], "id": "pdf-034-line-019-w004", "text": "Avoidance" }, { "bbox": [ 440.509, 179.837, 445.30912, 192.85 ], "id": "pdf-034-line-019-w005", "text": "of" }, { "bbox": [ 453.6, 179.837, 476.60298, 192.85 ], "id": "pdf-034-line-019-w006", "text": "Double" }, { "bbox": [ 486.982, 179.837, 516.65424, 192.85 ], "id": "pdf-034-line-019-w007", "text": "Taxation" }, { "bbox": [ 526.909, 179.837, 540.0, 192.85 ], "id": "pdf-034-line-019-w008", "text": "with" } ] }, { "bbox": [ 320.727, 189.001, 540.48861, 202.014 ], "id": "pdf-034-en-notes-row-009", "origin_line_ids": [ "pdf-034-line-020" ], "source_page": 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134.595 ], "id": "pdf-035-en-notes-row-004", "origin_line_ids": [ "pdf-035-line-010" ], "source_page": 35, "text": "Excellency", "words": [ { "bbox": [ 303.709, 121.582, 339.4109, 134.595 ], "id": "pdf-035-line-010-w001", "text": "Excellency" } ] }, { "bbox": [ 312.218, 136.636, 524.15964, 149.649 ], "id": "pdf-035-en-notes-row-005", "origin_line_ids": [ "pdf-035-line-013" ], "source_page": 35, "text": "1 have the honour to acknowledge the receipt of Your", "words": [ { "bbox": [ 312.218, 136.636, 313.19976, 149.649 ], "id": "pdf-035-line-013-w001", "text": "1" }, { "bbox": [ 318.763, 136.636, 332.90128, 149.649 ], "id": "pdf-035-line-013-w002", "text": "have" }, { "bbox": [ 341.018, 136.636, 349.36361, 149.649 ], "id": "pdf-035-line-013-w003", "text": "the" }, { "bbox": [ 356.727, 136.636, 379.16838, 149.649 ], "id": "pdf-035-line-013-w004", "text": "honour" }, { "bbox": [ 387.491, 136.636, 391.87642, 149.649 ], "id": "pdf-035-line-013-w005", "text": "to" }, { "bbox": [ 398.618, 136.636, 443.61867, 149.649 ], "id": "pdf-035-line-013-w006", "text": "acknowledge" }, { "bbox": [ 452.291, 136.636, 460.63661, 149.649 ], "id": "pdf-035-line-013-w007", "text": "the" }, { "bbox": [ 468.0, 136.636, 490.33595, 149.649 ], "id": "pdf-035-line-013-w008", "text": "receipt" }, { "bbox": [ 498.109, 136.636, 502.90912, 149.649 ], "id": "pdf-035-line-013-w009", "text": "of" }, { "bbox": [ 510.545, 136.636, 524.15964, 149.649 ], "id": "pdf-035-line-013-w010", "text": "Your" } ] }, { "bbox": [ 304.363, 146.454, 524.61805, 159.467 ], "id": "pdf-035-en-notes-row-006", "origin_line_ids": [ "pdf-035-line-015" ], "source_page": 35, "text": "Excellency's Note V 4-80 No. 181/67 of today’s date,", "words": [ { "bbox": [ 304.363, 146.454, 347.26144, 159.467 ], "id": "pdf-035-line-015-w001", "text": "Excellency's" }, { "bbox": [ 358.036, 146.454, 372.17428, 159.467 ], "id": "pdf-035-line-015-w002", "text": "Note" }, { "bbox": [ 382.909, 146.454, 385.85441, 159.467 ], "id": 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The term “wholly* or “almost wholly” as used in", "words": [ { "bbox": [ 312.873, 254.455, 314.1821, 267.468 ], "id": "pdf-035-line-035-w001", "text": "1." }, { "bbox": [ 322.037, 254.455, 332.83688, 267.468 ], "id": "pdf-035-line-035-w002", "text": "The" }, { "bbox": [ 341.673, 254.455, 354.764, 267.468 ], "id": "pdf-035-line-035-w003", "text": "term" }, { "bbox": [ 363.928, 254.455, 393.60024, 267.468 ], "id": "pdf-035-line-035-w004", "text": "“wholly*" }, { "bbox": [ 403.201, 254.455, 408.00112, 267.468 ], "id": "pdf-035-line-035-w005", "text": "or" }, { "bbox": [ 416.292, 254.455, 440.91933, 267.468 ], "id": "pdf-035-line-035-w006", "text": "“almost" }, { "bbox": [ 450.328, 254.455, 476.10102, 267.468 ], "id": "pdf-035-line-035-w007", "text": "wholly”" }, { "bbox": [ 486.328, 254.455, 491.12812, 267.468 ], "id": "pdf-035-line-035-w008", "text": "as" }, { "bbox": [ 498.764, 254.455, 511.855, 267.468 ], "id": "pdf-035-line-035-w009", "text": "used" }, { "bbox": [ 521.673, 254.455, 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In the case of the Federal Republic of Germany", "words": [ { "bbox": [ 333.817, 550.308, 335.56238, 563.321 ], "id": "pdf-002-line-064-w001", "text": "1." }, { "bbox": [ 344.29, 550.308, 348.65358, 563.321 ], "id": "pdf-002-line-064-w002", "text": "In" }, { "bbox": [ 354.763, 550.308, 363.10861, 563.321 ], "id": "pdf-002-line-064-w003", "text": "the" }, { "bbox": [ 369.163, 550.308, 381.73036, 563.321 ], "id": "pdf-002-line-064-w004", "text": "case" }, { "bbox": [ 388.799, 550.308, 393.16258, 563.321 ], "id": "pdf-002-line-064-w005", "text": "of" }, { "bbox": [ 398.617, 550.308, 406.96261, 563.321 ], "id": "pdf-002-line-064-w006", "text": "the" }, { "bbox": [ 413.672, 550.308, 437.72694, 563.321 ], "id": "pdf-002-line-064-w007", "text": "Federal" }, { "bbox": [ 444.436, 550.308, 473.52688, 563.321 ], "id": "pdf-002-line-064-w008", "text": "Republic" }, { "bbox": [ 481.091, 550.308, 485.45458, 563.321 ], "id": "pdf-002-line-064-w009", "text": "of" }, { "bbox": [ 491.564, 550.308, 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In the case of the Kingdom of Thailand:", "words": [ { "bbox": [ 333.819, 619.69, 336.4372, 632.703 ], "id": "pdf-002-line-076-w001", "text": "2." }, { "bbox": [ 344.292, 619.69, 349.09212, 632.703 ], "id": "pdf-002-line-076-w002", "text": "In" }, { "bbox": [ 355.419, 619.69, 363.76461, 632.703 ], "id": "pdf-002-line-076-w003", "text": "the" }, { "bbox": [ 369.819, 619.69, 382.39728, 632.703 ], "id": "pdf-002-line-076-w004", "text": "case" }, { "bbox": [ 389.455, 619.69, 393.81858, 632.703 ], "id": "pdf-002-line-076-w005", "text": "of" }, { "bbox": [ 399.928, 619.69, 408.27361, 632.703 ], "id": "pdf-002-line-076-w006", "text": "the" }, { "bbox": [ 414.328, 619.69, 442.96479, 632.703 ], "id": "pdf-002-line-076-w007", "text": "Kingdom" }, { "bbox": [ 450.983, 619.69, 455.78312, 632.703 ], "id": "pdf-002-line-076-w008", "text": "of" }, { "bbox": [ 461.456, 619.69, 490.91075, 632.703 ], "id": "pdf-002-line-076-w009", "text": "Thailand:" } ] }, { "bbox": [ 343.638, 631.472, 428.07425, 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{ "bbox": [ 526.906, 199.472, 537.3918, 212.485 ], "id": "pdf-004-line-026-w010", "text": "tax," }, { "bbox": [ 546.542, 199.472, 551.34212, 212.485 ], "id": "pdf-004-line-026-w011", "text": "as" } ] }, { "bbox": [ 344.287, 208.636, 419.62507, 221.649 ], "id": "pdf-004-en-treaty-row-013", "origin_line_ids": [ "pdf-004-line-028" ], "source_page": 4, "text": "the context requires:", "words": [ { "bbox": [ 344.287, 208.636, 352.63261, 221.649 ], "id": "pdf-004-line-028-w001", "text": "the" }, { "bbox": [ 359.342, 208.636, 383.39694, 221.649 ], "id": "pdf-004-line-028-w002", "text": "context" }, { "bbox": [ 390.76, 208.636, 419.62507, 221.649 ], "id": "pdf-004-line-028-w003", "text": "requires:" } ] }, { "bbox": [ 332.509, 232.2, 550.21028, 245.868 ], "id": "pdf-004-en-treaty-row-014", "origin_line_ids": [ "pdf-004-line-032" ], "source_page": 4, "text": "©) The term ‘person’ comprises individuals and com-", "words": [ { "bbox": [ 332.509, 232.855, 336.46048, 245.868 ], "id": "pdf-004-line-032-w001", "text": "©)" }, { "bbox": [ 344.945, 232.855, 355.25426, 245.868 ], "id": "pdf-004-line-032-w002", "text": "The" }, { "bbox": [ 365.236, 232.855, 378.327, 245.868 ], "id": "pdf-004-line-032-w003", "text": "term" }, { "bbox": [ 388.145, 232.855, 412.58812, 245.868 ], "id": "pdf-004-line-032-w004", "text": "‘person’" }, { "bbox": [ 426.109, 232.2, 459.103, 245.213 ], "id": "pdf-004-line-032-w005", "text": "comprises" }, { "bbox": [ 469.309, 232.2, 507.10962, 245.213 ], "id": "pdf-004-line-032-w006", "text": "individuals" }, { "bbox": [ 516.436, 232.2, 526.25425, 245.213 ], "id": "pdf-004-line-032-w007", "text": "and" }, { "bbox": [ 536.072, 232.2, 550.21028, 245.213 ], "id": "pdf-004-line-032-w008", "text": "com-" } ] }, { "bbox": [ 344.29, 242.019, 367.77164, 255.032 ], "id": "pdf-004-en-treaty-row-015", "origin_line_ids": [ "pdf-004-line-034" ], "source_page": 4, "text": "panies;", "words": [ { "bbox": [ 344.29, 242.019, 367.77164, 255.032 ], "id": 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255.764, 537.05464, 268.777 ], "id": "pdf-004-line-036-w008", "text": "corporate" }, { "bbox": [ 546.546, 255.764, 551.34612, 268.777 ], "id": "pdf-004-line-036-w009", "text": "or" } ] }, { "bbox": [ 344.946, 264.928, 550.47225, 277.941 ], "id": "pdf-004-en-treaty-row-017", "origin_line_ids": [ "pdf-004-line-038" ], "source_page": 4, "text": "any entity or any group of persons which Is treated", "words": [ { "bbox": [ 344.946, 264.928, 354.76425, 277.941 ], "id": "pdf-004-line-038-w001", "text": "any" }, { "bbox": [ 363.273, 264.928, 381.79566, 277.941 ], "id": "pdf-004-line-038-w002", "text": "entity" }, { "bbox": [ 390.109, 264.928, 394.47258, 277.941 ], "id": "pdf-004-line-038-w003", "text": "or" }, { "bbox": [ 401.891, 264.928, 410.72723, 277.941 ], "id": "pdf-004-line-038-w004", "text": "any" }, { "bbox": [ 420.218, 264.928, 437.67245, 277.941 ], "id": "pdf-004-line-038-w005", "text": "group" }, { "bbox": [ 445.745, 264.928, 450.10858, 277.941 ], "id": "pdf-004-line-038-w006", 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], "id": "pdf-004-line-123-w010", "text": "to" }, { "bbox": [ 542.62, 747.327, 555.71074, 760.34 ], "id": "pdf-004-line-123-w011", "text": "him" } ] }, { "bbox": [ 340.364, 58.745, 546.5454, 71.758 ], "id": "pdf-006-en-treaty-row-001", "origin_line_ids": [ "pdf-006-line-004" ], "source_page": 6, "text": "in both Contracting States. he shall be deemed to be", "words": [ { "bbox": [ 340.364, 58.745, 344.2913, 71.758 ], "id": "pdf-006-line-004-w001", "text": "in" }, { "bbox": [ 351.491, 58.745, 364.05836, 71.758 ], "id": "pdf-006-line-004-w002", "text": "both" }, { "bbox": [ 371.782, 58.745, 411.38156, 71.758 ], "id": "pdf-006-line-004-w003", "text": "Contracting" }, { "bbox": [ 419.564, 58.745, 439.03709, 71.758 ], "id": "pdf-006-line-004-w004", "text": "States." }, { "bbox": [ 448.364, 58.745, 454.03668, 71.758 ], "id": "pdf-006-line-004-w005", "text": "he" }, { "bbox": [ 461.455, 58.745, 475.09135, 71.758 ], "id": "pdf-006-line-004-w006", "text": "shall" }, { "bbox": [ 483.055, 58.745, 488.72768, 71.758 ], "id": "pdf-006-line-004-w007", "text": "be" }, { "bbox": [ 496.146, 58.745, 520.83144, 71.758 ], "id": "pdf-006-line-004-w008", "text": "deemed" }, { "bbox": [ 530.182, 58.745, 534.1093, 71.758 ], "id": "pdf-006-line-004-w009", "text": "to" }, { "bbox": [ 541.309, 58.745, 546.5454, 71.758 ], "id": "pdf-006-line-004-w010", "text": "be" } ] }, { "bbox": [ 340.364, 67.909, 546.70759, 80.922 ], "id": "pdf-006-en-treaty-row-002", "origin_line_ids": [ "pdf-006-line-006" ], "source_page": 6, "text": "a resident of the Contracting State with which his", "words": [ { "bbox": [ 340.364, 67.909, 342.00031, 80.922 ], "id": "pdf-006-line-006-w001", "text": "a" }, { "bbox": [ 350.182, 67.909, 375.7816, 80.922 ], "id": "pdf-006-line-006-w002", "text": "resident" }, { "bbox": [ 385.527, 67.909, 389.89058, 80.922 ], "id": "pdf-006-line-006-w003", "text": "of" }, { "bbox": [ 397.963, 67.909, 406.30861, 80.922 ], "id": "pdf-006-line-006-w004", "text": "the" }, { "bbox": [ 414.981, 67.909, 454.58056, 80.922 ], "id": "pdf-006-line-006-w005", "text": "Contracting" }, { "bbox": [ 464.726, 67.909, 479.99905, 80.922 ], "id": "pdf-006-line-006-w006", "text": "State" }, { "bbox": [ 488.944, 67.909, 502.035, 80.922 ], "id": "pdf-006-line-006-w007", "text": "with" }, { "bbox": [ 511.853, 67.909, 529.30745, 80.922 ], "id": "pdf-006-line-006-w008", "text": "which" }, { "bbox": [ 539.344, 67.909, 546.70759, 80.922 ], "id": "pdf-006-line-006-w009", "text": "his" } ] }, { "bbox": [ 340.362, 77.073, 546.06084, 90.086 ], "id": "pdf-006-en-treaty-row-003", "origin_line_ids": [ "pdf-006-line-008" ], "source_page": 6, "text": "personal and economic rela:ions are closest (centre", "words": [ { "bbox": [ 340.362, 77.073, 367.714, 90.086 ], "id": "pdf-006-line-008-w001", "text": "personal" }, { "bbox": [ 377.671, 77.073, 386.99824, 90.086 ], "id": "pdf-006-line-008-w002", "text": "and" }, { "bbox": [ 395.998, 77.073, 426.834, 90.086 ], "id": "pdf-006-line-008-w003", "text": "economic" 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"pdf-006-line-012-w009", "text": "has" }, { "bbox": [ 500.073, 99.982, 507.9276, 112.995 ], "id": "pdf-006-line-012-w010", "text": "his" }, { "bbox": [ 515.128, 99.982, 534.7645, 112.995 ], "id": "pdf-006-line-012-w011", "text": "centre" }, { "bbox": [ 542.619, 99.982, 547.41912, 112.995 ], "id": "pdf-006-line-012-w012", "text": "of" } ] }, { "bbox": [ 340.364, 109.146, 546.38161, 122.159 ], "id": "pdf-006-en-treaty-row-006", "origin_line_ids": [ "pdf-006-line-014" ], "source_page": 6, "text": "vital interests cannot be determined, or if he has not", "words": [ { "bbox": [ 340.364, 109.146, 354.00035, 122.159 ], "id": "pdf-006-line-014-w001", "text": "vital" }, { "bbox": [ 361.309, 109.146, 389.58556, 122.159 ], "id": "pdf-006-line-014-w002", "text": "interests" }, { "bbox": [ 397.309, 109.146, 418.06714, 122.159 ], "id": "pdf-006-line-014-w003", "text": "cannot" }, { "bbox": [ 426.109, 109.146, 431.78168, 122.159 ], "id": "pdf-006-line-014-w004", "text": "be" }, { "bbox": [ 438.545, 109.146, 478.74945, 122.159 ], "id": "pdf-006-line-014-w005", "text": "determined," }, { "bbox": [ 486.981, 109.146, 492.2174, 122.159 ], "id": "pdf-006-line-014-w006", "text": "or" }, { "bbox": [ 499.417, 109.146, 502.47148, 122.159 ], "id": "pdf-006-line-014-w007", "text": "if" }, { "bbox": [ 508.581, 109.146, 514.25368, 122.159 ], "id": "pdf-006-line-014-w008", "text": "he" }, { "bbox": [ 521.672, 109.146, 530.50823, 122.159 ], "id": "pdf-006-line-014-w009", "text": "has" }, { "bbox": [ 538.036, 109.146, 546.38161, 122.159 ], "id": "pdf-006-line-014-w010", "text": "not" } ] }, { "bbox": [ 340.363, 118.964, 545.75864, 131.977 ], "id": "pdf-006-en-treaty-row-007", "origin_line_ids": [ "pdf-006-line-016" ], "source_page": 6, "text": "a permanent home available to him in either Con-", "words": [ { "bbox": [ 340.363, 118.964, 341.99931, 131.977 ], "id": "pdf-006-line-016-w001", "text": "a" }, { "bbox": [ 349.527, 118.964, 384.87738, 131.977 ], "id": "pdf-006-line-016-w002", "text": 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150.305 ], "id": "pdf-006-en-treaty-row-009", "origin_line_ids": [ "pdf-006-line-020" ], "source_page": 6, "text": "of the Contracting State in which he has an habitual", "words": [ { "bbox": [ 340.361, 137.292, 344.72458, 150.305 ], "id": "pdf-006-line-020-w001", "text": "of" }, { "bbox": [ 351.488, 137.292, 359.83361, 150.305 ], "id": "pdf-006-line-020-w002", "text": "the" }, { "bbox": [ 367.197, 137.292, 407.40145, 150.305 ], "id": "pdf-006-line-020-w003", "text": "Contracting" }, { "bbox": [ 415.633, 137.292, 430.90605, 150.305 ], "id": "pdf-006-line-020-w004", "text": "State" }, { "bbox": [ 438.542, 137.292, 442.4693, 150.305 ], "id": "pdf-006-line-020-w005", "text": "in" }, { "bbox": [ 449.669, 137.292, 467.12345, 150.305 ], "id": "pdf-006-line-020-w006", "text": "which" }, { "bbox": [ 475.851, 137.292, 481.0874, 150.305 ], "id": "pdf-006-line-020-w007", "text": "he" }, { "bbox": [ 488.942, 137.292, 497.77823, 150.305 ], "id": "pdf-006-line-020-w008", "text": "has" }, { "bbox": [ 505.96, 137.292, 511.63268, 150.305 ], "id": "pdf-006-line-020-w009", "text": "an" }, { "bbox": [ 519.051, 137.292, 545.81436, 150.305 ], "id": "pdf-006-line-020-w010", "text": "habitual" } ] }, { "bbox": [ 340.36, 147.11, 361.12594, 160.123 ], "id": "pdf-006-en-treaty-row-010", "origin_line_ids": [ "pdf-006-line-022" ], "source_page": 6, "text": "abode:", "words": [ { "bbox": [ 340.36, 147.11, 361.12594, 160.123 ], "id": "pdf-006-line-022-w001", "text": "abode:" } ] }, { "bbox": [ 328.582, 160.855, 546.63868, 173.868 ], "id": "pdf-006-en-treaty-row-011", "origin_line_ids": [ "pdf-006-line-024" ], "source_page": 6, "text": "9 It he has an habitual abode in both Contracting States", "words": [ { "bbox": [ 328.582, 160.855, 331.22061, 173.868 ], "id": "pdf-006-line-024-w001", "text": "9" }, { "bbox": [ 341.018, 160.855, 344.50902, 173.868 ], "id": "pdf-006-line-024-w002", "text": "It" }, { "bbox": [ 349.527, 160.855, 354.7634, 173.868 ], "id": "pdf-006-line-024-w003", "text": "he" }, { 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359.8224, 136.559 ], "id": "pdf-008-line-015-w001", "text": "enterprise" }, { "bbox": [ 368.51, 123.546, 372.87358, 136.559 ], "id": "pdf-008-line-015-w002", "text": "of" }, { "bbox": [ 380.292, 123.546, 388.63761, 136.559 ], "id": "pdf-008-line-015-w003", "text": "the" }, { "bbox": [ 396.656, 123.546, 412.4744, 136.559 ], "id": "pdf-008-line-015-w004", "text": "other" }, { "bbox": [ 421.529, 123.546, 461.13285, 136.559 ], "id": "pdf-008-line-015-w005", "text": "Contracting" }, { "bbox": [ 470.62, 123.546, 485.89305, 136.559 ], "id": "pdf-008-line-015-w006", "text": "State" }, { "bbox": [ 494.184, 123.546, 497.78396, 136.559 ], "id": "pdf-008-line-015-w007", "text": "—" }, { "bbox": [ 506.62, 123.546, 522.4384, 136.559 ], "id": "pdf-008-line-015-w008", "text": "other" }, { "bbox": [ 531.493, 123.546, 544.06036, 136.559 ], "id": "pdf-008-line-015-w009", "text": "than" } ] }, { "bbox": [ 325.311, 132.71, 545.56531, 145.723 ], "id": "pdf-008-en-treaty-row-007", "origin_line_ids": [ "pdf-008-line-017" ], "source_page": 8, "text": "an agent of an independent status to whom paragraph 6", "words": [ { "bbox": [ 325.311, 132.71, 330.98368, 145.723 ], "id": "pdf-008-line-017-w001", "text": "an" }, { "bbox": [ 338.402, 132.71, 355.3111, 145.723 ], "id": "pdf-008-line-017-w002", "text": "agent" }, { "bbox": [ 362.62, 132.71, 367.42012, 145.723 ], "id": "pdf-008-line-017-w003", "text": "of" }, { "bbox": [ 373.747, 132.71, 379.41968, 145.723 ], "id": "pdf-008-line-017-w004", "text": "an" }, { "bbox": [ 386.838, 132.71, 429.4377, 145.723 ], "id": "pdf-008-line-017-w005", "text": "independent" }, { "bbox": [ 437.238, 132.71, 455.76066, 145.723 ], "id": "pdf-008-line-017-w006", "text": "status" }, { "bbox": [ 463.42, 132.71, 467.78358, 145.723 ], "id": "pdf-008-line-017-w007", "text": "to" }, { "bbox": [ 475.202, 132.71, 491.95848, 145.723 ], "id": "pdf-008-line-017-w008", "text": "whom" }, { "bbox": [ 501.384, 132.71, 535.55151, 145.723 ], "id": "pdf-008-line-017-w009", "text": "paragraph" }, { "bbox": [ 543.929, 132.71, 545.56531, 145.723 ], "id": "pdf-008-line-017-w010", "text": "6" } ] }, { "bbox": [ 325.965, 142.528, 543.9347, 155.541 ], "id": "pdf-008-en-treaty-row-008", "origin_line_ids": [ "pdf-008-line-019" ], "source_page": 8, "text": "applies — shall be deemed to be a permanent establish-", "words": [ { "bbox": [ 325.965, 142.528, 348.88153, 155.541 ], "id": "pdf-008-line-019-w001", "text": "applies" }, { "bbox": [ 356.074, 142.528, 360.0013, 155.541 ], "id": "pdf-008-line-019-w002", "text": "—" }, { "bbox": [ 367.856, 142.528, 382.58305, 155.541 ], "id": "pdf-008-line-019-w003", "text": "shall" }, { "bbox": [ 390.111, 142.528, 395.3474, 155.541 ], "id": "pdf-008-line-019-w004", "text": "be" }, { "bbox": [ 402.547, 142.528, 426.67162, 155.541 ], "id": "pdf-008-line-019-w005", "text": "deemed" }, { "bbox": [ 435.274, 142.528, 440.07412, 155.541 ], "id": "pdf-008-line-019-w006", "text": "to" }, { "bbox": [ 446.401, 142.528, 452.07368, 155.541 ], "id": "pdf-008-line-019-w007", "text": "be" }, { "bbox": [ 459.492, 142.528, 461.12831, 155.541 ], "id": "pdf-008-line-019-w008", "text": "a" }, { "bbox": [ 467.347, 142.528, 502.6927, 155.541 ], "id": "pdf-008-line-019-w009", "text": "permanent" }, { "bbox": [ 511.202, 142.528, 543.9347, 155.541 ], "id": "pdf-008-line-019-w010", "text": "establish-" } ] }, { "bbox": [ 325.311, 151.692, 458.62148, 164.705 ], "id": "pdf-008-en-treaty-row-009", "origin_line_ids": [ "pdf-008-line-020" ], "source_page": 8, "text": "ment in the first-mentioned State if", "words": [ { "bbox": [ 325.311, 151.692, 339.97292, 164.705 ], "id": "pdf-008-line-020-w001", "text": "ment" }, { "bbox": [ 347.566, 151.692, 351.4933, 164.705 ], "id": "pdf-008-line-020-w002", "text": "in" }, { "bbox": [ 357.384, 151.692, 365.72961, 164.705 ], "id": "pdf-008-line-020-w003", "text": "the" }, { "bbox": [ 372.439, 151.692, 425.8261, 164.705 ], "id": "pdf-008-line-020-w004", "text": "first-mentioned" }, { "bbox": [ 433.312, 151.692, 448.58505, 164.705 ], "id": "pdf-008-line-020-w005", "text": "State" }, { "bbox": [ 455.567, 151.692, 458.62148, 164.705 ], "id": "pdf-008-line-020-w006", "text": "if" } ] }, { "bbox": [ 325.964, 165.436, 543.54516, 178.449 ], "id": "pdf-008-en-treaty-row-010", "origin_line_ids": [ "pdf-008-line-021" ], "source_page": 8, "text": "a) he has, and habitually exercises in that Contracting", "words": [ { "bbox": [ 325.964, 165.436, 329.8913, 178.449 ], "id": "pdf-008-line-021-w001", "text": "a)" }, { "bbox": [ 337.746, 165.436, 343.41868, 178.449 ], "id": "pdf-008-line-021-w002", "text": "he" }, { "bbox": [ 351.491, 165.436, 362.48744, 178.449 ], "id": "pdf-008-line-021-w003", "text": "has," }, { "bbox": [ 370.473, 165.436, 380.29125, 178.449 ], "id": "pdf-008-line-021-w004", "text": "and" }, { "bbox": [ 388.8, 165.436, 423.913, 178.449 ], "id": "pdf-008-line-021-w005", "text": "habitually" }, { "bbox": [ 432.0, 165.436, 462.63294, 178.449 ], "id": "pdf-008-line-021-w006", "text": "exercises" }, { "bbox": [ 471.927, 165.436, 476.29058, 178.449 ], "id": "pdf-008-line-021-w007", "text": "in" }, { "bbox": [ 483.709, 165.436, 494.70544, 178.449 ], "id": "pdf-008-line-021-w008", "text": "that" }, { "bbox": [ 503.345, 165.436, 543.54516, 178.449 ], "id": "pdf-008-line-021-w009", "text": "Contracting" } ] }, { "bbox": [ 337.745, 174.6, 544.36168, 187.613 ], "id": "pdf-008-en-treaty-row-011", "origin_line_ids": [ "pdf-008-line-023" ], "source_page": 8, "text": "State, an authority to conclude contracts for or on", "words": [ { "bbox": [ 337.745, 174.6, 355.69826, 187.613 ], "id": "pdf-008-line-023-w001", "text": "State," }, { "bbox": [ 364.581, 174.6, 370.25368, 187.613 ], "id": "pdf-008-line-023-w002", "text": "an" }, { "bbox": [ 378.326, 174.6, 409.54745, 187.613 ], "id": "pdf-008-line-023-w003", "text": "authority" }, { "bbox": [ 418.908, 174.6, 423.27158, 187.613 ], "id": "pdf-008-line-023-w004", "text": "to" }, { "bbox": [ 431.344, 174.6, 460.44112, 187.613 ], "id": "pdf-008-line-023-w005", "text": "conclude" }, { "bbox": [ 469.962, 174.6, 500.59494, 187.613 ], "id": "pdf-008-line-023-w006", "text": "contracts" }, { "bbox": [ 509.889, 174.6, 517.25259, 187.613 ], "id": "pdf-008-line-023-w007", "text": "for" }, { "bbox": [ 525.598, 174.6, 530.39812, 187.613 ], "id": "pdf-008-line-023-w008", "text": "or" }, { "bbox": [ 538.689, 174.6, 544.36168, 187.613 ], "id": "pdf-008-line-023-w009", "text": "on" } ] }, { "bbox": [ 338.398, 183.764, 544.41661, 196.777 ], "id": "pdf-008-en-treaty-row-012", "origin_line_ids": [ "pdf-008-line-025" ], "source_page": 8, "text": "behalf of the enterprise, unless his activities are", "words": [ { "bbox": [ 338.398, 183.764, 358.0345, 196.777 ], "id": "pdf-008-line-025-w001", "text": "behalf" }, { "bbox": [ 368.507, 183.764, 372.87058, 196.777 ], "id": "pdf-008-line-025-w002", "text": "of" }, { "bbox": [ 381.598, 183.764, 390.43423, 196.777 ], "id": "pdf-008-line-025-w003", "text": "the" }, { "bbox": [ 400.58, 183.764, 436.58025, 196.777 ], "id": "pdf-008-line-025-w004", "text": "enterprise," }, { "bbox": [ 447.053, 183.764, 466.6895, 196.777 ], "id": "pdf-008-line-025-w005", "text": "unless" }, { "bbox": [ 477.162, 183.764, 484.52559, 196.777 ], "id": "pdf-008-line-025-w006", "text": "his" }, { "bbox": [ 494.18, 183.764, 525.7232, 196.777 ], "id": "pdf-008-line-025-w007", "text": "activities" }, { "bbox": [ 536.071, 183.764, 544.41661, 196.777 ], "id": "pdf-008-line-025-w008", "text": "are" } ] }, { "bbox": [ 338.398, 193.582, 544.74459, 206.595 ], "id": "pdf-008-en-treaty-row-013", "origin_line_ids": [ "pdf-008-line-027" ], "source_page": 8, "text": "limited to the purchase of goods or merchandise for", "words": [ { "bbox": [ 338.398, 193.582, 360.73395, 206.595 ], "id": "pdf-008-line-027-w001", "text": "limited" }, { "bbox": [ 369.162, 193.582, 373.52558, 206.595 ], "id": "pdf-008-line-027-w002", "text": "to" }, { "bbox": [ 380.944, 193.582, 389.28961, 206.595 ], "id": "pdf-008-line-027-w003", "text": "the" }, { "bbox": [ 397.308, 193.582, 426.40512, 206.595 ], "id": "pdf-008-line-027-w004", "text": "purchase" }, { "bbox": [ 435.272, 193.582, 439.63558, 206.595 ], "id": "pdf-008-line-027-w005", "text": "of" }, { "bbox": [ 447.054, 193.582, 464.50845, 206.595 ], "id": "pdf-008-line-027-w006", "text": "goods" }, { "bbox": [ 473.236, 193.582, 478.03612, 206.595 ], "id": "pdf-008-line-027-w007", "text": "or" }, { "bbox": [ 485.672, 193.582, 528.2717, 206.595 ], "id": "pdf-008-line-027-w008", "text": "merchandise" }, { "bbox": [ 537.381, 193.582, 544.74459, 206.595 ], "id": "pdf-008-line-027-w009", "text": "for" } ] }, { "bbox": [ 338.399, 203.4, 401.8904, 216.413 ], "id": "pdf-008-en-treaty-row-014", "origin_line_ids": [ "pdf-008-line-029" ], "source_page": 8, "text": "the enterprise; or", "words": [ { "bbox": [ 338.399, 203.4, 346.2536, 216.413 ], "id": "pdf-008-line-029-w001", "text": "the" }, { "bbox": [ 352.799, 203.4, 389.39842, 216.413 ], "id": "pdf-008-line-029-w002", "text": "enterprise;" }, { "bbox": [ 396.654, 203.4, 401.8904, 216.413 ], "id": "pdf-008-line-029-w003", "text": "or" } ] }, { "bbox": [ 325.964, 225.655, 545.56331, 238.668 ], "id": "pdf-008-en-treaty-row-015", "origin_line_ids": [ "pdf-008-line-032" ], "source_page": 8, "text": "b) he habitually maintains in that Contracting State a", "words": [ { "bbox": [ 325.964, 225.655, 330.32758, 238.668 ], "id": "pdf-008-line-032-w001", "text": "b)" }, { "bbox": [ 338.4, 225.655, 344.07268, 238.668 ], "id": "pdf-008-line-032-w002", "text": "he" }, { "bbox": [ 352.145, 225.655, 386.6574, 238.668 ], "id": "pdf-008-line-032-w003", "text": "habitually" }, { "bbox": [ 396.0, 225.655, 428.40549, 238.668 ], "id": "pdf-008-line-032-w004", "text": "maintains" }, { "bbox": [ 437.891, 225.655, 442.25458, 238.668 ], "id": "pdf-008-line-032-w005", "text": "in" }, { "bbox": [ 450.327, 225.655, 460.7998, 238.668 ], "id": "pdf-008-line-032-w006", "text": "that" }, { "bbox": [ 469.309, 225.655, 509.50916, 238.668 ], "id": "pdf-008-line-032-w007", "text": "Contracting" }, { "bbox": [ 519.709, 225.655, 534.98205, 238.668 ], "id": "pdf-008-line-032-w008", "text": "State" }, { "bbox": [ 543.927, 225.655, 545.56331, 238.668 ], "id": "pdf-008-line-032-w009", "text": "a" } ] }, { "bbox": [ 338.4, 234.819, 544.11408, 247.832 ], "id": "pdf-008-en-treaty-row-016", "origin_line_ids": [ "pdf-008-line-034" ], "source_page": 8, "text": "stock of goods or merchandise belonging to the enter-", "words": [ { "bbox": [ 338.4, 234.819, 353.67305, 247.832 ], "id": "pdf-008-line-034-w001", "text": "stock" }, { "bbox": [ 360.655, 234.819, 365.01858, 247.832 ], "id": "pdf-008-line-034-w002", "text": "of" }, { "bbox": [ 371.128, 234.819, 389.1278, 247.832 ], "id": "pdf-008-line-034-w003", "text": "goods" }, { "bbox": [ 397.31, 234.819, 402.11012, 247.832 ], "id": "pdf-008-line-034-w004", "text": "or" }, { "bbox": [ 408.437, 234.819, 450.43753, 247.832 ], "id": "pdf-008-line-034-w005", "text": "merchandise" }, { "bbox": [ 458.182, 234.819, 491.176, 247.832 ], "id": "pdf-008-line-034-w006", "text": "belonging" }, { "bbox": [ 499.418, 234.819, 503.78158, 247.832 ], "id": "pdf-008-line-034-w007", "text": "to" }, { "bbox": [ 510.545, 234.819, 518.89061, 247.832 ], "id": "pdf-008-line-034-w008", "text": "the" }, { "bbox": [ 525.6, 234.819, 544.11408, 247.832 ], "id": "pdf-008-line-034-w009", "text": "enter-" } ] }, { "bbox": [ 339.055, 244.637, 544.80112, 257.65 ], "id": "pdf-008-en-treaty-row-017", "origin_line_ids": [ "pdf-008-line-036" ], "source_page": 8, "text": "prise from which he regularly delivers goods or", "words": [ { "bbox": [ 339.055, 244.637, 353.78205, 257.65 ], "id": "pdf-008-line-036-w001", "text": "prise" }, { "bbox": [ 363.928, 244.637, 377.54264, 257.65 ], "id": "pdf-008-line-036-w002", "text": "from" }, { "bbox": [ 388.146, 244.637, 405.6089, 257.65 ], "id": "pdf-008-line-036-w003", "text": "which" }, { "bbox": [ 416.946, 244.637, 422.61868, 257.65 ], "id": "pdf-008-line-036-w004", "text": "he" }, { "bbox": [ 432.655, 244.637, 463.28794, 257.65 ], "id": "pdf-008-line-036-w005", "text": "regularly" }, { "bbox": [ 473.891, 244.637, 500.073, 257.65 ], "id": "pdf-008-line-036-w006", "text": "delivers" }, { "bbox": [ 510.546, 244.637, 528.5458, 257.65 ], "id": "pdf-008-line-036-w007", "text": "goods" }, { "bbox": [ 540.001, 244.637, 544.80112, 257.65 ], "id": "pdf-008-line-036-w008", "text": "or" } ] }, { "bbox": [ 338.401, 253.801, 532.36412, 266.814 ], "id": "pdf-008-en-treaty-row-018", "origin_line_ids": [ "pdf-008-line-038" ], "source_page": 8, "text": "merchandise for ot on behalf of the enterprise; or", "words": [ { "bbox": [ 338.401, 253.801, 380.40153, 266.814 ], "id": "pdf-008-line-038-w001", "text": "merchandise" }, { "bbox": [ 388.801, 253.801, 396.16459, 266.814 ], "id": "pdf-008-line-038-w002", "text": "for" }, { "bbox": [ 403.201, 253.801, 408.00112, 266.814 ], "id": "pdf-008-line-038-w003", "text": "ot" }, { "bbox": [ 415.637, 253.801, 421.32658, 266.814 ], "id": "pdf-008-line-038-w004", "text": "on" }, { "bbox": [ 428.728, 253.801, 448.3645, 266.814 ], "id": "pdf-008-line-038-w005", "text": "behalf" }, { "bbox": [ 456.219, 253.801, 460.1463, 266.814 ], "id": "pdf-008-line-038-w006", "text": "of" }, { "bbox": [ 467.346, 253.801, 475.69161, 266.814 ], "id": "pdf-008-line-038-w007", "text": "the" }, { "bbox": [ 483.055, 253.801, 519.65442, 266.814 ], "id": "pdf-008-line-038-w008", "text": "enterprise;" }, { "bbox": [ 527.564, 253.801, 532.36412, 266.814 ], "id": "pdf-008-line-038-w009", "text": "or" } ] }, { "bbox": [ 326.618, 267.545, 544.30044, 280.558 ], "id": "pdf-008-en-treaty-row-019", "origin_line_ids": [ "pdf-008-line-040" ], "source_page": 8, "text": "©) he habitually secures orders in that Contracting State,", "words": [ { "bbox": [ 326.618, 267.545, 330.10902, 280.558 ], "id": "pdf-008-line-040-w001", "text": "©)" }, { "bbox": [ 338.4, 267.545, 344.07268, 280.558 ], "id": 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492.71, 423.95884, 505.723 ], "id": "pdf-008-en-treaty-row-040", "origin_line_ids": [ "pdf-008-line-085" ], "source_page": 8, "text": "establishment of the other.", "words": [ { "bbox": [ 326.618, 492.71, 374.02588, 505.723 ], "id": "pdf-008-line-085-w001", "text": "establishment" }, { "bbox": [ 381.6, 492.71, 386.40012, 505.723 ], "id": "pdf-008-line-085-w002", "text": "of" }, { "bbox": [ 392.073, 492.71, 400.41861, 505.723 ], "id": "pdf-008-line-085-w003", "text": "the" }, { "bbox": [ 407.128, 492.71, 423.95884, 505.723 ], "id": "pdf-008-line-085-w004", "text": "other." } ] }, { "bbox": [ 416.945, 528.709, 456.87275, 541.722 ], "id": "pdf-008-en-treaty-row-041", "origin_line_ids": [ "pdf-008-line-088" ], "source_page": 8, "text": "Article 6", "words": [ { "bbox": [ 416.945, 528.709, 453.0265, 541.722 ], "id": "pdf-008-line-088-w001", "text": "Article" }, { "bbox": [ 453.6, 528.709, 456.87275, 541.722 ], "id": "pdf-008-line-088-w002", "text": "6" } ] }, { "bbox": [ 335.782, 541.8, 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541.31, 541.8, 545.67358, 554.813 ], "id": "pdf-008-line-089-w009", "text": "in" } ] }, { "bbox": [ 327.274, 551.618, 542.62, 564.631 ], "id": "pdf-008-en-treaty-row-043", "origin_line_ids": [ "pdf-008-line-091" ], "source_page": 8, "text": "the Contracting State in which such property is situated", "words": [ { "bbox": [ 327.274, 551.618, 335.61961, 564.631 ], "id": "pdf-008-line-091-w001", "text": "the" }, { "bbox": [ 342.329, 551.618, 383.13405, 564.631 ], "id": "pdf-008-line-091-w002", "text": "Contracting" }, { "bbox": [ 390.765, 551.618, 406.5834, 564.631 ], "id": "pdf-008-line-091-w003", "text": "State" }, { "bbox": [ 414.329, 551.618, 418.69258, 564.631 ], "id": "pdf-008-line-091-w004", "text": "in" }, { "bbox": [ 424.802, 551.618, 442.25645, 564.631 ], "id": "pdf-008-line-091-w005", "text": "which" }, { "bbox": [ 450.329, 551.618, 462.37272, 564.631 ], "id": "pdf-008-line-091-w006", "text": "such" }, { "bbox": [ 469.965, 551.618, 497.89836, 564.631 ], "id": 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475.855, 573.873, 490.0367, 586.886 ], "id": "pdf-008-line-094-w006", "text": "shall" }, { "bbox": [ 497.455, 573.873, 502.6914, 586.886 ], "id": "pdf-008-line-094-w007", "text": "be" }, { "bbox": [ 509.891, 573.873, 533.37264, 586.886 ], "id": "pdf-008-line-094-w008", "text": "defined" }, { "bbox": [ 541.309, 573.873, 545.2363, 586.886 ], "id": "pdf-008-line-094-w009", "text": "in" } ] }, { "bbox": [ 327.273, 583.691, 544.36445, 596.704 ], "id": "pdf-008-en-treaty-row-045", "origin_line_ids": [ "pdf-008-line-097" ], "source_page": 8, "text": "accordance with the law of the Contracting State in which", "words": [ { "bbox": [ 327.273, 583.691, 365.3552, 596.704 ], "id": "pdf-008-line-097-w001", "text": "accordance" }, { "bbox": [ 373.091, 583.691, 385.65836, 596.704 ], "id": "pdf-008-line-097-w002", "text": "with" }, { "bbox": [ 392.073, 583.691, 400.41861, 596.704 ], "id": "pdf-008-line-097-w003", "text": "the" }, { "bbox": [ 407.128, 583.691, 416.45524, 596.704 ], "id": 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The term shall in", "words": [ { "bbox": [ 327.274, 592.855, 335.61961, 605.868 ], "id": "pdf-008-line-099-w001", "text": "the" }, { "bbox": [ 343.638, 592.855, 372.14752, 605.868 ], "id": "pdf-008-line-099-w002", "text": "property" }, { "bbox": [ 380.947, 592.855, 385.31058, 605.868 ], "id": "pdf-008-line-099-w003", "text": "in" }, { "bbox": [ 393.383, 592.855, 421.31636, 605.868 ], "id": "pdf-008-line-099-w004", "text": "question" }, { "bbox": [ 430.038, 592.855, 433.9653, 605.868 ], "id": "pdf-008-line-099-w005", "text": "is" }, { "bbox": [ 441.165, 592.855, 467.08518, 605.868 ], "id": "pdf-008-line-099-w006", "text": "situated." }, { "bbox": [ 477.165, 592.855, 487.47426, 605.868 ], "id": "pdf-008-line-099-w007", "text": "The" }, { "bbox": [ 496.801, 592.855, 509.892, 605.868 ], "id": "pdf-008-line-099-w008", "text": "term" }, { "bbox": [ 518.401, 592.855, 532.5827, 605.868 ], "id": "pdf-008-line-099-w009", "text": "shall" }, { "bbox": [ 541.31, 592.855, 545.67358, 605.868 ], "id": 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"ships," }, { "bbox": [ 394.692, 668.783, 411.05575, 681.796 ], "id": "pdf-008-line-115-w003", "text": "boats" }, { "bbox": [ 418.256, 668.783, 428.07425, 681.796 ], "id": "pdf-008-line-115-w004", "text": "and" }, { "bbox": [ 435.274, 668.783, 459.12848, 681.796 ], "id": "pdf-008-line-115-w005", "text": "aircraft" }, { "bbox": [ 466.038, 668.783, 480.2197, 681.796 ], "id": "pdf-008-line-115-w006", "text": "shall" }, { "bbox": [ 486.983, 668.783, 495.81923, 681.796 ], "id": "pdf-008-line-115-w007", "text": "not" }, { "bbox": [ 502.692, 668.783, 508.38158, 681.796 ], "id": "pdf-008-line-115-w008", "text": "be" }, { "bbox": [ 515.128, 668.783, 544.21888, 681.796 ], "id": "pdf-008-line-115-w009", "text": "regarded" } ] }, { "bbox": [ 326.619, 679.256, 411.78092, 692.269 ], "id": "pdf-008-en-treaty-row-055", "origin_line_ids": [ "pdf-008-line-117" ], "source_page": 8, "text": "as immovable property.", "words": [ { "bbox": [ 326.619, 679.256, 331.8554, 692.269 ], "id": 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"through" } ] }, { "bbox": [ 327.925, 106.528, 546.73008, 119.541 ], "id": "pdf-010-en-treaty-row-005", "origin_line_ids": [ "pdf-010-line-012" ], "source_page": 10, "text": "& permanent establishment situated therein If the enter-", "words": [ { "bbox": [ 327.925, 106.528, 329.56131, 119.541 ], "id": "pdf-010-line-012-w001", "text": "&" }, { "bbox": [ 335.78, 106.528, 371.71421, 119.541 ], "id": "pdf-010-line-012-w002", "text": "permanent" }, { "bbox": [ 380.289, 106.528, 427.69688, 119.541 ], "id": "pdf-010-line-012-w003", "text": "establishment" }, { "bbox": [ 436.58, 106.528, 462.762, 119.541 ], "id": "pdf-010-line-012-w004", "text": "situated" }, { "bbox": [ 470.616, 106.528, 492.95195, 119.541 ], "id": "pdf-010-line-012-w005", "text": "therein" }, { "bbox": [ 503.343, 106.528, 506.39748, 119.541 ], "id": "pdf-010-line-012-w006", "text": "If" }, { "bbox": [ 512.507, 106.528, 520.85261, 119.541 ], "id": "pdf-010-line-012-w007", "text": "the" }, { "bbox": [ 528.216, 106.528, 546.73008, 119.541 ], "id": "pdf-010-line-012-w008", "text": "enter-" } ] }, { "bbox": [ 327.925, 115.692, 547.1976, 128.705 ], "id": "pdf-010-en-treaty-row-006", "origin_line_ids": [ "pdf-010-line-014" ], "source_page": 10, "text": "prise carries on business as aforesaid, the profits of the", "words": [ { "bbox": [ 327.925, 115.692, 343.19805, 128.705 ], "id": "pdf-010-line-014-w001", "text": "prise" }, { "bbox": [ 350.834, 115.692, 373.16995, 128.705 ], "id": "pdf-010-line-014-w002", "text": "carries" }, { "bbox": [ 380.943, 115.692, 386.1794, 128.705 ], "id": "pdf-010-line-014-w003", "text": "on" }, { "bbox": [ 394.034, 115.692, 421.96112, 128.705 ], "id": "pdf-010-line-014-w004", "text": "business" }, { "bbox": [ 430.034, 115.692, 434.83412, 128.705 ], "id": "pdf-010-line-014-w005", "text": "as" }, { "bbox": [ 442.47, 115.692, 472.8172, 128.705 ], "id": "pdf-010-line-014-w006", "text": "aforesaid," }, { "bbox": [ 483.052, 115.692, 490.9066, 128.705 ], "id": "pdf-010-line-014-w007", 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"bbox": [ 351.488, 134.674, 355.85158, 147.687 ], "id": "pdf-010-line-018-w002", "text": "of" }, { "bbox": [ 362.615, 134.674, 376.75328, 147.687 ], "id": "pdf-010-line-018-w003", "text": "them" }, { "bbox": [ 384.87, 134.674, 389.67012, 147.687 ], "id": "pdf-010-line-018-w004", "text": "as" }, { "bbox": [ 396.652, 134.674, 400.14302, 147.687 ], "id": "pdf-010-line-018-w005", "text": "is" }, { "bbox": [ 406.47, 134.674, 446.95044, 147.687 ], "id": "pdf-010-line-018-w006", "text": "attributable" }, { "bbox": [ 454.906, 134.674, 459.26958, 147.687 ], "id": "pdf-010-line-018-w007", "text": "to" }, { "bbox": [ 466.033, 134.674, 477.02944, 147.687 ], "id": "pdf-010-line-018-w008", "text": "that" }, { "bbox": [ 484.36, 134.674, 519.7057, 147.687 ], "id": "pdf-010-line-018-w009", "text": "permanent" }, { "bbox": [ 528.215, 134.674, 545.04584, 147.687 ], "id": "pdf-010-line-018-w010", "text": "estab:" } ] }, { "bbox": [ 327.924, 143.838, 356.78907, 156.851 ], "id": "pdf-010-en-treaty-row-009", 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456.2182, 463.831 ], "id": "pdf-010-en-treaty-row-038", "origin_line_ids": [ "pdf-010-line-074" ], "source_page": 10, "text": "shall be taxable only in that State.", "words": [ { "bbox": [ 329.236, 450.818, 343.4177, 463.831 ], "id": "pdf-010-line-074-w001", "text": "shall" }, { "bbox": [ 350.181, 450.818, 355.85368, 463.831 ], "id": "pdf-010-line-074-w002", "text": "be" }, { "bbox": [ 361.963, 450.818, 386.01794, 463.831 ], "id": "pdf-010-line-074-w003", "text": "taxable" }, { "bbox": [ 392.727, 450.818, 405.818, 463.831 ], "id": "pdf-010-line-074-w004", "text": "only" }, { "bbox": [ 413.018, 450.818, 417.38158, 463.831 ], "id": "pdf-010-line-074-w005", "text": "in" }, { "bbox": [ 422.836, 450.818, 434.35608, 463.831 ], "id": "pdf-010-line-074-w006", "text": "that" }, { "bbox": [ 440.509, 450.818, 456.2182, 463.831 ], "id": "pdf-010-line-074-w007", "text": "State." } ] }, { "bbox": [ 337.745, 464.564, 544.25388, 477.577 ], "id": "pdf-010-en-treaty-row-039", "origin_line_ids": [ "pdf-010-line-076" ], "source_page": 10, "text": "(2) If according to Article 7 an enterprise of a Con", "words": [ { "bbox": [ 337.745, 464.564, 344.12696, 477.577 ], "id": "pdf-010-line-076-w001", "text": "(2)" }, { "bbox": [ 351.49, 464.564, 354.98102, 477.577 ], "id": "pdf-010-line-076-w002", "text": "If" }, { "bbox": [ 361.963, 464.564, 394.36264, 477.577 ], "id": "pdf-010-line-076-w003", "text": "according" }, { "bbox": [ 403.854, 464.564, 408.21758, 477.577 ], "id": "pdf-010-line-076-w004", "text": "to" }, { "bbox": [ 415.636, 464.564, 438.54525, 477.577 ], "id": "pdf-010-line-076-w005", "text": "Article" }, { "bbox": [ 447.054, 464.564, 448.69031, 477.577 ], "id": "pdf-010-line-076-w006", "text": "7" }, { "bbox": [ 456.218, 464.564, 461.4544, 477.577 ], "id": "pdf-010-line-076-w007", "text": "an" }, { "bbox": [ 469.963, 464.564, 503.2859, 477.577 ], "id": "pdf-010-line-076-w008", "text": "enterprise" }, { "bbox": [ 512.508, 464.564, 516.87158, 477.577 ], "id": 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474.382, 517.65086, 487.395 ], "id": "pdf-010-line-078-w006", "text": "international" }, { "bbox": [ 528.872, 474.382, 547.77179, 487.395 ], "id": "pdf-010-line-078-w007", "text": "traffic" } ] }, { "bbox": [ 329.236, 483.546, 547.68961, 496.559 ], "id": "pdf-010-en-treaty-row-041", "origin_line_ids": [ "pdf-010-line-080" ], "source_page": 10, "text": "may be taxed in the other Contracting State the tax", "words": [ { "bbox": [ 329.236, 483.546, 341.0179, 496.559 ], "id": "pdf-010-line-080-w001", "text": "may" }, { "bbox": [ 350.836, 483.546, 356.50868, 496.559 ], "id": "pdf-010-line-080-w002", "text": "be" }, { "bbox": [ 365.236, 483.546, 382.1451, 496.559 ], "id": "pdf-010-line-080-w003", "text": "taxed" }, { "bbox": [ 392.072, 483.546, 396.43558, 496.559 ], "id": "pdf-010-line-080-w004", "text": "in" }, { "bbox": [ 404.508, 483.546, 413.34423, 496.559 ], "id": "pdf-010-line-080-w005", "text": "the" }, { "bbox": [ 422.181, 483.546, 438.54475, 496.559 ], "id": "pdf-010-line-080-w006", 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"The" }, { "bbox": [ 369.164, 516.273, 404.8659, 529.286 ], "id": "pdf-010-line-086-w003", "text": "provisions" }, { "bbox": [ 411.709, 516.273, 416.50912, 529.286 ], "id": "pdf-010-line-086-w004", "text": "of" }, { "bbox": [ 422.836, 516.273, 460.3241, 529.286 ], "id": "pdf-010-line-086-w005", "text": "paragraphs" }, { "bbox": [ 468.654, 516.273, 469.63576, 529.286 ], "id": "pdf-010-line-086-w006", "text": "1" }, { "bbox": [ 475.199, 516.273, 484.52624, 529.286 ], "id": "pdf-010-line-086-w007", "text": "and" }, { "bbox": [ 491.563, 516.273, 493.19931, 529.286 ], "id": "pdf-010-line-086-w008", "text": "2" }, { "bbox": [ 499.418, 516.273, 513.05435, 529.286 ], "id": "pdf-010-line-086-w009", "text": "shall" }, { "bbox": [ 520.363, 516.273, 547.70876, 529.286 ], "id": "pdf-010-line-086-w010", "text": "likewise" } ] }, { "bbox": [ 329.236, 525.437, 547.05476, 538.45 ], "id": "pdf-010-en-treaty-row-045", "origin_line_ids": [ "pdf-010-line-088" ], "source_page": 10, "text": "apply to profits arising from participations in shipping", "words": [ { "bbox": [ 329.236, 525.437, 346.1451, 538.45 ], "id": "pdf-010-line-088-w001", "text": "apply" }, { "bbox": [ 355.418, 525.437, 359.78158, 538.45 ], "id": "pdf-010-line-088-w002", "text": "to" }, { "bbox": [ 367.854, 525.437, 388.47187, 538.45 ], "id": "pdf-010-line-088-w003", "text": "profits" }, { "bbox": [ 397.309, 525.437, 419.64495, 538.45 ], "id": "pdf-010-line-088-w004", "text": "arising" }, { "bbox": [ 428.073, 525.437, 441.68764, 538.45 ], "id": "pdf-010-line-088-w005", "text": "from" }, { "bbox": [ 450.328, 525.437, 498.58894, 538.45 ], "id": "pdf-010-line-088-w006", "text": "participations" }, { "bbox": [ 507.273, 525.437, 511.63658, 538.45 ], "id": "pdf-010-line-088-w007", "text": "in" }, { "bbox": [ 519.709, 525.437, 547.05476, 538.45 ], "id": "pdf-010-line-088-w008", "text": "shipping" } ] }, { "bbox": [ 329.236, 534.601, 546.6268, 547.614 ], "id": "pdf-010-en-treaty-row-046", "origin_line_ids": [ "pdf-010-line-090" 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"enterprises" }, { "bbox": [ 519.709, 534.601, 546.6268, 547.614 ], "id": "pdf-010-line-090-w010", "text": "engaged" } ] }, { "bbox": [ 329.236, 544.419, 430.8686, 557.432 ], "id": "pdf-010-en-treaty-row-047", "origin_line_ids": [ "pdf-010-line-092" ], "source_page": 10, "text": "in shipping or air transport.", "words": [ { "bbox": [ 329.236, 544.419, 333.59958, 557.432 ], "id": "pdf-010-line-092-w001", "text": "in" }, { "bbox": [ 339.709, 544.419, 367.64236, 557.432 ], "id": "pdf-010-line-092-w002", "text": "shipping" }, { "bbox": [ 375.054, 544.419, 380.3086, 557.432 ], "id": "pdf-010-line-092-w003", "text": "or" }, { "bbox": [ 386.181, 544.419, 393.54459, 557.432 ], "id": "pdf-010-line-092-w004", "text": "air" }, { "bbox": [ 399.926, 544.419, 430.8686, 557.432 ], "id": "pdf-010-line-092-w005", "text": "transport." } ] }, { "bbox": [ 420.218, 566.673, 456.8728, 579.686 ], "id": "pdf-010-en-treaty-row-048", "origin_line_ids": [ "pdf-010-line-094" ], "source_page": 10, "text": 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310.669 ], "id": "pdf-014-line-050-w001", "text": "arising" }, { "bbox": [ 352.802, 297.656, 357.16558, 310.669 ], "id": "pdf-014-line-050-w002", "text": "in" }, { "bbox": [ 363.275, 297.656, 375.31872, 310.669 ], "id": "pdf-014-line-050-w003", "text": "such" }, { "bbox": [ 381.602, 297.656, 397.96575, 310.669 ], "id": "pdf-014-line-050-w004", "text": "other" }, { "bbox": [ 404.511, 297.656, 419.78405, 310.669 ], "id": "pdf-014-line-050-w005", "text": "State" } ] }, { "bbox": [ 412.364, 329.727, 453.27341, 342.74 ], "id": "pdf-014-en-treaty-row-025", "origin_line_ids": [ "pdf-014-line-053" ], "source_page": 14, "text": "Article 1", "words": [ { "bbox": [ 412.364, 329.727, 441.57318, 342.74 ], "id": "pdf-014-line-053-w001", "text": "Article" }, { "bbox": [ 450.328, 329.727, 453.27341, 342.74 ], "id": "pdf-014-line-053-w002", "text": "1" } ] }, { "bbox": [ 333.164, 342.818, 543.05358, 355.831 ], "id": "pdf-014-en-treaty-row-026", "origin_line_ids": [ "pdf-014-line-055" ], "source_page": 14, "text": "(1) Interest arising in a Contracting State and paid to", "words": [ { "bbox": [ 333.164, 342.818, 339.05495, 355.831 ], "id": "pdf-014-line-055-w001", "text": "(1)" }, { "bbox": [ 346.255, 342.818, 371.27324, 355.831 ], "id": "pdf-014-line-055-w002", "text": "Interest" }, { "bbox": [ 378.982, 342.818, 401.31795, 355.831 ], "id": "pdf-014-line-055-w003", "text": "arising" }, { "bbox": [ 409.091, 342.818, 413.45458, 355.831 ], "id": "pdf-014-line-055-w004", "text": "in" }, { "bbox": [ 420.218, 342.818, 422.18165, 355.831 ], "id": "pdf-014-line-055-w005", "text": "a" }, { "bbox": [ 428.727, 342.818, 468.33085, 355.831 ], "id": "pdf-014-line-055-w006", "text": "Contracting" }, { "bbox": [ 477.163, 342.818, 492.43605, 355.831 ], "id": "pdf-014-line-055-w007", "text": "State" }, { "bbox": [ 500.072, 342.818, 509.89025, 355.831 ], "id": "pdf-014-line-055-w008", "text": "and" }, { "bbox": [ 518.399, 342.818, 530.96636, 355.831 ], "id": "pdf-014-line-055-w009", "text": "paid" }, { "bbox": [ 538.69, 342.818, 543.05358, 355.831 ], "id": "pdf-014-line-055-w010", "text": "to" } ] }, { "bbox": [ 323.999, 351.982, 541.96375, 364.995 ], "id": "pdf-014-en-treaty-row-027", "origin_line_ids": [ "pdf-014-line-057" ], "source_page": 14, "text": "a resident of the other Contracting State may be taxed", "words": [ { "bbox": [ 323.999, 351.982, 325.96265, 364.995 ], "id": "pdf-014-line-057-w001", "text": "a" }, { "bbox": [ 333.163, 351.982, 359.345, 364.995 ], "id": "pdf-014-line-057-w002", "text": "resident" }, { "bbox": [ 367.199, 351.982, 371.99912, 364.995 ], "id": "pdf-014-line-057-w003", "text": "of" }, { "bbox": [ 378.981, 351.982, 387.81723, 364.995 ], "id": "pdf-014-line-057-w004", "text": "the" }, { "bbox": [ 395.345, 351.982, 411.1634, 364.995 ], "id": "pdf-014-line-057-w005", "text": "other" }, { "bbox": [ 418.909, 351.982, 459.11345, 364.995 ], "id": "pdf-014-line-057-w006", "text": "Contracting" }, { "bbox": [ 468.0, 351.982, 483.27305, 364.995 ], "id": 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interest is taxed as part of the", "words": [ { "bbox": [ 325.311, 120.274, 329.67458, 133.287 ], "id": "pdf-016-line-016-w001", "text": "of" }, { "bbox": [ 337.093, 120.274, 348.61308, 133.287 ], "id": "pdf-016-line-016-w002", "text": "that" }, { "bbox": [ 356.729, 120.274, 372.5474, 133.287 ], "id": "pdf-016-line-016-w003", "text": "other" }, { "bbox": [ 380.947, 120.274, 396.7654, 133.287 ], "id": "pdf-016-line-016-w004", "text": "State" }, { "bbox": [ 405.165, 120.274, 413.51061, 133.287 ], "id": "pdf-016-line-016-w005", "text": "the" }, { "bbox": [ 421.529, 120.274, 446.54724, 133.287 ], "id": "pdf-016-line-016-w006", "text": "interest" }, { "bbox": [ 455.565, 120.274, 459.05602, 133.287 ], "id": "pdf-016-line-016-w007", "text": "is" }, { "bbox": [ 466.038, 120.274, 482.9471, 133.287 ], "id": "pdf-016-line-016-w008", "text": "taxed" }, { "bbox": [ 491.565, 120.274, 496.36512, 133.287 ], "id": "pdf-016-line-016-w009", "text": "as" }, { "bbox": [ 504.001, 120.274, 515.52108, 133.287 ], "id": "pdf-016-line-016-w010", "text": "part" }, { "bbox": [ 524.292, 120.274, 528.2193, 133.287 ], "id": "pdf-016-line-016-w011", "text": "of" }, { "bbox": [ 536.074, 120.274, 544.43404, 133.287 ], "id": "pdf-016-line-016-w012", "text": "the" } ] }, { "bbox": [ 325.31, 129.438, 469.78994, 142.451 ], "id": "pdf-016-en-treaty-row-008", "origin_line_ids": [ "pdf-016-line-017" ], "source_page": 16, "text": "profits of the permanent establishment.", "words": [ { "bbox": [ 325.31, 129.438, 345.92787, 142.451 ], "id": "pdf-016-line-017-w001", "text": "profits" }, { "bbox": [ 352.801, 129.438, 357.60112, 142.451 ], "id": "pdf-016-line-017-w002", "text": "of" }, { "bbox": [ 363.274, 129.438, 371.61961, 142.451 ], "id": "pdf-016-line-017-w003", "text": "the" }, { "bbox": [ 378.329, 129.438, 413.6747, 142.451 ], "id": "pdf-016-line-017-w004", "text": "permanent" }, { "bbox": [ 421.529, 129.438, 469.78994, 142.451 ], "id": "pdf-016-line-017-w005", "text": "establishment." } ] }, { "bbox": [ 333.818, 141.873, 543.49033, 154.886 ], "id": "pdf-016-en-treaty-row-009", "origin_line_ids": [ "pdf-016-line-019" ], "source_page": 16, "text": "(9) Interest shall be deemed to arise in a Contracting", "words": [ { "bbox": [ 333.818, 141.873, 339.70895, 154.886 ], "id": "pdf-016-line-019-w001", "text": "(9)" }, { "bbox": [ 347.563, 141.873, 372.58124, 154.886 ], "id": "pdf-016-line-019-w002", "text": "Interest" }, { "bbox": [ 380.29, 141.873, 395.01705, 154.886 ], "id": "pdf-016-line-019-w003", "text": "shall" }, { "bbox": [ 402.545, 141.873, 408.21768, 154.886 ], "id": "pdf-016-line-019-w004", "text": "be" }, { "bbox": [ 415.636, 141.873, 440.32144, 154.886 ], "id": "pdf-016-line-019-w005", "text": "deemed" }, { "bbox": [ 449.018, 141.873, 453.38158, 154.886 ], "id": "pdf-016-line-019-w006", "text": "to" }, { "bbox": [ 460.8, 141.873, 475.52705, 154.886 ], "id": "pdf-016-line-019-w007", "text": "arise" }, { "bbox": [ 483.709, 141.873, 487.6363, 154.886 ], "id": "pdf-016-line-019-w008", "text": "in" }, { "bbox": [ 494.836, 141.873, 496.47231, 154.886 ], "id": "pdf-016-line-019-w009", "text": "a" }, { "bbox": [ 502.691, 141.873, 543.49033, 154.886 ], "id": "pdf-016-line-019-w010", "text": "Contracting" } ] }, { "bbox": [ 325.309, 151.037, 543.53537, 164.05 ], "id": "pdf-016-en-treaty-row-010", "origin_line_ids": [ "pdf-016-line-021" ], "source_page": 16, "text": "State when the payer is that State, a “Land”, a political", "words": [ { "bbox": [ 325.309, 151.037, 340.58205, 164.05 ], "id": "pdf-016-line-021-w001", "text": "State" }, { "bbox": [ 348.218, 151.037, 363.93604, 164.05 ], "id": "pdf-016-line-021-w002", "text": "when" }, { "bbox": [ 372.436, 151.037, 380.78161, 164.05 ], "id": "pdf-016-line-021-w003", "text": "the" }, { "bbox": [ 388.145, 151.037, 406.1448, 164.05 ], "id": "pdf-016-line-021-w004", "text": "payer" }, { "bbox": [ 414.327, 151.037, 417.81802, 164.05 ], "id": "pdf-016-line-021-w005", "text": "is" }, { "bbox": [ 424.145, 151.037, 435.66508, 164.05 ], "id": "pdf-016-line-021-w006", "text": "that" }, { "bbox": [ 443.127, 151.037, 460.51944, 164.05 ], "id": "pdf-016-line-021-w007", "text": "State," }, { "bbox": [ 468.0, 151.037, 469.63631, 164.05 ], "id": "pdf-016-line-021-w008", "text": "a" }, { "bbox": [ 476.509, 151.037, 500.57031, 164.05 ], "id": "pdf-016-line-021-w009", "text": "“Land”," }, { "bbox": [ 508.582, 151.037, 510.54565, 164.05 ], "id": "pdf-016-line-021-w010", "text": "a" }, { "bbox": [ 516.437, 151.037, 543.53537, 164.05 ], "id": "pdf-016-line-021-w011", "text": "political" } ] }, { "bbox": [ 325.31, 160.855, 544.30344, 173.868 ], "id": "pdf-016-en-treaty-row-011", "origin_line_ids": [ "pdf-016-line-023" ], "source_page": 16, "text": "subdivision, a local authority or a resident of that State.", "words": [ { "bbox": [ 325.31, 160.855, 366.39572, 173.868 ], "id": "pdf-016-line-023-w001", "text": "subdivision," }, { "bbox": [ 374.401, 160.855, 376.03731, 173.868 ], "id": 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16, "text": "Where, however, the person paying the interest, whether", "words": [ { "bbox": [ 325.311, 170.019, 348.31398, 183.032 ], "id": "pdf-016-line-025-w001", "text": "Where," }, { "bbox": [ 356.075, 170.019, 386.911, 183.032 ], "id": "pdf-016-line-025-w002", "text": "however," }, { "bbox": [ 394.693, 170.019, 403.03861, 183.032 ], "id": "pdf-016-line-025-w003", "text": "the" }, { "bbox": [ 409.748, 170.019, 431.06774, 183.032 ], "id": "pdf-016-line-025-w004", "text": "person" }, { "bbox": [ 438.548, 170.019, 459.86774, 183.032 ], "id": "pdf-016-line-025-w005", "text": "paying" }, { "bbox": [ 468.003, 170.019, 476.34861, 183.032 ], "id": "pdf-016-line-025-w006", "text": "the" }, { "bbox": [ 483.058, 170.019, 510.15637, 183.032 ], "id": "pdf-016-line-025-w007", "text": "interest," }, { "bbox": [ 517.094, 170.019, 543.43941, 183.032 ], "id": "pdf-016-line-025-w008", "text": "whether" } ] }, { "bbox": [ 325.312, 179.837, 545.02058, 192.85 ], "id": "pdf-016-en-treaty-row-013", 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such interest shall", "words": [ { "bbox": [ 325.311, 217.147, 331.42022, 230.16 ], "id": "pdf-016-line-035-w001", "text": "by" }, { "bbox": [ 338.402, 217.147, 350.44572, 230.16 ], "id": "pdf-016-line-035-w002", "text": "such" }, { "bbox": [ 357.384, 217.147, 393.31821, 230.16 ], "id": "pdf-016-line-035-w003", "text": "permanent" }, { "bbox": [ 401.239, 217.147, 451.33268, 230.16 ], "id": "pdf-016-line-035-w004", "text": "establishment," }, { "bbox": [ 458.839, 217.147, 471.40636, 230.16 ], "id": "pdf-016-line-035-w005", "text": "then" }, { "bbox": [ 479.13, 217.147, 491.17372, 230.16 ], "id": "pdf-016-line-035-w006", "text": "such" }, { "bbox": [ 498.112, 217.147, 523.13024, 230.16 ], "id": "pdf-016-line-035-w007", "text": "interest" }, { "bbox": [ 530.185, 217.147, 544.3667, 230.16 ], "id": "pdf-016-line-035-w008", "text": "shall" } ] }, { "bbox": [ 325.312, 226.311, 543.71045, 239.324 ], "id": "pdf-016-en-treaty-row-018", "origin_line_ids": [ "pdf-016-line-037" ], "source_page": 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526.256, 226.311, 543.71045, 239.324 ], "id": "pdf-016-line-037-w010", "text": "which" } ] }, { "bbox": [ 325.965, 236.129, 477.29656, 249.142 ], "id": "pdf-016-en-treaty-row-019", "origin_line_ids": [ "pdf-016-line-039" ], "source_page": 16, "text": "the permanent establishment is situated.", "words": [ { "bbox": [ 325.965, 236.129, 334.31061, 249.142 ], "id": "pdf-016-line-039-w001", "text": "the" }, { "bbox": [ 340.365, 236.129, 376.30389, 249.142 ], "id": "pdf-016-line-039-w002", "text": "permanent" }, { "bbox": [ 383.565, 236.129, 432.18799, 249.142 ], "id": "pdf-016-line-039-w003", "text": "establishment" }, { "bbox": [ 439.856, 236.129, 443.34702, 249.142 ], "id": "pdf-016-line-039-w004", "text": "is" }, { "bbox": [ 449.02, 236.129, 477.29656, 249.142 ], "id": "pdf-016-line-039-w005", "text": "situated." } ] }, { "bbox": [ 334.473, 249.218, 544.5826, 262.231 ], "id": "pdf-016-en-treaty-row-020", "origin_line_ids": [ "pdf-016-line-041" ], "source_page": 16, "text": "(8) Where, owing to a special relationship between the", "words": [ { "bbox": [ 334.473, 249.218, 340.36395, 262.231 ], "id": "pdf-016-line-041-w001", "text": "(8)" }, { "bbox": [ 347.564, 249.218, 371.1278, 262.231 ], "id": "pdf-016-line-041-w002", "text": "Where," }, { "bbox": [ 378.328, 249.218, 397.41915, 262.231 ], "id": "pdf-016-line-041-w003", "text": "owing" }, { "bbox": [ 405.164, 249.218, 409.96412, 262.231 ], "id": "pdf-016-line-041-w004", "text": "to" }, { "bbox": [ 415.637, 249.218, 417.60065, 262.231 ], "id": "pdf-016-line-041-w005", "text": "a" }, { "bbox": [ 423.492, 249.218, 445.82795, 262.231 ], "id": "pdf-016-line-041-w006", "text": "special" }, { "bbox": [ 453.601, 249.218, 494.08144, 262.231 ], "id": "pdf-016-line-041-w007", "text": "relationship" }, { "bbox": [ 501.383, 249.218, 528.3008, 262.231 ], "id": "pdf-016-line-041-w008", "text": "between" }, { "bbox": [ 536.728, 249.218, 544.5826, 262.231 ], "id": "pdf-016-line-041-w009", "text": "the" } ] }, { "bbox": [ 325.964, 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}, { "bbox": [ 510.546, 259.691, 525.20792, 272.704 ], "id": "pdf-016-line-043-w009", "text": "them" }, { "bbox": [ 534.764, 259.691, 544.09124, 272.704 ], "id": "pdf-016-line-043-w010", "text": "and" } ] }, { "bbox": [ 326.619, 268.2, 544.3637, 281.213 ], "id": "pdf-016-en-treaty-row-022", "origin_line_ids": [ "pdf-016-line-045" ], "source_page": 16, "text": "some other person, the amount of the interest paid,", "words": [ { "bbox": [ 326.619, 268.2, 341.28092, 281.213 ], "id": "pdf-016-line-045-w001", "text": "some" }, { "bbox": [ 351.492, 268.2, 367.85575, 281.213 ], "id": "pdf-016-line-045-w002", "text": "other" }, { "bbox": [ 377.674, 268.2, 401.15564, 281.213 ], "id": "pdf-016-line-045-w003", "text": "person," }, { "bbox": [ 411.056, 268.2, 419.89223, 281.213 ], "id": "pdf-016-line-045-w004", "text": "the" }, { "bbox": [ 429.383, 268.2, 452.9468, 281.213 ], "id": "pdf-016-line-045-w005", "text": "amount" }, { "bbox": [ 463.419, 268.2, 468.21912, 281.213 ], "id": 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"the" }, { "bbox": [ 380.946, 287.182, 405.07062, 300.195 ], "id": "pdf-016-line-049-w003", "text": "amount" }, { "bbox": [ 415.637, 287.182, 433.6368, 300.195 ], "id": "pdf-016-line-049-w004", "text": "which" }, { "bbox": [ 444.437, 287.182, 462.98215, 300.195 ], "id": "pdf-016-line-049-w005", "text": "would" }, { "bbox": [ 473.892, 287.182, 488.03028, 300.195 ], "id": "pdf-016-line-049-w006", "text": "have" }, { "bbox": [ 498.11, 287.182, 512.24828, 300.195 ], "id": "pdf-016-line-049-w007", "text": "been" }, { "bbox": [ 522.983, 287.182, 543.74114, 300.195 ], "id": "pdf-016-line-049-w008", "text": "agreed" } ] }, { "bbox": [ 325.965, 296.346, 545.02058, 309.359 ], "id": "pdf-016-en-treaty-row-025", "origin_line_ids": [ "pdf-016-line-051" ], "source_page": 16, "text": "upon by the payer and the recipient in the absence of", "words": [ { "bbox": [ 325.965, 296.346, 340.10328, 309.359 ], "id": "pdf-016-line-051-w001", "text": "upon" }, { "bbox": [ 348.874, 296.346, 354.98322, 309.359 ], 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318.523 ], "id": "pdf-016-en-treaty-row-026", "origin_line_ids": [ "pdf-016-line-053" ], "source_page": 16, "text": "such relationship, the provisions of this Article shall", "words": [ { "bbox": [ 325.966, 305.51, 338.53336, 318.523 ], "id": "pdf-016-line-053-w001", "text": "such" }, { "bbox": [ 348.221, 305.51, 391.37853, 318.523 ], "id": "pdf-016-line-053-w002", "text": "relationship," }, { "bbox": [ 401.894, 305.51, 410.23961, 318.523 ], "id": "pdf-016-line-053-w003", "text": "the" }, { "bbox": [ 419.567, 305.51, 454.6748, 318.523 ], "id": "pdf-016-line-053-w004", "text": "provisions" }, { "bbox": [ 464.731, 305.51, 469.53112, 318.523 ], "id": "pdf-016-line-053-w005", "text": "of" }, { "bbox": [ 478.476, 305.51, 488.42516, 318.523 ], "id": "pdf-016-line-053-w006", "text": "this" }, { "bbox": [ 498.112, 305.51, 520.44795, 318.523 ], "id": "pdf-016-line-053-w007", "text": "Article" }, { "bbox": [ 530.185, 305.51, 544.3667, 318.523 ], "id": "pdf-016-line-053-w008", "text": "shall" } ] 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In that case,", "words": [ { "bbox": [ 325.967, 315.328, 342.8761, 328.341 ], "id": "pdf-016-line-055-w001", "text": "apply" }, { "bbox": [ 351.494, 315.328, 364.585, 328.341 ], "id": "pdf-016-line-055-w002", "text": "only" }, { "bbox": [ 373.749, 315.328, 378.11258, 328.341 ], "id": "pdf-016-line-055-w003", "text": "to" }, { "bbox": [ 385.531, 315.328, 394.36723, 328.341 ], "id": "pdf-016-line-055-w004", "text": "the" }, { "bbox": [ 402.549, 315.328, 453.86572, 328.341 ], "id": "pdf-016-line-055-w005", "text": "last-mentioned" }, { "bbox": [ 463.422, 315.328, 487.47694, 328.341 ], "id": "pdf-016-line-055-w006", "text": "amount." }, { "bbox": [ 498.113, 315.328, 502.47658, 328.341 ], "id": "pdf-016-line-055-w007", "text": "In" }, { "bbox": [ 510.549, 315.328, 521.54544, 328.341 ], "id": "pdf-016-line-055-w008", "text": "that" }, { "bbox": [ 530.185, 315.328, 544.3667, 328.341 ], "id": "pdf-016-line-055-w009", "text": "case," } ] }, { "bbox": [ 325.967, 324.492, 544.42294, 337.505 ], "id": "pdf-016-en-treaty-row-028", "origin_line_ids": [ "pdf-016-line-057" ], "source_page": 16, "text": "the excess part of the payments shall remain taxable", "words": [ { "bbox": [ 325.967, 324.492, 334.80323, 337.505 ], "id": "pdf-016-line-057-w001", "text": "the" }, { "bbox": [ 343.64, 324.492, 363.83732, 337.505 ], "id": "pdf-016-line-057-w002", "text": "excess" }, { "bbox": [ 373.095, 324.492, 385.13872, 337.505 ], "id": "pdf-016-line-057-w003", "text": "part" }, { "bbox": [ 394.04, 324.492, 398.40358, 337.505 ], "id": "pdf-016-line-057-w004", "text": "of" }, { "bbox": [ 407.131, 324.492, 415.47661, 337.505 ], "id": "pdf-016-line-057-w005", "text": "the" }, { "bbox": [ 424.149, 324.492, 455.5674, 337.505 ], "id": "pdf-016-line-057-w006", "text": "payments" }, { "bbox": [ 466.04, 324.492, 480.2217, 337.505 ], "id": "pdf-016-line-057-w007", "text": "shall" }, { "bbox": [ 489.604, 324.492, 510.92374, 337.505 ], "id": "pdf-016-line-057-w008", "text": "remain" }, { "bbox": [ 520.368, 324.492, 544.42294, 337.505 ], "id": "pdf-016-line-057-w009", "text": "taxable" } ] }, { "bbox": [ 326.623, 333.656, 544.58625, 346.669 ], "id": "pdf-016-en-treaty-row-029", "origin_line_ids": [ "pdf-016-line-059" ], "source_page": 16, "text": "according to the law of each Contracting State, due", "words": [ { "bbox": [ 326.623, 333.656, 359.61232, 346.669 ], "id": "pdf-016-line-059-w001", "text": "according" }, { "bbox": [ 369.823, 333.656, 374.18658, 346.669 ], "id": "pdf-016-line-059-w002", "text": "to" }, { "bbox": [ 383.568, 333.656, 391.91361, 346.669 ], "id": "pdf-016-line-059-w003", "text": "the" }, { "bbox": [ 401.241, 333.656, 410.56824, 346.669 ], "id": "pdf-016-line-059-w004", "text": "law" }, { "bbox": [ 420.877, 333.656, 425.67712, 346.669 ], "id": "pdf-016-line-059-w005", "text": "of" }, { "bbox": [ 434.622, 333.656, 447.20028, 346.669 ], "id": "pdf-016-line-059-w006", "text": "each" }, { "bbox": [ 456.877, 333.656, 497.07716, 346.669 ], "id": "pdf-016-line-059-w007", 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permanent", "words": [ { "bbox": [ 327.929, 717.219, 342.59092, 730.232 ], "id": "pdf-016-line-130-w001", "text": "ment" }, { "bbox": [ 349.529, 717.219, 359.34725, 730.232 ], "id": "pdf-016-line-130-w002", "text": "and" }, { "bbox": [ 366.547, 717.219, 374.89261, 730.232 ], "id": "pdf-016-line-130-w003", "text": "the" }, { "bbox": [ 381.602, 717.219, 411.64526, 730.232 ], "id": "pdf-016-line-130-w004", "text": "royalties" }, { "bbox": [ 418.911, 717.219, 427.25661, 730.232 ], "id": "pdf-016-line-130-w005", "text": "are" }, { "bbox": [ 433.966, 717.219, 473.8474, 730.232 ], "id": "pdf-016-line-130-w006", "text": "attributable" }, { "bbox": [ 481.093, 717.219, 485.89312, 730.232 ], "id": "pdf-016-line-130-w007", "text": "to" }, { "bbox": [ 492.22, 717.219, 502.6928, 730.232 ], "id": "pdf-016-line-130-w008", "text": "that" }, { "bbox": [ 509.893, 717.219, 545.2387, 730.232 ], "id": "pdf-016-line-130-w009", "text": "permanent" } ] }, { "bbox": [ 327.929, 727.037, 546.54875, 740.05 ], 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530.185, 727.037, 546.54875, 740.05 ], "id": "pdf-016-line-132-w009", "text": "other" } ] }, { "bbox": [ 327.93, 736.201, 547.42012, 749.214 ], "id": "pdf-016-en-treaty-row-066", "origin_line_ids": [ "pdf-016-line-134" ], "source_page": 16, "text": "State the royalties are taxed as part of the profits of", "words": [ { "bbox": [ 327.93, 736.201, 343.7484, 749.214 ], "id": "pdf-016-line-134-w001", "text": "State" }, { "bbox": [ 352.148, 736.201, 360.98423, 749.214 ], "id": "pdf-016-line-134-w002", "text": "the" }, { "bbox": [ 369.166, 736.201, 398.62075, 749.214 ], "id": "pdf-016-line-134-w003", "text": "royalties" }, { "bbox": [ 407.784, 736.201, 416.62023, 749.214 ], "id": "pdf-016-line-134-w004", "text": "are" }, { "bbox": [ 425.457, 736.201, 441.82075, 749.214 ], "id": "pdf-016-line-134-w005", "text": "taxed" }, { "bbox": [ 450.984, 736.201, 455.78412, 749.214 ], "id": "pdf-016-line-134-w006", "text": "as" }, { "bbox": [ 464.075, 736.201, 476.11872, 749.214 ], "id": 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"alienation" }, { "bbox": [ 456.218, 299.618, 461.01812, 312.631 ], "id": "pdf-018-line-052-w006", "text": "of" }, { "bbox": [ 468.654, 299.618, 505.17789, 312.631 ], "id": "pdf-018-line-052-w007", "text": "immovable" }, { "bbox": [ 514.472, 299.618, 545.10494, 312.631 ], "id": "pdf-018-line-052-w008", "text": "property," } ] }, { "bbox": [ 327.272, 308.782, 545.23575, 321.795 ], "id": "pdf-018-en-treaty-row-027", "origin_line_ids": [ "pdf-018-line-054" ], "source_page": 18, "text": "as defined in paragraph 2 of Article 6, may be taxed", "words": [ { "bbox": [ 327.272, 308.782, 332.07212, 321.795 ], "id": "pdf-018-line-054-w001", "text": "as" }, { "bbox": [ 339.708, 308.782, 364.33533, 321.795 ], "id": "pdf-018-line-054-w002", "text": "defined" }, { "bbox": [ 373.09, 308.782, 377.45358, 321.795 ], "id": "pdf-018-line-054-w003", "text": "in" }, { "bbox": [ 385.526, 308.782, 419.69351, 321.795 ], "id": "pdf-018-line-054-w004", "text": "paragraph" }, { "bbox": [ 429.381, 308.782, 431.34465, 321.795 ], "id": "pdf-018-line-054-w005", "text": "2" }, { "bbox": [ 438.545, 308.782, 442.90858, 321.795 ], "id": "pdf-018-line-054-w006", "text": "of" }, { "bbox": [ 450.981, 308.782, 473.31695, 321.795 ], "id": "pdf-018-line-054-w007", "text": "Article" }, { "bbox": [ 481.745, 308.782, 485.6723, 321.795 ], "id": "pdf-018-line-054-w008", "text": "6," }, { "bbox": [ 493.527, 308.782, 504.81789, 321.795 ], "id": "pdf-018-line-054-w009", "text": "may" }, { "bbox": [ 514.472, 308.782, 520.14468, 321.795 ], "id": "pdf-018-line-054-w010", "text": "be" }, { "bbox": [ 528.872, 308.782, 545.23575, 321.795 ], "id": "pdf-018-line-054-w011", "text": "taxed" } ] }, { "bbox": [ 327.272, 317.946, 546.76202, 330.959 ], "id": "pdf-018-en-treaty-row-028", "origin_line_ids": [ "pdf-018-line-055" ], "source_page": 18, "text": "in the Contracting State in which such property is", "words": [ { "bbox": [ 327.272, 317.946, 331.63558, 330.959 ], "id": "pdf-018-line-055-w001", "text": "in" }, { "bbox": [ 341.672, 317.946, 350.01761, 330.959 ], "id": "pdf-018-line-055-w002", "text": "the" }, { "bbox": [ 359.999, 317.946, 400.79833, 330.959 ], "id": "pdf-018-line-055-w003", "text": "Contracting" }, { "bbox": [ 411.708, 317.946, 427.5264, 330.959 ], "id": "pdf-018-line-055-w004", "text": "State" }, { "bbox": [ 437.89, 317.946, 442.25358, 330.959 ], "id": "pdf-018-line-055-w005", "text": "in" }, { "bbox": [ 452.29, 317.946, 469.1991, 330.959 ], "id": "pdf-018-line-055-w006", "text": "which" }, { "bbox": [ 480.435, 317.946, 493.00236, 330.959 ], "id": "pdf-018-line-055-w007", "text": "such" }, { "bbox": [ 503.344, 317.946, 530.68976, 330.959 ], "id": "pdf-018-line-055-w008", "text": "property" }, { "bbox": [ 543.271, 317.946, 546.76202, 330.959 ], "id": "pdf-018-line-055-w009", "text": "is" } ] }, { "bbox": [ 326.616, 327.764, 354.89256, 340.777 ], "id": "pdf-018-en-treaty-row-029", "origin_line_ids": [ "pdf-018-line-057" ], "source_page": 18, "text": "situated.", "words": [ { 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418.908, 348.71, 447.41752, 361.723 ], "id": "pdf-018-line-062-w006", "text": "property" }, { "bbox": [ 454.253, 348.71, 459.05312, 361.723 ], "id": "pdf-018-line-062-w007", "text": "of" }, { "bbox": [ 466.035, 348.71, 467.01676, 361.723 ], "id": "pdf-018-line-062-w008", "text": "a" }, { "bbox": [ 470.617, 348.71, 506.55121, 361.723 ], "id": "pdf-018-line-062-w009", "text": "permanent" }, { "bbox": [ 513.162, 348.71, 542.9203, 361.723 ], "id": "pdf-018-line-062-w010", "text": "establish." } ] }, { "bbox": [ 326.617, 358.528, 545.72661, 371.541 ], "id": "pdf-018-en-treaty-row-032", "origin_line_ids": [ "pdf-018-line-064" ], "source_page": 18, "text": "ment which an enterprise of a Contracting State has in the", "words": [ { "bbox": [ 326.617, 358.528, 340.75528, 371.541 ], "id": "pdf-018-line-064-w001", "text": "ment" }, { "bbox": [ 348.217, 358.528, 365.1261, 371.541 ], "id": "pdf-018-line-064-w002", "text": "which" }, { "bbox": [ 372.435, 358.528, 378.10768, 371.541 ], "id": "pdf-018-line-064-w003", "text": "an" }, { "bbox": [ 384.217, 358.528, 418.7294, 371.541 ], "id": "pdf-018-line-064-w004", "text": "enterprise" }, { "bbox": [ 425.453, 358.528, 430.25312, 371.541 ], "id": "pdf-018-line-064-w005", "text": "of" }, { "bbox": [ 435.926, 358.528, 437.56231, 371.541 ], "id": "pdf-018-line-064-w006", "text": "a" }, { "bbox": [ 442.471, 358.528, 483.27033, 371.541 ], "id": "pdf-018-line-064-w007", "text": "Contracting" }, { "bbox": [ 490.253, 358.528, 505.52605, 371.541 ], "id": "pdf-018-line-064-w008", "text": "State" }, { "bbox": [ 512.508, 358.528, 521.34423, 371.541 ], "id": "pdf-018-line-064-w009", "text": "has" }, { "bbox": [ 528.217, 358.528, 532.1443, 371.541 ], "id": "pdf-018-line-064-w010", "text": "in" }, { "bbox": [ 537.381, 358.528, 545.72661, 371.541 ], "id": "pdf-018-line-064-w011", "text": "the" } ] }, { "bbox": [ 326.617, 367.692, 546.38061, 380.705 ], "id": "pdf-018-en-treaty-row-033", "origin_line_ids": [ "pdf-018-line-066" ], "source_page": 18, "text": "other Contracting State, including such gains from the", "words": [ { "bbox": [ 326.617, 367.692, 342.98075, 380.705 ], "id": "pdf-018-line-066-w001", "text": "other" }, { "bbox": [ 351.49, 367.692, 392.28933, 380.705 ], "id": "pdf-018-line-066-w002", "text": "Contracting" }, { "bbox": [ 401.89, 367.692, 419.28244, 380.705 ], "id": "pdf-018-line-066-w003", "text": "State," }, { "bbox": [ 428.072, 367.692, 459.29345, 380.705 ], "id": "pdf-018-line-066-w004", "text": "including" }, { "bbox": [ 468.654, 367.692, 480.69772, 380.705 ], "id": "pdf-018-line-066-w005", "text": "such" }, { "bbox": [ 489.599, 367.692, 505.96275, 380.705 ], "id": "pdf-018-line-066-w006", "text": "gains" }, { "bbox": [ 515.126, 367.692, 528.74064, 380.705 ], "id": "pdf-018-line-066-w007", "text": "from" }, { "bbox": [ 538.035, 367.692, 546.38061, 380.705 ], "id": "pdf-018-line-066-w008", "text": "the" } ] }, { "bbox": [ 326.617, 376.856, 546.5434, 389.869 ], "id": "pdf-018-en-treaty-row-034", "origin_line_ids": [ "pdf-018-line-068" ], "source_page": 18, "text": "alienation of such a permanent establishment (alone or", "words": [ { "bbox": [ 326.617, 376.856, 360.534, 389.869 ], "id": "pdf-018-line-068-w001", "text": "alienation" }, { "bbox": [ 369.162, 376.856, 373.96212, 389.869 ], "id": "pdf-018-line-068-w002", "text": "of" }, { "bbox": [ 381.598, 376.856, 393.64172, 389.869 ], "id": "pdf-018-line-068-w003", "text": "such" }, { "bbox": [ 402.543, 376.856, 404.50665, 389.869 ], "id": "pdf-018-line-068-w004", "text": "a" }, { "bbox": [ 411.707, 376.856, 447.0527, 389.869 ], "id": "pdf-018-line-068-w005", "text": "permanent" }, { "bbox": [ 456.216, 376.856, 504.23566, 389.869 ], "id": "pdf-018-line-068-w006", "text": "establishment" }, { "bbox": [ 513.816, 376.856, 532.89168, 389.869 ], "id": "pdf-018-line-068-w007", "text": "(alone" }, { "bbox": [ 541.307, 376.856, 546.5434, 389.869 ], "id": "pdf-018-line-068-w008", "text": "or" } ] }, { "bbox": [ 326.616, 386.674, 545.72561, 399.687 ], "id": "pdf-018-en-treaty-row-035", "origin_line_ids": [ "pdf-018-line-070" ], "source_page": 18, "text": "together with the whole enterprise), may be taxed in the", "words": [ { "bbox": [ 326.616, 386.674, 354.54312, 399.687 ], "id": "pdf-018-line-070-w001", "text": "together" }, { "bbox": [ 361.961, 386.674, 375.052, 399.687 ], "id": "pdf-018-line-070-w002", "text": "with" }, { "bbox": [ 382.252, 386.674, 390.59761, 399.687 ], "id": "pdf-018-line-070-w003", "text": "the" }, { "bbox": [ 397.961, 386.674, 416.50615, 399.687 ], "id": "pdf-018-line-070-w004", "text": "whole" }, { "bbox": [ 424.143, 386.674, 462.81696, 399.687 ], "id": "pdf-018-line-070-w005", "text": "enterprise)," }, { "bbox": [ 470.616, 386.674, 481.90689, 399.687 ], "id": "pdf-018-line-070-w006", "text": "may" }, { "bbox": [ 490.252, 386.674, 495.4884, 399.687 ], "id": "pdf-018-line-070-w007", "text": "be" }, { "bbox": [ 502.034, 386.674, 519.48845, 399.687 ], "id": "pdf-018-line-070-w008", "text": "taxed" }, { "bbox": [ 526.907, 386.674, 531.27058, 399.687 ], "id": "pdf-018-line-070-w009", "text": "in" }, { "bbox": [ 537.38, 386.674, 545.72561, 399.687 ], "id": "pdf-018-line-070-w010", "text": "the" } ] }, { "bbox": [ 327.271, 395.838, 546.76112, 408.851 ], "id": "pdf-018-en-treaty-row-036", "origin_line_ids": [ "pdf-018-line-072" ], "source_page": 18, "text": "other State. However, gains from the alienation of", "words": [ { "bbox": [ 327.271, 395.838, 343.63475, 408.851 ], "id": "pdf-018-line-072-w001", "text": "other" }, { "bbox": [ 354.107, 395.838, 372.06026, 408.851 ], "id": "pdf-018-line-072-w002", "text": "State." }, { "bbox": [ 382.252, 395.838, 414.83416, 408.851 ], "id": "pdf-018-line-072-w003", "text": "However," }, { "bbox": [ 426.761, 395.838, 442.5794, 408.851 ], "id": "pdf-018-line-072-w004", "text": "gains" }, { "bbox": [ 453.597, 395.838, 466.688, 408.851 ], "id": "pdf-018-line-072-w005", "text": "from" }, { "bbox": [ 478.47, 395.838, 486.81561, 408.851 ], "id": "pdf-018-line-072-w006", "text": "the" }, { "bbox": [ 496.797, 395.838, 530.714, 408.851 ], "id": "pdf-018-line-072-w007", "text": "alienation" }, { "bbox": [ 541.961, 395.838, 546.76112, 408.851 ], "id": "pdf-018-line-072-w008", "text": "of" } ] }, { "bbox": [ 326.616, 405.002, 547.19765, 418.015 ], "id": "pdf-018-en-treaty-row-037", "origin_line_ids": [ "pdf-018-line-074" ], "source_page": 18, "text": "movable property of the kind referred to in paragraph 3", "words": [ { "bbox": [ 326.616, 405.002, 354.68586, 418.015 ], "id": "pdf-018-line-074-w001", "text": "movable" }, { "bbox": [ 362.616, 405.002, 391.71312, 418.015 ], "id": "pdf-018-line-074-w002", "text": "property" }, { "bbox": [ 399.271, 405.002, 404.07112, 418.015 ], "id": "pdf-018-line-074-w003", "text": "of" }, { "bbox": [ 410.398, 405.002, 419.23423, 418.015 ], "id": "pdf-018-line-074-w004", "text": "the" }, { "bbox": [ 426.762, 405.002, 439.32936, 418.015 ], "id": "pdf-018-line-074-w005", "text": "kind" }, { "bbox": [ 447.053, 405.002, 473.235, 418.015 ], "id": "pdf-018-line-074-w006", "text": "referred" }, { "bbox": [ 481.089, 405.002, 485.45258, 418.015 ], "id": "pdf-018-line-074-w007", "text": "to" }, { "bbox": [ 492.216, 405.002, 496.57958, 418.015 ], "id": "pdf-018-line-074-w008", "text": "in" }, { "bbox": [ 502.689, 405.002, 536.85651, 418.015 ], "id": "pdf-018-line-074-w009", "text": "paragraph" }, { "bbox": [ 545.234, 405.002, 547.19765, 418.015 ], "id": "pdf-018-line-074-w010", "text": "3" } ] }, { "bbox": [ 326.616, 414.166, 545.45133, 427.179 ], "id": "pdf-018-en-treaty-row-038", "origin_line_ids": [ "pdf-018-line-076" ], "source_page": 18, "text": "of Article 21 shall be taxable only in the Contracting", "words": [ { "bbox": [ 326.616, 414.166, 331.41612, 427.179 ], "id": "pdf-018-line-076-w001", "text": "of" }, { "bbox": [ 339.052, 414.166, 361.96125, 427.179 ], "id": "pdf-018-line-076-w002", "text": "Article" }, { "bbox": [ 370.47, 414.166, 375.27012, 427.179 ], "id": "pdf-018-line-076-w003", "text": "21" }, { "bbox": [ 383.561, 414.166, 398.28805, 427.179 ], "id": "pdf-018-line-076-w004", "text": "shall" }, { "bbox": [ 407.125, 414.166, 412.79768, 427.179 ], "id": "pdf-018-line-076-w005", "text": "be" }, { "bbox": [ 420.87, 414.166, 444.92494, 427.179 ], "id": "pdf-018-line-076-w006", "text": "taxable" }, { "bbox": [ 453.597, 414.166, 466.688, 427.179 ], "id": "pdf-018-line-076-w007", "text": "only" }, { "bbox": [ 475.852, 414.166, 480.21558, 427.179 ], "id": "pdf-018-line-076-w008", "text": "in" }, { "bbox": [ 488.288, 414.166, 496.63361, 427.179 ], "id": "pdf-018-line-076-w009", "text": "the" }, { "bbox": [ 504.652, 414.166, 545.45133, 427.179 ], "id": "pdf-018-line-076-w010", "text": "Contracting" } ] }, { "bbox": [ 326.616, 423.33, 545.72594, 436.343 ], "id": "pdf-018-en-treaty-row-039", "origin_line_ids": [ "pdf-018-line-077" ], "source_page": 18, "text": "State in which such movable property is taxable accord-", "words": [ { "bbox": [ 326.616, 423.33, 342.4344, 436.343 ], "id": "pdf-018-line-077-w001", "text": "State" }, { "bbox": [ 350.18, 423.33, 354.1073, 436.343 ], "id": "pdf-018-line-077-w002", "text": "in" }, { "bbox": [ 361.307, 423.33, 378.76145, 436.343 ], "id": "pdf-018-line-077-w003", "text": "which" }, { "bbox": [ 386.834, 423.33, 398.87772, 436.343 ], "id": "pdf-018-line-077-w004", "text": "such" }, { "bbox": [ 407.125, 423.33, 434.6161, 436.343 ], "id": "pdf-018-line-077-w005", "text": "movable" }, { "bbox": [ 443.125, 423.33, 471.05212, 436.343 ], "id": "pdf-018-line-077-w006", "text": "property" }, { "bbox": [ 479.78, 423.33, 483.27102, 436.343 ], "id": "pdf-018-line-077-w007", "text": "is" }, { "bbox": [ 489.598, 423.33, 513.65294, 436.343 ], "id": "pdf-018-line-077-w008", "text": "taxable" }, { "bbox": [ 521.671, 423.33, 545.72594, 436.343 ], "id": "pdf-018-line-077-w009", "text": "accord-" } ] }, { "bbox": [ 326.616, 433.148, 408.79912, 446.161 ], "id": "pdf-018-en-treaty-row-040", "origin_line_ids": [ "pdf-018-line-080" ], "source_page": 18, "text": "ing to the said Article,", "words": [ { "bbox": [ 326.616, 433.148, 334.96161, 446.161 ], "id": "pdf-018-line-080-w001", "text": "ing" }, { "bbox": [ 341.671, 433.148, 346.03458, 446.161 ], "id": "pdf-018-line-080-w002", "text": "to" }, { "bbox": [ 352.144, 433.148, 360.48961, 446.161 ], "id": "pdf-018-line-080-w003", "text": "the" }, { "bbox": [ 367.199, 433.148, 379.24272, 446.161 ], "id": "pdf-018-line-080-w004", "text": "said" }, { "bbox": [ 385.526, 433.148, 408.79912, 446.161 ], "id": "pdf-018-line-080-w005", "text": "Article," } ] }, { "bbox": [ 335.782, 457.364, 545.89075, 470.377 ], "id": "pdf-018-en-treaty-row-041", "origin_line_ids": [ "pdf-018-line-083" ], "source_page": 18, "text": "(3) Gains from the alienation of any property other", "words": [ { "bbox": [ 335.782, 457.364, 341.69323, 470.377 ], "id": "pdf-018-line-083-w001", "text": "(3)" }, { "bbox": [ 348.873, 457.364, 366.3359, 470.377 ], "id": "pdf-018-line-083-w002", "text": "Gains" }, { "bbox": [ 376.364, 457.364, 389.455, 470.377 ], "id": "pdf-018-line-083-w003", "text": "from" }, { "bbox": [ 399.273, 457.364, 407.61861, 470.377 ], "id": "pdf-018-line-083-w004", "text": "the" }, { "bbox": [ 416.291, 457.364, 450.208, 470.377 ], "id": "pdf-018-line-083-w005", "text": "alienation" }, { "bbox": [ 459.491, 457.364, 463.85458, 470.377 ], "id": 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"bbox": [ 363.271, 97.365, 374.79108, 110.378 ], "id": "pdf-020-line-013-w004", "text": "that" }, { "bbox": [ 380.944, 97.365, 397.21402, 110.378 ], "id": "pdf-020-line-013-w005", "text": "State," } ] }, { "bbox": [ 405.164, 125.509, 448.14558, 138.522 ], "id": "pdf-020-en-treaty-row-006", "origin_line_ids": [ "pdf-020-line-015" ], "source_page": 20, "text": "Article 15", "words": [ { "bbox": [ 405.164, 125.509, 434.94557, 138.522 ], "id": "pdf-020-line-015-w001", "text": "Article" }, { "bbox": [ 443.782, 125.509, 448.14558, 138.522 ], "id": "pdf-020-line-015-w002", "text": "15" } ] }, { "bbox": [ 325.964, 139.255, 535.1997, 152.268 ], "id": "pdf-020-en-treaty-row-007", "origin_line_ids": [ "pdf-020-line-017" ], "source_page": 20, "text": "(1) The provisions of paragraph 2 of Article 14 shall", "words": [ { "bbox": [ 325.964, 139.255, 331.85495, 152.268 ], "id": "pdf-020-line-017-w001", "text": "(1)" }, { "bbox": [ 339.055, 139.255, 349.36426, 152.268 ], "id": "pdf-020-line-017-w002", 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"words": [ { "bbox": [ 317.453, 158.237, 346.54388, 171.25 ], "id": "pdf-020-line-021-w001", "text": "rendered" }, { "bbox": [ 356.071, 158.237, 359.9983, 171.25 ], "id": "pdf-020-line-021-w002", "text": "in" }, { "bbox": [ 367.853, 158.237, 369.48931, 171.25 ], "id": "pdf-020-line-021-w003", "text": "a" }, { "bbox": [ 377.017, 158.237, 417.21716, 171.25 ], "id": "pdf-020-line-021-w004", "text": "Contracting" }, { "bbox": [ 426.762, 158.237, 442.04415, 171.25 ], "id": "pdf-020-line-021-w005", "text": "State" }, { "bbox": [ 450.98, 158.237, 456.66958, 171.25 ], "id": "pdf-020-line-021-w006", "text": "by" }, { "bbox": [ 465.38, 158.237, 485.0165, 171.25 ], "id": "pdf-020-line-021-w007", "text": "public" }, { "bbox": [ 493.525, 158.237, 535.21444, 171.25 ], "id": "pdf-020-line-021-w008", "text": "entertainers" } ] }, { "bbox": [ 317.452, 167.401, 535.02332, 180.414 ], "id": "pdf-020-en-treaty-row-010", "origin_line_ids": [ "pdf-020-line-023" ], "source_page": 20, "text": "such as theatre, radio or television arlists and musicians", "words": [ { "bbox": [ 317.452, 167.401, 329.49572, 180.414 ], "id": "pdf-020-line-023-w001", "text": "such" }, { "bbox": [ 337.088, 167.401, 341.88812, 180.414 ], "id": "pdf-020-line-023-w002", "text": "as" }, { "bbox": [ 348.87, 167.401, 373.30688, 180.414 ], "id": "pdf-020-line-023-w003", "text": "theatre," }, { "bbox": [ 381.597, 167.401, 396.87005, 180.414 ], "id": "pdf-020-line-023-w004", "text": "radio" }, { "bbox": [ 404.506, 167.401, 409.30612, 180.414 ], "id": "pdf-020-line-023-w005", "text": "or" }, { "bbox": [ 416.288, 167.401, 449.0155, 180.414 ], "id": "pdf-020-line-023-w006", "text": "television" }, { "bbox": [ 456.87, 167.401, 476.91548, 180.414 ], "id": "pdf-020-line-023-w007", "text": "arlists" }, { "bbox": [ 484.361, 167.401, 494.17925, 180.414 ], "id": "pdf-020-line-023-w008", "text": "and" }, { "bbox": [ 502.034, 167.401, 535.02332, 180.414 ], "id": "pdf-020-line-023-w009", "text": "musicians" } ] }, { "bbox": [ 317.452, 176.565, 535.54636, 189.578 ], "id": "pdf-020-en-treaty-row-011", "origin_line_ids": [ "pdf-020-line-025" ], "source_page": 20, "text": "and by athletes from their personal activities as such", "words": [ { "bbox": [ 317.452, 176.565, 327.27025, 189.578 ], "id": "pdf-020-line-025-w001", "text": "and" }, { "bbox": [ 336.434, 176.565, 342.10668, 189.578 ], "id": "pdf-020-line-025-w002", "text": "by" }, { "bbox": [ 350.834, 176.565, 376.4336, 189.578 ], "id": "pdf-020-line-025-w003", "text": "athletes" }, { "bbox": [ 385.525, 176.565, 399.13964, 189.578 ], "id": "pdf-020-line-025-w004", "text": "from" }, { "bbox": [ 408.434, 176.565, 422.6157, 189.578 ], "id": "pdf-020-line-025-w005", "text": "their" }, { "bbox": [ 431.343, 176.565, 459.85252, 189.578 ], "id": "pdf-020-line-025-w006", "text": "personal" }, { "bbox": [ 469.307, 176.565, 500.2496, 189.578 ], "id": "pdf-020-line-025-w007", "text": "activities" }, { "bbox": [ 509.234, 176.565, 514.03412, 189.578 ], "id": 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"source_page": 20, "text": "Article 16", "words": [ { "bbox": [ 404.509, 363.109, 434.86387, 376.122 ], "id": "pdf-020-line-058-w001", "text": "Article" }, { "bbox": [ 443.127, 363.109, 447.92712, 376.122 ], "id": "pdf-020-line-058-w002", "text": "16" } ] }, { "bbox": [ 325.309, 376.855, 536.39931, 389.868 ], "id": "pdf-020-en-treaty-row-029", "origin_line_ids": [ "pdf-020-line-060" ], "source_page": 20, "text": "Directors’ fees and similar payments derived by a", "words": [ { "bbox": [ 325.309, 376.855, 358.0365, 389.868 ], "id": "pdf-020-line-060-w001", "text": "Directors’" }, { "bbox": [ 367.854, 376.855, 379.89772, 389.868 ], "id": "pdf-020-line-060-w002", "text": "fees" }, { "bbox": [ 389.454, 376.855, 399.27225, 389.868 ], "id": "pdf-020-line-060-w003", "text": "and" }, { "bbox": [ 409.09, 376.855, 431.42595, 389.868 ], "id": "pdf-020-line-060-w004", "text": "similar" }, { "bbox": [ 441.163, 376.855, 473.16276, 389.868 ], "id": "pdf-020-line-060-w005", "text": "payments" }, { 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"Article" }, { "bbox": [ 443.127, 449.509, 447.49058, 462.522 ], "id": "pdf-020-line-071-w002", "text": "17" } ] }, { "bbox": [ 325.964, 463.255, 535.19968, 476.268 ], "id": "pdf-020-en-treaty-row-035", "origin_line_ids": [ "pdf-020-line-073" ], "source_page": 20, "text": "(1) Remuneration paid by or out of funds created by", "words": [ { "bbox": [ 325.964, 463.255, 331.85495, 476.268 ], "id": "pdf-020-line-073-w001", "text": "(1)" }, { "bbox": [ 339.055, 463.255, 386.78632, 476.268 ], "id": "pdf-020-line-073-w002", "text": "Remuneration" }, { "bbox": [ 396.0, 463.255, 408.56736, 476.268 ], "id": "pdf-020-line-073-w003", "text": "paid" }, { "bbox": [ 416.945, 463.255, 422.61768, 476.268 ], "id": "pdf-020-line-073-w004", "text": "by" }, { "bbox": [ 430.69, 463.255, 435.49012, 476.268 ], "id": "pdf-020-line-073-w005", "text": "or" }, { "bbox": [ 442.472, 463.255, 451.30823, 476.268 ], "id": "pdf-020-line-073-w006", "text": "out" }, { "bbox": [ 459.49, 463.255, 464.29012, 476.268 ], "id": "pdf-020-line-073-w007", "text": "of" }, { "bbox": [ 471.272, 463.255, 488.1811, 476.268 ], "id": "pdf-020-line-073-w008", "text": "funds" }, { "bbox": [ 496.145, 463.255, 520.77233, 476.268 ], "id": "pdf-020-line-073-w009", "text": "created" }, { "bbox": [ 529.527, 463.255, 535.19968, 476.268 ], "id": "pdf-020-line-073-w010", "text": "by" } ] }, { "bbox": [ 316.8, 472.419, 534.56144, 485.432 ], "id": "pdf-020-en-treaty-row-036", "origin_line_ids": [ "pdf-020-line-075" ], "source_page": 20, "text": "a Contracting State, a \"Land, a political subdivision,", "words": [ { "bbox": [ 316.8, 472.419, 318.76365, 485.432 ], "id": "pdf-020-line-075-w001", "text": "a" }, { "bbox": [ 326.618, 472.419, 366.82245, 485.432 ], "id": "pdf-020-line-075-w002", "text": "Contracting" }, { "bbox": [ 376.363, 472.419, 393.75544, 485.432 ], "id": "pdf-020-line-075-w003", "text": "State," }, { "bbox": [ 403.199, 472.419, 404.83531, 485.432 ], "id": "pdf-020-line-075-w004", "text": "a" }, { "bbox": [ 413.017, 472.419, 436.5808, 485.432 ], "id": "pdf-020-line-075-w005", "text": "\"Land," }, { "bbox": [ 446.399, 472.419, 448.36265, 485.432 ], "id": "pdf-020-line-075-w006", "text": "a" }, { "bbox": [ 456.217, 472.419, 483.90388, 485.432 ], "id": "pdf-020-line-075-w007", "text": "political" }, { "bbox": [ 492.872, 472.419, 534.56144, 485.432 ], "id": "pdf-020-line-075-w008", "text": "subdivision," } ] }, { "bbox": [ 316.799, 481.583, 535.85258, 494.596 ], "id": "pdf-020-en-treaty-row-037", "origin_line_ids": [ "pdf-020-line-077" ], "source_page": 20, "text": "a local authority or a local administration thereof to", "words": [ { "bbox": [ 316.799, 481.583, 318.76265, 494.596 ], "id": "pdf-020-line-077-w001", "text": "a" }, { "bbox": [ 326.617, 481.583, 341.34405, 494.596 ], "id": "pdf-020-line-077-w002", "text": "local" }, { "bbox": [ 350.835, 481.583, 381.46794, 494.596 ], "id": "pdf-020-line-077-w003", "text": "authority" }, { "bbox": [ 390.762, 481.583, 395.56212, 494.596 ], "id": "pdf-020-line-077-w004", "text": "or" }, { "bbox": [ 404.507, 481.583, 406.14331, 494.596 ], "id": "pdf-020-line-077-w005", "text": "a" }, { "bbox": [ 414.325, 481.583, 428.5067, 494.596 ], "id": "pdf-020-line-077-w006", "text": "local" }, { "bbox": [ 437.889, 481.583, 488.59784, 494.596 ], "id": "pdf-020-line-077-w007", "text": "administration" }, { "bbox": [ 498.107, 481.583, 521.58864, 494.596 ], "id": "pdf-020-line-077-w008", "text": "thereof" }, { "bbox": [ 531.489, 481.583, 535.85258, 494.596 ], "id": "pdf-020-line-077-w009", "text": "to" } ] }, { "bbox": [ 316.798, 491.401, 535.19668, 504.414 ], "id": "pdf-020-en-treaty-row-038", "origin_line_ids": [ "pdf-020-line-079" ], "source_page": 20, "text": "any individual in respect of an employment, shall be", "words": [ { "bbox": [ 316.798, 491.401, 327.10726, 504.414 ], "id": "pdf-020-line-079-w001", "text": "any" }, { "bbox": [ 336.434, 491.401, 370.351, 504.414 ], "id": "pdf-020-line-079-w002", "text": "individual" }, { "bbox": [ 379.634, 491.401, 383.99758, 504.414 ], "id": "pdf-020-line-079-w003", "text": "in" }, { "bbox": [ 392.07, 491.401, 415.55164, 504.414 ], "id": "pdf-020-line-079-w004", "text": "respect" }, { "bbox": [ 424.797, 491.401, 429.16058, 504.414 ], "id": "pdf-020-line-079-w005", "text": "of" }, { "bbox": [ 437.233, 491.401, 442.90568, 504.414 ], "id": "pdf-020-line-079-w006", "text": "an" }, { "bbox": [ 451.633, 491.401, 496.03307, 504.414 ], "id": "pdf-020-line-079-w007", "text": "employment," }, { "bbox": [ 505.96, 491.401, 520.68705, 504.414 ], "id": "pdf-020-line-079-w008", "text": "shall" }, { "bbox": [ 529.524, 491.401, 535.19668, 504.414 ], "id": "pdf-020-line-079-w009", "text": "be" } ] }, { "bbox": [ 316.797, 500.565, 534.7605, 513.578 ], "id": "pdf-020-en-treaty-row-039", "origin_line_ids": [ "pdf-020-line-081" ], "source_page": 20, "text": "exempt from tax in the other Contracting State unless", "words": [ { "bbox": [ 316.797, 500.565, 339.79998, 513.578 ], "id": "pdf-020-line-081-w001", "text": "exempt" }, { "bbox": [ 349.524, 500.565, 362.615, 513.578 ], "id": "pdf-020-line-081-w002", "text": "from" }, { "bbox": [ 371.124, 500.565, 379.46961, 513.578 ], "id": "pdf-020-line-081-w003", "text": "tax" }, { "bbox": [ 388.142, 500.565, 392.50558, 513.578 ], "id": "pdf-020-line-081-w004", "text": "in" }, { "bbox": [ 399.924, 500.565, 408.26961, 513.578 ], "id": "pdf-020-line-081-w005", "text": "the" }, { "bbox": [ 416.942, 500.565, 432.7604, 513.578 ], "id": "pdf-020-line-081-w006", "text": "other" }, { "bbox": [ 441.16, 500.565, 481.95933, 513.578 ], "id": "pdf-020-line-081-w007", "text": "Contracting" }, { "bbox": [ 490.251, 500.565, 506.0694, 513.578 ], "id": "pdf-020-line-081-w008", "text": "State" }, { "bbox": [ 515.124, 500.565, 534.7605, 513.578 ], "id": "pdf-020-line-081-w009", "text": "unless" } ] }, { "bbox": [ 316.797, 509.729, 534.8694, 522.742 ], "id": "pdf-020-en-treaty-row-040", "origin_line_ids": [ "pdf-020-line-083" ], "source_page": 20, "text": "the payment is made to a national of that other State", "words": [ { "bbox": [ 316.797, 509.729, 325.63323, 522.742 ], "id": "pdf-020-line-083-w001", "text": "the" }, { "bbox": [ 333.161, 509.729, 361.22449, 522.742 ], "id": "pdf-020-line-083-w002", "text": "payment" }, { "bbox": [ 370.47, 509.729, 374.42148, 522.742 ], "id": "pdf-020-line-083-w003", "text": "is" }, { "bbox": [ 381.597, 509.729, 396.78256, 522.742 ], "id": "pdf-020-line-083-w004", "text": "made" }, { "bbox": [ 405.815, 509.729, 410.61512, 522.742 ], "id": "pdf-020-line-083-w005", "text": "to" }, { "bbox": [ 418.251, 509.729, 419.88731, 522.742 ], "id": "pdf-020-line-083-w006", "text": "a" }, { "bbox": [ 426.76, 509.729, 454.10576, 522.742 ], "id": "pdf-020-line-083-w007", "text": "national" }, { "bbox": [ 462.76, 509.729, 467.56012, 522.742 ], "id": "pdf-020-line-083-w008", "text": "of" }, { "bbox": [ 474.542, 509.729, 486.06208, 522.742 ], "id": "pdf-020-line-083-w009", "text": "that" }, { "bbox": [ 494.178, 509.729, 510.54175, 522.742 ], "id": "pdf-020-line-083-w010", "text": "other" }, { "bbox": [ 519.051, 509.729, 534.8694, 522.742 ], "id": "pdf-020-line-083-w011", "text": "State" } ] }, { "bbox": [ 316.796, 518.893, 534.50664, 531.906 ], "id": "pdf-020-en-treaty-row-041", "origin_line_ids": [ "pdf-020-line-085" ], "source_page": 20, "text": "who is not also a national of the first-mentioned Con-", "words": [ { "bbox": [ 316.796, 518.893, 328.5779, 531.906 ], "id": "pdf-020-line-085-w001", "text": "who" }, { "bbox": [ 337.741, 518.893, 341.23202, 531.906 ], "id": "pdf-020-line-085-w002", "text": "is" }, { "bbox": [ 348.214, 518.893, 356.55961, 531.906 ], "id": "pdf-020-line-085-w003", "text": "not" }, { "bbox": [ 365.232, 518.893, 376.75208, 531.906 ], "id": "pdf-020-line-085-w004", "text": "also" }, { "bbox": [ 384.868, 518.893, 386.50431, 531.906 ], "id": "pdf-020-line-085-w005", "text": "a" }, { "bbox": [ 394.032, 518.893, 420.22024, 531.906 ], "id": "pdf-020-line-085-w006", "text": "national" }, { "bbox": [ 429.377, 518.893, 433.74058, 531.906 ], "id": "pdf-020-line-085-w007", "text": "of" }, { "bbox": [ 441.159, 518.893, 449.50461, 531.906 ], "id": "pdf-020-line-085-w008", "text": "the" }, { "bbox": [ 458.177, 518.893, 511.5641, 531.906 ], "id": "pdf-020-line-085-w009", "text": "first-mentioned" }, { "bbox": [ 520.359, 518.893, 534.50664, 531.906 ], "id": "pdf-020-line-085-w010", "text": "Con-" } ] }, { "bbox": [ 316.795, 528.711, 365.2312, 541.724 ], "id": "pdf-020-en-treaty-row-042", "origin_line_ids": [ "pdf-020-line-087" ], "source_page": 20, "text": "tracting State,", "words": [ { "bbox": [ 316.795, 528.711, 342.3946, 541.724 ], "id": "pdf-020-line-087-w001", "text": "tracting" }, { "bbox": [ 349.522, 528.711, 365.2312, 541.724 ], "id": "pdf-020-line-087-w002", "text": "State," } ] }, { "bbox": [ 325.309, 560.782, 535.25461, 573.795 ], "id": "pdf-020-en-treaty-row-043", "origin_line_ids": [ "pdf-020-line-090" ], 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"pdf-020-en-treaty-row-044", "origin_line_ids": [ "pdf-020-line-093" ], "source_page": 20, "text": "provisions of Articles 14 and 15 shall apply to remunera-", "words": [ { "bbox": [ 316.8, 571.255, 351.9273, 584.268 ], "id": "pdf-020-line-093-w001", "text": "provisions" }, { "bbox": [ 359.345, 571.255, 363.70858, 584.268 ], "id": "pdf-020-line-093-w002", "text": "of" }, { "bbox": [ 369.818, 571.255, 396.0, 584.268 ], "id": "pdf-020-line-093-w003", "text": "Articles" }, { "bbox": [ 403.854, 571.255, 408.21758, 584.268 ], "id": "pdf-020-line-093-w004", "text": "14" }, { "bbox": [ 414.327, 571.255, 424.14525, 584.268 ], "id": "pdf-020-line-093-w005", "text": "and" }, { "bbox": [ 432.0, 571.255, 436.80012, 584.268 ], "id": "pdf-020-line-093-w006", "text": "15" }, { "bbox": [ 442.473, 571.255, 456.6651, 584.268 ], "id": "pdf-020-line-093-w007", "text": "shall" }, { "bbox": [ 464.073, 571.255, 480.9821, 584.268 ], "id": "pdf-020-line-093-w008", "text": "apply" }, { "bbox": [ 488.291, 571.255, 493.09112, 584.268 ], "id": "pdf-020-line-093-w009", "text": "to" }, { "bbox": [ 499.418, 571.255, 534.17402, 584.268 ], "id": "pdf-020-line-093-w010", "text": "remunera-" } ] }, { "bbox": [ 316.8, 579.764, 534.60026, 592.777 ], "id": "pdf-020-en-treaty-row-045", "origin_line_ids": [ "pdf-020-line-095" ], "source_page": 20, "text": "tion in respect of an employment in connection with any", "words": [ { "bbox": [ 316.8, 579.764, 328.32008, 592.777 ], "id": "pdf-020-line-095-w001", "text": "tion" }, { "bbox": [ 335.127, 579.764, 339.49058, 592.777 ], "id": "pdf-020-line-095-w002", "text": "in" }, { "bbox": [ 345.6, 579.764, 369.08164, 592.777 ], "id": "pdf-020-line-095-w003", "text": "respect" }, { "bbox": [ 375.709, 579.764, 380.52888, 592.777 ], "id": "pdf-020-line-095-w004", "text": "of" }, { "bbox": [ 386.836, 579.764, 392.0724, 592.777 ], "id": "pdf-020-line-095-w005", "text": "an" }, { "bbox": [ 398.618, 579.764, 440.2713, 592.777 ], "id": "pdf-020-line-095-w006", "text": "employment" }, { "bbox": [ 448.363, 579.764, 453.16312, 592.777 ], "id": "pdf-020-line-095-w007", "text": "in" }, { "bbox": [ 458.836, 579.764, 496.3241, 592.777 ], "id": "pdf-020-line-095-w008", "text": "connection" }, { "bbox": [ 504.0, 579.764, 517.091, 592.777 ], "id": "pdf-020-line-095-w009", "text": "with" }, { "bbox": [ 524.291, 579.764, 534.60026, 592.777 ], "id": "pdf-020-line-095-w010", "text": "any" } ] }, { "bbox": [ 316.8, 588.928, 536.07165, 601.941 ], "id": "pdf-020-en-treaty-row-046", "origin_line_ids": [ "pdf-020-line-096" ], "source_page": 20, "text": "trade or business carried on by a Contracting State, a", "words": [ { "bbox": [ 316.8, 588.928, 332.6184, 601.941 ], "id": "pdf-020-line-096-w001", "text": "trade" }, { "bbox": [ 341.018, 588.928, 345.81812, 601.941 ], "id": "pdf-020-line-096-w002", "text": "or" }, { "bbox": [ 353.454, 588.928, 381.38112, 601.941 ], "id": "pdf-020-line-096-w003", "text": "business" }, { "bbox": [ 390.109, 588.928, 413.01825, 601.941 ], 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thereof,", "words": [ { "bbox": [ 316.8, 607.91, 331.52705, 620.923 ], "id": "pdf-020-line-101-w001", "text": "local" }, { "bbox": [ 337.745, 607.91, 387.83868, 620.923 ], "id": "pdf-020-line-101-w002", "text": "administration" }, { "bbox": [ 395.345, 607.91, 418.61812, 620.923 ], "id": "pdf-020-line-101-w003", "text": "thereof," } ] }, { "bbox": [ 325.309, 621.0, 535.63612, 634.013 ], "id": "pdf-020-en-treaty-row-049", "origin_line_ids": [ "pdf-020-line-102" ], "source_page": 20, "text": "(3) The provisions of paragraph 1 shall also apply to", "words": [ { "bbox": [ 325.309, 621.0, 331.69096, 634.013 ], "id": "pdf-020-line-102-w001", "text": "(3)" }, { "bbox": [ 338.4, 621.0, 348.70926, 634.013 ], "id": "pdf-020-line-102-w002", "text": "The" }, { "bbox": [ 357.382, 621.0, 392.4898, 634.013 ], "id": "pdf-020-line-102-w003", "text": "provisions" }, { "bbox": [ 400.582, 621.0, 405.38212, 634.013 ], "id": "pdf-020-line-102-w004", "text": "of" }, { "bbox": [ 412.364, 621.0, 445.94768, 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532.9094, 69.795 ], "id": "pdf-022-line-004-w009", "text": "other" } ] }, { "bbox": [ 314.182, 65.946, 531.20112, 78.959 ], "id": "pdf-022-en-treaty-row-002", "origin_line_ids": [ "pdf-022-line-006" ], "source_page": 22, "text": "State or of a permanent establishment situated therein.", "words": [ { "bbox": [ 314.182, 65.946, 330.0004, 78.959 ], "id": "pdf-022-line-006-w001", "text": "State" }, { "bbox": [ 338.4, 65.946, 343.20012, 78.959 ], "id": "pdf-022-line-006-w002", "text": "or" }, { "bbox": [ 350.836, 65.946, 355.63612, 78.959 ], "id": "pdf-022-line-006-w003", "text": "of" }, { "bbox": [ 362.618, 65.946, 364.25431, 78.959 ], "id": "pdf-022-line-006-w004", "text": "a" }, { "bbox": [ 371.782, 65.946, 407.1277, 78.959 ], "id": "pdf-022-line-006-w005", "text": "permanent" }, { "bbox": [ 416.946, 65.946, 464.35388, 78.959 ], "id": "pdf-022-line-006-w006", "text": "establishment" }, { "bbox": [ 473.237, 65.946, 499.419, 78.959 ], "id": "pdf-022-line-006-w007", "text": "situated" }, { "bbox": [ 507.928, 65.946, 531.20112, 78.959 ], "id": "pdf-022-line-006-w008", "text": "therein." } ] }, { "bbox": [ 323.345, 98.018, 532.7981, 111.031 ], "id": "pdf-022-en-treaty-row-003", "origin_line_ids": [ "pdf-022-line-010" ], "source_page": 22, "text": "(2) Notwithstanding the provisions of paragraph 1.", "words": [ { "bbox": [ 323.345, 98.018, 329.72696, 111.031 ], "id": "pdf-022-line-010-w001", "text": "(2)" }, { "bbox": [ 337.09, 98.018, 395.9995, 111.031 ], "id": "pdf-022-line-010-w002", "text": "Notwithstanding" }, { "bbox": [ 407.126, 98.018, 415.47161, 111.031 ], "id": "pdf-022-line-010-w003", "text": "the" }, { "bbox": [ 426.108, 98.018, 461.2158, 111.031 ], "id": "pdf-022-line-010-w004", "text": "provisions" }, { "bbox": [ 471.926, 98.018, 476.28958, 111.031 ], "id": "pdf-022-line-010-w005", "text": "of" }, { "bbox": [ 485.671, 98.018, 519.83851, 111.031 ], "id": "pdf-022-line-010-w006", "text": "paragraph" }, { "bbox": [ 531.489, 98.018, 532.7981, 111.031 ], "id": 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333.577 ], "id": "pdf-022-line-049-w010", "text": "shall" } ] }, { "bbox": [ 314.839, 329.728, 533.89268, 342.741 ], "id": "pdf-022-en-treaty-row-023", "origin_line_ids": [ "pdf-022-line-051" ], "source_page": 22, "text": "be exempt from tax in that other Contracting State on", "words": [ { "bbox": [ 314.839, 329.728, 320.51168, 342.741 ], "id": "pdf-022-line-051-w001", "text": "be" }, { "bbox": [ 328.584, 329.728, 351.58698, 342.741 ], "id": "pdf-022-line-051-w002", "text": "exempt" }, { "bbox": [ 360.657, 329.728, 374.27164, 342.741 ], "id": "pdf-022-line-051-w003", "text": "from" }, { "bbox": [ 382.912, 329.728, 391.25761, 342.741 ], "id": "pdf-022-line-051-w004", "text": "tax" }, { "bbox": [ 399.276, 329.728, 403.63958, 342.741 ], "id": "pdf-022-line-051-w005", "text": "in" }, { "bbox": [ 411.712, 329.728, 423.23208, 342.741 ], "id": "pdf-022-line-051-w006", "text": "that" }, { "bbox": [ 431.348, 329.728, 446.62105, 342.741 ], "id": "pdf-022-line-051-w007", "text": "other" }, { "bbox": [ 455.566, 329.728, 495.16556, 342.741 ], "id": "pdf-022-line-051-w008", "text": "Contracting" }, { "bbox": [ 504.002, 329.728, 519.8204, 342.741 ], "id": "pdf-022-line-051-w009", "text": "State" }, { "bbox": [ 528.22, 329.728, 533.89268, 342.741 ], "id": "pdf-022-line-051-w010", "text": "on" } ] }, { "bbox": [ 314.838, 339.546, 444.63388, 352.559 ], "id": "pdf-022-en-treaty-row-024", "origin_line_ids": [ "pdf-022-line-054" ], "source_page": 22, "text": "his remuneration for such teaching.", "words": [ { "bbox": [ 314.838, 339.546, 322.6926, 352.559 ], "id": "pdf-022-line-054-w001", "text": "his" }, { "bbox": [ 329.893, 339.546, 375.20788, 352.559 ], "id": "pdf-022-line-054-w002", "text": "remuneration" }, { "bbox": [ 383.566, 339.546, 390.92959, 352.559 ], "id": "pdf-022-line-054-w003", "text": "for" }, { "bbox": [ 397.311, 339.546, 409.87836, 352.559 ], "id": "pdf-022-line-054-w004", "text": "such" }, { "bbox": [ 416.947, 339.546, 444.63388, 352.559 ], "id": "pdf-022-line-054-w005", "text": "teaching." } ] }, { "bbox": [ 403.855, 374.236, 448.3645, 387.249 ], "id": "pdf-022-en-treaty-row-025", "origin_line_ids": [ "pdf-022-line-056" ], "source_page": 22, "text": "Article 20", "words": [ { "bbox": [ 403.855, 374.236, 443.94596, 387.249 ], "id": "pdf-022-line-056-w001", "text": "Article" }, { "bbox": [ 441.819, 374.236, 448.3645, 387.249 ], "id": "pdf-022-line-056-w002", "text": "20" } ] }, { "bbox": [ 324.655, 387.982, 535.09031, 400.995 ], "id": "pdf-022-en-treaty-row-026", "origin_line_ids": [ "pdf-022-line-058" ], "source_page": 22, "text": "(1) An individual who is or was a resident of a", "words": [ { "bbox": [ 324.655, 387.982, 331.05568, 400.995 ], "id": "pdf-022-line-058-w001", "text": "(1)" }, { "bbox": [ 338.4, 387.982, 345.39556, 400.995 ], "id": "pdf-022-line-058-w002", "text": "An" }, { "bbox": [ 356.073, 387.982, 390.5854, 400.995 ], "id": "pdf-022-line-058-w003", "text": "individual" }, { "bbox": [ 401.237, 387.982, 413.0189, 400.995 ], "id": "pdf-022-line-058-w004", "text": "who" }, { "bbox": [ 424.146, 387.982, 427.63702, 400.995 ], "id": "pdf-022-line-058-w005", "text": "is" }, { "bbox": [ 436.582, 387.982, 441.8184, 400.995 ], "id": "pdf-022-line-058-w006", "text": "or" }, { "bbox": [ 450.982, 387.982, 461.29126, 400.995 ], "id": "pdf-022-line-058-w007", "text": "was" }, { "bbox": [ 471.927, 387.982, 473.56331, 400.995 ], "id": "pdf-022-line-058-w008", "text": "a" }, { "bbox": [ 483.054, 387.982, 509.24224, 400.995 ], "id": "pdf-022-line-058-w009", "text": "resident" }, { "bbox": [ 519.054, 387.982, 523.85412, 400.995 ], "id": "pdf-022-line-058-w010", "text": "of" }, { "bbox": [ 533.454, 387.982, 535.09031, 400.995 ], "id": "pdf-022-line-058-w011", "text": "a" } ] }, { "bbox": [ 315.49, 397.146, 533.5634, 410.159 ], "id": "pdf-022-en-treaty-row-027", "origin_line_ids": [ "pdf-022-line-060" ], "source_page": 22, "text": "Contracting State immediately before visiting the other", "words": [ { "bbox": [ 315.49, 397.146, 355.69445, 410.159 ], "id": "pdf-022-line-060-w001", "text": "Contracting" }, { "bbox": [ 364.581, 397.146, 379.85405, 410.159 ], "id": "pdf-022-line-060-w002", "text": "State" }, { "bbox": [ 388.145, 397.146, 430.7447, 410.159 ], "id": "pdf-022-line-060-w003", "text": "immediately" }, { "bbox": [ 439.854, 397.146, 460.05132, 410.159 ], "id": "pdf-022-line-060-w004", "text": "before" }, { "bbox": [ 467.999, 397.146, 493.01724, 410.159 ], "id": "pdf-022-line-060-w005", "text": "visiting" }, { "bbox": [ 501.381, 397.146, 509.74104, 410.159 ], "id": "pdf-022-line-060-w006", "text": "the" }, { "bbox": [ 517.745, 397.146, 533.5634, 410.159 ], "id": "pdf-022-line-060-w007", "text": "other" } ] }, { "bbox": [ 315.49, 406.31, 533.5644, 419.323 ], "id": "pdf-022-en-treaty-row-028", "origin_line_ids": [ "pdf-022-line-062" ], "source_page": 22, "text": "Contracting State and is temporarily present in that other", "words": [ { "bbox": [ 315.49, 406.31, 355.69016, 419.323 ], "id": "pdf-022-line-062-w001", "text": "Contracting" }, { "bbox": [ 363.272, 406.31, 378.54505, 419.323 ], "id": "pdf-022-line-062-w002", "text": "State" }, { "bbox": [ 385.527, 406.31, 395.34525, 419.323 ], "id": "pdf-022-line-062-w003", "text": "and" }, { "bbox": [ 402.545, 406.31, 406.03602, 419.323 ], "id": "pdf-022-line-062-w004", "text": "is" }, { "bbox": [ 411.709, 406.31, 451.31285, 419.323 ], "id": "pdf-022-line-062-w005", "text": "temporarily" }, { "bbox": [ 458.836, 406.31, 482.89094, 419.323 ], "id": "pdf-022-line-062-w006", "text": "present" }, { "bbox": [ 489.6, 406.31, 493.96358, 419.323 ], "id": "pdf-022-line-062-w007", "text": "in" }, { "bbox": [ 500.073, 406.31, 511.06944, 419.323 ], "id": "pdf-022-line-062-w008", "text": "that" }, { "bbox": [ 517.746, 406.31, 533.5644, 419.323 ], "id": "pdf-022-line-062-w009", "text": "other" } ] }, { "bbox": [ 315.491, 415.474, 533.1015, 428.487 ], "id": "pdf-022-en-treaty-row-029", "origin_line_ids": [ "pdf-022-line-064" ], 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"recognised" } ] }, { "bbox": [ 314.835, 425.292, 533.07116, 438.305 ], "id": "pdf-022-en-treaty-row-030", "origin_line_ids": [ "pdf-022-line-066" ], "source_page": 22, "text": "university, college, or school in that other Contracting", "words": [ { "bbox": [ 314.835, 425.292, 350.23465, 438.305 ], "id": "pdf-022-line-066-w001", "text": "university," }, { "bbox": [ 360.653, 425.292, 384.50748, 438.305 ], "id": "pdf-022-line-066-w002", "text": "college," }, { "bbox": [ 395.344, 425.292, 400.14412, 438.305 ], "id": "pdf-022-line-066-w003", "text": "or" }, { "bbox": [ 407.78, 425.292, 427.4243, 438.305 ], "id": "pdf-022-line-066-w004", "text": "school" }, { "bbox": [ 436.58, 425.292, 440.94358, 438.305 ], "id": "pdf-022-line-066-w005", "text": "in" }, { "bbox": [ 449.016, 425.292, 460.01244, 438.305 ], "id": "pdf-022-line-066-w006", "text": "that" }, { "bbox": [ 467.998, 425.292, 484.36175, 438.305 ], "id": "pdf-022-line-066-w007", "text": "other" }, { "bbox": [ 492.871, 425.292, 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"(including" }, { "bbox": [ 511.853, 435.11, 516.21658, 448.123 ], "id": "pdf-022-line-068-w008", "text": "in" }, { "bbox": [ 525.598, 435.11, 533.94361, 448.123 ], "id": "pdf-022-line-068-w009", "text": "the" } ] }, { "bbox": [ 315.489, 444.274, 533.8897, 457.287 ], "id": "pdf-022-en-treaty-row-032", "origin_line_ids": [ "pdf-022-line-070" ], "source_page": 22, "text": "Federal Republic a \"Volontär\" or a “Praktikant*), shall", "words": [ { "bbox": [ 315.489, 444.274, 339.54394, 457.287 ], "id": "pdf-022-line-070-w001", "text": "Federal" }, { "bbox": [ 348.216, 444.274, 377.30688, 457.287 ], "id": "pdf-022-line-070-w002", "text": "Republic" }, { "bbox": [ 387.489, 444.274, 388.47076, 457.287 ], "id": "pdf-022-line-070-w003", "text": "a" }, { "bbox": [ 395.344, 444.274, 432.2367, 457.287 ], "id": "pdf-022-line-070-w004", "text": "\"Volontär\"" }, { "bbox": [ 441.817, 444.274, 446.61712, 457.287 ], "id": "pdf-022-line-070-w005", "text": "or" }, { "bbox": [ 454.253, 444.274, 455.88931, 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402.544, 453.438, 414.07604, 466.451 ], "id": "pdf-022-line-072-w006", "text": "that" }, { "bbox": [ 420.871, 453.438, 436.6894, 466.451 ], "id": "pdf-022-line-072-w007", "text": "other" }, { "bbox": [ 443.126, 453.438, 458.39905, 466.451 ], "id": "pdf-022-line-072-w008", "text": "State" }, { "bbox": [ 465.381, 453.438, 471.05368, 466.451 ], "id": "pdf-022-line-072-w009", "text": "on" } ] }, { "bbox": [ 315.491, 476.345, 534.27359, 489.358 ], "id": "pdf-022-en-treaty-row-034", "origin_line_ids": [ "pdf-022-line-075" ], "source_page": 22, "text": "a) all remittances from abroad for the purposes of his", "words": [ { "bbox": [ 315.491, 476.345, 319.4183, 489.358 ], "id": "pdf-022-line-075-w001", "text": "a)" }, { "bbox": [ 327.273, 476.345, 334.14558, 489.358 ], "id": "pdf-022-line-075-w002", "text": "all" }, { "bbox": [ 341.673, 476.345, 381.27256, 489.358 ], "id": "pdf-022-line-075-w003", "text": "remittances" }, { "bbox": [ 390.764, 476.345, 404.38852, 489.358 ], "id": 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225.001, 475.05476, 238.014 ], "id": "pdf-028-line-027-w006", "text": "taxation" }, { "bbox": [ 484.364, 225.001, 494.19434, 238.014 ], "id": "pdf-028-line-027-w007", "text": "and" }, { "bbox": [ 503.346, 225.001, 537.51351, 238.014 ], "id": "pdf-028-line-027-w008", "text": "connected" } ] }, { "bbox": [ 318.764, 234.165, 538.6903, 247.178 ], "id": "pdf-028-en-treaty-row-012", "origin_line_ids": [ "pdf-028-line-029" ], "source_page": 28, "text": "requirements to which nationals of that other State in", "words": [ { "bbox": [ 318.764, 234.165, 364.07888, 247.178 ], "id": "pdf-028-line-029-w001", "text": "requirements" }, { "bbox": [ 373.746, 234.165, 378.10958, 247.178 ], "id": "pdf-028-line-029-w002", "text": "to" }, { "bbox": [ 386.182, 234.165, 403.63645, 247.178 ], "id": "pdf-028-line-029-w003", "text": "which" }, { "bbox": [ 413.018, 234.165, 443.65679, 247.178 ], "id": "pdf-028-line-029-w004", "text": "nationals" }, { "bbox": [ 452.945, 234.165, 457.30858, 247.178 ], "id": 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243.329, 421.20023, 256.342 ], "id": "pdf-028-line-031-w004", "text": "are" }, { "bbox": [ 427.419, 243.329, 432.6554, 256.342 ], "id": "pdf-028-line-031-w005", "text": "or" }, { "bbox": [ 438.546, 243.329, 450.33804, 256.342 ], "id": "pdf-028-line-031-w006", "text": "may" }, { "bbox": [ 458.182, 243.329, 463.4184, 256.342 ], "id": "pdf-028-line-031-w007", "text": "be" }, { "bbox": [ 469.964, 243.329, 502.6915, 256.342 ], "id": "pdf-028-line-031-w008", "text": "subjected." } ] }, { "bbox": [ 327.273, 276.055, 537.81845, 289.068 ], "id": "pdf-028-en-treaty-row-014", "origin_line_ids": [ "pdf-028-line-035" ], "source_page": 28, "text": "(2) The taxation on a permanent establishment which", "words": [ { "bbox": [ 327.273, 276.055, 333.65496, 289.068 ], "id": "pdf-028-line-035-w001", "text": "(2)" }, { "bbox": [ 340.364, 276.055, 350.67326, 289.068 ], "id": "pdf-028-line-035-w002", "text": "The" }, { "bbox": [ 359.346, 276.055, 386.69176, 289.068 ], "id": "pdf-028-line-035-w003", "text": "taxation" }, { "bbox": [ 395.346, 276.055, 401.01868, 289.068 ], "id": "pdf-028-line-035-w004", "text": "on" }, { "bbox": [ 409.091, 276.055, 411.05465, 289.068 ], "id": "pdf-028-line-035-w005", "text": "a" }, { "bbox": [ 418.255, 276.055, 454.19389, 289.068 ], "id": "pdf-028-line-035-w006", "text": "permanent" }, { "bbox": [ 463.419, 276.055, 511.43528, 289.068 ], "id": "pdf-028-line-035-w007", "text": "establishment" }, { "bbox": [ 520.364, 276.055, 537.81845, 289.068 ], "id": "pdf-028-line-035-w008", "text": "which" } ] }, { "bbox": [ 319.419, 285.219, 538.1454, 298.232 ], "id": "pdf-028-en-treaty-row-015", "origin_line_ids": [ "pdf-028-line-037" ], "source_page": 28, "text": "an enterprise of a Contracting State has in the other", "words": [ { "bbox": [ 319.419, 285.219, 324.6554, 298.232 ], "id": "pdf-028-line-037-w001", "text": "an" }, { "bbox": [ 333.164, 285.219, 367.6764, 298.232 ], "id": "pdf-028-line-037-w002", "text": "enterprise" }, { "bbox": [ 377.019, 285.219, 381.83888, 298.232 ], "id": "pdf-028-line-037-w003", "text": "of" }, { "bbox": [ 389.455, 285.219, 391.41865, 298.232 ], "id": "pdf-028-line-037-w004", "text": "a" }, { "bbox": [ 399.273, 285.219, 439.47316, 298.232 ], "id": "pdf-028-line-037-w005", "text": "Contracting" }, { "bbox": [ 449.018, 285.219, 464.8364, 298.232 ], "id": "pdf-028-line-037-w006", "text": "State" }, { "bbox": [ 473.891, 285.219, 483.21824, 298.232 ], "id": "pdf-028-line-037-w007", "text": "has" }, { "bbox": [ 492.218, 285.219, 496.58158, 298.232 ], "id": "pdf-028-line-037-w008", "text": "in" }, { "bbox": [ 504.654, 285.219, 512.99961, 298.232 ], "id": "pdf-028-line-037-w009", "text": "the" }, { "bbox": [ 522.327, 285.219, 538.1454, 298.232 ], "id": "pdf-028-line-037-w010", "text": "other" } ] }, { "bbox": [ 318.763, 294.383, 539.12758, 307.396 ], "id": "pdf-028-en-treaty-row-016", "origin_line_ids": [ "pdf-028-line-039" ], "source_page": 28, "text": "Contracting State shall not be less favourably levied in", "words": [ { "bbox": [ 318.763, 294.383, 358.96745, 307.396 ], "id": "pdf-028-line-039-w001", "text": "Contracting" }, { "bbox": [ 367.854, 294.383, 383.12705, 307.396 ], "id": "pdf-028-line-039-w002", "text": "State" }, { "bbox": [ 391.418, 294.383, 405.5997, 307.396 ], "id": "pdf-028-line-039-w003", "text": "shall" }, { "bbox": [ 413.673, 294.383, 422.01861, 307.396 ], "id": "pdf-028-line-039-w004", "text": "not" }, { "bbox": [ 430.037, 294.383, 435.2734, 307.396 ], "id": "pdf-028-line-039-w005", "text": "be" }, { "bbox": [ 443.128, 294.383, 453.6008, 307.396 ], "id": "pdf-028-line-039-w006", "text": "less" }, { "bbox": [ 461.455, 294.383, 498.9431, 307.396 ], "id": "pdf-028-line-039-w007", "text": "favourably" }, { "bbox": [ 507.273, 294.383, 526.9095, 307.396 ], "id": "pdf-028-line-039-w008", "text": "levied" }, { "bbox": [ 534.764, 294.383, 539.12758, 307.396 ], "id": "pdf-028-line-039-w009", "text": "in" } ] }, { "bbox": [ 319.419, 304.201, 537.87462, 317.214 ], "id": "pdf-028-en-treaty-row-017", "origin_line_ids": [ "pdf-028-line-041" ], "source_page": 28, "text": "that other State than the taxation levied on enterprises", "words": [ { "bbox": [ 319.419, 304.201, 330.41544, 317.214 ], "id": "pdf-028-line-041-w001", "text": "that" }, { "bbox": [ 338.401, 304.201, 354.2194, 317.214 ], "id": "pdf-028-line-041-w002", "text": "other" }, { "bbox": [ 361.965, 304.201, 377.23805, 317.214 ], "id": "pdf-028-line-041-w003", "text": "State" }, { "bbox": [ 385.529, 304.201, 398.62, 317.214 ], "id": "pdf-028-line-041-w004", "text": "than" }, { "bbox": [ 407.129, 304.201, 414.9836, 317.214 ], "id": "pdf-028-line-041-w005", "text": "the" }, { "bbox": [ 422.838, 304.201, 450.18376, 317.214 ], "id": "pdf-028-line-041-w006", "text": "taxation" }, { "bbox": [ 458.838, 304.201, 478.4745, 317.214 ], "id": "pdf-028-line-041-w007", "text": "levied" }, { "bbox": [ 486.329, 304.201, 492.00168, 317.214 ], "id": "pdf-028-line-041-w008", "text": "on" }, { "bbox": [ 500.074, 304.201, 537.87462, 317.214 ], "id": "pdf-028-line-041-w009", "text": "enterprises" } ] }, { "bbox": [ 319.419, 313.365, 508.36574, 326.378 ], "id": "pdf-028-en-treaty-row-018", "origin_line_ids": [ "pdf-028-line-042" ], "source_page": 28, "text": "of that other State carrying on the same activities,", "words": [ { "bbox": [ 319.419, 313.365, 323.78258, 326.378 ], "id": "pdf-028-line-042-w001", "text": "of" }, { "bbox": [ 329.892, 313.365, 340.90092, 326.378 ], "id": "pdf-028-line-042-w002", "text": "that" }, { "bbox": [ 347.565, 313.365, 363.3834, 326.378 ], "id": "pdf-028-line-042-w003", "text": "other" }, { "bbox": [ 370.474, 313.365, 385.74705, 326.378 ], "id": "pdf-028-line-042-w004", "text": "State" }, { "bbox": [ 392.729, 313.365, 420.65612, 326.378 ], "id": "pdf-028-line-042-w005", "text": "carrying" }, { "bbox": [ 428.074, 313.365, 433.3104, 326.378 ], "id": "pdf-028-line-042-w006", "text": "on" }, { "bbox": [ 439.856, 313.365, 448.20161, 326.378 ], "id": 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445.091, 327.109, 478.08032, 340.122 ], "id": "pdf-028-line-045-w006", "text": "construed" }, { "bbox": [ 487.636, 327.109, 492.43612, 340.122 ], "id": "pdf-028-line-045-w007", "text": "as" }, { "bbox": [ 501.381, 327.109, 528.1506, 340.122 ], "id": "pdf-028-line-045-w008", "text": "obliging" }, { "bbox": [ 538.036, 327.109, 539.67231, 340.122 ], "id": "pdf-028-line-045-w009", "text": "a" } ] }, { "bbox": [ 319.418, 336.927, 535.81008, 349.94 ], "id": "pdf-028-en-treaty-row-020", "origin_line_ids": [ "pdf-028-line-047" ], "source_page": 28, "text": "Contracting State to grant to residents of the other Con-", "words": [ { "bbox": [ 319.418, 336.927, 359.61816, 349.94 ], "id": "pdf-028-line-047-w001", "text": "Contracting" }, { "bbox": [ 367.854, 336.927, 383.12705, 349.94 ], "id": "pdf-028-line-047-w002", "text": "State" }, { "bbox": [ 390.763, 336.927, 395.12658, 349.94 ], "id": "pdf-028-line-047-w003", "text": "to" }, { "bbox": [ 401.236, 336.927, 417.59975, 349.94 ], "id": 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346.091, 369.38105, 359.104 ], "id": "pdf-028-line-049-w002", "text": "State" }, { "bbox": [ 378.326, 346.091, 388.14425, 359.104 ], "id": "pdf-028-line-049-w003", "text": "any" }, { "bbox": [ 397.308, 346.091, 425.23512, 359.104 ], "id": "pdf-028-line-049-w004", "text": "personal" }, { "bbox": [ 435.272, 346.091, 474.87156, 359.104 ], "id": "pdf-028-line-049-w005", "text": "allowances," }, { "bbox": [ 484.363, 346.091, 504.40848, 359.104 ], "id": "pdf-028-line-049-w006", "text": "reliefs" }, { "bbox": [ 513.163, 346.091, 522.98125, 359.104 ], "id": "pdf-028-line-049-w007", "text": "and" }, { "bbox": [ 532.145, 346.091, 539.50859, 359.104 ], "id": "pdf-028-line-049-w008", "text": "re-" } ] }, { "bbox": [ 319.418, 355.255, 538.87708, 368.268 ], "id": "pdf-028-en-treaty-row-022", "origin_line_ids": [ "pdf-028-line-051" ], "source_page": 28, "text": "ductions for taxation purposes on account of civil status", "words": [ { "bbox": [ 319.418, 355.255, 346.76376, 368.268 ], "id": 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"text": "own" } ] }, { "bbox": [ 319.418, 373.583, 349.1763, 386.596 ], "id": "pdf-028-en-treaty-row-024", "origin_line_ids": [ "pdf-028-line-055" ], "source_page": 28, "text": "residents.", "words": [ { "bbox": [ 319.418, 373.583, 349.1763, 386.596 ], "id": "pdf-028-line-055-w001", "text": "residents." } ] }, { "bbox": [ 327.927, 387.327, 539.77958, 400.34 ], "id": "pdf-028-en-treaty-row-025", "origin_line_ids": [ "pdf-028-line-057" ], "source_page": 28, "text": "(3) Enterprises of a Contracting State, the capital of", "words": [ { "bbox": [ 327.927, 387.327, 333.81795, 400.34 ], "id": "pdf-028-line-057-w001", "text": "(3)" }, { "bbox": [ 341.672, 387.327, 379.47262, 400.34 ], "id": "pdf-028-line-057-w002", "text": "Enterprises" }, { "bbox": [ 388.799, 387.327, 393.59912, 400.34 ], "id": "pdf-028-line-057-w003", "text": "of" }, { "bbox": [ 401.235, 387.327, 402.87131, 400.34 ], "id": "pdf-028-line-057-w004", "text": "a" }, { "bbox": [ 411.053, 387.327, 451.25316, 400.34 ], "id": 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386.18, 396.491, 390.98012, 409.504 ], "id": "pdf-028-line-058-w004", "text": "or" }, { "bbox": [ 398.616, 396.491, 416.56926, 409.504 ], "id": "pdf-028-line-058-w005", "text": "partly" }, { "bbox": [ 426.107, 396.491, 446.296, 409.504 ], "id": "pdf-028-line-058-w006", "text": "owned" }, { "bbox": [ 455.562, 396.491, 460.36212, 409.504 ], "id": "pdf-028-line-058-w007", "text": "or" }, { "bbox": [ 467.998, 396.491, 504.59742, 409.504 ], "id": "pdf-028-line-058-w008", "text": "controlled," }, { "bbox": [ 512.507, 396.491, 538.1066, 409.504 ], "id": "pdf-028-line-058-w009", "text": "directly" } ] }, { "bbox": [ 319.416, 406.309, 538.1434, 419.322 ], "id": "pdf-028-en-treaty-row-027", "origin_line_ids": [ "pdf-028-line-061" ], "source_page": 28, "text": "or indirectly, by one or more residents of the other", "words": [ { "bbox": [ 319.416, 406.309, 324.21612, 419.322 ], "id": "pdf-028-line-061-w001", "text": "or" }, { "bbox": [ 333.816, 406.309, 368.01588, 419.322 ], "id": "pdf-028-line-061-w002", "text": "indirectly," }, { "bbox": [ 377.671, 406.309, 382.9074, 419.322 ], "id": "pdf-028-line-061-w003", "text": "by" }, { "bbox": [ 393.38, 406.309, 403.19825, 419.322 ], "id": "pdf-028-line-061-w004", "text": "one" }, { "bbox": [ 412.362, 406.309, 417.5984, 419.322 ], "id": "pdf-028-line-061-w005", "text": "or" }, { "bbox": [ 426.107, 406.309, 441.29256, 419.322 ], "id": "pdf-028-line-061-w006", "text": "more" }, { "bbox": [ 451.634, 406.309, 481.67726, 419.322 ], "id": "pdf-028-line-061-w007", "text": "residents" }, { "bbox": [ 490.907, 406.309, 495.70712, 419.322 ], "id": "pdf-028-line-061-w008", "text": "of" }, { "bbox": [ 504.652, 406.309, 512.99761, 419.322 ], "id": "pdf-028-line-061-w009", "text": "the" }, { "bbox": [ 522.325, 406.309, 538.1434, 419.322 ], "id": "pdf-028-line-061-w010", "text": "other" } ] }, { "bbox": [ 319.416, 415.473, 539.43538, 428.486 ], "id": "pdf-028-en-treaty-row-028", "origin_line_ids": [ "pdf-028-line-063" ], "source_page": 28, "text": "Contracting State, shall not be subjected in the first-", "words": [ { "bbox": [ 319.416, 415.473, 359.61616, 428.486 ], "id": "pdf-028-line-063-w001", "text": "Contracting" }, { "bbox": [ 369.816, 415.473, 387.20844, 428.486 ], "id": "pdf-028-line-063-w002", "text": "State," }, { "bbox": [ 396.652, 415.473, 410.8337, 428.486 ], "id": "pdf-028-line-063-w003", "text": "shall" }, { "bbox": [ 419.561, 415.473, 428.39723, 428.486 ], "id": "pdf-028-line-063-w004", "text": "not" }, { "bbox": [ 437.888, 415.473, 443.1244, 428.486 ], "id": "pdf-028-line-063-w005", "text": "be" }, { "bbox": [ 451.633, 415.473, 484.03264, 428.486 ], "id": "pdf-028-line-063-w006", "text": "subjected" }, { "bbox": [ 494.178, 415.473, 498.1053, 428.486 ], "id": "pdf-028-line-063-w007", "text": "in" }, { "bbox": [ 506.614, 415.473, 514.95961, 428.486 ], "id": "pdf-028-line-063-w008", "text": "the" }, { "bbox": [ 524.287, 415.473, 539.43538, 428.486 ], "id": "pdf-028-line-063-w009", "text": "first-" } ] }, { "bbox": [ 319.414, 425.291, 537.53993, 438.304 ], "id": "pdf-028-en-treaty-row-029", "origin_line_ids": [ "pdf-028-line-065" ], "source_page": 28, "text": "mentioned State to any taxation or any requirement", "words": [ { "bbox": [ 319.414, 425.291, 354.17002, 438.304 ], "id": "pdf-028-line-065-w001", "text": "mentioned" }, { "bbox": [ 365.232, 425.291, 380.50505, 438.304 ], "id": "pdf-028-line-065-w002", "text": "State" }, { "bbox": [ 390.759, 425.291, 395.12258, 438.304 ], "id": "pdf-028-line-065-w003", "text": "to" }, { "bbox": [ 404.504, 425.291, 414.32225, 438.304 ], "id": "pdf-028-line-065-w004", "text": "any" }, { "bbox": [ 424.14, 425.291, 451.48576, 438.304 ], "id": "pdf-028-line-065-w005", "text": "taxation" }, { "bbox": [ 461.449, 425.291, 466.6854, 438.304 ], "id": "pdf-028-line-065-w006", "text": "or" }, { "bbox": [ 475.849, 425.291, 485.66725, 438.304 ], "id": "pdf-028-line-065-w007", "text": "any" }, { "bbox": [ 496.14, 425.291, 537.53993, 438.304 ], "id": 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[ 496.14, 434.455, 537.1979, 447.468 ], "id": "pdf-028-line-066-w008", "text": "burdensome" } ] }, { "bbox": [ 318.758, 443.619, 538.46645, 456.632 ], "id": "pdf-028-en-treaty-row-031", "origin_line_ids": [ "pdf-028-line-069" ], "source_page": 28, "text": "than the taxation and connected requirements to which", "words": [ { "bbox": [ 318.758, 443.619, 331.32536, 456.632 ], "id": "pdf-028-line-069-w001", "text": "than" }, { "bbox": [ 340.358, 443.619, 348.22781, 456.632 ], "id": "pdf-028-line-069-w002", "text": "the" }, { "bbox": [ 356.722, 443.619, 383.48536, 456.632 ], "id": "pdf-028-line-069-w003", "text": "taxation" }, { "bbox": [ 392.722, 443.619, 402.04924, 456.632 ], "id": "pdf-028-line-069-w004", "text": "and" }, { "bbox": [ 411.049, 443.619, 444.62683, 456.632 ], "id": "pdf-028-line-069-w005", "text": "connected" }, { "bbox": [ 454.249, 443.619, 499.567, 456.632 ], "id": "pdf-028-line-069-w006", "text": "requirements" }, { "bbox": [ 508.576, 443.619, 513.37612, 456.632 ], "id": 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taxes of", "words": [ { "bbox": [ 327.927, 495.327, 333.81795, 508.34 ], "id": "pdf-028-line-077-w001", "text": "(4)" }, { "bbox": [ 341.672, 495.327, 346.03558, 508.34 ], "id": "pdf-028-line-077-w002", "text": "In" }, { "bbox": [ 352.799, 495.327, 363.2718, 508.34 ], "id": "pdf-028-line-077-w003", "text": "this" }, { "bbox": [ 371.126, 495.327, 393.46195, 508.34 ], "id": "pdf-028-line-077-w004", "text": "Article" }, { "bbox": [ 401.89, 495.327, 410.23561, 508.34 ], "id": "pdf-028-line-077-w005", "text": "the" }, { "bbox": [ 417.599, 495.327, 430.7004, 508.34 ], "id": "pdf-028-line-077-w006", "text": "term" }, { "bbox": [ 439.199, 495.327, 473.7114, 508.34 ], "id": "pdf-028-line-077-w007", "text": "“taxation”" }, { "bbox": [ 483.054, 495.327, 502.14515, 508.34 ], "id": "pdf-028-line-077-w008", "text": "means" }, { "bbox": [ 510.545, 495.327, 526.90875, 508.34 ], "id": "pdf-028-line-077-w009", "text": "taxes" }, { "bbox": [ 534.763, 495.327, 539.12658, 508.34 ], "id": 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