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683.761 ], "id": "pdf-018-line-096-w001", "text": "(9" }, { "bbox": [ 82.472, 668.746, 89.0321, 683.761 ], "id": "pdf-018-line-096-w002", "text": "Zu" }, { "bbox": [ 95.563, 668.746, 116.7541, 683.761 ], "id": "pdf-018-line-096-w003", "text": "Artikel" }, { "bbox": [ 123.054, 668.746, 128.7267, 683.761 ], "id": "pdf-018-line-096-w004", "text": "23" } ] }, { "bbox": [ 78.545, 681.182, 298.472, 696.197 ], "id": "pdf-018-de-protocol-row-046", "origin_line_ids": [ "pdf-018-line-097" ], "source_page": 18, "text": "Verwendet eine in der Bundesrepublik Deutschland ansässige.", "words": [ { "bbox": [ 78.545, 681.182, 113.30075, 696.197 ], "id": "pdf-018-line-097-w001", "text": "Verwendet" }, { "bbox": [ 119.781, 681.182, 131.8248, 696.197 ], "id": "pdf-018-line-097-w002", "text": "eine" }, { "bbox": [ 138.108, 681.182, 142.0593, 696.197 ], "id": "pdf-018-line-097-w003", "text": "in" }, { "bbox": [ 146.617, 681.182, 155.4532, 696.197 ], "id": "pdf-018-line-097-w004", "text": "der" }, { "bbox": [ 161.672, 681.182, 212.3765, 696.197 ], "id": "pdf-018-line-097-w005", "text": "Bundesrepublik" }, { "bbox": [ 219.272, 681.182, 259.4726, 696.197 ], "id": "pdf-018-line-097-w006", "text": "Deutschland" }, { "bbox": [ 265.745, 681.182, 298.472, 696.197 ], "id": "pdf-018-line-097-w007", "text": "ansässige." } ] }, { "bbox": [ 70.69, 691.0, 297.70875, 706.015 ], "id": "pdf-018-de-protocol-row-047", "origin_line_ids": [ "pdf-018-line-099" ], "source_page": 18, "text": "Gesellschaft Einkünfte aus Quellen innerhalb der Republik Vene-", "words": [ { "bbox": [ 70.69, 691.0, 111.172, 706.015 ], "id": "pdf-018-line-099-w001", "text": "Gesellschaft" }, { "bbox": [ 117.163, 691.0, 147.20725, 706.015 ], "id": "pdf-018-line-099-w002", "text": "Einkünfte" }, { "bbox": [ 153.163, 691.0, 162.49015, 706.015 ], "id": "pdf-018-line-099-w003", "text": "aus" }, { "bbox": [ 168.218, 691.0, 191.7002, 706.015 ], "id": "pdf-018-line-099-w004", "text": "Quellen" }, { "bbox": [ 198.327, 691.0, 227.1927, 706.015 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734.545, 181.30856, 748.559 ], "id": "pdf-018-de-protocol-row-051", "origin_line_ids": [ "pdf-018-line-107", "pdf-018-line-108" ], "source_page": 18, "text": "(5) Zu den Artikeln 23 und 25", "words": [ { "bbox": [ 70.691, 734.545, 78.05444, 748.559 ], "id": "pdf-018-line-107-w001", "text": "(5)" }, { "bbox": [ 85.091, 734.545, 89.89104, 748.559 ], "id": "pdf-018-line-107-w002", "text": "Zu" }, { "bbox": [ 96.218, 734.545, 105.05438, 748.559 ], "id": "pdf-018-line-107-w003", "text": "den" }, { "bbox": [ 111.927, 734.545, 174.76348, 748.559 ], "id": "pdf-018-line-107-w004", "text": "Artikeln" }, { "bbox": [ 145.309, 734.545, 150.9818, 748.559 ], "id": "pdf-018-line-108-w001", "text": "23" }, { "bbox": [ 157.745, 734.545, 168.0539, 748.559 ], "id": "pdf-018-line-108-w002", "text": "und" }, { "bbox": [ 173.454, 734.545, 181.30856, 748.559 ], "id": "pdf-018-line-108-w003", "text": "25" } ] }, { "bbox": [ 79.2, 749.291, 297.42572, 762.304 ], "id": "pdf-018-de-protocol-row-052", 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"pdf-019-de-protocol-row-001", "origin_line_ids": [ "pdf-019-line-003" ], "source_page": 19, "text": "stabe b und nicht durch Steuerbefreiung im Sinne des Artikels 23", "words": [ { "bbox": [ 56.945, 67.909, 72.7634, 80.922 ], "id": "pdf-019-line-003-w001", "text": "stabe" }, { "bbox": [ 78.545, 67.909, 80.83586, 80.922 ], "id": "pdf-019-line-003-w002", "text": "b" }, { "bbox": [ 85.745, 67.909, 95.07224, 80.922 ], "id": "pdf-019-line-003-w003", "text": "und" }, { "bbox": [ 101.454, 67.909, 115.09035, 80.922 ], "id": "pdf-019-line-003-w004", "text": "nicht" }, { "bbox": [ 120.436, 67.909, 136.79975, 80.922 ], "id": "pdf-019-line-003-w005", "text": "durch" }, { "bbox": [ 142.691, 67.909, 195.46385, 80.922 ], "id": "pdf-019-line-003-w006", "text": "Steuerbefreiung" }, { "bbox": [ 202.255, 67.909, 207.05512, 80.922 ], "id": "pdf-019-line-003-w007", "text": "im" }, { "bbox": [ 212.728, 67.909, 229.09175, 80.922 ], "id": "pdf-019-line-003-w008", "text": "Sinne" }, { "bbox": [ 234.983, 67.909, 244.80125, 80.922 ], "id": "pdf-019-line-003-w009", "text": "des" }, { "bbox": [ 250.692, 67.909, 273.38272, 80.922 ], "id": "pdf-019-line-003-w010", "text": "Artikels" }, { "bbox": [ 278.837, 67.909, 284.94622, 80.922 ], "id": "pdf-019-line-003-w011", "text": "23" } ] }, { "bbox": [ 56.292, 77.727, 135.4913, 90.74 ], "id": "pdf-019-de-protocol-row-002", "origin_line_ids": [ "pdf-019-line-005" ], "source_page": 19, "text": "Absatz 1 Buchstabe a,", "words": [ { "bbox": [ 56.292, 77.727, 77.61174, 90.74 ], "id": "pdf-019-line-005-w001", "text": "Absatz" }, { "bbox": [ 84.437, 77.727, 85.41876, 90.74 ], "id": "pdf-019-line-005-w002", "text": "1" }, { "bbox": [ 90.982, 77.727, 124.55983, 90.74 ], "id": "pdf-019-line-005-w003", "text": "Buchstabe" }, { "bbox": [ 131.564, 77.727, 135.4913, 90.74 ], "id": "pdf-019-line-005-w004", "text": "a," } ] }, { "bbox": [ 56.291, 91.472, 284.07275, 104.485 ], "id": "pdf-019-de-protocol-row-003", "origin_line_ids": [ "pdf-019-line-007" ], 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"dos" }, { "bbox": [ 231.055, 385.364, 239.40061, 398.377 ], "id": "pdf-019-line-061-w010", "text": "auf" }, { "bbox": [ 244.146, 385.364, 253.96425, 398.377 ], "id": "pdf-019-line-061-w011", "text": "das" }, { "bbox": [ 259.201, 385.364, 271.76836, 398.377 ], "id": "pdf-019-line-061-w012", "text": "Jahr" }, { "bbox": [ 276.874, 385.364, 285.71023, 398.377 ], "id": "pdf-019-line-061-w013", "text": "der" } ] }, { "bbox": [ 56.947, 395.182, 284.80995, 408.195 ], "id": "pdf-019-de-protocol-row-032", "origin_line_ids": [ "pdf-019-line-062" ], "source_page": 19, "text": "Mitteilung folgenden Kalenderjahrs wirksam, wenn alle gesetz-", "words": [ { "bbox": [ 56.947, 395.182, 87.8896, 408.195 ], "id": "pdf-019-line-062-w001", "text": "Mitteilung" }, { "bbox": [ 95.565, 395.182, 126.19794, 408.195 ], "id": "pdf-019-line-062-w002", "text": "folgenden" }, { "bbox": [ 134.183, 395.182, 179.76737, 408.195 ], "id": "pdf-019-line-062-w003", "text": "Kalenderjahrs" }, { "bbox": [ 187.856, 395.182, 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"Bostim-" } ] }, { "bbox": [ 56.288, 472.073, 283.87354, 486.087 ], "id": "pdf-019-de-protocol-row-038", "origin_line_ids": [ "pdf-019-line-073" ], "source_page": 19, "text": "mungen unter Beachtung der für jeden Vertragsstaat geltenden", "words": [ { "bbox": [ 56.288, 472.073, 80.4128, 486.087 ], "id": "pdf-019-line-073-w001", "text": "mungen" }, { "bbox": [ 88.361, 472.073, 103.6336, 486.087 ], "id": "pdf-019-line-073-w002", "text": "unter" }, { "bbox": [ 109.961, 472.073, 144.12842, 486.087 ], "id": "pdf-019-line-073-w003", "text": "Beachtung" }, { "bbox": [ 151.852, 472.073, 160.1974, 486.087 ], "id": "pdf-019-line-073-w004", "text": "der" }, { "bbox": [ 166.252, 472.073, 173.61544, 486.087 ], "id": "pdf-019-line-073-w005", "text": "für" }, { "bbox": [ 178.688, 472.073, 195.0519, 486.087 ], "id": "pdf-019-line-073-w006", "text": "jeden" }, { "bbox": [ 201.597, 472.073, 245.96496, 486.087 ], "id": "pdf-019-line-073-w007", "text": "Vertragsstaat" }, { "bbox": [ 252.652, 472.073, 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"Gesamteinkommen," }, { "bbox": [ 210.764, 543.109, 221.56388, 556.122 ], "id": "pdf-002-line-058-w005", "text": "vom" }, { "bbox": [ 231.055, 543.109, 289.70268, 556.122 ], "id": "pdf-002-line-058-w006", "text": "Gesamtvermögen" } ] }, { "bbox": [ 63.491, 552.273, 290.29172, 565.286 ], "id": "pdf-002-de-treaty-row-014", "origin_line_ids": [ "pdf-002-line-060" ], "source_page": 2, "text": "oder von Teilen des Einkommens oder des Vermögens erhoben", "words": [ { "bbox": [ 63.491, 552.273, 76.05836, 565.286 ], "id": "pdf-002-line-060-w001", "text": "oder" }, { "bbox": [ 82.473, 552.273, 91.80024, 565.286 ], "id": "pdf-002-line-060-w002", "text": "von" }, { "bbox": [ 97.528, 552.273, 116.04208, 565.286 ], "id": "pdf-002-line-060-w003", "text": "Teilen" }, { "bbox": [ 122.401, 552.273, 132.21925, 565.286 ], "id": "pdf-002-line-060-w004", "text": "des" }, { "bbox": [ 138.765, 552.273, 179.8229, 565.286 ], "id": "pdf-002-line-060-w005", "text": "Einkommens" }, { "bbox": [ 187.201, 552.273, 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Der Ausdruck umfaßt in jedem Fall das", "words": [ { "bbox": [ 73.963, 442.618, 83.29036, 456.632 ], "id": "pdf-003-line-066-w001", "text": "das" }, { "bbox": [ 89.672, 442.618, 122.25952, 456.632 ], "id": "pdf-003-line-066-w002", "text": "Vermögen" }, { "bbox": [ 129.599, 442.618, 143.62532, 456.632 ], "id": "pdf-003-line-066-w003", "text": "liegt." }, { "bbox": [ 149.89, 442.618, 159.21736, 456.632 ], "id": "pdf-003-line-066-w004", "text": "Der" }, { "bbox": [ 165.599, 442.618, 194.68988, 456.632 ], "id": "pdf-003-line-066-w005", "text": "Ausdruck" }, { "bbox": [ 202.254, 442.618, 223.01208, 456.632 ], "id": "pdf-003-line-066-w006", "text": "umfaßt" }, { "bbox": [ 229.745, 442.618, 233.69636, 456.632 ], "id": "pdf-003-line-066-w007", "text": "in" }, { "bbox": [ 238.254, 442.618, 256.8075, 456.632 ], "id": "pdf-003-line-066-w008", "text": "jedem" }, { "bbox": [ 263.781, 442.618, 273.72996, 456.632 ], "id": "pdf-003-line-066-w009", "text": "Fall" }, { "bbox": [ 279.49, 442.618, 288.81736, 456.632 ], "id": "pdf-003-line-066-w010", "text": "das" } ] }, { "bbox": [ 73.963, 452.436, 289.30856, 466.45 ], "id": "pdf-003-de-treaty-row-030", "origin_line_ids": [ "pdf-003-line-068" ], "source_page": 3, "text": "Zubehör zum unbeweglichen Vermögen, das lebende und tote", "words": [ { "bbox": [ 73.963, 452.436, 99.73602, 466.45 ], "id": "pdf-003-line-068-w001", "text": "Zubehör" }, { "bbox": [ 105.381, 452.436, 116.18088, 466.45 ], "id": "pdf-003-line-068-w002", "text": "zum" }, { "bbox": [ 122.399, 452.436, 171.63, 466.45 ], "id": "pdf-003-line-068-w003", "text": "unbeweglichen" }, { "bbox": [ 178.035, 452.436, 212.20242, 466.45 ], "id": "pdf-003-line-068-w004", "text": "Vermögen," }, { "bbox": [ 218.617, 452.436, 227.94436, 466.45 ], "id": "pdf-003-line-068-w005", "text": "das" }, { "bbox": [ 233.672, 452.436, 258.2994, 466.45 ], "id": "pdf-003-line-068-w006", "text": "lebende" }, { "bbox": [ 263.781, 452.436, 273.59934, 466.45 ], "id": "pdf-003-line-068-w007", "text": "und" }, { "bbox": [ 278.836, 452.436, 289.30856, 466.45 ], "id": "pdf-003-line-068-w008", "text": "tote" } ] }, { "bbox": [ 73.963, 462.254, 288.57178, 476.268 ], "id": "pdf-003-de-treaty-row-031", "origin_line_ids": [ "pdf-003-line-070" ], "source_page": 3, "text": "Inventar land- und forstwirtschaftlicher Betriebe, die Rechte,", "words": [ { "bbox": [ 73.963, 462.254, 99.56284, 476.268 ], "id": "pdf-003-line-070-w001", "text": "Inventar" }, { "bbox": [ 106.036, 462.254, 120.218, 476.268 ], "id": "pdf-003-line-070-w002", "text": "land-" }, { "bbox": [ 127.636, 462.254, 136.96336, 476.268 ], "id": "pdf-003-line-070-w003", "text": "und" }, { "bbox": [ 144.0, 462.254, 208.97988, 476.268 ], "id": "pdf-003-line-070-w004", "text": "forstwirtschaftlicher" }, { "bbox": [ 215.345, 462.254, 243.62192, 476.268 ], "id": "pdf-003-line-070-w005", "text": "Betriebe," }, { "bbox": [ 250.69, 462.254, 258.54442, 476.268 ], "id": "pdf-003-line-070-w006", "text": "die" }, { "bbox": [ 265.09, 462.254, 288.57178, 476.268 ], "id": "pdf-003-line-070-w007", "text": "Rechte," } ] }, { "bbox": [ 73.308, 471.418, 288.21776, 485.432 ], "id": "pdf-003-de-treaty-row-032", "origin_line_ids": [ "pdf-003-line-072" ], "source_page": 3, "text": "für die die Vorschriften des Privatrechts über Grundstücke", "words": [ { "bbox": [ 73.308, 471.418, 80.67144, 485.432 ], "id": "pdf-003-line-072-w001", "text": "für" }, { "bbox": [ 87.053, 471.418, 94.90742, 485.432 ], "id": "pdf-003-line-072-w002", "text": "die" }, { "bbox": [ 102.108, 471.418, 109.96242, 485.432 ], "id": "pdf-003-line-072-w003", "text": "die" }, { "bbox": [ 116.508, 471.418, 155.78472, 485.432 ], "id": "pdf-003-line-072-w004", "text": "Vorschriften" }, { "bbox": [ 163.635, 471.418, 172.96236, 485.432 ], "id": "pdf-003-line-072-w005", "text": "des" }, { "bbox": [ 181.308, 471.418, 219.37176, 485.432 ], "id": "pdf-003-line-072-w006", "text": "Privatrechts" }, { "bbox": [ 227.126, 471.418, 239.69352, 485.432 ], "id": 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}, { "bbox": [ 73.961, 490.4, 288.78252, 504.414 ], "id": "pdf-003-de-treaty-row-034", "origin_line_ids": [ "pdf-003-line-076" ], "source_page": 3, "text": "Rechte auf veränderliche oder feste Vergütungen für die Aus-", "words": [ { "bbox": [ 73.961, 490.4, 95.28776, 504.414 ], "id": "pdf-003-line-076-w001", "text": "Rechte" }, { "bbox": [ 101.452, 490.4, 109.7974, 504.414 ], "id": "pdf-003-line-076-w002", "text": "auf" }, { "bbox": [ 115.197, 490.4, 159.56496, 504.414 ], "id": "pdf-003-line-076-w003", "text": "veränderliche" }, { "bbox": [ 166.252, 490.4, 177.77176, 504.414 ], "id": "pdf-003-line-076-w004", "text": "oder" }, { "bbox": [ 183.27, 490.4, 197.452, 504.414 ], "id": "pdf-003-line-076-w005", "text": "feste" }, { "bbox": [ 202.906, 490.4, 244.90642, 504.414 ], "id": "pdf-003-line-076-w006", "text": "Vergütungen" }, { "bbox": [ 251.342, 490.4, 258.21488, 504.414 ], "id": "pdf-003-line-076-w007", "text": "für" }, { "bbox": [ 263.124, 490.4, 270.97842, 504.414 ], "id": 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500.218, 243.65036, 514.232 ], "id": "pdf-003-line-078-w007", "text": "von" }, { "bbox": [ 252.65, 500.218, 288.65058, 514.232 ], "id": "pdf-003-line-078-w008", "text": "Mineralvor-" } ] }, { "bbox": [ 73.959, 510.036, 288.64834, 524.05 ], "id": "pdf-003-de-treaty-row-036", "origin_line_ids": [ "pdf-003-line-080" ], "source_page": 3, "text": "kommen, Quellen oder anderen Naturschätzen; Schiffe und", "words": [ { "bbox": [ 73.959, 510.036, 102.02228, 524.05 ], "id": "pdf-003-line-080-w001", "text": "kommen," }, { "bbox": [ 109.959, 510.036, 134.0131, 524.05 ], "id": "pdf-003-line-080-w002", "text": "Quellen" }, { "bbox": [ 141.377, 510.036, 153.94452, 524.05 ], "id": "pdf-003-line-080-w003", "text": "oder" }, { "bbox": [ 161.013, 510.036, 185.6404, 524.05 ], "id": "pdf-003-line-080-w004", "text": "anderen" }, { "bbox": [ 193.74, 510.036, 243.22804, 524.05 ], "id": "pdf-003-line-080-w005", "text": "Naturschätzen;" }, { "bbox": [ 250.685, 510.036, 271.88338, 524.05 ], "id": "pdf-003-line-080-w006", "text": "Schiffe" }, { "bbox": [ 278.83, 510.036, 288.64834, 524.05 ], "id": "pdf-003-line-080-w007", "text": "und" } ] }, { "bbox": [ 73.957, 519.2, 272.34884, 533.214 ], "id": "pdf-003-de-treaty-row-037", "origin_line_ids": [ "pdf-003-line-082" ], "source_page": 3, "text": "Luftfahrzeuge gelten nicht als unbewogliches Vermögen;", "words": [ { "bbox": [ 73.957, 519.2, 118.93284, 533.214 ], "id": "pdf-003-line-082-w001", "text": "Luftfahrzeuge" }, { "bbox": [ 125.666, 519.2, 143.62772, 533.214 ], "id": "pdf-003-line-082-w002", "text": "gelten" }, { "bbox": [ 149.884, 519.2, 163.5207, 533.214 ], "id": "pdf-003-line-082-w003", "text": "nicht" }, { "bbox": [ 169.52, 519.2, 176.88344, 533.214 ], "id": "pdf-003-line-082-w004", "text": "als" }, { "bbox": [ 182.611, 519.2, 231.23412, 533.214 ], "id": "pdf-003-line-082-w005", "text": "unbewogliches" }, { "bbox": [ 237.593, 519.2, 272.34884, 533.214 ], "id": "pdf-003-line-082-w006", "text": "Vermögen;" } ] }, { "bbox": 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130.908, 734.236, 142.6899, 747.249 ], "id": "pdf-005-line-103-w002", "text": "aus" }, { "bbox": [ 151.199, 734.236, 216.84029, 747.249 ], "id": "pdf-005-line-103-w003", "text": "unbeweglichem" }, { "bbox": [ 226.472, 734.236, 267.19944, 747.249 ], "id": "pdf-005-line-103-w004", "text": "Vermögen" } ] }, { "bbox": [ 70.691, 747.982, 289.77714, 760.995 ], "id": "pdf-005-de-treaty-row-058", "origin_line_ids": [ "pdf-005-line-105" ], "source_page": 5, "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Person", "words": [ { "bbox": [ 70.691, 747.982, 77.56358, 760.995 ], "id": "pdf-005-line-105-w001", "text": "(1)" }, { "bbox": [ 82.473, 747.982, 114.0097, 760.995 ], "id": "pdf-005-line-105-w002", "text": "Einkünfte," }, { "bbox": [ 119.128, 747.982, 126.9826, 760.995 ], "id": "pdf-005-line-105-w003", "text": "die" }, { "bbox": [ 132.219, 747.982, 143.73908, 760.995 ], "id": "pdf-005-line-105-w004", "text": "eine" }, { "bbox": [ 149.237, 747.982, 153.1643, 760.995 ], "id": "pdf-005-line-105-w005", "text": "in" }, { "bbox": [ 157.746, 747.982, 175.20045, 760.995 ], "id": "pdf-005-line-105-w006", "text": "einem" }, { "bbox": [ 181.31, 747.982, 225.07086, 760.995 ], "id": "pdf-005-line-105-w007", "text": "Vertragsstaat" }, { "bbox": [ 230.401, 747.982, 262.80064, 760.995 ], "id": "pdf-005-line-105-w008", "text": "ansässige" }, { "bbox": [ 269.019, 747.982, 289.77714, 760.995 ], "id": "pdf-005-line-105-w009", "text": "Person" } ] }, { "bbox": [ 62.183, 757.8, 290.12924, 770.813 ], "id": "pdf-005-de-treaty-row-059", "origin_line_ids": [ "pdf-005-line-107" ], "source_page": 5, "text": "aus unbeweglichem Vermögen (einschließlich der Einkünfte aus", "words": [ { "bbox": [ 62.183, 757.8, 71.51024, 770.813 ], "id": "pdf-005-line-107-w001", "text": "aus" }, { "bbox": [ 78.547, 757.8, 129.6019, 770.813 ], "id": "pdf-005-line-107-w002", "text": "unbeweglichem" }, { "bbox": [ 136.802, 757.8, 169.38936, 770.813 ], "id": "pdf-005-line-107-w003", "text": "Vermögen" }, { "bbox": [ 176.729, 757.8, 223.3691, 770.813 ], "id": "pdf-005-line-107-w004", "text": "(einschließlich" }, { "bbox": [ 229.747, 757.8, 238.58323, 770.813 ], "id": "pdf-005-line-107-w005", "text": "der" }, { "bbox": [ 244.802, 757.8, 274.25675, 770.813 ], "id": "pdf-005-line-107-w006", "text": "Einkünfte" }, { "bbox": [ 280.802, 757.8, 290.12924, 770.813 ], "id": "pdf-005-line-107-w007", "text": "aus" } ] }, { "bbox": [ 66.764, 63.945, 294.219, 78.96 ], "id": "pdf-006-de-treaty-row-001", "origin_line_ids": [ "pdf-006-line-003" ], "source_page": 6, "text": "land: und forstwirtschaftichen Betrieben) bezieht, das im anderen", "words": [ { "bbox": [ 66.764, 63.945, 80.94575, 78.96 ], "id": "pdf-006-line-003-w001", "text": "land:" }, { "bbox": [ 86.4, 63.945, 96.2181, 78.96 ], "id": "pdf-006-line-003-w002", "text": "und" }, { "bbox": [ 102.109, 63.945, 168.811, 78.96 ], "id": "pdf-006-line-003-w003", "text": "forstwirtschaftichen" }, { "bbox": [ 174.764, 63.945, 207.491, 78.96 ], "id": "pdf-006-line-003-w004", "text": "Betrieben)" }, { "bbox": [ 213.382, 63.945, 237.8248, 78.96 ], "id": "pdf-006-line-003-w005", "text": "bezieht," }, { "bbox": [ 243.491, 63.945, 249.8729, 78.96 ], "id": "pdf-006-line-003-w006", "text": "das" }, { "bbox": [ 258.546, 63.945, 263.346, 78.96 ], "id": "pdf-006-line-003-w007", "text": "im" }, { "bbox": [ 269.019, 63.945, 294.219, 78.96 ], "id": "pdf-006-line-003-w008", "text": "anderen" } ] }, { "bbox": [ 66.11, 73.763, 290.37375, 88.778 ], "id": "pdf-006-de-treaty-row-002", "origin_line_ids": [ "pdf-006-line-005" ], "source_page": 6, "text": "Vertragsstaat legt, können im anderen Staat besteuert werden.", "words": [ { "bbox": [ 66.11, 73.763, 111.08675, 88.778 ], "id": "pdf-006-line-005-w001", "text": "Vertragsstaat" }, { "bbox": [ 117.165, 73.763, 130.8015, 88.778 ], "id": "pdf-006-line-005-w002", "text": "legt," }, { "bbox": [ 136.801, 73.763, 158.6818, 88.778 ], "id": "pdf-006-line-005-w003", "text": "können" }, { "bbox": [ 165.601, 73.763, 170.8375, 88.778 ], "id": "pdf-006-line-005-w004", "text": "im" }, { "bbox": [ 176.728, 73.763, 201.928, 88.778 ], "id": "pdf-006-line-005-w005", "text": "anderen" }, { "bbox": [ 208.801, 73.763, 224.08375, 88.778 ], "id": "pdf-006-line-005-w006", "text": "Staat" }, { "bbox": [ 229.746, 73.763, 259.79025, 88.778 ], "id": "pdf-006-line-005-w007", "text": "besteuert" }, { "bbox": [ 265.746, 73.763, 290.37375, 88.778 ], "id": "pdf-006-line-005-w008", "text": "werden." } ] }, { "bbox": [ 75.273, 87.508, 294.3276, 102.523 ], "id": "pdf-006-de-treaty-row-003", "origin_line_ids": [ "pdf-006-line-007" ], "source_page": 6, "text": "(2) Absatz 1 gi für Einkünfte aus der unmittelbaren Nutzung,", "words": [ { "bbox": [ 75.273, 87.508, 81.6549, 102.523 ], "id": "pdf-006-line-007-w001", "text": "(2)" }, { "bbox": [ 87.709, 87.508, 108.4675, 102.523 ], "id": "pdf-006-line-007-w002", "text": "Absatz" }, { "bbox": [ 115.854, 87.508, 116.83575, 102.523 ], "id": "pdf-006-line-007-w003", "text": "1" }, { "bbox": [ 122.399, 87.508, 129.3809, 102.523 ], "id": "pdf-006-line-007-w004", "text": "gi" }, { "bbox": [ 135.49, 87.508, 142.8538, 102.523 ], "id": "pdf-006-line-007-w005", "text": "für" }, { "bbox": [ 155.781, 87.508, 178.7634, 102.523 ], "id": "pdf-006-line-007-w006", "text": "Einkünfte" }, { "bbox": [ 184.581, 87.508, 194.3991, 102.523 ], "id": "pdf-006-line-007-w007", "text": "aus" }, { "bbox": [ 200.29, 87.508, 209.1262, 102.523 ], "id": "pdf-006-line-007-w008", "text": "der" }, { "bbox": [ 215.345, 87.508, 259.71335, 102.523 ], "id": "pdf-006-line-007-w009", "text": "unmittelbaren" }, { "bbox": [ 266.4, 87.508, 294.3276, 102.523 ], "id": "pdf-006-line-007-w010", "text": "Nutzung," } ] }, { "bbox": [ 66.764, 97.326, 295.5282, 112.341 ], "id": "pdf-006-de-treaty-row-004", "origin_line_ids": [ "pdf-006-line-009" ], "source_page": 6, "text": "der Vermietung oder Verpachtung sowie jeder anderen Art der", "words": [ { "bbox": [ 66.764, 97.326, 75.6002, 112.341 ], "id": "pdf-006-line-009-w001", "text": "der" }, { "bbox": [ 81.819, 97.326, 118.7115, 112.341 ], "id": "pdf-006-line-009-w002", "text": "Vermietung" }, { "bbox": [ 126.328, 97.326, 139.4296, 112.341 ], "id": "pdf-006-line-009-w003", "text": "oder" }, { "bbox": [ 145.964, 97.326, 187.36415, 112.341 ], "id": "pdf-006-line-009-w004", "text": "Verpachtung" }, { "bbox": [ 195.055, 97.326, 211.96375, 112.341 ], "id": "pdf-006-line-009-w005", "text": "sowie" }, { "bbox": [ 218.619, 97.326, 233.892, 112.341 ], "id": "pdf-006-line-009-w006", "text": "jeder" }, { "bbox": [ 240.219, 97.326, 265.419, 112.341 ], "id": "pdf-006-line-009-w007", "text": "anderen" }, { "bbox": [ 273.601, 97.326, 280.9648, 112.341 ], "id": "pdf-006-line-009-w008", "text": "Art" }, { "bbox": [ 286.692, 97.326, 295.5282, 112.341 ], "id": "pdf-006-line-009-w009", "text": "der" } ] }, { "bbox": [ 66.11, 107.144, 194.401, 122.159 ], "id": "pdf-006-de-treaty-row-005", "origin_line_ids": [ "pdf-006-line-011" ], "source_page": 6, "text": "\"Nutzung unbeweglichen Vermögens.", "words": [ { "bbox": [ 66.11, 107.144, 92.8736, 122.159 ], "id": "pdf-006-line-011-w001", "text": "\"Nutzung" }, { "bbox": [ 99.492, 107.144, 148.72365, 122.159 ], "id": "pdf-006-line-011-w002", "text": "unbeweglichen" }, { "bbox": [ 155.128, 107.144, 194.401, 122.159 ], "id": "pdf-006-line-011-w003", "text": "Vermögens." } ] }, { "bbox": [ 75.273, 132.055, 294.618, 145.068 ], "id": "pdf-006-de-treaty-row-006", "origin_line_ids": [ "pdf-006-line-015" ], "source_page": 6, "text": "(3) Die Absätze 1 und 2 geiten auch für Einkünfte aus unbeweg-", "words": [ { "bbox": [ 75.273, 132.055, 81.65496, 145.068 ], "id": "pdf-006-line-015-w001", "text": "(3)" }, { "bbox": [ 86.4, 132.055, 95.23623, 145.068 ], "id": "pdf-006-line-015-w002", "text": "Die" }, { "bbox": [ 100.145, 132.055, 125.34472, 145.068 ], "id": "pdf-006-line-015-w003", "text": "Absätze" }, { "bbox": [ 131.563, 132.055, 132.9124, 145.068 ], "id": "pdf-006-line-015-w004", "text": "1" }, { "bbox": [ 138.108, 132.055, 147.43524, 145.068 ], "id": "pdf-006-line-015-w005", "text": "und" }, { "bbox": [ 153.163, 132.055, 155.12665, 145.068 ], "id": "pdf-006-line-015-w006", "text": "2" }, { "bbox": [ 159.708, 132.055, 178.22208, 145.068 ], "id": "pdf-006-line-015-w007", "text": "geiten" }, { "bbox": [ 183.272, 132.055, 196.88664, 145.068 ], "id": "pdf-006-line-015-w008", "text": "auch" }, { "bbox": [ 202.254, 132.055, 209.12658, 145.068 ], "id": "pdf-006-line-015-w009", "text": "für" }, { "bbox": [ 214.036, 132.055, 243.49075, 145.068 ], "id": "pdf-006-line-015-w010", "text": "Einkünfte" }, { "bbox": [ 248.727, 132.055, 258.54525, 145.068 ], "id": "pdf-006-line-015-w011", "text": "aus" }, { "bbox": [ 263.782, 132.055, 294.618, 145.068 ], "id": "pdf-006-line-015-w012", "text": "unbeweg-" } ] }, { "bbox": [ 66.764, 141.219, 295.20125, 154.232 ], "id": "pdf-006-de-treaty-row-007", "origin_line_ids": [ "pdf-006-line-016" ], "source_page": 6, "text": "lichem Vermögen eines Unternehmens und für Einkünfte aus", "words": [ { "bbox": [ 66.764, 141.219, 86.4005, 154.232 ], "id": "pdf-006-line-016-w001", "text": "lichem" }, { "bbox": [ 94.255, 141.219, 126.83716, 154.232 ], "id": "pdf-006-line-016-w002", "text": "Vermögen" }, { "bbox": [ 136.146, 141.219, 151.9644, 154.232 ], "id": "pdf-006-line-016-w003", "text": "eines" }, { "bbox": [ 159.71, 141.219, 208.04504, 154.232 ], "id": "pdf-006-line-016-w004", "text": "Unternehmens" }, { "bbox": [ 216.655, 141.219, 226.47325, 154.232 ], "id": "pdf-006-line-016-w005", "text": "und" }, { "bbox": [ 234.328, 141.219, 241.21813, 154.232 ], "id": "pdf-006-line-016-w006", "text": "für" }, { "bbox": [ 248.728, 141.219, 278.18275, 154.232 ], "id": "pdf-006-line-016-w007", "text": "Einkünfte" }, { "bbox": [ 285.383, 141.219, 295.20125, 154.232 ], "id": "pdf-006-line-016-w008", "text": "aus" } ] }, { "bbox": [ 66.765, 151.037, 295.25565, 164.05 ], "id": "pdf-006-de-treaty-row-008", "origin_line_ids": [ "pdf-006-line-017" ], 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dient.", "words": [ { "bbox": [ 66.765, 161.51, 77.2508, 174.523 ], "id": "pdf-006-line-019-w001", "text": "‚gen" }, { "bbox": [ 82.474, 161.51, 100.99666, 174.523 ], "id": "pdf-006-line-019-w002", "text": "Arbeit" }, { "bbox": [ 106.692, 161.51, 122.97216, 174.523 ], "id": "pdf-006-line-019-w003", "text": "dient." } ] }, { "bbox": [ 162.982, 177.218, 200.94565, 190.231 ], "id": "pdf-006-de-treaty-row-010", "origin_line_ids": [ "pdf-006-line-020" ], "source_page": 6, "text": "Artikel 7", "words": [ { "bbox": [ 162.982, 177.218, 188.76139, 190.231 ], "id": "pdf-006-line-020-w001", "text": "Artikel" }, { "bbox": [ 198.982, 177.218, 200.94565, 190.231 ], "id": "pdf-006-line-020-w002", "text": "7" } ] }, { "bbox": [ 129.6, 191.618, 230.95645, 204.631 ], "id": "pdf-006-de-treaty-row-011", "origin_line_ids": [ "pdf-006-line-022" ], "source_page": 6, "text": "Unternehmensgewinne", "words": [ { "bbox": [ 129.6, 191.618, 230.95645, 204.631 ], "id": "pdf-006-line-022-w001", "text": 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"pdf-006-line-035-w005", "text": "eines" }, { "bbox": [ 191.782, 281.873, 239.43198, 298.89 ], "id": "pdf-006-line-035-w006", "text": "Vertragsstaats" }, { "bbox": [ 246.109, 281.873, 261.9275, 298.89 ], "id": "pdf-006-line-035-w007", "text": "seine" }, { "bbox": [ 269.018, 281.873, 295.52678, 298.89 ], "id": "pdf-006-line-035-w008", "text": "Tätigkeit" } ] }, { "bbox": [ 67.418, 291.691, 295.24748, 308.708 ], "id": "pdf-006-de-treaty-row-020", "origin_line_ids": [ "pdf-006-line-036" ], "source_page": 6, "text": "im anderen Venragsstaat durch eine dor gelegene Betriebsstätte", "words": [ { "bbox": [ 67.418, 291.691, 72.67236, 308.708 ], "id": "pdf-006-line-036-w001", "text": "im" }, { "bbox": [ 77.891, 291.691, 103.66402, 308.708 ], "id": "pdf-006-line-036-w002", "text": "anderen" }, { "bbox": [ 109.309, 291.691, 153.41584, 308.708 ], "id": "pdf-006-line-036-w003", "text": "Venragsstaat" }, { "bbox": [ 159.709, 291.691, 176.07235, 308.708 ], "id": "pdf-006-line-036-w004", "text": 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"text": "dem" }, { "bbox": [ 277.53, 338.819, 295.48302, 355.836 ], "id": "pdf-006-line-045-w009", "text": "Unter-" } ] }, { "bbox": [ 67.421, 348.637, 294.54938, 365.654 ], "id": "pdf-006-de-treaty-row-026", "origin_line_ids": [ "pdf-006-line-046" ], "source_page": 6, "text": "nehmen, dessen Betriebsstätte si ist, völlg unabhängig gewesen", "words": [ { "bbox": [ 67.421, 348.637, 94.34475, 365.654 ], "id": "pdf-006-line-046-w001", "text": "nehmen," }, { "bbox": [ 100.803, 348.637, 122.68302, 365.654 ], "id": "pdf-006-line-046-w002", "text": "dessen" }, { "bbox": [ 128.294, 348.637, 173.5021, 365.654 ], "id": "pdf-006-line-046-w003", "text": "Betriebsstätte" }, { "bbox": [ 179.349, 348.637, 185.89434, 365.654 ], "id": "pdf-006-line-046-w004", "text": "si" }, { "bbox": [ 191.785, 348.637, 199.11608, 365.654 ], "id": "pdf-006-line-046-w005", "text": "ist," }, { "bbox": [ 203.567, 348.637, 218.2941, 365.654 ], "id": "pdf-006-line-046-w006", "text": "völlg" }, { "bbox": [ 223.858, 348.637, 261.3498, 365.654 ], "id": "pdf-006-line-046-w007", "text": "unabhängig" }, { "bbox": [ 267.058, 348.637, 294.54938, 365.654 ], "id": "pdf-006-line-046-w008", "text": "gewesen" } ] }, { "bbox": [ 67.422, 358.455, 83.78535, 375.472 ], "id": "pdf-006-de-treaty-row-027", "origin_line_ids": [ "pdf-006-line-047" ], "source_page": 6, "text": "wäre.", "words": [ { "bbox": [ 67.422, 358.455, 83.78535, 375.472 ], "id": "pdf-006-line-047-w001", "text": "wäre." } ] }, { "bbox": [ 75.931, 379.546, 295.39132, 388.555 ], "id": "pdf-006-de-treaty-row-028", "origin_line_ids": [ "pdf-006-line-050" ], "source_page": 6, "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte werden", "words": [ { "bbox": [ 75.931, 379.546, 82.80385, 388.555 ], "id": "pdf-006-line-050-w001", "text": "(3)" }, { "bbox": [ 87.713, 379.546, 96.07301, 388.555 ], "id": "pdf-006-line-050-w002", "text": "Bei" }, { "bbox": [ 101.458, 379.546, 110.29429, 388.555 ], "id": "pdf-006-line-050-w003", "text": "der" }, { "bbox": [ 115.858, 379.546, 147.9898, 388.555 ], "id": "pdf-006-line-050-w004", "text": "Ermittlung" }, { "bbox": [ 153.822, 379.546, 162.65829, 388.555 ], "id": "pdf-006-line-050-w005", "text": "der" }, { "bbox": [ 168.222, 379.546, 195.14001, 388.555 ], "id": "pdf-006-line-050-w006", "text": "Gewinne" }, { "bbox": [ 201.604, 379.546, 216.33115, 388.555 ], "id": "pdf-006-line-050-w007", "text": "einer" }, { "bbox": [ 221.895, 379.546, 267.10254, 388.555 ], "id": "pdf-006-line-050-w008", "text": "Betriebsstätte" }, { "bbox": [ 272.95, 379.546, 295.39132, 388.555 ], "id": "pdf-006-line-050-w009", "text": "werden" } ] }, { "bbox": [ 67.423, 388.71, 288.6591, 397.719 ], "id": "pdf-006-de-treaty-row-029", "origin_line_ids": [ "pdf-006-line-052" ], "source_page": 6, "text": "die für diese Betriebsstätte entstandenen Aufwendungen, ei", "words": [ { "bbox": [ 67.423, 388.71, 75.27757, 397.719 ], "id": "pdf-006-line-052-w001", "text": "die" }, { "bbox": [ 82.478, 388.71, 89.84171, 397.719 ], "id": "pdf-006-line-052-w002", "text": "für" }, { "bbox": [ 96.223, 388.71, 112.0414, 397.719 ], "id": "pdf-006-line-052-w003", "text": "diese" }, { "bbox": [ 120.441, 388.71, 165.64854, 397.719 ], "id": "pdf-006-line-052-w004", "text": "Betriebsstätte" }, { "bbox": [ 173.459, 388.71, 217.56512, 397.719 ], "id": "pdf-006-line-052-w005", "text": "entstandenen" }, { "bbox": [ 225.823, 388.71, 277.48903, 397.719 ], "id": "pdf-006-line-052-w006", "text": "Aufwendungen," }, { "bbox": [ 286.041, 388.71, 288.6591, 397.719 ], "id": "pdf-006-line-052-w007", "text": "ei" } ] }, { "bbox": [ 67.423, 390.528, 295.29904, 407.545 ], "id": "pdf-006-de-treaty-row-030", "origin_line_ids": [ "pdf-006-line-053" ], "source_page": 6, "text": "Schleich der Geschäftstührungs- und allgemeinen Verwal", "words": [ { "bbox": [ 67.423, 390.528, 100.5866, 407.545 ], "id": "pdf-006-line-053-w001", "text": "Schleich" }, { "bbox": [ 111.278, 390.528, 119.62364, 407.545 ], "id": "pdf-006-line-053-w002", "text": "der" }, { "bbox": [ 128.296, 390.528, 194.02786, 407.545 ], "id": "pdf-006-line-053-w003", "text": "Geschäftstührungs-" }, { "bbox": [ 204.223, 390.528, 214.04101, 407.545 ], "id": "pdf-006-line-053-w004", "text": "und" }, { "bbox": [ 223.205, 390.528, 262.20572, 407.545 ], "id": "pdf-006-line-053-w005", "text": "allgemeinen" }, { "bbox": [ 272.296, 390.528, 295.29904, 407.545 ], "id": "pdf-006-line-053-w006", "text": "Verwal" } ] }, { "bbox": [ 67.423, 400.346, 294.87776, 417.363 ], "id": "pdf-006-de-treaty-row-031", "origin_line_ids": [ "pdf-006-line-055" ], "source_page": 6, "text": "Tungskosten, zum Abzug zugelassen, glichgülig, ob ie in dem", "words": [ { "bbox": [ 67.423, 400.346, 109.11244, 417.363 ], "id": "pdf-006-line-055-w001", "text": "Tungskosten," }, { "bbox": [ 115.859, 400.346, 127.1606, 417.363 ], "id": "pdf-006-line-055-w002", "text": "zum" }, { "bbox": [ 134.186, 400.346, 152.7313, 417.363 ], "id": "pdf-006-line-055-w003", "text": "Abzug" }, { "bbox": [ 159.713, 400.346, 198.11345, 417.363 ], "id": "pdf-006-line-055-w004", "text": "zugelassen," }, { "bbox": [ 204.877, 400.346, 243.27745, 417.363 ], "id": "pdf-006-line-055-w005", "text": "glichgülig," }, { "bbox": [ 250.041, 400.346, 255.71356, 417.363 ], "id": "pdf-006-line-055-w006", "text": "ob" }, { "bbox": [ 261.823, 400.346, 268.36834, 417.363 ], "id": "pdf-006-line-055-w007", "text": "ie" }, { "bbox": [ 274.914, 400.346, 278.84134, 417.363 ], "id": "pdf-006-line-055-w008", "text": "in" }, { "bbox": [ 284.078, 400.346, 294.87776, 417.363 ], "id": "pdf-006-line-055-w009", "text": "dem" } ] }, { "bbox": [ 68.078, 409.51, 292.5318, 426.527 ], "id": "pdf-006-de-treaty-row-032", "origin_line_ids": [ "pdf-006-line-057" ], "source_page": 6, "text": "Staat, in dem die Betriebsstätte gt, oder anderswo enistehen.", "words": [ { "bbox": [ 68.078, 409.51, 85.47002, 426.527 ], "id": "pdf-006-line-057-w001", "text": "Staat," }, { "bbox": [ 91.642, 409.51, 95.56934, 426.527 ], "id": "pdf-006-line-057-w002", "text": "in" }, { "bbox": [ 100.151, 409.51, 111.93302, 426.527 ], "id": "pdf-006-line-057-w003", "text": "dem" }, { "bbox": [ 118.478, 409.51, 126.33251, 426.527 ], "id": "pdf-006-line-057-w004", "text": "die" }, { "bbox": [ 132.223, 409.51, 177.4311, 426.527 ], "id": "pdf-006-line-057-w005", "text": "Betriebsstätte" }, { "bbox": [ 183.932, 409.51, 196.20464, 426.527 ], "id": "pdf-006-line-057-w006", "text": "gt," }, { "bbox": [ 202.914, 409.51, 216.00468, 426.527 ], "id": "pdf-006-line-057-w007", "text": "oder" }, { "bbox": [ 221.896, 409.51, 252.73264, 426.527 ], "id": "pdf-006-line-057-w008", "text": "anderswo" }, { "bbox": [ 259.205, 409.51, 292.5318, 426.527 ], "id": "pdf-006-line-057-w009", "text": "enistehen." } ] }, { "bbox": [ 76.582, 446.236, 295.736, 459.249 ], "id": "pdf-006-de-treaty-row-033", "origin_line_ids": [ "pdf-006-line-062" ], "source_page": 6, "text": "(4) Soweit es in einem Vertragsstaat in besonders gelagerten", "words": [ { "bbox": [ 76.582, 446.236, 83.45458, 459.249 ], "id": "pdf-006-line-062-w001", "text": "(4)" }, { "bbox": [ 89.018, 446.236, 109.21532, 459.249 ], "id": "pdf-006-line-062-w002", "text": "Soweit" }, { "bbox": [ 116.509, 446.236, 121.7454, 459.249 ], "id": "pdf-006-line-062-w003", "text": "es" }, { "bbox": [ 127.636, 446.236, 131.5633, 459.249 ], "id": "pdf-006-line-062-w004", "text": "in" }, { "bbox": [ 136.8, 446.236, 154.7998, 459.249 ], "id": "pdf-006-line-062-w005", "text": "einem" }, { "bbox": [ 161.673, 446.236, 206.04226, 459.249 ], "id": "pdf-006-line-062-w006", "text": "Vertragsstaat" }, { "bbox": [ 212.728, 446.236, 216.21902, 459.249 ], "id": "pdf-006-line-062-w007", "text": "in" }, { "bbox": [ 221.892, 446.236, 254.886, 459.249 ], "id": "pdf-006-line-062-w008", "text": "besonders" }, { "bbox": [ 261.819, 446.236, 295.736, 459.249 ], "id": "pdf-006-line-062-w009", "text": "gelagerten" } ] }, { "bbox": [ 68.074, 456.054, 295.77364, 469.067 ], "id": "pdf-006-de-treaty-row-034", "origin_line_ids": [ "pdf-006-line-064" ], "source_page": 6, "text": "Fallen unmöglich oder mit unzumutbaren Schwierigkeiten verbun-", "words": [ { "bbox": [ 68.074, 456.054, 86.58808, 469.067 ], "id": "pdf-006-line-064-w001", "text": "Fallen" }, { "bbox": [ 92.292, 456.054, 124.69164, 469.067 ], "id": "pdf-006-line-064-w002", "text": "unmöglich" }, { "bbox": [ 130.256, 456.054, 143.347, 469.067 ], "id": "pdf-006-line-064-w003", "text": "oder" }, { "bbox": [ 148.583, 456.054, 156.45281, 469.067 ], "id": "pdf-006-line-064-w004", "text": "mit" }, { "bbox": [ 161.674, 456.054, 208.19632, 469.067 ], "id": "pdf-006-line-064-w005", "text": "unzumutbaren" }, { "bbox": [ 214.692, 456.054, 266.8506, 469.067 ], "id": "pdf-006-line-064-w006", "text": "Schwierigkeiten" }, { "bbox": [ 272.292, 456.054, 295.77364, 469.067 ], "id": "pdf-006-line-064-w007", "text": "verbun-" } ] }, { "bbox": [ 68.074, 465.872, 295.855, 478.885 ], "id": "pdf-006-de-treaty-row-035", "origin_line_ids": [ "pdf-006-line-066" ], "source_page": 6, "text": "den ist, die einer Betriebsstätte zuzurechnenden Gewinne nach", "words": [ { "bbox": [ 68.074, 465.872, 77.90434, 478.885 ], "id": "pdf-006-line-066-w001", "text": "den" }, { "bbox": [ 85.092, 465.872, 92.42296, 478.885 ], "id": "pdf-006-line-066-w002", "text": "ist," }, { "bbox": [ 98.183, 465.872, 106.05281, 478.885 ], "id": "pdf-006-line-066-w003", "text": "die" }, { "bbox": [ 111.928, 465.872, 126.65505, 478.885 ], "id": "pdf-006-line-066-w004", "text": "einer" }, { "bbox": [ 132.873, 465.872, 178.6915, 478.885 ], "id": "pdf-006-line-066-w005", "text": "Betriebsstätte" }, { "bbox": [ 185.237, 465.872, 240.22284, 478.885 ], "id": "pdf-006-line-066-w006", "text": "zuzurechnenden" }, { "bbox": [ 247.419, 465.872, 274.9101, 478.885 ], "id": "pdf-006-line-066-w007", "text": "Gewinne" }, { "bbox": [ 282.764, 465.872, 295.855, 478.885 ], "id": "pdf-006-line-066-w008", "text": "nach" } ] }, { "bbox": [ 68.073, 475.036, 296.83705, 488.049 ], "id": "pdf-006-de-treaty-row-036", "origin_line_ids": [ "pdf-006-line-068" ], "source_page": 6, "text": "‚Absatz 2 zu ermitteln, schließt Absatz 2 nicht aus, die einer", "words": [ { "bbox": [ 68.073, 475.036, 89.26417, 488.049 ], "id": "pdf-006-line-068-w001", "text": "‚Absatz" }, { "bbox": [ 96.873, 475.036, 99.16386, 488.049 ], "id": "pdf-006-line-068-w002", "text": "2" }, { "bbox": [ 106.037, 475.036, 111.2734, 488.049 ], "id": "pdf-006-line-068-w003", "text": "zu" }, { "bbox": [ 119.128, 475.036, 148.2844, 488.049 ], "id": "pdf-006-line-068-w004", "text": "ermitteln," }, { "bbox": [ 156.437, 475.036, 180.87388, 488.049 ], "id": "pdf-006-line-068-w005", "text": "schließt" }, { "bbox": [ 188.51, 475.036, 209.26814, 488.049 ], "id": "pdf-006-line-068-w006", "text": "Absatz" }, { "bbox": [ 217.31, 475.036, 219.27365, 488.049 ], "id": "pdf-006-line-068-w007", "text": "2" }, { "bbox": [ 226.474, 475.036, 240.11035, 488.049 ], "id": "pdf-006-line-068-w008", "text": "nicht" }, { "bbox": [ 247.419, 475.036, 258.93908, 488.049 ], "id": "pdf-006-line-068-w009", "text": "aus," }, { "bbox": [ 267.055, 475.036, 274.9096, 488.049 ], "id": "pdf-006-line-068-w010", "text": "die" }, { "bbox": [ 282.11, 475.036, 296.83705, 488.049 ], "id": "pdf-006-line-068-w011", "text": "einer" } ] }, { "bbox": [ 68.074, 484.854, 296.85088, 497.867 ], "id": "pdf-006-de-treaty-row-037", "origin_line_ids": [ "pdf-006-line-070" ], "source_page": 6, "text": "Betriebsstätte zuzurechnenden Gewinne durch Aufteilung der", "words": [ { "bbox": [ 68.074, 484.854, 113.89614, 497.867 ], "id": "pdf-006-line-070-w001", "text": "Betriebsstätte" }, { "bbox": [ 122.401, 484.854, 177.3832, 497.867 ], "id": "pdf-006-line-070-w002", "text": "zuzurechnenden" }, { "bbox": [ 186.546, 484.854, 214.0371, 497.867 ], "id": "pdf-006-line-070-w003", "text": "Gewinne" }, { "bbox": [ 222.546, 484.854, 238.90975, 497.867 ], "id": "pdf-006-line-070-w004", "text": "durch" }, { "bbox": [ 247.419, 484.854, 279.5511, 497.867 ], "id": "pdf-006-line-070-w005", "text": "Aufteilung" }, { "bbox": [ 288.001, 484.854, 296.85088, 497.867 ], "id": "pdf-006-line-070-w006", "text": "der" } ] }, { "bbox": [ 68.074, 494.672, 296.5104, 507.685 ], "id": "pdf-006-de-treaty-row-038", "origin_line_ids": [ "pdf-006-line-072" ], "source_page": 6, "text": "Gesamtgewinne des Untemehmens auf seine einzelnen Teile zu", "words": [ { "bbox": [ 68.074, 494.672, 121.5625, 507.685 ], "id": "pdf-006-line-072-w001", "text": "Gesamtgewinne" }, { "bbox": [ 128.947, 494.672, 138.27424, 507.685 ], "id": "pdf-006-line-072-w002", "text": "des" }, { "bbox": [ 144.656, 494.672, 192.05621, 507.685 ], "id": "pdf-006-line-072-w003", "text": "Untemehmens" }, { "bbox": [ 199.638, 494.672, 207.4926, 507.685 ], "id": "pdf-006-line-072-w004", "text": "auf" }, { "bbox": [ 213.383, 494.672, 228.65605, 507.685 ], "id": "pdf-006-line-072-w005", "text": "seine" }, { "bbox": [ 234.983, 494.672, 265.02626, 507.685 ], "id": "pdf-006-line-072-w006", "text": "einzelnen" }, { "bbox": [ 271.638, 494.672, 285.8197, 507.685 ], "id": "pdf-006-line-072-w007", "text": "Teile" }, { "bbox": [ 291.274, 494.672, 296.5104, 507.685 ], "id": "pdf-006-line-072-w008", "text": "zu" } ] }, { "bbox": [ 68.074, 503.836, 297.05635, 516.849 ], "id": "pdf-006-de-treaty-row-039", "origin_line_ids": [ "pdf-006-line-074" ], "source_page": 6, "text": "ermitteln; die gewählte Gewinnaufteilung muß jedoch derart sein,", "words": [ { "bbox": [ 68.074, 503.836, 97.8258, 516.849 ], "id": "pdf-006-line-074-w001", "text": "ermitteln;" }, { "bbox": [ 104.074, 503.836, 111.43759, 516.849 ], "id": "pdf-006-line-074-w002", "text": "die" }, { "bbox": [ 117.165, 503.836, 145.09836, 516.849 ], "id": "pdf-006-line-074-w003", "text": "gewählte" }, { "bbox": [ 151.201, 503.836, 209.1082, 516.849 ], "id": "pdf-006-line-074-w004", "text": "Gewinnaufteilung" }, { "bbox": [ 216.001, 503.836, 227.29189, 516.849 ], "id": "pdf-006-line-074-w005", "text": "muß" }, { "bbox": [ 233.674, 503.836, 253.87132, 516.849 ], "id": "pdf-006-line-074-w006", "text": "jedoch" }, { "bbox": [ 259.856, 503.836, 277.80926, 516.849 ], "id": "pdf-006-line-074-w007", "text": "derart" }, { "bbox": [ 283.42, 503.836, 297.05635, 516.849 ], "id": "pdf-006-line-074-w008", "text": "sein," } ] }, { "bbox": [ 68.075, 513.654, 296.59188, 526.667 ], "id": "pdf-006-de-treaty-row-040", "origin_line_ids": [ "pdf-006-line-076" ], "source_page": 6, "text": "daß das Ergebnis mit den Grundsätzen dieses Artikels überein-", "words": [ { "bbox": [ 68.075, 513.654, 78.39596, 526.667 ], "id": "pdf-006-line-076-w001", "text": "daß" }, { "bbox": [ 85.093, 513.654, 94.91125, 526.667 ], "id": "pdf-006-line-076-w002", "text": "das" }, { "bbox": [ 101.457, 513.654, 129.38412, 526.667 ], "id": "pdf-006-line-076-w003", "text": "Ergebnis" }, { "bbox": [ 136.148, 513.654, 144.0026, 526.667 ], "id": "pdf-006-line-076-w004", "text": "mit" }, { "bbox": [ 149.893, 513.654, 159.71125, 526.667 ], "id": "pdf-006-line-076-w005", "text": "den" }, { "bbox": [ 166.257, 513.654, 208.25753, 526.667 ], "id": "pdf-006-line-076-w006", "text": "Grundsätzen" }, { "bbox": [ 215.348, 513.654, 234.9845, 526.667 ], "id": "pdf-006-line-076-w007", "text": "dieses" }, { "bbox": [ 241.53, 513.654, 264.22072, 526.667 ], "id": "pdf-006-line-076-w008", "text": "Artikels" }, { "bbox": [ 270.985, 513.654, 296.59188, 526.667 ], "id": "pdf-006-line-076-w009", "text": "überein-" } ] }, { "bbox": [ 68.076, 523.472, 90.41195, 536.485 ], "id": "pdf-006-de-treaty-row-041", "origin_line_ids": [ "pdf-006-line-078" ], "source_page": 6, "text": "stimmt.", "words": [ { "bbox": [ 68.076, 523.472, 90.41195, 536.485 ], "id": "pdf-006-line-078-w001", "text": "stimmt." } ] }, { "bbox": [ 76.582, 546.382, 297.98159, 559.395 ], "id": "pdf-006-de-treaty-row-042", "origin_line_ids": [ "pdf-006-line-081" ], "source_page": 6, "text": "(6) Auf Grund des bloßen Erwerbs von Gütern oder Waren für", "words": [ { "bbox": [ 76.582, 546.382, 83.45458, 559.395 ], "id": 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559.395 ], "id": "pdf-006-line-081-w011", "text": "für" } ] }, { "bbox": [ 68.727, 555.546, 296.50875, 568.559 ], "id": "pdf-006-de-treaty-row-043", "origin_line_ids": [ "pdf-006-line-083" ], "source_page": 6, "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-", "words": [ { "bbox": [ 68.727, 555.546, 78.54525, 568.559 ], "id": "pdf-006-line-083-w001", "text": "das" }, { "bbox": [ 85.745, 555.546, 129.54447, 568.559 ], "id": "pdf-006-line-083-w002", "text": "Unternehmen" }, { "bbox": [ 138.109, 555.546, 149.62908, 568.559 ], "id": "pdf-006-line-083-w003", "text": "wird" }, { "bbox": [ 156.436, 555.546, 171.16305, 568.559 ], "id": "pdf-006-line-083-w004", "text": "einer" }, { "bbox": [ 178.036, 555.546, 223.85814, 568.559 ], "id": "pdf-006-line-083-w005", "text": "Betriebsstätte" }, { "bbox": [ 231.054, 555.546, 242.05044, 568.559 ], "id": "pdf-006-line-083-w006", "text": "kein" }, { "bbox": [ 249.381, 555.546, 272.38398, 568.559 ], "id": "pdf-006-line-083-w007", "text": "Gewinn" }, { "bbox": [ 280.145, 555.546, 296.50875, 568.559 ], "id": "pdf-006-line-083-w008", "text": "zuge-" } ] }, { "bbox": [ 68.727, 566.019, 93.74524, 579.032 ], "id": "pdf-006-de-treaty-row-044", "origin_line_ids": [ "pdf-006-line-085" ], "source_page": 6, "text": "rechnet.", "words": [ { "bbox": [ 68.727, 566.019, 93.74524, 579.032 ], "id": "pdf-006-line-085-w001", "text": "rechnet." } ] }, { "bbox": [ 77.236, 579.11, 297.48923, 592.123 ], "id": "pdf-006-de-treaty-row-045", "origin_line_ids": [ "pdf-006-line-087" ], "source_page": 6, "text": "(6) Bei der Anwendung der vorstehenden Absätze sind die der", "words": [ { "bbox": [ 77.236, 579.11, 84.10858, 592.123 ], "id": "pdf-006-line-087-w001", "text": "(6)" }, { "bbox": [ 89.672, 579.11, 98.01761, 592.123 ], "id": "pdf-006-line-087-w002", "text": "Bei" }, { "bbox": [ 103.417, 579.11, 112.26688, 592.123 ], "id": "pdf-006-line-087-w003", "text": "der" }, { "bbox": [ 117.162, 579.11, 154.86408, 592.123 ], "id": 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"pdf-006-line-091-w002", "text": "zu" }, { "bbox": [ 95.561, 598.747, 125.3193, 611.76 ], "id": "pdf-006-line-091-w003", "text": "ermitteln," }, { "bbox": [ 132.87, 598.747, 138.1064, 611.76 ], "id": "pdf-006-line-091-w004", "text": "es" }, { "bbox": [ 144.652, 598.747, 152.01559, 611.76 ], "id": "pdf-006-line-091-w005", "text": "sei" }, { "bbox": [ 159.052, 598.747, 175.41575, 611.76 ], "id": "pdf-006-line-091-w006", "text": "denn," }, { "bbox": [ 182.616, 598.747, 192.92526, 611.76 ], "id": "pdf-006-line-091-w007", "text": "daß" }, { "bbox": [ 200.289, 598.747, 244.39488, 611.76 ], "id": "pdf-006-line-091-w008", "text": "ausreichende" }, { "bbox": [ 252.653, 598.747, 275.09438, 611.76 ], "id": "pdf-006-line-091-w009", "text": "Gründe" }, { "bbox": [ 282.762, 598.747, 298.03505, 611.76 ], "id": "pdf-006-line-091-w010", "text": "dafür" } ] }, { "bbox": [ 69.38, 608.565, 178.0941, 621.578 ], "id": "pdf-006-de-treaty-row-048", "origin_line_ids": [ "pdf-006-line-093" ], "source_page": 6, 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"5" }, { "bbox": [ 79.854, 535.564, 90.66522, 549.578 ], "id": "pdf-007-line-081-w003", "text": "vom" }, { "bbox": [ 97.527, 535.564, 122.16126, 549.578 ], "id": "pdf-007-line-081-w004", "text": "Hundert" }, { "bbox": [ 128.291, 535.564, 137.61836, 549.578 ], "id": "pdf-007-line-081-w005", "text": "des" }, { "bbox": [ 144.0, 535.564, 187.7619, 549.578 ], "id": "pdf-007-line-081-w006", "text": "Bruttobetrags" }, { "bbox": [ 193.745, 535.564, 202.58138, 549.578 ], "id": "pdf-007-line-081-w007", "text": "der" }, { "bbox": [ 208.145, 535.564, 245.9443, 549.578 ], "id": "pdf-007-line-081-w008", "text": "Dividenden," }, { "bbox": [ 252.654, 535.564, 260.01744, 549.578 ], "id": "pdf-007-line-081-w009", "text": "die" }, { "bbox": [ 265.745, 535.564, 271.4178, 549.578 ], "id": "pdf-007-line-081-w010", "text": "an" }, { "bbox": [ 276.872, 535.564, 288.39176, 549.578 ], "id": "pdf-007-line-081-w011", "text": "eine" } ] }, { "bbox": [ 73.308, 545.382, 288.65346, 559.396 ], "id": 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Dividenden in allen", "words": [ { "bbox": [ 60.217, 578.109, 64.58052, 592.123 ], "id": "pdf-007-line-088-w001", "text": "b)" }, { "bbox": [ 73.962, 578.109, 79.19828, 592.123 ], "id": "pdf-007-line-088-w002", "text": "15" }, { "bbox": [ 85.744, 578.109, 97.03486, 592.123 ], "id": "pdf-007-line-088-w003", "text": "vom" }, { "bbox": [ 104.726, 578.109, 129.3534, 592.123 ], "id": "pdf-007-line-088-w004", "text": "Hundert" }, { "bbox": [ 136.799, 578.109, 146.12636, 592.123 ], "id": "pdf-007-line-088-w005", "text": "des" }, { "bbox": [ 153.817, 578.109, 198.19042, 592.123 ], "id": "pdf-007-line-088-w006", "text": "Bruttobetrags" }, { "bbox": [ 205.526, 578.109, 214.36238, 592.123 ], "id": "pdf-007-line-088-w007", "text": "der" }, { "bbox": [ 221.235, 578.109, 256.9378, 592.123 ], "id": "pdf-007-line-088-w008", "text": "Dividenden" }, { "bbox": [ 265.09, 578.109, 268.58104, 592.123 ], "id": "pdf-007-line-088-w009", "text": "in" }, { "bbox": [ 274.908, 578.109, 288.5447, 592.123 ], "id": "pdf-007-line-088-w010", "text": "allen" } ] }, { "bbox": [ 72.653, 587.927, 123.70698, 601.941 ], "id": "pdf-007-de-treaty-row-044", "origin_line_ids": [ "pdf-007-line-090" ], "source_page": 7, "text": "anderen Fällen.", "words": [ { "bbox": [ 72.653, 587.927, 98.42602, 601.941 ], "id": "pdf-007-line-090-w001", "text": "anderen" }, { "bbox": [ 105.38, 587.927, 123.70698, 601.941 ], "id": "pdf-007-line-090-w002", "text": "Fällen." } ] }, { "bbox": [ 60.216, 601.672, 289.30528, 615.686 ], "id": "pdf-007-de-treaty-row-045", "origin_line_ids": [ "pdf-007-line-092" ], "source_page": 7, "text": "Dieser Absatz berührt nicht die Besteuerung der Gesellschaft in", "words": [ { "bbox": [ 60.216, 601.672, 79.85268, 615.686 ], "id": "pdf-007-line-092-w001", "text": "Dieser" }, { "bbox": [ 86.398, 601.672, 107.15608, 615.686 ], "id": "pdf-007-line-092-w002", "text": "Absatz" }, { "bbox": [ 113.889, 601.672, 135.65284, 615.686 ], "id": "pdf-007-line-092-w003", "text": "berührt" }, { "bbox": [ 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238.47488, 649.068 ], "id": "pdf-007-line-098-w007", "text": "Ausdruck" }, { "bbox": [ 246.105, 635.054, 287.79924, 649.068 ], "id": "pdf-007-line-098-w008", "text": "„Dividenden“" } ] }, { "bbox": [ 60.214, 643.563, 89.66902, 657.577 ], "id": "pdf-007-de-treaty-row-049", "origin_line_ids": [ "pdf-007-line-099" ], "source_page": 7, "text": "bedeutet:", "words": [ { "bbox": [ 60.214, 643.563, 89.66902, 657.577 ], "id": "pdf-007-line-099-w001", "text": "bedeutet:" } ] }, { "bbox": [ 60.218, 658.309, 286.77716, 671.322 ], "id": "pdf-007-de-treaty-row-050", "origin_line_ids": [ "pdf-007-line-102" ], "source_page": 7, "text": "a) Einkünfte aus Aktien, Genußrechten oder Genußscheinen,", "words": [ { "bbox": [ 60.218, 658.309, 64.58158, 671.322 ], "id": "pdf-007-line-102-w001", "text": "a)" }, { "bbox": [ 73.309, 658.309, 102.76375, 671.322 ], "id": "pdf-007-line-102-w002", "text": "Einkünfte" }, { "bbox": [ 110.618, 658.309, 119.94524, 671.322 ], "id": "pdf-007-line-102-w003", "text": "aus" }, { "bbox": [ 127.636, 658.309, 148.82717, 671.322 ], "id": "pdf-007-line-102-w004", "text": "Aktien," }, { "bbox": [ 157.091, 658.309, 203.618, 671.322 ], "id": "pdf-007-line-102-w005", "text": "Genußrechten" }, { "bbox": [ 212.073, 658.309, 225.164, 671.322 ], "id": "pdf-007-line-102-w006", "text": "oder" }, { "bbox": [ 233.018, 658.309, 286.77716, 671.322 ], "id": "pdf-007-line-102-w007", "text": "Genußscheinen," } ] }, { "bbox": [ 73.309, 668.127, 287.28389, 681.14 ], "id": "pdf-007-de-treaty-row-051", "origin_line_ids": [ "pdf-007-line-104" ], "source_page": 7, "text": "Kuxen, Gründeranteilen oder anderen Rechten, ausgenom-", "words": [ { "bbox": [ 73.309, 668.127, 93.50632, 681.14 ], "id": "pdf-007-line-104-w001", "text": "Kuxen," }, { "bbox": [ 101.454, 668.127, 154.8411, 681.14 ], "id": "pdf-007-line-104-w002", "text": "Gründeranteilen" }, { "bbox": [ 162.327, 668.127, 175.418, 681.14 ], "id": "pdf-007-line-104-w003", "text": "oder" }, { "bbox": [ 182.618, 668.127, 207.81772, 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} ] }, { "bbox": [ 60.218, 700.855, 287.3449, 713.868 ], "id": "pdf-007-de-treaty-row-053", "origin_line_ids": [ "pdf-007-line-109" ], "source_page": 7, "text": "b) sonstige Einkünfte, die nach dem Recht des Staates, in dem", "words": [ { "bbox": [ 60.218, 700.855, 64.58158, 713.868 ], "id": "pdf-007-line-109-w001", "text": "b)" }, { "bbox": [ 73.309, 700.855, 99.491, 713.868 ], "id": "pdf-007-line-109-w002", "text": "sonstige" }, { "bbox": [ 106.036, 700.855, 136.9786, 713.868 ], "id": "pdf-007-line-109-w003", "text": "Einkünfte," }, { "bbox": [ 143.345, 700.855, 151.1996, 713.868 ], "id": "pdf-007-line-109-w004", "text": "die" }, { "bbox": [ 157.09, 700.855, 170.70464, 713.868 ], "id": "pdf-007-line-109-w005", "text": "nach" }, { "bbox": [ 177.381, 700.855, 188.67189, 713.868 ], "id": "pdf-007-line-109-w006", "text": "dem" }, { "bbox": [ 195.708, 700.855, 212.6262, 713.868 ], "id": "pdf-007-line-109-w007", "text": "Recht" }, { "bbox": [ 219.272, 700.855, 228.59924, 713.868 ], "id": "pdf-007-line-109-w008", "text": "des" }, { "bbox": [ 234.981, 700.855, 260.5806, 713.868 ], "id": "pdf-007-line-109-w009", "text": "Staates," }, { "bbox": [ 267.054, 700.855, 270.9813, 713.868 ], "id": "pdf-007-line-109-w010", "text": "in" }, { "bbox": [ 275.563, 700.855, 287.3449, 713.868 ], "id": "pdf-007-line-109-w011", "text": "dem" } ] }, { "bbox": [ 72.654, 710.673, 287.2849, 723.686 ], "id": "pdf-007-de-treaty-row-054", "origin_line_ids": [ "pdf-007-line-111" ], "source_page": 7, "text": "die ausschúttende Gesellschaft ansässig ist, den Einkünften", "words": [ { "bbox": [ 72.654, 710.673, 80.5086, 723.686 ], "id": "pdf-007-line-111-w001", "text": "die" }, { "bbox": [ 86.399, 710.673, 134.41528, 723.686 ], "id": "pdf-007-line-111-w002", "text": "ausschúttende" }, { "bbox": [ 142.035, 710.673, 181.91172, 723.686 ], "id": "pdf-007-line-111-w003", "text": "Gesellschaft" }, { "bbox": [ 189.162, 710.673, 216.514, 723.686 ], "id": "pdf-007-line-111-w004", "text": "ansässig" }, { "bbox": [ 223.853, 710.673, 231.20268, 723.686 ], "id": "pdf-007-line-111-w005", "text": "ist," }, { "bbox": [ 236.944, 710.673, 246.76225, 723.686 ], "id": "pdf-007-line-111-w006", "text": "den" }, { "bbox": [ 253.962, 710.673, 287.2849, 723.686 ], "id": "pdf-007-line-111-w007", "text": "Einkünften" } ] }, { "bbox": [ 71.998, 719.182, 209.85804, 732.195 ], "id": "pdf-007-de-treaty-row-055", "origin_line_ids": [ "pdf-007-line-112" ], "source_page": 7, "text": "aus Aktion steuerlich gleichgestellt sind", "words": [ { "bbox": [ 71.998, 719.182, 81.81625, 732.195 ], "id": "pdf-007-line-112-w001", "text": "aus" }, { "bbox": [ 87.707, 719.182, 106.78268, 732.195 ], "id": "pdf-007-line-112-w002", "text": "Aktion" }, { "bbox": [ 112.58, 719.182, 143.5226, 732.195 ], "id": "pdf-007-line-112-w003", "text": "steuerlich" }, { "bbox": [ 149.235, 719.182, 192.60924, 732.195 ], "id": "pdf-007-line-112-w004", "text": "gleichgestellt" }, { "bbox": [ 198.326, 719.182, 209.85804, 732.195 ], "id": 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732.927, 220.90723, 745.94 ], "id": "pdf-007-line-114-w008", "text": "der" }, { "bbox": [ 225.816, 732.927, 229.76748, 745.94 ], "id": "pdf-007-line-114-w009", "text": "in" }, { "bbox": [ 234.325, 732.927, 251.77945, 745.94 ], "id": "pdf-007-line-114-w010", "text": "einem" }, { "bbox": [ 257.889, 732.927, 287.34375, 745.94 ], "id": "pdf-007-line-114-w011", "text": "Vertrags-" } ] }, { "bbox": [ 59.562, 742.745, 288.6533, 755.758 ], "id": "pdf-007-de-treaty-row-057", "origin_line_ids": [ "pdf-007-line-116" ], "source_page": 7, "text": "staat ansässige Nutzungsberechtigte im anderen Vertragsstaat, in", "words": [ { "bbox": [ 59.562, 742.745, 73.7437, 755.758 ], "id": "pdf-007-line-116-w001", "text": "staat" }, { "bbox": [ 78.544, 742.745, 110.35513, 755.758 ], "id": "pdf-007-line-116-w002", "text": "ansässige" }, { "bbox": [ 116.508, 742.745, 185.52968, 755.758 ], "id": "pdf-007-line-116-w003", "text": "Nutzungsberechtigte" }, { "bbox": [ 191.781, 742.745, 197.0174, 755.758 ], "id": 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147.27, 752.563, 175.77952, 765.576 ], "id": "pdf-007-line-119-w005", "text": "zahlende" }, { "bbox": [ 181.961, 752.563, 222.44144, 765.576 ], "id": "pdf-007-line-119-w006", "text": "Gesellschaft" }, { "bbox": [ 229.088, 752.563, 256.43376, 765.576 ], "id": "pdf-007-line-119-w007", "text": "ansässig" }, { "bbox": [ 263.124, 752.563, 270.9786, 765.576 ], "id": "pdf-007-line-119-w008", "text": "ist," }, { "bbox": [ 276.215, 752.563, 287.73508, 765.576 ], "id": "pdf-007-line-119-w009", "text": "eine" } ] }, { "bbox": [ 59.56, 761.727, 287.38398, 774.74 ], "id": "pdf-007-de-treaty-row-059", "origin_line_ids": [ "pdf-007-line-120" ], "source_page": 7, "text": "gewerbliche Tätigkeit durch eine dort gelegene Betriebsstätte", "words": [ { "bbox": [ 59.56, 761.727, 97.95979, 774.74 ], "id": "pdf-007-line-120-w001", "text": "gewerbliche" }, { "bbox": [ 106.687, 761.727, 133.79122, 774.74 ], "id": "pdf-007-line-120-w002", "text": "Tätigkeit" }, { "bbox": [ 142.032, 761.727, 157.8504, 774.74 ], "id": "pdf-007-line-120-w003", "text": "durch" }, { "bbox": [ 166.25, 761.727, 178.29372, 774.74 ], "id": "pdf-007-line-120-w004", "text": "eine" }, { "bbox": [ 185.886, 761.727, 196.88244, 774.74 ], "id": "pdf-007-line-120-w005", "text": "dort" }, { "bbox": [ 204.868, 761.727, 233.37752, 774.74 ], "id": "pdf-007-line-120-w006", "text": "gelegene" }, { "bbox": [ 242.177, 761.727, 287.38398, 774.74 ], "id": "pdf-007-line-120-w007", "text": "Betriebsstätte" } ] }, { "bbox": [ 66.109, 66.6, 294.9797, 79.613 ], "id": "pdf-008-de-treaty-row-001", "origin_line_ids": [ "pdf-008-line-004" ], "source_page": 8, "text": "oder eine selbständige Arbeit durch eine dort gelegene feste", "words": [ { "bbox": [ 66.109, 66.6, 79.2, 79.613 ], "id": "pdf-008-line-004-w001", "text": "oder" }, { "bbox": [ 87.054, 66.6, 99.09772, 79.613 ], "id": "pdf-008-line-004-w002", "text": "eine" }, { "bbox": [ 106.69, 66.6, 147.7804, 79.613 ], "id": "pdf-008-line-004-w003", "text": "selbständige" }, { "bbox": [ 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104.564, 145.9643, 117.577 ], "id": "pdf-008-de-treaty-row-005", "origin_line_ids": [ "pdf-008-line-012" ], "source_page": 8, "text": "Artikel 14 anzuwenden.", "words": [ { "bbox": [ 66.109, 104.564, 85.58209, 117.577 ], "id": "pdf-008-line-012-w001", "text": "Artikel" }, { "bbox": [ 92.291, 104.564, 97.5274, 117.577 ], "id": "pdf-008-line-012-w002", "text": "14" }, { "bbox": [ 102.764, 104.564, 145.9643, 117.577 ], "id": "pdf-008-line-012-w003", "text": "anzuwenden." } ] }, { "bbox": [ 75.273, 120.236, 294.8196, 135.251 ], "id": "pdf-008-de-treaty-row-006", "origin_line_ids": [ "pdf-008-line-013" ], "source_page": 8, "text": "(4) Bezieht eine in einem Vertragsstaat ansässige Geselischan", "words": [ { "bbox": [ 75.273, 120.236, 82.14585, 135.251 ], "id": "pdf-008-line-013-w001", "text": "(4)" }, { "bbox": [ 87.055, 120.236, 109.9639, 135.251 ], "id": "pdf-008-line-013-w002", "text": "Bezieht" }, { "bbox": [ 116.51, 120.236, 128.03, 135.251 ], "id": "pdf-008-line-013-w003", "text": "eine" }, { "bbox": [ 133.528, 120.236, 137.4553, 135.251 ], "id": "pdf-008-line-013-w004", "text": "in" }, { "bbox": [ 142.037, 120.236, 160.037, 135.251 ], "id": "pdf-008-line-013-w005", "text": "einem" }, { "bbox": [ 166.255, 120.236, 210.62335, 135.251 ], "id": "pdf-008-line-013-w006", "text": "Vertragsstaat" }, { "bbox": [ 216.655, 120.236, 248.4664, 135.251 ], "id": "pdf-008-line-013-w007", "text": "ansässige" }, { "bbox": [ 254.619, 120.236, 294.8196, 135.251 ], "id": "pdf-008-line-013-w008", "text": "Geselischan" } ] }, { "bbox": [ 66.764, 130.054, 295.7242, 145.069 ], "id": "pdf-008-de-treaty-row-007", "origin_line_ids": [ "pdf-008-line-015" ], "source_page": 8, "text": "Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darl", "words": [ { "bbox": [ 66.764, 130.054, 94.2551, 145.069 ], "id": "pdf-008-line-015-w001", "text": "Gewinne" }, { "bbox": [ 100.8, 130.054, 113.8908, 145.069 ], "id": "pdf-008-line-015-w002", "text": "oder" }, { "bbox": [ 119.782, 130.054, 149.82625, 145.069 ], "id": "pdf-008-line-015-w003", "text": "Einkünfte" }, { "bbox": [ 155.782, 130.054, 165.10915, 145.069 ], "id": "pdf-008-line-015-w004", "text": "aus" }, { "bbox": [ 171.491, 130.054, 182.78195, 145.069 ], "id": "pdf-008-line-015-w005", "text": "dem" }, { "bbox": [ 189.164, 130.054, 214.93625, 145.069 ], "id": "pdf-008-line-015-w006", "text": "anderen" }, { "bbox": [ 221.237, 130.054, 267.0548, 145.069 ], "id": "pdf-008-line-015-w007", "text": "Vertragsstaat," }, { "bbox": [ 273.601, 130.054, 279.2737, 145.069 ], "id": "pdf-008-line-015-w008", "text": "so" }, { "bbox": [ 284.728, 130.054, 295.7242, 145.069 ], "id": "pdf-008-line-015-w009", "text": "darl" } ] }, { "bbox": [ 66.764, 139.218, 294.42025, 154.233 ], "id": "pdf-008-de-treaty-row-008", "origin_line_ids": [ "pdf-008-line-016" ], "source_page": 8, "text": "dieser andere Staat weder die von der Gesellschaft gezahlten", "words": [ { "bbox": [ 66.764, 139.218, 85.8395, 154.233 ], "id": "pdf-008-line-016-w001", "text": "dieser" }, { "bbox": [ 92.291, 139.218, 113.6102, 154.233 ], "id": "pdf-008-line-016-w002", "text": "andere" }, { "bbox": [ 121.746, 139.218, 137.019, 154.233 ], "id": "pdf-008-line-016-w003", "text": "Staat" }, { "bbox": [ 144.001, 139.218, 162.00925, 154.233 ], "id": "pdf-008-line-016-w004", "text": "weder" }, { "bbox": [ 169.528, 139.218, 177.38275, 154.233 ], "id": "pdf-008-line-016-w005", "text": "die" }, { "bbox": [ 183.928, 139.218, 193.25515, 154.233 ], "id": "pdf-008-line-016-w006", "text": "von" }, { "bbox": [ 200.946, 139.218, 209.29125, 154.233 ], "id": "pdf-008-line-016-w007", "text": "der" }, { "bbox": [ 216.655, 139.218, 256.5358, 154.233 ], "id": "pdf-008-line-016-w008", "text": "Gesellschaft" }, { "bbox": [ 263.782, 139.218, 294.42025, 154.233 ], "id": "pdf-008-line-016-w009", "text": "gezahlten" } ] }, { "bbox": [ 66.764, 149.036, 294.939, 164.051 ], "id": "pdf-008-de-treaty-row-009", "origin_line_ids": [ "pdf-008-line-017" ], "source_page": 8, "text": "Dividenden besteuern, es sei denn, daß diese Dividenden an eine", "words": [ { "bbox": [ 66.764, 149.036, 103.061, 164.051 ], "id": "pdf-008-line-017-w001", "text": "Dividenden" }, { "bbox": [ 109.309, 149.036, 143.227, 164.051 ], "id": "pdf-008-line-017-w002", "text": "besteuern," }, { "bbox": [ 149.236, 149.036, 154.4725, 164.051 ], "id": "pdf-008-line-017-w003", "text": "es" }, { "bbox": [ 159.709, 149.036, 167.0728, 164.051 ], "id": "pdf-008-line-017-w004", "text": "sei" }, { "bbox": [ 171.491, 149.036, 187.8545, 164.051 ], "id": "pdf-008-line-017-w005", "text": "denn," }, { "bbox": [ 193.746, 149.036, 204.05505, 164.051 ], "id": "pdf-008-line-017-w006", "text": "daß" }, { "bbox": [ 209.455, 149.036, 225.27325, 164.051 ], "id": "pdf-008-line-017-w007", "text": "diese" }, { "bbox": [ 231.055, 149.036, 276.2785, 164.051 ], "id": "pdf-008-line-017-w008", "text": "Dividenden" }, { "bbox": [ 271.637, 149.036, 276.437, 164.051 ], "id": "pdf-008-line-017-w009", "text": "an" }, { "bbox": [ 283.419, 149.036, 294.939, 164.051 ], "id": "pdf-008-line-017-w010", "text": "eine" } ] }, { "bbox": [ 66.764, 158.2, 295.85375, 173.215 ], "id": "pdf-008-de-treaty-row-010", "origin_line_ids": [ "pdf-008-line-018" ], "source_page": 8, "text": "m anderen Staat ansässige Person gezahlt werden oder daß die", "words": [ { "bbox": [ 66.764, 158.2, 71.0186, 173.215 ], "id": "pdf-008-line-018-w001", "text": "m" }, { "bbox": [ 77.891, 158.2, 103.091, 173.215 ], "id": "pdf-008-line-018-w002", "text": "anderen" }, { "bbox": [ 109.964, 158.2, 125.237, 173.215 ], "id": "pdf-008-line-018-w003", "text": "Staat" }, { "bbox": [ 130.909, 158.2, 162.7204, 173.215 ], "id": "pdf-008-line-018-w004", "text": "ansässige" }, { "bbox": [ 169.527, 158.2, 190.8462, 173.215 ], "id": "pdf-008-line-018-w005", "text": "Person" }, { "bbox": [ 197.018, 158.2, 219.362, 173.215 ], "id": "pdf-008-line-018-w006", "text": "gezahlt" }, { "bbox": [ 225.163, 158.2, 247.0438, 173.215 ], "id": 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149.235, 168.018, 184.938, 183.033 ], "id": "pdf-008-line-019-w005", "text": "Dividenden" }, { "bbox": [ 191.126, 168.018, 213.46265, 183.033 ], "id": "pdf-008-line-019-w006", "text": "gezahlt" }, { "bbox": [ 219.271, 168.018, 243.32545, 183.033 ], "id": "pdf-008-line-019-w007", "text": "werden," }, { "bbox": [ 250.035, 168.018, 284.23455, 183.033 ], "id": "pdf-008-line-019-w008", "text": "tatsächlich" }, { "bbox": [ 289.962, 168.018, 295.1985, 183.033 ], "id": "pdf-008-line-019-w009", "text": "zu" } ] }, { "bbox": [ 66.762, 177.836, 294.8232, 192.851 ], "id": "pdf-008-de-treaty-row-012", "origin_line_ids": [ "pdf-008-line-020" ], "source_page": 8, "text": "einer im anderen Staat gelegenen Betriebsstätte oder festen", "words": [ { "bbox": [ 66.762, 177.836, 81.489, 192.851 ], "id": "pdf-008-line-020-w001", "text": "einer" }, { "bbox": [ 89.671, 177.836, 94.9075, 192.851 ], "id": "pdf-008-line-020-w002", "text": "im" }, { "bbox": [ 102.762, 177.836, 127.962, 192.851 ], "id": "pdf-008-line-020-w003", "text": "anderen" }, { "bbox": [ 136.798, 177.836, 152.08075, 192.851 ], "id": "pdf-008-line-020-w004", "text": "Staat" }, { "bbox": [ 160.362, 177.836, 193.94595, 192.851 ], "id": "pdf-008-line-020-w005", "text": "gelegenen" }, { "bbox": [ 202.907, 177.836, 248.1137, 192.851 ], "id": "pdf-008-line-020-w006", "text": "Betriebsstätte" }, { "bbox": [ 255.925, 177.836, 269.0158, 192.851 ], "id": "pdf-008-line-020-w007", "text": "oder" }, { "bbox": [ 276.87, 177.836, 294.8232, 192.851 ], "id": "pdf-008-line-020-w008", "text": "festen" } ] }, { "bbox": [ 66.761, 187.0, 295.1038, 202.015 ], "id": "pdf-008-de-treaty-row-013", "origin_line_ids": [ "pdf-008-line-021" ], "source_page": 8, "text": "Einrichtung gehört, noch Gewinne der Gesellschaft einer Steuer", "words": [ { "bbox": [ 66.761, 187.0, 103.3613, 202.015 ], "id": "pdf-008-line-021-w001", "text": "Einrichtung" }, { "bbox": [ 109.961, 187.0, 131.1521, 202.015 ], "id": "pdf-008-line-021-w002", "text": "gehört," 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"pdf-008-line-022-w002", "text": "nichtausgeschúttele" }, { "bbox": [ 155.779, 196.818, 183.2701, 211.833 ], "id": "pdf-008-line-022-w003", "text": "Gewinne" }, { "bbox": [ 191.779, 196.818, 231.6562, 211.833 ], "id": "pdf-008-line-022-w004", "text": "unterwerfen," }, { "bbox": [ 240.215, 196.818, 257.6075, 211.833 ], "id": "pdf-008-line-022-w005", "text": "selbst" }, { "bbox": [ 264.433, 196.818, 279.6184, 211.833 ], "id": "pdf-008-line-022-w006", "text": "wenn" }, { "bbox": [ 287.997, 196.818, 295.85175, 211.833 ], "id": "pdf-008-line-022-w007", "text": "die" } ] }, { "bbox": [ 66.761, 205.982, 293.9698, 220.997 ], "id": "pdf-008-de-treaty-row-015", "origin_line_ids": [ "pdf-008-line-023" ], "source_page": 8, "text": "gezahlten Dividenden oder die nichtausgeschüfteten Gewinne", "words": [ { "bbox": [ 66.761, 205.982, 97.98245, 220.997 ], "id": "pdf-008-line-023-w001", "text": "gezahlten" }, { "bbox": [ 106.688, 205.982, 142.391, 220.997 ], "id": "pdf-008-line-023-w002", "text": "Dividenden" }, { "bbox": [ 151.197, 205.982, 163.7754, 220.997 ], "id": "pdf-008-line-023-w003", "text": "oder" }, { "bbox": [ 171.488, 205.982, 179.34275, 220.997 ], "id": "pdf-008-line-023-w004", "text": "die" }, { "bbox": [ 187.197, 205.982, 258.261, 220.997 ], "id": "pdf-008-line-023-w005", "text": "nichtausgeschüfteten" }, { "bbox": [ 267.052, 205.982, 293.9698, 220.997 ], "id": "pdf-008-line-023-w006", "text": "Gewinne" } ] }, { "bbox": [ 66.761, 215.8, 293.8884, 230.815 ], "id": "pdf-008-de-treaty-row-016", "origin_line_ids": [ "pdf-008-line-024" ], "source_page": 8, "text": "‚ganz oder teilweise aus im anderen Staat erzielten Gewinnen", "words": [ { "bbox": [ 66.761, 215.8, 81.488, 230.815 ], "id": "pdf-008-line-024-w001", "text": "‚ganz" }, { "bbox": [ 88.361, 215.8, 101.4626, 230.815 ], "id": "pdf-008-line-024-w002", "text": "oder" }, { "bbox": [ 108.652, 215.8, 135.75055, 230.815 ], "id": "pdf-008-line-024-w003", "text": "teilweise" }, { "bbox": [ 143.343, 215.8, 152.67015, 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240.633 ], "id": "pdf-008-line-025-w003", "text": "bestehen." } ] }, { "bbox": [ 161.673, 249.218, 201.38158, 262.231 ], "id": "pdf-008-de-treaty-row-018", "origin_line_ids": [ "pdf-008-line-027" ], "source_page": 8, "text": "Artikel 11", "words": [ { "bbox": [ 161.673, 249.218, 187.44602, 262.231 ], "id": "pdf-008-line-027-w001", "text": "Artikel" }, { "bbox": [ 197.018, 249.218, 201.38158, 262.231 ], "id": "pdf-008-line-027-w002", "text": "11" } ] }, { "bbox": [ 168.218, 262.963, 194.02586, 275.976 ], "id": "pdf-008-de-treaty-row-019", "origin_line_ids": [ "pdf-008-line-029" ], "source_page": 8, "text": "Zinsen", "words": [ { "bbox": [ 168.218, 262.963, 194.02586, 275.976 ], "id": "pdf-008-line-029-w001", "text": "Zinsen" } ] }, { "bbox": [ 75.273, 276.708, 295.59308, 289.721 ], "id": "pdf-008-de-treaty-row-020", "origin_line_ids": [ "pdf-008-line-032" ], "source_page": 8, "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an eine", "words": [ { "bbox": [ 75.273, 276.708, 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In diesem Fall kann der übersteigende Betrag nach dem", "words": [ { "bbox": [ 58.252, 151.037, 80.01556, 164.05 ], "id": "pdf-009-line-020-w001", "text": "wendet." }, { "bbox": [ 89.016, 151.037, 92.50702, 164.05 ], "id": "pdf-009-line-020-w002", "text": "In" }, { "bbox": [ 97.525, 151.037, 119.40556, 164.05 ], "id": "pdf-009-line-020-w003", "text": "diesem" }, { "bbox": [ 126.325, 151.037, 135.75052, 164.05 ], "id": "pdf-009-line-020-w004", "text": "Fall" }, { "bbox": [ 141.38, 151.037, 154.471, 164.05 ], "id": "pdf-009-line-020-w005", "text": "kann" }, { "bbox": [ 161.016, 151.037, 169.36161, 164.05 ], "id": "pdf-009-line-020-w006", "text": "der" }, { "bbox": [ 175.416, 151.037, 221.60877, 164.05 ], "id": "pdf-009-line-020-w007", "text": "übersteigende" }, { "bbox": [ 227.78, 151.037, 247.98512, 164.05 ], "id": "pdf-009-line-020-w008", "text": "Betrag" }, { "bbox": [ 253.962, 151.037, 267.57664, 164.05 ], "id": "pdf-009-line-020-w009", "text": "nach" }, { "bbox": [ 273.598, 151.037, 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151.855, 200.127, 192.4364, 213.14 ], "id": "pdf-009-de-treaty-row-013", "origin_line_ids": [ "pdf-009-line-027" ], "source_page": 9, "text": "Artikel 12", "words": [ { "bbox": [ 151.855, 200.127, 177.62802, 213.14 ], "id": "pdf-009-line-027-w001", "text": "Artikel" }, { "bbox": [ 187.2, 200.127, 192.4364, 213.14 ], "id": "pdf-009-line-027-w002", "text": "12" } ] }, { "bbox": [ 136.8, 213.872, 205.22472, 226.885 ], "id": "pdf-009-de-treaty-row-014", "origin_line_ids": [ "pdf-009-line-029" ], "source_page": 9, "text": "Lizenzgebühren", "words": [ { "bbox": [ 136.8, 213.872, 205.22472, 226.885 ], "id": "pdf-009-line-029-w001", "text": "Lizenzgebühren" } ] }, { "bbox": [ 66.109, 226.273, 286.0351, 241.288 ], "id": "pdf-009-de-treaty-row-015", "origin_line_ids": [ "pdf-009-line-032" ], "source_page": 9, "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen und", "words": [ { "bbox": [ 66.109, 226.273, 72.98185, 241.288 ], "id": "pdf-009-line-032-w001", "text": "(1)" }, { "bbox": 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Femsehkúnstler sowie Musiker,", "words": [ { "bbox": [ 58.254, 282.673, 82.10832, 291.682 ], "id": "pdf-011-line-038-w001", "text": "Búhnen-," }, { "bbox": [ 93.599, 282.673, 110.43026, 291.682 ], "id": "pdf-011-line-038-w002", "text": "Film-," }, { "bbox": [ 116.508, 282.673, 149.49687, 291.682 ], "id": "pdf-011-line-038-w003", "text": "Rundfunk-" }, { "bbox": [ 156.435, 282.673, 169.00224, 291.682 ], "id": "pdf-011-line-038-w004", "text": "oder" }, { "bbox": [ 175.417, 282.673, 228.56632, 291.682 ], "id": "pdf-011-line-038-w005", "text": "Femsehkúnstler" }, { "bbox": [ 235.635, 282.673, 252.55275, 291.682 ], "id": "pdf-011-line-038-w006", "text": "sowie" }, { "bbox": [ 259.199, 282.673, 285.407, 291.682 ], "id": "pdf-011-line-038-w007", "text": "Musiker," } ] }, { "bbox": [ 58.254, 285.837, 285.9765, 300.852 ], "id": "pdf-011-de-treaty-row-019", "origin_line_ids": [ "pdf-011-line-039" ], "source_page": 11, "text": "oder als Sportler aus ihrer im anderen Vertragestaat persönlich", "words": [ { "bbox": [ 58.254, 285.837, 70.821, 300.852 ], "id": "pdf-011-line-039-w001", "text": "oder" }, { "bbox": [ 77.236, 285.837, 85.09075, 300.852 ], "id": "pdf-011-line-039-w002", "text": "als" }, { "bbox": [ 90.981, 285.837, 116.0058, 300.852 ], "id": "pdf-011-line-039-w003", "text": "Sportler" }, { "bbox": [ 122.399, 285.837, 131.72615, 300.852 ], "id": "pdf-011-line-039-w004", "text": "aus" }, { "bbox": [ 138.763, 285.837, 151.85425, 300.852 ], "id": "pdf-011-line-039-w005", "text": "ihrer" }, { "bbox": [ 157.745, 285.837, 162.9815, 300.852 ], "id": "pdf-011-line-039-w006", "text": "im" }, { "bbox": [ 169.527, 285.837, 194.727, 300.852 ], "id": "pdf-011-line-039-w007", "text": "anderen" }, { "bbox": [ 202.254, 285.837, 246.0159, 300.852 ], "id": "pdf-011-line-039-w008", "text": "Vertragestaat" }, { "bbox": [ 252.654, 285.837, 285.9765, 300.852 ], "id": "pdf-011-line-039-w009", "text": "persönlich" } ] }, { "bbox": [ 57.599, 295.001, 285.97125, 310.016 ], "id": "pdf-011-de-treaty-row-020", "origin_line_ids": [ "pdf-011-line-043" ], "source_page": 11, "text": "ausgeübten Tätigkeit bezieht, im anderen Staat besteuert", "words": [ { "bbox": [ 57.599, 295.001, 95.681, 310.016 ], "id": "pdf-011-line-043-w001", "text": "ausgeübten" }, { "bbox": [ 106.69, 295.001, 133.78855, 310.016 ], "id": "pdf-011-line-043-w002", "text": "Tätigkeit" }, { "bbox": [ 143.999, 295.001, 167.8538, 310.016 ], "id": "pdf-011-line-043-w003", "text": "bezieht," }, { "bbox": [ 178.69, 295.001, 183.9265, 310.016 ], "id": "pdf-011-line-043-w004", "text": "im" }, { "bbox": [ 193.745, 295.001, 219.51725, 310.016 ], "id": "pdf-011-line-043-w005", "text": "anderen" }, { "bbox": [ 230.4, 295.001, 245.68275, 310.016 ], "id": "pdf-011-line-043-w006", "text": "Staat" }, { "bbox": [ 255.927, 295.001, 285.97125, 310.016 ], "id": "pdf-011-line-043-w007", "text": "besteuert" } ] }, { "bbox": [ 57.6, 304.819, 82.22775, 319.834 ], "id": "pdf-011-de-treaty-row-021", "origin_line_ids": [ "pdf-011-line-045" ], "source_page": 11, "text": "werden.", "words": [ { "bbox": [ 57.6, 304.819, 82.22775, 319.834 ], "id": "pdf-011-line-045-w001", "text": "werden." } ] }, { "bbox": [ 65.455, 321.218, 285.67084, 334.231 ], "id": "pdf-011-de-treaty-row-022", "origin_line_ids": [ "pdf-011-line-048" ], "source_page": 11, "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-", "words": [ { "bbox": [ 65.455, 321.218, 72.34513, 334.231 ], "id": "pdf-011-line-048-w001", "text": "(2)" }, { "bbox": [ 77.891, 321.218, 100.80753, 334.231 ], "id": "pdf-011-line-048-w002", "text": "Fließen" }, { "bbox": [ 107.346, 321.218, 136.80075, 334.231 ], "id": "pdf-011-line-048-w003", "text": "Einkünfte" }, { "bbox": [ 142.691, 321.218, 152.01824, 334.231 ], "id": "pdf-011-line-048-w004", "text": "aus" }, { "bbox": [ 158.4, 321.218, 173.12705, 334.231 ], "id": "pdf-011-line-048-w005", "text": "einer" }, { "bbox": [ 178.036, 321.218, 187.36324, 334.231 ], "id": "pdf-011-line-048-w006", "text": "von" }, { "bbox": [ 193.745, 321.218, 211.19945, 334.231 ], "id": "pdf-011-line-048-w007", "text": "einem" }, { "bbox": [ 217.309, 321.218, 243.491, 334.231 ], "id": "pdf-011-line-048-w008", "text": "Künstler" }, { "bbox": [ 249.382, 321.218, 261.96028, 334.231 ], "id": "pdf-011-line-048-w009", "text": "oder" }, { "bbox": [ 267.709, 321.218, 285.67084, 334.231 ], "id": "pdf-011-line-048-w010", "text": "Sport-" } ] }, { "bbox": [ 57.6, 329.727, 286.4717, 342.74 ], "id": "pdf-011-de-treaty-row-023", "origin_line_ids": [ "pdf-011-line-050" ], "source_page": 11, "text": "ler in dieser Eigenschaft persönlich ausgeübten Tätigkeit nicht", "words": [ { "bbox": [ 57.6, 329.727, 64.47258, 342.74 ], "id": "pdf-011-line-050-w001", "text": "ler" }, { "bbox": [ 70.691, 329.727, 74.6183, 342.74 ], "id": "pdf-011-line-050-w002", "text": "in" }, { "bbox": [ 80.509, 329.727, 99.58468, 342.74 ], "id": "pdf-011-line-050-w003", "text": "dieser" }, { "bbox": [ 106.691, 329.727, 144.49162, 342.74 ], "id": "pdf-011-line-050-w004", "text": "Eigenschaft" }, { "bbox": [ 152.509, 329.727, 185.2417, 342.74 ], "id": "pdf-011-line-050-w005", "text": "persönlich" }, { "bbox": [ 192.436, 329.727, 229.9241, 342.74 ], "id": "pdf-011-line-050-w006", "text": "ausgeübten" }, { "bbox": [ 238.254, 329.727, 265.35237, 342.74 ], "id": "pdf-011-line-050-w007", "text": "Tätigkeit" }, { "bbox": [ 272.29, 329.727, 286.4717, 342.74 ], "id": "pdf-011-line-050-w008", "text": "nicht" } ] }, { "bbox": [ 57.599, 339.545, 285.75474, 352.558 ], "id": "pdf-011-de-treaty-row-024", "origin_line_ids": [ "pdf-011-line-052" ], "source_page": 11, "text": "dem Künstler oder Sportler selbst, sondern einer anderen Person", "words": [ { "bbox": [ 57.599, 339.545, 68.88989, 352.558 ], "id": "pdf-011-line-052-w001", "text": "dem" }, { "bbox": [ 75.926, 339.545, 101.5256, 352.558 ], "id": "pdf-011-line-052-w002", "text": "Künstler" }, { "bbox": [ 107.344, 339.545, 119.91136, 352.558 ], "id": "pdf-011-line-052-w003", "text": "oder" }, { "bbox": [ 125.671, 339.545, 150.69548, 352.558 ], "id": "pdf-011-line-052-w004", "text": "Sportler" }, { "bbox": [ 155.78, 339.545, 175.83367, 352.558 ], "id": "pdf-011-line-052-w005", "text": "selbst," }, { "bbox": [ 181.307, 339.545, 206.51309, 352.558 ], "id": "pdf-011-line-052-w006", "text": "sondern" }, { "bbox": [ 212.071, 339.545, 226.79805, 352.558 ], "id": "pdf-011-line-052-w007", "text": "einer" }, { "bbox": [ 232.362, 339.545, 257.56172, 352.558 ], "id": "pdf-011-line-052-w008", "text": "anderen" }, { "bbox": [ 264.435, 339.545, 285.75474, 352.558 ], "id": "pdf-011-line-052-w009", "text": "Person" } ] }, { "bbox": [ 57.599, 349.363, 286.6894, 362.376 ], "id": "pdf-011-de-treaty-row-025", "origin_line_ids": [ "pdf-011-line-054" ], "source_page": 11, "text": "zu, so können diese Einkünfte ungeachtet der Artikel 7, 14 und 15", "words": [ { "bbox": [ 57.599, 349.363, 64.96259, 362.376 ], "id": "pdf-011-line-054-w001", "text": "zu," }, { "bbox": [ 70.69, 349.363, 75.9264, 362.376 ], "id": "pdf-011-line-054-w002", "text": "so" }, { "bbox": [ 81.163, 349.363, 103.04356, 362.376 ], "id": "pdf-011-line-054-w003", "text": "können" }, { "bbox": [ 109.308, 349.363, 125.1264, 362.376 ], "id": "pdf-011-line-054-w004", "text": "diese" }, { "bbox": [ 130.908, 349.363, 160.36275, 362.376 ], "id": "pdf-011-line-054-w005", "text": "Einkünfte" }, { "bbox": [ 166.253, 349.363, 201.9549, 362.376 ], "id": "pdf-011-line-054-w006", "text": "ungeachtet" }, { "bbox": [ 207.489, 349.363, 216.32523, 362.376 ], "id": "pdf-011-line-054-w007", "text": "der" }, { "bbox": [ 221.234, 349.363, 240.13379, 362.376 ], "id": "pdf-011-line-054-w008", "text": "Artikel" }, { "bbox": [ 245.452, 349.363, 249.3793, 362.376 ], "id": "pdf-011-line-054-w009", "text": "7," }, { "bbox": [ 254.616, 349.363, 259.8524, 362.376 ], "id": "pdf-011-line-054-w010", "text": "14" }, { "bbox": [ 265.089, 349.363, 274.90725, 362.376 ], "id": "pdf-011-line-054-w011", "text": "und" }, { "bbox": [ 281.453, 349.363, 286.6894, 362.376 ], "id": "pdf-011-line-054-w012", "text": "15" } ] }, { "bbox": [ 57.598, 358.527, 286.16436, 371.54 ], "id": "pdf-011-de-treaty-row-026", "origin_line_ids": [ "pdf-011-line-056" ], "source_page": 11, "text": "in dem Vertragsstaat besteuert werden, in dem der Künstler oder", "words": [ { "bbox": [ 57.598, 358.527, 61.5253, 371.54 ], "id": "pdf-011-line-056-w001", "text": "in" }, { "bbox": [ 66.107, 358.527, 77.39789, 371.54 ], "id": "pdf-011-line-056-w002", "text": "dem" }, { "bbox": [ 84.434, 358.527, 128.19486, 371.54 ], "id": "pdf-011-line-056-w003", "text": "Vertragsstaat" }, { "bbox": [ 134.179, 358.527, 164.22226, 371.54 ], "id": "pdf-011-line-056-w004", "text": "besteuert" }, { "bbox": [ 170.179, 358.527, 194.23394, 371.54 ], "id": "pdf-011-line-056-w005", "text": "werden," }, { "bbox": [ 200.943, 358.527, 204.8703, 371.54 ], "id": "pdf-011-line-056-w006", "text": "in" }, { "bbox": [ 209.452, 358.527, 220.74289, 371.54 ], "id": "pdf-011-line-056-w007", "text": "dem" }, { "bbox": [ 227.779, 358.527, 236.12461, 371.54 ], "id": "pdf-011-line-056-w008", "text": "der" }, { "bbox": [ 241.524, 358.527, 267.706, 371.54 ], "id": "pdf-011-line-056-w009", "text": "Künstler" }, { "bbox": [ 273.597, 358.527, 286.16436, 371.54 ], "id": "pdf-011-line-056-w010", "text": "oder" } ] }, { "bbox": [ 57.597, 372.0, 165.6793, 382.01 ], "id": "pdf-011-de-treaty-row-027", "origin_line_ids": [ "pdf-011-line-058" ], "source_page": 11, "text": "‚Sportier seine Tätigkeit ausübt.", "words": [ { "bbox": [ 57.597, 372.0, 82.9554, 382.01 ], "id": "pdf-011-line-058-w001", "text": "‚Sportier" }, { "bbox": [ 88.361, 372.0, 104.179, 382.01 ], "id": "pdf-011-line-058-w002", "text": "seine" }, { "bbox": [ 109.961, 372.0, 137.0591, 382.01 ], "id": "pdf-011-line-058-w003", "text": "Tätigkeit" }, { "bbox": [ 143.343, 372.0, 165.6793, 382.01 ], "id": "pdf-011-line-058-w004", "text": "ausübt." } ] }, { "bbox": [ 66.107, 381.436, 285.63039, 394.449 ], "id": "pdf-011-de-treaty-row-028", "origin_line_ids": [ "pdf-011-line-060" ], "source_page": 11, "text": "(3) Diese Einkünfte werden jedoch in dem in Absatz 1 genann-", "words": [ { "bbox": [ 66.107, 381.436, 72.99713, 394.449 ], "id": "pdf-011-line-060-w001", "text": "(3)" }, { "bbox": [ 78.543, 381.436, 94.90675, 394.449 ], "id": "pdf-011-line-060-w002", "text": "Diese" }, { "bbox": [ 101.452, 381.436, 130.90675, 394.449 ], "id": "pdf-011-line-060-w003", "text": "Einkünfte" }, { "bbox": [ 136.797, 381.436, 158.67756, 394.449 ], "id": "pdf-011-line-060-w004", "text": "werden" }, { "bbox": [ 164.942, 381.436, 185.13932, 394.449 ], "id": "pdf-011-line-060-w005", "text": "jedoch" }, { "bbox": [ 191.124, 381.436, 195.0513, 394.449 ], "id": "pdf-011-line-060-w006", "text": "in" }, { "bbox": [ 199.633, 381.436, 211.4149, 394.449 ], "id": "pdf-011-line-060-w007", "text": "dem" }, { "bbox": [ 217.96, 381.436, 221.8873, 394.449 ], "id": "pdf-011-line-060-w008", "text": "in" }, { "bbox": [ 226.469, 381.436, 247.22714, 394.449 ], "id": "pdf-011-line-060-w009", "text": "Absatz" }, { "bbox": [ 253.96, 381.436, 255.2691, 394.449 ], "id": "pdf-011-line-060-w010", "text": "1" }, { "bbox": [ 259.851, 381.436, 285.63039, 394.449 ], "id": "pdf-011-line-060-w011", "text": "genann-" } ] }, { "bbox": [ 57.596, 391.254, 286.0305, 404.267 ], "id": "pdf-011-de-treaty-row-029", "origin_line_ids": [ "pdf-011-line-062" ], "source_page": 11, "text": "ten Staat nicht besteuert, wenn die Tätigkeit bei einem Aufenthalt", "words": [ { "bbox": [ 57.596, 391.254, 65.94161, 404.267 ], "id": "pdf-011-line-062-w001", "text": "ten" }, { "bbox": [ 71.341, 391.254, 86.61405, 404.267 ], "id": "pdf-011-line-062-w002", "text": "Staat" }, { "bbox": [ 92.286, 391.254, 106.4677, 404.267 ], "id": "pdf-011-line-062-w003", "text": "nicht" }, { "bbox": [ 111.922, 391.254, 142.8646, 404.267 ], "id": "pdf-011-line-062-w004", "text": "besteuert," }, { "bbox": [ 149.231, 391.254, 164.41656, 404.267 ], "id": "pdf-011-line-062-w005", "text": "wenn" }, { "bbox": [ 170.831, 391.254, 178.6856, 404.267 ], "id": "pdf-011-line-062-w006", "text": "die" }, { "bbox": [ 183.267, 391.254, 210.95388, 404.267 ], "id": "pdf-011-line-062-w007", "text": "Tätigkeit" }, { "bbox": [ 216.649, 391.254, 224.01259, 404.267 ], "id": "pdf-011-line-062-w008", "text": "bei" }, { "bbox": [ 229.085, 391.254, 247.0848, 404.267 ], "id": "pdf-011-line-062-w009", "text": "einem" }, { "bbox": [ 253.303, 391.254, 286.0305, 404.267 ], "id": "pdf-011-line-062-w010", "text": "Aufenthalt" } ] }, { "bbox": [ 58.248, 401.072, 285.70164, 414.085 ], "id": "pdf-011-de-treaty-row-030", "origin_line_ids": [ "pdf-011-line-064" ], "source_page": 11, "text": "in diesem Staat durch eine im anderen Vertragsstaat ansässige", "words": [ { "bbox": [ 58.248, 401.072, 61.73902, 414.085 ], "id": "pdf-011-line-064-w001", "text": "in" }, { "bbox": [ 67.412, 401.072, 88.73174, 414.085 ], "id": "pdf-011-line-064-w002", "text": "diesem" }, { "bbox": [ 96.212, 401.072, 111.48505, 414.085 ], "id": "pdf-011-line-064-w003", "text": "Staat" }, { "bbox": [ 117.812, 401.072, 134.17575, 414.085 ], "id": "pdf-011-line-064-w004", "text": "durch" }, { "bbox": [ 140.721, 401.072, 152.24108, 414.085 ], "id": "pdf-011-line-064-w005", "text": "eine" }, { "bbox": [ 159.048, 401.072, 163.84812, 414.085 ], "id": "pdf-011-line-064-w006", "text": "im" }, { "bbox": [ 170.175, 401.072, 195.37472, 414.085 ], "id": "pdf-011-line-064-w007", "text": "anderen" }, { "bbox": [ 202.902, 401.072, 246.66286, 414.085 ], "id": "pdf-011-line-064-w008", "text": "Vertragsstaat" }, { "bbox": [ 253.302, 401.072, 285.70164, 414.085 ], "id": "pdf-011-line-064-w009", "text": "ansässige" } ] }, { "bbox": [ 58.247, 410.236, 286.15936, 423.249 ], "id": "pdf-011-de-treaty-row-031", "origin_line_ids": [ "pdf-011-line-066" ], "source_page": 11, "text": "Person ausgeübt wird und der Aufenthalt unmittelbar oder", "words": [ { "bbox": [ 58.247, 410.236, 79.57376, 423.249 ], "id": 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"text": "Vermögensteile" }, { "bbox": [ 184.582, 190.309, 199.30905, 203.322 ], "id": "pdf-013-line-026-w005", "text": "einer" }, { "bbox": [ 205.527, 190.309, 209.4543, 203.322 ], "id": "pdf-013-line-026-w006", "text": "in" }, { "bbox": [ 215.345, 190.309, 232.79945, 203.322 ], "id": "pdf-013-line-026-w007", "text": "einem" }, { "bbox": [ 239.563, 190.309, 283.93226, 203.322 ], "id": "pdf-013-line-026-w008", "text": "Vertragsstaat" } ] }, { "bbox": [ 56.29, 200.127, 284.00626, 213.14 ], "id": "pdf-013-de-treaty-row-013", "origin_line_ids": [ "pdf-013-line-028" ], "source_page": 13, "text": "ansässigen Person können nur in diesem Staat besteuert", "words": [ { "bbox": [ 56.29, 200.127, 92.5873, 213.14 ], "id": "pdf-013-line-028-w001", "text": "ansässigen" }, { "bbox": [ 103.417, 200.127, 124.17514, 213.14 ], "id": "pdf-013-line-028-w002", "text": "Person" }, { "bbox": [ 134.181, 200.127, 156.06156, 213.14 ], "id": "pdf-013-line-028-w003", "text": "können" }, { "bbox": [ 166.908, 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"id": "pdf-013-line-036-w001", "text": "Artikel" }, { "bbox": [ 184.582, 252.8, 190.2548, 266.814 ], "id": "pdf-013-line-036-w002", "text": "23" } ] }, { "bbox": [ 87.055, 266.545, 250.25472, 280.559 ], "id": "pdf-013-de-treaty-row-016", "origin_line_ids": [ "pdf-013-line-038" ], "source_page": 13, "text": "Vermeidung der Doppelbesteuerung", "words": [ { "bbox": [ 87.055, 266.545, 137.0378, 280.559 ], "id": "pdf-013-line-038-w001", "text": "Vermeidung" }, { "bbox": [ 145.964, 266.545, 157.25486, 280.559 ], "id": "pdf-013-line-038-w002", "text": "der" }, { "bbox": [ 164.946, 266.545, 250.25472, 280.559 ], "id": "pdf-013-line-038-w003", "text": "Doppelbesteuerung" } ] }, { "bbox": [ 63.491, 280.291, 283.0618, 294.305 ], "id": "pdf-013-de-treaty-row-017", "origin_line_ids": [ "pdf-013-line-040" ], "source_page": 13, "text": "(1) Bei einer in der Bundesrepublik Deutschland ansässigen", "words": [ { "bbox": [ 63.491, 280.291, 70.36388, 294.305 ], "id": "pdf-013-line-040-w001", "text": "(1)" 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304.123 ], "id": "pdf-013-line-042-w001", "text": "Person" }, { "bbox": [ 83.782, 290.109, 95.30176, 304.123 ], "id": "pdf-013-line-042-w002", "text": "wird" }, { "bbox": [ 100.8, 290.109, 108.65442, 304.123 ], "id": "pdf-013-line-042-w003", "text": "die" }, { "bbox": [ 114.545, 290.109, 163.16812, 304.123 ], "id": "pdf-013-line-042-w004", "text": "entsprechende" }, { "bbox": [ 170.181, 290.109, 189.81768, 304.123 ], "id": "pdf-013-line-042-w005", "text": "Steuer" }, { "bbox": [ 195.708, 290.109, 205.03536, 304.123 ], "id": "pdf-013-line-042-w006", "text": "wie" }, { "bbox": [ 210.763, 290.109, 223.3084, 304.123 ], "id": "pdf-013-line-042-w007", "text": "folgt" }, { "bbox": [ 228.436, 290.109, 265.89664, 304.123 ], "id": "pdf-013-line-042-w008", "text": "festgesetzt:" } ] }, { "bbox": [ 56.291, 314.673, 285.25244, 327.686 ], "id": "pdf-013-de-treaty-row-019", "origin_line_ids": [ "pdf-013-line-046" ], "source_page": 13, "text": "a) Die Einkünfte aus der Republik Venezuela sowie die 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"pdf-013-de-treaty-row-022", "origin_line_ids": [ "pdf-013-line-052" ], "source_page": 13, "text": "‚Steuer befreit, sofern nicht die Anrechnung nach Buchstabe b", "words": [ { "bbox": [ 68.728, 342.819, 89.34587, 355.832 ], "id": "pdf-013-line-052-w001", "text": "‚Steuer" }, { "bbox": [ 94.91, 342.819, 116.43696, 355.832 ], "id": "pdf-013-line-052-w002", "text": "befreit," }, { "bbox": [ 121.746, 342.819, 140.26866, 355.832 ], "id": "pdf-013-line-052-w003", "text": "sofern" }, { "bbox": [ 145.964, 342.819, 160.1457, 355.832 ], "id": "pdf-013-line-052-w004", "text": "nicht" }, { "bbox": [ 165.6, 342.819, 173.4546, 355.832 ], "id": "pdf-013-line-052-w005", "text": "die" }, { "bbox": [ 178.691, 342.819, 217.3686, 355.832 ], "id": "pdf-013-line-052-w006", "text": "Anrechnung" }, { "bbox": [ 223.855, 342.819, 237.46964, 355.832 ], "id": "pdf-013-line-052-w007", "text": "nach" }, { "bbox": [ 243.491, 342.819, 277.06883, 355.832 ], "id": "pdf-013-line-052-w008", "text": "Buchstabe" }, { 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Die Bundesrepublik Deutschland behält", "words": [ { "bbox": [ 68.727, 352.637, 116.13488, 365.65 ], "id": "pdf-013-line-054-w001", "text": "durchzuführen" }, { "bbox": [ 125.018, 352.637, 132.8726, 365.65 ], "id": "pdf-013-line-054-w002", "text": "ist." }, { "bbox": [ 140.073, 352.637, 148.90923, 365.65 ], "id": "pdf-013-line-054-w003", "text": "Die" }, { "bbox": [ 157.091, 352.637, 208.40772, 365.65 ], "id": "pdf-013-line-054-w004", "text": "Bundesrepublik" }, { "bbox": [ 216.655, 352.637, 257.45433, 365.65 ], "id": "pdf-013-line-054-w005", "text": "Deutschland" }, { "bbox": [ 265.746, 352.637, 284.82168, 365.65 ], "id": "pdf-013-line-054-w006", "text": "behält" } ] }, { "bbox": [ 68.728, 362.455, 283.42, 375.468 ], "id": "pdf-013-de-treaty-row-024", "origin_line_ids": [ "pdf-013-line-057" ], "source_page": 13, "text": "aber das Recht, die so befreiten Einkünfte und Vermögens-", "words": [ { "bbox": [ 68.728, 362.455, 81.819, 375.468 ], "id": "pdf-013-line-057-w001", "text": "aber" 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"nicht" }, { "bbox": [ 164.946, 423.327, 170.61868, 436.34 ], "id": "pdf-013-line-068-w004", "text": "an" }, { "bbox": [ 176.073, 423.327, 187.59308, 436.34 ], "id": "pdf-013-line-068-w005", "text": "eine" }, { "bbox": [ 193.746, 423.327, 268.72272, 436.34 ], "id": "pdf-013-line-068-w006", "text": "Personengesellschalt)" }, { "bbox": [ 275.564, 423.327, 284.90411, 436.34 ], "id": "pdf-013-line-068-w007", "text": "von" } ] }, { "bbox": [ 69.382, 433.145, 285.21761, 446.158 ], "id": "pdf-013-de-treaty-row-030", "origin_line_ids": [ "pdf-013-line-070" ], "source_page": 13, "text": "einer in der Republik Venezuela ansässigen Gesellschaft ge-", "words": [ { "bbox": [ 69.382, 433.145, 84.10905, 446.158 ], "id": "pdf-013-line-070-w001", "text": "einer" }, { "bbox": [ 90.327, 433.145, 93.81802, 446.158 ], "id": "pdf-013-line-070-w002", "text": "in" }, { "bbox": [ 98.836, 433.145, 107.67223, 446.158 ], "id": "pdf-013-line-070-w003", "text": "der" }, { "bbox": [ 113.236, 433.145, 140.58176, 446.158 ], "id": "pdf-013-line-070-w004", "text": "Republik" }, { "bbox": [ 146.618, 433.145, 180.19583, 446.158 ], "id": "pdf-013-line-070-w005", "text": "Venezuela" }, { "bbox": [ 187.2, 433.145, 223.5025, 446.158 ], "id": "pdf-013-line-070-w006", "text": "ansässigen" }, { "bbox": [ 229.745, 433.145, 270.22544, 446.158 ], "id": "pdf-013-line-070-w007", "text": "Gesellschaft" }, { "bbox": [ 276.872, 433.145, 285.21761, 446.158 ], "id": "pdf-013-line-070-w008", "text": "ge-" } ] }, { "bbox": [ 69.381, 442.963, 284.4877, 455.976 ], "id": "pdf-013-de-treaty-row-031", "origin_line_ids": [ "pdf-013-line-072" ], "source_page": 13, "text": "zahlt werden, deren Kapital zu mindestens 15 vom Hundert", "words": [ { "bbox": [ 69.381, 442.963, 83.01735, 455.976 ], "id": "pdf-013-line-072-w001", "text": "zahlt" }, { "bbox": [ 89.672, 442.963, 108.57179, 455.976 ], "id": "pdf-013-line-072-w002", "text": "werden," }, { "bbox": [ 121.745, 442.963, 138.10875, 455.976 ], "id": "pdf-013-line-072-w003", "text": "deren" }, { "bbox": [ 145.309, 442.963, 166.50017, 455.976 ], "id": "pdf-013-line-072-w004", "text": "Kapital" }, { "bbox": [ 173.454, 442.963, 178.6904, 455.976 ], "id": "pdf-013-line-072-w005", "text": "zu" }, { "bbox": [ 185.236, 442.963, 221.5333, 455.976 ], "id": "pdf-013-line-072-w006", "text": "mindestens" }, { "bbox": [ 229.745, 442.963, 234.9814, 455.976 ], "id": "pdf-013-line-072-w007", "text": "15" }, { "bbox": [ 240.872, 442.963, 252.16289, 455.976 ], "id": "pdf-013-line-072-w008", "text": "vom" }, { "bbox": [ 259.854, 442.963, 284.4877, 455.976 ], "id": "pdf-013-line-072-w009", "text": "Hundert" } ] }, { "bbox": [ 68.727, 452.127, 232.60917, 465.14 ], "id": "pdf-013-de-treaty-row-032", "origin_line_ids": [ "pdf-013-line-074" ], "source_page": 13, "text": "unmittelbar der deutschen Gesellschaft gehört.", "words": [ { "bbox": [ 68.727, 452.127, 105.32642, 465.14 ], "id": "pdf-013-line-074-w001", "text": "unmittelbar" }, { "bbox": [ 111.272, 452.127, 120.10823, 465.14 ], "id": "pdf-013-line-074-w002", "text": "der" }, { "bbox": [ 125.672, 452.127, 158.07749, 465.14 ], "id": "pdf-013-line-074-w003", "text": "deutschen" }, { "bbox": [ 164.945, 452.127, 205.42544, 465.14 ], "id": "pdf-013-line-074-w004", "text": "Gesellschaft" }, { "bbox": [ 211.418, 452.127, 232.60917, 465.14 ], "id": "pdf-013-line-074-w005", "text": "gehört." } ] }, { "bbox": [ 68.727, 466.527, 284.0736, 479.54 ], "id": "pdf-013-de-treaty-row-033", "origin_line_ids": [ "pdf-013-line-076" ], "source_page": 13, "text": "Von der Steuer vom Vermögen werden Beteiligungen befreit,", "words": [ { "bbox": [ 68.727, 466.527, 79.03626, 479.54 ], "id": "pdf-013-line-076-w001", "text": "Von" }, { "bbox": [ 85.745, 466.527, 94.58123, 479.54 ], "id": "pdf-013-line-076-w002", "text": "der" }, { "bbox": [ 100.145, 466.527, 120.34232, 479.54 ], "id": "pdf-013-line-076-w003", "text": "Steuer" }, { "bbox": [ 126.327, 466.527, 137.12688, 479.54 ], "id": "pdf-013-line-076-w004", "text": "vom" }, { "bbox": [ 144.0, 466.527, 176.58736, 479.54 ], "id": "pdf-013-line-076-w005", "text": "Vermögen" }, { "bbox": [ 183.273, 466.527, 205.15356, 479.54 ], "id": "pdf-013-line-076-w006", "text": "werden" }, { "bbox": [ 212.073, 466.527, 256.44564, 479.54 ], "id": "pdf-013-line-076-w007", "text": "Beteiligungen" }, { "bbox": [ 263.128, 466.527, 284.0736, 479.54 ], "id": "pdf-013-line-076-w008", "text": "befreit," } ] }, { "bbox": [ 68.728, 476.345, 284.21628, 489.358 ], "id": "pdf-013-de-treaty-row-034", "origin_line_ids": [ "pdf-013-line-078" ], "source_page": 13, "text": "wenn deren Dividenden, falls solche gezahlt werden oder", "words": [ { "bbox": [ 68.728, 476.345, 83.91356, 489.358 ], "id": "pdf-013-line-078-w001", "text": "wenn" }, { "bbox": [ 92.292, 476.345, 109.2011, 489.358 ], "id": "pdf-013-line-078-w002", "text": "deren" }, { "bbox": [ 117.819, 476.345, 155.61962, 489.358 ], "id": "pdf-013-line-078-w003", "text": "Dividenden," }, { "bbox": [ 164.292, 476.345, 175.7593, 489.358 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"bbox": [ 156.438, 485.509, 170.05264, 498.522 ], "id": "pdf-013-line-080-w004", "text": "nach" }, { "bbox": [ 177.383, 485.509, 188.67389, 498.522 ], "id": "pdf-013-line-080-w005", "text": "dem" }, { "bbox": [ 197.019, 485.509, 250.7818, 498.522 ], "id": "pdf-013-line-080-w006", "text": "vorhergehenden" }, { "bbox": [ 259.201, 485.509, 271.76836, 498.522 ], "id": "pdf-013-line-080-w007", "text": "Satz" }, { "bbox": [ 278.837, 485.509, 284.0734, 498.522 ], "id": "pdf-013-line-080-w008", "text": "zu" } ] }, { "bbox": [ 68.728, 494.673, 156.90414, 507.686 ], "id": "pdf-013-de-treaty-row-036", "origin_line_ids": [ "pdf-013-line-082" ], "source_page": 13, "text": "befreien sind oder wären.", "words": [ { "bbox": [ 68.728, 494.673, 94.3276, 507.686 ], "id": "pdf-013-line-082-w001", "text": "befreien" }, { "bbox": [ 100.146, 494.673, 111.66608, 507.686 ], "id": "pdf-013-line-082-w002", "text": "sind" }, { "bbox": [ 117.819, 494.673, 130.38636, 507.686 ], "id": "pdf-013-line-082-w003", "text": "oder" }, { "bbox": [ 136.146, 494.673, 156.90414, 507.686 ], "id": "pdf-013-line-082-w004", "text": "wären." } ] }, { "bbox": [ 56.291, 520.855, 283.934, 533.868 ], "id": "pdf-013-de-treaty-row-037", "origin_line_ids": [ "pdf-013-line-084" ], "source_page": 13, "text": "b) Auf die von den nachstehenden Einkünften aus der Republik", "words": [ { "bbox": [ 56.291, 520.855, 60.2183, 533.868 ], "id": "pdf-013-line-084-w001", "text": "b)" }, { "bbox": [ 68.727, 520.855, 77.56323, 533.868 ], "id": "pdf-013-line-084-w002", "text": "Auf" }, { "bbox": [ 83.782, 520.855, 91.6366, 533.868 ], "id": "pdf-013-line-084-w003", "text": "die" }, { "bbox": [ 96.873, 520.855, 106.69125, 533.868 ], "id": "pdf-013-line-084-w004", "text": "von" }, { "bbox": [ 112.582, 520.855, 122.40025, 533.868 ], "id": "pdf-013-line-084-w005", "text": "den" }, { "bbox": [ 128.946, 520.855, 179.3925, 533.868 ], "id": "pdf-013-line-084-w006", "text": "nachstehenden" }, { "bbox": [ 186.546, 520.855, 219.8689, 533.868 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"bbox": [ 166.908, 530.673, 199.902, 543.686 ], "id": "pdf-013-line-086-w005", "text": "gelegenen" }, { "bbox": [ 208.799, 530.673, 269.5493, 543.686 ], "id": "pdf-013-line-086-w006", "text": "Vermögenswerten" }, { "bbox": [ 278.835, 530.673, 284.50768, 543.686 ], "id": "pdf-013-line-086-w007", "text": "zu" } ] }, { "bbox": [ 68.726, 539.182, 284.34516, 552.195 ], "id": "pdf-013-de-treaty-row-039", "origin_line_ids": [ "pdf-013-line-088" ], "source_page": 13, "text": "erhebende deutsche Einkommen-, Körperschaft- und Ver-", "words": [ { "bbox": [ 68.726, 539.182, 102.89351, 552.195 ], "id": "pdf-013-line-088-w001", "text": "erhebende" }, { "bbox": [ 111.926, 539.182, 141.01688, 552.195 ], "id": "pdf-013-line-088-w002", "text": "deutsche" }, { "bbox": [ 149.89, 539.182, 191.89053, 552.195 ], "id": "pdf-013-line-088-w003", "text": "Einkommen-," }, { "bbox": [ 201.599, 539.182, 245.35986, 552.195 ], "id": "pdf-013-line-088-w004", "text": "Körperschaft-" }, { "bbox": [ 254.617, 539.182, 263.94424, 552.195 ], "id": "pdf-013-line-088-w005", "text": "und" }, { "bbox": [ 272.29, 539.182, 284.34516, 552.195 ], "id": "pdf-013-line-088-w006", "text": "Ver-" } ] }, { "bbox": [ 68.726, 549.655, 284.07225, 562.668 ], "id": "pdf-013-de-treaty-row-040", "origin_line_ids": [ "pdf-013-line-090" ], "source_page": 13, "text": "mögensteuer wird unter Beachtung der Vorschriften des", "words": [ { "bbox": [ 68.726, 549.655, 111.9263, 562.668 ], "id": "pdf-013-line-090-w001", "text": "mögensteuer" }, { "bbox": [ 121.09, 549.655, 132.61008, 562.668 ], "id": "pdf-013-line-090-w002", "text": "wird" }, { "bbox": [ 142.035, 549.655, 156.76205, 562.668 ], "id": "pdf-013-line-090-w003", "text": "unter" }, { "bbox": [ 165.599, 549.655, 199.17683, 562.668 ], "id": "pdf-013-line-090-w004", "text": "Beachtung" }, { "bbox": [ 209.454, 549.655, 217.79961, 562.668 ], "id": "pdf-013-line-090-w005", "text": "der" }, { "bbox": [ 226.472, 549.655, 265.14128, 562.668 ], "id": "pdf-013-line-090-w006", "text": "Vorschriften" }, { "bbox": [ 274.254, 549.655, 284.07225, 562.668 ], "id": "pdf-013-line-090-w007", "text": "des" } ] }, { "bbox": [ 68.727, 558.819, 283.83937, 571.832 ], "id": "pdf-013-de-treaty-row-041", "origin_line_ids": [ "pdf-013-line-092" ], "source_page": 13, "text": "deutschen Steuerrechts über die Anrechnung ausländischer", "words": [ { "bbox": [ 68.727, 558.819, 101.71632, 571.832 ], "id": "pdf-013-line-092-w001", "text": "deutschen" }, { "bbox": [ 109.309, 558.819, 150.99844, 571.832 ], "id": "pdf-013-line-092-w002", "text": "Steuerrechts" }, { "bbox": [ 158.4, 558.819, 170.96736, 571.832 ], "id": "pdf-013-line-092-w003", "text": "über" }, { "bbox": [ 177.382, 558.819, 185.2366, 571.832 ], "id": "pdf-013-line-092-w004", "text": "die" }, { "bbox": [ 191.782, 558.819, 230.4596, 571.832 ], "id": "pdf-013-line-092-w005", "text": "Anrechnung" }, { "bbox": [ 238.255, 558.819, 283.83937, 571.832 ], "id": "pdf-013-line-092-w006", "text": "ausländischer" } ] }, { "bbox": [ 69.382, 568.637, 283.94264, 581.65 ], "id": "pdf-013-de-treaty-row-042", "origin_line_ids": [ "pdf-013-line-094" ], "source_page": 13, "text": "Steuern die venezolanische Steuer angerechnet, die nach", "words": [ { "bbox": [ 69.382, 568.637, 93.43694, 581.65 ], "id": "pdf-013-line-094-w001", "text": "Steuern" }, { "bbox": [ 101.455, 568.637, 109.3096, 581.65 ], "id": "pdf-013-line-094-w002", "text": "die" }, { "bbox": [ 116.51, 568.637, 167.82672, 581.65 ], "id": "pdf-013-line-094-w003", "text": "venezolanische" }, { "bbox": [ 176.074, 568.637, 196.27132, 581.65 ], "id": "pdf-013-line-094-w004", "text": "Steuer" }, { "bbox": [ 204.219, 568.637, 246.51216, 581.65 ], "id": "pdf-013-line-094-w005", "text": "angerechnet," }, { "bbox": [ 254.619, 568.637, 262.4736, 581.65 ], "id": "pdf-013-line-094-w006", "text": "die" }, { "bbox": [ 270.328, 568.637, 283.94264, 581.65 ], "id": "pdf-013-line-094-w007", "text": "nach" } ] }, { "bbox": [ 68.728, 577.801, 283.13974, 590.814 ], "id": 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"pdf-013-line-098" ], "source_page": 13, "text": "‚Abkommen gezahlt worden ist für:", "words": [ { "bbox": [ 69.384, 587.619, 105.32289, 600.632 ], "id": "pdf-013-line-098-w001", "text": "‚Abkommen" }, { "bbox": [ 111.929, 587.619, 134.27314, 600.632 ], "id": "pdf-013-line-098-w002", "text": "gezahlt" }, { "bbox": [ 140.729, 587.619, 162.60956, 600.632 ], "id": "pdf-013-line-098-w003", "text": "worden" }, { "bbox": [ 169.529, 587.619, 175.41995, 600.632 ], "id": "pdf-013-line-098-w004", "text": "ist" }, { "bbox": [ 180.002, 587.619, 188.90388, 600.632 ], "id": "pdf-013-line-098-w005", "text": "für:" } ] }, { "bbox": [ 68.727, 611.182, 250.0445, 624.195 ], "id": "pdf-013-de-treaty-row-045", "origin_line_ids": [ "pdf-013-line-103" ], "source_page": 13, "text": "aa) Dividenden, die nicht unter Buchstabe a fallen;", "words": [ { "bbox": [ 68.727, 611.182, 77.07261, 624.195 ], "id": "pdf-013-line-103-w001", "text": "aa)" }, { "bbox": [ 86.4, 611.182, 124.20062, 624.195 ], "id": 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"text": "der" }, { "bbox": [ 104.731, 294.035, 156.05164, 308.049 ], "id": "pdf-014-line-045-w002", "text": "Bundesropublik" }, { "bbox": [ 165.604, 294.035, 205.80416, 308.049 ], "id": "pdf-014-line-045-w003", "text": "Deutschland" }, { "bbox": [ 214.695, 294.035, 247.09464, 308.049 ], "id": "pdf-014-line-045-w004", "text": "ansässige" }, { "bbox": [ 256.586, 294.035, 277.9052, 308.049 ], "id": "pdf-014-line-045-w005", "text": "Person" }, { "bbox": [ 286.695, 294.035, 303.0589, 308.049 ], "id": "pdf-014-line-045-w006", "text": "nach-" } ] }, { "bbox": [ 87.713, 303.853, 303.00648, 317.867 ], "id": "pdf-014-de-treaty-row-023", "origin_line_ids": [ "pdf-014-line-048", "pdf-014-line-049", "pdf-014-line-050" ], "source_page": 14, "text": "weist, daß die Einnahmen der Betriebsstätte oder Gesellschaft", "words": [ { "bbox": [ 87.713, 303.853, 129.24512, 317.867 ], "id": "pdf-014-line-048-w001", "text": "weist," }, { "bbox": [ 111.931, 303.853, 120.2764, 317.867 ], "id": "pdf-014-line-049-w001", "text": "daß" }, { "bbox": [ 125.676, 303.853, 133.54596, 317.867 ], "id": "pdf-014-line-049-w002", "text": "die" }, { "bbox": [ 138.767, 303.853, 232.43414, 317.867 ], "id": "pdf-014-line-049-w003", "text": "Einnahmen" }, { "bbox": [ 181.312, 303.853, 188.67544, 317.867 ], "id": "pdf-014-line-050-w001", "text": "der" }, { "bbox": [ 195.712, 303.853, 239.70224, 317.867 ], "id": "pdf-014-line-050-w002", "text": "Betriebsstätte" }, { "bbox": [ 244.803, 303.853, 257.89412, 317.867 ], "id": "pdf-014-line-050-w003", "text": "oder" }, { "bbox": [ 263.13, 303.853, 303.00648, 317.867 ], "id": "pdf-014-line-050-w004", "text": "Gesellschaft" } ] }, { "bbox": [ 88.366, 313.017, 303.11198, 327.031 ], "id": "pdf-014-de-treaty-row-024", "origin_line_ids": [ "pdf-014-line-051" ], "source_page": 14, "text": "ausschließlich oder fast ausschließlich aus aktiven Tätigkeiten", "words": [ { "bbox": [ 88.366, 313.017, 134.79448, 327.031 ], "id": "pdf-014-line-051-w001", "text": "ausschließlich" }, { "bbox": [ 140.075, 313.017, 153.16612, 327.031 ], "id": "pdf-014-line-051-w002", "text": "oder" }, { "bbox": [ 158.402, 313.017, 168.87456, 327.031 ], "id": "pdf-014-line-051-w003", "text": "fast" }, { "bbox": [ 173.457, 313.017, 219.8894, 327.031 ], "id": "pdf-014-line-051-w004", "text": "ausschließlich" }, { "bbox": [ 225.821, 313.017, 235.14836, 327.031 ], "id": "pdf-014-line-051-w005", "text": "aus" }, { "bbox": [ 240.221, 313.017, 262.55716, 327.031 ], "id": "pdf-014-line-051-w006", "text": "aktiven" }, { "bbox": [ 267.712, 313.017, 303.11198, 327.031 ], "id": "pdf-014-line-051-w007", "text": "Tätigkeiten" } ] }, { "bbox": [ 88.367, 323.49, 119.20284, 337.504 ], "id": "pdf-014-de-treaty-row-025", "origin_line_ids": [ "pdf-014-line-053" ], "source_page": 14, "text": "stammen.", "words": [ { "bbox": [ 88.367, 323.49, 119.20284, 337.504 ], "id": "pdf-014-line-053-w001", "text": "stammen." } ] }, { "bbox": [ 88.367, 336.581, 303.13184, 350.595 ], "id": "pdf-014-de-treaty-row-026", "origin_line_ids": [ "pdf-014-line-055" ], "source_page": 14, "text": "Für Einkünfte im Sinne des Artkets 10 und die diesen Einkünf-", "words": [ { "bbox": [ 88.367, 336.581, 97.20338, 350.595 ], "id": "pdf-014-line-055-w001", "text": "Für" }, { "bbox": [ 102.767, 336.581, 132.22202, 350.595 ], "id": "pdf-014-line-055-w002", "text": "Einkünfte" }, { "bbox": [ 137.458, 336.581, 143.1308, 350.595 ], "id": "pdf-014-line-055-w003", "text": "im" }, { "bbox": [ 147.931, 336.581, 164.8486, 350.595 ], "id": "pdf-014-line-055-w004", "text": "Sinne" }, { "bbox": [ 170.186, 336.581, 180.00434, 350.595 ], "id": "pdf-014-line-055-w005", "text": "des" }, { "bbox": [ 185.241, 336.581, 208.15046, 350.595 ], "id": "pdf-014-line-055-w006", "text": "Artkets" }, { "bbox": [ 214.041, 336.581, 219.27728, 350.595 ], "id": "pdf-014-line-055-w007", "text": "10" }, { "bbox": [ 224.514, 336.581, 234.33234, 350.595 ], "id": "pdf-014-line-055-w008", "text": "und" }, { "bbox": [ 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124.58205, 496.558 ], "id": "pdf-014-line-087-w003", "text": "einer" }, { "bbox": [ 129.6, 483.545, 133.09102, 496.558 ], "id": "pdf-014-line-087-w004", "text": "in" }, { "bbox": [ 137.455, 483.545, 146.30488, 496.558 ], "id": "pdf-014-line-087-w005", "text": "der" }, { "bbox": [ 151.2, 483.545, 178.54576, 496.558 ], "id": "pdf-014-line-087-w006", "text": "Republik" }, { "bbox": [ 183.927, 483.545, 217.50483, 496.558 ], "id": "pdf-014-line-087-w007", "text": "Venezuela" }, { "bbox": [ 223.854, 483.545, 260.1513, 496.558 ], "id": "pdf-014-line-087-w008", "text": "ansässigen" }, { "bbox": [ 266.399, 483.545, 287.15714, 496.558 ], "id": "pdf-014-line-087-w009", "text": "Person" }, { "bbox": [ 293.235, 483.545, 304.75508, 496.558 ], "id": "pdf-014-line-087-w010", "text": "wird" } ] }, { "bbox": [ 76.58, 493.363, 239.86456, 506.376 ], "id": "pdf-014-de-treaty-row-041", "origin_line_ids": [ "pdf-014-line-089" ], "source_page": 14, "text": "die entsprechende Steuer wie folgt festgesetzt:", "words": [ { "bbox": [ 76.58, 493.363, 84.44981, 506.376 ], "id": "pdf-014-line-089-w001", "text": "die" }, { "bbox": [ 89.671, 493.363, 138.90239, 506.376 ], "id": "pdf-014-line-089-w002", "text": "entsprechende" }, { "bbox": [ 145.307, 493.363, 165.50432, 506.376 ], "id": "pdf-014-line-089-w003", "text": "Steuer" }, { "bbox": [ 171.489, 493.363, 180.32523, 506.376 ], "id": "pdf-014-line-089-w004", "text": "wie" }, { "bbox": [ 186.544, 493.363, 198.5443, 506.376 ], "id": "pdf-014-line-089-w005", "text": "folgt" }, { "bbox": [ 204.217, 493.363, 239.86456, 506.376 ], "id": "pdf-014-line-089-w006", "text": "festgesetzt:" } ] }, { "bbox": [ 76.581, 506.454, 304.88644, 519.467 ], "id": "pdf-014-de-treaty-row-042", "origin_line_ids": [ "pdf-014-line-090" ], "source_page": 14, "text": "Bezieht eine in der Republik Venezuela ansässige Person Ein-", "words": [ { "bbox": [ 76.581, 506.454, 99.49025, 519.467 ], "id": "pdf-014-line-090-w001", "text": "Bezieht" }, { "bbox": [ 106.69, 506.454, 118.73372, 519.467 ], "id": "pdf-014-line-090-w002", "text": "eine" }, { "bbox": [ 125.017, 506.454, 128.9443, 519.467 ], "id": "pdf-014-line-090-w003", "text": "in" }, { "bbox": [ 134.835, 506.454, 143.67123, 519.467 ], "id": "pdf-014-line-090-w004", "text": "der" }, { "bbox": [ 149.89, 506.454, 177.23576, 519.467 ], "id": "pdf-014-line-090-w005", "text": "Republik" }, { "bbox": [ 184.581, 506.454, 218.15883, 519.467 ], "id": "pdf-014-line-090-w006", "text": "Venezuela" }, { "bbox": [ 225.817, 506.454, 257.62813, 519.467 ], "id": "pdf-014-line-090-w007", "text": "ansässige" }, { "bbox": [ 265.09, 506.454, 286.41676, 519.467 ], "id": "pdf-014-line-090-w008", "text": "Person" }, { "bbox": [ 293.89, 506.454, 304.88644, 519.467 ], "id": "pdf-014-line-090-w009", "text": "Ein-" } ] }, { "bbox": [ 76.581, 516.272, 304.0142, 529.285 ], "id": "pdf-014-de-treaty-row-043", "origin_line_ids": [ "pdf-014-line-091" ], "source_page": 14, "text": "künfte, die nach diesem Abkommen in der Bundesrepublik", "words": [ { "bbox": [ 76.581, 516.272, 97.19887, 529.285 ], "id": "pdf-014-line-091-w001", "text": "künfte," }, { "bbox": [ 106.036, 516.272, 114.38161, 529.285 ], "id": "pdf-014-line-091-w002", "text": "die" }, { "bbox": [ 123.054, 516.272, 136.66864, 529.285 ], "id": "pdf-014-line-091-w003", "text": "nach" }, { "bbox": [ 145.963, 516.272, 167.84356, 529.285 ], "id": "pdf-014-line-091-w004", "text": "diesem" }, { "bbox": [ 177.381, 516.272, 212.8762, 529.285 ], "id": "pdf-014-line-091-w005", "text": "Abkommen" }, { "bbox": [ 223.854, 516.272, 227.7813, 529.285 ], "id": "pdf-014-line-091-w006", "text": "in" }, { "bbox": [ 235.636, 516.272, 244.47223, 529.285 ], "id": "pdf-014-line-091-w007", "text": "der" }, { "bbox": [ 253.309, 516.272, 304.0142, 529.285 ], "id": "pdf-014-line-091-w008", "text": "Bundesrepublik" } ] }, { "bbox": [ 76.582, 526.09, 304.36575, 539.103 ], "id": "pdf-014-de-treaty-row-044", "origin_line_ids": [ "pdf-014-line-092" ], "source_page": 14, "text": "Deutschland besteuert werden können, so sind diese Einkünfte", "words": [ { "bbox": [ 76.582, 526.09, 117.38133, 539.103 ], "id": "pdf-014-line-092-w001", "text": "Deutschland" }, { "bbox": [ 124.364, 526.09, 154.40726, 539.103 ], "id": "pdf-014-line-092-w002", "text": "besteuert" }, { "bbox": [ 161.019, 526.09, 183.46038, 539.103 ], "id": "pdf-014-line-092-w003", "text": "werden" }, { "bbox": [ 190.474, 526.09, 215.10133, 539.103 ], "id": "pdf-014-line-092-w004", "text": "können," }, { "bbox": [ 222.547, 526.09, 228.21968, 539.103 ], "id": "pdf-014-line-092-w005", "text": "so" }, { "bbox": [ 234.329, 526.09, 245.84908, 539.103 ], "id": "pdf-014-line-092-w006", "text": "sind" }, { "bbox": [ 252.656, 526.09, 267.92905, 539.103 ], "id": "pdf-014-line-092-w007", "text": "diese" }, { "bbox": [ 274.911, 526.09, 304.36575, 539.103 ], "id": "pdf-014-line-092-w008", "text": "Einkünfte" } ] }, { "bbox": [ 76.584, 535.908, 278.8386, 548.921 ], "id": "pdf-014-de-treaty-row-045", "origin_line_ids": [ "pdf-014-line-094" ], "source_page": 14, "text": "von der venezolanischen Steuer vom Einkommen befreit.", "words": [ { "bbox": [ 76.584, 535.908, 85.91124, 548.921 ], "id": "pdf-014-line-094-w001", "text": "von" }, { "bbox": [ 92.293, 535.908, 101.12923, 548.921 ], "id": "pdf-014-line-094-w002", "text": "der" }, { "bbox": [ 106.693, 535.908, 161.9209, 548.921 ], "id": "pdf-014-line-094-w003", "text": "venezolanischen" }, { "bbox": [ 168.875, 535.908, 189.07232, 548.921 ], "id": "pdf-014-line-094-w004", "text": "Steuer" }, { "bbox": [ 195.057, 535.908, 206.34789, 548.921 ], "id": "pdf-014-line-094-w005", "text": "vom" }, { "bbox": [ 213.384, 535.908, 250.4964, 548.921 ], "id": "pdf-014-line-094-w006", "text": "Einkommen" }, { "bbox": [ 257.893, 535.908, 278.8386, 548.921 ], "id": "pdf-014-line-094-w007", "text": "befreit." } ] }, { "bbox": [ 170.182, 596.782, 210.98222, 609.795 ], "id": "pdf-014-de-treaty-row-046", "origin_line_ids": [ "pdf-014-line-099" ], "source_page": 14, "text": "Artikel 24", "words": [ { "bbox": [ 170.182, 596.782, 196.52741, 609.795 ], "id": "pdf-014-line-099-w001", "text": "Artikel" }, { "bbox": [ 204.873, 596.782, 210.98222, 609.795 ], "id": "pdf-014-line-099-w002", "text": "24" } ] }, { "bbox": [ 150.546, 610.527, 229.40088, 623.54 ], "id": "pdf-014-de-treaty-row-047", "origin_line_ids": [ "pdf-014-line-101" ], "source_page": 14, "text": "Gleichbehandlung", "words": [ { "bbox": [ 150.546, 610.527, 229.40088, 623.54 ], "id": "pdf-014-line-101-w001", "text": "Gleichbehandlung" } ] }, { "bbox": [ 84.436, 624.273, 304.03572, 637.286 ], "id": "pdf-014-de-treaty-row-048", "origin_line_ids": [ "pdf-014-line-103" ], "source_page": 14, "text": "(1) Staatsangehörige eines Vertragsstaats dürfen im anderen", "words": [ { "bbox": [ 84.436, 624.273, 91.30858, 637.286 ], "id": "pdf-014-line-103-w001", "text": "(1)" }, { "bbox": [ 97.527, 624.273, 156.66764, 637.286 ], "id": "pdf-014-line-103-w002", "text": "Staatsangehörige" }, { "bbox": [ 163.636, 624.273, 179.4544, 637.286 ], "id": "pdf-014-line-103-w003", "text": "eines" }, { "bbox": [ 186.545, 624.273, 234.19988, 637.286 ], "id": "pdf-014-line-103-w004", "text": "Vertragsstaats" }, { "bbox": [ 240.872, 624.273, 259.94768, 637.286 ], "id": "pdf-014-line-103-w005", "text": "dürfen" }, { "bbox": [ 267.054, 624.273, 272.2904, 637.286 ], "id": "pdf-014-line-103-w006", "text": "im" }, { "bbox": [ 278.836, 624.273, 304.03572, 637.286 ], "id": "pdf-014-line-103-w007", "text": "anderen" } ] }, { "bbox": [ 76.581, 634.091, 303.38065, 647.104 ], "id": "pdf-014-de-treaty-row-049", "origin_line_ids": [ "pdf-014-line-105" ], "source_page": 14, "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhángen-", "words": [ { "bbox": [ 76.581, 634.091, 120.34693, 647.104 ], "id": "pdf-014-line-105-w001", "text": "Vertragsstaat" }, { "bbox": [ 126.981, 634.091, 145.49508, 647.104 ], "id": "pdf-014-line-105-w002", "text": "keiner" }, { "bbox": [ 151.199, 634.091, 192.59893, 647.104 ], "id": "pdf-014-line-105-w003", "text": "Besteuerung" }, { "bbox": [ 198.981, 634.091, 211.54836, 647.104 ], "id": "pdf-014-line-105-w004", "text": "oder" }, { "bbox": [ 217.308, 634.091, 233.67175, 647.104 ], "id": "pdf-014-line-105-w005", "text": "damit" }, { "bbox": [ 239.563, 634.091, 303.38065, 647.104 ], "id": "pdf-014-line-105-w006", "text": "zusammenhángen-" } ] }, { "bbox": [ 76.581, 643.909, 304.43292, 656.922 ], "id": "pdf-014-de-treaty-row-050", "origin_line_ids": [ "pdf-014-line-106" ], "source_page": 14, "text": "den Verpflichtung unterworfen werden, die anders oder belasten-", "words": [ { "bbox": [ 76.581, 643.909, 86.39925, 656.922 ], "id": "pdf-014-line-106-w001", "text": "den" }, { "bbox": [ 92.29, 643.909, 135.44246, 656.922 ], "id": "pdf-014-line-106-w002", "text": "Verpflichtung" }, { "bbox": [ 141.381, 643.909, 179.78079, 656.922 ], "id": "pdf-014-line-106-w003", "text": "unterworfen" }, { "bbox": [ 185.89, 643.909, 208.79925, 656.922 ], "id": "pdf-014-line-106-w004", "text": "werden," }, { "bbox": [ 217.308, 643.909, 225.1626, 656.922 ], "id": "pdf-014-line-106-w005", "text": "die" }, { "bbox": [ 229.744, 643.909, 251.06374, 656.922 ], "id": "pdf-014-line-106-w006", "text": "anders" }, { "bbox": [ 256.58, 643.909, 269.671, 656.922 ], "id": "pdf-014-line-106-w007", "text": "oder" }, { "bbox": [ 275.562, 643.909, 304.43292, 656.922 ], "id": "pdf-014-line-106-w008", "text": "belasten-" } ] }, { "bbox": [ 76.58, 653.073, 303.26986, 666.086 ], "id": "pdf-014-de-treaty-row-051", "origin_line_ids": [ "pdf-014-line-107" ], "source_page": 14, "text": "der ist als die Besteuerung und die damit zusammenhängenden", "words": [ { "bbox": [ 76.58, 653.073, 85.41623, 666.086 ], "id": "pdf-014-line-107-w001", "text": "der" }, { "bbox": [ 91.635, 653.073, 97.03494, 666.086 ], "id": "pdf-014-line-107-w002", "text": "ist" }, { "bbox": [ 102.108, 653.073, 109.47159, 666.086 ], "id": "pdf-014-line-107-w003", "text": "als" }, { "bbox": [ 115.199, 653.073, 123.0536, 666.086 ], "id": "pdf-014-line-107-w004", "text": "die" }, { "bbox": [ 128.944, 653.073, 170.34393, 666.086 ], "id": "pdf-014-line-107-w005", "text": "Besteuerung" }, { "bbox": [ 177.38, 653.073, 186.72011, 666.086 ], "id": "pdf-014-line-107-w006", "text": "und" }, { "bbox": [ 193.089, 653.073, 196.03428, 666.086 ], "id": "pdf-014-line-107-w007", "text": "die" }, { "bbox": [ 206.834, 653.073, 222.6524, 666.086 ], "id": "pdf-014-line-107-w008", "text": "damit" }, { "bbox": [ 229.089, 653.073, 303.26986, 666.086 ], "id": "pdf-014-line-107-w009", "text": "zusammenhängenden" } ] }, { "bbox": [ 76.58, 662.891, 305.30748, 675.904 ], "id": "pdf-014-de-treaty-row-052", "origin_line_ids": [ "pdf-014-line-108" ], "source_page": 14, "text": "Verpflichtungen, „denen Staatsangehörige des anderen Staates.", "words": [ { "bbox": [ 76.58, 662.891, 130.79104, 675.904 ], "id": "pdf-014-line-108-w001", "text": "Verpflichtungen," }, { "bbox": [ 136.144, 662.891, 156.90214, 675.904 ], "id": "pdf-014-line-108-w002", "text": "„denen" }, { "bbox": [ 164.944, 662.891, 223.46896, 675.904 ], "id": "pdf-014-line-108-w003", "text": "Staatsangehörige" }, { "bbox": [ 231.053, 662.891, 240.87125, 675.904 ], "id": "pdf-014-line-108-w004", "text": "des" }, { "bbox": [ 248.071, 662.891, 273.27072, 675.904 ], "id": "pdf-014-line-108-w005", "text": "anderen" }, { "bbox": [ 281.453, 662.891, 305.30748, 675.904 ], "id": "pdf-014-line-108-w006", "text": "Staates." } ] }, { "bbox": [ 77.235, 672.055, 304.79779, 685.068 ], "id": "pdf-014-de-treaty-row-053", "origin_line_ids": [ "pdf-014-line-109" ], "source_page": 14, "text": "unter gleichen Verhältnissen unterworfen sind oder unterworfen", "words": [ { "bbox": [ 77.235, 672.055, 92.50805, 685.068 ], "id": "pdf-014-line-109-w001", "text": "unter" }, { "bbox": [ 98.835, 672.055, 125.017, 685.068 ], "id": "pdf-014-line-109-w002", "text": "gleichen" }, { "bbox": [ 131.562, 672.055, 175.93126, 685.068 ], "id": 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Diese Bestimmung gilt ungeachtet des Artikels 1", "words": [ { "bbox": [ 76.58, 681.873, 99.02138, 694.886 ], "id": "pdf-014-line-110-w001", "text": "werden" }, { "bbox": [ 105.38, 681.873, 130.0137, 694.886 ], "id": "pdf-014-line-110-w002", "text": "können." }, { "bbox": [ 136.144, 681.873, 153.0531, 694.886 ], "id": "pdf-014-line-110-w003", "text": "Diese" }, { "bbox": [ 159.053, 681.873, 198.9214, 694.886 ], "id": "pdf-014-line-110-w004", "text": "Bestimmung" }, { "bbox": [ 205.526, 681.873, 213.90424, 694.886 ], "id": "pdf-014-line-110-w005", "text": "gilt" }, { "bbox": [ 218.617, 681.873, 268.0053, 694.886 ], "id": "pdf-014-line-110-w006", "text": "ungeachtet" }, { "bbox": [ 261.817, 681.873, 268.68958, 694.886 ], "id": "pdf-014-line-110-w007", "text": "des" }, { "bbox": [ 275.562, 681.873, 298.25272, 694.886 ], "id": "pdf-014-line-110-w008", "text": "Artikels" }, { "bbox": [ 304.362, 681.873, 305.6711, 694.886 ], "id": "pdf-014-line-110-w009", "text": "1" } ] }, { "bbox": [ 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"text": "Vertragsstaaten" }, { "bbox": [ 276.87, 691.037, 305.14656, 704.05 ], "id": "pdf-014-line-111-w009", "text": "ansässig." } ] }, { "bbox": [ 76.579, 701.51, 90.21535, 714.523 ], "id": "pdf-014-de-treaty-row-056", "origin_line_ids": [ "pdf-014-line-112" ], "source_page": 14, "text": "sind.", "words": [ { "bbox": [ 76.579, 701.51, 90.21535, 714.523 ], "id": "pdf-014-line-112-w001", "text": "sind." } ] }, { "bbox": [ 85.088, 714.601, 303.9432, 727.614 ], "id": "pdf-014-de-treaty-row-057", "origin_line_ids": [ "pdf-014-line-114" ], "source_page": 14, "text": "(2) Die Besteuerung einer Betriebsstätte, die ein Untemehmen", "words": [ { "bbox": [ 85.088, 714.601, 91.96058, 727.614 ], "id": "pdf-014-line-114-w001", "text": "(2)" }, { "bbox": [ 97.524, 714.601, 106.36023, 727.614 ], "id": "pdf-014-line-114-w002", "text": "Die" }, { "bbox": [ 111.924, 714.601, 153.32822, 727.614 ], "id": "pdf-014-line-114-w003", "text": "Besteuerung" }, { "bbox": [ 159.706, 714.601, 174.43305, 727.614 ], 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88.776 ], "id": "pdf-015-line-005-w009", "text": "Personen" }, { "bbox": [ 279.49, 75.763, 287.3446, 88.776 ], "id": "pdf-015-line-005-w010", "text": "ge-" } ] }, { "bbox": [ 59.563, 85.581, 77.51626, 98.594 ], "id": "pdf-015-de-treaty-row-003", "origin_line_ids": [ "pdf-015-line-007" ], "source_page": 15, "text": "währt,", "words": [ { "bbox": [ 59.563, 85.581, 77.51626, 98.594 ], "id": "pdf-015-line-007-w001", "text": "währt," } ] }, { "bbox": [ 68.073, 97.982, 287.3455, 112.997 ], "id": "pdf-015-de-treaty-row-004", "origin_line_ids": [ "pdf-015-line-009" ], "source_page": 15, "text": "(3) Sofern nicht Artikel 9, Artikel 11 Absatz 6 oder Artikel 12", "words": [ { "bbox": [ 68.073, 97.982, 74.4738, 112.997 ], "id": "pdf-015-line-009-w001", "text": "(3)" }, { "bbox": [ 80.509, 97.982, 100.1533, 112.997 ], "id": "pdf-015-line-009-w002", "text": "Sofern" }, { "bbox": [ 107.345, 97.982, 121.52675, 112.997 ], "id": "pdf-015-line-009-w003", "text": "nicht" }, { "bbox": [ 127.636, 97.982, 146.536, 112.997 ], "id": "pdf-015-line-009-w004", "text": "Artikel" }, { "bbox": [ 153.163, 97.982, 157.0903, 112.997 ], "id": "pdf-015-line-009-w005", "text": "9," }, { "bbox": [ 163.636, 97.982, 182.536, 112.997 ], "id": "pdf-015-line-009-w006", "text": "Artikel" }, { "bbox": [ 189.818, 97.982, 194.1815, 112.997 ], "id": "pdf-015-line-009-w007", "text": "11" }, { "bbox": [ 200.945, 97.982, 221.7035, 112.997 ], "id": "pdf-015-line-009-w008", "text": "Absatz" }, { "bbox": [ 229.09, 97.982, 231.05365, 112.997 ], "id": "pdf-015-line-009-w009", "text": "6" }, { "bbox": [ 236.945, 97.982, 249.512, 112.997 ], "id": "pdf-015-line-009-w010", "text": "oder" }, { "bbox": [ 255.927, 97.982, 275.39925, 112.997 ], "id": "pdf-015-line-009-w011", "text": "Artikel" }, { "bbox": [ 282.109, 97.982, 287.3455, 112.997 ], "id": "pdf-015-line-009-w012", "text": "12" } ] }, { "bbox": [ 59.564, 106.491, 286.6915, 121.506 ], "id": "pdf-015-de-treaty-row-005", "origin_line_ids": [ "pdf-015-line-011" ], "source_page": 15, "text": "‚Absatz 5 anzuwenden ist, sind Zinsen, Lizenzgebühren und ande-", "words": [ { "bbox": [ 59.564, 106.491, 80.7551, 121.506 ], "id": "pdf-015-line-011-w001", "text": "‚Absatz" }, { "bbox": [ 86.4, 106.491, 88.36365, 121.506 ], "id": "pdf-015-line-011-w002", "text": "5" }, { "bbox": [ 92.291, 106.491, 132.7535, 121.506 ], "id": "pdf-015-line-011-w003", "text": "anzuwenden" }, { "bbox": [ 139.418, 106.491, 146.7488, 121.506 ], "id": "pdf-015-line-011-w004", "text": "ist," }, { "bbox": [ 151.2, 106.491, 162.72, 121.506 ], "id": "pdf-015-line-011-w005", "text": "sind" }, { "bbox": [ 167.564, 106.491, 189.908, 121.506 ], "id": "pdf-015-line-011-w006", "text": "Zinsen," }, { "bbox": [ 196.364, 106.491, 248.9018, 121.506 ], "id": "pdf-015-line-011-w007", "text": "Lizenzgebühren" }, { "bbox": [ 255.273, 106.491, 264.60015, 121.506 ], "id": "pdf-015-line-011-w008", "text": "und" }, { "bbox": [ 270.328, 106.491, 286.6915, 121.506 ], "id": "pdf-015-line-011-w009", "text": "ande-" } ] }, { "bbox": [ 59.564, 116.309, 287.9993, 131.324 ], "id": "pdf-015-de-treaty-row-006", "origin_line_ids": [ "pdf-015-line-013" ], "source_page": 15, "text": "ro Entgelte die ein Untemenmen eines Vertragsstaats an eine im", "words": [ { "bbox": [ 59.564, 116.309, 63.9275, 131.324 ], "id": "pdf-015-line-013-w001", "text": "ro" }, { "bbox": [ 68.728, 116.309, 96.0736, 131.324 ], "id": "pdf-015-line-013-w002", "text": "Entgelte" }, { "bbox": [ 102.764, 116.309, 110.1278, 131.324 ], "id": "pdf-015-line-013-w003", "text": "die" }, { "bbox": [ 115.2, 116.309, 123.05475, 131.324 ], "id": "pdf-015-line-013-w004", "text": "ein" }, { "bbox": [ 128.291, 116.309, 171.7295, 131.324 ], "id": "pdf-015-line-013-w005", "text": "Untemenmen" }, { "bbox": [ 178.691, 116.309, 193.964, 131.324 ], "id": "pdf-015-line-013-w006", "text": "eines" }, { "bbox": [ 199.636, 116.309, 247.8982, 131.324 ], "id": "pdf-015-line-013-w007", "text": "Vertragsstaats" }, { "bbox": [ 253.963, 116.309, 259.1995, 131.324 ], "id": "pdf-015-line-013-w008", "text": "an" }, { "bbox": [ 264.436, 116.309, 276.4798, 131.324 ], "id": "pdf-015-line-013-w009", "text": "eine" }, { "bbox": [ 284.072, 116.309, 287.9993, 131.324 ], "id": "pdf-015-line-013-w010", "text": "im" } ] }, { "bbox": [ 59.563, 125.473, 286.4284, 140.488 ], "id": "pdf-015-de-treaty-row-007", "origin_line_ids": [ "pdf-015-line-015" ], "source_page": 15, "text": "anderen Vertragsstaat ansässige Person zahlt, bei der Ermitlung", "words": [ { "bbox": [ 59.563, 125.473, 84.763, 140.488 ], "id": "pdf-015-line-015-w001", "text": "anderen" }, { "bbox": [ 90.981, 125.473, 134.7468, 140.488 ], "id": "pdf-015-line-015-w002", "text": "Vertragsstaat" }, { "bbox": [ 140.726, 125.473, 172.5374, 140.488 ], "id": "pdf-015-line-015-w003", "text": "ansässige" }, { "bbox": [ 178.69, 125.473, 200.0092, 140.488 ], "id": "pdf-015-line-015-w004", "text": "Person" }, { "bbox": [ 206.181, 125.473, 221.8905, 140.488 ], "id": "pdf-015-line-015-w005", "text": "zahlt," }, { "bbox": [ 227.781, 125.473, 235.1448, 140.488 ], "id": "pdf-015-line-015-w006", "text": "bei" }, { "bbox": [ 240.217, 125.473, 249.0532, 140.488 ], "id": "pdf-015-line-015-w007", "text": "der" }, { "bbox": [ 254.617, 125.473, 286.4284, 140.488 ], "id": "pdf-015-line-015-w008", "text": "Ermitlung" } ] }, { "bbox": [ 59.562, 135.291, 286.6881, 150.306 ], "id": "pdf-015-de-treaty-row-008", "origin_line_ids": [ "pdf-015-line-017" ], "source_page": 15, "text": "der steuerpfichtigen Gewinne dieses Unternehmens unter den", "words": [ { "bbox": [ 59.562, 135.291, 67.90725, 150.306 ], "id": "pdf-015-line-017-w001", "text": "der" }, { "bbox": [ 75.271, 135.291, 129.4822, 150.306 ], "id": "pdf-015-line-017-w002", "text": "steuerpfichtigen" }, { "bbox": [ 136.798, 135.291, 164.2891, 150.306 ], "id": "pdf-015-line-017-w003", "text": "Gewinne" }, { "bbox": [ 172.143, 135.291, 191.2185, 150.306 ], "id": "pdf-015-line-017-w004", "text": "dieses" }, { "bbox": [ 198.979, 135.291, 246.7096, 150.306 ], "id": "pdf-015-line-017-w005", "text": "Unternehmens" }, { "bbox": [ 255.27, 135.291, 270.543, 150.306 ], "id": "pdf-015-line-017-w006", "text": "unter" }, { "bbox": [ 276.87, 135.291, 286.6881, 150.306 ], "id": "pdf-015-line-017-w007", "text": "den" } ] }, { "bbox": [ 59.561, 144.455, 286.361, 159.47 ], "id": "pdf-015-de-treaty-row-009", "origin_line_ids": [ "pdf-015-line-019" ], "source_page": 15, "text": "gleichen Bedingungen wie Zahlungen an eine im ersigenannten", "words": [ { "bbox": [ 59.561, 144.455, 85.7426, 159.47 ], "id": "pdf-015-line-019-w001", "text": "gleichen" }, { "bbox": [ 92.288, 144.455, 134.8877, 159.47 ], "id": "pdf-015-line-019-w002", "text": "Bedingungen" }, { "bbox": [ 142.033, 144.455, 150.88315, 159.47 ], "id": "pdf-015-line-019-w003", "text": "wie" }, { "bbox": [ 157.088, 144.455, 190.66655, 159.47 ], "id": "pdf-015-line-019-w004", "text": "Zahlungen" }, { "bbox": [ 197.67, 144.455, 203.3427, 159.47 ], "id": "pdf-015-line-019-w005", "text": "an" }, { "bbox": [ 210.106, 144.455, 221.626, 159.47 ], "id": "pdf-015-line-019-w006", "text": "eine" }, { "bbox": [ 227.779, 144.455, 233.0155, 159.47 ], "id": "pdf-015-line-019-w007", "text": "im" }, { "bbox": [ 239.561, 144.455, 286.361, 159.47 ], "id": "pdf-015-line-019-w008", "text": "ersigenannten" } ] }, { "bbox": [ 59.561, 154.273, 286.14375, 169.288 ], "id": "pdf-015-de-treaty-row-010", "origin_line_ids": [ "pdf-015-line-021" ], "source_page": 15, "text": "Staat ansässige Person zum Abzug zuzulassen. Dementspre-", "words": [ { "bbox": [ 59.561, 154.273, 74.834, 169.288 ], "id": "pdf-015-line-021-w001", "text": "Staat" }, { "bbox": [ 82.47, 154.273, 114.2814, 169.288 ], "id": "pdf-015-line-021-w002", "text": "ansässige" }, { "bbox": [ 122.397, 154.273, 143.7162, 169.288 ], "id": "pdf-015-line-021-w003", "text": "Person" }, { "bbox": [ 151.852, 154.273, 162.652, 169.288 ], "id": "pdf-015-line-021-w004", "text": "zum" }, { "bbox": [ 170.834, 154.273, 189.37925, 169.288 ], "id": "pdf-015-line-021-w005", "text": "Abzug" }, { "bbox": [ 197.67, 154.273, 234.27525, 169.288 ], "id": "pdf-015-line-021-w006", "text": "zuzulassen." }, { "bbox": [ 244.143, 154.273, 286.14375, 169.288 ], "id": "pdf-015-line-021-w007", "text": "Dementspre-" } ] }, { "bbox": [ 59.561, 164.091, 286.5581, 179.106 ], "id": "pdf-015-de-treaty-row-011", "origin_line_ids": [ "pdf-015-line-023" ], "source_page": 15, "text": "chend sind Schulden, die ein Unternehmen eines Vertragsstaats", "words": [ { "bbox": [ 59.561, 164.091, 77.561, 179.106 ], "id": "pdf-015-line-023-w001", "text": "chend" }, { "bbox": [ 83.779, 164.091, 95.299, 179.106 ], "id": "pdf-015-line-023-w002", "text": "sind" }, { "bbox": [ 101.452, 164.091, 132.67345, 179.106 ], "id": "pdf-015-line-023-w003", "text": "Schulden," }, { "bbox": [ 139.416, 164.091, 142.36125, 179.106 ], "id": "pdf-015-line-023-w004", "text": "die" }, { "bbox": [ 152.507, 164.091, 160.36175, 179.106 ], "id": "pdf-015-line-023-w005", "text": "ein" }, { "bbox": [ 166.252, 164.091, 210.05125, 179.106 ], "id": "pdf-015-line-023-w006", "text": "Unternehmen" }, { "bbox": [ 217.307, 164.091, 232.58, 179.106 ], "id": "pdf-015-line-023-w007", "text": "eines" }, { "bbox": [ 238.907, 164.091, 286.5581, 179.106 ], "id": "pdf-015-line-023-w008", "text": "Vertragsstaats" } ] }, { "bbox": [ 59.562, 173.255, 286.4082, 188.27 ], "id": "pdf-015-de-treaty-row-012", "origin_line_ids": [ "pdf-015-line-025" ], "source_page": 15, "text": "gegenüber einer im anderen Vertragsstaat ansässigen Person", "words": [ { "bbox": [ 59.562, 173.255, 93.72915, 188.27 ], "id": "pdf-015-line-025-w001", "text": "gegenüber" }, { "bbox": [ 101.453, 173.255, 116.18, 188.27 ], "id": "pdf-015-line-025-w002", "text": "einer" }, { "bbox": [ 123.708, 173.255, 128.9625, 188.27 ], "id": "pdf-015-line-025-w003", "text": "im" }, { "bbox": [ 136.144, 173.255, 160.77175, 188.27 ], "id": "pdf-015-line-025-w004", "text": "anderen" }, { "bbox": [ 168.871, 173.255, 212.6329, 188.27 ], "id": "pdf-015-line-025-w005", "text": "Vertragsstaat" }, { "bbox": [ 220.58, 173.255, 256.883, 188.27 ], "id": "pdf-015-line-025-w006", "text": "ansässigen" }, { "bbox": [ 265.089, 173.255, 286.4082, 188.27 ], "id": "pdf-015-line-025-w007", "text": "Person" } ] }, { "bbox": [ 59.562, 183.073, 286.6892, 198.088 ], "id": "pdf-015-de-treaty-row-013", "origin_line_ids": [ "pdf-015-line-027" ], "source_page": 15, "text": "hat, bei der Ermitlung des steuerpflichligen Vermögens dieses", "words": [ { "bbox": [ 59.562, 183.073, 69.5112, 198.088 ], "id": "pdf-015-line-027-w001", "text": "hat," }, { "bbox": [ 76.58, 183.073, 83.9438, 198.088 ], "id": "pdf-015-line-027-w002", "text": "bei" }, { "bbox": [ 90.325, 183.073, 99.1612, 198.088 ], "id": "pdf-015-line-027-w003", "text": "der" }, { "bbox": [ 106.034, 183.073, 137.25545, 198.088 ], "id": "pdf-015-line-027-w004", "text": "Ermitlung" }, { "bbox": [ 144.652, 183.073, 153.97915, 198.088 ], "id": "pdf-015-line-027-w005", "text": "des" }, { "bbox": [ 161.016, 183.073, 216.0348, 198.088 ], "id": "pdf-015-line-027-w006", "text": "steuerpflichligen" }, { "bbox": [ 223.198, 183.073, 259.7263, 198.088 ], "id": "pdf-015-line-027-w007", "text": "Vermögens" }, { "bbox": [ 267.053, 183.073, 286.6892, 198.088 ], "id": "pdf-015-line-027-w008", "text": "dieses" } ] }, { "bbox": [ 59.562, 192.891, 286.3314, 207.906 ], "id": "pdf-015-de-treaty-row-014", "origin_line_ids": [ "pdf-015-line-029" ], "source_page": 15, "text": "Unternehmens unter den gleichen Bedingungen wie Schulden", "words": [ { "bbox": [ 59.562, 192.891, 107.8974, 207.906 ], "id": "pdf-015-line-029-w001", "text": "Unternehmens" }, { "bbox": [ 116.507, 192.891, 131.234, 207.906 ], "id": "pdf-015-line-029-w002", "text": "unter" }, { "bbox": [ 138.107, 192.891, 147.9251, 207.906 ], "id": "pdf-015-line-029-w003", "text": "den" }, { "bbox": [ 155.78, 192.891, 181.3796, 207.906 ], "id": "pdf-015-line-029-w004", "text": "gleichen" }, { "bbox": [ 189.816, 192.891, 232.4157, 207.906 ], "id": "pdf-015-line-029-w005", "text": "Bedingungen" }, { "bbox": [ 240.871, 192.891, 249.7072, 207.906 ], "id": "pdf-015-line-029-w006", "text": "wie" }, { "bbox": [ 257.235, 192.891, 286.3314, 207.906 ], "id": "pdf-015-line-029-w007", "text": "Schulden" } ] }, { "bbox": [ 59.562, 202.055, 286.362, 217.07 ], "id": "pdf-015-de-treaty-row-015", "origin_line_ids": [ "pdf-015-line-031" ], "source_page": 15, "text": "gegenüber einer im erstgenannten Staat ansässigen Person zum", "words": [ { "bbox": [ 59.562, 202.055, 93.72915, 217.07 ], "id": "pdf-015-line-031-w001", "text": "gegenüber" }, { "bbox": [ 100.144, 202.055, 114.871, 217.07 ], "id": "pdf-015-line-031-w002", "text": "einer" }, { "bbox": [ 120.435, 202.055, 125.235, 217.07 ], "id": "pdf-015-line-031-w003", "text": "im" }, { "bbox": [ 130.908, 202.055, 177.7119, 217.07 ], "id": "pdf-015-line-031-w004", "text": "erstgenannten" }, { "bbox": [ 183.926, 202.055, 199.199, 217.07 ], "id": "pdf-015-line-031-w005", "text": "Staat" }, { "bbox": [ 204.871, 202.055, 241.168, 217.07 ], "id": "pdf-015-line-031-w006", "text": "ansässigen" }, { "bbox": [ 248.071, 202.055, 268.8295, 217.07 ], "id": "pdf-015-line-031-w007", "text": "Person" }, { "bbox": [ 275.562, 202.055, 286.362, 217.07 ], "id": "pdf-015-line-031-w008", "text": "zum" } ] }, { "bbox": [ 59.562, 211.873, 122.88885, 226.888 ], "id": "pdf-015-de-treaty-row-016", "origin_line_ids": [ "pdf-015-line-033" ], "source_page": 15, "text": "Abzug zuzulassen.", "words": [ { "bbox": [ 59.562, 211.873, 78.10725, 226.888 ], "id": "pdf-015-line-033-w001", "text": "Abzug" }, { "bbox": [ 85.089, 211.873, 122.88885, 226.888 ], "id": "pdf-015-line-033-w002", "text": "zuzulassen." } ] }, { "bbox": [ 67.416, 223.0, 286.819, 238.015 ], "id": "pdf-015-de-treaty-row-017", "origin_line_ids": [ "pdf-015-line-034" ], "source_page": 15, "text": "(4) Unternehmen eines Vertragsstaats, deren Kapital ganz oder", "words": [ { "bbox": [ 67.416, 223.0, 74.28885, 238.015 ], "id": "pdf-015-line-034-w001", "text": "(4)" }, { "bbox": [ 79.198, 223.0, 122.99725, 238.015 ], "id": "pdf-015-line-034-w002", "text": "Unternehmen" }, { "bbox": [ 129.598, 223.0, 144.871, 238.015 ], "id": "pdf-015-line-034-w003", "text": "eines" }, { "bbox": [ 150.543, 223.0, 199.638, 238.015 ], "id": "pdf-015-line-034-w004", "text": "Vertragsstaats," }, { "bbox": [ 206.179, 223.0, 222.5425, 238.015 ], "id": "pdf-015-line-034-w005", "text": "deren" }, { "bbox": [ 229.088, 223.0, 249.7058, 238.015 ], "id": "pdf-015-line-034-w006", "text": "Kapital" }, { "bbox": [ 255.27, 223.0, 268.3608, 238.015 ], "id": "pdf-015-line-034-w007", "text": "ganz" }, { "bbox": [ 274.252, 223.0, 286.819, 238.015 ], "id": "pdf-015-line-034-w008", "text": "oder" } ] }, { "bbox": [ 59.561, 232.818, 286.7591, 247.833 ], "id": "pdf-015-de-treaty-row-018", "origin_line_ids": [ "pdf-015-line-036" ], "source_page": 15, "text": "telweise unmitelbar oder mittelbar einer im anderen Vertrags-", "words": [ { "bbox": [ 59.561, 232.818, 86.3246, 247.833 ], "id": "pdf-015-line-036-w001", "text": "telweise" }, { "bbox": [ 94.252, 232.818, 129.3595, 247.833 ], "id": "pdf-015-line-036-w002", "text": "unmitelbar" }, { "bbox": [ 136.797, 232.818, 149.364, 247.833 ], "id": "pdf-015-line-036-w003", "text": "oder" }, { "bbox": [ 157.088, 232.818, 184.18655, 247.833 ], "id": "pdf-015-line-036-w004", "text": "mittelbar" }, { "bbox": [ 191.124, 232.818, 205.30575, 247.833 ], "id": "pdf-015-line-036-w005", "text": "einer" }, { "bbox": [ 212.724, 232.818, 217.524, 247.833 ], "id": "pdf-015-line-036-w006", "text": "im" }, { "bbox": [ 224.506, 232.818, 249.706, 247.833 ], "id": "pdf-015-line-036-w007", "text": "anderen" }, { "bbox": [ 257.888, 232.818, 286.7591, 247.833 ], "id": "pdf-015-line-036-w008", "text": "Vertrags-" } ] }, { "bbox": [ 59.561, 241.982, 286.7815, 256.997 ], "id": "pdf-015-de-treaty-row-019", "origin_line_ids": [ "pdf-015-line-038" ], "source_page": 15, "text": "Staat ansässigen Person oder mehreren solchen Personen gehört", "words": [ { "bbox": [ 59.561, 241.982, 73.1975, 256.997 ], "id": "pdf-015-line-038-w001", "text": "Staat" }, { "bbox": [ 78.543, 241.982, 114.84, 256.997 ], "id": "pdf-015-line-038-w002", "text": "ansässigen" }, { "bbox": [ 121.088, 241.982, 141.8537, 256.997 ], "id": "pdf-015-line-038-w003", "text": "Person" }, { "bbox": [ 147.924, 241.982, 161.0148, 256.997 ], "id": "pdf-015-line-038-w004", "text": "oder" }, { "bbox": [ 166.251, 241.982, 195.9234, 256.997 ], "id": "pdf-015-line-038-w005", "text": "mehreren" }, { "bbox": [ 202.251, 241.982, 225.7332, 256.997 ], "id": "pdf-015-line-038-w006", "text": "solchen" }, { "bbox": [ 231.706, 241.982, 261.3784, 256.997 ], "id": "pdf-015-line-038-w007", "text": "Personen" }, { "bbox": [ 267.706, 241.982, 286.7815, 256.997 ], "id": "pdf-015-line-038-w008", "text": "gehört" } ] }, { "bbox": [ 59.561, 251.8, 286.906, 266.815 ], "id": "pdf-015-de-treaty-row-020", "origin_line_ids": [ "pdf-015-line-040" ], "source_page": 15, "text": "oder ihrer Kontrolle unterliegt, dürlen im erstgenannten Staat", "words": [ { "bbox": [ 59.561, 251.8, 71.6048, 266.815 ], "id": "pdf-015-line-040-w001", "text": "oder" }, { "bbox": [ 79.852, 251.8, 92.94325, 266.815 ], "id": "pdf-015-line-040-w002", "text": "ihrer" }, { "bbox": [ 100.143, 251.8, 128.41875, 266.815 ], "id": "pdf-015-line-040-w003", "text": "Kontrolle" }, { "bbox": [ 136.143, 251.8, 167.94345, 266.815 ], "id": "pdf-015-line-040-w004", "text": "unterliegt," }, { "bbox": [ 176.07, 251.8, 194.5839, 266.815 ], "id": "pdf-015-line-040-w005", "text": "dürlen" }, { "bbox": [ 202.906, 251.8, 208.1605, 266.815 ], "id": "pdf-015-line-040-w006", "text": "im" }, { "bbox": [ 215.997, 251.8, 262.797, 266.815 ], "id": "pdf-015-line-040-w007", "text": "erstgenannten" }, { "bbox": [ 271.633, 251.8, 286.906, 266.815 ], "id": "pdf-015-line-040-w008", "text": "Staat" } ] }, { "bbox": [ 59.56, 260.964, 286.6452, 275.979 ], "id": "pdf-015-de-treaty-row-021", "origin_line_ids": [ "pdf-015-line-042" ], "source_page": 15, "text": "keiner Bestouerung oder damit zusammenhängenden Verpfich-", "words": [ { "bbox": [ 59.56, 260.964, 78.0739, 275.979 ], "id": "pdf-015-line-042-w001", "text": "keiner" }, { "bbox": [ 84.433, 260.964, 125.23255, 275.979 ], "id": "pdf-015-line-042-w002", "text": "Bestouerung" }, { "bbox": [ 132.215, 260.964, 145.3058, 275.979 ], "id": "pdf-015-line-042-w003", "text": "oder" }, { "bbox": [ 151.851, 260.964, 167.66925, 275.979 ], "id": "pdf-015-line-042-w004", "text": "damit" }, { "bbox": [ 174.76, 260.964, 248.3224, 275.979 ], "id": "pdf-015-line-042-w005", "text": "zusammenhängenden" }, { "bbox": [ 256.578, 260.964, 286.6452, 275.979 ], "id": "pdf-015-line-042-w006", "text": "Verpfich-" } ] }, { "bbox": [ 58.905, 270.782, 287.34175, 285.797 ], "id": "pdf-015-de-treaty-row-022", "origin_line_ids": [ "pdf-015-line-044" ], "source_page": 15, "text": "tung unterworfen werden, die anders oder belastender ist als die", "words": [ { "bbox": [ 58.905, 270.782, 70.9602, 285.797 ], "id": "pdf-015-line-044-w001", "text": "tung" }, { "bbox": [ 77.887, 270.782, 115.68685, 285.797 ], "id": "pdf-015-line-044-w002", "text": "unterworfen" }, { "bbox": [ 121.742, 270.782, 146.36975, 285.797 ], "id": "pdf-015-line-044-w003", "text": "werden," }, { "bbox": [ 153.16, 270.782, 161.01475, 285.797 ], "id": "pdf-015-line-044-w004", "text": "die" }, { "bbox": [ 166.251, 270.782, 187.0095, 285.797 ], "id": "pdf-015-line-044-w005", "text": "anders" }, { "bbox": [ 193.087, 270.782, 205.654, 285.797 ], "id": "pdf-015-line-044-w006", "text": "oder" }, { "bbox": [ 211.414, 270.782, 249.81445, 285.797 ], "id": "pdf-015-line-044-w007", "text": "belastender" }, { "bbox": [ 256.578, 270.782, 261.978, 285.797 ], "id": "pdf-015-line-044-w008", "text": "ist" }, { "bbox": [ 267.051, 270.782, 274.4148, 285.797 ], "id": "pdf-015-line-044-w009", "text": "als" }, { "bbox": [ 279.487, 270.782, 287.34175, 285.797 ], "id": "pdf-015-line-044-w010", "text": "die" } ] }, { "bbox": [ 59.56, 280.6, 286.536, 295.615 ], "id": "pdf-015-de-treaty-row-023", "origin_line_ids": [ "pdf-015-line-046" ], "source_page": 15, "text": "Besteuerung und die damit zusammenhängenden Verpfichtun-", "words": [ { "bbox": [ 59.56, 280.6, 100.35955, 295.615 ], "id": "pdf-015-line-046-w001", "text": "Besteuerung" }, { "bbox": [ 108.651, 280.6, 117.97815, 295.615 ], "id": "pdf-015-line-046-w002", "text": "und" }, { "bbox": [ 125.669, 280.6, 133.0328, 295.615 ], "id": "pdf-015-line-046-w003", "text": "die" }, { "bbox": [ 139.414, 280.6, 155.7775, 295.615 ], "id": "pdf-015-line-046-w004", "text": "damit" }, { "bbox": [ 162.978, 280.6, 237.1626, 295.615 ], "id": "pdf-015-line-046-w005", "text": "zusammenhängenden" }, { "bbox": [ 245.451, 280.6, 286.536, 295.615 ], "id": "pdf-015-line-046-w006", "text": "Verpfichtun-" } ] }, { "bbox": [ 59.56, 290.418, 286.3173, 305.433 ], "id": "pdf-015-de-treaty-row-024", "origin_line_ids": [ "pdf-015-line-048" ], "source_page": 15, "text": "gen, denen andere ähnliche Untemehmen des erstgenannten", "words": [ { "bbox": [ 59.56, 290.418, 69.5092, 305.433 ], "id": "pdf-015-line-048-w001", "text": "gen," }, { "bbox": [ 79.196, 290.418, 97.196, 305.433 ], "id": "pdf-015-line-048-w002", "text": "denen" }, { "bbox": [ 106.032, 290.418, 126.7905, 305.433 ], "id": "pdf-015-line-048-w003", "text": "andere" }, { "bbox": [ 134.832, 290.418, 161.0136, 305.433 ], "id": "pdf-015-line-048-w004", "text": "ähnliche" }, { "bbox": [ 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], "id": "pdf-015-line-084-w006", "text": "in" }, { "bbox": [ 155.125, 497.6, 163.96138, 511.614 ], "id": "pdf-015-line-084-w007", "text": "der" }, { "bbox": [ 170.18, 497.6, 184.9073, 511.614 ], "id": "pdf-015-line-084-w008", "text": "Lage," }, { "bbox": [ 193.744, 497.6, 205.26376, 511.614 ], "id": "pdf-015-line-084-w009", "text": "eine" }, { "bbox": [ 212.071, 497.6, 257.04684, 511.614 ], "id": "pdf-015-line-084-w010", "text": "befriedigende" }, { "bbox": [ 264.435, 497.6, 286.31532, 511.614 ], "id": "pdf-015-line-084-w011", "text": "Lösung" } ] }, { "bbox": [ 58.908, 507.418, 286.04184, 521.432 ], "id": "pdf-015-de-treaty-row-043", "origin_line_ids": [ "pdf-015-line-086" ], "source_page": 15, "text": "herbeizuführen, so wird sie sich bemühen, den Fall durch Verstán-", "words": [ { "bbox": [ 58.908, 507.418, 110.4567, 521.432 ], "id": "pdf-015-line-086-w001", "text": "herbeizuführen," }, { "bbox": [ 116.508, 507.418, 121.74428, 521.432 ], "id": "pdf-015-line-086-w002", "text": "so" }, { "bbox": [ 126.326, 507.418, 137.84576, 521.432 ], "id": "pdf-015-line-086-w003", "text": "wird" }, { "bbox": [ 143.344, 507.418, 150.70744, 521.432 ], "id": "pdf-015-line-086-w004", "text": "sie" }, { "bbox": [ 155.126, 507.418, 166.12216, 521.432 ], "id": "pdf-015-line-086-w005", "text": "sich" }, { "bbox": [ 171.49, 507.418, 199.9996, 521.432 ], "id": "pdf-015-line-086-w006", "text": "bemühen," }, { "bbox": [ 208.145, 507.418, 217.96334, 521.432 ], "id": "pdf-015-line-086-w007", "text": "den" }, { "bbox": [ 223.854, 507.418, 233.27936, 521.432 ], "id": "pdf-015-line-086-w008", "text": "Fall" }, { "bbox": [ 238.254, 507.418, 254.6179, 521.432 ], "id": "pdf-015-line-086-w009", "text": "durch" }, { "bbox": [ 259.854, 507.418, 286.04184, 521.432 ], "id": "pdf-015-line-086-w010", "text": "Verstán-" } ] }, { "bbox": [ 58.909, 517.236, 286.519, 531.25 ], "id": "pdf-015-de-treaty-row-044", "origin_line_ids": [ "pdf-015-line-088" ], "source_page": 15, "text": "digung mit der zuständigen Behörde des anderen Vertragsstaats", "words": [ { "bbox": [ 58.909, 517.236, 79.1068, 531.25 ], "id": "pdf-015-line-088-w001", "text": "digung" }, { "bbox": [ 85.745, 517.236, 93.59942, 531.25 ], "id": "pdf-015-line-088-w002", "text": "mit" }, { "bbox": [ 98.836, 517.236, 107.1814, 531.25 ], "id": "pdf-015-line-088-w003", "text": "der" }, { "bbox": [ 113.236, 517.236, 152.24112, 531.25 ], "id": "pdf-015-line-088-w004", "text": "zuständigen" }, { "bbox": [ 159.054, 517.236, 184.82702, 531.25 ], "id": "pdf-015-line-088-w005", "text": "Behörde" }, { "bbox": [ 191.127, 517.236, 200.45436, 531.25 ], "id": "pdf-015-line-088-w006", "text": "des" }, { "bbox": [ 206.836, 517.236, 232.03572, 531.25 ], "id": "pdf-015-line-088-w007", "text": "anderen" }, { "bbox": [ 238.254, 517.236, 286.519, 531.25 ], "id": "pdf-015-line-088-w008", "text": "Vertragsstaats" } ] }, { "bbox": [ 58.909, 526.4, 286.175, 540.414 ], "id": "pdf-015-de-treaty-row-045", "origin_line_ids": [ "pdf-015-line-090" ], "source_page": 15, "text": "so zu regeln, daß eine dem Abkommen nicht entsprechende", "words": [ { "bbox": [ 58.909, 526.4, 64.14528, 540.414 ], "id": "pdf-015-line-090-w001", "text": "so" }, { "bbox": [ 71.345, 526.4, 76.58128, 540.414 ], "id": "pdf-015-line-090-w002", "text": "zu" }, { "bbox": [ 84.436, 526.4, 105.62654, 540.414 ], "id": "pdf-015-line-090-w003", "text": "regeln," }, { "bbox": [ 113.236, 526.4, 123.5449, 540.414 ], "id": "pdf-015-line-090-w004", "text": "daß" }, { "bbox": [ 131.563, 526.4, 143.60636, 540.414 ], "id": "pdf-015-line-090-w005", "text": "eine" }, { "bbox": [ 151.199, 526.4, 162.48986, 540.414 ], "id": "pdf-015-line-090-w006", "text": "dem" }, { "bbox": [ 171.49, 526.4, 206.39928, 540.414 ], "id": "pdf-015-line-090-w007", "text": "Abkommen" }, { "bbox": [ 215.999, 526.4, 229.6357, 540.414 ], "id": "pdf-015-line-090-w008", "text": "nicht" }, { "bbox": [ 236.944, 526.4, 286.175, 540.414 ], "id": "pdf-015-line-090-w009", "text": "entsprechende" } ] }, { "bbox": [ 58.908, 535.564, 287.99892, 549.578 ], "id": "pdf-015-de-treaty-row-046", "origin_line_ids": [ "pdf-015-line-092" ], "source_page": 15, "text": "Besteuerung vermieden wird. Die Verständigungsregelung ist", "words": [ { "bbox": [ 58.908, 535.564, 99.70876, 549.578 ], "id": "pdf-015-line-092-w001", "text": "Besteuerung" }, { "bbox": [ 109.308, 535.564, 142.29732, 549.578 ], "id": "pdf-015-line-092-w002", "text": "vermieden" }, { "bbox": [ 151.853, 535.564, 163.8531, 549.578 ], "id": "pdf-015-line-092-w003", "text": "wird." }, { "bbox": [ 174.108, 535.564, 182.4534, 549.578 ], "id": "pdf-015-line-092-w004", "text": "Die" }, { "bbox": [ 190.472, 535.564, 273.11764, 549.578 ], "id": "pdf-015-line-092-w005", "text": "Verständigungsregelung" }, { "bbox": [ 282.108, 535.564, 287.99892, 549.578 ], "id": "pdf-015-line-092-w006", "text": "ist" } ] }, { "bbox": [ 58.908, 545.382, 286.10664, 559.396 ], "id": "pdf-015-de-treaty-row-047", "origin_line_ids": [ "pdf-015-line-094" ], "source_page": 15, "text": "ungeachtet der Fristen des innerstaatlichen Rechts der Vertrags-", "words": [ { "bbox": [ 58.908, 545.382, 94.6108, 559.396 ], "id": "pdf-015-line-094-w001", "text": "ungeachtet" }, { "bbox": [ 100.799, 545.382, 109.63538, 559.396 ], "id": "pdf-015-line-094-w002", "text": "der" }, { "bbox": [ 115.199, 545.382, 135.81722, 559.396 ], "id": "pdf-015-line-094-w003", "text": "Fristen" }, { "bbox": [ 142.035, 545.382, 151.37538, 559.396 ], "id": "pdf-015-line-094-w004", "text": "des" }, { "bbox": [ 157.744, 545.382, 209.49248, 559.396 ], "id": "pdf-015-line-094-w005", "text": "innerstaatlichen" }, { "bbox": [ 215.999, 545.382, 236.75708, 559.396 ], "id": "pdf-015-line-094-w006", "text": "Rechts" }, { "bbox": [ 242.835, 545.382, 251.67138, 559.396 ], "id": "pdf-015-line-094-w007", "text": "der" }, { "bbox": [ 257.235, 545.382, 286.10664, 559.396 ], "id": "pdf-015-line-094-w008", "text": "Vertrags-" } ] }, { "bbox": [ 58.908, 554.546, 134.748, 568.56 ], "id": "pdf-015-de-treaty-row-048", "origin_line_ids": [ "pdf-015-line-096" ], "source_page": 15, "text": "staaten durchzuführen.", "words": [ { "bbox": [ 58.908, 554.546, 81.24416, 568.56 ], "id": "pdf-015-line-096-w001", "text": "staaten" }, { "bbox": [ 87.708, 554.546, 134.748, 568.56 ], "id": "pdf-015-line-096-w002", "text": "durchzuführen." } ] }, { "bbox": [ 66.764, 569.291, 286.55944, 582.304 ], "id": "pdf-015-de-treaty-row-049", "origin_line_ids": [ "pdf-015-line-097" ], "source_page": 15, "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden sich", "words": [ { "bbox": [ 66.764, 569.291, 73.63658, 582.304 ], "id": "pdf-015-line-097-w001", "text": "(3)" }, { "bbox": [ 79.2, 569.291, 87.54561, 582.304 ], "id": "pdf-015-line-097-w002", "text": "Die" }, { "bbox": [ 92.945, 569.291, 131.94539, 582.304 ], "id": "pdf-015-line-097-w003", "text": "zuständigen" }, { "bbox": [ 138.763, 569.291, 169.01764, 582.304 ], "id": "pdf-015-line-097-w004", "text": "Behörden" }, { "bbox": [ 175.418, 569.291, 183.76361, 582.304 ], "id": "pdf-015-line-097-w005", "text": "der" }, { "bbox": [ 189.163, 569.291, 241.3255, 582.304 ], "id": "pdf-015-line-097-w006", "text": "Vertragsstaaten" }, { "bbox": [ 247.418, 569.291, 269.29856, 582.304 ], "id": "pdf-015-line-097-w007", "text": "werden" }, { "bbox": [ 275.563, 569.291, 286.55944, 582.304 ], "id": "pdf-015-line-097-w008", "text": "sich" } ] }, { "bbox": [ 58.908, 579.109, 285.58368, 592.122 ], "id": "pdf-015-de-treaty-row-050", "origin_line_ids": [ "pdf-015-line-099" ], "source_page": 15, "text": "bemühen, Schwierigkeiten oder Zweifel, die bei der Auslegung", "words": [ { "bbox": [ 58.908, 579.109, 89.744, 592.122 ], "id": "pdf-015-line-099-w001", "text": "bemühen," }, { "bbox": [ 98.181, 579.109, 149.72925, 592.122 ], "id": "pdf-015-line-099-w002", "text": "Schwierigkeiten" }, { "bbox": [ 157.745, 579.109, 170.31236, 592.122 ], "id": "pdf-015-line-099-w003", "text": "oder" }, { "bbox": [ 177.381, 579.109, 201.23548, 592.122 ], "id": "pdf-015-line-099-w004", "text": "Zweifel," }, { "bbox": [ 208.145, 579.109, 215.9996, 592.122 ], "id": "pdf-015-line-099-w005", "text": "die" }, { "bbox": [ 222.545, 579.109, 229.90859, 592.122 ], "id": "pdf-015-line-099-w006", "text": "bei" }, { "bbox": [ 236.945, 579.109, 245.29061, 592.122 ], "id": "pdf-015-line-099-w007", "text": "der" }, { "bbox": [ 252.0, 579.109, 285.58368, 592.122 ], "id": "pdf-015-line-099-w008", "text": "Auslegung" } ] }, { "bbox": [ 58.255, 588.273, 285.66626, 601.286 ], "id": "pdf-015-de-treaty-row-051", "origin_line_ids": [ "pdf-015-line-101" ], "source_page": 15, "text": "oder Anwendung des Abkommens entstehen, in gegenseitigem", "words": [ { "bbox": [ 58.255, 588.273, 71.346, 601.286 ], "id": "pdf-015-line-101-w001", "text": "oder" }, { "bbox": [ 77.891, 588.273, 115.59308, 601.286 ], "id": "pdf-015-line-101-w002", "text": "Anwendung" }, { "bbox": [ 123.709, 588.273, 133.03624, 601.286 ], "id": "pdf-015-line-101-w003", "text": "des" }, { "bbox": [ 140.073, 588.273, 179.54178, 601.286 ], "id": "pdf-015-line-101-w004", "text": "Abkommens" }, { "bbox": [ 187.855, 588.273, 219.3917, 601.286 ], "id": "pdf-015-line-101-w005", "text": "entstehen," }, { "bbox": [ 230.4, 588.273, 233.0182, 601.286 ], "id": "pdf-015-line-101-w006", "text": "in" }, { "bbox": [ 238.255, 588.273, 285.66626, 601.286 ], "id": "pdf-015-line-101-w007", "text": "gegenseitigem" } ] }, { "bbox": [ 58.91, 598.091, 286.56144, 611.104 ], "id": "pdf-015-de-treaty-row-052", "origin_line_ids": [ "pdf-015-line-103" ], "source_page": 15, "text": "Einvernehmen zu beseitigen. Sie können auch gemeinsam dar-", "words": [ { "bbox": [ 58.91, 598.091, 106.0376, 611.104 ], "id": "pdf-015-line-103-w001", "text": "Einvernehmen" }, { "bbox": [ 113.237, 598.091, 118.4734, 611.104 ], "id": "pdf-015-line-103-w002", "text": "zu" }, { "bbox": [ 125.019, 598.091, 159.81948, 611.104 ], "id": "pdf-015-line-103-w003", "text": "beseitigen." }, { "bbox": [ 166.91, 598.091, 175.25561, 611.104 ], "id": "pdf-015-line-103-w004", "text": "Sie" }, { "bbox": [ 181.965, 598.091, 203.28474, 611.104 ], "id": "pdf-015-line-103-w005", "text": "können" }, { "bbox": [ 210.765, 598.091, 224.37964, 611.104 ], "id": "pdf-015-line-103-w006", "text": "auch" }, { "bbox": [ 231.056, 598.091, 267.57989, 611.104 ], "id": "pdf-015-line-103-w007", "text": "gemeinsam" }, { "bbox": [ 275.565, 598.091, 286.56144, 611.104 ], "id": "pdf-015-line-103-w008", "text": "dar-" } ] }, { "bbox": [ 58.91, 607.255, 285.64532, 620.268 ], "id": "pdf-015-de-treaty-row-053", "origin_line_ids": [ "pdf-015-line-105" ], "source_page": 15, "text": "über beraten, wie eine Doppelbesteuerung in Fällen vermieden", "words": [ { "bbox": [ 58.91, 607.255, 71.47736, 620.268 ], "id": "pdf-015-line-105-w001", "text": "über" }, { "bbox": [ 77.892, 607.255, 103.4916, 620.268 ], "id": "pdf-015-line-105-w002", "text": "beraten," }, { "bbox": [ 110.619, 607.255, 119.45523, 620.268 ], "id": "pdf-015-line-105-w003", "text": "wie" }, { "bbox": [ 126.328, 607.255, 137.84808, 620.268 ], "id": "pdf-015-line-105-w004", "text": "eine" }, { "bbox": [ 145.31, 607.255, 210.21991, 620.268 ], "id": "pdf-015-line-105-w005", "text": "Doppelbesteuerung" }, { "bbox": [ 217.965, 607.255, 221.45602, 620.268 ], "id": "pdf-015-line-105-w006", "text": "in" }, { "bbox": [ 227.783, 607.255, 245.74484, 620.268 ], "id": "pdf-015-line-105-w007", "text": "Fällen" }, { "bbox": [ 252.656, 607.255, 285.64532, 620.268 ], "id": "pdf-015-line-105-w008", "text": "vermieden" } ] }, { "bbox": [ 58.911, 617.073, 246.3293, 630.086 ], "id": "pdf-015-de-treaty-row-054", "origin_line_ids": [ "pdf-015-line-107" ], "source_page": 15, "text": "werden kann, die im Abkommen nicht behandelt sind.", "words": [ { "bbox": [ 58.911, 617.073, 80.79156, 630.086 ], "id": "pdf-015-line-107-w001", "text": "werden" }, { "bbox": [ 87.711, 617.073, 103.5294, 630.086 ], "id": "pdf-015-line-107-w002", "text": "kann," }, { "bbox": [ 109.966, 617.073, 117.32959, 630.086 ], "id": "pdf-015-line-107-w003", "text": "die" }, { "bbox": [ 123.711, 617.073, 128.9474, 630.086 ], "id": "pdf-015-line-107-w004", "text": "im" }, { "bbox": [ 134.184, 617.073, 169.67504, 630.086 ], "id": "pdf-015-line-107-w005", "text": "Abkommen" }, { "bbox": [ 177.384, 617.073, 191.02035, 630.086 ], "id": "pdf-015-line-107-w006", "text": "nicht" }, { "bbox": [ 197.02, 617.073, 228.24145, 630.086 ], "id": "pdf-015-line-107-w007", "text": "behandelt" }, { "bbox": [ 234.329, 617.073, 246.3293, 630.086 ], "id": "pdf-015-line-107-w008", "text": "sind." } ] }, { "bbox": [ 67.42, 629.509, 286.22538, 642.522 ], "id": "pdf-015-de-treaty-row-055", "origin_line_ids": [ "pdf-015-line-109" ], "source_page": 15, "text": "(4) Die zuständigen Behörden der Vertragsstaaten können", "words": [ { "bbox": [ 67.42, 629.509, 74.29258, 642.522 ], "id": "pdf-015-line-109-w001", "text": "(4)" }, { "bbox": [ 82.475, 629.509, 85.91129, 642.522 ], "id": "pdf-015-line-109-w002", "text": "Die" }, { "bbox": [ 98.839, 629.509, 137.83939, 642.522 ], "id": "pdf-015-line-109-w003", "text": "zuständigen" }, { "bbox": [ 147.275, 629.509, 176.94724, 642.522 ], "id": "pdf-015-line-109-w004", "text": "Behörden" }, { "bbox": [ 185.893, 629.509, 194.72923, 642.522 ], "id": "pdf-015-line-109-w005", "text": "der" }, { "bbox": [ 202.911, 629.509, 255.0735, 642.522 ], "id": "pdf-015-line-109-w006", "text": "Vertragsstaaten" }, { "bbox": [ 263.784, 629.509, 286.22538, 642.522 ], "id": "pdf-015-line-109-w007", "text": "können" } ] }, { "bbox": [ 59.566, 638.673, 287.3476, 651.686 ], "id": "pdf-015-de-treaty-row-056", "origin_line_ids": [ "pdf-015-line-111" ], "source_page": 15, "text": "in gegenseitigem Einvernehmen festlegen, in weicher Form die", "words": [ { "bbox": [ 59.566, 638.673, 63.05702, 651.686 ], "id": "pdf-015-line-111-w001", "text": "in" }, { "bbox": [ 68.73, 638.673, 116.74628, 651.686 ], "id": "pdf-015-line-111-w002", "text": "gegenseitigem" }, { "bbox": [ 124.366, 638.673, 170.893, 651.686 ], "id": "pdf-015-line-111-w003", "text": "Einvernehmen" }, { "bbox": [ 178.693, 638.673, 209.6356, 651.686 ], "id": "pdf-015-line-111-w004", "text": "festlegen," }, { "bbox": [ 217.311, 638.673, 220.80202, 651.686 ], "id": "pdf-015-line-111-w005", "text": "in" }, { "bbox": [ 226.475, 638.673, 250.52994, 651.686 ], "id": "pdf-015-line-111-w006", "text": "weicher" }, { "bbox": [ 257.893, 638.673, 272.03128, 651.686 ], "id": "pdf-015-line-111-w007", "text": "Form" }, { "bbox": [ 279.493, 638.673, 287.3476, 651.686 ], "id": "pdf-015-line-111-w008", "text": "die" } ] }, { 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Die Bestimmungen sind anzuwenden", "words": [ { "bbox": [ 70.036, 619.655, 87.4285, 634.67 ], "id": "pdf-016-line-094-w001", "text": "{roten" }, { "bbox": [ 93.6, 619.655, 109.8702, 634.67 ], "id": "pdf-016-line-094-w002", "text": "erfült" }, { "bbox": [ 115.2, 619.655, 128.8365, 634.67 ], "id": "pdf-016-line-094-w003", "text": "sind." }, { "bbox": [ 134.836, 619.655, 143.6722, 634.67 ], "id": "pdf-016-line-094-w004", "text": "Die" }, { "bbox": [ 149.891, 619.655, 198.23, 634.67 ], "id": "pdf-016-line-094-w005", "text": "Bestimmungen" }, { "bbox": [ 205.527, 619.655, 217.047, 634.67 ], "id": "pdf-016-line-094-w006", "text": "sind" }, { "bbox": [ 222.545, 619.655, 263.603, 634.67 ], "id": "pdf-016-line-094-w007", "text": "anzuwenden" } ] }, { "bbox": [ 70.036, 641.6, 296.9459, 655.614 ], "id": "pdf-016-de-treaty-row-047", "origin_line_ids": [ "pdf-016-line-097" ], "source_page": 16, "text": "a) bei den im Abzugsweg erhobenen Steuern von Dividenden,", "words": [ { "bbox": [ 70.036, 641.6, 74.39952, 655.614 ], "id": "pdf-016-line-097-w001", "text": "a)" }, { "bbox": [ 82.472, 641.6, 90.32642, 655.614 ], "id": "pdf-016-line-097-w002", "text": "bei" }, { "bbox": [ 96.872, 641.6, 106.69034, 655.614 ], "id": "pdf-016-line-097-w003", "text": "den" }, { "bbox": [ 113.236, 641.6, 118.47228, 655.614 ], "id": "pdf-016-line-097-w004", "text": "im" }, { "bbox": [ 125.018, 641.6, 161.54162, 655.614 ], "id": "pdf-016-line-097-w005", "text": "Abzugsweg" }, { "bbox": [ 169.527, 641.6, 203.69946, 655.614 ], "id": "pdf-016-line-097-w006", "text": "erhobenen" }, { "bbox": [ 211.418, 641.6, 235.4721, 655.614 ], "id": "pdf-016-line-097-w007", "text": "Steuern" }, { "bbox": [ 242.182, 641.6, 252.00034, 655.614 ], "id": "pdf-016-line-097-w008", "text": "von" }, { "bbox": [ 258.546, 641.6, 296.9459, 655.614 ], "id": "pdf-016-line-097-w009", "text": "Dividenden," } ] }, { "bbox": [ 82.473, 651.418, 297.03372, 665.432 ], "id": "pdf-016-de-treaty-row-048", "origin_line_ids": [ "pdf-016-line-098" ], "source_page": 16, "text": "Zinsen und Lizenzgebühren auf die Beträge, die am oder nach", "words": [ { "bbox": [ 82.473, 651.418, 103.23108, 665.432 ], "id": "pdf-016-line-098-w001", "text": "Zinsen" }, { "bbox": [ 108.655, 651.418, 118.47334, 665.432 ], "id": "pdf-016-line-098-w002", "text": "und" }, { "bbox": [ 123.71, 651.418, 176.25172, 665.432 ], "id": "pdf-016-line-098-w003", "text": "Lizenzgebühren" }, { "bbox": [ 182.619, 651.418, 189.98244, 665.432 ], "id": "pdf-016-line-098-w004", "text": "auf" }, { "bbox": [ 195.055, 651.418, 202.41844, 665.432 ], "id": "pdf-016-line-098-w005", "text": "die" }, { "bbox": [ 208.146, 651.418, 232.58216, 665.432 ], "id": "pdf-016-line-098-w006", "text": "Beträge," }, { "bbox": [ 240.219, 651.418, 248.07342, 665.432 ], "id": "pdf-016-line-098-w007", "text": "die" }, { "bbox": [ 252.655, 651.418, 260.07332, 665.432 ], "id": "pdf-016-line-098-w008", "text": "am" }, { "bbox": [ 265.746, 651.418, 278.32416, 665.432 ], "id": "pdf-016-line-098-w009", "text": "oder" }, { "bbox": [ 283.419, 651.418, 297.03372, 665.432 ], "id": "pdf-016-line-098-w010", "text": "nach" } ] }, { "bbox": [ 82.474, 661.236, 297.32836, 675.25 ], "id": "pdf-016-de-treaty-row-049", "origin_line_ids": [ "pdf-016-line-100" ], "source_page": 16, "text": "dem 1. 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Juni eines jeden", "words": [ { "bbox": [ 68.727, 758.763, 83.91252, 772.777 ], "id": "pdf-016-line-116-w001", "text": "kann" }, { "bbox": [ 92.291, 758.763, 108.6549, 772.777 ], "id": "pdf-016-line-116-w002", "text": "jeder" }, { "bbox": [ 115.855, 758.763, 124.2004, 772.777 ], "id": "pdf-016-line-116-w003", "text": "der" }, { "bbox": [ 131.564, 758.763, 184.337, 772.777 ], "id": "pdf-016-line-116-w004", "text": "Vertragsstaaten" }, { "bbox": [ 190.473, 758.763, 198.8184, 772.777 ], "id": "pdf-016-line-116-w005", "text": "bis" }, { "bbox": [ 206.182, 758.763, 216.00034, 772.777 ], "id": "pdf-016-line-116-w006", "text": "zum" }, { "bbox": [ 223.2, 758.763, 232.52736, 772.777 ], "id": "pdf-016-line-116-w007", "text": "30." }, { "bbox": [ 240.873, 758.763, 252.91636, 772.777 ], "id": "pdf-016-line-116-w008", "text": "Juni" }, { "bbox": [ 259.855, 758.763, 274.5921, 772.777 ], "id": "pdf-016-line-116-w009", "text": "eines" }, { "bbox": [ 282.11, 758.763, 301.2088, 772.777 ], "id": "pdf-016-line-116-w010", "text": "jeden" } ] }, { "bbox": [ 57.6, 65.291, 285.96396, 78.304 ], "id": "pdf-017-de-treaty-row-001", "origin_line_ids": [ "pdf-017-line-004" ], "source_page": 17, "text": "Kalenderjahrs nach Ablauf von fünf Jahren, vom Tag des Inkraft-", "words": [ { "bbox": [ 57.6, 65.291, 103.18437, 78.304 ], "id": "pdf-017-line-004-w001", "text": "Kalenderjahrs" }, { "bbox": [ 109.309, 65.291, 122.92364, 78.304 ], "id": "pdf-017-line-004-w002", "text": "nach" }, { "bbox": [ 128.945, 65.291, 148.5815, 78.304 ], "id": "pdf-017-line-004-w003", "text": "Ablauf" }, { "bbox": [ 154.472, 65.291, 163.30823, 78.304 ], "id": "pdf-017-line-004-w004", "text": "von" }, { "bbox": [ 169.527, 65.291, 179.9998, 78.304 ], "id": "pdf-017-line-004-w005", "text": "fünf" }, { "bbox": [ 185.236, 65.291, 208.14525, 78.304 ], "id": "pdf-017-line-004-w006", "text": "Jahren," }, { "bbox": [ 214.691, 65.291, 225.49088, 78.304 ], "id": "pdf-017-line-004-w007", "text": "vom" }, { "bbox": [ 232.364, 65.291, 242.18225, 78.304 ], "id": "pdf-017-line-004-w008", "text": "Tag" }, { "bbox": [ 248.728, 65.291, 258.06811, 78.304 ], "id": "pdf-017-line-004-w009", "text": "des" }, { "bbox": [ 264.437, 65.291, 285.96396, 78.304 ], "id": "pdf-017-line-004-w010", "text": "Inkraft-" } ] }, { "bbox": [ 57.601, 74.455, 284.40072, 87.468 ], "id": "pdf-017-de-treaty-row-002", "origin_line_ids": [ "pdf-017-line-006" ], "source_page": 17, "text": "tretens an gerechnet, das Abkommen gegenüber dem anderen", "words": [ { "bbox": [ 57.601, 74.455, 78.79945, 87.468 ], "id": "pdf-017-line-006-w001", "text": "tretens" }, { "bbox": [ 85.092, 74.455, 90.76468, 87.468 ], "id": "pdf-017-line-006-w002", "text": "an" }, { "bbox": [ 97.528, 74.455, 130.8509, 87.468 ], "id": "pdf-017-line-006-w003", "text": "gerechnet," }, { "bbox": [ 138.11, 74.455, 147.92825, 87.468 ], "id": "pdf-017-line-006-w004", "text": "das" }, { "bbox": [ 154.474, 74.455, 190.5464, 87.468 ], "id": "pdf-017-line-006-w005", "text": "Abkommen" }, { "bbox": [ 198.983, 74.455, 233.15051, 87.468 ], "id": "pdf-017-line-006-w006", "text": "gegenüber" }, { "bbox": [ 240.219, 74.455, 251.50989, 87.468 ], "id": "pdf-017-line-006-w007", "text": "dem" }, { "bbox": [ 259.201, 74.455, 284.40072, 87.468 ], "id": "pdf-017-line-006-w008", "text": "anderen" } ] }, { "bbox": [ 57.601, 84.273, 286.25602, 97.286 ], "id": "pdf-017-de-treaty-row-003", "origin_line_ids": [ "pdf-017-line-008" ], "source_page": 17, "text": "Vertragsstaat auf diplomatischem Weg schriflich kündigen; in", "words": [ { "bbox": [ 57.601, 84.273, 101.36186, 97.286 ], "id": "pdf-017-line-008-w001", "text": "Vertragsstaat" }, { "bbox": [ 109.31, 84.273, 117.65561, 97.286 ], "id": "pdf-017-line-008-w002", "text": "auf" }, { "bbox": [ 125.019, 84.273, 176.33572, 97.286 ], "id": "pdf-017-line-008-w003", "text": "diplomatischem" }, { "bbox": [ 184.583, 84.273, 196.86566, 97.286 ], "id": "pdf-017-line-008-w004", "text": "Weg" }, { "bbox": [ 205.528, 84.273, 235.2798, 97.286 ], "id": "pdf-017-line-008-w005", "text": "schriflich" }, { "bbox": [ 243.492, 84.273, 274.12494, 97.286 ], "id": "pdf-017-line-008-w006", "text": "kündigen;" }, { "bbox": [ 282.765, 84.273, 286.25602, 97.286 ], "id": "pdf-017-line-008-w007", "text": "in" } ] }, { "bbox": [ 57.601, 94.091, 251.8219, 107.104 ], "id": "pdf-017-de-treaty-row-004", "origin_line_ids": [ "pdf-017-line-010" ], "source_page": 17, "text": "diesem Fall ist das Abkommen nicht mehr anzuwenden", "words": [ { "bbox": [ 57.601, 94.091, 78.92074, 107.104 ], "id": "pdf-017-line-010-w001", "text": "diesem" }, { "bbox": [ 85.746, 94.091, 95.69516, 107.104 ], "id": "pdf-017-line-010-w002", "text": "Fall" }, { "bbox": [ 101.455, 94.091, 107.34595, 107.104 ], "id": "pdf-017-line-010-w003", "text": "ist" }, { "bbox": [ 111.928, 94.091, 121.25524, 107.104 ], "id": "pdf-017-line-010-w004", "text": "das" }, { "bbox": [ 127.637, 94.091, 163.12804, 107.104 ], "id": "pdf-017-line-010-w005", "text": "Abkommen" }, { "bbox": [ 170.837, 94.091, 184.47335, 107.104 ], "id": "pdf-017-line-010-w006", "text": "nicht" }, { "bbox": [ 189.819, 94.091, 204.48092, 107.104 ], "id": "pdf-017-line-010-w007", "text": "mehr" }, { "bbox": [ 210.764, 94.091, 251.8219, 107.104 ], "id": "pdf-017-line-010-w008", "text": "anzuwenden" } ] }, { "bbox": [ 56.946, 108.491, 284.52938, 121.504 ], "id": "pdf-017-de-treaty-row-005", "origin_line_ids": [ "pdf-017-line-012" ], "source_page": 17, "text": "a) bei den im Abzugsweg erhobenen Steuern von Dividenden,", "words": [ { "bbox": [ 56.946, 108.491, 61.33142, 121.504 ], "id": "pdf-017-line-012-w001", "text": "a)" }, { "bbox": [ 70.037, 108.491, 77.8916, 121.504 ], "id": "pdf-017-line-012-w002", "text": "bei" }, { "bbox": [ 84.437, 108.491, 93.76424, 121.504 ], "id": "pdf-017-line-012-w003", "text": "den" }, { "bbox": [ 100.801, 108.491, 106.0374, 121.504 ], "id": "pdf-017-line-012-w004", "text": "im" }, { "bbox": [ 112.583, 108.491, 149.70008, 121.504 ], "id": "pdf-017-line-012-w005", "text": "Abzugsweg" }, { "bbox": [ 157.092, 108.491, 191.25951, 121.504 ], "id": "pdf-017-line-012-w006", "text": "erhobenen" }, { "bbox": [ 198.983, 108.491, 223.03794, 121.504 ], "id": "pdf-017-line-012-w007", "text": "Steuern" }, { "bbox": [ 229.747, 108.491, 239.07424, 121.504 ], "id": "pdf-017-line-012-w008", "text": "von" }, { "bbox": [ 246.111, 108.491, 284.52938, 121.504 ], "id": "pdf-017-line-012-w009", "text": "Dividenden," } ] }, { "bbox": [ 70.038, 117.0, 284.59864, 130.013 ], "id": "pdf-017-de-treaty-row-006", "origin_line_ids": [ "pdf-017-line-014" ], "source_page": 17, "text": "Zinsen und Lizenzgebühren auf die Beträge, die am oder nach", "words": [ { "bbox": [ 70.038, 117.0, 90.23532, 130.013 ], "id": "pdf-017-line-014-w001", "text": "Zinsen" }, { "bbox": [ 96.22, 117.0, 105.54724, 130.013 ], "id": "pdf-017-line-014-w002", "text": "und" }, { "bbox": [ 111.275, 117.0, 163.81294, 130.013 ], "id": "pdf-017-line-014-w003", "text": "Lizenzgebühren" }, { "bbox": [ 170.184, 117.0, 178.05381, 130.013 ], "id": "pdf-017-line-014-w004", "text": "auf" }, { "bbox": [ 182.62, 117.0, 190.4746, 130.013 ], "id": "pdf-017-line-014-w005", "text": "die" }, { "bbox": [ 195.711, 117.0, 221.3106, 130.013 ], "id": "pdf-017-line-014-w006", "text": "Beträge," }, { "bbox": [ 227.129, 117.0, 234.9836, 130.013 ], "id": "pdf-017-line-014-w007", "text": "die" }, { "bbox": [ 240.22, 117.0, 247.20178, 130.013 ], "id": "pdf-017-line-014-w008", "text": "am" }, { "bbox": [ 253.311, 117.0, 265.87836, 130.013 ], "id": "pdf-017-line-014-w009", "text": "oder" }, { "bbox": [ 270.984, 117.0, 284.59864, 130.013 ], "id": "pdf-017-line-014-w010", "text": "nach" } ] }, { "bbox": [ 70.039, 126.818, 284.89524, 139.831 ], "id": "pdf-017-de-treaty-row-007", "origin_line_ids": [ "pdf-017-line-016" ], "source_page": 17, "text": "dem 1. Januar des Kalenderjahrs gezahlt werden, das auf das", "words": [ { "bbox": [ 70.039, 126.818, 81.32989, 139.831 ], "id": "pdf-017-line-016-w001", "text": "dem" }, { "bbox": [ 88.366, 126.818, 91.85702, 139.831 ], "id": "pdf-017-line-016-w002", "text": "1." }, { "bbox": [ 96.221, 126.818, 116.97914, 139.831 ], "id": "pdf-017-line-016-w003", "text": "Januar" }, { "bbox": [ 123.057, 126.818, 132.38424, 139.831 ], "id": "pdf-017-line-016-w004", "text": "des" }, { "bbox": [ 138.112, 126.818, 183.08797, 139.831 ], "id": "pdf-017-line-016-w005", "text": "Kalenderjahrs" }, { "bbox": [ 189.167, 126.818, 211.50295, 139.831 ], "id": "pdf-017-line-016-w006", "text": "gezahlt" }, { "bbox": [ 216.658, 126.818, 241.28533, 139.831 ], "id": "pdf-017-line-016-w007", "text": "werden," }, { "bbox": [ 247.422, 126.818, 256.76211, 139.831 ], "id": "pdf-017-line-016-w008", "text": "das" }, { "bbox": [ 262.477, 126.818, 270.82261, 139.831 ], "id": "pdf-017-line-016-w009", "text": "auf" }, { "bbox": [ 275.568, 126.818, 284.89524, 139.831 ], "id": "pdf-017-line-016-w010", "text": "das" } ] }, { "bbox": [ 70.041, 136.636, 142.33288, 149.649 ], "id": "pdf-017-de-treaty-row-008", "origin_line_ids": [ "pdf-017-line-018" ], "source_page": 17, "text": "Kündigungsjahr folgt;", "words": [ { "bbox": [ 70.041, 136.636, 121.97106, 149.649 ], "id": "pdf-017-line-018-w001", "text": "Kündigungsjahr" }, { "bbox": [ 128.296, 136.636, 142.33288, 149.649 ], "id": "pdf-017-line-018-w002", "text": "folgt;" } ] }, { "bbox": [ 57.605, 150.381, 286.6952, 163.394 ], "id": "pdf-017-de-treaty-row-009", "origin_line_ids": [ "pdf-017-line-020" ], "source_page": 17, "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab", "words": [ { "bbox": [ 57.605, 150.381, 61.5323, 163.394 ], "id": "pdf-017-line-020-w001", "text": "b)" }, { "bbox": [ 70.041, 150.381, 77.40459, 163.394 ], "id": "pdf-017-line-020-w002", "text": "bei" }, { "bbox": [ 83.132, 150.381, 92.45924, 163.394 ], "id": "pdf-017-line-020-w003", "text": "den" }, { "bbox": [ 98.841, 150.381, 121.75025, 163.394 ], "id": "pdf-017-line-020-w004", "text": "übrigen" }, { "bbox": [ 127.641, 150.381, 151.69594, 163.394 ], "id": "pdf-017-line-020-w005", "text": "Steuern" }, { "bbox": [ 157.75, 150.381, 166.09561, 163.394 ], "id": "pdf-017-line-020-w006", "text": "auf" }, { "bbox": [ 170.841, 150.381, 178.6956, 163.394 ], "id": "pdf-017-line-020-w007", "text": "die" }, { "bbox": [ 183.932, 150.381, 210.114, 163.394 ], "id": "pdf-017-line-020-w008", "text": "Steuern," }, { "bbox": [ 216.659, 150.381, 224.02259, 163.394 ], "id": "pdf-017-line-020-w009", "text": "die" }, { "bbox": [ 229.75, 150.381, 236.62258, 163.394 ], "id": "pdf-017-line-020-w010", "text": "für" }, { "bbox": [ 240.877, 150.381, 273.28249, 163.394 ], "id": "pdf-017-line-020-w011", "text": "Zeiträume" }, { "bbox": [ 284.077, 150.381, 286.6952, 163.394 ], "id": "pdf-017-line-020-w012", "text": "ab" } ] }, { "bbox": [ 70.041, 159.545, 285.22361, 172.558 ], "id": "pdf-017-de-treaty-row-010", "origin_line_ids": [ "pdf-017-line-021" ], "source_page": 17, "text": "dem 1. Januar des Kalenderjahrs erhoben werden, das auf", "words": [ { "bbox": [ 70.041, 159.545, 81.33189, 172.558 ], "id": "pdf-017-line-021-w001", "text": "dem" }, { "bbox": [ 89.677, 159.545, 93.16802, 172.558 ], "id": "pdf-017-line-021-w002", "text": "1." }, { "bbox": [ 98.841, 159.545, 120.16074, 172.558 ], "id": "pdf-017-line-021-w003", "text": "Januar" }, { "bbox": [ 126.986, 159.545, 136.32611, 172.558 ], "id": "pdf-017-line-021-w004", "text": "des" }, { "bbox": [ 143.35, 159.545, 188.93437, 172.558 ], "id": "pdf-017-line-021-w005", "text": "Kalenderjahrs" }, { "bbox": [ 195.714, 159.545, 220.91372, 172.558 ], "id": "pdf-017-line-021-w006", "text": "erhoben" }, { "bbox": [ 229.096, 159.545, 253.15094, 172.558 ], "id": "pdf-017-line-021-w007", "text": "werden," }, { "bbox": [ 260.514, 159.545, 270.33225, 172.558 ], "id": "pdf-017-line-021-w008", "text": "das" }, { "bbox": [ 276.878, 159.545, 285.22361, 172.558 ], "id": "pdf-017-line-021-w009", "text": "auf" } ] }, { "bbox": [ 70.042, 169.363, 156.25454, 182.376 ], "id": "pdf-017-de-treaty-row-011", "origin_line_ids": [ "pdf-017-line-023" ], "source_page": 17, "text": "das Kündigungsjahr folgt.", "words": [ { "bbox": [ 70.042, 169.363, 79.36924, 182.376 ], "id": "pdf-017-line-023-w001", "text": "das" }, { "bbox": [ 85.751, 169.363, 137.06772, 182.376 ], "id": "pdf-017-line-023-w002", "text": "Kündigungsjahr" }, { "bbox": [ 143.351, 169.363, 156.25454, 182.376 ], "id": "pdf-017-line-023-w003", "text": "folgt." } ] } ] }, "source_sha256": "8e6d080e0bb5fa539c8b5ed91fa2bd539c1ffcef89edb5ca80f99db6fca26dff", "status": "admitted-unreviewed-ocr-preview" }