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      "text": "Geschehen zu Berlin am 17. November 2011, in",
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          "text": "17."
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          "text": "November"
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          "text": "2011,"
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          "text": "in"
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      "id": "pdf-012-line-102",
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      "text": "zwei Urschriften in deutscher Sprache.",
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        {
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          "text": "zwei"
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        {
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          "text": "Urschriften"
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          "text": "in"
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  "de/preamble": [
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      "text": "Die Bundesrepublik Deutschland",
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          "text": "Die"
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      "text": "und",
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          "text": "und"
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    {
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      "id": "pdf-002-line-013",
      "source_page": 2,
      "text": "das Fürstentum Liechtenstein –",
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        {
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          "text": "das"
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          "text": "Fürstentum"
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          "text": "Liechtenstein"
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          "text": "–"
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      "id": "pdf-002-line-015",
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      "text": "in der Erkenntnis, dass die gut entwickelten wirtschaftlichen",
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        {
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          "text": "in"
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        {
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          "text": "der"
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        {
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          "text": "Erkenntnis,"
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          "text": "dass"
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "gut"
        },
        {
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          "text": "entwickelten"
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          "text": "wirtschaftlichen"
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      "id": "pdf-002-line-017",
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      "text": "Beziehungen zwischen den beiden Vertragsstaaten weitergehen-",
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          "text": "Beziehungen"
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          "text": "zwischen"
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          "text": "den"
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          "text": "beiden"
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          "text": "Vertragsstaaten"
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          "text": "weitergehen-"
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      "id": "pdf-002-line-018",
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      "text": "de Zusammenarbeit verlangen,",
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          ],
          "text": "de"
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          "text": "Zusammenarbeit"
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        {
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          "text": "verlangen,"
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      ]
    },
    {
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      "id": "pdf-002-line-022",
      "source_page": 2,
      "text": "in Anbetracht des Wunsches der Vertragsstaaten, ihre Bezie-",
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        {
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          "text": "in"
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        {
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          "text": "Anbetracht"
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          "text": "des"
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          "text": "Wunsches"
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          "text": "der"
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          "text": "Vertragsstaaten,"
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          "text": "ihre"
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          "text": "Bezie-"
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      "text": "hung weiter zu entwickeln, indem sie zu beiderseitigem Nutzen",
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          "text": "hung"
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          "text": "weiter"
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          "text": "zu"
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          "text": "entwickeln,"
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          "text": "indem"
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          "text": "sie"
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          "text": "zu"
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          "text": "beiderseitigem"
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      "id": "pdf-002-line-025",
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      "text": "im Bereich der Besteuerung zusammenarbeiten,",
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          "text": "im"
        },
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          "text": "Bereich"
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          "text": "der"
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          "text": "Besteuerung"
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          "text": "zusammenarbeiten,"
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    {
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      "id": "pdf-002-line-028",
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      "text": "vor dem Hintergrund des am 2. September 2009 geschlosse-",
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          "text": "vor"
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          "text": "dem"
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          "text": "Hintergrund"
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          "text": "des"
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          "text": "am"
        },
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          "text": "2."
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          "text": "September"
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          "text": "2009"
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          "text": "geschlosse-"
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      ]
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      "id": "pdf-002-line-030",
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      "text": "nen Abkommens zwischen der Regierung der Bundesrepublik",
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          "text": "nen"
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        {
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          "text": "Abkommens"
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          "text": "zwischen"
        },
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          "text": "der"
        },
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          "text": "Regierung"
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          "text": "der"
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          "text": "Bundesrepublik"
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      "text": "Deutschland und der Regierung des Fürstentums Liechtenstein",
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          "text": "Deutschland"
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          "text": "und"
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          "text": "der"
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          "text": "Regierung"
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          "text": "des"
        },
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          "text": "Fürstentums"
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          "text": "Liechtenstein"
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      ]
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      "id": "pdf-002-line-034",
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      "text": "über den Informationsaustausch in Steuersachen,",
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          "text": "über"
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          "text": "den"
        },
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          "text": "Informationsaustausch"
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          "text": "in"
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          "bbox": [
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          "text": "Steuersachen,"
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      "id": "pdf-002-line-036",
      "source_page": 2,
      "text": "in Anbetracht des Wunsches der Vertragsstaaten, ein Abkom-",
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          "text": "in"
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          "text": "Anbetracht"
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          "text": "des"
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          "text": "Wunsches"
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          "text": "der"
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          "text": "Vertragsstaaten,"
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          "text": "ein"
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          "text": "Abkom-"
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      "text": "men zur Vermeidung der Doppelbesteuerung und der Steuerver-",
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          "text": "men"
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          "text": "zur"
        },
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          "text": "Vermeidung"
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          "text": "der"
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          "text": "Doppelbesteuerung"
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          "text": "und"
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        {
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Steuerver-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-002-line-039",
      "source_page": 2,
      "text": "kürzung auf dem Gebiet der Steuern vom Einkommen und vom",
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        {
          "bbox": [
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          "text": "kürzung"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Gebiet"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
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          ],
          "text": "vom"
        },
        {
          "bbox": [
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          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "vom"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-002-line-041",
      "source_page": 2,
      "text": "Vermögen abzuschließen –",
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        {
          "bbox": [
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          ],
          "text": "Vermögen"
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        {
          "bbox": [
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          ],
          "text": "abzuschließen"
        },
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          "text": "–"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-002-line-044",
      "source_page": 2,
      "text": "sind wie folgt übereingekommen:",
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        {
          "bbox": [
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          ],
          "text": "sind"
        },
        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "folgt"
        },
        {
          "bbox": [
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          ],
          "text": "übereingekommen:"
        }
      ]
    }
  ],
  "de/protocol": [
    {
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      "id": "pdf-013-line-009",
      "source_page": 13,
      "text": "Anlässlich der Unterzeichnung des Abkommens zwischen den",
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          "text": "Anlässlich"
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          "text": "Unterzeichnung"
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          "text": "des"
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          "text": "Abkommens"
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          "text": "zwischen"
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          "text": "den"
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      ]
    },
    {
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      "id": "pdf-013-line-011",
      "source_page": 13,
      "text": "beiden Staaten zur Vermeidung der Doppelbesteuerung und der",
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          "text": "beiden"
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          "text": "Staaten"
        },
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          ],
          "text": "zur"
        },
        {
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          "text": "Vermeidung"
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "Doppelbesteuerung"
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "der"
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      ]
    },
    {
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      "id": "pdf-013-line-013",
      "source_page": 13,
      "text": "Steuerverkürzung auf dem Gebiet der Steuern vom Einkommen",
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        {
          "bbox": [
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          "text": "Steuerverkürzung"
        },
        {
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Gebiet"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
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          "text": "vom"
        },
        {
          "bbox": [
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          "text": "Einkommen"
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      ]
    },
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      "id": "pdf-013-line-015",
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      "text": "und vom Vermögen am 17. November 2011 in Berlin haben bei-",
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        {
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          "text": "und"
        },
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          "text": "vom"
        },
        {
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          "text": "Vermögen"
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          ],
          "text": "am"
        },
        {
          "bbox": [
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          ],
          "text": "17."
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          "bbox": [
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          ],
          "text": "November"
        },
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          ],
          "text": "2011"
        },
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          ],
          "text": "in"
        },
        {
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          ],
          "text": "Berlin"
        },
        {
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          "text": "haben"
        },
        {
          "bbox": [
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          "text": "bei-"
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      ]
    },
    {
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      "id": "pdf-013-line-017",
      "source_page": 13,
      "text": "de Staaten die nachstehenden Bestimmungen vereinbart, die",
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        {
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          "text": "de"
        },
        {
          "bbox": [
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          ],
          "text": "Staaten"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          "text": "nachstehenden"
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          "text": "Bestimmungen"
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          "text": "vereinbart,"
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          "text": "die"
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      ]
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    {
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      "id": "pdf-013-line-019",
      "source_page": 13,
      "text": "Bestandteil des Abkommens sind:",
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          ],
          "text": "Bestandteil"
        },
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          ],
          "text": "des"
        },
        {
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          "text": "Abkommens"
        },
        {
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          ],
          "text": "sind:"
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      ]
    },
    {
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      "id": "pdf-013-line-021",
      "source_page": 13,
      "text": "1. Zu Artikel 2 (Unter das Abkommen fallende Steuern)",
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        {
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          "text": "1."
        },
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          "bbox": [
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          ],
          "text": "Zu"
        },
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          "text": "Artikel"
        },
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          "text": "2"
        },
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          "text": "(Unter"
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          "text": "das"
        },
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          ],
          "text": "Abkommen"
        },
        {
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          "text": "fallende"
        },
        {
          "bbox": [
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          "text": "Steuern)"
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      ]
    },
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      "id": "pdf-013-line-024",
      "source_page": 13,
      "text": "Unterliegt eine in einem der Vertragsstaaten ansässige Person",
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        {
          "bbox": [
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          ],
          "text": "Unterliegt"
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          ],
          "text": "eine"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
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          ],
          "text": "der"
        },
        {
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          "text": "Vertragsstaaten"
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          "text": "ansässige"
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          "text": "Person"
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      "id": "pdf-013-line-025",
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      "text": "im Fürstentum Liechtenstein in Übereinstimmung mit diesem",
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        {
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          "text": "im"
        },
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          "text": "Fürstentum"
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          "text": "Liechtenstein"
        },
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          "text": "in"
        },
        {
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          "text": "Übereinstimmung"
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          "text": "mit"
        },
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          "text": "diesem"
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      ]
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      "source_page": 13,
      "text": "Abkommen mit ihrem Vermögen oder Teilen hiervon der Ver -",
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          "text": "mit"
        },
        {
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          "text": "ihrem"
        },
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          "text": "Vermögen"
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          ],
          "text": "oder"
        },
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          ],
          "text": "Teilen"
        },
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          "text": "hiervon"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Ver"
        },
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          "text": "-"
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      ]
    },
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      "id": "pdf-013-line-029",
      "source_page": 13,
      "text": "mögenssteuer, so ist die dadurch erfolgende Besteuerung des",
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        {
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          "text": "mögenssteuer,"
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          ],
          "text": "so"
        },
        {
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          ],
          "text": "ist"
        },
        {
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "dadurch"
        },
        {
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          ],
          "text": "erfolgende"
        },
        {
          "bbox": [
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          "text": "Besteuerung"
        },
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          "text": "des"
        }
      ]
    },
    {
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      "id": "pdf-013-line-031",
      "source_page": 13,
      "text": "Sollertrags dieses Vermögens als Besteuerung des aus diesem",
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        {
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          "text": "Sollertrags"
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          "text": "dieses"
        },
        {
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          "text": "Vermögens"
        },
        {
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          "text": "als"
        },
        {
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          "text": "Besteuerung"
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          ],
          "text": "des"
        },
        {
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          "text": "aus"
        },
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          "text": "diesem"
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      ]
    },
    {
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      "source_page": 13,
      "text": "oder mit diesem Vermögen erzielten Einkommens anzusehen.",
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        {
          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
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          "text": "diesem"
        },
        {
          "bbox": [
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          "text": "Vermögen"
        },
        {
          "bbox": [
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          ],
          "text": "erzielten"
        },
        {
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          ],
          "text": "Einkommens"
        },
        {
          "bbox": [
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          "text": "anzusehen."
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      ]
    },
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      "text": "2. Zu Artikel 4 Absatz 1 (Ansässige Person)",
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        {
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          "text": "2."
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          ],
          "text": "Zu"
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          "text": "Artikel"
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          "text": "4"
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          "text": "Absatz"
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          "text": "1"
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        {
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          "text": "(Ansässige"
        },
        {
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          ],
          "text": "Person)"
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      ]
    },
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      "text": "a) Ein deutscher Investmentfonds und eine deutsche Invest-",
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        {
          "bbox": [
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          "text": "a)"
        },
        {
          "bbox": [
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          ],
          "text": "Ein"
        },
        {
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          ],
          "text": "deutscher"
        },
        {
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          ],
          "text": "Investmentfonds"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "deutsche"
        },
        {
          "bbox": [
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          ],
          "text": "Invest-"
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      ]
    },
    {
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      "id": "pdf-013-line-040",
      "source_page": 13,
      "text": "mentaktiengesellschaft, auf die die Vorschriften des Invest-",
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        {
          "bbox": [
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          "text": "mentaktiengesellschaft,"
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
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          "text": "Vorschriften"
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Invest-"
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      ]
    },
    {
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      "id": "pdf-013-line-042",
      "source_page": 13,
      "text": "mentgesetzes anzuwenden sind, gelten als in der Bundes -",
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        {
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          "text": "mentgesetzes"
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          "text": "anzuwenden"
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        {
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          "text": "sind,"
        },
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          "text": "gelten"
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          "text": "als"
        },
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          "text": "in"
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          "text": "der"
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          "text": "Bundes"
        },
        {
          "bbox": [
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          "text": "-"
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      ]
    },
    {
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      "id": "pdf-013-line-044",
      "source_page": 13,
      "text": "republik Deutschland ansässig.",
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        {
          "bbox": [
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          ],
          "text": "republik"
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          "text": "Deutschland"
        },
        {
          "bbox": [
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          "text": "ansässig."
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      ]
    },
    {
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      "id": "pdf-013-line-046",
      "source_page": 13,
      "text": "b) Ein liechtensteinischer Organismus für gemeinsame Anlagen",
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        {
          "bbox": [
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          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "Ein"
        },
        {
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          "text": "liechtensteinischer"
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          "text": "Organismus"
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          "bbox": [
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          "text": "für"
        },
        {
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          "text": "gemeinsame"
        },
        {
          "bbox": [
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          "text": "Anlagen"
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      ]
    },
    {
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      "id": "pdf-013-line-048",
      "source_page": 13,
      "text": "in Wertpapieren (OGAW), auf den die Vorschriften des Geset-",
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        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Wertpapieren"
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          "text": "(OGAW),"
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          "text": "auf"
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          "text": "den"
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          "text": "die"
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          "text": "Vorschriften"
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Geset-"
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      ]
    },
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      "id": "pdf-013-line-050",
      "source_page": 13,
      "text": "zes über bestimmte Organismen für gemeinsame Anlagen in",
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        {
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          ],
          "text": "zes"
        },
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          "text": "über"
        },
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          ],
          "text": "bestimmte"
        },
        {
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          ],
          "text": "Organismen"
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          "text": "für"
        },
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          "text": "gemeinsame"
        },
        {
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          "text": "Anlagen"
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        {
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          "text": "in"
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      ]
    },
    {
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      "id": "pdf-013-line-052",
      "source_page": 13,
      "text": "Wertpapieren (UCITSG) anzuwenden sind, und ein liechten-",
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        {
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          "text": "Wertpapieren"
        },
        {
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          ],
          "text": "(UCITSG)"
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        {
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          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "liechten-"
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      ]
    },
    {
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      "id": "pdf-013-line-054",
      "source_page": 13,
      "text": "steinisches Investmentunternehmen für an dere Werte und",
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        {
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          "text": "steinisches"
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          ],
          "text": "Investmentunternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
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          ],
          "text": "an"
        },
        {
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          ],
          "text": "dere"
        },
        {
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          ],
          "text": "Werte"
        },
        {
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          ],
          "text": "und"
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      ]
    },
    {
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      "id": "pdf-013-line-056",
      "source_page": 13,
      "text": "Immobilien, das nach dem Investmentunternehmensgesetz",
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        {
          "bbox": [
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            448.3866
          ],
          "text": "Immobilien,"
        },
        {
          "bbox": [
            120.916956,
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            134.022476,
            448.3866
          ],
          "text": "das"
        },
        {
          "bbox": [
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            154.311596,
            448.3866
          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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            448.3866
          ],
          "text": "Investmentunternehmensgesetz"
        }
      ]
    },
    {
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      "id": "pdf-013-line-058",
      "source_page": 13,
      "text": "(IUG) errichtet worden ist, gelten als im Fürstentum Liechten-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(IUG)"
        },
        {
          "bbox": [
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          ],
          "text": "errichtet"
        },
        {
          "bbox": [
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          ],
          "text": "worden"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "gelten"
        },
        {
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
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          ],
          "text": "Liechten-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-060",
      "source_page": 13,
      "text": "stein ansässig.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "stein"
        },
        {
          "bbox": [
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          ],
          "text": "ansässig."
        }
      ]
    },
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      "id": "pdf-013-line-062",
      "source_page": 13,
      "text": "c) Personen, die (wie z. B. Privatvermögensstrukturen liechten-",
      "words": [
        {
          "bbox": [
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          "text": "c)"
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          "text": "Personen,"
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          "text": "die"
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          "text": "(wie"
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          "text": "z."
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          "bbox": [
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          "text": "B."
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        {
          "bbox": [
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          "text": "Privatvermögensstrukturen"
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          "text": "liechten-"
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      ]
    },
    {
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      "id": "pdf-013-line-063",
      "source_page": 13,
      "text": "steinischen Rechts) ausschließlich der Mindestertragssteuer",
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        {
          "bbox": [
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          "text": "steinischen"
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          "text": "Rechts)"
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          "text": "ausschließlich"
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          "text": "der"
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        {
          "bbox": [
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          "text": "Mindestertragssteuer"
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    },
    {
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      "text": "in Liechtenstein unterliegen, gelten nicht als im Fürstentum",
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        {
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          "text": "in"
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        {
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          "text": "Liechtenstein"
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          "text": "unterliegen,"
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          "text": "gelten"
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          "text": "nicht"
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          "text": "als"
        },
        {
          "bbox": [
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Fürstentum"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-067",
      "source_page": 13,
      "text": "Liechtenstein ansässig.",
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        {
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          "text": "Liechtenstein"
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          "text": "ansässig."
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      "text": "3. Zu Artikel 10 Absatz 2 (Dividenden)",
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          "text": "3."
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          "bbox": [
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "10"
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          "text": "Absatz"
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          "text": "2"
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          "text": "(Dividenden)"
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      "text": "Die Voraussetzung der Mindestdauer der Beteiligung gemäß",
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          "text": "Die"
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          "text": "Voraussetzung"
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          "text": "der"
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          "text": "Mindestdauer"
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          "text": "der"
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          "text": "Beteiligung"
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      "text": "Artikel 10 Absatz 2 Buchstabe a ist auch dann erfüllt, wenn der",
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          "text": "10"
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          "text": "Absatz"
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          "text": "2"
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          "text": "Buchstabe"
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          "text": "a"
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          "text": "ist"
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          "text": "auch"
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          "text": "dann"
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          "text": "erfüllt,"
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          "text": "wenn"
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    },
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      "id": "pdf-013-line-076",
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      "text": "Beteiligungszeitraum erst nach dem Zeitpunkt der Zahlung der",
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          "text": "erst"
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          "text": "nach"
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          "text": "dem"
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          "text": "Zeitpunkt"
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          "text": "Zahlung"
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      "text": "Dividenden vollendet wird; in diesem Fall bleibt die Zulässigkeit",
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          "text": "Dividenden"
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          "text": "wird;"
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          "text": "in"
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          "text": "diesem"
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          "text": "Fall"
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          "text": "bleibt"
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          "text": "die"
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          "text": "Zulässigkeit"
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      "text": "der Vornahme des Steuerabzugs entsprechend Artikel 30 Ab-",
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          "text": "Vornahme"
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          "text": "des"
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          "text": "Steuerabzugs"
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          "text": "entsprechend"
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          "text": "30"
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          "text": "Ab-"
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      "text": "satz 1 unberührt.",
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          "text": "satz"
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          "text": "1"
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      "text": "4. Zu Artikel 13 (Gewinne aus der Veräußerung von Ver -",
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          "text": "4."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "13"
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          "text": "(Gewinne"
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          "text": "aus"
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          "text": "der"
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          "text": "Veräußerung"
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          "text": "von"
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          "text": "Ver"
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          "text": "-"
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      "source_page": 13,
      "text": "mögen)",
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          "text": "mögen)"
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      "id": "pdf-013-line-088",
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      "text": "(1) Soweit es bei einer in einem Vertragsstaat ansässigen Per-",
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          "text": "(1)"
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          "text": "Soweit"
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          "text": "es"
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          "text": "bei"
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          "text": "einer"
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          "text": "in"
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          "text": "einem"
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          "text": "Vertragsstaat"
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          "text": "ansässigen"
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          "text": "Per-"
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      "id": "pdf-013-line-090",
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      "text": "son in Bezug auf Vermögen, das einer im anderen Vertragsstaat",
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          "text": "son"
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          "text": "in"
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          "text": "Bezug"
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          "text": "auf"
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          "text": "Vermögen,"
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          "text": "im"
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          "text": "anderen"
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          "text": "Vertragsstaat"
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      "text": "belegenen Betriebsstätte im Sinne des Artikels 5 dieses Ab -",
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          "text": "belegenen"
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          "text": "Betriebsstätte"
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          "text": "5"
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          "text": "dieses"
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          "text": "Ab"
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      "text": "kommens zuzuordnen ist, allein durch das Inkrafttreten dieses",
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          "text": "ist,"
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          "text": "allein"
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          "text": "durch"
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      "text": "Abkommens zur Anwendung des § 4 Absatz 1 Satz 3 des",
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          "text": "4"
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          "text": "1"
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          "text": "3"
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      "text": "deutschen Einkommensteuergesetzes (EStG) oder des § 12",
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          "text": "1"
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          "text": "des"
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          "text": "deutschen"
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      "text": "kommt, wird Folgendes vereinbart:",
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          "text": "6"
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          "text": "1"
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      "text": "tenstein belegenen Betriebsstätte zuzuordnen ist, auf Antrag",
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          "text": "zuzuordnen"
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          "text": "ist,"
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      "text": "einen Ausgleichsposten bilden. Der Ausgleichsposten ist für",
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          "text": "Der"
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          "text": "ist"
        },
        {
          "bbox": [
            281.083516,
            753.8166,
            290.561916,
            761.1126
          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
        76.544316,
        763.3838,
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        770.6798
      ],
      "id": "pdf-013-line-116",
      "source_page": 13,
      "text": "jedes Wirtschaftsgut getrennt auszuweisen. Das Antragsrecht",
      "words": [
        {
          "bbox": [
            76.544316,
            763.3838,
            95.330716,
            770.6798
          ],
          "text": "jedes"
        },
        {
          "bbox": [
            97.250716,
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          ],
          "text": "Wirtschaftsgut"
        },
        {
          "bbox": [
            150.019516,
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          ],
          "text": "getrennt"
        },
        {
          "bbox": [
            181.009916,
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          ],
          "text": "auszuweisen."
        },
        {
          "bbox": [
            230.173916,
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          ],
          "text": "Das"
        },
        {
          "bbox": [
            245.858716,
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          ],
          "text": "Antragsrecht"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-119",
      "source_page": 13,
      "text": "kann nur einheitlich für sämtliche Wirtschaftsgüter ausgeübt",
      "words": [
        {
          "bbox": [
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          ],
          "text": "kann"
        },
        {
          "bbox": [
            96.126716,
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            780.247
          ],
          "text": "nur"
        },
        {
          "bbox": [
            109.929916,
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            145.777916,
            780.247
          ],
          "text": "einheitlich"
        },
        {
          "bbox": [
            148.023516,
            772.951,
            157.501916,
            780.247
          ],
          "text": "für"
        },
        {
          "bbox": [
            159.746716,
            772.951,
            193.972316,
            780.247
          ],
          "text": "sämtliche"
        },
        {
          "bbox": [
            196.217916,
            772.951,
            254.972316,
            780.247
          ],
          "text": "Wirtschaftsgüter"
        },
        {
          "bbox": [
            257.217116,
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            780.247
          ],
          "text": "ausgeübt"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-010",
      "source_page": 13,
      "text": "werden. Der Antrag ist unwiderruflich. Der Ausgleichsposten",
      "words": [
        {
          "bbox": [
            317.485036,
            199.62852,
            346.068316,
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          ],
          "text": "werden."
        },
        {
          "bbox": [
            348.187756,
            199.62852,
            360.777516,
            206.92452
          ],
          "text": "Der"
        },
        {
          "bbox": [
            362.896316,
            199.62852,
            386.402316,
            206.92452
          ],
          "text": "Antrag"
        },
        {
          "bbox": [
            388.522796,
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            206.92452
          ],
          "text": "ist"
        },
        {
          "bbox": [
            398.938396,
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          ],
          "text": "unwiderruflich."
        },
        {
          "bbox": [
            453.482796,
            199.62852,
            466.072556,
            206.92452
          ],
          "text": "Der"
        },
        {
          "bbox": [
            468.191356,
            199.62852,
            531.500476,
            206.92452
          ],
          "text": "Ausgleichsposten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-012",
      "source_page": 13,
      "text": "ist im Wirtschaftsjahr der Bildung und in den vier folgenden",
      "words": [
        {
          "bbox": [
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            325.779916,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            328.337516,
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            336.936876,
            216.4914
          ],
          "text": "im"
        },
        {
          "bbox": [
            339.493276,
            209.1954,
            393.008716,
            216.4914
          ],
          "text": "Wirtschaftsjahr"
        },
        {
          "bbox": [
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            407.265916,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            409.822076,
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            437.079996,
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          ],
          "text": "Bildung"
        },
        {
          "bbox": [
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            453.276396,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            455.832636,
            209.1954,
            462.055996,
            216.4914
          ],
          "text": "in"
        },
        {
          "bbox": [
            464.613356,
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            478.098396,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            480.655756,
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          ],
          "text": "vier"
        },
        {
          "bbox": [
            495.946156,
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          ],
          "text": "folgenden"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-014",
      "source_page": 13,
      "text": "Wirtschaftsjahren zu jeweils einem Fünftel gewinnerhöhend",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Wirtschaftsjahren"
        },
        {
          "bbox": [
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            390.959436,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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            417.763436,
            226.05844
          ],
          "text": "jeweils"
        },
        {
          "bbox": [
            420.453356,
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            442.180796,
            226.05844
          ],
          "text": "einem"
        },
        {
          "bbox": [
            444.869036,
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            468.967036,
            226.05844
          ],
          "text": "Fünftel"
        },
        {
          "bbox": [
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          ],
          "text": "gewinnerhöhend"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-016",
      "source_page": 13,
      "text": "aufzulösen. Er ist in vollem Umfang gewinnerhöhend aufzu -",
      "words": [
        {
          "bbox": [
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          "text": "aufzulösen."
        },
        {
          "bbox": [
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            368.278076,
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          ],
          "text": "Er"
        },
        {
          "bbox": [
            370.791436,
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            379.086796,
            235.62532
          ],
          "text": "ist"
        },
        {
          "bbox": [
            381.601596,
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            387.824956,
            235.62532
          ],
          "text": "in"
        },
        {
          "bbox": [
            390.339516,
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            413.600876,
            235.62532
          ],
          "text": "vollem"
        },
        {
          "bbox": [
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          ],
          "text": "Umfang"
        },
        {
          "bbox": [
            446.928556,
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          ],
          "text": "gewinnerhöhend"
        },
        {
          "bbox": [
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          ],
          "text": "aufzu"
        },
        {
          "bbox": [
            528.387238,
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            531.499238,
            235.62532
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-018",
      "source_page": 13,
      "text": "lösen,",
      "words": [
        {
          "bbox": [
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          "text": "lösen,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-020",
      "source_page": 13,
      "text": "1. wenn das als entnommen oder veräußert geltende Wirt-",
      "words": [
        {
          "bbox": [
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            252.61852,
            324.154278,
            259.91452
          ],
          "text": "1."
        },
        {
          "bbox": [
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            349.491638,
            259.91452
          ],
          "text": "wenn"
        },
        {
          "bbox": [
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            365.109158,
            259.91452
          ],
          "text": "das"
        },
        {
          "bbox": [
            367.690358,
            252.61852,
            377.760598,
            259.91452
          ],
          "text": "als"
        },
        {
          "bbox": [
            380.341798,
            252.61852,
            423.030038,
            259.91452
          ],
          "text": "entnommen"
        },
        {
          "bbox": [
            425.610518,
            252.61852,
            441.903318,
            259.91452
          ],
          "text": "oder"
        },
        {
          "bbox": [
            444.482598,
            252.61852,
            477.951718,
            259.91452
          ],
          "text": "veräußert"
        },
        {
          "bbox": [
            480.532438,
            252.61852,
            511.396678,
            259.91452
          ],
          "text": "geltende"
        },
        {
          "bbox": [
            513.976758,
            252.61852,
            531.498918,
            259.91452
          ],
          "text": "Wirt-"
        }
      ]
    },
    {
      "bbox": [
        330.238598,
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      ],
      "id": "pdf-013-line-022",
      "source_page": 13,
      "text": "schaftsgut aus dem Betriebsvermögen der Person aus-",
      "words": [
        {
          "bbox": [
            330.238598,
            262.1854,
            367.988118,
            269.4814
          ],
          "text": "schaftsgut"
        },
        {
          "bbox": [
            370.684518,
            262.1854,
            383.485958,
            269.4814
          ],
          "text": "aus"
        },
        {
          "bbox": [
            386.182758,
            262.1854,
            402.103078,
            269.4814
          ],
          "text": "dem"
        },
        {
          "bbox": [
            404.798198,
            262.1854,
            470.716278,
            269.4814
          ],
          "text": "Betriebsvermögen"
        },
        {
          "bbox": [
            473.412358,
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            485.172678,
            269.4814
          ],
          "text": "der"
        },
        {
          "bbox": [
            487.867718,
            262.1854,
            512.858358,
            269.4814
          ],
          "text": "Person"
        },
        {
          "bbox": [
            515.554438,
            262.1854,
            531.497718,
            269.4814
          ],
          "text": "aus-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-023",
      "source_page": 13,
      "text": "scheidet,",
      "words": [
        {
          "bbox": [
            330.238358,
            271.75228,
            362.831318,
            279.04828
          ],
          "text": "scheidet,"
        }
      ]
    },
    {
      "bbox": [
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        293.7706
      ],
      "id": "pdf-013-line-026",
      "source_page": 13,
      "text": "2. wenn das als entnommen oder veräußert geltende Wirt-",
      "words": [
        {
          "bbox": [
            317.482278,
            286.4746,
            324.153558,
            293.7706
          ],
          "text": "2."
        },
        {
          "bbox": [
            330.238278,
            286.4746,
            349.490918,
            293.7706
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            352.071398,
            286.4746,
            365.108438,
            293.7706
          ],
          "text": "das"
        },
        {
          "bbox": [
            367.689638,
            286.4746,
            377.759878,
            293.7706
          ],
          "text": "als"
        },
        {
          "bbox": [
            380.341078,
            286.4746,
            423.029318,
            293.7706
          ],
          "text": "entnommen"
        },
        {
          "bbox": [
            425.609798,
            286.4746,
            441.902598,
            293.7706
          ],
          "text": "oder"
        },
        {
          "bbox": [
            444.481878,
            286.4746,
            477.950998,
            293.7706
          ],
          "text": "veräußert"
        },
        {
          "bbox": [
            480.531718,
            286.4746,
            511.395958,
            293.7706
          ],
          "text": "geltende"
        },
        {
          "bbox": [
            513.976038,
            286.4746,
            531.498198,
            293.7706
          ],
          "text": "Wirt-"
        }
      ]
    },
    {
      "bbox": [
        330.237878,
        296.04148,
        531.496918,
        303.33748
      ],
      "id": "pdf-013-line-028",
      "source_page": 13,
      "text": "schaftsgut aus der Besteuerungshoheit des Fürstentums",
      "words": [
        {
          "bbox": [
            330.237878,
            296.04148,
            367.720678,
            303.33748
          ],
          "text": "schaftsgut"
        },
        {
          "bbox": [
            369.834598,
            296.04148,
            382.576758,
            303.33748
          ],
          "text": "aus"
        },
        {
          "bbox": [
            384.691158,
            296.04148,
            396.392198,
            303.33748
          ],
          "text": "der"
        },
        {
          "bbox": [
            398.504678,
            296.04148,
            469.961958,
            303.33748
          ],
          "text": "Besteuerungshoheit"
        },
        {
          "bbox": [
            472.075878,
            296.04148,
            485.112918,
            303.33748
          ],
          "text": "des"
        },
        {
          "bbox": [
            487.227318,
            296.04148,
            531.496918,
            303.33748
          ],
          "text": "Fürstentums"
        }
      ]
    },
    {
      "bbox": [
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        531.497318,
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      ],
      "id": "pdf-013-line-030",
      "source_page": 13,
      "text": "Liechtenstein ausscheidet, ausgenommen es ist als Fol -",
      "words": [
        {
          "bbox": [
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            305.60836,
            377.601318,
            312.90436
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          ],
          "text": "ausscheidet,"
        },
        {
          "bbox": [
            427.988518,
            305.60836,
            481.043878,
            312.90436
          ],
          "text": "ausgenommen"
        },
        {
          "bbox": [
            483.570198,
            305.60836,
            491.865078,
            312.90436
          ],
          "text": "es"
        },
        {
          "bbox": [
            494.392118,
            305.60836,
            502.687478,
            312.90436
          ],
          "text": "ist"
        },
        {
          "bbox": [
            505.214038,
            305.60836,
            515.284278,
            312.90436
          ],
          "text": "als"
        },
        {
          "bbox": [
            517.811238,
            305.60836,
            528.385958,
            312.90436
          ],
          "text": "Fol"
        },
        {
          "bbox": [
            528.385318,
            305.60836,
            531.497318,
            312.90436
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-032",
      "source_page": 13,
      "text": "ge des Ausscheidens aus der Besteuerungshoheit des",
      "words": [
        {
          "bbox": [
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            315.17524,
            339.213878,
            322.47124
          ],
          "text": "ge"
        },
        {
          "bbox": [
            342.076198,
            315.17524,
            355.291238,
            322.47124
          ],
          "text": "des"
        },
        {
          "bbox": [
            358.154678,
            315.17524,
            409.060758,
            322.47124
          ],
          "text": "Ausscheidens"
        },
        {
          "bbox": [
            411.924198,
            315.17524,
            424.844278,
            322.47124
          ],
          "text": "aus"
        },
        {
          "bbox": [
            427.707718,
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            439.586758,
            322.47124
          ],
          "text": "der"
        },
        {
          "bbox": [
            442.448358,
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            515.418118,
            322.47124
          ],
          "text": "Besteuerungshoheit"
        },
        {
          "bbox": [
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            315.17524,
            531.496198,
            322.47124
          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-034",
      "source_page": 13,
      "text": "Fürstentums Liechtenstein einer in der Bundesrepublik",
      "words": [
        {
          "bbox": [
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            324.74228,
            375.395798,
            332.03828
          ],
          "text": "Fürstentums"
        },
        {
          "bbox": [
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            426.754838,
            332.03828
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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            447.514038,
            332.03828
          ],
          "text": "einer"
        },
        {
          "bbox": [
            450.439878,
            324.74228,
            456.752198,
            332.03828
          ],
          "text": "in"
        },
        {
          "bbox": [
            459.679078,
            324.74228,
            471.558118,
            332.03828
          ],
          "text": "der"
        },
        {
          "bbox": [
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            324.74228,
            531.497238,
            332.03828
          ],
          "text": "Bundesrepublik"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-035",
      "source_page": 13,
      "text": "Deutschland belegenen Betriebsstätte zuzuordnen, oder",
      "words": [
        {
          "bbox": [
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            375.132918,
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          ],
          "text": "Deutschland"
        },
        {
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          "text": "belegenen"
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        {
          "bbox": [
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          "text": "Betriebsstätte"
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        {
          "bbox": [
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          "text": "zuzuordnen,"
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          "text": "oder"
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      "text": "3. wenn die stillen Reserven des als entnommen oder ver -",
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        {
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          "text": "wenn"
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          "text": "die"
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          "text": "stillen"
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          "text": "Reserven"
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        {
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          "text": "des"
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        {
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          "text": "als"
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          "text": "entnommen"
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          "text": "oder"
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          "text": "ver"
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          "text": "-"
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      "text": "äußert geltenden Wirtschaftsguts im Fürstentum Liech-",
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          "text": "äußert"
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          "text": "geltenden"
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          "text": "Wirtschaftsguts"
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          "text": "im"
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          "text": "Fürstentum"
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      "text": "tenstein aufgedeckt werden oder in entsprechender",
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          "text": "aufgedeckt"
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          "text": "werden"
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          "text": "oder"
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          "text": "in"
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          "text": "Anwendung"
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          "text": "der"
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        {
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          "text": "Vorschriften"
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          "text": "des"
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          "text": "deutschen"
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          "text": "Steuerrechts"
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      "text": "hätten aufgedeckt werden müssen.",
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          "text": "hätten"
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          "text": "aufgedeckt"
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          "text": "werden"
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          "text": "müssen."
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      "id": "pdf-013-line-047",
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      "text": "Vorstehendes gilt bei Ermittlung des Überschusses der",
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          "text": "gilt"
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          "text": "bei"
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          "text": "Ermittlung"
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          "text": "des"
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        {
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          "text": "die"
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          "text": "Betriebsausgaben"
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          "text": "gemäß"
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          "text": "§"
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          "text": "4"
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      "text": "Absatz 3 EStG entsprechend. Wirtschaftsgüter für die ein",
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          "text": "Absatz"
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          "text": "3"
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          "text": "EStG"
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          "text": "entsprechend."
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          "text": "Wirtschaftsgüter"
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          "text": "für"
        },
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          "text": "die"
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        {
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          "text": "ein"
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      ]
    },
    {
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      "id": "pdf-013-line-053",
      "source_page": 13,
      "text": "Ausgleichsposten gebildet worden ist, sind in ein laufend zu",
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        {
          "bbox": [
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          "text": "gebildet"
        },
        {
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          "text": "worden"
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        {
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          "text": "ist,"
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          "text": "sind"
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          "text": "in"
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          "text": "ein"
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          "text": "laufend"
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      "text": "führendes Verzeichnis aufzunehmen. Die Person hat darüber",
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          "text": "Verzeichnis"
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          "text": "aufzunehmen."
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          "text": "Die"
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          "text": "Person"
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      "text": "hinaus Aufzeichnungen zu führen, aus denen die Bildung und",
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          "text": "Aufzeichnungen"
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          "text": "zu"
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          "text": "führen,"
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          "text": "aus"
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          "text": "denen"
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          "text": "die"
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          "text": "Bildung"
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          "text": "Auflösung"
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Ausgleichspostens"
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          "text": "hervorgeht."
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          "text": "Diese"
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          "text": "Auf-"
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          "text": "sind"
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          "text": "der"
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          "text": "Steuererklärung"
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      "text": "Die Person ist verpflichtet, der zuständigen Finanzbehörde",
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        {
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          "text": "Die"
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          "text": "Person"
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          "text": "ist"
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      "text": "ein Ereignis im Sinne der vorstehenden Nummern unverzüg-",
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          "text": "ein"
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        {
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          "text": "Ereignis"
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        {
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "vorstehenden"
        },
        {
          "bbox": [
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          "text": "Nummern"
        },
        {
          "bbox": [
            495.651826,
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          "text": "unverzüg-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-068",
      "source_page": 13,
      "text": "lich anzuzeigen. Kommt die Person dieser Anzeigepflicht,",
      "words": [
        {
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          "text": "lich"
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          "text": "anzuzeigen."
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          ],
          "text": "Kommt"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "Anzeigepflicht,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-069",
      "source_page": 13,
      "text": "ihren Aufzeichnungspflichten oder ihren sonstigen Mitwir-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ihren"
        },
        {
          "bbox": [
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          ],
          "text": "Aufzeichnungspflichten"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "ihren"
        },
        {
          "bbox": [
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          "text": "sonstigen"
        },
        {
          "bbox": [
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          ],
          "text": "Mitwir-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-071",
      "source_page": 13,
      "text": "kungspflichten im Sinne des § 90 der deutschen Abgaben-",
      "words": [
        {
          "bbox": [
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          "text": "kungspflichten"
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          ],
          "text": "im"
        },
        {
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          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "90"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "deutschen"
        },
        {
          "bbox": [
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          "text": "Abgaben-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-073",
      "source_page": 13,
      "text": "ordnung (AO) nicht nach, ist der Ausgleichsposten dieses",
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        {
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          "text": "ordnung"
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          "text": "(AO)"
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          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "nach,"
        },
        {
          "bbox": [
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          "text": "ist"
        },
        {
          "bbox": [
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          "text": "der"
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          "text": "Ausgleichsposten"
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          "text": "dieses"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-013-line-075",
      "source_page": 13,
      "text": "Wirtschaftsguts gewinnerhöhend aufzulösen.",
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        {
          "bbox": [
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          "text": "Wirtschaftsguts"
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          "text": "gewinnerhöhend"
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          "bbox": [
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          "text": "aufzulösen."
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    },
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      "id": "pdf-013-line-077",
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      "text": "b) Für eine im Fürstentum Liechtenstein ansässige Person gilt",
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        {
          "bbox": [
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          "text": "b)"
        },
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          ],
          "text": "Für"
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          "text": "eine"
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        {
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          ],
          "text": "im"
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          "text": "Fürstentum"
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          ],
          "text": "Liechtenstein"
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          "text": "ansässige"
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          "text": "Person"
        },
        {
          "bbox": [
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          "text": "gilt"
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      ]
    },
    {
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      "id": "pdf-013-line-079",
      "source_page": 13,
      "text": "Buchstabe a) entsprechend.",
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        {
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          ],
          "text": "Buchstabe"
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          ],
          "text": "a)"
        },
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          "text": "entsprechend."
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      "id": "pdf-013-line-082",
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      "text": "(2) Soweit es bei einer in einem Vertragsstaat ansässigen",
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        {
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          "text": "(2)"
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          "text": "Soweit"
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          ],
          "text": "es"
        },
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          "text": "bei"
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        {
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          "text": "einer"
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        {
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          "text": "in"
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          "bbox": [
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          "text": "einem"
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          "bbox": [
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          "text": "Vertragsstaat"
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        {
          "bbox": [
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          "text": "ansässigen"
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      ]
    },
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      "id": "pdf-013-line-083",
      "source_page": 13,
      "text": "Person in Bezug auf Vermögen, das nicht einer im anderen",
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        {
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          "text": "Person"
        },
        {
          "bbox": [
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          "text": "in"
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        {
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          "text": "Bezug"
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          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            489.388626,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "anderen"
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      ]
    },
    {
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      "id": "pdf-013-line-085",
      "source_page": 13,
      "text": "Vertragsstaat belegenen Betriebsstätte im Sinne des Artikels 5",
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        {
          "bbox": [
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          "text": "Vertragsstaat"
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          "text": "belegenen"
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          ],
          "text": "Betriebsstätte"
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          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
        },
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          ],
          "text": "des"
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          "text": "Artikels"
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          "text": "5"
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      ]
    },
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      "id": "pdf-013-line-087",
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      "text": "dieses Abkommens zuzuordnen ist, allein durch das Inkraft-",
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        {
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          "text": "dieses"
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        {
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          "text": "Abkommens"
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          "text": "zuzuordnen"
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          "text": "ist,"
        },
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          "text": "allein"
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          "bbox": [
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          "text": "durch"
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          "text": "das"
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          "text": "Inkraft-"
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    },
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      "id": "pdf-013-line-089",
      "source_page": 13,
      "text": "treten dieses Abkommens zur Anwendung des § 4 Absatz 1",
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          "text": "treten"
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          "text": "dieses"
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          ],
          "text": "Abkommens"
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          "text": "zur"
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          ],
          "text": "Anwendung"
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          ],
          "text": "des"
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          ],
          "text": "§"
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          "text": "4"
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          "text": "Absatz"
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          ],
          "text": "1"
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      ]
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      "id": "pdf-013-line-091",
      "source_page": 13,
      "text": "Satz 3 EStG oder des § 12 Absatz 1 KStG kommt, wird Folgen-",
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          "text": "Satz"
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          "text": "3"
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          "text": "EStG"
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          ],
          "text": "oder"
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          "text": "des"
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          "text": "§"
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          ],
          "text": "12"
        },
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          "text": "Absatz"
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        {
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            635.25556
          ],
          "text": "1"
        },
        {
          "bbox": [
            436.279426,
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          ],
          "text": "KStG"
        },
        {
          "bbox": [
            457.690226,
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            484.722866,
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          ],
          "text": "kommt,"
        },
        {
          "bbox": [
            487.048386,
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          ],
          "text": "wird"
        },
        {
          "bbox": [
            504.472786,
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            531.493026,
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          ],
          "text": "Folgen-"
        }
      ]
    },
    {
      "bbox": [
        304.721026,
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      ],
      "id": "pdf-013-line-093",
      "source_page": 13,
      "text": "des vereinbart:",
      "words": [
        {
          "bbox": [
            304.721026,
            637.52644,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "vereinbart:"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-095",
      "source_page": 13,
      "text": "a) Die hierfür geschuldete Steuer ist zinslos und ohne Sicher-",
      "words": [
        {
          "bbox": [
            304.720946,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
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          ],
          "text": "hierfür"
        },
        {
          "bbox": [
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          ],
          "text": "geschuldete"
        },
        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            430.217106,
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            438.572706,
            659.54476
          ],
          "text": "ist"
        },
        {
          "bbox": [
            441.269586,
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          ],
          "text": "zinslos"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            484.971506,
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            502.844146,
            659.54476
          ],
          "text": "ohne"
        },
        {
          "bbox": [
            505.540466,
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          ],
          "text": "Sicher-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-097",
      "source_page": 13,
      "text": "heitsleistung zu stunden.",
      "words": [
        {
          "bbox": [
            317.476706,
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            669.11164
          ],
          "text": "heitsleistung"
        },
        {
          "bbox": [
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            669.11164
          ],
          "text": "zu"
        },
        {
          "bbox": [
            375.097746,
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            406.220146,
            669.11164
          ],
          "text": "stunden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-100",
      "source_page": 13,
      "text": "Die Stundung ist zu widerrufen,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
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          ],
          "text": "Stundung"
        },
        {
          "bbox": [
            368.423906,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            378.941506,
            676.5378,
            387.229346,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            389.451346,
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          ],
          "text": "widerrufen,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-102",
      "source_page": 13,
      "text": "1. soweit das Vermögen veräußert wird oder nach deut-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "1."
        },
        {
          "bbox": [
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          ],
          "text": "soweit"
        },
        {
          "bbox": [
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            370.587026,
            698.55612
          ],
          "text": "das"
        },
        {
          "bbox": [
            374.037586,
            691.26012,
            410.915106,
            698.55612
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            414.364866,
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            698.55612
          ],
          "text": "veräußert"
        },
        {
          "bbox": [
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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            698.55612
          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "deut-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-104",
      "source_page": 13,
      "text": "schem Steuerrecht als veräußert gilt, verdeckt in eine Ge-",
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        {
          "bbox": [
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          ],
          "text": "schem"
        },
        {
          "bbox": [
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            396.924066,
            708.123
          ],
          "text": "Steuerrecht"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "veräußert"
        },
        {
          "bbox": [
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          ],
          "text": "gilt,"
        },
        {
          "bbox": [
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            491.293826,
            708.123
          ],
          "text": "verdeckt"
        },
        {
          "bbox": [
            493.258946,
            700.827,
            499.447586,
            708.123
          ],
          "text": "in"
        },
        {
          "bbox": [
            501.412466,
            700.827,
            516.121666,
            708.123
          ],
          "text": "eine"
        },
        {
          "bbox": [
            518.086146,
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            531.493346,
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          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-106",
      "source_page": 13,
      "text": "sellschaft im Sinne des § 17 Absatz 1 EStG eingelegt",
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        {
          "bbox": [
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          ],
          "text": "sellschaft"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "17"
        },
        {
          "bbox": [
            440.092866,
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            717.68996
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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            717.68996
          ],
          "text": "1"
        },
        {
          "bbox": [
            476.049666,
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          ],
          "text": "EStG"
        },
        {
          "bbox": [
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          ],
          "text": "eingelegt"
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      ]
    },
    {
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      "id": "pdf-013-line-108",
      "source_page": 13,
      "text": "oder bei Anteilen an Kapitalgesellschaften einer der Tat-",
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        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
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          ],
          "text": "Anteilen"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "Kapitalgesellschaften"
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Tat-"
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      ]
    },
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      "id": "pdf-013-line-110",
      "source_page": 13,
      "text": "bestände des § 17 Absatz 4 EStG erfüllt wird;",
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        {
          "bbox": [
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          ],
          "text": "bestände"
        },
        {
          "bbox": [
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            378.827026,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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            385.497746,
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "17"
        },
        {
          "bbox": [
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            423.417186,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            425.639746,
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            430.087746,
            736.8238
          ],
          "text": "4"
        },
        {
          "bbox": [
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            450.946226,
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          ],
          "text": "EStG"
        },
        {
          "bbox": [
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          ],
          "text": "erfüllt"
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        {
          "bbox": [
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          "text": "wird;"
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      ]
    },
    {
      "bbox": [
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      "source_page": 13,
      "text": "2. soweit das Vermögen auf eine Person übergeht, die nicht",
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        {
          "bbox": [
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          ],
          "text": "2."
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        {
          "bbox": [
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          ],
          "text": "soweit"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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            406.622466,
            751.54604
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
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            419.705106,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            421.695586,
            744.25004,
            436.481906,
            751.54604
          ],
          "text": "eine"
        },
        {
          "bbox": [
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            744.25004,
            463.269106,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "übergeht,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        }
      ]
    },
    {
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      "id": "pdf-013-line-115",
      "source_page": 13,
      "text": "in einem der beiden Vertragsstaaten einer mit der deut-",
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        {
          "bbox": [
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            336.475906,
            761.11292
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            363.570626,
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            375.313826,
            761.11292
          ],
          "text": "der"
        },
        {
          "bbox": [
            378.000146,
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          ],
          "text": "beiden"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            484.013666,
            753.81692,
            495.173346,
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          ],
          "text": "mit"
        },
        {
          "bbox": [
            497.861106,
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            509.604306,
            761.11292
          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "deut-"
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      ]
    },
    {
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      ],
      "id": "pdf-013-line-117",
      "source_page": 13,
      "text": "schen unbeschränkten Einkommen- oder Körperschaft-",
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        {
          "bbox": [
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          ],
          "text": "schen"
        },
        {
          "bbox": [
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            770.67996
          ],
          "text": "unbeschränkten"
        },
        {
          "bbox": [
            414.729746,
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            460.210066,
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          ],
          "text": "Einkommen-"
        },
        {
          "bbox": [
            462.901826,
            763.38396,
            479.270626,
            770.67996
          ],
          "text": "oder"
        },
        {
          "bbox": [
            481.961266,
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            531.492706,
            770.67996
          ],
          "text": "Körperschaft-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-013-line-118",
      "source_page": 13,
      "text": "steuerpflicht vergleichbaren Steuerpflicht unterliegt;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "steuerpflicht"
        },
        {
          "bbox": [
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          ],
          "text": "vergleichbaren"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerpflicht"
        },
        {
          "bbox": [
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          ],
          "text": "unterliegt;"
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      ]
    },
    {
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      ],
      "id": "pdf-014-line-003",
      "source_page": 14,
      "text": "3. soweit in Bezug auf das Vermögen eine Entnahme oder",
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        {
          "bbox": [
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          ],
          "text": "3."
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        {
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            82.4132
          ],
          "text": "soweit"
        },
        {
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            75.1172,
            121.45764,
            82.4132
          ],
          "text": "in"
        },
        {
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          ],
          "text": "Bezug"
        },
        {
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            160.54068,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            163.21156,
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            176.25764,
            82.4132
          ],
          "text": "das"
        },
        {
          "bbox": [
            178.92932,
            75.1172,
            215.21524,
            82.4132
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            217.88612,
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          "text": "eine"
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          "text": "Entnahme"
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      "text": "ein anderer Vorgang verwirklicht wird, der nach dem",
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          "text": "Vorgang"
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          "text": "verwirklicht"
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          "text": "wird,"
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          "text": "der"
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          "text": "nach"
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      "id": "pdf-014-line-007",
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      "text": "Recht eines der beiden Vertragsstaaten zum Ansatz des",
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          "text": "eines"
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          "text": "der"
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          "text": "beiden"
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          "text": "Vertragsstaaten"
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          "text": "zum"
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          "text": "Ansatz"
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      "text": "Teilwerts oder des gemeinen Werts führt;",
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          "text": "Teilwerts"
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          "text": "oder"
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          "text": "gemeinen"
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          "text": "Werts"
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      "text": "4. wenn die Person oder ihr Rechtsnachfolger nicht mehr in",
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          "text": "wenn"
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          "text": "Person"
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          "text": "ihr"
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          "text": "Rechtsnachfolger"
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          "text": "mehr"
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      "text": "einem der beiden Vertragsstaaten ansässig ist.",
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          "text": "einem"
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          "text": "der"
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          "text": "beiden"
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          "text": "Vertragsstaaten"
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      "text": "Ein Umwandlungsvorgang, auf den das deutsche Umwand-",
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          "text": "Ein"
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        {
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          "text": "Umwandlungsvorgang,"
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          "text": "auf"
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          "text": "den"
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          "text": "das"
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          "text": "Umwand-"
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      ]
    },
    {
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      "id": "pdf-014-line-018",
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      "text": "lungssteuergesetz (UmwStG) vom 7. Dezember 2006 (BGBl. I",
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          "text": "(UmwStG)"
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          "text": "vom"
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          "text": "7."
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          "text": "Dezember"
        },
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          "text": "2006"
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          "text": "I"
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      "id": "pdf-014-line-020",
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      "text": "S. 2782, 2791) in der jeweils geltenden Fassung anzuwenden",
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          "text": "S."
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        {
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          "text": "2782,"
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        {
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          ],
          "text": "2791)"
        },
        {
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          ],
          "text": "in"
        },
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          "text": "der"
        },
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          "text": "jeweils"
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          "text": "geltenden"
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          "text": "Fassung"
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      "source_page": 14,
      "text": "ist, gilt auf Antrag nicht als Veräußerung im Sinne der",
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          "text": "ist,"
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          "text": "gilt"
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          "text": "auf"
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          "text": "Antrag"
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          "text": "nicht"
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          "text": "als"
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          "text": "Veräußerung"
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          "text": "im"
        },
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          "text": "Sinne"
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      "text": "Nummer 1, wenn der Vorgang für Zwecke des deutschen",
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          "text": "Nummer"
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          "text": "1,"
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          "text": "wenn"
        },
        {
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          "text": "der"
        },
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          "text": "Vorgang"
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          "text": "für"
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          "text": "Zwecke"
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          "text": "des"
        },
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          "text": "deutschen"
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      "id": "pdf-014-line-026",
      "source_page": 14,
      "text": "Steuerrechts zum Buchwert oder bei im Privatvermögen",
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        {
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          "text": "Steuerrechts"
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          "text": "zum"
        },
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          "text": "Buchwert"
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          "text": "oder"
        },
        {
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          "text": "bei"
        },
        {
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          "text": "im"
        },
        {
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          "text": "Privatvermögen"
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      "id": "pdf-014-line-028",
      "source_page": 14,
      "text": "befind lichen Anteilen an Kapitalgesellschaften zu den An-",
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          "text": "befind"
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          "text": "lichen"
        },
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          "text": "Anteilen"
        },
        {
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          ],
          "text": "an"
        },
        {
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          "text": "Kapitalgesellschaften"
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          "text": "zu"
        },
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          "text": "An-"
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      ]
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      "text": "schaffungskosten erfolgt.",
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          "text": "schaffungskosten"
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      "text": "b) Ist bei Anteilen an Kapitalgesellschaften im Fall des Buch -",
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        {
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          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "Ist"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
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          "text": "Anteilen"
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          "text": "an"
        },
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          "text": "Kapitalgesellschaften"
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Fall"
        },
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          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Buch"
        },
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          "bbox": [
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          "text": "-"
        }
      ]
    },
    {
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      "id": "pdf-014-line-035",
      "source_page": 14,
      "text": "staben a) Satz 2 Nummer 1 der Veräußerungsgewinn im Sin-",
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        {
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          "text": "staben"
        },
        {
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          "text": "a)"
        },
        {
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          ],
          "text": "Satz"
        },
        {
          "bbox": [
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          "text": "Nummer"
        },
        {
          "bbox": [
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Veräußerungsgewinn"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sin-"
        }
      ]
    },
    {
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      "id": "pdf-014-line-037",
      "source_page": 14,
      "text": "ne des § 17 Absatz 2 EStG im Zeitpunkt der Beendigung der",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ne"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "17"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "EStG"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            233.690737,
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          ],
          "text": "Beendigung"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
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      "id": "pdf-014-line-039",
      "source_page": 14,
      "text": "Stundung niedriger als der Gewinn, der sich durch Anwen-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Stundung"
        },
        {
          "bbox": [
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          ],
          "text": "niedriger"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
            161.219217,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinn,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            262.863537,
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          ],
          "text": "Anwen-"
        }
      ]
    },
    {
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      "id": "pdf-014-line-041",
      "source_page": 14,
      "text": "dung des § 4 Absatz 1 Satz 3 EStG oder des § 12 Absatz 1",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dung"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "Satz"
        },
        {
          "bbox": [
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          ],
          "text": "3"
        },
        {
          "bbox": [
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          "text": "EStG"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            225.368657,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            240.849377,
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          ],
          "text": "§"
        },
        {
          "bbox": [
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          ],
          "text": "12"
        },
        {
          "bbox": [
            259.078417,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            286.102017,
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          ],
          "text": "1"
        }
      ]
    },
    {
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      "id": "pdf-014-line-043",
      "source_page": 14,
      "text": "KStG ergibt und wird die Wertminderung bei der Einkom-",
      "words": [
        {
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          "text": "KStG"
        },
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          ],
          "text": "ergibt"
        },
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          ],
          "text": "und"
        },
        {
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Wertminderung"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Einkom-"
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      ]
    },
    {
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      "id": "pdf-014-line-044",
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      "text": "mens- oder Körperschaftsbesteuerung durch den anderen",
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        {
          "bbox": [
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          ],
          "text": "mens-"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Körperschaftsbesteuerung"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          "text": "anderen"
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      ]
    },
    {
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      "id": "pdf-014-line-046",
      "source_page": 14,
      "text": "Vertragsstaat nicht berücksichtigt, so ist der Steuerbescheid",
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        {
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          "text": "Vertragsstaat"
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          ],
          "text": "nicht"
        },
        {
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          "text": "berücksichtigt,"
        },
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Steuerbescheid"
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      ]
    },
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      "id": "pdf-014-line-047",
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      "text": "insoweit aufzuheben oder zu ändern; § 175 Absatz 1 Satz 2",
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        {
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          "text": "insoweit"
        },
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          ],
          "text": "aufzuheben"
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "zu"
        },
        {
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          ],
          "text": "ändern;"
        },
        {
          "bbox": [
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          ],
          "text": "§"
        },
        {
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          ],
          "text": "175"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
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          ],
          "text": "1"
        },
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          "text": "Satz"
        },
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          "text": "2"
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      ]
    },
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      "id": "pdf-014-line-049",
      "source_page": 14,
      "text": "AO gilt entsprechend. Dies gilt nur, soweit die Person nach-",
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        {
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          ],
          "text": "AO"
        },
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          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "entsprechend."
        },
        {
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          ],
          "text": "Dies"
        },
        {
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          ],
          "text": "gilt"
        },
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          ],
          "text": "nur,"
        },
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          ],
          "text": "soweit"
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          ],
          "text": "die"
        },
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          ],
          "text": "Person"
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          "text": "nach-"
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      ]
    },
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      "id": "pdf-014-line-051",
      "source_page": 14,
      "text": "weist, dass die Wertminderung betrieblich veranlasst ist und",
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        {
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          ],
          "text": "weist,"
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          ],
          "text": "dass"
        },
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Wertminderung"
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          ],
          "text": "betrieblich"
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          ],
          "text": "veranlasst"
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          ],
          "text": "ist"
        },
        {
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          ],
          "text": "und"
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      ]
    },
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      "id": "pdf-014-line-053",
      "source_page": 14,
      "text": "nicht auf eine gesellschaftsrechtliche Maßnahme, insbe -",
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          "text": "nicht"
        },
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          ],
          "text": "auf"
        },
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          ],
          "text": "eine"
        },
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          "text": "gesellschaftsrechtliche"
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          "text": "Maßnahme,"
        },
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          "bbox": [
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          ],
          "text": "insbe"
        },
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          ],
          "text": "-"
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      ]
    },
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      "id": "pdf-014-line-055",
      "source_page": 14,
      "text": "sondere eine Gewinnausschüttung, zurückzuführen ist. Die",
      "words": [
        {
          "bbox": [
            76.534505,
            346.4836,
            105.704025,
            353.7796
          ],
          "text": "sondere"
        },
        {
          "bbox": [
            108.416745,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            126.082905,
            346.4836,
            204.700745,
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          ],
          "text": "Gewinnausschüttung,"
        },
        {
          "bbox": [
            207.413225,
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            262.670585,
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          ],
          "text": "zurückzuführen"
        },
        {
          "bbox": [
            265.383705,
            346.4836,
            276.042425,
            353.7796
          ],
          "text": "ist."
        },
        {
          "bbox": [
            278.754905,
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            353.7796
          ],
          "text": "Die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-057",
      "source_page": 14,
      "text": "Wertminderung ist höchstens im Umfang des Gewinns durch",
      "words": [
        {
          "bbox": [
            76.535145,
            356.05056,
            131.068265,
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          ],
          "text": "Wertminderung"
        },
        {
          "bbox": [
            133.032985,
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            141.257385,
            363.34656
          ],
          "text": "ist"
        },
        {
          "bbox": [
            143.221785,
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          ],
          "text": "höchstens"
        },
        {
          "bbox": [
            181.848105,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            192.375225,
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          ],
          "text": "Umfang"
        },
        {
          "bbox": [
            222.461545,
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            363.34656
          ],
          "text": "des"
        },
        {
          "bbox": [
            237.392505,
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          ],
          "text": "Gewinns"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-059",
      "source_page": 14,
      "text": "Anwendung des § 4 Absatz 1 Satz 3 EStG oder des § 12 Ab-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            136.168745,
            365.61752,
            140.616745,
            372.91352
          ],
          "text": "§"
        },
        {
          "bbox": [
            142.610745,
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            147.058745,
            372.91352
          ],
          "text": "4"
        },
        {
          "bbox": [
            149.052745,
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            173.604425,
            372.91352
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            175.598905,
            365.61752,
            180.046905,
            372.91352
          ],
          "text": "1"
        },
        {
          "bbox": [
            182.040905,
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            197.861785,
            372.91352
          ],
          "text": "Satz"
        },
        {
          "bbox": [
            199.856265,
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            204.304265,
            372.91352
          ],
          "text": "3"
        },
        {
          "bbox": [
            206.298265,
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            224.917465,
            372.91352
          ],
          "text": "EStG"
        },
        {
          "bbox": [
            226.910505,
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            243.186265,
            372.91352
          ],
          "text": "oder"
        },
        {
          "bbox": [
            245.179065,
            365.61752,
            258.204745,
            372.91352
          ],
          "text": "des"
        },
        {
          "bbox": [
            260.199465,
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            264.647465,
            372.91352
          ],
          "text": "§"
        },
        {
          "bbox": [
            266.641465,
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            275.531065,
            372.91352
          ],
          "text": "12"
        },
        {
          "bbox": [
            277.525065,
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            290.550985,
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          ],
          "text": "Ab-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-061",
      "source_page": 14,
      "text": "satz 1 KStG zu berücksichtigen. Ist die Wertminderung auf",
      "words": [
        {
          "bbox": [
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          ],
          "text": "satz"
        },
        {
          "bbox": [
            94.004505,
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            98.452505,
            382.4804
          ],
          "text": "1"
        },
        {
          "bbox": [
            101.155865,
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          ],
          "text": "KStG"
        },
        {
          "bbox": [
            123.054905,
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            131.379705,
            382.4804
          ],
          "text": "zu"
        },
        {
          "bbox": [
            134.083065,
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            193.600265,
            382.4804
          ],
          "text": "berücksichtigen."
        },
        {
          "bbox": [
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            204.967385,
            382.4804
          ],
          "text": "Ist"
        },
        {
          "bbox": [
            207.671065,
            375.1844,
            218.558665,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            221.261785,
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          ],
          "text": "Wertminderung"
        },
        {
          "bbox": [
            279.368745,
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          ],
          "text": "auf"
        }
      ]
    },
    {
      "bbox": [
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        392.04728
      ],
      "id": "pdf-014-line-063",
      "source_page": 14,
      "text": "eine Gewinnausschüttung zurückzuführen und wird sie bei",
      "words": [
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            94.296345,
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          ],
          "text": "Gewinnausschüttung"
        },
        {
          "bbox": [
            173.784905,
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            229.350745,
            392.04728
          ],
          "text": "zurückzuführen"
        },
        {
          "bbox": [
            232.087545,
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            245.866745,
            392.04728
          ],
          "text": "und"
        },
        {
          "bbox": [
            248.602585,
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            263.913225,
            392.04728
          ],
          "text": "wird"
        },
        {
          "bbox": [
            266.648985,
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            276.861145,
            392.04728
          ],
          "text": "sie"
        },
        {
          "bbox": [
            279.597625,
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          ],
          "text": "bei"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-064",
      "source_page": 14,
      "text": "der Einkommens- oder Körperschaftsbesteuerung nicht",
      "words": [
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Einkommens-"
        },
        {
          "bbox": [
            148.950345,
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            165.510185,
            401.61424
          ],
          "text": "oder"
        },
        {
          "bbox": [
            170.706505,
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            401.61424
          ],
          "text": "Körperschaftsbesteuerung"
        },
        {
          "bbox": [
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            401.61424
          ],
          "text": "nicht"
        }
      ]
    },
    {
      "bbox": [
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        290.550585,
        411.1812
      ],
      "id": "pdf-014-line-066",
      "source_page": 14,
      "text": "berücksichtigt, ist die auf diese Gewinnausschüttung erho-",
      "words": [
        {
          "bbox": [
            76.535545,
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            411.1812
          ],
          "text": "berücksichtigt,"
        },
        {
          "bbox": [
            132.319305,
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            140.665065,
            411.1812
          ],
          "text": "ist"
        },
        {
          "bbox": [
            143.357065,
            403.8852,
            154.220985,
            411.1812
          ],
          "text": "die"
        },
        {
          "bbox": [
            156.912425,
            403.8852,
            168.073145,
            411.1812
          ],
          "text": "auf"
        },
        {
          "bbox": [
            170.764745,
            403.8852,
            189.974105,
            411.1812
          ],
          "text": "diese"
        },
        {
          "bbox": [
            192.665545,
            403.8852,
            268.649385,
            411.1812
          ],
          "text": "Gewinnausschüttung"
        },
        {
          "bbox": [
            271.341625,
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            290.550585,
            411.1812
          ],
          "text": "erho-"
        }
      ]
    },
    {
      "bbox": [
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        290.552665,
        420.74808
      ],
      "id": "pdf-014-line-068",
      "source_page": 14,
      "text": "bene und keinem Ermäßigungsanspruch mehr unterliegende",
      "words": [
        {
          "bbox": [
            76.535065,
            413.45208,
            94.304665,
            420.74808
          ],
          "text": "bene"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            111.926745,
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            137.662345,
            420.74808
          ],
          "text": "keinem"
        },
        {
          "bbox": [
            139.657465,
            413.45208,
            219.896105,
            420.74808
          ],
          "text": "Ermäßigungsanspruch"
        },
        {
          "bbox": [
            221.892185,
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          ],
          "text": "mehr"
        },
        {
          "bbox": [
            242.104745,
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            420.74808
          ],
          "text": "unterliegende"
        }
      ]
    },
    {
      "bbox": [
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        430.31496
      ],
      "id": "pdf-014-line-070",
      "source_page": 14,
      "text": "inländische Kapitalertragsteuer auf die durch Anwendung des",
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        {
          "bbox": [
            76.534585,
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            116.044825,
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          ],
          "text": "inländische"
        },
        {
          "bbox": [
            117.965545,
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            184.283305,
            430.31496
          ],
          "text": "Kapitalertragsteuer"
        },
        {
          "bbox": [
            186.203225,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            199.077305,
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            209.733705,
            430.31496
          ],
          "text": "die"
        },
        {
          "bbox": [
            211.654425,
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            231.790025,
            430.31496
          ],
          "text": "durch"
        },
        {
          "bbox": [
            233.711145,
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          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
            277.668425,
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          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-072",
      "source_page": 14,
      "text": "§ 4 Absatz 1 Satz 3 EStG oder des § 12 Absatz 1 KStG",
      "words": [
        {
          "bbox": [
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            432.58592,
            80.983145,
            439.88192
          ],
          "text": "§"
        },
        {
          "bbox": [
            84.380025,
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            88.828025,
            439.88192
          ],
          "text": "4"
        },
        {
          "bbox": [
            92.224905,
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            117.249865,
            439.88192
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            120.647305,
            432.58592,
            125.095305,
            439.88192
          ],
          "text": "1"
        },
        {
          "bbox": [
            128.492105,
            432.58592,
            144.596985,
            439.88192
          ],
          "text": "Satz"
        },
        {
          "bbox": [
            147.994345,
            432.58592,
            152.442345,
            439.88192
          ],
          "text": "3"
        },
        {
          "bbox": [
            155.839065,
            432.58592,
            174.742425,
            439.88192
          ],
          "text": "EStG"
        },
        {
          "bbox": [
            178.138265,
            432.58592,
            194.698105,
            439.88192
          ],
          "text": "oder"
        },
        {
          "bbox": [
            198.093785,
            432.58592,
            211.308825,
            439.88192
          ],
          "text": "des"
        },
        {
          "bbox": [
            214.706425,
            432.58592,
            219.154425,
            439.88192
          ],
          "text": "§"
        },
        {
          "bbox": [
            222.551145,
            432.58592,
            231.535305,
            439.88192
          ],
          "text": "12"
        },
        {
          "bbox": [
            234.932025,
            432.58592,
            259.957065,
            439.88192
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            263.354425,
            432.58592,
            267.802425,
            439.88192
          ],
          "text": "1"
        },
        {
          "bbox": [
            271.199145,
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            439.88192
          ],
          "text": "KStG"
        }
      ]
    },
    {
      "bbox": [
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        195.862265,
        449.44888
      ],
      "id": "pdf-014-line-074",
      "source_page": 14,
      "text": "geschuldete Steuer anzurechnen.",
      "words": [
        {
          "bbox": [
            76.534905,
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            120.141385,
            449.44888
          ],
          "text": "geschuldete"
        },
        {
          "bbox": [
            122.362985,
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            145.644185,
            449.44888
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            147.864985,
            442.15288,
            195.862265,
            449.44888
          ],
          "text": "anzurechnen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-077",
      "source_page": 14,
      "text": "c) Die Person oder ihr Gesamtrechtsnachfolger hat dem Finanz-",
      "words": [
        {
          "bbox": [
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            70.145545,
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            134.542665,
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          ],
          "text": "ihr"
        },
        {
          "bbox": [
            145.237065,
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          ],
          "text": "Gesamtrechtsnachfolger"
        },
        {
          "bbox": [
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          ],
          "text": "hat"
        },
        {
          "bbox": [
            246.753065,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            264.422105,
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            290.549705,
            466.558
          ],
          "text": "Finanz-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-079",
      "source_page": 14,
      "text": "amt, das im Zeitpunkt des Inkrafttretens dieses Abkommens",
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        {
          "bbox": [
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            92.394825,
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          ],
          "text": "amt,"
        },
        {
          "bbox": [
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            107.575785,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            109.720905,
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            118.320265,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            120.463705,
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            154.054105,
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          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            156.198745,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            171.380985,
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            218.195385,
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          ],
          "text": "Inkrafttretens"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
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      ]
    },
    {
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      ],
      "id": "pdf-014-line-081",
      "source_page": 14,
      "text": "nach § 19 AO zuständig ist, nach amtlich vorgeschriebenem",
      "words": [
        {
          "bbox": [
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            94.019385,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            96.194985,
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            100.642985,
            485.69176
          ],
          "text": "§"
        },
        {
          "bbox": [
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            111.713865,
            485.69176
          ],
          "text": "19"
        },
        {
          "bbox": [
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          "text": "AO"
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          "text": "zuständig"
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          "text": "ist,"
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          "text": "nach"
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          "text": "amtlich"
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      "text": "Vordruck die Verwirklichung eines der Tatbestände des Buch-",
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        {
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          "text": "Vordruck"
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          "text": "die"
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          "text": "Verwirklichung"
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          "text": "eines"
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          "text": "der"
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          "text": "Tatbestände"
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          "text": "des"
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          "text": "Buch-"
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      "text": "staben a) Satz 2 mitzuteilen. Die Mitteilung ist innerhalb eines",
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        {
          "bbox": [
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          "text": "a)"
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          "text": "Satz"
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          "text": "2"
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          "text": "mitzuteilen."
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          "text": "Die"
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          "text": "Mitteilung"
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          "text": "ist"
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          "text": "innerhalb"
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      "text": "Monats nach dem meldepflichtigen Ereignis zu erstatten; sie",
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          "text": "Monats"
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          "text": "nach"
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          "text": "dem"
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          "text": "meldepflichtigen"
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          "text": "Ereignis"
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          "text": "zu"
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          "text": "erstatten;"
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      "text": "ist von der Person eigenhändig zu unterschreiben. In den",
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          "text": "der"
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          "text": "Person"
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          "text": "eigenhändig"
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          "text": "zu"
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      "text": "Fällen des Buchstaben a) Satz 2 Nummer 1 und 2 ist der",
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          "text": "2"
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          "text": "1"
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      "text": "Mitteilung ein schriftlicher Nachweis über das Rechts -",
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      "text": "geschäft beizufügen. Die Person hat dem nach Satz 1 zu-",
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          "text": "1"
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      "text": "ständigen Finanzamt jährlich bis zum Ablauf des 31. Januar",
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          "text": "jährlich"
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          "text": "31."
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          "text": "Januar"
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      "text": "schriftlich seine am 31. Dezember des vorangegangenen",
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          "text": "schriftlich"
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          "text": "seine"
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          "text": "am"
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          "text": "31."
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          "text": "Dezember"
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          "text": "des"
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      "id": "pdf-014-line-099",
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      "text": "Kalenderjahres geltende Anschrift mitzuteilen und zu bestä -",
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          "text": "geltende"
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          "text": "zu"
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          "text": "bestä"
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      "id": "pdf-014-line-101",
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      "text": "tigen, dass das Vermögen ihr oder im Fall der unentgeltlichen",
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          "text": "tigen,"
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          "text": "dass"
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          "text": "im"
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          "text": "Fall"
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          "text": "der"
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          "text": "unentgeltlichen"
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      "id": "pdf-014-line-103",
      "source_page": 14,
      "text": "Rechtsnachfolge unter Lebenden ihrem Rechtsnachfolger",
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          "text": "Rechtsnachfolge"
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          "text": "unter"
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          "text": "Lebenden"
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          "text": "ihrem"
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        {
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          "text": "Rechtsnachfolger"
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    },
    {
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      "source_page": 14,
      "text": "weiterhin zuzurechnen sind. Die Stundung nach Buchstabe a)",
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        {
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          "text": "weiterhin"
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          "text": "zuzurechnen"
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          "text": "sind."
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          "text": "Die"
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          "text": "Stundung"
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          "text": "nach"
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        {
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          "text": "Buchstabe"
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        {
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    },
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      "text": "Satz 1 kann widerrufen werden, wenn die Person ihre Mitwir-",
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        {
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        {
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          "text": "1"
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          "text": "kann"
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          "text": "widerrufen"
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          "text": "werden,"
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          "text": "wenn"
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          "text": "die"
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          "text": "Person"
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          "text": "ihre"
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      "text": "kungspflicht nach Satz 4 nicht erfüllt.",
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          "text": "kungspflicht"
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          "text": "nach"
        },
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          "text": "Satz"
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          "text": "4"
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          "text": "nicht"
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          "text": "erfüllt."
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      "text": "(3) In den Fällen des Absatz 1 Buchstabe a) ist die deutsche",
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          "text": "(3)"
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          "text": "In"
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          "text": "den"
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        {
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          "text": "Fällen"
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        {
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          "text": "des"
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        {
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          "text": "Absatz"
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        {
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          ],
          "text": "1"
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        {
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          "text": "Buchstabe"
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        {
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          "text": "a)"
        },
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          "text": "ist"
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          "text": "die"
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          "text": "deutsche"
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    },
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      "id": "pdf-014-line-113",
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      "text": "Steuer gemäß Artikel 23 Absatz 1 Buchstabe b) dieses Ab -",
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        {
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          "text": "Steuer"
        },
        {
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          "text": "gemäß"
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          "text": "Artikel"
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          "text": "23"
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          "text": "Absatz"
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          "text": "1"
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        {
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          "text": "Buchstabe"
        },
        {
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          "text": "b)"
        },
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          "text": "dieses"
        },
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          "text": "Ab"
        },
        {
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          "text": "-"
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      ]
    },
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      "id": "pdf-014-line-115",
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      "text": "kommens um den Betrag der liechtensteinischen Steuer zu",
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          "text": "kommens"
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          "text": "um"
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          "text": "den"
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          "text": "Betrag"
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          "text": "der"
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          "text": "liechtensteinischen"
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          "text": "Steuer"
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          "text": "zu"
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    },
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      "text": "ermäßigen, der nach den Rechtsvorschriften des Fürstentums",
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          "text": "ermäßigen,"
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          "text": "der"
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          "text": "nach"
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          "text": "den"
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          "text": "Rechtsvorschriften"
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          "text": "des"
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          "text": "Fürstentums"
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      "text": "Liechtenstein erhoben worden wäre, wenn das jeweilige Ver -",
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          "text": "Liechtenstein"
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          "text": "erhoben"
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          "text": "worden"
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          "text": "wäre,"
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          "text": "wenn"
        },
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          "text": "das"
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          "text": "jeweilige"
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          "text": "Ver"
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          "text": "-"
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    },
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      "id": "pdf-014-line-121",
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      "text": "mögen zum gemeinen Wert veräußert worden wäre; dies gilt",
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          "text": "mögen"
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          "text": "zum"
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          "text": "gemeinen"
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          "text": "Wert"
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          "text": "veräußert"
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          "text": "worden"
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          "text": "wäre;"
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          "text": "dies"
        },
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          "text": "gilt"
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      ]
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      "source_page": 14,
      "text": "auch in den Fällen des Absatz 2, wenn die Person nach diesem",
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        {
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          "text": "auch"
        },
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          "text": "in"
        },
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          "text": "den"
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          "text": "Fällen"
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          "text": "des"
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          "text": "Absatz"
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          "text": "2,"
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          "text": "wenn"
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          "text": "die"
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          "text": "Person"
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          "text": "nach"
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          "text": "diesem"
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      "text": "Abkommen in Deutschland ansässig ist. Wird ein Ausgleichspos-",
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          "text": "in"
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          "text": "Deutschland"
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          "text": "ansässig"
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          "text": "ist."
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          "text": "Wird"
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          "text": "ein"
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          "text": "Ausgleichspos-"
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      "text": "ten gebildet, ist die deutsche Steuer gemäß Artikel 23 Absatz 1",
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          "text": "ten"
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          "text": "gebildet,"
        },
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          "text": "ist"
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          "text": "die"
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          "text": "deutsche"
        },
        {
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          "text": "Steuer"
        },
        {
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          "text": "gemäß"
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        {
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          "text": "Artikel"
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          "text": "23"
        },
        {
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          "text": "Absatz"
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          "text": "1"
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      ]
    },
    {
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      "id": "pdf-014-line-127",
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      "text": "Buchstabe b) dieses Abkommens jeweils anteilig in den Jahren",
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        {
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          "text": "Buchstabe"
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          "text": "b)"
        },
        {
          "bbox": [
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          "text": "dieses"
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          "text": "Abkommens"
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          "text": "jeweils"
        },
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          "text": "anteilig"
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        {
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Jahren"
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      ]
    },
    {
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      "id": "pdf-014-line-129",
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      "text": "der Auflösung des Ausgleichspostens um den Betrag der liech-",
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        {
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          "text": "der"
        },
        {
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          "text": "Auflösung"
        },
        {
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Ausgleichspostens"
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          "text": "um"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Betrag"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "liech-"
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      ]
    },
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      "text": "tensteinischen Steuer zu ermäßigen, die auf den Auflösungs -",
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        {
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          "text": "tensteinischen"
        },
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          "text": "zu"
        },
        {
          "bbox": [
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          "text": "ermäßigen,"
        },
        {
          "bbox": [
            201.452091,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            215.543291,
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            226.831291,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            229.931291,
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            243.594491,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            246.694491,
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          ],
          "text": "Auflösungs"
        },
        {
          "bbox": [
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          "text": "-"
        }
      ]
    },
    {
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      "id": "pdf-014-line-133",
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      "text": "betrag erhoben worden wäre. Die Festsetzungsverjährung endet",
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        {
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          "text": "betrag"
        },
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          "text": "erhoben"
        },
        {
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          "text": "worden"
        },
        {
          "bbox": [
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          "text": "wäre."
        },
        {
          "bbox": [
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          "text": "Die"
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          "text": "Festsetzungsverjährung"
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          "text": "endet"
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      ]
    },
    {
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      "id": "pdf-014-line-135",
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      "text": "nicht vor Ablauf von zwei Jahren nach Anzeige durch die Person",
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          "text": "nicht"
        },
        {
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          "text": "vor"
        },
        {
          "bbox": [
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          "text": "Ablauf"
        },
        {
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          ],
          "text": "von"
        },
        {
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          "text": "zwei"
        },
        {
          "bbox": [
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          ],
          "text": "Jahren"
        },
        {
          "bbox": [
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          "text": "nach"
        },
        {
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          "text": "Anzeige"
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        {
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          "text": "durch"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
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          "text": "Person"
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      ]
    },
    {
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      "id": "pdf-014-line-138",
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      "text": "gegenüber der zuständigen deutschen Steuerbehörde.",
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        {
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          "text": "gegenüber"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "zuständigen"
        },
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          "text": "deutschen"
        },
        {
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          "text": "Steuerbehörde."
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      ]
    },
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      "text": "5. Zu Artikel 14 und 17 (Einkünfte aus unselbständiger",
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          "text": "5."
        },
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          "text": "Zu"
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          "text": "Artikel"
        },
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          ],
          "text": "14"
        },
        {
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          "text": "und"
        },
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          ],
          "text": "17"
        },
        {
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          "text": "(Einkünfte"
        },
        {
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "unselbständiger"
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      ]
    },
    {
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      "id": "pdf-014-line-006",
      "source_page": 14,
      "text": "Arbeit und Altersbezüge, Renten und Unterhaltszahlungen)",
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        {
          "bbox": [
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          ],
          "text": "Arbeit"
        },
        {
          "bbox": [
            339.852299,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Altersbezüge,"
        },
        {
          "bbox": [
            408.396779,
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          ],
          "text": "Renten"
        },
        {
          "bbox": [
            436.799179,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "Unterhaltszahlungen)"
        }
      ]
    },
    {
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      "id": "pdf-014-line-008",
      "source_page": 14,
      "text": "a) Ist einer Abfindung Versorgungscharakter beizumessen, steht",
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        {
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          ],
          "text": "a)"
        },
        {
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          ],
          "text": "Ist"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "Abfindung"
        },
        {
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          ],
          "text": "Versorgungscharakter"
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        {
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          ],
          "text": "beizumessen,"
        },
        {
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          "text": "steht"
        }
      ]
    },
    {
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      "id": "pdf-014-line-010",
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      "text": "das Besteuerungsrecht entsprechend Artikel 17 des Abkom-",
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          "text": "das"
        },
        {
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          "text": "Besteuerungsrecht"
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        {
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          "text": "entsprechend"
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        {
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          ],
          "text": "Artikel"
        },
        {
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          ],
          "text": "17"
        },
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          ],
          "text": "des"
        },
        {
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          ],
          "text": "Abkom-"
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      ]
    },
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      "id": "pdf-014-line-011",
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      "text": "mens dem Ansässigkeitsstaat zu. Dagegen hat der (frühere)",
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        {
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          "text": "mens"
        },
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          ],
          "text": "dem"
        },
        {
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          "text": "Ansässigkeitsstaat"
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          ],
          "text": "zu."
        },
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          "text": "Dagegen"
        },
        {
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          ],
          "text": "hat"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "(frühere)"
        }
      ]
    },
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      "id": "pdf-014-line-013",
      "source_page": 14,
      "text": "Tätigkeitsstaat das Besteuerungsrecht, sofern es sich bei der",
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        {
          "bbox": [
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          ],
          "text": "Tätigkeitsstaat"
        },
        {
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          ],
          "text": "das"
        },
        {
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          ],
          "text": "Besteuerungsrecht,"
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        {
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          ],
          "text": "sofern"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        },
        {
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          ],
          "text": "sich"
        },
        {
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          ],
          "text": "bei"
        },
        {
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          "text": "der"
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      ]
    },
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      "id": "pdf-014-line-015",
      "source_page": 14,
      "text": "Abfindung um Lohn- oder Gehaltsnachzahlungen oder Tan-",
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        {
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          "text": "Abfindung"
        },
        {
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            368.055499,
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          ],
          "text": "um"
        },
        {
          "bbox": [
            370.615579,
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            391.516619,
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          ],
          "text": "Lohn-"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "Gehaltsnachzahlungen"
        },
        {
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          "text": "oder"
        },
        {
          "bbox": [
            515.817179,
            138.36768,
            531.493739,
            145.66368
          ],
          "text": "Tan-"
        }
      ]
    },
    {
      "bbox": [
        317.477659,
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      ],
      "id": "pdf-014-line-017",
      "source_page": 14,
      "text": "tiemen aus dem früheren Arbeitsverhältnis handelt oder die",
      "words": [
        {
          "bbox": [
            317.477659,
            147.93456,
            341.641739,
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          ],
          "text": "tiemen"
        },
        {
          "bbox": [
            344.310059,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            359.724939,
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            375.589659,
            155.23056
          ],
          "text": "dem"
        },
        {
          "bbox": [
            378.256939,
            147.93456,
            407.748939,
            155.23056
          ],
          "text": "früheren"
        },
        {
          "bbox": [
            410.417259,
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          ],
          "text": "Arbeitsverhältnis"
        },
        {
          "bbox": [
            472.509899,
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            155.23056
          ],
          "text": "handelt"
        },
        {
          "bbox": [
            501.711339,
            147.93456,
            518.009659,
            155.23056
          ],
          "text": "oder"
        },
        {
          "bbox": [
            520.676699,
            147.93456,
            531.493899,
            155.23056
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        317.478139,
        157.50144,
        531.494139,
        164.79744
      ],
      "id": "pdf-014-line-019",
      "source_page": 14,
      "text": "Abfindung allgemein für das vorzeitige Ausscheiden aus dem",
      "words": [
        {
          "bbox": [
            317.478139,
            157.50144,
            353.894779,
            164.79744
          ],
          "text": "Abfindung"
        },
        {
          "bbox": [
            355.853979,
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            389.599019,
            164.79744
          ],
          "text": "allgemein"
        },
        {
          "bbox": [
            391.557739,
            157.50144,
            400.954299,
            164.79744
          ],
          "text": "für"
        },
        {
          "bbox": [
            402.911819,
            157.50144,
            415.866939,
            164.79744
          ],
          "text": "das"
        },
        {
          "bbox": [
            417.826379,
            157.50144,
            451.659659,
            164.79744
          ],
          "text": "vorzeitige"
        },
        {
          "bbox": [
            453.617979,
            157.50144,
            499.136699,
            164.79744
          ],
          "text": "Ausscheiden"
        },
        {
          "bbox": [
            501.095419,
            157.50144,
            513.755659,
            164.79744
          ],
          "text": "aus"
        },
        {
          "bbox": [
            515.715019,
            157.50144,
            531.494139,
            164.79744
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        317.478539,
        167.06848,
        531.493499,
        174.36448
      ],
      "id": "pdf-014-line-021",
      "source_page": 14,
      "text": "Dienst gewährt wird. Für den Fall, dass der Arbeitnehmer in",
      "words": [
        {
          "bbox": [
            317.478539,
            167.06848,
            340.146939,
            174.36448
          ],
          "text": "Dienst"
        },
        {
          "bbox": [
            342.694539,
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            371.607019,
            174.36448
          ],
          "text": "gewährt"
        },
        {
          "bbox": [
            374.154619,
            167.06848,
            391.476219,
            174.36448
          ],
          "text": "wird."
        },
        {
          "bbox": [
            394.023019,
            167.06848,
            405.341339,
            174.36448
          ],
          "text": "Für"
        },
        {
          "bbox": [
            407.887499,
            167.06848,
            421.372539,
            174.36448
          ],
          "text": "den"
        },
        {
          "bbox": [
            423.919899,
            167.06848,
            438.196539,
            174.36448
          ],
          "text": "Fall,"
        },
        {
          "bbox": [
            440.743339,
            167.06848,
            457.780379,
            174.36448
          ],
          "text": "dass"
        },
        {
          "bbox": [
            460.328459,
            167.06848,
            472.029499,
            174.36448
          ],
          "text": "der"
        },
        {
          "bbox": [
            474.575659,
            167.06848,
            522.723979,
            174.36448
          ],
          "text": "Arbeitnehmer"
        },
        {
          "bbox": [
            525.270139,
            167.06848,
            531.493499,
            174.36448
          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
        317.477899,
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        183.93136
      ],
      "id": "pdf-014-line-023",
      "source_page": 14,
      "text": "der Zeit vor dem Ausscheiden aus dem Dienst auch teils in",
      "words": [
        {
          "bbox": [
            317.477899,
            176.63536,
            329.182379,
            183.93136
          ],
          "text": "der"
        },
        {
          "bbox": [
            331.849259,
            176.63536,
            345.137979,
            183.93136
          ],
          "text": "Zeit"
        },
        {
          "bbox": [
            347.806379,
            176.63536,
            359.065419,
            183.93136
          ],
          "text": "vor"
        },
        {
          "bbox": [
            361.732299,
            176.63536,
            377.596779,
            183.93136
          ],
          "text": "dem"
        },
        {
          "bbox": [
            380.263899,
            176.63536,
            426.208859,
            183.93136
          ],
          "text": "Ausscheiden"
        },
        {
          "bbox": [
            428.876939,
            176.63536,
            441.622459,
            183.93136
          ],
          "text": "aus"
        },
        {
          "bbox": [
            444.291259,
            176.63536,
            460.155739,
            183.93136
          ],
          "text": "dem"
        },
        {
          "bbox": [
            462.822859,
            176.63536,
            485.499499,
            183.93136
          ],
          "text": "Dienst"
        },
        {
          "bbox": [
            488.167899,
            176.63536,
            505.658059,
            183.93136
          ],
          "text": "auch"
        },
        {
          "bbox": [
            508.326139,
            176.63536,
            522.600139,
            183.93136
          ],
          "text": "teils"
        },
        {
          "bbox": [
            525.268939,
            176.63536,
            531.493899,
            183.93136
          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
        317.478299,
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        531.493899,
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      ],
      "id": "pdf-014-line-025",
      "source_page": 14,
      "text": "dem Staat, in dem er ansässig ist, tätig war, ist die Abfindung",
      "words": [
        {
          "bbox": [
            317.478299,
            186.20224,
            333.251979,
            193.49824
          ],
          "text": "dem"
        },
        {
          "bbox": [
            335.206939,
            186.20224,
            355.999339,
            193.49824
          ],
          "text": "Staat,"
        },
        {
          "bbox": [
            357.954699,
            186.20224,
            364.134379,
            193.49824
          ],
          "text": "in"
        },
        {
          "bbox": [
            366.090379,
            186.20224,
            381.864059,
            193.49824
          ],
          "text": "dem"
        },
        {
          "bbox": [
            383.819019,
            186.20224,
            390.734219,
            193.49824
          ],
          "text": "er"
        },
        {
          "bbox": [
            392.689019,
            186.20224,
            423.787659,
            193.49824
          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            425.744139,
            186.20224,
            436.131899,
            193.49824
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            438.087259,
            186.20224,
            453.613659,
            193.49824
          ],
          "text": "tätig"
        },
        {
          "bbox": [
            455.570139,
            186.20224,
            470.297739,
            193.49824
          ],
          "text": "war,"
        },
        {
          "bbox": [
            472.253099,
            186.20224,
            480.461099,
            193.49824
          ],
          "text": "ist"
        },
        {
          "bbox": [
            482.417259,
            186.20224,
            493.143419,
            193.49824
          ],
          "text": "die"
        },
        {
          "bbox": [
            495.099019,
            186.20224,
            531.493899,
            193.49824
          ],
          "text": "Abfindung"
        }
      ]
    },
    {
      "bbox": [
        317.477979,
        195.76912,
        531.495019,
        203.06512
      ],
      "id": "pdf-014-line-027",
      "source_page": 14,
      "text": "zeitanteilig entsprechend der Besteuerungszuordnung der",
      "words": [
        {
          "bbox": [
            317.477979,
            195.76912,
            356.118779,
            203.06512
          ],
          "text": "zeitanteilig"
        },
        {
          "bbox": [
            359.210299,
            195.76912,
            409.233499,
            203.06512
          ],
          "text": "entsprechend"
        },
        {
          "bbox": [
            412.323339,
            195.76912,
            424.202379,
            203.06512
          ],
          "text": "der"
        },
        {
          "bbox": [
            427.292219,
            195.76912,
            516.524459,
            203.06512
          ],
          "text": "Besteuerungszuordnung"
        },
        {
          "bbox": [
            519.615979,
            195.76912,
            531.495019,
            203.06512
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        317.478059,
        205.33616,
        405.479259,
        212.63216
      ],
      "id": "pdf-014-line-029",
      "source_page": 14,
      "text": "Vergütungen aufzuteilen.",
      "words": [
        {
          "bbox": [
            317.478059,
            205.33616,
            362.627099,
            212.63216
          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
            364.849099,
            205.33616,
            405.479259,
            212.63216
          ],
          "text": "aufzuteilen."
        }
      ]
    },
    {
      "bbox": [
        304.721979,
        220.74752,
        531.493019,
        228.04352
      ],
      "id": "pdf-014-line-031",
      "source_page": 14,
      "text": "b) Werden die Abfindungszahlungen aus Anlass der Auflösung",
      "words": [
        {
          "bbox": [
            304.721979,
            220.74752,
            311.536139,
            228.04352
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.477819,
            220.74752,
            344.988219,
            228.04352
          ],
          "text": "Werden"
        },
        {
          "bbox": [
            347.382299,
            220.74752,
            358.195819,
            228.04352
          ],
          "text": "die"
        },
        {
          "bbox": [
            360.589499,
            220.74752,
            437.920139,
            228.04352
          ],
          "text": "Abfindungszahlungen"
        },
        {
          "bbox": [
            440.314219,
            220.74752,
            453.056379,
            228.04352
          ],
          "text": "aus"
        },
        {
          "bbox": [
            455.451179,
            220.74752,
            479.152299,
            228.04352
          ],
          "text": "Anlass"
        },
        {
          "bbox": [
            481.547099,
            220.74752,
            493.248139,
            228.04352
          ],
          "text": "der"
        },
        {
          "bbox": [
            495.641019,
            220.74752,
            531.493019,
            228.04352
          ],
          "text": "Auflösung"
        }
      ]
    },
    {
      "bbox": [
        317.477259,
        230.31448,
        531.492859,
        237.61048
      ],
      "id": "pdf-014-line-032",
      "source_page": 14,
      "text": "des Arbeitsverhältnisses, die eine in einem Vertragsstaat",
      "words": [
        {
          "bbox": [
            317.477259,
            230.31448,
            330.692299,
            237.61048
          ],
          "text": "des"
        },
        {
          "bbox": [
            334.462379,
            230.31448,
            410.154939,
            237.61048
          ],
          "text": "Arbeitsverhältnisses,"
        },
        {
          "bbox": [
            413.923659,
            230.31448,
            424.915099,
            237.61048
          ],
          "text": "die"
        },
        {
          "bbox": [
            428.684139,
            230.31448,
            443.764539,
            237.61048
          ],
          "text": "eine"
        },
        {
          "bbox": [
            447.533579,
            230.31448,
            453.845899,
            237.61048
          ],
          "text": "in"
        },
        {
          "bbox": [
            457.615179,
            230.31448,
            479.607499,
            237.61048
          ],
          "text": "einem"
        },
        {
          "bbox": [
            483.375819,
            230.31448,
            531.492859,
            237.61048
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        317.477499,
        239.88136,
        531.492939,
        247.17736
      ],
      "id": "pdf-014-line-034",
      "source_page": 14,
      "text": "wohnende Person nach Wegzug aus dem Tätigkeitsstaat, von",
      "words": [
        {
          "bbox": [
            317.477499,
            239.88136,
            354.248939,
            247.17736
          ],
          "text": "wohnende"
        },
        {
          "bbox": [
            356.168619,
            239.88136,
            380.612699,
            247.17736
          ],
          "text": "Person"
        },
        {
          "bbox": [
            382.532699,
            239.88136,
            399.778859,
            247.17736
          ],
          "text": "nach"
        },
        {
          "bbox": [
            401.698859,
            239.88136,
            430.279179,
            247.17736
          ],
          "text": "Wegzug"
        },
        {
          "bbox": [
            432.199659,
            239.88136,
            444.782539,
            247.17736
          ],
          "text": "aus"
        },
        {
          "bbox": [
            446.703259,
            239.88136,
            462.405019,
            247.17736
          ],
          "text": "dem"
        },
        {
          "bbox": [
            464.324059,
            239.88136,
            516.693099,
            247.17736
          ],
          "text": "Tätigkeitsstaat,"
        },
        {
          "bbox": [
            518.612539,
            239.88136,
            531.492939,
            247.17736
          ],
          "text": "von"
        }
      ]
    },
    {
      "bbox": [
        317.477259,
        249.44832,
        531.494139,
        256.74432
      ],
      "id": "pdf-014-line-036",
      "source_page": 14,
      "text": "ihrem ehemaligen, im anderen Vertragsstaat ansässigem",
      "words": [
        {
          "bbox": [
            317.477259,
            249.44832,
            337.692139,
            256.74432
          ],
          "text": "ihrem"
        },
        {
          "bbox": [
            341.680939,
            249.44832,
            385.833579,
            256.74432
          ],
          "text": "ehemaligen,"
        },
        {
          "bbox": [
            389.822779,
            249.44832,
            398.511099,
            256.74432
          ],
          "text": "im"
        },
        {
          "bbox": [
            402.499899,
            249.44832,
            432.073419,
            256.74432
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            436.063179,
            249.44832,
            484.180059,
            256.74432
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            488.170139,
            249.44832,
            531.494139,
            256.74432
          ],
          "text": "ansässigem"
        }
      ]
    },
    {
      "bbox": [
        317.477099,
        259.0152,
        531.492779,
        266.3112
      ],
      "id": "pdf-014-line-038",
      "source_page": 14,
      "text": "Arbeitgeber erhält, nicht im ehemaligen Tätigkeitsstaat",
      "words": [
        {
          "bbox": [
            317.477099,
            259.0152,
            360.132299,
            266.3112
          ],
          "text": "Arbeitgeber"
        },
        {
          "bbox": [
            365.662379,
            259.0152,
            388.414299,
            266.3112
          ],
          "text": "erhält,"
        },
        {
          "bbox": [
            393.944859,
            259.0152,
            411.785419,
            266.3112
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            417.316859,
            259.0152,
            426.005179,
            266.3112
          ],
          "text": "im"
        },
        {
          "bbox": [
            431.535339,
            259.0152,
            473.375819,
            266.3112
          ],
          "text": "ehemaligen"
        },
        {
          "bbox": [
            478.906939,
            259.0152,
            531.492779,
            266.3112
          ],
          "text": "Tätigkeitsstaat"
        }
      ]
    },
    {
      "bbox": [
        317.477259,
        268.58216,
        531.492619,
        275.87816
      ],
      "id": "pdf-014-line-040",
      "source_page": 14,
      "text": "besteuert, können diese Abfindungszahlungen im Wohnsitz-",
      "words": [
        {
          "bbox": [
            317.477259,
            268.58216,
            353.417979,
            275.87816
          ],
          "text": "besteuert,"
        },
        {
          "bbox": [
            355.579579,
            268.58216,
            381.861499,
            275.87816
          ],
          "text": "können"
        },
        {
          "bbox": [
            384.023659,
            268.58216,
            403.132059,
            275.87816
          ],
          "text": "diese"
        },
        {
          "bbox": [
            405.293819,
            268.58216,
            482.624459,
            275.87816
          ],
          "text": "Abfindungszahlungen"
        },
        {
          "bbox": [
            484.786619,
            268.58216,
            493.385979,
            275.87816
          ],
          "text": "im"
        },
        {
          "bbox": [
            495.547179,
            268.58216,
            531.492619,
            275.87816
          ],
          "text": "Wohnsitz-"
        }
      ]
    },
    {
      "bbox": [
        317.476539,
        278.14904,
        442.837019,
        285.44504
      ],
      "id": "pdf-014-line-042",
      "source_page": 14,
      "text": "staat der Person besteuert werden.",
      "words": [
        {
          "bbox": [
            317.476539,
            278.14904,
            335.105819,
            285.44504
          ],
          "text": "staat"
        },
        {
          "bbox": [
            337.328059,
            278.14904,
            349.029099,
            285.44504
          ],
          "text": "der"
        },
        {
          "bbox": [
            351.249899,
            278.14904,
            376.092299,
            285.44504
          ],
          "text": "Person"
        },
        {
          "bbox": [
            378.314299,
            278.14904,
            412.031499,
            285.44504
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            414.253739,
            278.14904,
            442.837019,
            285.44504
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        304.720539,
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        452.072779,
        300.72848
      ],
      "id": "pdf-014-line-045",
      "source_page": 14,
      "text": "6. Zu Artikel 16 (Künstler und Sportler)",
      "words": [
        {
          "bbox": [
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          "text": "6."
        },
        {
          "bbox": [
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          ],
          "text": "Zu"
        },
        {
          "bbox": [
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            300.72848
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "16"
        },
        {
          "bbox": [
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          ],
          "text": "(Künstler"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Sportler)"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-048",
      "source_page": 14,
      "text": "Zahlungen, die als Vergütung für Rechte zur Live-Übertragung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Zahlungen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
            379.643499,
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          ],
          "text": "Vergütung"
        },
        {
          "bbox": [
            417.869979,
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "Rechte"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            469.288939,
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          ],
          "text": "Live-Übertragung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-050",
      "source_page": 14,
      "text": "einer Veranstaltung geleistet werden, sind Einkünfte des auf -",
      "words": [
        {
          "bbox": [
            304.720699,
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            322.553019,
            325.83488
          ],
          "text": "einer"
        },
        {
          "bbox": [
            325.771579,
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            325.83488
          ],
          "text": "Veranstaltung"
        },
        {
          "bbox": [
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          ],
          "text": "geleistet"
        },
        {
          "bbox": [
            412.610619,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            444.946779,
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            460.180219,
            325.83488
          ],
          "text": "sind"
        },
        {
          "bbox": [
            463.398779,
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            497.349419,
            325.83488
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            500.568779,
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            513.783819,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            517.004299,
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            325.83488
          ],
          "text": "auf"
        },
        {
          "bbox": [
            528.380642,
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          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-052",
      "source_page": 14,
      "text": "tretenden oder ausübenden Sportlers oder Künstlers gemäß Ar-",
      "words": [
        {
          "bbox": [
            304.720802,
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          ],
          "text": "tretenden"
        },
        {
          "bbox": [
            340.813602,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            359.216882,
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            403.375682,
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          ],
          "text": "ausübenden"
        },
        {
          "bbox": [
            405.487362,
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            437.957922,
            335.40176
          ],
          "text": "Sportlers"
        },
        {
          "bbox": [
            440.070322,
            328.10576,
            456.363122,
            335.40176
          ],
          "text": "oder"
        },
        {
          "bbox": [
            458.473602,
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          ],
          "text": "Künstlers"
        },
        {
          "bbox": [
            493.970722,
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          ],
          "text": "gemäß"
        },
        {
          "bbox": [
            520.534322,
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          ],
          "text": "Ar-"
        }
      ]
    },
    {
      "bbox": [
        304.720162,
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      ],
      "id": "pdf-014-line-054",
      "source_page": 14,
      "text": "tikel 17 Absatz 1. Diese Einkünfte können im Fall von Zahlungen,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tikel"
        },
        {
          "bbox": [
            321.115922,
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            329.993842,
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          ],
          "text": "17"
        },
        {
          "bbox": [
            331.976162,
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            356.469362,
            344.96872
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            358.452242,
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            365.106162,
            344.96872
          ],
          "text": "1."
        },
        {
          "bbox": [
            367.087842,
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            387.015522,
            344.96872
          ],
          "text": "Diese"
        },
        {
          "bbox": [
            388.997442,
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            422.097682,
            344.96872
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            424.079602,
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            450.274802,
            344.96872
          ],
          "text": "können"
        },
        {
          "bbox": [
            452.257122,
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            460.839122,
            344.96872
          ],
          "text": "im"
        },
        {
          "bbox": [
            462.820402,
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            474.821522,
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
            476.803922,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            491.791282,
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            344.96872
          ],
          "text": "Zahlungen,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-056",
      "source_page": 14,
      "text": "die an eine dritte Seite im Zusammenhang mit einer wirtschaft -",
      "words": [
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            318.097522,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            329.404322,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            346.781362,
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          ],
          "text": "dritte"
        },
        {
          "bbox": [
            367.761922,
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          ],
          "text": "Seite"
        },
        {
          "bbox": [
            388.297202,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            399.459522,
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          ],
          "text": "Zusammenhang"
        },
        {
          "bbox": [
            459.676482,
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          ],
          "text": "mit"
        },
        {
          "bbox": [
            473.358322,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            493.397442,
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          ],
          "text": "wirtschaft"
        },
        {
          "bbox": [
            528.38035,
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          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-058",
      "source_page": 14,
      "text": "lichen Verwertung von Live-Übertragungsrechten erfolgen, in",
      "words": [
        {
          "bbox": [
            304.72035,
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          ],
          "text": "lichen"
        },
        {
          "bbox": [
            329.62035,
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            371.03827,
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          ],
          "text": "Verwertung"
        },
        {
          "bbox": [
            374.45827,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            391.09539,
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          ],
          "text": "Live-Übertragungsrechten"
        },
        {
          "bbox": [
            489.78403,
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          ],
          "text": "erfolgen,"
        },
        {
          "bbox": [
            525.17955,
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          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-060",
      "source_page": 14,
      "text": "Übereinstimmung mit Artikel 17 Absatz 2 besteuert werden.",
      "words": [
        {
          "bbox": [
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            367.99387,
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          ],
          "text": "Übereinstimmung"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
            383.55627,
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          ],
          "text": "Artikel"
        },
        {
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            408.14611,
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          ],
          "text": "17"
        },
        {
          "bbox": [
            419.26339,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            446.06611,
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            450.51411,
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          ],
          "text": "2"
        },
        {
          "bbox": [
            452.73611,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            488.67555,
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-062",
      "source_page": 14,
      "text": "7. Zu Artikel 21 Absatz 2 (Andere Einkünfte)",
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        {
          "bbox": [
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          ],
          "text": "7."
        },
        {
          "bbox": [
            315.83739,
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          ],
          "text": "Zu"
        },
        {
          "bbox": [
            327.86475,
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            352.48915,
            388.95296
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            354.71035,
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          ],
          "text": "21"
        },
        {
          "bbox": [
            365.82763,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            394.26699,
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            398.71499,
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          ],
          "text": "2"
        },
        {
          "bbox": [
            400.93699,
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            430.64219,
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          ],
          "text": "(Andere"
        },
        {
          "bbox": [
            432.86467,
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            388.95296
          ],
          "text": "Einkünfte)"
        }
      ]
    },
    {
      "bbox": [
        313.22371,
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        531.49243,
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      ],
      "id": "pdf-014-line-065",
      "source_page": 14,
      "text": "Wenn der Empfänger und der Schuldner einer Dividende in der",
      "words": [
        {
          "bbox": [
            313.22371,
            397.1964,
            333.40155,
            404.4924
          ],
          "text": "Wenn"
        },
        {
          "bbox": [
            335.32611,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            348.80059,
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          ],
          "text": "Empfänger"
        },
        {
          "bbox": [
            389.23483,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            404.64667,
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            416.19771,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            418.12115,
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          ],
          "text": "Schuldner"
        },
        {
          "bbox": [
            455.74083,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            474.84059,
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          ],
          "text": "Dividende"
        },
        {
          "bbox": [
            511.86851,
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            518.01683,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            519.94139,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-067",
      "source_page": 14,
      "text": "Bundesrepublik Deutschland ansässig sind und die Dividende",
      "words": [
        {
          "bbox": [
            304.71987,
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            361.46811,
            414.05928
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            364.20219,
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            412.51811,
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            444.40235,
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          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            447.13787,
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            462.31011,
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          ],
          "text": "sind"
        },
        {
          "bbox": [
            465.04403,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            481.55363,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Dividende"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-069",
      "source_page": 14,
      "text": "einer Betriebsstätte zuzurechnen ist, die der Empfänger der",
      "words": [
        {
          "bbox": [
            304.72051,
            416.33016,
            322.55283,
            423.62616
          ],
          "text": "einer"
        },
        {
          "bbox": [
            326.32347,
            416.33016,
            377.29947,
            423.62616
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            381.07091,
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            427.27939,
            423.62616
          ],
          "text": "zuzurechnen"
        },
        {
          "bbox": [
            431.05107,
            416.33016,
            441.83683,
            423.62616
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            445.60795,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            460.37083,
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            472.24987,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            476.02051,
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            515.84339,
            423.62616
          ],
          "text": "Empfänger"
        },
        {
          "bbox": [
            519.61395,
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            423.62616
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-071",
      "source_page": 14,
      "text": "Dividende in dem Fürstentum Liechtenstein hat, kann die",
      "words": [
        {
          "bbox": [
            304.72067,
            425.89704,
            341.13635,
            433.19304
          ],
          "text": "Dividende"
        },
        {
          "bbox": [
            346.30075,
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            352.61307,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            357.77771,
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            373.81675,
            433.19304
          ],
          "text": "dem"
        },
        {
          "bbox": [
            378.98043,
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            420.05219,
            433.19304
          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            425.21587,
            425.89704,
            473.64723,
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            478.81187,
            425.89704,
            492.56443,
            433.19304
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            497.72851,
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            515.33587,
            433.19304
          ],
          "text": "kann"
        },
        {
          "bbox": [
            520.50059,
            425.89704,
            531.49203,
            433.19304
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        304.72035,
        435.46408,
        531.49163,
        442.76008
      ],
      "id": "pdf-014-line-073",
      "source_page": 14,
      "text": "Bundesrepublik Deutschland die Dividende zu den in Artikel 10",
      "words": [
        {
          "bbox": [
            304.72035,
            435.46408,
            360.57723,
            442.76008
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            363.10683,
            435.46408,
            408.00307,
            442.76008
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            410.53243,
            435.46408,
            421.34595,
            442.76008
          ],
          "text": "die"
        },
        {
          "bbox": [
            423.87603,
            435.46408,
            459.58011,
            442.76008
          ],
          "text": "Dividende"
        },
        {
          "bbox": [
            462.11019,
            435.46408,
            470.39803,
            442.76008
          ],
          "text": "zu"
        },
        {
          "bbox": [
            472.92851,
            435.46408,
            486.41355,
            442.76008
          ],
          "text": "den"
        },
        {
          "bbox": [
            488.94403,
            435.46408,
            495.16739,
            442.76008
          ],
          "text": "in"
        },
        {
          "bbox": [
            497.69787,
            435.46408,
            520.06571,
            442.76008
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            522.59627,
            435.46408,
            531.49163,
            442.76008
          ],
          "text": "10"
        }
      ]
    },
    {
      "bbox": [
        304.71979,
        445.03096,
        531.49291,
        452.32696
      ],
      "id": "pdf-014-line-075",
      "source_page": 14,
      "text": "Absatz 2 vorgesehenen Sätzen besteuern. Wenn der Empfänger",
      "words": [
        {
          "bbox": [
            304.71979,
            445.03096,
            329.29995,
            452.32696
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            331.30651,
            445.03096,
            335.75451,
            452.32696
          ],
          "text": "2"
        },
        {
          "bbox": [
            337.76051,
            445.03096,
            387.98371,
            452.32696
          ],
          "text": "vorgesehenen"
        },
        {
          "bbox": [
            389.98971,
            445.03096,
            414.42587,
            452.32696
          ],
          "text": "Sätzen"
        },
        {
          "bbox": [
            416.43187,
            445.03096,
            454.26123,
            452.32696
          ],
          "text": "besteuern."
        },
        {
          "bbox": [
            456.26667,
            445.03096,
            476.66971,
            452.32696
          ],
          "text": "Wenn"
        },
        {
          "bbox": [
            478.67571,
            445.03096,
            490.37675,
            452.32696
          ],
          "text": "der"
        },
        {
          "bbox": [
            492.38155,
            445.03096,
            531.49291,
            452.32696
          ],
          "text": "Empfänger"
        }
      ]
    },
    {
      "bbox": [
        304.71947,
        454.59784,
        531.49107,
        461.89384
      ],
      "id": "pdf-014-line-076",
      "source_page": 14,
      "text": "und der Schuldner von Einkünften im Sinne des Artikels 11 Ab-",
      "words": [
        {
          "bbox": [
            304.71947,
            454.59784,
            318.35803,
            461.89384
          ],
          "text": "und"
        },
        {
          "bbox": [
            320.78963,
            454.59784,
            332.49067,
            461.89384
          ],
          "text": "der"
        },
        {
          "bbox": [
            334.92219,
            454.59784,
            371.21891,
            461.89384
          ],
          "text": "Schuldner"
        },
        {
          "bbox": [
            373.65043,
            454.59784,
            386.69019,
            461.89384
          ],
          "text": "von"
        },
        {
          "bbox": [
            389.12291,
            454.59784,
            426.80923,
            461.89384
          ],
          "text": "Einkünften"
        },
        {
          "bbox": [
            429.24195,
            454.59784,
            437.84131,
            461.89384
          ],
          "text": "im"
        },
        {
          "bbox": [
            440.27307,
            454.59784,
            460.42259,
            461.89384
          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            462.85491,
            454.59784,
            475.89195,
            461.89384
          ],
          "text": "des"
        },
        {
          "bbox": [
            478.32539,
            454.59784,
            504.69251,
            461.89384
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
            507.12595,
            454.59784,
            516.02123,
            461.89384
          ],
          "text": "11"
        },
        {
          "bbox": [
            518.45395,
            454.59784,
            531.49107,
            461.89384
          ],
          "text": "Ab-"
        }
      ]
    },
    {
      "bbox": [
        304.71923,
        464.16472,
        531.49075,
        471.46072
      ],
      "id": "pdf-014-line-078",
      "source_page": 14,
      "text": "satz 2 in der Bundesrepublik Deutschland ansässig sind und die",
      "words": [
        {
          "bbox": [
            304.71923,
            464.16472,
            319.37363,
            471.46072
          ],
          "text": "satz"
        },
        {
          "bbox": [
            321.39339,
            464.16472,
            325.84139,
            471.46072
          ],
          "text": "2"
        },
        {
          "bbox": [
            327.86059,
            464.16472,
            334.08395,
            471.46072
          ],
          "text": "in"
        },
        {
          "bbox": [
            336.10315,
            464.16472,
            347.80419,
            471.46072
          ],
          "text": "der"
        },
        {
          "bbox": [
            349.82219,
            464.16472,
            405.67907,
            471.46072
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            407.69739,
            464.16472,
            452.59363,
            471.46072
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            454.61171,
            464.16472,
            486.01611,
            471.46072
          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            488.03579,
            464.16472,
            503.00243,
            471.46072
          ],
          "text": "sind"
        },
        {
          "bbox": [
            505.02051,
            464.16472,
            518.65915,
            471.46072
          ],
          "text": "und"
        },
        {
          "bbox": [
            520.67723,
            464.16472,
            531.49075,
            471.46072
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        304.71875,
        473.73176,
        531.48971,
        481.02776
      ],
      "id": "pdf-014-line-080",
      "source_page": 14,
      "text": "Einkünfte einer Betriebsstätte zuzurechnen sind, die der Emp-",
      "words": [
        {
          "bbox": [
            304.71875,
            473.73176,
            338.40939,
            481.02776
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            341.13187,
            473.73176,
            358.83387,
            481.02776
          ],
          "text": "einer"
        },
        {
          "bbox": [
            361.55555,
            473.73176,
            412.10803,
            481.02776
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            414.83051,
            473.73176,
            460.71355,
            481.02776
          ],
          "text": "zuzurechnen"
        },
        {
          "bbox": [
            463.43643,
            473.73176,
            480.85091,
            481.02776
          ],
          "text": "sind,"
        },
        {
          "bbox": [
            483.57307,
            473.73176,
            494.49947,
            481.02776
          ],
          "text": "die"
        },
        {
          "bbox": [
            497.22195,
            473.73176,
            509.03587,
            481.02776
          ],
          "text": "der"
        },
        {
          "bbox": [
            511.75755,
            473.73176,
            531.48971,
            481.02776
          ],
          "text": "Emp-"
        }
      ]
    },
    {
      "bbox": [
        304.71843,
        483.29864,
        531.49067,
        490.59464
      ],
      "id": "pdf-014-line-082",
      "source_page": 14,
      "text": "fänger der Einkünfte in dem Fürstentum Liechtenstein hat, kann",
      "words": [
        {
          "bbox": [
            304.71843,
            483.29864,
            327.37843,
            490.59464
          ],
          "text": "fänger"
        },
        {
          "bbox": [
            329.70611,
            483.29864,
            341.40715,
            490.59464
          ],
          "text": "der"
        },
        {
          "bbox": [
            343.73483,
            483.29864,
            376.97427,
            490.59464
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            379.30275,
            483.29864,
            385.52611,
            490.59464
          ],
          "text": "in"
        },
        {
          "bbox": [
            387.85499,
            483.29864,
            403.71603,
            490.59464
          ],
          "text": "dem"
        },
        {
          "bbox": [
            406.04395,
            483.29864,
            446.31523,
            490.59464
          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            448.64315,
            483.29864,
            496.00707,
            490.59464
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            498.33595,
            483.29864,
            511.82163,
            490.59464
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            514.14995,
            483.29864,
            531.49067,
            490.59464
          ],
          "text": "kann"
        }
      ]
    },
    {
      "bbox": [
        304.71819,
        492.86552,
        509.27395,
        500.16152
      ],
      "id": "pdf-014-line-084",
      "source_page": 14,
      "text": "die Bundesrepublik Deutschland die Einkünfte besteuern.",
      "words": [
        {
          "bbox": [
            304.71819,
            492.86552,
            315.53171,
            500.16152
          ],
          "text": "die"
        },
        {
          "bbox": [
            317.75331,
            492.86552,
            373.61019,
            500.16152
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            375.83131,
            492.86552,
            420.72755,
            500.16152
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            422.94843,
            492.86552,
            433.76195,
            500.16152
          ],
          "text": "die"
        },
        {
          "bbox": [
            435.98355,
            492.86552,
            469.22299,
            500.16152
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            471.44459,
            492.86552,
            509.27395,
            500.16152
          ],
          "text": "besteuern."
        }
      ]
    },
    {
      "bbox": [
        304.71771,
        508.27688,
        439.55619,
        515.44488
      ],
      "id": "pdf-014-line-087",
      "source_page": 14,
      "text": "8. Zu Artikel 24 (Gleichbehandlung)",
      "words": [
        {
          "bbox": [
            304.71771,
            508.27688,
            311.38899,
            515.44488
          ],
          "text": "8."
        },
        {
          "bbox": [
            315.83499,
            508.27688,
            325.64147,
            515.44488
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            327.86235,
            508.27688,
            352.48675,
            515.44488
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            354.70795,
            508.27688,
            363.60323,
            515.44488
          ],
          "text": "24"
        },
        {
          "bbox": [
            365.82523,
            508.27688,
            439.55619,
            515.44488
          ],
          "text": "(Gleichbehandlung)"
        }
      ]
    },
    {
      "bbox": [
        313.22131,
        523.6884,
        531.49051,
        530.9844
      ],
      "id": "pdf-014-line-089",
      "source_page": 14,
      "text": "Artikel 24 Absatz 5 ist nicht so auszulegen, als verpflichte er",
      "words": [
        {
          "bbox": [
            313.22131,
            523.6884,
            335.60955,
            530.9844
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            338.27955,
            523.6884,
            347.17811,
            530.9844
          ],
          "text": "24"
        },
        {
          "bbox": [
            349.84787,
            523.6884,
            374.44507,
            530.9844
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            377.11547,
            523.6884,
            381.56347,
            530.9844
          ],
          "text": "5"
        },
        {
          "bbox": [
            384.23323,
            523.6884,
            392.53539,
            530.9844
          ],
          "text": "ist"
        },
        {
          "bbox": [
            395.20547,
            523.6884,
            412.70371,
            530.9844
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            415.37379,
            523.6884,
            423.96915,
            530.9844
          ],
          "text": "so"
        },
        {
          "bbox": [
            426.63955,
            523.6884,
            469.33075,
            530.9844
          ],
          "text": "auszulegen,"
        },
        {
          "bbox": [
            471.99995,
            523.6884,
            482.07707,
            530.9844
          ],
          "text": "als"
        },
        {
          "bbox": [
            484.74763,
            523.6884,
            521.85883,
            530.9844
          ],
          "text": "verpflichte"
        },
        {
          "bbox": [
            524.52827,
            523.6884,
            531.49051,
            530.9844
          ],
          "text": "er"
        }
      ]
    },
    {
      "bbox": [
        304.71699,
        533.25536,
        531.48763,
        540.55136
      ],
      "id": "pdf-014-line-091",
      "source_page": 14,
      "text": "einen Vertragsstaat, die grenzüberschreitende Konsolidierung",
      "words": [
        {
          "bbox": [
            304.71699,
            533.25536,
            324.33331,
            540.55136
          ],
          "text": "einen"
        },
        {
          "bbox": [
            327.36755,
            533.25536,
            377.79691,
            540.55136
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            380.83059,
            533.25536,
            391.82203,
            540.55136
          ],
          "text": "die"
        },
        {
          "bbox": [
            394.85603,
            533.25536,
            473.91627,
            540.55136
          ],
          "text": "grenzüberschreitende"
        },
        {
          "bbox": [
            476.95027,
            533.25536,
            531.48763,
            540.55136
          ],
          "text": "Konsolidierung"
        }
      ]
    },
    {
      "bbox": [
        304.71683,
        542.82224,
        531.48899,
        550.11824
      ],
      "id": "pdf-014-line-093",
      "source_page": 14,
      "text": "von Einkünften oder vergleichbare Vergünstigungen zuzulassen.",
      "words": [
        {
          "bbox": [
            304.71683,
            542.82224,
            317.75659,
            550.11824
          ],
          "text": "von"
        },
        {
          "bbox": [
            319.82419,
            542.82224,
            357.51051,
            550.11824
          ],
          "text": "Einkünften"
        },
        {
          "bbox": [
            359.57811,
            542.82224,
            375.87091,
            550.11824
          ],
          "text": "oder"
        },
        {
          "bbox": [
            377.93731,
            542.82224,
            425.77995,
            550.11824
          ],
          "text": "vergleichbare"
        },
        {
          "bbox": [
            427.84715,
            542.82224,
            487.81059,
            550.11824
          ],
          "text": "Vergünstigungen"
        },
        {
          "bbox": [
            489.87819,
            542.82224,
            531.48899,
            550.11824
          ],
          "text": "zuzulassen."
        }
      ]
    },
    {
      "bbox": [
        304.71635,
        558.23376,
        458.36707,
        565.40176
      ],
      "id": "pdf-014-line-096",
      "source_page": 14,
      "text": "9. Zu Artikel 26 (Informationsaustausch)",
      "words": [
        {
          "bbox": [
            304.71635,
            558.23376,
            311.38763,
            565.40176
          ],
          "text": "9."
        },
        {
          "bbox": [
            315.83363,
            558.23376,
            325.64011,
            565.40176
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            327.86099,
            558.23376,
            352.48539,
            565.40176
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            354.70659,
            558.23376,
            363.60187,
            565.40176
          ],
          "text": "26"
        },
        {
          "bbox": [
            365.82387,
            558.23376,
            458.36707,
            565.40176
          ],
          "text": "(Informationsaustausch)"
        }
      ]
    },
    {
      "bbox": [
        304.71603,
        573.64504,
        531.48747,
        580.94104
      ],
      "id": "pdf-014-line-098",
      "source_page": 14,
      "text": "a) Für die Durchführung des Informationsaustausches ein-",
      "words": [
        {
          "bbox": [
            304.71603,
            573.64504,
            311.08291,
            580.94104
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.47187,
            573.64504,
            328.96803,
            580.94104
          ],
          "text": "Für"
        },
        {
          "bbox": [
            333.58723,
            573.64504,
            344.57867,
            580.94104
          ],
          "text": "die"
        },
        {
          "bbox": [
            349.19867,
            573.64504,
            398.92499,
            580.94104
          ],
          "text": "Durchführung"
        },
        {
          "bbox": [
            403.54587,
            573.64504,
            416.76091,
            580.94104
          ],
          "text": "des"
        },
        {
          "bbox": [
            421.38195,
            573.64504,
            512.96979,
            580.94104
          ],
          "text": "Informationsaustausches"
        },
        {
          "bbox": [
            517.59091,
            573.64504,
            531.48747,
            580.94104
          ],
          "text": "ein-"
        }
      ]
    },
    {
      "bbox": [
        317.47147,
        583.21208,
        531.48611,
        590.50808
      ],
      "id": "pdf-014-line-100",
      "source_page": 14,
      "text": "schließlich der Verwendung der übermittelten Daten und des",
      "words": [
        {
          "bbox": [
            317.47147,
            583.21208,
            354.80011,
            590.50808
          ],
          "text": "schließlich"
        },
        {
          "bbox": [
            356.80211,
            583.21208,
            368.50315,
            590.50808
          ],
          "text": "der"
        },
        {
          "bbox": [
            370.50395,
            583.21208,
            415.09003,
            590.50808
          ],
          "text": "Verwendung"
        },
        {
          "bbox": [
            417.09251,
            583.21208,
            428.79355,
            590.50808
          ],
          "text": "der"
        },
        {
          "bbox": [
            430.79435,
            583.21208,
            477.71491,
            590.50808
          ],
          "text": "übermittelten"
        },
        {
          "bbox": [
            479.71691,
            583.21208,
            500.80747,
            590.50808
          ],
          "text": "Daten"
        },
        {
          "bbox": [
            502.80947,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            518.44899,
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          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-102",
      "source_page": 14,
      "text": "Datenschutzes sind die Bestimmungen des Abkommens vom",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Datenschutzes"
        },
        {
          "bbox": [
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          ],
          "text": "sind"
        },
        {
          "bbox": [
            387.78371,
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            398.42779,
            600.07496
          ],
          "text": "die"
        },
        {
          "bbox": [
            400.34227,
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            453.35115,
            600.07496
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            455.26595,
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            468.13347,
            600.07496
          ],
          "text": "des"
        },
        {
          "bbox": [
            470.04907,
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          ],
          "text": "vom"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-104",
      "source_page": 14,
      "text": "2. September 2009 zwischen der Regierung der Bundes -",
      "words": [
        {
          "bbox": [
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          ],
          "text": "2."
        },
        {
          "bbox": [
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            609.64184
          ],
          "text": "September"
        },
        {
          "bbox": [
            371.01171,
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            389.06819,
            609.64184
          ],
          "text": "2009"
        },
        {
          "bbox": [
            392.37307,
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          ],
          "text": "zwischen"
        },
        {
          "bbox": [
            429.46355,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            444.64643,
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            609.64184
          ],
          "text": "Regierung"
        },
        {
          "bbox": [
            485.24787,
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            497.12691,
            609.64184
          ],
          "text": "der"
        },
        {
          "bbox": [
            500.43075,
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          ],
          "text": "Bundes"
        },
        {
          "bbox": [
            528.375017,
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            609.64184
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-106",
      "source_page": 14,
      "text": "republik Deutschland und der Regierung des Fürstentums",
      "words": [
        {
          "bbox": [
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          ],
          "text": "republik"
        },
        {
          "bbox": [
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            415.038057,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            429.882217,
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          ],
          "text": "Regierung"
        },
        {
          "bbox": [
            470.144937,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            486.326937,
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          "text": "Fürstentums"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-108",
      "source_page": 14,
      "text": "Liechtenstein über den Informationsaustausch in Steuer -",
      "words": [
        {
          "bbox": [
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            365.902537,
            628.77576
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            369.733177,
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            386.148377,
            628.77576
          ],
          "text": "über"
        },
        {
          "bbox": [
            389.977977,
            621.47976,
            403.641017,
            628.77576
          ],
          "text": "den"
        },
        {
          "bbox": [
            407.471657,
            621.47976,
            490.587417,
            628.77576
          ],
          "text": "Informationsaustausch"
        },
        {
          "bbox": [
            494.418057,
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            500.730377,
            628.77576
          ],
          "text": "in"
        },
        {
          "bbox": [
            504.561017,
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            528.287017,
            628.77576
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            528.374686,
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          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-110",
      "source_page": 14,
      "text": "sachen einschließlich des jenem Abkommen beigefügten",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sachen"
        },
        {
          "bbox": [
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          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
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            413.449726,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            417.218606,
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            439.210926,
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          ],
          "text": "jenem"
        },
        {
          "bbox": [
            442.978046,
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            484.558446,
            638.34264
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            488.326526,
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          ],
          "text": "beigefügten"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-112",
      "source_page": 14,
      "text": "Protokolls ungeachtet von dessen Geltung anzuwenden.",
      "words": [
        {
          "bbox": [
            317.471086,
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          ],
          "text": "Protokolls"
        },
        {
          "bbox": [
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          ],
          "text": "ungeachtet"
        },
        {
          "bbox": [
            397.312766,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            412.574526,
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          ],
          "text": "dessen"
        },
        {
          "bbox": [
            440.576446,
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          ],
          "text": "Geltung"
        },
        {
          "bbox": [
            470.945566,
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          ],
          "text": "anzuwenden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-114",
      "source_page": 14,
      "text": "b) Das Abkommen vom 2. September 2009 steht der Möglich-",
      "words": [
        {
          "bbox": [
            304.714846,
            656.02504,
            311.529006,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.470686,
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          ],
          "text": "Das"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            377.069326,
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          ],
          "text": "vom"
        },
        {
          "bbox": [
            394.841326,
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          ],
          "text": "2."
        },
        {
          "bbox": [
            403.869246,
            656.02504,
            443.330046,
            663.32104
          ],
          "text": "September"
        },
        {
          "bbox": [
            445.686046,
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            463.475886,
            663.32104
          ],
          "text": "2009"
        },
        {
          "bbox": [
            465.833086,
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          ],
          "text": "steht"
        },
        {
          "bbox": [
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            497.575646,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            499.931646,
            656.02504,
            531.486766,
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          ],
          "text": "Möglich-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-116",
      "source_page": 14,
      "text": "keit eines weitergehenden Informationsaustausches nach",
      "words": [
        {
          "bbox": [
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            665.59192,
            330.444766,
            672.88792
          ],
          "text": "keit"
        },
        {
          "bbox": [
            334.056686,
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            672.88792
          ],
          "text": "eines"
        },
        {
          "bbox": [
            356.837406,
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            672.88792
          ],
          "text": "weitergehenden"
        },
        {
          "bbox": [
            418.533966,
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          ],
          "text": "Informationsaustausches"
        },
        {
          "bbox": [
            513.734206,
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          ],
          "text": "nach"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-014-line-118",
      "source_page": 14,
      "text": "Artikel 26 Absatz 1 nicht entgegen. In diesem Fall gilt für die",
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        {
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          ],
          "text": "Artikel"
        },
        {
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          ],
          "text": "26"
        },
        {
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          "text": "Absatz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
            386.881246,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "entgegen."
        },
        {
          "bbox": [
            444.631486,
            675.1588,
            451.149806,
            682.4548
          ],
          "text": "In"
        },
        {
          "bbox": [
            453.429566,
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            682.4548
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            481.639646,
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
            495.972766,
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
            508.915246,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            520.672286,
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          ],
          "text": "die"
        }
      ]
    },
    {
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      "id": "pdf-014-line-120",
      "source_page": 14,
      "text": "Übermittlung personenbezogener Daten Nummer 3 des",
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        {
          "bbox": [
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          ],
          "text": "Übermittlung"
        },
        {
          "bbox": [
            369.555566,
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          ],
          "text": "personenbezogener"
        },
        {
          "bbox": [
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          ],
          "text": "Daten"
        },
        {
          "bbox": [
            473.084606,
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          ],
          "text": "Nummer"
        },
        {
          "bbox": [
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          ],
          "text": "3"
        },
        {
          "bbox": [
            518.269486,
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            531.484526,
            692.02176
          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-122",
      "source_page": 14,
      "text": "Protokolls zum Abkommen vom 2. September 2009.",
      "words": [
        {
          "bbox": [
            317.469806,
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            352.811486,
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          ],
          "text": "Protokolls"
        },
        {
          "bbox": [
            355.034206,
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            370.145326,
            701.58872
          ],
          "text": "zum"
        },
        {
          "bbox": [
            372.366366,
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            701.58872
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            415.546126,
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          ],
          "text": "vom"
        },
        {
          "bbox": [
            433.182926,
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            439.854206,
            701.58872
          ],
          "text": "2."
        },
        {
          "bbox": [
            442.075646,
            694.29272,
            481.536446,
            701.58872
          ],
          "text": "September"
        },
        {
          "bbox": [
            483.757246,
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            503.770366,
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          ],
          "text": "2009."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-125",
      "source_page": 14,
      "text": "10. Zu Artikel 28 (Amtshilfe bei der Erhebung von Steuern)",
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        {
          "bbox": [
            304.713886,
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          ],
          "text": "10."
        },
        {
          "bbox": [
            320.278446,
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            330.084926,
            716.87216
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            332.305806,
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            356.930206,
            716.87216
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            359.151406,
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          ],
          "text": "28"
        },
        {
          "bbox": [
            370.268686,
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            408.592846,
            716.87216
          ],
          "text": "(Amtshilfe"
        },
        {
          "bbox": [
            410.815326,
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            422.357806,
            716.87216
          ],
          "text": "bei"
        },
        {
          "bbox": [
            424.579006,
            709.70416,
            437.169486,
            716.87216
          ],
          "text": "der"
        },
        {
          "bbox": [
            439.391486,
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            476.279326,
            716.87216
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            478.500766,
            709.70416,
            492.289726,
            716.87216
          ],
          "text": "von"
        },
        {
          "bbox": [
            494.510606,
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          ],
          "text": "Steuern)"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-014-line-128",
      "source_page": 14,
      "text": "a) Dem Ersuchen um Beitreibung einer Forderung, das die er-",
      "words": [
        {
          "bbox": [
            304.713806,
            725.11552,
            311.080686,
            732.41152
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.469646,
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            334.227086,
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          ],
          "text": "Dem"
        },
        {
          "bbox": [
            336.896366,
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          ],
          "text": "Ersuchen"
        },
        {
          "bbox": [
            373.074606,
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            732.41152
          ],
          "text": "um"
        },
        {
          "bbox": [
            387.019006,
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          ],
          "text": "Beitreibung"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            450.773726,
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          ],
          "text": "Forderung,"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "er-"
        }
      ]
    },
    {
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      "id": "pdf-014-line-130",
      "source_page": 14,
      "text": "suchende Behörde an die ersuchte Behörde richtet, ist eine",
      "words": [
        {
          "bbox": [
            317.469886,
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          ],
          "text": "suchende"
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          "text": "beglaubigte"
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          "text": "Kopie"
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          "text": "des"
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      "text": "beglaubigte Kopie etwaiger für die Beitreibung sonst erfor-",
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          "text": "Beitreibung"
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      "text": "derlicher Dokumente beizufügen.",
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          "text": "derlicher"
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      "text": "b) Die zuständige Behörde des ersuchenden Vertragsstaates",
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          "text": "b)"
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          "text": "zuständige"
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          "text": "des"
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          "text": "ersuchenden"
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      "text": "kann ein Beitreibungsersuchen nur dann stellen, wenn:",
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          "text": "ein"
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          "text": "nur"
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          "text": "dann"
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          "text": "stellen,"
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      "text": "– die Forderung oder der Vollstreckungstitel in diesem Ver-",
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          "text": "Forderung"
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          "text": "der"
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          "text": "Vollstreckungstitel"
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          "text": "diesem"
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      "text": "tragsstaat, in dem die ersuchende Behörde ihren Sitz hat,",
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          "text": "dem"
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      "text": "nicht angefochten ist, außer für den Fall, dass der Steuer-",
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          "text": "außer"
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          "text": "Fall,"
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          "text": "28"
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          "text": "Absatz"
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          "text": "3"
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          "text": "vollstreckbar"
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          "text": "ist;"
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      "text": "– sie in dem Vertragsstaat, in dem die ersuchende Behörde",
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          "text": "sie"
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          "text": "in"
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          "text": "dem"
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          "text": "Vertragsstaat,"
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          "text": "in"
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          "text": "dem"
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          "text": "die"
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      "text": "ihren Sitz hat, bereits Beitreibungsverfahren durchgeführt",
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          "text": "hat,"
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      "text": "hat, wie sie aufgrund des in Buchstabe a dieser Protokoll-",
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          "text": "Buchstabe"
        },
        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
          "bbox": [
            232.3148,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "Protokoll-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-022",
      "source_page": 15,
      "text": "bestimmung genannten Titels ausgeführt werden sollen,",
      "words": [
        {
          "bbox": [
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          "text": "bestimmung"
        },
        {
          "bbox": [
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          ],
          "text": "genannten"
        },
        {
          "bbox": [
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          ],
          "text": "Titels"
        },
        {
          "bbox": [
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          ],
          "text": "ausgeführt"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          "text": "sollen,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-024",
      "source_page": 15,
      "text": "und die getroffenen Maßnahmen nicht zur vollständigen",
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        {
          "bbox": [
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          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "getroffenen"
        },
        {
          "bbox": [
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          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            228.77944,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            242.5756,
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          ],
          "text": "vollständigen"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-025",
      "source_page": 15,
      "text": "Tilgung der Forderung führen werden; und",
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        {
          "bbox": [
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          ],
          "text": "Tilgung"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            128.91632,
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          ],
          "text": "Forderung"
        },
        {
          "bbox": [
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          ],
          "text": "führen"
        },
        {
          "bbox": [
            192.3852,
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            197.06842
          ],
          "text": "werden;"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-028",
      "source_page": 15,
      "text": "c) Das Beitreibungsersuchen muss folgende Angaben enthal-",
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        {
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          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "Das"
        },
        {
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          ],
          "text": "Beitreibungsersuchen"
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          "bbox": [
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          ],
          "text": "muss"
        },
        {
          "bbox": [
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          ],
          "text": "folgende"
        },
        {
          "bbox": [
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            262.74312,
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          ],
          "text": "Angaben"
        },
        {
          "bbox": [
            265.44536,
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            290.55008,
            211.3449
          ],
          "text": "enthal-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-030",
      "source_page": 15,
      "text": "ten:",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ten:"
        }
      ]
    },
    {
      "bbox": [
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        235.18826
      ],
      "id": "pdf-015-line-032",
      "source_page": 15,
      "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "–"
        },
        {
          "bbox": [
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          ],
          "text": "Name,"
        },
        {
          "bbox": [
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            143.58408,
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          ],
          "text": "Anschrift"
        },
        {
          "bbox": [
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            159.24336,
            235.18826
          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "sonstige"
        },
        {
          "bbox": [
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            227.89226,
            225.50728,
            235.18826
          ],
          "text": "Angaben"
        },
        {
          "bbox": [
            227.52776,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Identifizierung"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-034",
      "source_page": 15,
      "text": "der betreffenden Person und/oder von Drittbesitzern;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            244.75522
          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
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            172.77176,
            244.75522
          ],
          "text": "Person"
        },
        {
          "bbox": [
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          "text": "und/oder"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Drittbesitzern;"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-037",
      "source_page": 15,
      "text": "– Name, Anschrift und sonstige Angaben zur Identifizierung",
      "words": [
        {
          "bbox": [
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            81.95056,
            259.0317
          ],
          "text": "–"
        },
        {
          "bbox": [
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          ],
          "text": "Name,"
        },
        {
          "bbox": [
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            143.5836,
            259.0317
          ],
          "text": "Anschrift"
        },
        {
          "bbox": [
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            251.7357,
            159.24288,
            259.0317
          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "sonstige"
        },
        {
          "bbox": [
            193.50416,
            251.7357,
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            259.0317
          ],
          "text": "Angaben"
        },
        {
          "bbox": [
            227.52728,
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            238.47832,
            259.0317
          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Identifizierung"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-039",
      "source_page": 15,
      "text": "der ersuchenden Behörde;",
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        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "ersuchenden"
        },
        {
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          ],
          "text": "Behörde;"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-041",
      "source_page": 15,
      "text": "– Bezugnahme auf den Vollstreckungstitel, der in dem",
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        {
          "bbox": [
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          ],
          "text": "–"
        },
        {
          "bbox": [
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          ],
          "text": "Bezugnahme"
        },
        {
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
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          ],
          "text": "Vollstreckungstitel,"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            269.75248,
            282.87506
          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-043",
      "source_page": 15,
      "text": "Vertragsstaat ausgestellt wurde, in dem die ersuchende",
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        {
          "bbox": [
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            134.40144,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ausgestellt"
        },
        {
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          ],
          "text": "wurde,"
        },
        {
          "bbox": [
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            212.75088,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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            231.50296,
            292.44194
          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "ersuchende"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-045",
      "source_page": 15,
      "text": "Behörde ihren Sitz hat;",
      "words": [
        {
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          ],
          "text": "Behörde"
        },
        {
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          ],
          "text": "ihren"
        },
        {
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          ],
          "text": "Sitz"
        },
        {
          "bbox": [
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          "text": "hat;"
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      ]
    },
    {
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      "id": "pdf-015-line-048",
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      "text": "– Art und Betrag der Forderung, einschließlich Hauptforde-",
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          ],
          "text": "–"
        },
        {
          "bbox": [
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          ],
          "text": "Art"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Betrag"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            316.28538
          ],
          "text": "Forderung,"
        },
        {
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          ],
          "text": "einschließlich"
        },
        {
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          "text": "Hauptforde-"
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      ]
    },
    {
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      "id": "pdf-015-line-050",
      "source_page": 15,
      "text": "rung, Zinsen sowie aller sonstigen Geldstrafen, Geldbußen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "rung,"
        },
        {
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          ],
          "text": "Zinsen"
        },
        {
          "bbox": [
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          ],
          "text": "sowie"
        },
        {
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          ],
          "text": "aller"
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        {
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          ],
          "text": "sonstigen"
        },
        {
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          ],
          "text": "Geldstrafen,"
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        {
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          ],
          "text": "Geldbußen"
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      ]
    },
    {
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      "id": "pdf-015-line-051",
      "source_page": 15,
      "text": "und Kosten in den Währungen der Vertragsstaaten;",
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        {
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          "text": "und"
        },
        {
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          ],
          "text": "Kosten"
        },
        {
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          ],
          "text": "in"
        },
        {
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Währungen"
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        {
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          ],
          "text": "der"
        },
        {
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          "text": "Vertragsstaaten;"
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      ]
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      "id": "pdf-015-line-054",
      "source_page": 15,
      "text": "– Datum des Tages, an dem die ersuchende Behörde",
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        {
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          "text": "–"
        },
        {
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          ],
          "text": "Datum"
        },
        {
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Tages,"
        },
        {
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          ],
          "text": "an"
        },
        {
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          ],
          "text": "dem"
        },
        {
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          "text": "die"
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          "text": "ersuchende"
        },
        {
          "bbox": [
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          "text": "Behörde"
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      ]
    },
    {
      "bbox": [
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      "source_page": 15,
      "text": "und/oder die ersuchte Behörde den Vollstreckungstitel",
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        {
          "bbox": [
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          "text": "und/oder"
        },
        {
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "ersuchte"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Vollstreckungstitel"
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      ]
    },
    {
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      "id": "pdf-015-line-057",
      "source_page": 15,
      "text": "dem Empfänger zugestellt haben;",
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        {
          "bbox": [
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          "text": "dem"
        },
        {
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          "text": "Empfänger"
        },
        {
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          "text": "zugestellt"
        },
        {
          "bbox": [
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          "text": "haben;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-060",
      "source_page": 15,
      "text": "– Datum des Tages, von dem an, und Frist, während der die",
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        {
          "bbox": [
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            81.95048,
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          "text": "–"
        },
        {
          "bbox": [
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          "text": "Datum"
        },
        {
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Tages,"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "an,"
        },
        {
          "bbox": [
            198.25016,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Frist,"
        },
        {
          "bbox": [
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          ],
          "text": "während"
        },
        {
          "bbox": [
            266.04776,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            279.74104,
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        86.45416,
        385.37698,
        290.54992,
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      ],
      "id": "pdf-015-line-062",
      "source_page": 15,
      "text": "Beitreibung nach den Rechtsvorschriften der ersuchenden",
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        {
          "bbox": [
            86.45416,
            385.37698,
            126.76096,
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          ],
          "text": "Beitreibung"
        },
        {
          "bbox": [
            128.70336,
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            146.01504,
            392.67298
          ],
          "text": "nach"
        },
        {
          "bbox": [
            147.95688,
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            161.3264,
            392.67298
          ],
          "text": "den"
        },
        {
          "bbox": [
            163.26824,
            385.37698,
            229.28624,
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          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            231.22808,
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            242.8136,
            392.67298
          ],
          "text": "der"
        },
        {
          "bbox": [
            244.75432,
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            392.67298
          ],
          "text": "ersuchenden"
        }
      ]
    },
    {
      "bbox": [
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        242.6676,
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      ],
      "id": "pdf-015-line-064",
      "source_page": 15,
      "text": "Vertragspartei ausgeführt werden kann, und",
      "words": [
        {
          "bbox": [
            86.45464,
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            136.10552,
            402.23986
          ],
          "text": "Vertragspartei"
        },
        {
          "bbox": [
            138.32768,
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          ],
          "text": "ausgeführt"
        },
        {
          "bbox": [
            178.66168,
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            205.02176,
            402.23986
          ],
          "text": "werden"
        },
        {
          "bbox": [
            207.24376,
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            226.8076,
            402.23986
          ],
          "text": "kann,"
        },
        {
          "bbox": [
            229.02904,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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        416.51642
      ],
      "id": "pdf-015-line-066",
      "source_page": 15,
      "text": "– alle sonstigen sachdienlichen Informationen.",
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        {
          "bbox": [
            77.95056,
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            81.95056,
            416.51642
          ],
          "text": "–"
        },
        {
          "bbox": [
            86.45448,
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            98.59608,
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          ],
          "text": "alle"
        },
        {
          "bbox": [
            100.81768,
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            135.48624,
            416.51642
          ],
          "text": "sonstigen"
        },
        {
          "bbox": [
            137.70824,
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            416.51642
          ],
          "text": "sachdienlichen"
        },
        {
          "bbox": [
            193.26304,
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            244.81904,
            416.51642
          ],
          "text": "Informationen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-068",
      "source_page": 15,
      "text": "Das Beitreibungsersuchen enthält zudem eine Erklärung der",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Das"
        },
        {
          "bbox": [
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          ],
          "text": "Beitreibungsersuchen"
        },
        {
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          ],
          "text": "enthält"
        },
        {
          "bbox": [
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          ],
          "text": "zudem"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            240.32744,
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          ],
          "text": "Erklärung"
        },
        {
          "bbox": [
            278.6708,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-070",
      "source_page": 15,
      "text": "ersuchenden Behörde, in der bestätigt wird, dass die in Buch-",
      "words": [
        {
          "bbox": [
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          "text": "ersuchenden"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde,"
        },
        {
          "bbox": [
            148.61608,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "bestätigt"
        },
        {
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          ],
          "text": "wird,"
        },
        {
          "bbox": [
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          "text": "dass"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "Buch-"
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      ]
    },
    {
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      "id": "pdf-015-line-072",
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      "text": "stabe b genannten Voraussetzungen erfüllt sind.",
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        {
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          "text": "stabe"
        },
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          "text": "b"
        },
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          "text": "genannten"
        },
        {
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          "text": "Voraussetzungen"
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          "text": "erfüllt"
        },
        {
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          "text": "sind."
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      ]
    },
    {
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      "text": "11. Zu Artikel 31 Absatz 1 (Anwendung des Abkommens in",
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        {
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          "text": "11."
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        {
          "bbox": [
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          "text": "Zu"
        },
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          "text": "Artikel"
        },
        {
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          ],
          "text": "31"
        },
        {
          "bbox": [
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          "text": "Absatz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "(Anwendung"
        },
        {
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          ],
          "text": "des"
        },
        {
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          ],
          "text": "Abkommens"
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        {
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          "text": "in"
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      ]
    },
    {
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      "id": "pdf-015-line-076",
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      "text": "bestimmten Fällen)",
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        {
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          "text": "bestimmten"
        },
        {
          "bbox": [
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          "text": "Fällen)"
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      ]
    },
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      "id": "pdf-015-line-079",
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      "text": "a) Artikel 31 Absatz 1 ist nur anzuwenden, soweit an der Gesell-",
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        {
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          "text": "a)"
        },
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          ],
          "text": "Artikel"
        },
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          "text": "31"
        },
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          "text": "Absatz"
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
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          ],
          "text": "nur"
        },
        {
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          ],
          "text": "anzuwenden,"
        },
        {
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          ],
          "text": "soweit"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Gesell-"
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      ]
    },
    {
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      "id": "pdf-015-line-081",
      "source_page": 15,
      "text": "schaft Personen beteiligt sind, die keinen oder keinen",
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        {
          "bbox": [
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          "text": "schaft"
        },
        {
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          ],
          "text": "Personen"
        },
        {
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          "text": "beteiligt"
        },
        {
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "keinen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "keinen"
        }
      ]
    },
    {
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      "id": "pdf-015-line-082",
      "source_page": 15,
      "text": "vollständigen Anspruch auf Vergünstigungen nach diesem",
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        {
          "bbox": [
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          "text": "vollständigen"
        },
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          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "Vergünstigungen"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
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      ]
    },
    {
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      "id": "pdf-015-line-085",
      "source_page": 15,
      "text": "Abkommen hätten. Soweit an der Gesellschaft Personen",
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        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
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          ],
          "text": "hätten."
        },
        {
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          ],
          "text": "Soweit"
        },
        {
          "bbox": [
            179.34256,
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            188.17448,
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Gesellschaft"
        },
        {
          "bbox": [
            256.3404,
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          ],
          "text": "Personen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-087",
      "source_page": 15,
      "text": "beteiligt sind, die Anspruch auf Vergünstigungen nach einem",
      "words": [
        {
          "bbox": [
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          "text": "beteiligt"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            138.52608,
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          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            174.6576,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "Vergünstigungen"
        },
        {
          "bbox": [
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            266.9704,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            268.9584,
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          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-089",
      "source_page": 15,
      "text": "anderen Abkommen des anderen Vertragsstaats oder nach",
      "words": [
        {
          "bbox": [
            76.53224,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-090",
      "source_page": 15,
      "text": "den Bestimmungen der Richtlinie 90/435/EWG in der jeweils",
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        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Richtlinie"
        },
        {
          "bbox": [
            196.51728,
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            242.4428,
            545.4481
          ],
          "text": "90/435/EWG"
        },
        {
          "bbox": [
            244.51,
            538.1521,
            250.73344,
            545.4481
          ],
          "text": "in"
        },
        {
          "bbox": [
            252.8016,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "jeweils"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-093",
      "source_page": 15,
      "text": "gültigen Fassung hätten, gilt Satz 1 mit der Maßgabe, dass",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gültigen"
        },
        {
          "bbox": [
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          ],
          "text": "Fassung"
        },
        {
          "bbox": [
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          ],
          "text": "hätten,"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "Satz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Maßgabe,"
        },
        {
          "bbox": [
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          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-095",
      "source_page": 15,
      "text": "ein nach einem solchen anderen Abkommen oder nach der",
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        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
            89.68208,
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            107.16712,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            109.7984,
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            131.4348,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            134.06512,
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          ],
          "text": "solchen"
        },
        {
          "bbox": [
            164.54864,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            258.73176,
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            276.2168,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-097",
      "source_page": 15,
      "text": "Richtlinie 90/435/EWG bestehender Anspruch dieser Perso-",
      "words": [
        {
          "bbox": [
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            109.11696,
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          ],
          "text": "Richtlinie"
        },
        {
          "bbox": [
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          ],
          "text": "90/435/EWG"
        },
        {
          "bbox": [
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          ],
          "text": "bestehender"
        },
        {
          "bbox": [
            206.5012,
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            240.72656,
            574.1489
          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            242.9988,
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            264.77024,
            574.1489
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            267.04136,
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            290.54776,
            574.1489
          ],
          "text": "Perso-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-098",
      "source_page": 15,
      "text": "nen nur zu berücksichtigen ist, wenn sie in ihrem Ansässig-",
      "words": [
        {
          "bbox": [
            76.5316,
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            89.72176,
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          ],
          "text": "nen"
        },
        {
          "bbox": [
            92.26768,
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            103.82624,
            583.71578
          ],
          "text": "nur"
        },
        {
          "bbox": [
            106.37096,
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            114.65872,
            583.71578
          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "berücksichtigen"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            189.55384,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            223.96936,
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            230.1928,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            232.73872,
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            252.59792,
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          ],
          "text": "ihrem"
        },
        {
          "bbox": [
            255.14288,
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          ],
          "text": "Ansässig-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-003",
      "source_page": 15,
      "text": "keitsstaat auch die Voraussetzungen des Artikels 31 Absatz 1",
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        {
          "bbox": [
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          ],
          "text": "keitsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Voraussetzungen"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            462.20064,
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            82.41314
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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            498.90224,
            82.41314
          ],
          "text": "31"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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            82.41314
          ],
          "text": "1"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-005",
      "source_page": 15,
      "text": "dieses Abkommens erfüllen.",
      "words": [
        {
          "bbox": [
            317.47696,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            342.80696,
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            389.98672,
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            91.98002
          ],
          "text": "erfüllen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-008",
      "source_page": 15,
      "text": "b) Eine aktive gewerbliche Tätigkeit ist nur gegeben, wenn die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.4768,
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          ],
          "text": "Eine"
        },
        {
          "bbox": [
            335.53504,
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          ],
          "text": "aktive"
        },
        {
          "bbox": [
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          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            405.11408,
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            106.96754
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            437.47888,
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            445.77424,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            448.42776,
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            459.98632,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "gegeben,"
        },
        {
          "bbox": [
            498.77272,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            520.67872,
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-010",
      "source_page": 15,
      "text": "Tätigkeit von der Gesellschaft selbst mit eigener Organisation",
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        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            348.7348,
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            422.70344,
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          ],
          "text": "selbst"
        },
        {
          "bbox": [
            445.734,
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "eigener"
        },
        {
          "bbox": [
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          ],
          "text": "Organisation"
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      ]
    },
    {
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      "id": "pdf-015-line-012",
      "source_page": 15,
      "text": "und eigenem Personal im Umfang eines für den Geschäfts-",
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        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
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          ],
          "text": "eigenem"
        },
        {
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          ],
          "text": "Personal"
        },
        {
          "bbox": [
            400.3744,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Umfang"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäfts-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-014",
      "source_page": 15,
      "text": "zweck angemessen eingerichteten Geschäftsbetriebes aus-",
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        {
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          ],
          "text": "zweck"
        },
        {
          "bbox": [
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          ],
          "text": "angemessen"
        },
        {
          "bbox": [
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            441.0472,
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          ],
          "text": "eingerichteten"
        },
        {
          "bbox": [
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            513.14904,
            135.66826
          ],
          "text": "Geschäftsbetriebes"
        },
        {
          "bbox": [
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          ],
          "text": "aus-"
        }
      ]
    },
    {
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      "id": "pdf-015-line-015",
      "source_page": 15,
      "text": "geübt wird und dazu sowohl geschäftsleitende als auch",
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        {
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          ],
          "text": "geübt"
        },
        {
          "bbox": [
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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            145.23522
          ],
          "text": "und"
        },
        {
          "bbox": [
            379.64864,
            137.93922,
            397.24048,
            145.23522
          ],
          "text": "dazu"
        },
        {
          "bbox": [
            401.25392,
            137.93922,
            427.16816,
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          ],
          "text": "sowohl"
        },
        {
          "bbox": [
            431.18176,
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          ],
          "text": "geschäftsleitende"
        },
        {
          "bbox": [
            499.47672,
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            509.72496,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            513.7392,
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          ],
          "text": "auch"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-017",
      "source_page": 15,
      "text": "operative Aktivitäten entfaltet werden sowie mehr als 25 Pro-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "operative"
        },
        {
          "bbox": [
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          ],
          "text": "Aktivitäten"
        },
        {
          "bbox": [
            391.5308,
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          ],
          "text": "entfaltet"
        },
        {
          "bbox": [
            422.3268,
            147.5061,
            448.60904,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            450.59312,
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
            473.24056,
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            491.42232,
            154.8021
          ],
          "text": "mehr"
        },
        {
          "bbox": [
            493.40536,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            505.42952,
            147.5061,
            514.3092,
            154.8021
          ],
          "text": "25"
        },
        {
          "bbox": [
            516.29328,
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            531.49128,
            154.8021
          ],
          "text": "Pro-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-019",
      "source_page": 15,
      "text": "zent ihrer gesamten Bruttoerträge des betreffenden Wirt-",
      "words": [
        {
          "bbox": [
            317.47496,
            157.07306,
            332.69936,
            164.36906
          ],
          "text": "zent"
        },
        {
          "bbox": [
            336.2308,
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            352.28568,
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          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            355.81576,
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          ],
          "text": "gesamten"
        },
        {
          "bbox": [
            395.1384,
            157.07306,
            443.49416,
            164.36906
          ],
          "text": "Bruttoerträge"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            463.772,
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          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
            513.6124,
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          ],
          "text": "Wirt-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-021",
      "source_page": 15,
      "text": "schaftsjahres aus dieser eigenen Wirtschaftstätigkeit erzielt",
      "words": [
        {
          "bbox": [
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          ],
          "text": "schaftsjahres"
        },
        {
          "bbox": [
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            380.3732,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            383.05608,
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            404.90608,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "eigenen"
        },
        {
          "bbox": [
            438.51056,
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          ],
          "text": "Wirtschaftstätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "erzielt"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-023",
      "source_page": 15,
      "text": "werden.",
      "words": [
        {
          "bbox": [
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            176.2069,
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            183.5029
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-026",
      "source_page": 15,
      "text": "c) Besteht die Tätigkeit der Gesellschaft überwiegend in der",
      "words": [
        {
          "bbox": [
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "Besteht"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            362.78192,
            191.19442,
            393.20496,
            198.49042
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            396.36736,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
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          ],
          "text": "überwiegend"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-027",
      "source_page": 15,
      "text": "Geschäftsleitung anderer Gesellschaften, gilt die Tätigkeit nur",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Geschäftsleitung"
        },
        {
          "bbox": [
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          ],
          "text": "anderer"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaften,"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            488.83776,
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-029",
      "source_page": 15,
      "text": "dann als aktive gewerbliche Tätigkeit, wenn die Tätigkeit",
      "words": [
        {
          "bbox": [
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          "text": "dann"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "aktive"
        },
        {
          "bbox": [
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          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeit,"
        },
        {
          "bbox": [
            463.04528,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Tätigkeit"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-031",
      "source_page": 15,
      "text": "Führungsentscheidungen gegenüber mindestens zwei be-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Führungsentscheidungen"
        },
        {
          "bbox": [
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          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
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          ],
          "text": "mindestens"
        },
        {
          "bbox": [
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          ],
          "text": "zwei"
        },
        {
          "bbox": [
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          "text": "be-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-033",
      "source_page": 15,
      "text": "herrschten Gesellschaften, die selbst aktiv gewerblich tätig",
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        {
          "bbox": [
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          "text": "herrschten"
        },
        {
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          ],
          "text": "Gesellschaften,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "selbst"
        },
        {
          "bbox": [
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          ],
          "text": "aktiv"
        },
        {
          "bbox": [
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          ],
          "text": "gewerblich"
        },
        {
          "bbox": [
            515.67536,
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          ],
          "text": "tätig"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-035",
      "source_page": 15,
      "text": "sind, umfasst und die Gesellschaft substanziell über eigene",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
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          ],
          "text": "umfasst"
        },
        {
          "bbox": [
            368.26656,
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            381.90512,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            384.47968,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            444.57944,
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          ],
          "text": "substanziell"
        },
        {
          "bbox": [
            489.06776,
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          ],
          "text": "über"
        },
        {
          "bbox": [
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          ],
          "text": "eigene"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-036",
      "source_page": 15,
      "text": "Geschäftsräume, eigenes Personal und eigene Ausrüstungs-",
      "words": [
        {
          "bbox": [
            317.47472,
            248.59586,
            378.1392,
            255.89186
          ],
          "text": "Geschäftsräume,"
        },
        {
          "bbox": [
            380.1256,
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            407.7492,
            255.89186
          ],
          "text": "eigenes"
        },
        {
          "bbox": [
            409.73696,
            248.59586,
            440.56144,
            255.89186
          ],
          "text": "Personal"
        },
        {
          "bbox": [
            442.54864,
            248.59586,
            456.16192,
            255.89186
          ],
          "text": "und"
        },
        {
          "bbox": [
            458.14792,
            248.59586,
            481.7852,
            255.89186
          ],
          "text": "eigene"
        },
        {
          "bbox": [
            483.77192,
            248.59586,
            531.49144,
            255.89186
          ],
          "text": "Ausrüstungs-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-038",
      "source_page": 15,
      "text": "gegenstände verfügt. Führungsentscheidungen zeichnen sich",
      "words": [
        {
          "bbox": [
            317.47528,
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          ],
          "text": "gegenstände"
        },
        {
          "bbox": [
            365.12032,
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          ],
          "text": "verfügt."
        },
        {
          "bbox": [
            393.6056,
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            265.45874
          ],
          "text": "Führungsentscheidungen"
        },
        {
          "bbox": [
            484.15096,
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          ],
          "text": "zeichnen"
        },
        {
          "bbox": [
            517.21224,
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          ],
          "text": "sich"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-040",
      "source_page": 15,
      "text": "durch ihre Dauerhaftigkeit, Grundsätzlichkeit und Bedeutung",
      "words": [
        {
          "bbox": [
            317.47472,
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            337.87544,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            339.8628,
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            352.86216,
            275.02578
          ],
          "text": "ihre"
        },
        {
          "bbox": [
            354.84912,
            267.72978,
            410.9216,
            275.02578
          ],
          "text": "Dauerhaftigkeit,"
        },
        {
          "bbox": [
            412.9084,
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          ],
          "text": "Grundsätzlichkeit"
        },
        {
          "bbox": [
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            490.33696,
            275.02578
          ],
          "text": "und"
        },
        {
          "bbox": [
            492.32328,
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            275.02578
          ],
          "text": "Bedeutung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-015-line-042",
      "source_page": 15,
      "text": "aus, die sie für den Bestand der geleiteten Gesellschaften",
      "words": [
        {
          "bbox": [
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            332.70712,
            284.59266
          ],
          "text": "aus,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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            372.10936,
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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            421.7552,
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          ],
          "text": "Bestand"
        },
        {
          "bbox": [
            424.5896,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "geleiteten"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaften"
        }
      ]
    },
    {
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      ],
      "id": "pdf-015-line-044",
      "source_page": 15,
      "text": "haben. Sie unterscheiden sich von Entscheidungen, die kurz-",
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        {
          "bbox": [
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          "text": "haben."
        },
        {
          "bbox": [
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          ],
          "text": "Sie"
        },
        {
          "bbox": [
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          ],
          "text": "unterscheiden"
        },
        {
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            422.94376,
            294.15954
          ],
          "text": "sich"
        },
        {
          "bbox": [
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            437.82448,
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          "text": "Entscheidungen,"
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        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
            513.49128,
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          "text": "kurz-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-046",
      "source_page": 15,
      "text": "fristig und ausführungsbezogen sind. Die Durchführung nur",
      "words": [
        {
          "bbox": [
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          "text": "fristig"
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        {
          "bbox": [
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          "text": "und"
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        {
          "bbox": [
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          "text": "ausführungsbezogen"
        },
        {
          "bbox": [
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          "text": "sind."
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
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          "text": "Durchführung"
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        {
          "bbox": [
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          "text": "nur"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-047",
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      "text": "einzelner Geschäftsfunktionen reicht für die Qualifizierung als",
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        {
          "bbox": [
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          "text": "einzelner"
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          "text": "Geschäftsfunktionen"
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          "text": "reicht"
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        {
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          "text": "für"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Qualifizierung"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-049",
      "source_page": 15,
      "text": "Führungsentscheidung nicht aus.",
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        {
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          "text": "Führungsentscheidung"
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          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "aus."
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      ]
    },
    {
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      "text": "12. Zu Artikel 31 Absatz 2 (Anwendung des Abkommens in",
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        {
          "bbox": [
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          "text": "12."
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        {
          "bbox": [
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          ],
          "text": "Zu"
        },
        {
          "bbox": [
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          "text": "Artikel"
        },
        {
          "bbox": [
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          "text": "31"
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          "bbox": [
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          "text": "Absatz"
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          "text": "2"
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          "text": "(Anwendung"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          "text": "in"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-053",
      "source_page": 15,
      "text": "bestimmten Fällen)",
      "words": [
        {
          "bbox": [
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          ],
          "text": "bestimmten"
        },
        {
          "bbox": [
            367.69456,
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          ],
          "text": "Fällen)"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-056",
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      "text": "Eine gewerbliche Tätigkeit im erstgenannten Vertragsstaat, die",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Eine"
        },
        {
          "bbox": [
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          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            375.336,
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            404.76616,
            362.40234
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            406.73096,
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            415.2952,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            417.25872,
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            469.96592,
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          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-058",
      "source_page": 15,
      "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
      "words": [
        {
          "bbox": [
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          "text": "gegenüber"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "gewerblichen"
        },
        {
          "bbox": [
            409.77976,
            364.67322,
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            441.92808,
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            450.52744,
            371.96922
          ],
          "text": "im"
        },
        {
          "bbox": [
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            482.00296,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            484.43976,
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          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-059",
      "source_page": 15,
      "text": "in qualitativer wie quantitativer Hinsicht erheblich ist, ist insbe-",
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        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "qualitativer"
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        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "quantitativer"
        },
        {
          "bbox": [
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          "text": "Hinsicht"
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        {
          "bbox": [
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          "text": "erheblich"
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        {
          "bbox": [
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          "text": "ist,"
        },
        {
          "bbox": [
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            506.3736,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          "text": "insbe-"
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      ]
    },
    {
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      "id": "pdf-015-line-061",
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      "text": "sondere dann gegeben, wenn die aus der gewerblichen Tätigkeit",
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        {
          "bbox": [
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          "text": "sondere"
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          "text": "dann"
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        {
          "bbox": [
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          "text": "gegeben,"
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        {
          "bbox": [
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          "text": "wenn"
        },
        {
          "bbox": [
            411.63704,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            424.3672,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            452.64384,
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          "text": "gewerblichen"
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        {
          "bbox": [
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          "text": "Tätigkeit"
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      ]
    },
    {
      "bbox": [
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      "source_page": 15,
      "text": "im erstgenannten Vertragsstaat stammenden Bruttoerträge min-",
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        {
          "bbox": [
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          ],
          "text": "im"
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        {
          "bbox": [
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          ],
          "text": "erstgenannten"
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        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
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          "bbox": [
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          "text": "stammenden"
        },
        {
          "bbox": [
            466.09536,
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          "text": "Bruttoerträge"
        },
        {
          "bbox": [
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          "text": "min-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-065",
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      "text": "destens 25 Prozent der aus der gewerblichen Tätigkeit im ande-",
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        {
          "bbox": [
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          "text": "destens"
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          "bbox": [
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          ],
          "text": "25"
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        {
          "bbox": [
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            373.13744,
            410.2369
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            375.32656,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            401.95744,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            404.14704,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "gewerblichen"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            499.80904,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "ande-"
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    {
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      "id": "pdf-015-line-067",
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      "text": "ren Vertragsstaat stammenden Bruttoerträge betragen.",
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        {
          "bbox": [
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          "text": "ren"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
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          "text": "stammenden"
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        {
          "bbox": [
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          "text": "Bruttoerträge"
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          "bbox": [
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          "text": "betragen."
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      "text": "13. Zu Artikel 31 Absatz 1 und 2 (Anwendung des Abkom-",
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          "text": "13."
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          "text": "Zu"
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          "text": "Artikel"
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          "text": "31"
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          "text": "Absatz"
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          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
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          "text": "2"
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          "bbox": [
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          "text": "(Anwendung"
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        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Abkom-"
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      ]
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    {
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      "id": "pdf-015-line-071",
      "source_page": 15,
      "text": "mens in bestimmten Fällen)",
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        {
          "bbox": [
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          ],
          "text": "mens"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            352.34296,
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          ],
          "text": "bestimmten"
        },
        {
          "bbox": [
            399.81928,
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          "text": "Fällen)"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-015-line-073",
      "source_page": 15,
      "text": "Soweit der Anwendung von Vorschriften des Artikels 31 höher-",
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          "text": "Soweit"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Anwendung"
        },
        {
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          "text": "von"
        },
        {
          "bbox": [
            411.4,
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          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
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          "text": "Artikels"
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          "text": "31"
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          "text": "höher-"
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      "text": "rangiges Recht mit der Folge der Unwirksamkeit entgegenstehen",
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        {
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          "text": "rangiges"
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          "text": "Recht"
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          "text": "mit"
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        {
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          "text": "Folge"
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      "text": "sollte, entfällt die abkommensrechtliche Verpflichtung zur Gewäh-",
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          "text": "entfällt"
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          "text": "Gewäh-"
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      "text": "rung der in den Artikeln 10 bis 12 gewährten Abkommensvor -",
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          "text": "der"
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          "text": "12"
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      "text": "teile mit Ablauf von zwölf Monaten nach dem Zeitpunkt, in dem",
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          "text": "Ablauf"
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          "text": "Zeitpunkt,"
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      "id": "pdf-015-line-083",
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      "text": "dieser Verstoß in nicht anfechtbarer Weise festgestellt wird. In",
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          "text": "dieser"
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          "text": "festgestellt"
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          "text": "In"
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          "text": "werden"
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          "text": "dem"
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          "text": "Ziel"
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          "text": "der"
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          "text": "Die"
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          "text": "durch"
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          "text": "Satz"
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          "text": "1"
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          "text": "eingeräumte"
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          "text": "Vertragsstaats,"
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          "text": "nach"
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          "text": "Entfallen"
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          "text": "pflichtung"
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          "text": "zur"
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          "text": "Gewährung"
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          "text": "von"
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          "text": "Abkommensvorteilen"
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          "text": "zur"
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          "text": "Verweigerung"
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          "text": "dieser"
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          "text": "bleibt"
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          "text": "Protokoll"
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      "text": "zum Abkommen",
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      "text": "und dem Fürstentum Liechtenstein",
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      "text": "hebung, für Steuern vom Einkommen und vom Vermögen, die für",
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          ],
          "text": "für"
        }
      ]
    },
    {
      "bbox": [
        63.77662,
        559.37214,
        290.54902,
        566.66814
      ],
      "id": "pdf-002-line-066",
      "source_page": 2,
      "text": "Rechnung eines Vertragsstaates, eines seiner Länder oder sei-",
      "words": [
        {
          "bbox": [
            63.77662,
            559.37214,
            100.32166,
            566.66814
          ],
          "text": "Rechnung"
        },
        {
          "bbox": [
            103.0023,
            559.37214,
            121.8695,
            566.66814
          ],
          "text": "eines"
        },
        {
          "bbox": [
            124.5503,
            559.37214,
            182.22494,
            566.66814
          ],
          "text": "Vertragsstaates,"
        },
        {
          "bbox": [
            184.90446,
            559.37214,
            203.7715,
            566.66814
          ],
          "text": "eines"
        },
        {
          "bbox": [
            206.4523,
            559.37214,
            227.99694,
            566.66814
          ],
          "text": "seiner"
        },
        {
          "bbox": [
            230.67582,
            559.37214,
            255.63446,
            566.66814
          ],
          "text": "Länder"
        },
        {
          "bbox": [
            258.31334,
            559.37214,
            274.6471,
            566.66814
          ],
          "text": "oder"
        },
        {
          "bbox": [
            277.32598,
            559.37214,
            290.54902,
            566.66814
          ],
          "text": "sei-"
        }
      ]
    },
    {
      "bbox": [
        63.77622,
        568.93902,
        221.18366,
        576.23502
      ],
      "id": "pdf-002-line-068",
      "source_page": 2,
      "text": "ner Gebietskörperschaften erhoben werden.",
      "words": [
        {
          "bbox": [
            63.77622,
            568.93902,
            75.18238,
            576.23502
          ],
          "text": "ner"
        },
        {
          "bbox": [
            77.40318,
            568.93902,
            158.67518,
            576.23502
          ],
          "text": "Gebietskörperschaften"
        },
        {
          "bbox": [
            160.89718,
            568.93902,
            190.3783,
            576.23502
          ],
          "text": "erhoben"
        },
        {
          "bbox": [
            192.6003,
            568.93902,
            221.18366,
            576.23502
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        72.27982,
        584.1655,
        290.54822,
        591.4615
      ],
      "id": "pdf-002-line-070",
      "source_page": 2,
      "text": "(2) Als Steuern vom Einkommen und vom Vermögen gelten",
      "words": [
        {
          "bbox": [
            72.27982,
            584.1655,
            81.01118,
            591.4615
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            85.59854,
            584.1655,
            96.69934,
            591.4615
          ],
          "text": "Als"
        },
        {
          "bbox": [
            99.43742,
            584.1655,
            127.59006,
            591.4615
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            130.3275,
            584.1655,
            145.8851,
            591.4615
          ],
          "text": "vom"
        },
        {
          "bbox": [
            148.6215,
            584.1655,
            191.33014,
            591.4615
          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
            194.06758,
            584.1655,
            207.84806,
            591.4615
          ],
          "text": "und"
        },
        {
          "bbox": [
            210.58438,
            584.1655,
            226.14198,
            591.4615
          ],
          "text": "vom"
        },
        {
          "bbox": [
            228.87838,
            584.1655,
            265.62934,
            591.4615
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            268.3667,
            584.1655,
            290.54822,
            591.4615
          ],
          "text": "gelten"
        }
      ]
    },
    {
      "bbox": [
        63.77622,
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        290.54822,
        601.0287
      ],
      "id": "pdf-002-line-072",
      "source_page": 2,
      "text": "alle Steuern, die vom Gesamteinkommen, Gesamtvermögen",
      "words": [
        {
          "bbox": [
            63.77622,
            593.7327,
            76.18422,
            601.0287
          ],
          "text": "alle"
        },
        {
          "bbox": [
            80.05062,
            593.7327,
            110.62422,
            601.0287
          ],
          "text": "Steuern,"
        },
        {
          "bbox": [
            114.48982,
            593.7327,
            125.48102,
            601.0287
          ],
          "text": "die"
        },
        {
          "bbox": [
            129.34742,
            593.7327,
            144.94102,
            601.0287
          ],
          "text": "vom"
        },
        {
          "bbox": [
            148.80662,
            593.7327,
            221.81782,
            601.0287
          ],
          "text": "Gesamteinkommen,"
        },
        {
          "bbox": [
            225.68342,
            593.7327,
            290.54822,
            601.0287
          ],
          "text": "Gesamtvermögen"
        }
      ]
    },
    {
      "bbox": [
        63.77622,
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        290.55382,
        610.5959
      ],
      "id": "pdf-002-line-074",
      "source_page": 2,
      "text": "oder von Teilen des Einkommens oder des Vermögens erhoben",
      "words": [
        {
          "bbox": [
            63.77622,
            603.2999,
            80.06982,
            610.5959
          ],
          "text": "oder"
        },
        {
          "bbox": [
            82.41702,
            603.2999,
            95.45702,
            610.5959
          ],
          "text": "von"
        },
        {
          "bbox": [
            97.80502,
            603.2999,
            118.21622,
            610.5959
          ],
          "text": "Teilen"
        },
        {
          "bbox": [
            120.56422,
            603.2999,
            133.60182,
            610.5959
          ],
          "text": "des"
        },
        {
          "bbox": [
            135.95062,
            603.2999,
            182.09142,
            610.5959
          ],
          "text": "Einkommens"
        },
        {
          "bbox": [
            184.44022,
            603.2999,
            200.73382,
            610.5959
          ],
          "text": "oder"
        },
        {
          "bbox": [
            203.08102,
            603.2999,
            216.11862,
            610.5959
          ],
          "text": "des"
        },
        {
          "bbox": [
            218.46742,
            603.2999,
            258.72262,
            610.5959
          ],
          "text": "Vermögens"
        },
        {
          "bbox": [
            261.07142,
            603.2999,
            290.55382,
            610.5959
          ],
          "text": "erhoben"
        }
      ]
    },
    {
      "bbox": [
        63.78102,
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        290.55702,
        620.1631
      ],
      "id": "pdf-002-line-076",
      "source_page": 2,
      "text": "werden, einschließlich der Steuern vom Gewinn aus der Veräuße-",
      "words": [
        {
          "bbox": [
            63.78102,
            612.8671,
            91.91862,
            620.1631
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            93.84262,
            612.8671,
            140.72182,
            620.1631
          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
            142.64662,
            612.8671,
            154.19942,
            620.1631
          ],
          "text": "der"
        },
        {
          "bbox": [
            156.12342,
            612.8671,
            183.40502,
            620.1631
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            185.32982,
            612.8671,
            200.59702,
            620.1631
          ],
          "text": "vom"
        },
        {
          "bbox": [
            202.52102,
            612.8671,
            229.24742,
            620.1631
          ],
          "text": "Gewinn"
        },
        {
          "bbox": [
            231.17222,
            612.8671,
            243.76582,
            620.1631
          ],
          "text": "aus"
        },
        {
          "bbox": [
            245.69142,
            612.8671,
            257.24422,
            620.1631
          ],
          "text": "der"
        },
        {
          "bbox": [
            259.16822,
            612.8671,
            290.55702,
            620.1631
          ],
          "text": "Veräuße-"
        }
      ]
    },
    {
      "bbox": [
        63.78422,
        622.4343,
        290.55782,
        629.7303
      ],
      "id": "pdf-002-line-078",
      "source_page": 2,
      "text": "rung beweglichen oder unbeweglichen Vermögens, der Lohn-",
      "words": [
        {
          "bbox": [
            63.78422,
            622.4343,
            80.19702,
            629.7303
          ],
          "text": "rung"
        },
        {
          "bbox": [
            82.95222,
            622.4343,
            128.85542,
            629.7303
          ],
          "text": "beweglichen"
        },
        {
          "bbox": [
            131.60982,
            622.4343,
            148.16742,
            629.7303
          ],
          "text": "oder"
        },
        {
          "bbox": [
            150.92102,
            622.4343,
            205.89462,
            629.7303
          ],
          "text": "unbeweglichen"
        },
        {
          "bbox": [
            208.64902,
            622.4343,
            251.92022,
            629.7303
          ],
          "text": "Vermögens,"
        },
        {
          "bbox": [
            254.67382,
            622.4343,
            266.55142,
            629.7303
          ],
          "text": "der"
        },
        {
          "bbox": [
            269.30502,
            622.4343,
            290.55782,
            629.7303
          ],
          "text": "Lohn-"
        }
      ]
    },
    {
      "bbox": [
        63.78502,
        632.0015,
        281.73302,
        639.2975
      ],
      "id": "pdf-002-line-080",
      "source_page": 2,
      "text": "summensteuern sowie der Steuern vom Vermögenszuwachs.",
      "words": [
        {
          "bbox": [
            63.78502,
            632.0015,
            121.18902,
            639.2975
          ],
          "text": "summensteuern"
        },
        {
          "bbox": [
            123.41062,
            632.0015,
            144.13622,
            639.2975
          ],
          "text": "sowie"
        },
        {
          "bbox": [
            146.35782,
            632.0015,
            158.05942,
            639.2975
          ],
          "text": "der"
        },
        {
          "bbox": [
            160.28022,
            632.0015,
            188.00822,
            639.2975
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            190.22982,
            632.0015,
            205.64582,
            639.2975
          ],
          "text": "vom"
        },
        {
          "bbox": [
            207.86662,
            632.0015,
            281.73302,
            639.2975
          ],
          "text": "Vermögenszuwachs."
        }
      ]
    },
    {
      "bbox": [
        72.29222,
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        290.56502,
        654.5239
      ],
      "id": "pdf-002-line-082",
      "source_page": 2,
      "text": "(3) Zu den bestehenden Steuern, für die dieses Abkommen",
      "words": [
        {
          "bbox": [
            72.29222,
            647.2279,
            81.01622,
            654.5239
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            85.59622,
            647.2279,
            94.85382,
            654.5239
          ],
          "text": "Zu"
        },
        {
          "bbox": [
            97.58742,
            647.2279,
            111.20742,
            654.5239
          ],
          "text": "den"
        },
        {
          "bbox": [
            113.94102,
            647.2279,
            161.04262,
            654.5239
          ],
          "text": "bestehenden"
        },
        {
          "bbox": [
            163.77622,
            647.2279,
            194.19782,
            654.5239
          ],
          "text": "Steuern,"
        },
        {
          "bbox": [
            196.93062,
            647.2279,
            206.54342,
            654.5239
          ],
          "text": "für"
        },
        {
          "bbox": [
            209.27622,
            647.2279,
            220.22422,
            654.5239
          ],
          "text": "die"
        },
        {
          "bbox": [
            222.95782,
            647.2279,
            246.40182,
            654.5239
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            249.13622,
            647.2279,
            290.56502,
            654.5239
          ],
          "text": "Abkommen"
        }
      ]
    },
    {
      "bbox": [
        63.79302,
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        664.0911
      ],
      "id": "pdf-002-line-084",
      "source_page": 2,
      "text": "gilt, gehören insbesondere",
      "words": [
        {
          "bbox": [
            63.79302,
            656.7951,
            76.67862,
            664.0911
          ],
          "text": "gilt,"
        },
        {
          "bbox": [
            78.89942,
            656.7951,
            108.08662,
            664.0911
          ],
          "text": "gehören"
        },
        {
          "bbox": [
            110.30822,
            656.7951,
            158.45862,
            664.0911
          ],
          "text": "insbesondere"
        }
      ]
    },
    {
      "bbox": [
        63.79302,
        672.0215,
        201.89142,
        679.3175
      ],
      "id": "pdf-002-line-086",
      "source_page": 2,
      "text": "a) in der Bundesrepublik Deutschland",
      "words": [
        {
          "bbox": [
            63.79302,
            672.0215,
            70.16022,
            679.3175
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.54902,
            672.0215,
            82.77222,
            679.3175
          ],
          "text": "in"
        },
        {
          "bbox": [
            84.99382,
            672.0215,
            96.69542,
            679.3175
          ],
          "text": "der"
        },
        {
          "bbox": [
            98.91622,
            672.0215,
            154.77382,
            679.3175
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            156.99462,
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            201.89142,
            679.3175
          ],
          "text": "Deutschland"
        }
      ]
    },
    {
      "bbox": [
        76.54902,
        687.2479,
        172.69462,
        694.5439
      ],
      "id": "pdf-002-line-089",
      "source_page": 2,
      "text": "aa) die Einkommensteuer,",
      "words": [
        {
          "bbox": [
            76.54902,
            687.2479,
            87.21142,
            694.5439
          ],
          "text": "aa)"
        },
        {
          "bbox": [
            93.55782,
            687.2479,
            104.37142,
            694.5439
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.59302,
            687.2479,
            172.69462,
            694.5439
          ],
          "text": "Einkommensteuer,"
        }
      ]
    },
    {
      "bbox": [
        76.55062,
        702.4743,
        176.67142,
        709.7703
      ],
      "id": "pdf-002-line-091",
      "source_page": 2,
      "text": "bb) die Körperschaftsteuer,",
      "words": [
        {
          "bbox": [
            76.55062,
            702.4743,
            88.10742,
            709.7703
          ],
          "text": "bb)"
        },
        {
          "bbox": [
            93.55862,
            702.4743,
            104.37222,
            709.7703
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.59382,
            702.4743,
            176.67142,
            709.7703
          ],
          "text": "Körperschaftsteuer,"
        }
      ]
    },
    {
      "bbox": [
        76.55302,
        717.7007,
        162.98102,
        724.9967
      ],
      "id": "pdf-002-line-093",
      "source_page": 2,
      "text": "cc) die Gewerbesteuer,",
      "words": [
        {
          "bbox": [
            76.55302,
            717.7007,
            87.21542,
            724.9967
          ],
          "text": "cc)"
        },
        {
          "bbox": [
            93.56182,
            717.7007,
            104.37542,
            724.9967
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.59702,
            717.7007,
            162.98102,
            724.9967
          ],
          "text": "Gewerbesteuer,"
        }
      ]
    },
    {
      "bbox": [
        76.55542,
        732.9271,
        152.92902,
        740.2231
      ],
      "id": "pdf-002-line-096",
      "source_page": 2,
      "text": "dd) die Grundsteuer,",
      "words": [
        {
          "bbox": [
            76.55542,
            732.9271,
            88.11222,
            740.2231
          ],
          "text": "dd)"
        },
        {
          "bbox": [
            93.56342,
            732.9271,
            104.37702,
            740.2231
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.59862,
            732.9271,
            152.92902,
            740.2231
          ],
          "text": "Grundsteuer,"
        }
      ]
    },
    {
      "bbox": [
        76.55622,
        748.1535,
        164.97862,
        755.4495
      ],
      "id": "pdf-002-line-098",
      "source_page": 2,
      "text": "ee) die Vermögensteuer",
      "words": [
        {
          "bbox": [
            76.55622,
            748.1535,
            87.21862,
            755.4495
          ],
          "text": "ee)"
        },
        {
          "bbox": [
            93.56502,
            748.1535,
            104.37862,
            755.4495
          ],
          "text": "die"
        },
        {
          "bbox": [
            106.60022,
            748.1535,
            164.97862,
            755.4495
          ],
          "text": "Vermögensteuer"
        }
      ]
    },
    {
      "bbox": [
        76.55862,
        763.3799,
        290.57462,
        770.6759
      ],
      "id": "pdf-002-line-100",
      "source_page": 2,
      "text": "einschließlich der hierauf erhobenen Zuschläge (im Folgen-",
      "words": [
        {
          "bbox": [
            76.55862,
            763.3799,
            124.80742,
            770.6759
          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
            127.50502,
            763.3799,
            139.26742,
            770.6759
          ],
          "text": "der"
        },
        {
          "bbox": [
            141.96342,
            763.3799,
            166.24582,
            770.6759
          ],
          "text": "hierauf"
        },
        {
          "bbox": [
            168.94262,
            763.3799,
            207.41222,
            770.6759
          ],
          "text": "erhobenen"
        },
        {
          "bbox": [
            210.10982,
            763.3799,
            247.24662,
            770.6759
          ],
          "text": "Zuschläge"
        },
        {
          "bbox": [
            249.94342,
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            260.67462,
            770.6759
          ],
          "text": "(im"
        },
        {
          "bbox": [
            263.37062,
            763.3799,
            290.57462,
            770.6759
          ],
          "text": "Folgen-"
        }
      ]
    },
    {
      "bbox": [
        76.56022,
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        215.38342,
        780.2431
      ],
      "id": "pdf-002-line-102",
      "source_page": 2,
      "text": "den als „deutsche Steuer“ bezeichnet).",
      "words": [
        {
          "bbox": [
            76.56022,
            772.9471,
            90.04582,
            780.2431
          ],
          "text": "den"
        },
        {
          "bbox": [
            92.26742,
            772.9471,
            102.33782,
            780.2431
          ],
          "text": "als"
        },
        {
          "bbox": [
            104.56022,
            772.9471,
            141.00902,
            780.2431
          ],
          "text": "„deutsche"
        },
        {
          "bbox": [
            143.23062,
            772.9471,
            170.10982,
            780.2431
          ],
          "text": "Steuer“"
        },
        {
          "bbox": [
            172.33062,
            772.9471,
            215.38342,
            780.2431
          ],
          "text": "bezeichnet)."
        }
      ]
    },
    {
      "bbox": [
        304.75062,
        201.06294,
        418.1831,
        208.35894
      ],
      "id": "pdf-002-line-009",
      "source_page": 2,
      "text": "b) im Fürstentum Liechtenstein",
      "words": [
        {
          "bbox": [
            304.75062,
            201.06294,
            311.56478,
            208.35894
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.50646,
            201.06294,
            326.10582,
            208.35894
          ],
          "text": "im"
        },
        {
          "bbox": [
            328.32686,
            201.06294,
            368.59814,
            208.35894
          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            370.81918,
            201.06294,
            418.1831,
            208.35894
          ],
          "text": "Liechtenstein"
        }
      ]
    },
    {
      "bbox": [
        317.50638,
        215.1319,
        400.86702,
        222.4279
      ],
      "id": "pdf-002-line-010",
      "source_page": 2,
      "text": "aa) die Erwerbssteuer,",
      "words": [
        {
          "bbox": [
            317.50638,
            215.1319,
            328.16814,
            222.4279
          ],
          "text": "aa)"
        },
        {
          "bbox": [
            334.5143,
            215.1319,
            345.32782,
            222.4279
          ],
          "text": "die"
        },
        {
          "bbox": [
            347.54942,
            215.1319,
            400.86702,
            222.4279
          ],
          "text": "Erwerbssteuer,"
        }
      ]
    },
    {
      "bbox": [
        317.50622,
        229.20078,
        396.97222,
        236.49678
      ],
      "id": "pdf-002-line-012",
      "source_page": 2,
      "text": "bb) die Ertragssteuer,",
      "words": [
        {
          "bbox": [
            317.50622,
            229.20078,
            329.06254,
            236.49678
          ],
          "text": "bb)"
        },
        {
          "bbox": [
            334.51406,
            229.20078,
            345.32758,
            236.49678
          ],
          "text": "die"
        },
        {
          "bbox": [
            347.54918,
            229.20078,
            396.97222,
            236.49678
          ],
          "text": "Ertragssteuer,"
        }
      ]
    },
    {
      "bbox": [
        317.50606,
        243.26982,
        424.47598,
        250.56582
      ],
      "id": "pdf-002-line-014",
      "source_page": 2,
      "text": "cc) die Gesellschaftssteuern,",
      "words": [
        {
          "bbox": [
            317.50606,
            243.26982,
            328.16782,
            250.56582
          ],
          "text": "cc)"
        },
        {
          "bbox": [
            334.51398,
            243.26982,
            345.3275,
            250.56582
          ],
          "text": "die"
        },
        {
          "bbox": [
            347.5491,
            243.26982,
            424.47598,
            250.56582
          ],
          "text": "Gesellschaftssteuern,"
        }
      ]
    },
    {
      "bbox": [
        317.50582,
        257.33878,
        442.90926,
        264.63478
      ],
      "id": "pdf-002-line-016",
      "source_page": 2,
      "text": "dd) die Grundstücksgewinnsteuer,",
      "words": [
        {
          "bbox": [
            317.50582,
            257.33878,
            329.06214,
            264.63478
          ],
          "text": "dd)"
        },
        {
          "bbox": [
            334.51366,
            257.33878,
            345.32718,
            264.63478
          ],
          "text": "die"
        },
        {
          "bbox": [
            347.54878,
            257.33878,
            442.90926,
            264.63478
          ],
          "text": "Grundstücksgewinnsteuer,"
        }
      ]
    },
    {
      "bbox": [
        317.50542,
        271.40766,
        411.76246,
        278.70366
      ],
      "id": "pdf-002-line-019",
      "source_page": 2,
      "text": "ee) die Vermögenssteuer,",
      "words": [
        {
          "bbox": [
            317.50542,
            271.40766,
            328.16718,
            278.70366
          ],
          "text": "ee)"
        },
        {
          "bbox": [
            334.51334,
            271.40766,
            345.32686,
            278.70366
          ],
          "text": "die"
        },
        {
          "bbox": [
            347.54846,
            271.40766,
            411.76246,
            278.70366
          ],
          "text": "Vermögenssteuer,"
        }
      ]
    },
    {
      "bbox": [
        317.50518,
        285.4767,
        324.69438,
        292.7727
      ],
      "id": "pdf-002-line-020",
      "source_page": 2,
      "text": "ff)",
      "words": [
        {
          "bbox": [
            317.50518,
            285.4767,
            324.69438,
            292.7727
          ],
          "text": "ff)"
        }
      ]
    },
    {
      "bbox": [
        334.5131,
        285.4767,
        398.26678,
        292.7727
      ],
      "id": "pdf-002-line-021",
      "source_page": 2,
      "text": "die Couponsteuer",
      "words": [
        {
          "bbox": [
            334.5131,
            285.4767,
            345.32662,
            292.7727
          ],
          "text": "die"
        },
        {
          "bbox": [
            347.54822,
            285.4767,
            398.26678,
            292.7727
          ],
          "text": "Couponsteuer"
        }
      ]
    },
    {
      "bbox": [
        317.50494,
        299.54566,
        523.5879,
        306.84166
      ],
      "id": "pdf-002-line-024",
      "source_page": 2,
      "text": "(im Folgenden als „liechtensteinische Steuer“ bezeichnet).",
      "words": [
        {
          "bbox": [
            317.50494,
            299.54566,
            328.17462,
            306.84166
          ],
          "text": "(im"
        },
        {
          "bbox": [
            330.39566,
            299.54566,
            367.78878,
            306.84166
          ],
          "text": "Folgenden"
        },
        {
          "bbox": [
            370.01078,
            299.54566,
            380.08102,
            306.84166
          ],
          "text": "als"
        },
        {
          "bbox": [
            382.30374,
            299.54566,
            449.2147,
            306.84166
          ],
          "text": "„liechtensteinische"
        },
        {
          "bbox": [
            451.4363,
            299.54566,
            478.31502,
            306.84166
          ],
          "text": "Steuer“"
        },
        {
          "bbox": [
            480.5359,
            299.54566,
            523.5879,
            306.84166
          ],
          "text": "bezeichnet)."
        }
      ]
    },
    {
      "bbox": [
        313.25262,
        313.61454,
        531.5211,
        320.91054
      ],
      "id": "pdf-002-line-026",
      "source_page": 2,
      "text": "(4) Dieses Abkommen gilt auch für alle Steuern gleicher oder",
      "words": [
        {
          "bbox": [
            313.25262,
            313.61454,
            321.84222,
            320.91054
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.28782,
            313.61454,
            350.28382,
            320.91054
          ],
          "text": "Dieses"
        },
        {
          "bbox": [
            352.57894,
            313.61454,
            393.5367,
            320.91054
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            395.8311,
            313.61454,
            406.49358,
            320.91054
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            408.78822,
            313.61454,
            426.27326,
            320.91054
          ],
          "text": "auch"
        },
        {
          "bbox": [
            428.56766,
            313.61454,
            438.04614,
            320.91054
          ],
          "text": "für"
        },
        {
          "bbox": [
            440.33934,
            313.61454,
            452.48094,
            320.91054
          ],
          "text": "alle"
        },
        {
          "bbox": [
            454.77494,
            313.61454,
            482.50222,
            320.91054
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            484.79662,
            313.61454,
            512.93502,
            320.91054
          ],
          "text": "gleicher"
        },
        {
          "bbox": [
            515.22822,
            313.61454,
            531.5211,
            320.91054
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        304.7483,
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        531.51886,
        330.4775
      ],
      "id": "pdf-002-line-027",
      "source_page": 2,
      "text": "im Wesentlichen ähnlicher Art, die nach der Unterzeichnung",
      "words": [
        {
          "bbox": [
            304.7483,
            323.1815,
            313.43662,
            330.4775
          ],
          "text": "im"
        },
        {
          "bbox": [
            317.06886,
            323.1815,
            365.8527,
            330.4775
          ],
          "text": "Wesentlichen"
        },
        {
          "bbox": [
            369.4859,
            323.1815,
            402.63878,
            330.4775
          ],
          "text": "ähnlicher"
        },
        {
          "bbox": [
            406.27094,
            323.1815,
            419.16598,
            330.4775
          ],
          "text": "Art,"
        },
        {
          "bbox": [
            422.79862,
            323.1815,
            433.79006,
            330.4775
          ],
          "text": "die"
        },
        {
          "bbox": [
            437.42302,
            323.1815,
            455.17502,
            330.4775
          ],
          "text": "nach"
        },
        {
          "bbox": [
            458.80822,
            323.1815,
            470.68726,
            330.4775
          ],
          "text": "der"
        },
        {
          "bbox": [
            474.31942,
            323.1815,
            531.51886,
            330.4775
          ],
          "text": "Unterzeichnung"
        }
      ]
    },
    {
      "bbox": [
        304.74846,
        332.74846,
        531.5199,
        340.04446
      ],
      "id": "pdf-002-line-029",
      "source_page": 2,
      "text": "dieses Abkommens neben den bestehenden Steuern oder an",
      "words": [
        {
          "bbox": [
            304.74846,
            332.74846,
            328.3007,
            340.04446
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            331.20622,
            332.74846,
            376.87478,
            340.04446
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            379.7803,
            332.74846,
            402.36342,
            340.04446
          ],
          "text": "neben"
        },
        {
          "bbox": [
            405.26814,
            332.74846,
            418.93118,
            340.04446
          ],
          "text": "den"
        },
        {
          "bbox": [
            421.8359,
            332.74846,
            469.1539,
            340.04446
          ],
          "text": "bestehenden"
        },
        {
          "bbox": [
            472.05862,
            332.74846,
            500.31974,
            340.04446
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            503.22446,
            332.74846,
            519.7843,
            340.04446
          ],
          "text": "oder"
        },
        {
          "bbox": [
            522.68798,
            332.74846,
            531.5199,
            340.04446
          ],
          "text": "an"
        }
      ]
    },
    {
      "bbox": [
        304.7483,
        342.31534,
        531.52118,
        349.61134
      ],
      "id": "pdf-002-line-031",
      "source_page": 2,
      "text": "deren Stelle erhoben werden. Die zuständigen Behörden der",
      "words": [
        {
          "bbox": [
            304.7483,
            342.31534,
            325.40174,
            349.61134
          ],
          "text": "deren"
        },
        {
          "bbox": [
            328.73518,
            342.31534,
            348.90174,
            349.61134
          ],
          "text": "Stelle"
        },
        {
          "bbox": [
            352.23494,
            342.31534,
            382.24998,
            349.61134
          ],
          "text": "erhoben"
        },
        {
          "bbox": [
            385.58342,
            342.31534,
            414.70054,
            349.61134
          ],
          "text": "werden."
        },
        {
          "bbox": [
            418.03342,
            342.31534,
            429.9135,
            349.61134
          ],
          "text": "Die"
        },
        {
          "bbox": [
            433.2467,
            342.31534,
            477.53734,
            349.61134
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            480.87078,
            342.31534,
            516.3087,
            349.61134
          ],
          "text": "Behörden"
        },
        {
          "bbox": [
            519.64214,
            342.31534,
            531.52118,
            349.61134
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        304.74822,
        351.8823,
        531.5199,
        359.1783
      ],
      "id": "pdf-002-line-033",
      "source_page": 2,
      "text": "Vertragsstaaten teilen einander die in ihren Steuergesetzen ein-",
      "words": [
        {
          "bbox": [
            304.74822,
            351.8823,
            360.44206,
            359.1783
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            362.96838,
            351.8823,
            381.97878,
            359.1783
          ],
          "text": "teilen"
        },
        {
          "bbox": [
            384.5051,
            351.8823,
            415.46582,
            359.1783
          ],
          "text": "einander"
        },
        {
          "bbox": [
            417.99094,
            351.8823,
            428.80446,
            359.1783
          ],
          "text": "die"
        },
        {
          "bbox": [
            431.33038,
            351.8823,
            437.55374,
            359.1783
          ],
          "text": "in"
        },
        {
          "bbox": [
            440.08006,
            351.8823,
            457.56318,
            359.1783
          ],
          "text": "ihren"
        },
        {
          "bbox": [
            460.0895,
            351.8823,
            515.3635,
            359.1783
          ],
          "text": "Steuergesetzen"
        },
        {
          "bbox": [
            517.88974,
            351.8823,
            531.5199,
            359.1783
          ],
          "text": "ein-"
        }
      ]
    },
    {
      "bbox": [
        304.7479,
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        455.34086,
        368.74526
      ],
      "id": "pdf-002-line-035",
      "source_page": 2,
      "text": "getretenen bedeutsamen Änderungen mit.",
      "words": [
        {
          "bbox": [
            304.7479,
            361.44926,
            342.8735,
            368.74526
          ],
          "text": "getretenen"
        },
        {
          "bbox": [
            345.0955,
            361.44926,
            393.99646,
            368.74526
          ],
          "text": "bedeutsamen"
        },
        {
          "bbox": [
            396.21846,
            361.44926,
            439.77766,
            368.74526
          ],
          "text": "Änderungen"
        },
        {
          "bbox": [
            441.99966,
            361.44926,
            455.34086,
            368.74526
          ],
          "text": "mit."
        }
      ]
    },
    {
      "bbox": [
        402.48702,
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      ],
      "id": "pdf-002-line-037",
      "source_page": 2,
      "text": "Artikel 3",
      "words": [
        {
          "bbox": [
            402.48702,
            383.51758,
            427.11142,
            390.68558
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            429.33262,
            383.51758,
            433.78062,
            390.68558
          ],
          "text": "3"
        }
      ]
    },
    {
      "bbox": [
        352.48598,
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        483.78198,
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      ],
      "id": "pdf-002-line-040",
      "source_page": 2,
      "text": "Allgemeine Begriffsbestimmungen",
      "words": [
        {
          "bbox": [
            352.48598,
            397.58662,
            394.8043,
            404.75462
          ],
          "text": "Allgemeine"
        },
        {
          "bbox": [
            397.02678,
            397.58662,
            483.78198,
            404.75462
          ],
          "text": "Begriffsbestimmungen"
        }
      ]
    },
    {
      "bbox": [
        313.25118,
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        531.51814,
        418.95166
      ],
      "id": "pdf-002-line-042",
      "source_page": 2,
      "text": "(1) Im Sinne dieses Abkommens, wenn der Zusammenhang",
      "words": [
        {
          "bbox": [
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            411.65566,
            321.89838,
            418.95166
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.40158,
            411.65566,
            335.3247,
            418.95166
          ],
          "text": "Im"
        },
        {
          "bbox": [
            338.01902,
            411.65566,
            358.28374,
            418.95166
          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            360.9787,
            411.65566,
            384.23014,
            418.95166
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            386.92614,
            411.65566,
            434.36662,
            418.95166
          ],
          "text": "Abkommens,"
        },
        {
          "bbox": [
            437.06134,
            411.65566,
            456.40046,
            418.95166
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            459.09574,
            411.65566,
            470.85446,
            418.95166
          ],
          "text": "der"
        },
        {
          "bbox": [
            473.54854,
            411.65566,
            531.51814,
            418.95166
          ],
          "text": "Zusammenhang"
        }
      ]
    },
    {
      "bbox": [
        304.7467,
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        392.19902,
        428.51854
      ],
      "id": "pdf-002-line-043",
      "source_page": 2,
      "text": "nichts anderes erfordert,",
      "words": [
        {
          "bbox": [
            304.7467,
            421.22254,
            326.23102,
            428.51854
          ],
          "text": "nichts"
        },
        {
          "bbox": [
            328.45374,
            421.22254,
            357.04542,
            428.51854
          ],
          "text": "anderes"
        },
        {
          "bbox": [
            359.26814,
            421.22254,
            392.19902,
            428.51854
          ],
          "text": "erfordert,"
        }
      ]
    },
    {
      "bbox": [
        304.74654,
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        531.51982,
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      ],
      "id": "pdf-002-line-045",
      "source_page": 2,
      "text": "a) bedeuten die Ausdrücke „ein Vertragsstaat“ und „der andere",
      "words": [
        {
          "bbox": [
            304.74654,
            435.29142,
            311.11342,
            442.58742
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.50238,
            435.29142,
            351.13438,
            442.58742
          ],
          "text": "bedeuten"
        },
        {
          "bbox": [
            353.1263,
            435.29142,
            363.92438,
            442.58742
          ],
          "text": "die"
        },
        {
          "bbox": [
            365.91598,
            435.29142,
            404.0447,
            442.58742
          ],
          "text": "Ausdrücke"
        },
        {
          "bbox": [
            406.0363,
            435.29142,
            419.93766,
            442.58742
          ],
          "text": "„ein"
        },
        {
          "bbox": [
            421.92958,
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      "text": "Vertragsstaat“ je nach dem Zusammenhang die Bundesre-",
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      "text": "publik Deutschland oder das Fürstentum Liechtenstein;",
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      "text": "b) bedeutet der Ausdruck „Bundesrepublik Deutschland“, im",
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          "text": "bedeutet"
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      "text": "geographischen Sinne verwendet, das Hoheitsgebiet der",
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          "text": "bedeutet"
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          "text": "im"
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      "text": "graphischen Sinne verwendet, das Hoheitsgebiet des Fürs-",
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          "text": "verwendet,"
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          "text": "Hoheitsgebiet"
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          "text": "umfasst"
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          "text": "Ausdruck"
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          "text": "„Person“"
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          "text": "natürliche"
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          "text": "Personen,"
        },
        {
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          "text": "Gesell-"
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    },
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      "bbox": [
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      "text": "schaften, ruhende Nachlässe liechtensteinischen Rechts und",
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        {
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          "text": "schaften,"
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          "text": "ruhende"
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          "text": "Nachlässe"
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          "text": "liechtensteinischen"
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        {
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          "text": "Rechts"
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        {
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      ]
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    {
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      "text": "alle anderen Personenvereinigungen;",
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          "text": "alle"
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          "text": "anderen"
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        {
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          "text": "Personenvereinigungen;"
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    },
    {
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          "text": "e)"
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          "text": "bedeutet"
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          "text": "der"
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        {
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          "text": "Ausdruck"
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        {
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          "text": "„Gesellschaft“"
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          "text": "juristische"
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          "text": "Personen,"
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    },
    {
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      "text": "sowie Rechtsträger und besondere Vermögenswidmungen",
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          "text": "Rechtsträger"
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          "text": "besondere"
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      "text": "oder Vermögensmassen, die für die Besteuerung wie juristi-",
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          "text": "Vermögensmassen,"
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          "text": "die"
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          "text": "für"
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          "text": "die"
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          "text": "Besteuerung"
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          "text": "wie"
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    {
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      "text": "sche Personen behandelt werden;",
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          "text": "sche"
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          "text": "Personen"
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          "text": "bezieht"
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          "text": "sich"
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          "text": "der"
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          "text": "Ausdruck"
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          "text": "„Unternehmen“"
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          "text": "die"
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      "text": "einer Geschäftstätigkeit;",
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          "text": "einer"
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          "text": "Geschäftstätigkeit;"
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          "text": "g)"
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          "text": "schließt"
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          "text": "der"
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          "text": "Ausdruck"
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          "text": "„Geschäftstätigkeit“"
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          "text": "auch"
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          "text": "die"
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          "text": "einer"
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          "text": "sonstigen"
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      "text": "tigkeit ein;",
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          "text": "bedeuten"
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          "text": "die"
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          "text": "Ausdrücke"
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          "text": "„Unternehmen"
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          "text": "eines"
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          "text": "tes“"
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          "text": "und"
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          "text": "des"
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          "text": "anderen"
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          "text": "Vertragsstaates“,"
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          "text": "je"
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      "text": "nachdem, ein Unternehmen, das von einer in einem Vertrags-",
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          "text": "ein"
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          "text": "Unternehmen,"
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          "text": "das"
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          "text": "von"
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          "text": "einer"
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          "text": "in"
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          "text": "einem"
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          "text": "Vertrags-"
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      "text": "staat ansässigen Person betrieben wird, oder ein Unterneh-",
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        432.22112
      ],
      "id": "pdf-003-line-065",
      "source_page": 3,
      "text": "Bedeutung, die ihm im Anwendungszeitraum nach dem Recht",
      "words": [
        {
          "bbox": [
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          "text": "Bedeutung,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "ihm"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Anwendungszeitraum"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          "text": "Recht"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-067",
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      "text": "dieses Staates über die Steuern zukommt, für die dieses Abkom-",
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        {
          "bbox": [
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          "text": "dieses"
        },
        {
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "über"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
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          ],
          "text": "zukommt,"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          "text": "Abkom-"
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      ]
    },
    {
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      "id": "pdf-003-line-069",
      "source_page": 3,
      "text": "men gilt, wobei die Bedeutung nach dem in diesem Staat anzu-",
      "words": [
        {
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          ],
          "text": "men"
        },
        {
          "bbox": [
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          ],
          "text": "gilt,"
        },
        {
          "bbox": [
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            118.1622,
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          ],
          "text": "wobei"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Bedeutung"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "anzu-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-071",
      "source_page": 3,
      "text": "wendenden Steuerrecht den Vorrang vor einer Bedeutung hat,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "wendenden"
        },
        {
          "bbox": [
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            150.48452,
            460.92192
          ],
          "text": "Steuerrecht"
        },
        {
          "bbox": [
            153.1994,
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            166.78092,
            460.92192
          ],
          "text": "den"
        },
        {
          "bbox": [
            169.49556,
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            197.39036,
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          ],
          "text": "Vorrang"
        },
        {
          "bbox": [
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            211.4578,
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          ],
          "text": "vor"
        },
        {
          "bbox": [
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            231.8406,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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            274.20332,
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          ],
          "text": "Bedeutung"
        },
        {
          "bbox": [
            276.91852,
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          ],
          "text": "hat,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-073",
      "source_page": 3,
      "text": "die der Ausdruck nach anderem Recht dieses Staates hat.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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            144.3674,
            470.4888
          ],
          "text": "nach"
        },
        {
          "bbox": [
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            178.00516,
            470.4888
          ],
          "text": "anderem"
        },
        {
          "bbox": [
            180.2262,
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            201.26172,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "hat."
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-075",
      "source_page": 3,
      "text": "Artikel 4",
      "words": [
        {
          "bbox": [
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            186.13852,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-078",
      "source_page": 3,
      "text": "Ansässige Person",
      "words": [
        {
          "bbox": [
            143.0686,
            500.00488,
            182.30692,
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          ],
          "text": "Ansässige"
        },
        {
          "bbox": [
            184.5294,
            500.00488,
            211.25372,
            507.17288
          ],
          "text": "Person"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-080",
      "source_page": 3,
      "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „eine",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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            94.05676,
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          ],
          "text": "Im"
        },
        {
          "bbox": [
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            116.05404,
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            118.02316,
            514.4112,
            140.97964,
            521.7072
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            142.94988,
            514.4112,
            187.66532,
            521.7072
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            189.63556,
            514.4112,
            221.18252,
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          ],
          "text": "bedeutet"
        },
        {
          "bbox": [
            223.1522,
            514.4112,
            234.79292,
            521.7072
          ],
          "text": "der"
        },
        {
          "bbox": [
            236.76124,
            514.4112,
            270.47932,
            521.7072
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            272.44796,
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          ],
          "text": "„eine"
        }
      ]
    },
    {
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      ],
      "id": "pdf-003-line-082",
      "source_page": 3,
      "text": "in einem Vertragsstaat ansässige Person“ eine Person, die nach",
      "words": [
        {
          "bbox": [
            63.77468,
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            69.99804,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            72.21532,
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            93.85172,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Person“"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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            523.97808,
            257.8138,
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          ],
          "text": "Person,"
        },
        {
          "bbox": [
            260.03052,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            273.06092,
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            531.27408
          ],
          "text": "nach"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-084",
      "source_page": 3,
      "text": "dem Recht dieses Staates dort auf Grund ihres Wohnsitzes, ihres",
      "words": [
        {
          "bbox": [
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            79.50204,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "dort"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "Grund"
        },
        {
          "bbox": [
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          ],
          "text": "ihres"
        },
        {
          "bbox": [
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          ],
          "text": "Wohnsitzes,"
        },
        {
          "bbox": [
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          ],
          "text": "ihres"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-086",
      "source_page": 3,
      "text": "ständigen Aufenthaltes, des Ortes ihrer Geschäftsleitung, des Or-",
      "words": [
        {
          "bbox": [
            63.77444,
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            98.25052,
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          "text": "ständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Aufenthaltes,"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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            181.82612,
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          ],
          "text": "Ortes"
        },
        {
          "bbox": [
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          ],
          "text": "ihrer"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftsleitung,"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Or-"
        }
      ]
    },
    {
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      "id": "pdf-003-line-088",
      "source_page": 3,
      "text": "tes ihrer Gründung oder Errichtung oder eines anderen ähnlichen",
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        {
          "bbox": [
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          ],
          "text": "tes"
        },
        {
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          ],
          "text": "ihrer"
        },
        {
          "bbox": [
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          ],
          "text": "Gründung"
        },
        {
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "Errichtung"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          "text": "ähnlichen"
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      ]
    },
    {
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      ],
      "id": "pdf-003-line-089",
      "source_page": 3,
      "text": "Merkmals steuerpflichtig ist, und umfasst auch diesen Staat und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Merkmals"
        },
        {
          "bbox": [
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          ],
          "text": "steuerpflichtig"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "umfasst"
        },
        {
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          ],
          "text": "auch"
        },
        {
          "bbox": [
            230.7278,
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          ],
          "text": "diesen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "und"
        }
      ]
    },
    {
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      "id": "pdf-003-line-091",
      "source_page": 3,
      "text": "seine Gebietskörperschaften. Der Ausdruck umfasst jedoch nicht",
      "words": [
        {
          "bbox": [
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          ],
          "text": "seine"
        },
        {
          "bbox": [
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          ],
          "text": "Gebietskörperschaften."
        },
        {
          "bbox": [
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            180.4902,
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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            571.81264,
            215.81636,
            579.10864
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            217.73996,
            571.81264,
            245.74044,
            579.10864
          ],
          "text": "umfasst"
        },
        {
          "bbox": [
            247.66516,
            571.81264,
            271.43628,
            579.10864
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
            273.36076,
            571.81264,
            290.54476,
            579.10864
          ],
          "text": "nicht"
        }
      ]
    },
    {
      "bbox": [
        63.77348,
        581.3796,
        290.5458,
        588.6756
      ],
      "id": "pdf-003-line-093",
      "source_page": 3,
      "text": "eine Person, die in diesem Staat nur mit Einkünften aus Quellen",
      "words": [
        {
          "bbox": [
            63.77348,
            581.3796,
            78.587,
            588.6756
          ],
          "text": "eine"
        },
        {
          "bbox": [
            80.87868,
            581.3796,
            107.94436,
            588.6756
          ],
          "text": "Person,"
        },
        {
          "bbox": [
            110.23588,
            581.3796,
            121.04948,
            588.6756
          ],
          "text": "die"
        },
        {
          "bbox": [
            123.34116,
            581.3796,
            129.56452,
            588.6756
          ],
          "text": "in"
        },
        {
          "bbox": [
            131.8566,
            581.3796,
            157.78804,
            588.6756
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            160.07916,
            581.3796,
            178.86668,
            588.6756
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            181.159,
            581.3796,
            192.71756,
            588.6756
          ],
          "text": "nur"
        },
        {
          "bbox": [
            195.00844,
            581.3796,
            206.1262,
            588.6756
          ],
          "text": "mit"
        },
        {
          "bbox": [
            208.41852,
            581.3796,
            246.10492,
            588.6756
          ],
          "text": "Einkünften"
        },
        {
          "bbox": [
            248.397,
            581.3796,
            261.13916,
            588.6756
          ],
          "text": "aus"
        },
        {
          "bbox": [
            263.43196,
            581.3796,
            290.5458,
            588.6756
          ],
          "text": "Quellen"
        }
      ]
    },
    {
      "bbox": [
        63.773,
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        290.5506,
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      ],
      "id": "pdf-003-line-095",
      "source_page": 3,
      "text": "in diesem Staat oder mit in diesem Staat gelegenem Vermögen",
      "words": [
        {
          "bbox": [
            63.773,
            590.9468,
            69.9962,
            598.2428
          ],
          "text": "in"
        },
        {
          "bbox": [
            72.4202,
            590.9468,
            98.3522,
            598.2428
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            100.7754,
            590.9468,
            119.5634,
            598.2428
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            121.9874,
            590.9468,
            138.281,
            598.2428
          ],
          "text": "oder"
        },
        {
          "bbox": [
            140.7042,
            590.9468,
            151.8218,
            598.2428
          ],
          "text": "mit"
        },
        {
          "bbox": [
            154.2458,
            590.9468,
            160.469,
            598.2428
          ],
          "text": "in"
        },
        {
          "bbox": [
            162.893,
            590.9468,
            188.825,
            598.2428
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            191.2482,
            590.9468,
            210.0362,
            598.2428
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            212.4602,
            590.9468,
            251.8714,
            598.2428
          ],
          "text": "gelegenem"
        },
        {
          "bbox": [
            254.2946,
            590.9468,
            290.5506,
            598.2428
          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
        63.7786,
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        126.9298,
        607.81
      ],
      "id": "pdf-003-line-097",
      "source_page": 3,
      "text": "steuerpflichtig ist.",
      "words": [
        {
          "bbox": [
            63.7786,
            600.514,
            114.189,
            607.81
          ],
          "text": "steuerpflichtig"
        },
        {
          "bbox": [
            116.4114,
            600.514,
            126.9298,
            607.81
          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
        72.2818,
        614.9204,
        290.5474,
        622.2164
      ],
      "id": "pdf-003-line-100",
      "source_page": 3,
      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-",
      "words": [
        {
          "bbox": [
            72.2818,
            614.9204,
            81.049,
            622.2164
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            85.6722,
            614.9204,
            94.4402,
            622.2164
          ],
          "text": "Ist"
        },
        {
          "bbox": [
            97.4202,
            614.9204,
            115.1722,
            622.2164
          ],
          "text": "nach"
        },
        {
          "bbox": [
            118.1514,
            614.9204,
            143.177,
            622.2164
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            146.157,
            614.9204,
            150.605,
            622.2164
          ],
          "text": "1"
        },
        {
          "bbox": [
            153.5842,
            614.9204,
            168.6642,
            622.2164
          ],
          "text": "eine"
        },
        {
          "bbox": [
            171.6434,
            614.9204,
            207.4034,
            622.2164
          ],
          "text": "natürliche"
        },
        {
          "bbox": [
            210.3826,
            614.9204,
            235.6698,
            622.2164
          ],
          "text": "Person"
        },
        {
          "bbox": [
            238.649,
            614.9204,
            244.961,
            622.2164
          ],
          "text": "in"
        },
        {
          "bbox": [
            247.9402,
            614.9204,
            272.6826,
            622.2164
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            275.6618,
            614.9204,
            290.5474,
            622.2164
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
        63.7754,
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        208.865,
        631.7836
      ],
      "id": "pdf-003-line-101",
      "source_page": 3,
      "text": "tragsstaaten ansässig, so gilt Folgendes:",
      "words": [
        {
          "bbox": [
            63.7754,
            624.4876,
            107.925,
            631.7836
          ],
          "text": "tragsstaaten"
        },
        {
          "bbox": [
            110.1466,
            624.4876,
            143.7754,
            631.7836
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            145.9962,
            624.4876,
            154.5882,
            631.7836
          ],
          "text": "so"
        },
        {
          "bbox": [
            156.8106,
            624.4876,
            167.473,
            631.7836
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            169.6946,
            624.4876,
            208.865,
            631.7836
          ],
          "text": "Folgendes:"
        }
      ]
    },
    {
      "bbox": [
        63.7754,
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        290.5402,
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      ],
      "id": "pdf-003-line-104",
      "source_page": 3,
      "text": "a) Die Person gilt als nur in dem Staat ansässig, in dem sie über",
      "words": [
        {
          "bbox": [
            63.7754,
            638.894,
            70.1426,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.5314,
            638.894,
            88.1674,
            646.19
          ],
          "text": "Die"
        },
        {
          "bbox": [
            90.133,
            638.894,
            114.8098,
            646.19
          ],
          "text": "Person"
        },
        {
          "bbox": [
            116.7762,
            638.894,
            127.3394,
            646.19
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            129.3066,
            638.894,
            139.3106,
            646.19
          ],
          "text": "als"
        },
        {
          "bbox": [
            141.2778,
            638.894,
            152.7706,
            646.19
          ],
          "text": "nur"
        },
        {
          "bbox": [
            154.7354,
            638.894,
            160.9258,
            646.19
          ],
          "text": "in"
        },
        {
          "bbox": [
            162.8922,
            638.894,
            178.6866,
            646.19
          ],
          "text": "dem"
        },
        {
          "bbox": [
            180.6522,
            638.894,
            199.3066,
            646.19
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            201.273,
            638.894,
            234.6378,
            646.19
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            236.6034,
            638.894,
            242.7938,
            646.19
          ],
          "text": "in"
        },
        {
          "bbox": [
            244.7602,
            638.894,
            260.5546,
            646.19
          ],
          "text": "dem"
        },
        {
          "bbox": [
            262.5202,
            638.894,
            272.5258,
            646.19
          ],
          "text": "sie"
        },
        {
          "bbox": [
            274.4914,
            638.894,
            290.5402,
            646.19
          ],
          "text": "über"
        }
      ]
    },
    {
      "bbox": [
        76.5234,
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        290.5346,
        655.7572
      ],
      "id": "pdf-003-line-106",
      "source_page": 3,
      "text": "eine ständige Wohnstätte verfügt; verfügt sie in beiden Staa-",
      "words": [
        {
          "bbox": [
            76.5234,
            648.4612,
            91.325,
            655.7572
          ],
          "text": "eine"
        },
        {
          "bbox": [
            93.3202,
            648.4612,
            123.9602,
            655.7572
          ],
          "text": "ständige"
        },
        {
          "bbox": [
            125.9554,
            648.4612,
            166.6698,
            655.7572
          ],
          "text": "Wohnstätte"
        },
        {
          "bbox": [
            168.665,
            648.4612,
            195.7594,
            655.7572
          ],
          "text": "verfügt;"
        },
        {
          "bbox": [
            197.7538,
            648.4612,
            222.629,
            655.7572
          ],
          "text": "verfügt"
        },
        {
          "bbox": [
            224.6242,
            648.4612,
            234.6874,
            655.7572
          ],
          "text": "sie"
        },
        {
          "bbox": [
            236.6826,
            648.4612,
            242.9018,
            655.7572
          ],
          "text": "in"
        },
        {
          "bbox": [
            244.897,
            648.4612,
            269.1754,
            655.7572
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            271.1706,
            648.4612,
            290.5346,
            655.7572
          ],
          "text": "Staa-"
        }
      ]
    },
    {
      "bbox": [
        76.5186,
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        290.537,
        665.3244
      ],
      "id": "pdf-003-line-108",
      "source_page": 3,
      "text": "ten über eine ständige Wohnstätte, so gilt sie als nur in dem",
      "words": [
        {
          "bbox": [
            76.5186,
            658.0284,
            87.6834,
            665.3244
          ],
          "text": "ten"
        },
        {
          "bbox": [
            89.9754,
            658.0284,
            106.1242,
            665.3244
          ],
          "text": "über"
        },
        {
          "bbox": [
            108.4154,
            658.0284,
            123.229,
            665.3244
          ],
          "text": "eine"
        },
        {
          "bbox": [
            125.521,
            658.0284,
            156.1882,
            665.3244
          ],
          "text": "ständige"
        },
        {
          "bbox": [
            158.4802,
            658.0284,
            201.4538,
            665.3244
          ],
          "text": "Wohnstätte,"
        },
        {
          "bbox": [
            203.745,
            658.0284,
            212.337,
            665.3244
          ],
          "text": "so"
        },
        {
          "bbox": [
            214.6298,
            658.0284,
            225.2922,
            665.3244
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            227.5842,
            658.0284,
            237.6554,
            665.3244
          ],
          "text": "sie"
        },
        {
          "bbox": [
            239.9474,
            658.0284,
            250.0178,
            665.3244
          ],
          "text": "als"
        },
        {
          "bbox": [
            252.3106,
            658.0284,
            263.869,
            665.3244
          ],
          "text": "nur"
        },
        {
          "bbox": [
            266.1602,
            658.0284,
            272.3834,
            665.3244
          ],
          "text": "in"
        },
        {
          "bbox": [
            274.6754,
            658.0284,
            290.537,
            665.3244
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        76.5194,
        667.5956,
        290.5322,
        674.8916
      ],
      "id": "pdf-003-line-110",
      "source_page": 3,
      "text": "Staat ansässig, zu dem sie die engeren persönlichen und",
      "words": [
        {
          "bbox": [
            76.5194,
            667.5956,
            95.6634,
            674.8916
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            98.7746,
            667.5956,
            133.1138,
            674.8916
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            136.2234,
            667.5956,
            144.6002,
            674.8916
          ],
          "text": "zu"
        },
        {
          "bbox": [
            147.7106,
            667.5956,
            163.7498,
            674.8916
          ],
          "text": "dem"
        },
        {
          "bbox": [
            166.8594,
            667.5956,
            177.1082,
            674.8916
          ],
          "text": "sie"
        },
        {
          "bbox": [
            180.2186,
            667.5956,
            191.2098,
            674.8916
          ],
          "text": "die"
        },
        {
          "bbox": [
            194.3202,
            667.5956,
            223.7434,
            674.8916
          ],
          "text": "engeren"
        },
        {
          "bbox": [
            226.8538,
            667.5956,
            273.6058,
            674.8916
          ],
          "text": "persönlichen"
        },
        {
          "bbox": [
            276.7162,
            667.5956,
            290.5322,
            674.8916
          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
        76.5154,
        677.1628,
        290.5322,
        684.4588
      ],
      "id": "pdf-003-line-112",
      "source_page": 3,
      "text": "wirtschaftlichen Beziehungen hat (Mittelpunkt der Lebensin-",
      "words": [
        {
          "bbox": [
            76.5154,
            677.1628,
            132.5338,
            684.4588
          ],
          "text": "wirtschaftlichen"
        },
        {
          "bbox": [
            134.769,
            677.1628,
            181.081,
            684.4588
          ],
          "text": "Beziehungen"
        },
        {
          "bbox": [
            183.3162,
            677.1628,
            194.5786,
            684.4588
          ],
          "text": "hat"
        },
        {
          "bbox": [
            196.8138,
            677.1628,
            238.9442,
            684.4588
          ],
          "text": "(Mittelpunkt"
        },
        {
          "bbox": [
            241.1794,
            677.1628,
            252.881,
            684.4588
          ],
          "text": "der"
        },
        {
          "bbox": [
            255.1154,
            677.1628,
            290.5322,
            684.4588
          ],
          "text": "Lebensin-"
        }
      ]
    },
    {
      "bbox": [
        76.5162,
        686.73,
        111.0826,
        694.026
      ],
      "id": "pdf-003-line-114",
      "source_page": 3,
      "text": "teressen);",
      "words": [
        {
          "bbox": [
            76.5162,
            686.73,
            111.0826,
            694.026
          ],
          "text": "teressen);"
        }
      ]
    },
    {
      "bbox": [
        63.7602,
        701.1364,
        290.529,
        708.4324
      ],
      "id": "pdf-003-line-116",
      "source_page": 3,
      "text": "b) kann nicht bestimmt werden, in welchem Staat die Person",
      "words": [
        {
          "bbox": [
            63.7602,
            701.1364,
            70.5746,
            708.4324
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.5162,
            701.1364,
            94.0602,
            708.4324
          ],
          "text": "kann"
        },
        {
          "bbox": [
            96.7946,
            701.1364,
            114.5506,
            708.4324
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            117.285,
            701.1364,
            151.2562,
            708.4324
          ],
          "text": "bestimmt"
        },
        {
          "bbox": [
            153.9906,
            701.1364,
            182.9802,
            708.4324
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            185.7138,
            701.1364,
            192.005,
            708.4324
          ],
          "text": "in"
        },
        {
          "bbox": [
            194.7394,
            701.1364,
            227.1394,
            708.4324
          ],
          "text": "welchem"
        },
        {
          "bbox": [
            229.873,
            701.1364,
            248.9306,
            708.4324
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            251.665,
            701.1364,
            262.6138,
            708.4324
          ],
          "text": "die"
        },
        {
          "bbox": [
            265.3474,
            701.1364,
            290.529,
            708.4324
          ],
          "text": "Person"
        }
      ]
    },
    {
      "bbox": [
        76.513,
        710.7036,
        290.529,
        717.9996
      ],
      "id": "pdf-003-line-118",
      "source_page": 3,
      "text": "den Mittelpunkt ihrer Lebensinteressen hat, oder verfügt sie in",
      "words": [
        {
          "bbox": [
            76.513,
            710.7036,
            89.821,
            717.9996
          ],
          "text": "den"
        },
        {
          "bbox": [
            91.7322,
            710.7036,
            130.9106,
            717.9996
          ],
          "text": "Mittelpunkt"
        },
        {
          "bbox": [
            132.8218,
            710.7036,
            148.1674,
            717.9996
          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            150.077,
            710.7036,
            211.329,
            717.9996
          ],
          "text": "Lebensinteressen"
        },
        {
          "bbox": [
            213.2402,
            710.7036,
            226.461,
            717.9996
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            228.3714,
            710.7036,
            244.3986,
            717.9996
          ],
          "text": "oder"
        },
        {
          "bbox": [
            246.3082,
            710.7036,
            270.6778,
            717.9996
          ],
          "text": "verfügt"
        },
        {
          "bbox": [
            272.589,
            710.7036,
            282.4834,
            717.9996
          ],
          "text": "sie"
        },
        {
          "bbox": [
            284.3938,
            710.7036,
            290.529,
            717.9996
          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-120",
      "source_page": 3,
      "text": "keinem der Staaten über eine ständige Wohnstätte, so gilt sie",
      "words": [
        {
          "bbox": [
            76.5114,
            720.2708,
            101.9914,
            727.5668
          ],
          "text": "keinem"
        },
        {
          "bbox": [
            103.9346,
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            727.5668
          ],
          "text": "der"
        },
        {
          "bbox": [
            117.469,
            720.2708,
            144.5722,
            727.5668
          ],
          "text": "Staaten"
        },
        {
          "bbox": [
            146.517,
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            162.501,
            727.5668
          ],
          "text": "über"
        },
        {
          "bbox": [
            164.4442,
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            179.0938,
            727.5668
          ],
          "text": "eine"
        },
        {
          "bbox": [
            181.0378,
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            211.3218,
            727.5668
          ],
          "text": "ständige"
        },
        {
          "bbox": [
            213.2658,
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            255.693,
            727.5668
          ],
          "text": "Wohnstätte,"
        },
        {
          "bbox": [
            257.637,
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            266.1738,
            727.5668
          ],
          "text": "so"
        },
        {
          "bbox": [
            268.1186,
            720.2708,
            278.617,
            727.5668
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            280.5618,
            720.2708,
            290.5234,
            727.5668
          ],
          "text": "sie"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-122",
      "source_page": 3,
      "text": "als nur in dem Staat ansässig, in dem sie ihren gewöhnlichen",
      "words": [
        {
          "bbox": [
            76.5074,
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            86.5282,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            88.5034,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            101.9858,
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            108.1842,
            737.134
          ],
          "text": "in"
        },
        {
          "bbox": [
            110.1586,
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            125.9706,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            127.9442,
            729.838,
            146.633,
            737.134
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            148.6074,
            729.838,
            182.0378,
            737.134
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            184.0114,
            729.838,
            190.2098,
            737.134
          ],
          "text": "in"
        },
        {
          "bbox": [
            192.1842,
            729.838,
            207.9962,
            737.134
          ],
          "text": "dem"
        },
        {
          "bbox": [
            209.9698,
            729.838,
            219.9914,
            737.134
          ],
          "text": "sie"
        },
        {
          "bbox": [
            221.9658,
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            239.3498,
            737.134
          ],
          "text": "ihren"
        },
        {
          "bbox": [
            241.3242,
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          ],
          "text": "gewöhnlichen"
        }
      ]
    },
    {
      "bbox": [
        76.5074,
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      ],
      "id": "pdf-003-line-124",
      "source_page": 3,
      "text": "Aufenthalt hat;",
      "words": [
        {
          "bbox": [
            76.5074,
            739.4052,
            112.805,
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          ],
          "text": "Aufenthalt"
        },
        {
          "bbox": [
            115.0266,
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            746.7012
          ],
          "text": "hat;"
        }
      ]
    },
    {
      "bbox": [
        63.7506,
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      ],
      "id": "pdf-003-line-126",
      "source_page": 3,
      "text": "c) hat die Person ihren gewöhnlichen Aufenthalt in beiden Staa-",
      "words": [
        {
          "bbox": [
            63.7506,
            753.8116,
            70.1178,
            761.1076
          ],
          "text": "c)"
        },
        {
          "bbox": [
            76.5066,
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            87.6882,
            761.1076
          ],
          "text": "hat"
        },
        {
          "bbox": [
            89.6474,
            753.8116,
            100.3802,
            761.1076
          ],
          "text": "die"
        },
        {
          "bbox": [
            102.3386,
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            126.9794,
            761.1076
          ],
          "text": "Person"
        },
        {
          "bbox": [
            128.9386,
            753.8116,
            146.261,
            761.1076
          ],
          "text": "ihren"
        },
        {
          "bbox": [
            148.2202,
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          ],
          "text": "gewöhnlichen"
        },
        {
          "bbox": [
            199.209,
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            235.1442,
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          ],
          "text": "Aufenthalt"
        },
        {
          "bbox": [
            237.1034,
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            761.1076
          ],
          "text": "in"
        },
        {
          "bbox": [
            245.2458,
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            269.341,
            761.1076
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            271.3002,
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          ],
          "text": "Staa-"
        }
      ]
    },
    {
      "bbox": [
        76.5034,
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      ],
      "id": "pdf-003-line-129",
      "source_page": 3,
      "text": "ten oder in keinem der Staaten, so gilt sie als nur in dem",
      "words": [
        {
          "bbox": [
            76.5034,
            763.3788,
            87.8466,
            770.6748
          ],
          "text": "ten"
        },
        {
          "bbox": [
            90.9506,
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            107.5106,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            110.6138,
            763.3788,
            116.9258,
            770.6748
          ],
          "text": "in"
        },
        {
          "bbox": [
            120.0298,
            763.3788,
            146.2282,
            770.6748
          ],
          "text": "keinem"
        },
        {
          "bbox": [
            149.3314,
            763.3788,
            161.2106,
            770.6748
          ],
          "text": "der"
        },
        {
          "bbox": [
            164.3138,
            763.3788,
            194.593,
            770.6748
          ],
          "text": "Staaten,"
        },
        {
          "bbox": [
            197.6962,
            763.3788,
            206.377,
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          ],
          "text": "so"
        },
        {
          "bbox": [
            209.4818,
            763.3788,
            220.4106,
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
            223.5154,
            763.3788,
            233.7642,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            236.8682,
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            247.1162,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            250.221,
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            261.957,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            265.0602,
            763.3788,
            271.3722,
            770.6748
          ],
          "text": "in"
        },
        {
          "bbox": [
            274.4762,
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            290.5154,
            770.6748
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        76.4986,
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      ],
      "id": "pdf-003-line-131",
      "source_page": 3,
      "text": "Staat ansässig, dessen Staatsangehöriger sie ist;",
      "words": [
        {
          "bbox": [
            76.4986,
            772.946,
            95.2866,
            780.242
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            97.5082,
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            131.137,
            780.242
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            133.3578,
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            159.1386,
            780.242
          ],
          "text": "dessen"
        },
        {
          "bbox": [
            161.3602,
            772.946,
            226.805,
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          ],
          "text": "Staatsangehöriger"
        },
        {
          "bbox": [
            229.0258,
            772.946,
            239.097,
            780.242
          ],
          "text": "sie"
        },
        {
          "bbox": [
            241.3186,
            772.946,
            251.837,
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          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
        304.68836,
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      ],
      "id": "pdf-003-line-004",
      "source_page": 3,
      "text": "d) ist die Person Staatsangehöriger beider Staaten oder keines",
      "words": [
        {
          "bbox": [
            304.68836,
            75.12112,
            311.50252,
            82.41712
          ],
          "text": "d)"
        },
        {
          "bbox": [
            317.4442,
            75.12112,
            325.73956,
            82.41712
          ],
          "text": "ist"
        },
        {
          "bbox": [
            327.9478,
            75.12112,
            338.76132,
            82.41712
          ],
          "text": "die"
        },
        {
          "bbox": [
            340.96892,
            75.12112,
            365.81132,
            82.41712
          ],
          "text": "Person"
        },
        {
          "bbox": [
            368.01932,
            75.12112,
            433.46228,
            82.41712
          ],
          "text": "Staatsangehöriger"
        },
        {
          "bbox": [
            435.66908,
            75.12112,
            458.18252,
            82.41712
          ],
          "text": "beider"
        },
        {
          "bbox": [
            460.38932,
            75.12112,
            487.82164,
            82.41712
          ],
          "text": "Staaten"
        },
        {
          "bbox": [
            490.02964,
            75.12112,
            506.32244,
            82.41712
          ],
          "text": "oder"
        },
        {
          "bbox": [
            508.52924,
            75.12112,
            531.45908,
            82.41712
          ],
          "text": "keines"
        }
      ]
    },
    {
      "bbox": [
        317.44372,
        84.68816,
        531.45988,
        91.98416
      ],
      "id": "pdf-003-line-006",
      "source_page": 3,
      "text": "der Staaten, so regeln die zuständigen Behörden der Ver-",
      "words": [
        {
          "bbox": [
            317.44372,
            84.68816,
            329.32276,
            91.98416
          ],
          "text": "der"
        },
        {
          "bbox": [
            332.2378,
            84.68816,
            362.5162,
            91.98416
          ],
          "text": "Staaten,"
        },
        {
          "bbox": [
            365.43172,
            84.68816,
            374.11268,
            91.98416
          ],
          "text": "so"
        },
        {
          "bbox": [
            377.0294,
            84.68816,
            399.39684,
            91.98416
          ],
          "text": "regeln"
        },
        {
          "bbox": [
            402.31292,
            84.68816,
            413.30436,
            91.98416
          ],
          "text": "die"
        },
        {
          "bbox": [
            416.2202,
            84.68816,
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            463.42692,
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            498.86484,
            91.98416
          ],
          "text": "Behörden"
        },
        {
          "bbox": [
            501.78092,
            84.68816,
            513.65996,
            91.98416
          ],
          "text": "der"
        },
        {
          "bbox": [
            516.575,
            84.68816,
            531.45988,
            91.98416
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
        317.44388,
        94.25504,
        514.93692,
        101.55104
      ],
      "id": "pdf-003-line-008",
      "source_page": 3,
      "text": "tragsstaaten die Frage in gegenseitigem Einvernehmen.",
      "words": [
        {
          "bbox": [
            317.44388,
            94.25504,
            361.59284,
            101.55104
          ],
          "text": "tragsstaaten"
        },
        {
          "bbox": [
            363.81484,
            94.25504,
            374.62836,
            101.55104
          ],
          "text": "die"
        },
        {
          "bbox": [
            376.84996,
            94.25504,
            396.70836,
            101.55104
          ],
          "text": "Frage"
        },
        {
          "bbox": [
            398.92996,
            94.25504,
            405.15332,
            101.55104
          ],
          "text": "in"
        },
        {
          "bbox": [
            407.37532,
            94.25504,
            459.67164,
            101.55104
          ],
          "text": "gegenseitigem"
        },
        {
          "bbox": [
            461.89268,
            94.25504,
            514.93692,
            101.55104
          ],
          "text": "Einvernehmen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-009",
      "source_page": 3,
      "text": "(3) Ist nach Absatz 1 eine andere als eine natürliche Person in",
      "words": [
        {
          "bbox": [
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            108.4256,
            321.77412,
            115.7216
          ],
          "text": "(3)"
        },
        {
          "bbox": [
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            334.79588,
            115.7216
          ],
          "text": "Ist"
        },
        {
          "bbox": [
            336.79228,
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            354.26684,
            115.7216
          ],
          "text": "nach"
        },
        {
          "bbox": [
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            380.82564,
            115.7216
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            382.82236,
            108.4256,
            387.27036,
            115.7216
          ],
          "text": "1"
        },
        {
          "bbox": [
            389.26644,
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            404.06948,
            115.7216
          ],
          "text": "eine"
        },
        {
          "bbox": [
            406.06532,
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            430.6406,
            115.7216
          ],
          "text": "andere"
        },
        {
          "bbox": [
            432.63644,
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            442.6998,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            444.69668,
            108.4256,
            459.49972,
            115.7216
          ],
          "text": "eine"
        },
        {
          "bbox": [
            461.49556,
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          ],
          "text": "natürliche"
        },
        {
          "bbox": [
            498.4198,
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            523.24484,
            115.7216
          ],
          "text": "Person"
        },
        {
          "bbox": [
            525.241,
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            531.46092,
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          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-012",
      "source_page": 3,
      "text": "beiden Vertragsstaaten ansässig, so gilt sie als nur in dem Staat",
      "words": [
        {
          "bbox": [
            304.68812,
            117.99256,
            328.98556,
            125.28856
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            331.1182,
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            386.81204,
            125.28856
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            388.94468,
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            422.57284,
            125.28856
          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            424.70492,
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            433.29692,
            125.28856
          ],
          "text": "so"
        },
        {
          "bbox": [
            435.43004,
            117.99256,
            446.09252,
            125.28856
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            448.2254,
            117.99256,
            458.29676,
            125.28856
          ],
          "text": "sie"
        },
        {
          "bbox": [
            460.429,
            117.99256,
            470.49924,
            125.28856
          ],
          "text": "als"
        },
        {
          "bbox": [
            472.6326,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            486.3226,
            117.99256,
            492.54596,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            494.6786,
            117.99256,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            512.67132,
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            125.28856
          ],
          "text": "Staat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-014",
      "source_page": 3,
      "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäftslei-",
      "words": [
        {
          "bbox": [
            304.68732,
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            338.59076,
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          ],
          "text": "ansässig,"
        },
        {
          "bbox": [
            341.29108,
            127.55952,
            347.54892,
            134.85552
          ],
          "text": "in"
        },
        {
          "bbox": [
            350.2498,
            127.55952,
            366.17972,
            134.85552
          ],
          "text": "dem"
        },
        {
          "bbox": [
            368.87964,
            127.55952,
            383.50116,
            134.85552
          ],
          "text": "sich"
        },
        {
          "bbox": [
            386.20204,
            127.55952,
            397.97196,
            134.85552
          ],
          "text": "der"
        },
        {
          "bbox": [
            400.67164,
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            412.03972,
            134.85552
          ],
          "text": "Ort"
        },
        {
          "bbox": [
            414.74084,
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            430.57764,
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          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            433.27732,
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            481.097,
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          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            483.79788,
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            531.45764,
            134.85552
          ],
          "text": "Geschäftslei-"
        }
      ]
    },
    {
      "bbox": [
        304.68724,
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        354.32324,
        144.4224
      ],
      "id": "pdf-003-line-016",
      "source_page": 3,
      "text": "tung befindet.",
      "words": [
        {
          "bbox": [
            304.68724,
            137.1264,
            320.69332,
            144.4224
          ],
          "text": "tung"
        },
        {
          "bbox": [
            322.9158,
            137.1264,
            354.32324,
            144.4224
          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
        402.42636,
        159.29624,
        433.71996,
        166.46424
      ],
      "id": "pdf-003-line-020",
      "source_page": 3,
      "text": "Artikel 5",
      "words": [
        {
          "bbox": [
            402.42636,
            159.29624,
            427.05076,
            166.46424
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            429.27196,
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          ],
          "text": "5"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-023",
      "source_page": 3,
      "text": "Betriebsstätte",
      "words": [
        {
          "bbox": [
            391.14028,
            173.4668,
            445.00532,
            180.6348
          ],
          "text": "Betriebsstätte"
        }
      ]
    },
    {
      "bbox": [
        313.19084,
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        531.45868,
        194.93336
      ],
      "id": "pdf-003-line-025",
      "source_page": 3,
      "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „Be-",
      "words": [
        {
          "bbox": [
            313.19084,
            187.63736,
            321.78044,
            194.93336
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.22604,
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            335.12036,
            194.93336
          ],
          "text": "Im"
        },
        {
          "bbox": [
            337.18308,
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            357.3326,
            194.93336
          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            359.39588,
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            382.50316,
            194.93336
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            384.56756,
            187.63736,
            429.5246,
            194.93336
          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            431.589,
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            463.34716,
            194.93336
          ],
          "text": "bedeutet"
        },
        {
          "bbox": [
            465.41108,
            187.63736,
            477.11212,
            194.93336
          ],
          "text": "der"
        },
        {
          "bbox": [
            479.1746,
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            513.10388,
            194.93336
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            515.16668,
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            531.45868,
            194.93336
          ],
          "text": "„Be-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-026",
      "source_page": 3,
      "text": "triebsstätte“ eine feste Geschäftseinrichtung, durch die die Ge-",
      "words": [
        {
          "bbox": [
            304.6866,
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            348.13932,
            204.5004
          ],
          "text": "triebsstätte“"
        },
        {
          "bbox": [
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            365.4314,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            367.91068,
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            385.29068,
            204.5004
          ],
          "text": "feste"
        },
        {
          "bbox": [
            387.76996,
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          ],
          "text": "Geschäftseinrichtung,"
        },
        {
          "bbox": [
            468.465,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            491.3946,
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            502.20812,
            204.5004
          ],
          "text": "die"
        },
        {
          "bbox": [
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            515.50092,
            204.5004
          ],
          "text": "die"
        },
        {
          "bbox": [
            517.9802,
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            204.5004
          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-028",
      "source_page": 3,
      "text": "schäftstätigkeit eines Unternehmens ganz oder teilweise ausge-",
      "words": [
        {
          "bbox": [
            304.68596,
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            359.0182,
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          ],
          "text": "schäftstätigkeit"
        },
        {
          "bbox": [
            361.07948,
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            379.89188,
            214.06728
          ],
          "text": "eines"
        },
        {
          "bbox": [
            381.95364,
            206.77128,
            434.30908,
            214.06728
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            436.37084,
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          ],
          "text": "ganz"
        },
        {
          "bbox": [
            455.60636,
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            471.89916,
            214.06728
          ],
          "text": "oder"
        },
        {
          "bbox": [
            473.959,
            206.77128,
            504.65524,
            214.06728
          ],
          "text": "teilweise"
        },
        {
          "bbox": [
            506.71588,
            206.77128,
            531.45716,
            214.06728
          ],
          "text": "ausge-"
        }
      ]
    },
    {
      "bbox": [
        304.68516,
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        335.93844,
        223.63416
      ],
      "id": "pdf-003-line-030",
      "source_page": 3,
      "text": "übt wird.",
      "words": [
        {
          "bbox": [
            304.68516,
            216.33816,
            316.3946,
            223.63416
          ],
          "text": "übt"
        },
        {
          "bbox": [
            318.61684,
            216.33816,
            335.93844,
            223.63416
          ],
          "text": "wird."
        }
      ]
    },
    {
      "bbox": [
        313.18892,
        230.50864,
        514.86148,
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      ],
      "id": "pdf-003-line-033",
      "source_page": 3,
      "text": "(2) Der Ausdruck „Betriebsstätte“ umfasst insbesondere",
      "words": [
        {
          "bbox": [
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            321.77852,
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
            326.22412,
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            338.81388,
            237.80464
          ],
          "text": "Der"
        },
        {
          "bbox": [
            341.03468,
            230.50864,
            374.96396,
            237.80464
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            377.18508,
            230.50864,
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            237.80464
          ],
          "text": "„Betriebsstätte“"
        },
        {
          "bbox": [
            436.0382,
            230.50864,
            464.48988,
            237.80464
          ],
          "text": "umfasst"
        },
        {
          "bbox": [
            466.71212,
            230.50864,
            514.86148,
            237.80464
          ],
          "text": "insbesondere"
        }
      ]
    },
    {
      "bbox": [
        304.68476,
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        394.96916,
        251.9752
      ],
      "id": "pdf-003-line-035",
      "source_page": 3,
      "text": "a) einen Ort der Leitung;",
      "words": [
        {
          "bbox": [
            304.68476,
            244.6792,
            311.05164,
            251.9752
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.4406,
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            336.701,
            251.9752
          ],
          "text": "einen"
        },
        {
          "bbox": [
            338.923,
            244.6792,
            350.22228,
            251.9752
          ],
          "text": "Ort"
        },
        {
          "bbox": [
            352.44452,
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            251.9752
          ],
          "text": "der"
        },
        {
          "bbox": [
            366.36636,
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          ],
          "text": "Leitung;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-037",
      "source_page": 3,
      "text": "b) eine Zweigniederlassung;",
      "words": [
        {
          "bbox": [
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            311.49884,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.44052,
            258.84976,
            332.25404,
            266.14576
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47564,
            258.84976,
            407.93948,
            266.14576
          ],
          "text": "Zweigniederlassung;"
        }
      ]
    },
    {
      "bbox": [
        304.68428,
        273.02032,
        391.5506,
        280.31632
      ],
      "id": "pdf-003-line-039",
      "source_page": 3,
      "text": "c) eine Geschäftsstelle;",
      "words": [
        {
          "bbox": [
            304.68428,
            273.02032,
            311.05116,
            280.31632
          ],
          "text": "c)"
        },
        {
          "bbox": [
            317.44012,
            273.02032,
            332.25364,
            280.31632
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47524,
            273.02032,
            391.5506,
            280.31632
          ],
          "text": "Geschäftsstelle;"
        }
      ]
    },
    {
      "bbox": [
        304.6842,
        287.1908,
        400.2106,
        294.4868
      ],
      "id": "pdf-003-line-041",
      "source_page": 3,
      "text": "d) eine Fabrikationsstätte;",
      "words": [
        {
          "bbox": [
            304.6842,
            287.1908,
            311.49836,
            294.4868
          ],
          "text": "d)"
        },
        {
          "bbox": [
            317.44004,
            287.1908,
            332.25356,
            294.4868
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47516,
            287.1908,
            400.2106,
            294.4868
          ],
          "text": "Fabrikationsstätte;"
        }
      ]
    },
    {
      "bbox": [
        304.68412,
        301.36144,
        375.07004,
        308.65744
      ],
      "id": "pdf-003-line-044",
      "source_page": 3,
      "text": "e) eine Werkstätte;",
      "words": [
        {
          "bbox": [
            304.68412,
            301.36144,
            311.051,
            308.65744
          ],
          "text": "e)"
        },
        {
          "bbox": [
            317.43996,
            301.36144,
            332.25348,
            308.65744
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.47508,
            301.36144,
            375.07004,
            308.65744
          ],
          "text": "Werkstätte;"
        }
      ]
    },
    {
      "bbox": [
        304.68412,
        315.53192,
        531.45716,
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      ],
      "id": "pdf-003-line-046",
      "source_page": 3,
      "text": "f) ein Bergwerk, ein Öl- oder Gasvorkommen, einen Steinbruch",
      "words": [
        {
          "bbox": [
            304.68412,
            315.53192,
            309.50612,
            322.82792
          ],
          "text": "f)"
        },
        {
          "bbox": [
            317.43996,
            315.53192,
            327.90204,
            322.82792
          ],
          "text": "ein"
        },
        {
          "bbox": [
            329.87364,
            315.53192,
            365.92556,
            322.82792
          ],
          "text": "Bergwerk,"
        },
        {
          "bbox": [
            367.8966,
            315.53192,
            378.35868,
            322.82792
          ],
          "text": "ein"
        },
        {
          "bbox": [
            380.33028,
            315.53192,
            391.23956,
            322.82792
          ],
          "text": "Öl-"
        },
        {
          "bbox": [
            393.21116,
            315.53192,
            409.41972,
            322.82792
          ],
          "text": "oder"
        },
        {
          "bbox": [
            411.39012,
            315.53192,
            469.92724,
            322.82792
          ],
          "text": "Gasvorkommen,"
        },
        {
          "bbox": [
            471.89828,
            315.53192,
            491.04636,
            322.82792
          ],
          "text": "einen"
        },
        {
          "bbox": [
            493.01796,
            315.53192,
            531.45716,
            322.82792
          ],
          "text": "Steinbruch"
        }
      ]
    },
    {
      "bbox": [
        317.43988,
        325.09888,
        531.4566,
        332.39488
      ],
      "id": "pdf-003-line-048",
      "source_page": 3,
      "text": "oder eine andere Stätte der Ausbeutung von Bodenschätzen.",
      "words": [
        {
          "bbox": [
            317.43988,
            325.09888,
            333.57836,
            332.39488
          ],
          "text": "oder"
        },
        {
          "bbox": [
            335.52532,
            325.09888,
            350.18452,
            332.39488
          ],
          "text": "eine"
        },
        {
          "bbox": [
            352.13236,
            325.09888,
            376.46788,
            332.39488
          ],
          "text": "andere"
        },
        {
          "bbox": [
            378.41572,
            325.09888,
            399.36828,
            332.39488
          ],
          "text": "Stätte"
        },
        {
          "bbox": [
            401.31612,
            325.09888,
            412.91428,
            332.39488
          ],
          "text": "der"
        },
        {
          "bbox": [
            414.86124,
            325.09888,
            457.51932,
            332.39488
          ],
          "text": "Ausbeutung"
        },
        {
          "bbox": [
            459.46804,
            325.09888,
            472.40484,
            332.39488
          ],
          "text": "von"
        },
        {
          "bbox": [
            474.35308,
            325.09888,
            531.4566,
            332.39488
          ],
          "text": "Bodenschätzen."
        }
      ]
    },
    {
      "bbox": [
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        339.26936,
        531.45692,
        346.56536
      ],
      "id": "pdf-003-line-050",
      "source_page": 3,
      "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-",
      "words": [
        {
          "bbox": [
            313.1886,
            339.26936,
            321.80484,
            346.56536
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            326.27708,
            339.26936,
            341.72244,
            346.56536
          ],
          "text": "Eine"
        },
        {
          "bbox": [
            344.4018,
            339.26936,
            398.93492,
            346.56536
          ],
          "text": "Bauausführung"
        },
        {
          "bbox": [
            401.61524,
            339.26936,
            417.94804,
            346.56536
          ],
          "text": "oder"
        },
        {
          "bbox": [
            420.62668,
            339.26936,
            452.4146,
            346.56536
          ],
          "text": "Montage"
        },
        {
          "bbox": [
            455.09396,
            339.26936,
            463.41596,
            346.56536
          ],
          "text": "ist"
        },
        {
          "bbox": [
            466.09596,
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            477.68124,
            346.56536
          ],
          "text": "nur"
        },
        {
          "bbox": [
            480.35988,
            339.26936,
            498.3322,
            346.56536
          ],
          "text": "dann"
        },
        {
          "bbox": [
            501.01204,
            339.26936,
            515.86556,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            518.545,
            339.26936,
            531.45692,
            346.56536
          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-052",
      "source_page": 3,
      "text": "triebsstätte, wenn ihre Dauer zwölf Monate überschreitet.",
      "words": [
        {
          "bbox": [
            304.68516,
            348.83624,
            346.95388,
            356.13224
          ],
          "text": "triebsstätte,"
        },
        {
          "bbox": [
            349.17532,
            348.83624,
            368.42796,
            356.13224
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            370.64996,
            348.83624,
            383.6862,
            356.13224
          ],
          "text": "ihre"
        },
        {
          "bbox": [
            385.9078,
            348.83624,
            407.23972,
            356.13224
          ],
          "text": "Dauer"
        },
        {
          "bbox": [
            409.46052,
            348.83624,
            428.09796,
            356.13224
          ],
          "text": "zwölf"
        },
        {
          "bbox": [
            430.31988,
            348.83624,
            457.33852,
            356.13224
          ],
          "text": "Monate"
        },
        {
          "bbox": [
            459.56012,
            348.83624,
            508.49684,
            356.13224
          ],
          "text": "überschreitet."
        }
      ]
    },
    {
      "bbox": [
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        363.00688,
        531.45636,
        370.30288
      ],
      "id": "pdf-003-line-054",
      "source_page": 3,
      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
      "words": [
        {
          "bbox": [
            313.18876,
            363.00688,
            321.77836,
            370.30288
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.22396,
            363.00688,
            367.60708,
            370.30288
          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
            369.8398,
            363.00688,
            381.54084,
            370.30288
          ],
          "text": "der"
        },
        {
          "bbox": [
            383.77212,
            363.00688,
            432.41724,
            370.30288
          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
            434.64972,
            363.00688,
            488.5918,
            370.30288
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            490.82428,
            363.00688,
            513.93156,
            370.30288
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            516.16476,
            363.00688,
            531.45636,
            370.30288
          ],
          "text": "Arti-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-056",
      "source_page": 3,
      "text": "kels gelten nicht als Betriebsstätten",
      "words": [
        {
          "bbox": [
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            318.8718,
            379.86976
          ],
          "text": "kels"
        },
        {
          "bbox": [
            321.09452,
            372.57376,
            342.92132,
            379.86976
          ],
          "text": "gelten"
        },
        {
          "bbox": [
            345.14332,
            372.57376,
            362.62812,
            379.86976
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            364.85036,
            372.57376,
            374.9206,
            379.86976
          ],
          "text": "als"
        },
        {
          "bbox": [
            377.14332,
            372.57376,
            431.4094,
            379.86976
          ],
          "text": "Betriebsstätten"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-058",
      "source_page": 3,
      "text": "a) Einrichtungen, die ausschließlich zur Lagerung, Ausstellung",
      "words": [
        {
          "bbox": [
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          "text": "a)"
        },
        {
          "bbox": [
            317.44004,
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          ],
          "text": "Einrichtungen,"
        },
        {
          "bbox": [
            371.42044,
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            382.24164,
            394.04032
          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
            437.7026,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            451.33044,
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            487.36236,
            394.04032
          ],
          "text": "Lagerung,"
        },
        {
          "bbox": [
            490.03204,
            386.74432,
            531.45532,
            394.04032
          ],
          "text": "Ausstellung"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-060",
      "source_page": 3,
      "text": "oder Auslieferung von Gütern oder Waren des Unternehmens",
      "words": [
        {
          "bbox": [
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            333.58036,
            403.6072
          ],
          "text": "oder"
        },
        {
          "bbox": [
            335.52788,
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          ],
          "text": "Auslieferung"
        },
        {
          "bbox": [
            381.20332,
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            394.14116,
            403.6072
          ],
          "text": "von"
        },
        {
          "bbox": [
            396.0898,
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          ],
          "text": "Gütern"
        },
        {
          "bbox": [
            422.1278,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            440.21524,
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          ],
          "text": "Waren"
        },
        {
          "bbox": [
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            477.71204,
            403.6072
          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Unternehmens"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-062",
      "source_page": 3,
      "text": "benutzt werden;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "benutzt"
        },
        {
          "bbox": [
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          "text": "werden;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-064",
      "source_page": 3,
      "text": "b) Bestände von Gütern oder Waren des Unternehmens, die",
      "words": [
        {
          "bbox": [
            304.68516,
            420.04856,
            311.49932,
            427.34456
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.441,
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            427.34456
          ],
          "text": "Bestände"
        },
        {
          "bbox": [
            355.24084,
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            427.34456
          ],
          "text": "von"
        },
        {
          "bbox": [
            371.5626,
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          ],
          "text": "Gütern"
        },
        {
          "bbox": [
            399.45588,
            420.04856,
            416.01572,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            419.11868,
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          ],
          "text": "Waren"
        },
        {
          "bbox": [
            445.39572,
            420.04856,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            461.71556,
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          ],
          "text": "Unternehmens,"
        },
        {
          "bbox": [
            520.46588,
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            427.34456
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-066",
      "source_page": 3,
      "text": "ausschließlich zur Lagerung, Ausstellung oder Auslieferung",
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        {
          "bbox": [
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Lagerung,"
        },
        {
          "bbox": [
            423.31084,
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          ],
          "text": "Ausstellung"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "Auslieferung"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-068",
      "source_page": 3,
      "text": "unterhalten werden;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "unterhalten"
        },
        {
          "bbox": [
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          ],
          "text": "werden;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-070",
      "source_page": 3,
      "text": "c) Bestände von Gütern oder Waren des Unternehmens, die",
      "words": [
        {
          "bbox": [
            304.68516,
            453.35296,
            311.05204,
            460.64896
          ],
          "text": "c)"
        },
        {
          "bbox": [
            317.441,
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            352.13708,
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          ],
          "text": "Bestände"
        },
        {
          "bbox": [
            355.24084,
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            368.4586,
            460.64896
          ],
          "text": "von"
        },
        {
          "bbox": [
            371.5626,
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          ],
          "text": "Gütern"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            419.11868,
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            442.29172,
            460.64896
          ],
          "text": "Waren"
        },
        {
          "bbox": [
            445.39572,
            453.35296,
            458.61076,
            460.64896
          ],
          "text": "des"
        },
        {
          "bbox": [
            461.71556,
            453.35296,
            517.36244,
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          ],
          "text": "Unternehmens,"
        },
        {
          "bbox": [
            520.46588,
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            531.45732,
            460.64896
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-072",
      "source_page": 3,
      "text": "ausschließlich zu dem Zweck unterhalten werden, durch ein",
      "words": [
        {
          "bbox": [
            317.44116,
            462.91992,
            367.51196,
            470.21592
          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
            369.90404,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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            396.445,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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            422.38252,
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          ],
          "text": "Zweck"
        },
        {
          "bbox": [
            424.77372,
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          ],
          "text": "unterhalten"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-074",
      "source_page": 3,
      "text": "anderes Unternehmen bearbeitet oder verarbeitet zu werden;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "anderes"
        },
        {
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            397.71588,
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          ],
          "text": "bearbeitet"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "verarbeitet"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "werden;"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-003-line-076",
      "source_page": 3,
      "text": "d) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
      "words": [
        {
          "bbox": [
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            311.49916,
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          ],
          "text": "d)"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            335.12284,
            486.65736,
            352.70492,
            493.95336
          ],
          "text": "feste"
        },
        {
          "bbox": [
            355.42164,
            486.65736,
            434.649,
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          ],
          "text": "Geschäftseinrichtung,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            501.725,
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
            504.44204,
            486.65736,
            512.78044,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            515.4974,
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          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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        503.52024
      ],
      "id": "pdf-003-line-077",
      "source_page": 3,
      "text": "Zweck unterhalten wird, für das Unternehmen Güter oder",
      "words": [
        {
          "bbox": [
            317.44164,
            496.22424,
            341.34412,
            503.52024
          ],
          "text": "Zweck"
        },
        {
          "bbox": [
            344.58092,
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            385.4262,
            503.52024
          ],
          "text": "unterhalten"
        },
        {
          "bbox": [
            388.66388,
            496.22424,
            406.34132,
            503.52024
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            409.57844,
            496.22424,
            419.23468,
            503.52024
          ],
          "text": "für"
        },
        {
          "bbox": [
            422.47132,
            496.22424,
            435.68636,
            503.52024
          ],
          "text": "das"
        },
        {
          "bbox": [
            438.92484,
            496.22424,
            488.17052,
            503.52024
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            491.4082,
            496.22424,
            511.66236,
            503.52024
          ],
          "text": "Güter"
        },
        {
          "bbox": [
            514.899,
            496.22424,
            531.45884,
            503.52024
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-079",
      "source_page": 3,
      "text": "Waren einzukaufen oder Informationen zu beschaffen;",
      "words": [
        {
          "bbox": [
            317.44172,
            505.7912,
            340.25876,
            513.0872
          ],
          "text": "Waren"
        },
        {
          "bbox": [
            342.48076,
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            385.28804,
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          ],
          "text": "einzukaufen"
        },
        {
          "bbox": [
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            505.7912,
            403.80284,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Informationen"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "beschaffen;"
        }
      ]
    },
    {
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      ],
      "id": "pdf-003-line-081",
      "source_page": 3,
      "text": "e) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
      "words": [
        {
          "bbox": [
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            519.96176,
            311.05252,
            527.25776
          ],
          "text": "e)"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "feste"
        },
        {
          "bbox": [
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            434.64964,
            527.25776
          ],
          "text": "Geschäftseinrichtung,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            501.72564,
            527.25776
          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
            504.44268,
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            512.78108,
            527.25776
          ],
          "text": "zu"
        },
        {
          "bbox": [
            515.49804,
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            527.25776
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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        531.45772,
        536.82464
      ],
      "id": "pdf-003-line-083",
      "source_page": 3,
      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-",
      "words": [
        {
          "bbox": [
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            529.52864,
            340.98868,
            536.82464
          ],
          "text": "Zweck"
        },
        {
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            383.4598,
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          ],
          "text": "unterhalten"
        },
        {
          "bbox": [
            385.97604,
            529.52864,
            403.29764,
            536.82464
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            405.81332,
            529.52864,
            415.2918,
            536.82464
          ],
          "text": "für"
        },
        {
          "bbox": [
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            430.84388,
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          ],
          "text": "das"
        },
        {
          "bbox": [
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            481.717,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            484.23324,
            529.52864,
            508.82604,
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          ],
          "text": "andere"
        },
        {
          "bbox": [
            511.34188,
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            536.82464
          ],
          "text": "Tätig-"
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      ]
    },
    {
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      "id": "pdf-003-line-085",
      "source_page": 3,
      "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-",
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        {
          "bbox": [
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          ],
          "text": "keiten"
        },
        {
          "bbox": [
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          ],
          "text": "auszuüben,"
        },
        {
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "vorbereitender"
        },
        {
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          ],
          "text": "Art"
        },
        {
          "bbox": [
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          ],
          "text": "sind"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Hilfs-"
        }
      ]
    },
    {
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      "id": "pdf-003-line-087",
      "source_page": 3,
      "text": "tätigkeit darstellen;",
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        {
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          "text": "tätigkeit"
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          "text": "darstellen;"
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      "id": "pdf-003-line-090",
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      "text": "f) eine feste Geschäftseinrichtung, die ausschließlich zu dem",
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          "text": "f)"
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          "text": "eine"
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          "text": "feste"
        },
        {
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          "text": "Geschäftseinrichtung,"
        },
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          "bbox": [
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          "text": "die"
        },
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          "text": "ausschließlich"
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          "text": "dem"
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      ]
    },
    {
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      "id": "pdf-003-line-092",
      "source_page": 3,
      "text": "Zweck unterhalten wird, mehrere der unter den Nummern 1",
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        {
          "bbox": [
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          "text": "Zweck"
        },
        {
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          "text": "unterhalten"
        },
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          ],
          "text": "wird,"
        },
        {
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          ],
          "text": "mehrere"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "unter"
        },
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          "text": "Nummern"
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        {
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          "text": "1"
        }
      ]
    },
    {
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      "id": "pdf-003-line-094",
      "source_page": 3,
      "text": "bis 5 genannten Tätigkeiten auszuüben, vorausgesetzt, dass",
      "words": [
        {
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          "text": "bis"
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        {
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          ],
          "text": "5"
        },
        {
          "bbox": [
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          "text": "genannten"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
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          "text": "auszuüben,"
        },
        {
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          ],
          "text": "vorausgesetzt,"
        },
        {
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          "text": "dass"
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      ]
    },
    {
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      "id": "pdf-003-line-096",
      "source_page": 3,
      "text": "die sich daraus ergebende Gesamttätigkeit der festen Ge-",
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        {
          "bbox": [
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          "text": "die"
        },
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          "text": "sich"
        },
        {
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          ],
          "text": "daraus"
        },
        {
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          "text": "ergebende"
        },
        {
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          ],
          "text": "Gesamttätigkeit"
        },
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "festen"
        },
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          "text": "Ge-"
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      ]
    },
    {
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      "id": "pdf-003-line-098",
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      "text": "schäftseinrichtung vorbereitender Art ist oder eine Hilfstätig-",
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        {
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          "text": "schäftseinrichtung"
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          "text": "vorbereitender"
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          "text": "Art"
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          "text": "ist"
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          "text": "oder"
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          "text": "eine"
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          "text": "Hilfstätig-"
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      "text": "keit darstellt.",
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          "text": "keit"
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      ]
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      "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-",
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          "text": "(5)"
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          "text": "Ist"
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          "text": "eine"
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          "text": "Person"
        },
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          "text": "–"
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          "text": "mit"
        },
        {
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          ],
          "text": "Ausnahme"
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        {
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          "text": "eines"
        },
        {
          "bbox": [
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          "text": "unabhängigen"
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        {
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          "text": "Ver-"
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      ]
    },
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      "id": "pdf-003-line-103",
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      "text": "treters im Sinne des Absatzes 6 – für ein Unternehmen tätig und",
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        {
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          "text": "treters"
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          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Absatzes"
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          ],
          "text": "6"
        },
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          "text": "–"
        },
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          "text": "für"
        },
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
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        {
          "bbox": [
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          ],
          "text": "tätig"
        },
        {
          "bbox": [
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          "text": "und"
        }
      ]
    },
    {
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      "id": "pdf-003-line-105",
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      "text": "besitzt sie in einem Vertragsstaat die Vollmacht, im Namen des",
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        {
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          "text": "besitzt"
        },
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          ],
          "text": "sie"
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        {
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          "text": "in"
        },
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          "text": "einem"
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          ],
          "text": "Vertragsstaat"
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "Vollmacht,"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Namen"
        },
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          "text": "des"
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      ]
    },
    {
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      "id": "pdf-003-line-107",
      "source_page": 3,
      "text": "Unternehmens Verträge abzuschließen, und übt sie die Vollmacht",
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        {
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          ],
          "text": "Unternehmens"
        },
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          ],
          "text": "Verträge"
        },
        {
          "bbox": [
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          "text": "abzuschließen,"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "übt"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          "text": "Vollmacht"
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      ]
    },
    {
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      "id": "pdf-003-line-109",
      "source_page": 3,
      "text": "dort gewöhnlich aus, so wird das Unternehmen ungeachtet der",
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        {
          "bbox": [
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          ],
          "text": "dort"
        },
        {
          "bbox": [
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          ],
          "text": "gewöhnlich"
        },
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          ],
          "text": "aus,"
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        {
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          ],
          "text": "so"
        },
        {
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
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        {
          "bbox": [
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          ],
          "text": "ungeachtet"
        },
        {
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          "text": "der"
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      ]
    },
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      "id": "pdf-003-line-111",
      "source_page": 3,
      "text": "Absätze 1 und 2 so behandelt, als habe es in diesem Staat für",
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        {
          "bbox": [
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          ],
          "text": "Absätze"
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        {
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          ],
          "text": "1"
        },
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          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
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          "text": "behandelt,"
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "habe"
        },
        {
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
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          "bbox": [
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          "text": "für"
        }
      ]
    },
    {
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      "id": "pdf-003-line-113",
      "source_page": 3,
      "text": "alle von der Person für das Unternehmen ausgeübten Tätigkei-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "alle"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            335.27364,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            349.67276,
            682.23968,
            374.56972,
            689.53568
          ],
          "text": "Person"
        },
        {
          "bbox": [
            377.24708,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            389.42356,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            405.16052,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            456.303,
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          ],
          "text": "ausgeübten"
        },
        {
          "bbox": [
            501.06148,
            682.23968,
            531.45308,
            689.53568
          ],
          "text": "Tätigkei-"
        }
      ]
    },
    {
      "bbox": [
        304.68284,
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        531.4542,
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      ],
      "id": "pdf-003-line-115",
      "source_page": 3,
      "text": "ten eine Betriebsstätte, es sei denn, diese Tätigkeiten beschrän-",
      "words": [
        {
          "bbox": [
            304.68284,
            691.80656,
            315.84764,
            699.10256
          ],
          "text": "ten"
        },
        {
          "bbox": [
            317.9306,
            691.80656,
            332.74412,
            699.10256
          ],
          "text": "eine"
        },
        {
          "bbox": [
            334.82668,
            691.80656,
            386.86876,
            699.10256
          ],
          "text": "Betriebsstätte,"
        },
        {
          "bbox": [
            388.95116,
            691.80656,
            397.24604,
            699.10256
          ],
          "text": "es"
        },
        {
          "bbox": [
            399.32972,
            691.80656,
            409.4006,
            699.10256
          ],
          "text": "sei"
        },
        {
          "bbox": [
            411.48364,
            691.80656,
            431.63924,
            699.10256
          ],
          "text": "denn,"
        },
        {
          "bbox": [
            433.72164,
            691.80656,
            452.83004,
            699.10256
          ],
          "text": "diese"
        },
        {
          "bbox": [
            454.9126,
            691.80656,
            493.26868,
            699.10256
          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
            495.35164,
            691.80656,
            531.4542,
            699.10256
          ],
          "text": "beschrän-"
        }
      ]
    },
    {
      "bbox": [
        304.68236,
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        531.45452,
        708.66952
      ],
      "id": "pdf-003-line-117",
      "source_page": 3,
      "text": "ken sich auf die in Absatz 4 genannten Tätigkeiten, die, würden",
      "words": [
        {
          "bbox": [
            304.68236,
            701.37352,
            317.54244,
            708.66952
          ],
          "text": "ken"
        },
        {
          "bbox": [
            319.98276,
            701.37352,
            334.501,
            708.66952
          ],
          "text": "sich"
        },
        {
          "bbox": [
            336.94132,
            701.37352,
            348.05148,
            708.66952
          ],
          "text": "auf"
        },
        {
          "bbox": [
            350.49172,
            701.37352,
            361.30524,
            708.66952
          ],
          "text": "die"
        },
        {
          "bbox": [
            363.74516,
            701.37352,
            369.96852,
            708.66952
          ],
          "text": "in"
        },
        {
          "bbox": [
            372.40884,
            701.37352,
            396.989,
            708.66952
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            399.42988,
            701.37352,
            403.87788,
            708.66952
          ],
          "text": "4"
        },
        {
          "bbox": [
            406.3182,
            701.37352,
            444.00636,
            708.66952
          ],
          "text": "genannten"
        },
        {
          "bbox": [
            446.44668,
            701.37352,
            487.02604,
            708.66952
          ],
          "text": "Tätigkeiten,"
        },
        {
          "bbox": [
            489.4658,
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            502.5022,
            708.66952
          ],
          "text": "die,"
        },
        {
          "bbox": [
            504.94196,
            701.37352,
            531.45452,
            708.66952
          ],
          "text": "würden"
        }
      ]
    },
    {
      "bbox": [
        304.68228,
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        531.45444,
        718.23648
      ],
      "id": "pdf-003-line-119",
      "source_page": 3,
      "text": "sie durch eine feste Geschäftseinrichtung ausgeübt, diese Ein-",
      "words": [
        {
          "bbox": [
            304.68228,
            710.94048,
            314.77244,
            718.23648
          ],
          "text": "sie"
        },
        {
          "bbox": [
            317.44796,
            710.94048,
            337.93564,
            718.23648
          ],
          "text": "durch"
        },
        {
          "bbox": [
            340.61156,
            710.94048,
            355.4534,
            718.23648
          ],
          "text": "eine"
        },
        {
          "bbox": [
            358.12892,
            710.94048,
            375.54644,
            718.23648
          ],
          "text": "feste"
        },
        {
          "bbox": [
            378.22196,
            710.94048,
            454.39316,
            718.23648
          ],
          "text": "Geschäftseinrichtung"
        },
        {
          "bbox": [
            457.06956,
            710.94048,
            492.70676,
            718.23648
          ],
          "text": "ausgeübt,"
        },
        {
          "bbox": [
            495.38204,
            710.94048,
            514.52812,
            718.23648
          ],
          "text": "diese"
        },
        {
          "bbox": [
            517.20364,
            710.94048,
            531.45444,
            718.23648
          ],
          "text": "Ein-"
        }
      ]
    },
    {
      "bbox": [
        304.6826,
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        531.45428,
        727.80336
      ],
      "id": "pdf-003-line-121",
      "source_page": 3,
      "text": "richtung nach dem genannten Absatz nicht zu einer Betriebsstät-",
      "words": [
        {
          "bbox": [
            304.6826,
            720.50736,
            333.41628,
            727.80336
          ],
          "text": "richtung"
        },
        {
          "bbox": [
            335.35188,
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            352.64324,
            727.80336
          ],
          "text": "nach"
        },
        {
          "bbox": [
            354.57836,
            720.50736,
            370.31028,
            727.80336
          ],
          "text": "dem"
        },
        {
          "bbox": [
            372.24436,
            720.50736,
            409.41596,
            727.80336
          ],
          "text": "genannten"
        },
        {
          "bbox": [
            411.35108,
            720.50736,
            435.6082,
            727.80336
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            437.5438,
            720.50736,
            454.77036,
            727.80336
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            456.70564,
            720.50736,
            464.92884,
            727.80336
          ],
          "text": "zu"
        },
        {
          "bbox": [
            466.86396,
            720.50736,
            484.08212,
            727.80336
          ],
          "text": "einer"
        },
        {
          "bbox": [
            486.01604,
            720.50736,
            531.45428,
            727.80336
          ],
          "text": "Betriebsstät-"
        }
      ]
    },
    {
      "bbox": [
        304.6834,
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        346.87036,
        737.37024
      ],
      "id": "pdf-003-line-123",
      "source_page": 3,
      "text": "te machten.",
      "words": [
        {
          "bbox": [
            304.6834,
            730.07424,
            311.40132,
            737.37024
          ],
          "text": "te"
        },
        {
          "bbox": [
            313.62292,
            730.07424,
            346.87036,
            737.37024
          ],
          "text": "machten."
        }
      ]
    },
    {
      "bbox": [
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        751.54088
      ],
      "id": "pdf-003-line-125",
      "source_page": 3,
      "text": "(6) Ein Unternehmen wird nicht schon deshalb so behandelt,",
      "words": [
        {
          "bbox": [
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            321.77684,
            751.54088
          ],
          "text": "(6)"
        },
        {
          "bbox": [
            326.22244,
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            337.33252,
            751.54088
          ],
          "text": "Ein"
        },
        {
          "bbox": [
            339.72236,
            744.24488,
            388.07852,
            751.54088
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            390.46836,
            744.24488,
            405.5678,
            751.54088
          ],
          "text": "wird"
        },
        {
          "bbox": [
            407.95652,
            744.24488,
            425.44132,
            751.54088
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            427.8314,
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            449.61332,
            751.54088
          ],
          "text": "schon"
        },
        {
          "bbox": [
            452.00316,
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            751.54088
          ],
          "text": "deshalb"
        },
        {
          "bbox": [
            482.69044,
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            751.54088
          ],
          "text": "so"
        },
        {
          "bbox": [
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            751.54088
          ],
          "text": "behandelt,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-127",
      "source_page": 3,
      "text": "als habe es eine Betriebsstätte in einem Vertragsstaat, weil es",
      "words": [
        {
          "bbox": [
            304.68252,
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            314.85316,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            317.5706,
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            335.50148,
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          ],
          "text": "habe"
        },
        {
          "bbox": [
            338.2178,
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            346.56292,
            761.10776
          ],
          "text": "es"
        },
        {
          "bbox": [
            349.28036,
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            364.24444,
            761.10776
          ],
          "text": "eine"
        },
        {
          "bbox": [
            366.96076,
            753.81176,
            417.43252,
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            420.14884,
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            426.42236,
            761.10776
          ],
          "text": "in"
        },
        {
          "bbox": [
            429.139,
            753.81176,
            450.9762,
            761.10776
          ],
          "text": "einem"
        },
        {
          "bbox": [
            453.6918,
            753.81176,
            503.61684,
            761.10776
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            506.33284,
            753.81176,
            520.3922,
            761.10776
          ],
          "text": "weil"
        },
        {
          "bbox": [
            523.10892,
            753.81176,
            531.45404,
            761.10776
          ],
          "text": "es"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-128",
      "source_page": 3,
      "text": "dort seine Geschäftstätigkeit durch einen Makler, Kommissionär",
      "words": [
        {
          "bbox": [
            304.6834,
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            319.23804,
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          ],
          "text": "dort"
        },
        {
          "bbox": [
            321.23788,
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            340.05092,
            770.67464
          ],
          "text": "seine"
        },
        {
          "bbox": [
            342.05012,
            763.37864,
            406.74572,
            770.67464
          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            408.74556,
            763.37864,
            429.19484,
            770.67464
          ],
          "text": "durch"
        },
        {
          "bbox": [
            431.19436,
            763.37864,
            450.45428,
            770.67464
          ],
          "text": "einen"
        },
        {
          "bbox": [
            452.4538,
            763.37864,
            478.43676,
            770.67464
          ],
          "text": "Makler,"
        },
        {
          "bbox": [
            480.43564,
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          ],
          "text": "Kommissionär"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-003-line-130",
      "source_page": 3,
      "text": "oder einen anderen unabhängigen Vertreter ausübt, sofern diese",
      "words": [
        {
          "bbox": [
            304.68348,
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            320.91844,
            780.24152
          ],
          "text": "oder"
        },
        {
          "bbox": [
            322.89764,
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            342.08084,
            780.24152
          ],
          "text": "einen"
        },
        {
          "bbox": [
            344.06116,
            772.94552,
            372.98492,
            780.24152
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            374.96524,
            772.94552,
            425.57564,
            780.24152
          ],
          "text": "unabhängigen"
        },
        {
          "bbox": [
            427.55596,
            772.94552,
            457.65892,
            780.24152
          ],
          "text": "Vertreter"
        },
        {
          "bbox": [
            459.63812,
            772.94552,
            486.1974,
            780.24152
          ],
          "text": "ausübt,"
        },
        {
          "bbox": [
            488.17708,
            772.94552,
            510.4446,
            780.24152
          ],
          "text": "sofern"
        },
        {
          "bbox": [
            512.42492,
            772.94552,
            531.4562,
            780.24152
          ],
          "text": "diese"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-003",
      "source_page": 4,
      "text": "Personen im Rahmen ihrer ordentlichen Geschäftstätigkeit han-",
      "words": [
        {
          "bbox": [
            63.7792,
            75.1173,
            97.36376,
            82.4133
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            99.68984,
            75.1173,
            108.2892,
            82.4133
          ],
          "text": "im"
        },
        {
          "bbox": [
            110.61432,
            75.1173,
            140.40016,
            82.4133
          ],
          "text": "Rahmen"
        },
        {
          "bbox": [
            142.72624,
            75.1173,
            158.42544,
            82.4133
          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            160.75032,
            75.1173,
            204.89952,
            82.4133
          ],
          "text": "ordentlichen"
        },
        {
          "bbox": [
            207.2256,
            75.1173,
            271.92312,
            82.4133
          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            274.24944,
            75.1173,
            290.5508,
            82.4133
          ],
          "text": "han-"
        }
      ]
    },
    {
      "bbox": [
        63.7788,
        84.68418,
        81.26256,
        91.98018
      ],
      "id": "pdf-004-line-005",
      "source_page": 4,
      "text": "deln.",
      "words": [
        {
          "bbox": [
            63.7788,
            84.68418,
            81.26256,
            91.98018
          ],
          "text": "deln."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-008",
      "source_page": 4,
      "text": "(7) Allein dadurch, dass eine in einem Vertragsstaat ansässige",
      "words": [
        {
          "bbox": [
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            80.79128,
            107.34266
          ],
          "text": "(7)"
        },
        {
          "bbox": [
            85.15584,
            100.04666,
            104.206,
            107.34266
          ],
          "text": "Allein"
        },
        {
          "bbox": [
            106.16512,
            100.04666,
            137.59184,
            107.34266
          ],
          "text": "dadurch,"
        },
        {
          "bbox": [
            139.55032,
            100.04666,
            156.46592,
            107.34266
          ],
          "text": "dass"
        },
        {
          "bbox": [
            158.42584,
            100.04666,
            173.11784,
            107.34266
          ],
          "text": "eine"
        },
        {
          "bbox": [
            175.07664,
            100.04666,
            181.25952,
            107.34266
          ],
          "text": "in"
        },
        {
          "bbox": [
            183.21864,
            100.04666,
            204.69304,
            107.34266
          ],
          "text": "einem"
        },
        {
          "bbox": [
            206.65112,
            100.04666,
            253.2144,
            107.34266
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            255.17384,
            100.04666,
            290.55008,
            107.34266
          ],
          "text": "ansässige"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-010",
      "source_page": 4,
      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-",
      "words": [
        {
          "bbox": [
            63.7792,
            109.61354,
            107.756,
            116.90954
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            109.74152,
            109.61354,
            124.51192,
            116.90954
          ],
          "text": "eine"
        },
        {
          "bbox": [
            126.4968,
            109.61354,
            170.4736,
            116.90954
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            172.45912,
            109.61354,
            210.69504,
            116.90954
          ],
          "text": "beherrscht"
        },
        {
          "bbox": [
            212.68056,
            109.61354,
            228.93024,
            116.90954
          ],
          "text": "oder"
        },
        {
          "bbox": [
            230.91432,
            109.61354,
            243.92528,
            116.90954
          ],
          "text": "von"
        },
        {
          "bbox": [
            245.91056,
            109.61354,
            263.32944,
            116.90954
          ],
          "text": "einer"
        },
        {
          "bbox": [
            265.31352,
            109.61354,
            290.55056,
            116.90954
          ],
          "text": "Gesell-"
        }
      ]
    },
    {
      "bbox": [
        63.77888,
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        290.55072,
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      ],
      "id": "pdf-004-line-012",
      "source_page": 4,
      "text": "schaft beherrscht wird, die im anderen Vertragsstaat ansässig ist",
      "words": [
        {
          "bbox": [
            63.77888,
            119.1805,
            85.52112,
            126.4765
          ],
          "text": "schaft"
        },
        {
          "bbox": [
            87.48472,
            119.1805,
            125.52272,
            126.4765
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          "text": "beherrscht"
        },
        {
          "bbox": [
            127.48632,
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          ],
          "text": "wird,"
        },
        {
          "bbox": [
            146.62504,
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
            169.85392,
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          "text": "anderen"
        },
        {
          "bbox": [
            200.63848,
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          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            249.21464,
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          "text": "ansässig"
        },
        {
          "bbox": [
            282.32808,
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          "text": "ist"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-014",
      "source_page": 4,
      "text": "oder dort (entweder durch eine Betriebsstätte oder auf andere",
      "words": [
        {
          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "dort"
        },
        {
          "bbox": [
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          ],
          "text": "(entweder"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            265.75416,
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          ],
          "text": "andere"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-016",
      "source_page": 4,
      "text": "Weise) ihre Geschäftstätigkeit ausübt, wird keine der beiden Ge-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Weise)"
        },
        {
          "bbox": [
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          ],
          "text": "ihre"
        },
        {
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          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
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          "text": "ausübt,"
        },
        {
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          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "keine"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "beiden"
        },
        {
          "bbox": [
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          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-018",
      "source_page": 4,
      "text": "sellschaften zur Betriebsstätte der anderen.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sellschaften"
        },
        {
          "bbox": [
            108.41568,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            173.62848,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            187.5504,
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          "text": "anderen."
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-022",
      "source_page": 4,
      "text": "Artikel 6",
      "words": [
        {
          "bbox": [
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          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "6"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-024",
      "source_page": 4,
      "text": "Einkünfte aus unbeweglichem Vermögen",
      "words": [
        {
          "bbox": [
            99.4516,
            186.60554,
            135.54368,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            137.76616,
            186.60554,
            151.39616,
            193.77354
          ],
          "text": "aus"
        },
        {
          "bbox": [
            153.61776,
            186.60554,
            213.8696,
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          ],
          "text": "unbeweglichem"
        },
        {
          "bbox": [
            216.09232,
            186.60554,
            254.87912,
            193.77354
          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-026",
      "source_page": 4,
      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-",
      "words": [
        {
          "bbox": [
            72.28256,
            201.9681,
            80.87216,
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
            85.31776,
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            120.78008,
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          ],
          "text": "Einkünfte,"
        },
        {
          "bbox": [
            123.43984,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            136.91328,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            154.38672,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            163.2704,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            187.56616,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            237.27568,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            275.63576,
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          ],
          "text": "Per-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-028",
      "source_page": 4,
      "text": "son aus unbeweglichem Vermögen (einschließlich der Einkünfte",
      "words": [
        {
          "bbox": [
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          ],
          "text": "son"
        },
        {
          "bbox": [
            79.08256,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            94.09,
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          "text": "unbeweglichem"
        },
        {
          "bbox": [
            152.64632,
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            191.16536,
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          ],
          "text": "(einschließlich"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            257.31128,
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          ],
          "text": "Einkünfte"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-030",
      "source_page": 4,
      "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            78.29424,
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            96.36448,
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          ],
          "text": "land-"
        },
        {
          "bbox": [
            98.2888,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "forstwirtschaftlichen"
        },
        {
          "bbox": [
            186.27512,
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          ],
          "text": "Betrieben)"
        },
        {
          "bbox": [
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          "text": "bezieht,"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
            268.398,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            278.84528,
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          "text": "an-"
        }
      ]
    },
    {
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      "id": "pdf-004-line-032",
      "source_page": 4,
      "text": "deren Vertragsstaat liegt, können im anderen Staat besteuert",
      "words": [
        {
          "bbox": [
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          ],
          "text": "deren"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            138.78184,
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          ],
          "text": "liegt,"
        },
        {
          "bbox": [
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          "text": "können"
        },
        {
          "bbox": [
            189.3668,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            201.17064,
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          "text": "anderen"
        },
        {
          "bbox": [
            233.86064,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "besteuert"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-033",
      "source_page": 4,
      "text": "werden.",
      "words": [
        {
          "bbox": [
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          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-035",
      "source_page": 4,
      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-",
      "words": [
        {
          "bbox": [
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          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
            100.19472,
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            134.12408,
            262.89418
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            136.41216,
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          ],
          "text": "„unbewegliches"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen“"
        },
        {
          "bbox": [
            237.52648,
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          ],
          "text": "hat"
        },
        {
          "bbox": [
            251.07784,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            264.18,
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          ],
          "text": "Bedeu-"
        }
      ]
    },
    {
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      "id": "pdf-004-line-037",
      "source_page": 4,
      "text": "tung, die ihm nach dem Recht des Vertragsstaates zukommt, in",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tung,"
        },
        {
          "bbox": [
            84.282,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "ihm"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            132.45128,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            150.58656,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            173.89744,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            189.2104,
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          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            246.73208,
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          ],
          "text": "zukommt,"
        },
        {
          "bbox": [
            284.32624,
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          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-039",
      "source_page": 4,
      "text": "dem das Vermögen liegt. Der Ausdruck umfasst in jedem Fall das",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            81.41536,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            96.2308,
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            133.89296,
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          ],
          "text": "liegt."
        },
        {
          "bbox": [
            152.62928,
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          ],
          "text": "Der"
        },
        {
          "bbox": [
            166.99552,
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            202.3316,
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          ],
          "text": "umfasst"
        },
        {
          "bbox": [
            232.26528,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            240.3404,
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          ],
          "text": "jedem"
        },
        {
          "bbox": [
            263.90048,
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
            277.6576,
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          ],
          "text": "das"
        }
      ]
    },
    {
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      "id": "pdf-004-line-041",
      "source_page": 4,
      "text": "Zubehör zum unbeweglichen Vermögen, das lebende und tote",
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        {
          "bbox": [
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          ],
          "text": "Zubehör"
        },
        {
          "bbox": [
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          ],
          "text": "zum"
        },
        {
          "bbox": [
            114.49752,
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          ],
          "text": "unbeweglichen"
        },
        {
          "bbox": [
            171.53424,
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          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            212.992,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            228.80104,
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          ],
          "text": "lebende"
        },
        {
          "bbox": [
            260.3044,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "tote"
        }
      ]
    },
    {
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      "id": "pdf-004-line-043",
      "source_page": 4,
      "text": "Inventar land- und forstwirtschaftlicher Betriebe, die Rechte, für",
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        {
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          "text": "Inventar"
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          "text": "land-"
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          "text": "und"
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          "text": "forstwirtschaftlicher"
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          "text": "Betriebe,"
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          "text": "die"
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          "text": "Rechte,"
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          "text": "für"
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      "id": "pdf-004-line-045",
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      "text": "die die Vorschriften des Privatrechts über Grundstücke gelten,",
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        {
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          "text": "die"
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        {
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Privatrechts"
        },
        {
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          "text": "über"
        },
        {
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          ],
          "text": "Grundstücke"
        },
        {
          "bbox": [
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          "text": "gelten,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-046",
      "source_page": 4,
      "text": "Nutzungsrechte an unbeweglichem Vermögen sowie Rechte auf",
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        {
          "bbox": [
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          ],
          "text": "Nutzungsrechte"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "unbeweglichem"
        },
        {
          "bbox": [
            191.18936,
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            229.45616,
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
            252.19376,
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          ],
          "text": "Rechte"
        },
        {
          "bbox": [
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          "text": "auf"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-048",
      "source_page": 4,
      "text": "veränderliche oder feste Vergütungen für die Ausbeutung oder",
      "words": [
        {
          "bbox": [
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          ],
          "text": "veränderliche"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "feste"
        },
        {
          "bbox": [
            153.99808,
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
            202.19216,
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Ausbeutung"
        },
        {
          "bbox": [
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          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-050",
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      "text": "das Recht auf Ausbeutung von Mineralvorkommen, Quellen und",
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        {
          "bbox": [
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          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "Ausbeutung"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Mineralvorkommen,"
        },
        {
          "bbox": [
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          ],
          "text": "Quellen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-052",
      "source_page": 4,
      "text": "anderen Bodenschätzen; Schiffe und Luftfahrzeuge gelten nicht",
      "words": [
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            95.04944,
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          ],
          "text": "Bodenschätzen;"
        },
        {
          "bbox": [
            155.0552,
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            179.7868,
            348.99658
          ],
          "text": "Schiffe"
        },
        {
          "bbox": [
            182.02008,
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            195.65864,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            197.89128,
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          ],
          "text": "Luftfahrzeuge"
        },
        {
          "bbox": [
            249.00248,
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-054",
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      "text": "als unbewegliches Vermögen.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "unbewegliches"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-056",
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      "text": "(3) Absatz 1 gilt für die Einkünfte aus der unmittelbaren Nut-",
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        {
          "bbox": [
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          ],
          "text": "(3)"
        },
        {
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          ],
          "text": "Absatz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "unmittelbaren"
        },
        {
          "bbox": [
            274.69296,
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          ],
          "text": "Nut-"
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      ]
    },
    {
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      "id": "pdf-004-line-058",
      "source_page": 4,
      "text": "zung, der Vermietung oder Verpachtung sowie jeder anderen Art",
      "words": [
        {
          "bbox": [
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          ],
          "text": "zung,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Verpachtung"
        },
        {
          "bbox": [
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
            229.4428,
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          ],
          "text": "jeder"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Art"
        }
      ]
    },
    {
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      ],
      "id": "pdf-004-line-060",
      "source_page": 4,
      "text": "der Nutzung unbeweglichen Vermögens.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Nutzung"
        },
        {
          "bbox": [
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          ],
          "text": "unbeweglichen"
        },
        {
          "bbox": [
            166.12672,
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          ],
          "text": "Vermögens."
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-062",
      "source_page": 4,
      "text": "(4) Die Absätze 1 und 3 gelten auch für Einkünfte aus unbe-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(4)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
            99.66096,
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          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            131.03728,
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            408.42234
          ],
          "text": "1"
        },
        {
          "bbox": [
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            151.76904,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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            158.8612,
            408.42234
          ],
          "text": "3"
        },
        {
          "bbox": [
            161.5064,
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            183.33328,
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
            185.97848,
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            203.46352,
            408.42234
          ],
          "text": "auch"
        },
        {
          "bbox": [
            206.10872,
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            215.5872,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            218.2312,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            254.11552,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            269.5036,
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            290.54664,
            408.42234
          ],
          "text": "unbe-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-064",
      "source_page": 4,
      "text": "weglichem Vermögen eines Unternehmens.",
      "words": [
        {
          "bbox": [
            63.77464,
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          ],
          "text": "weglichem"
        },
        {
          "bbox": [
            104.35656,
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            142.83304,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            163.86824,
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          ],
          "text": "Unternehmens."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-067",
      "source_page": 4,
      "text": "Artikel 7",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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            441.22314
          ],
          "text": "7"
        }
      ]
    },
    {
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      ],
      "id": "pdf-004-line-069",
      "source_page": 4,
      "text": "Unternehmensgewinne",
      "words": [
        {
          "bbox": [
            133.04568,
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            221.27432,
            456.58562
          ],
          "text": "Unternehmensgewinne"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-072",
      "source_page": 4,
      "text": "(1) Die Gewinne eines Unternehmens eines Vertragsstaats",
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        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
            85.66912,
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            97.54928,
            472.07602
          ],
          "text": "Die"
        },
        {
          "bbox": [
            100.9872,
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            132.91472,
            472.07602
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            136.35264,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            158.96,
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            215.73288,
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            234.9012,
            472.07602
          ],
          "text": "eines"
        },
        {
          "bbox": [
            238.34024,
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          ],
          "text": "Vertragsstaats"
        }
      ]
    },
    {
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      ],
      "id": "pdf-004-line-074",
      "source_page": 4,
      "text": "können nur in diesem Staat besteuert werden, es sei denn, das",
      "words": [
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            164.62128,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            200.752,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            231.748,
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          ],
          "text": "es"
        },
        {
          "bbox": [
            242.4568,
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          ],
          "text": "sei"
        },
        {
          "bbox": [
            254.94104,
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          ],
          "text": "denn,"
        },
        {
          "bbox": [
            277.50936,
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            290.5464,
            481.64298
          ],
          "text": "das"
        }
      ]
    },
    {
      "bbox": [
        63.7744,
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        290.54624,
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      ],
      "id": "pdf-004-line-076",
      "source_page": 4,
      "text": "Unternehmen übt seine Geschäftstätigkeit im anderen Vertrags-",
      "words": [
        {
          "bbox": [
            63.7744,
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            112.13056,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            114.30136,
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            126.01088,
            491.20986
          ],
          "text": "übt"
        },
        {
          "bbox": [
            128.18192,
            483.91386,
            146.99552,
            491.20986
          ],
          "text": "seine"
        },
        {
          "bbox": [
            149.16592,
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            491.20986
          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            216.03456,
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            224.634,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            226.80384,
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            255.8436,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            258.0144,
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            491.20986
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-078",
      "source_page": 4,
      "text": "staat durch eine dort gelegene Betriebsstätte aus. Übt das Unter-",
      "words": [
        {
          "bbox": [
            63.77432,
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          ],
          "text": "staat"
        },
        {
          "bbox": [
            82.96424,
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            103.06264,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            104.9744,
            493.48074,
            119.52432,
            500.77674
          ],
          "text": "eine"
        },
        {
          "bbox": [
            121.43576,
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          ],
          "text": "dort"
        },
        {
          "bbox": [
            137.63936,
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          ],
          "text": "gelegene"
        },
        {
          "bbox": [
            171.52272,
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            222.11112,
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          ],
          "text": "aus."
        },
        {
          "bbox": [
            238.72488,
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          ],
          "text": "Übt"
        },
        {
          "bbox": [
            253.4988,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            268.27264,
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          ],
          "text": "Unter-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-080",
      "source_page": 4,
      "text": "nehmen seine Geschäftstätigkeit auf diese Weise aus, so kön-",
      "words": [
        {
          "bbox": [
            63.77488,
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          ],
          "text": "nehmen"
        },
        {
          "bbox": [
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          ],
          "text": "seine"
        },
        {
          "bbox": [
            117.02448,
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          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            184.9592,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            198.83088,
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          ],
          "text": "diese"
        },
        {
          "bbox": [
            220.76392,
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          ],
          "text": "Weise"
        },
        {
          "bbox": [
            245.1676,
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          ],
          "text": "aus,"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "kön-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-082",
      "source_page": 4,
      "text": "nen die Gewinne, die der Betriebsstätte in Übereinstimmung mit",
      "words": [
        {
          "bbox": [
            63.77448,
            512.61466,
            76.96464,
            519.91066
          ],
          "text": "nen"
        },
        {
          "bbox": [
            78.99024,
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            89.80384,
            519.91066
          ],
          "text": "die"
        },
        {
          "bbox": [
            91.82904,
            512.61466,
            125.44552,
            519.91066
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            127.47056,
            512.61466,
            138.28424,
            519.91066
          ],
          "text": "die"
        },
        {
          "bbox": [
            140.30944,
            512.61466,
            152.01056,
            519.91066
          ],
          "text": "der"
        },
        {
          "bbox": [
            154.03496,
            512.61466,
            203.85432,
            519.91066
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            205.87952,
            512.61466,
            212.10296,
            519.91066
          ],
          "text": "in"
        },
        {
          "bbox": [
            214.12856,
            512.61466,
            277.40248,
            519.91066
          ],
          "text": "Übereinstimmung"
        },
        {
          "bbox": [
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            519.91066
          ],
          "text": "mit"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-084",
      "source_page": 4,
      "text": "Absatz 2 zugerechnet werden können, im anderen Staat besteu-",
      "words": [
        {
          "bbox": [
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            88.27168,
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          ],
          "text": "Absatz"
        },
        {
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            94.70328,
            529.47754
          ],
          "text": "2"
        },
        {
          "bbox": [
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            140.5108,
            529.47754
          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
            142.49408,
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            168.77112,
            529.47754
          ],
          "text": "werden"
        },
        {
          "bbox": [
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            199.15968,
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          ],
          "text": "können,"
        },
        {
          "bbox": [
            201.14208,
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            529.47754
          ],
          "text": "im"
        },
        {
          "bbox": [
            211.70688,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteu-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-085",
      "source_page": 4,
      "text": "ert werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ert"
        },
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
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      ],
      "id": "pdf-004-line-088",
      "source_page": 4,
      "text": "(2) Im Sinne dieses Artikels und des Artikels 23 handelt es",
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        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
            194.1824,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            210.33152,
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
            240.25528,
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            249.23944,
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          ],
          "text": "23"
        },
        {
          "bbox": [
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          ],
          "text": "handelt"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-090",
      "source_page": 4,
      "text": "sich bei den Gewinnen, die in jedem Vertragsstaat einer in Ab-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sich"
        },
        {
          "bbox": [
            80.99752,
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            91.8292,
            563.97378
          ],
          "text": "bei"
        },
        {
          "bbox": [
            94.50512,
            556.67778,
            108.0088,
            563.97378
          ],
          "text": "den"
        },
        {
          "bbox": [
            110.68464,
            556.67778,
            148.82304,
            563.97378
          ],
          "text": "Gewinnen,"
        },
        {
          "bbox": [
            151.49816,
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            162.3304,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            165.00576,
            556.67778,
            171.23848,
            563.97378
          ],
          "text": "in"
        },
        {
          "bbox": [
            173.91432,
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            195.88288,
            563.97378
          ],
          "text": "jedem"
        },
        {
          "bbox": [
            198.55768,
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            245.71816,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            248.39416,
            556.67778,
            265.90784,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            268.5824,
            556.67778,
            274.81512,
            563.97378
          ],
          "text": "in"
        },
        {
          "bbox": [
            277.49096,
            556.67778,
            290.54672,
            563.97378
          ],
          "text": "Ab-"
        }
      ]
    },
    {
      "bbox": [
        63.77544,
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        573.54082
      ],
      "id": "pdf-004-line-091",
      "source_page": 4,
      "text": "satz 1 genannten Betriebsstätte zugerechnet werden können, um",
      "words": [
        {
          "bbox": [
            63.77544,
            566.24482,
            78.20544,
            573.54082
          ],
          "text": "satz"
        },
        {
          "bbox": [
            80.13096,
            566.24482,
            84.57896,
            573.54082
          ],
          "text": "1"
        },
        {
          "bbox": [
            86.50384,
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            123.5936,
            573.54082
          ],
          "text": "genannten"
        },
        {
          "bbox": [
            125.51848,
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            174.36544,
            573.54082
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            176.28992,
            566.24482,
            219.53256,
            573.54082
          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
            221.45768,
            566.24482,
            247.44376,
            573.54082
          ],
          "text": "werden"
        },
        {
          "bbox": [
            249.36864,
            566.24482,
            277.42504,
            573.54082
          ],
          "text": "können,"
        },
        {
          "bbox": [
            279.34936,
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            573.54082
          ],
          "text": "um"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-092",
      "source_page": 4,
      "text": "die Gewinne, die die Betriebsstätte, insbesondere in ihren wirt-",
      "words": [
        {
          "bbox": [
            63.77512,
            575.8117,
            74.58872,
            583.1077
          ],
          "text": "die"
        },
        {
          "bbox": [
            77.16928,
            575.8117,
            110.78576,
            583.1077
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            113.36616,
            575.8117,
            124.17976,
            583.1077
          ],
          "text": "die"
        },
        {
          "bbox": [
            126.76032,
            575.8117,
            137.57392,
            583.1077
          ],
          "text": "die"
        },
        {
          "bbox": [
            140.15448,
            575.8117,
            192.19672,
            583.1077
          ],
          "text": "Betriebsstätte,"
        },
        {
          "bbox": [
            194.77712,
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            242.92672,
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          ],
          "text": "insbesondere"
        },
        {
          "bbox": [
            245.50728,
            575.8117,
            251.73072,
            583.1077
          ],
          "text": "in"
        },
        {
          "bbox": [
            254.31168,
            575.8117,
            271.79488,
            583.1077
          ],
          "text": "ihren"
        },
        {
          "bbox": [
            274.37584,
            575.8117,
            290.5464,
            583.1077
          ],
          "text": "wirt-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-094",
      "source_page": 4,
      "text": "schaftlichen Beziehungen mit anderen Teilen des Unternehmens,",
      "words": [
        {
          "bbox": [
            63.77472,
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            106.18816,
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          ],
          "text": "schaftlichen"
        },
        {
          "bbox": [
            108.13816,
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            153.95264,
            592.67458
          ],
          "text": "Beziehungen"
        },
        {
          "bbox": [
            155.90264,
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            166.92088,
            592.67458
          ],
          "text": "mit"
        },
        {
          "bbox": [
            168.8712,
            585.37858,
            197.61304,
            592.67458
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            199.56304,
            585.37858,
            219.72552,
            592.67458
          ],
          "text": "Teilen"
        },
        {
          "bbox": [
            221.67552,
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            592.67458
          ],
          "text": "des"
        },
        {
          "bbox": [
            236.564,
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          ],
          "text": "Unternehmens,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-096",
      "source_page": 4,
      "text": "voraussichtlich erzielen würde, wenn sie ein eigenständiges und",
      "words": [
        {
          "bbox": [
            63.77472,
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            116.90832,
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          ],
          "text": "voraussichtlich"
        },
        {
          "bbox": [
            118.96752,
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            146.35392,
            602.24178
          ],
          "text": "erzielen"
        },
        {
          "bbox": [
            148.41312,
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            172.70192,
            602.24178
          ],
          "text": "würde,"
        },
        {
          "bbox": [
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            194.01312,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            196.07232,
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            206.14352,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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            218.72112,
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          ],
          "text": "ein"
        },
        {
          "bbox": [
            220.78032,
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          ],
          "text": "eigenständiges"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-097",
      "source_page": 4,
      "text": "unabhängiges Unternehmen wäre und die gleichen oder ähn -",
      "words": [
        {
          "bbox": [
            63.77632,
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            115.12912,
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          ],
          "text": "unabhängiges"
        },
        {
          "bbox": [
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            604.51298,
            167.26912,
            611.80898
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            170.16272,
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          ],
          "text": "wäre"
        },
        {
          "bbox": [
            190.49392,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            207.20272,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            221.08752,
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          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            254.52592,
            604.51298,
            271.08592,
            611.80898
          ],
          "text": "oder"
        },
        {
          "bbox": [
            273.97872,
            604.51298,
            287.34672,
            611.80898
          ],
          "text": "ähn"
        },
        {
          "bbox": [
            287.434936,
            604.51298,
            290.546936,
            611.80898
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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        290.544536,
        621.37618
      ],
      "id": "pdf-004-line-099",
      "source_page": 4,
      "text": "lichen Tätigkeiten unter den gleichen oder ähnlichen Bedingungen",
      "words": [
        {
          "bbox": [
            63.774936,
            614.08018,
            84.337336,
            621.37618
          ],
          "text": "lichen"
        },
        {
          "bbox": [
            86.144536,
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          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
            125.271736,
            614.08018,
            143.133336,
            621.37618
          ],
          "text": "unter"
        },
        {
          "bbox": [
            144.938936,
            614.08018,
            158.216536,
            621.37618
          ],
          "text": "den"
        },
        {
          "bbox": [
            160.023736,
            614.08018,
            189.221336,
            621.37618
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            191.028536,
            614.08018,
            207.010136,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            208.815736,
            614.08018,
            242.213336,
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          ],
          "text": "ähnlichen"
        },
        {
          "bbox": [
            244.020536,
            614.08018,
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            621.37618
          ],
          "text": "Bedingungen"
        }
      ]
    },
    {
      "bbox": [
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        623.64738,
        290.546136,
        630.94338
      ],
      "id": "pdf-004-line-101",
      "source_page": 4,
      "text": "ausübt, unter Berücksichtigung der durch die Betriebsstätte und",
      "words": [
        {
          "bbox": [
            63.774136,
            623.64738,
            90.360536,
            630.94338
          ],
          "text": "ausübt,"
        },
        {
          "bbox": [
            92.344536,
            623.64738,
            110.561336,
            630.94338
          ],
          "text": "unter"
        },
        {
          "bbox": [
            112.544536,
            623.64738,
            174.542936,
            630.94338
          ],
          "text": "Berücksichtigung"
        },
        {
          "bbox": [
            176.527736,
            623.64738,
            188.198936,
            630.94338
          ],
          "text": "der"
        },
        {
          "bbox": [
            190.182136,
            623.64738,
            210.573336,
            630.94338
          ],
          "text": "durch"
        },
        {
          "bbox": [
            212.558136,
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            223.342136,
            630.94338
          ],
          "text": "die"
        },
        {
          "bbox": [
            225.326136,
            623.64738,
            274.952536,
            630.94338
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            276.936536,
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            630.94338
          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-103",
      "source_page": 4,
      "text": "durch die anderen Teile des Unternehmens ausgeübten Funk -",
      "words": [
        {
          "bbox": [
            63.773336,
            633.21458,
            84.558136,
            640.51058
          ],
          "text": "durch"
        },
        {
          "bbox": [
            87.308536,
            633.21458,
            98.289336,
            640.51058
          ],
          "text": "die"
        },
        {
          "bbox": [
            101.038936,
            633.21458,
            130.579736,
            640.51058
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            133.330136,
            633.21458,
            149.628536,
            640.51058
          ],
          "text": "Teile"
        },
        {
          "bbox": [
            152.378136,
            633.21458,
            165.582136,
            640.51058
          ],
          "text": "des"
        },
        {
          "bbox": [
            168.333336,
            633.21458,
            221.609336,
            640.51058
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            224.360536,
            633.21458,
            267.096536,
            640.51058
          ],
          "text": "ausgeübten"
        },
        {
          "bbox": [
            269.846936,
            633.21458,
            287.351736,
            640.51058
          ],
          "text": "Funk"
        },
        {
          "bbox": [
            287.434136,
            633.21458,
            290.546136,
            640.51058
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        63.774136,
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        290.550936,
        650.07778
      ],
      "id": "pdf-004-line-105",
      "source_page": 4,
      "text": "tionen, der genutzten Wirtschaftsgüter und der übernommenen",
      "words": [
        {
          "bbox": [
            63.774136,
            642.78178,
            88.074136,
            650.07778
          ],
          "text": "tionen,"
        },
        {
          "bbox": [
            90.583736,
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            102.285336,
            650.07778
          ],
          "text": "der"
        },
        {
          "bbox": [
            104.794936,
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            140.100536,
            650.07778
          ],
          "text": "genutzten"
        },
        {
          "bbox": [
            142.610936,
            642.78178,
            201.365336,
            650.07778
          ],
          "text": "Wirtschaftsgüter"
        },
        {
          "bbox": [
            203.874936,
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            217.513336,
            650.07778
          ],
          "text": "und"
        },
        {
          "bbox": [
            220.022936,
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            231.724536,
            650.07778
          ],
          "text": "der"
        },
        {
          "bbox": [
            234.234136,
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            290.550936,
            650.07778
          ],
          "text": "übernommenen"
        }
      ]
    },
    {
      "bbox": [
        63.778936,
        652.34898,
        161.730136,
        659.64498
      ],
      "id": "pdf-004-line-107",
      "source_page": 4,
      "text": "Risiken des Unternehmens.",
      "words": [
        {
          "bbox": [
            63.778936,
            652.34898,
            89.668536,
            659.64498
          ],
          "text": "Risiken"
        },
        {
          "bbox": [
            91.890136,
            652.34898,
            104.927736,
            659.64498
          ],
          "text": "des"
        },
        {
          "bbox": [
            107.150136,
            652.34898,
            161.730136,
            659.64498
          ],
          "text": "Unternehmens."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-109",
      "source_page": 4,
      "text": "(3) Wenn in Übereinstimmung mit Absatz 2 ein Vertragsstaat",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
            85.318136,
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            675.00738
          ],
          "text": "Wenn"
        },
        {
          "bbox": [
            108.238136,
            667.71138,
            114.461336,
            675.00738
          ],
          "text": "in"
        },
        {
          "bbox": [
            116.978136,
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            180.251736,
            675.00738
          ],
          "text": "Übereinstimmung"
        },
        {
          "bbox": [
            182.769336,
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            193.886936,
            675.00738
          ],
          "text": "mit"
        },
        {
          "bbox": [
            196.403736,
            667.71138,
            220.983736,
            675.00738
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            223.501336,
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            227.949336,
            675.00738
          ],
          "text": "2"
        },
        {
          "bbox": [
            230.466136,
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            675.00738
          ],
          "text": "ein"
        },
        {
          "bbox": [
            243.501336,
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            675.00738
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-111",
      "source_page": 4,
      "text": "die Gewinne, die der Betriebsstätte eines Unternehmens eines",
      "words": [
        {
          "bbox": [
            63.780536,
            677.27858,
            74.646936,
            684.57458
          ],
          "text": "die"
        },
        {
          "bbox": [
            77.338936,
            677.27858,
            111.138936,
            684.57458
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            113.830936,
            677.27858,
            124.697336,
            684.57458
          ],
          "text": "die"
        },
        {
          "bbox": [
            127.389336,
            677.27858,
            139.142936,
            684.57458
          ],
          "text": "der"
        },
        {
          "bbox": [
            141.834136,
            677.27858,
            191.993336,
            684.57458
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            194.685336,
            677.27858,
            213.602136,
            684.57458
          ],
          "text": "eines"
        },
        {
          "bbox": [
            216.295736,
            677.27858,
            268.938936,
            684.57458
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            271.632536,
            677.27858,
            290.549336,
            684.57458
          ],
          "text": "eines"
        }
      ]
    },
    {
      "bbox": [
        63.778136,
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        290.543736,
        694.14178
      ],
      "id": "pdf-004-line-113",
      "source_page": 4,
      "text": "Vertragsstaats zugerechnet werden können, berichtigt und dem-",
      "words": [
        {
          "bbox": [
            63.778136,
            686.84578,
            114.498936,
            694.14178
          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
            116.474136,
            686.84578,
            160.210136,
            694.14178
          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
            162.184536,
            686.84578,
            188.418136,
            694.14178
          ],
          "text": "werden"
        },
        {
          "bbox": [
            190.391736,
            686.84578,
            218.743736,
            694.14178
          ],
          "text": "können,"
        },
        {
          "bbox": [
            220.717336,
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            254.113336,
            694.14178
          ],
          "text": "berichtigt"
        },
        {
          "bbox": [
            256.088536,
            686.84578,
            269.675736,
            694.14178
          ],
          "text": "und"
        },
        {
          "bbox": [
            271.648536,
            686.84578,
            290.543736,
            694.14178
          ],
          "text": "dem-"
        }
      ]
    },
    {
      "bbox": [
        63.770936,
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      ],
      "id": "pdf-004-line-115",
      "source_page": 4,
      "text": "entsprechend Gewinne des Unternehmens besteuert, die bereits",
      "words": [
        {
          "bbox": [
            63.770936,
            696.41298,
            112.411736,
            703.70898
          ],
          "text": "entsprechend"
        },
        {
          "bbox": [
            114.373336,
            696.41298,
            145.546136,
            703.70898
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            147.507736,
            696.41298,
            160.470936,
            703.70898
          ],
          "text": "des"
        },
        {
          "bbox": [
            162.434136,
            696.41298,
            214.382136,
            703.70898
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            216.345336,
            696.41298,
            251.952536,
            703.70898
          ],
          "text": "besteuert,"
        },
        {
          "bbox": [
            253.914136,
            696.41298,
            264.654136,
            703.70898
          ],
          "text": "die"
        },
        {
          "bbox": [
            266.615736,
            696.41298,
            290.538136,
            703.70898
          ],
          "text": "bereits"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-116",
      "source_page": 4,
      "text": "im anderen Staat besteuert wurden, wird der andere Staat, so-",
      "words": [
        {
          "bbox": [
            63.766936,
            705.98018,
            72.366136,
            713.27618
          ],
          "text": "im"
        },
        {
          "bbox": [
            75.008536,
            705.98018,
            104.049336,
            713.27618
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            106.692536,
            705.98018,
            125.480536,
            713.27618
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            128.123736,
            705.98018,
            161.842136,
            713.27618
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            164.485336,
            705.98018,
            193.221336,
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          ],
          "text": "wurden,"
        },
        {
          "bbox": [
            195.863736,
            705.98018,
            210.962936,
            713.27618
          ],
          "text": "wird"
        },
        {
          "bbox": [
            213.605336,
            705.98018,
            225.306936,
            713.27618
          ],
          "text": "der"
        },
        {
          "bbox": [
            227.949336,
            705.98018,
            252.542936,
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          ],
          "text": "andere"
        },
        {
          "bbox": [
            255.186136,
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          ],
          "text": "Staat,"
        },
        {
          "bbox": [
            278.839736,
            705.98018,
            290.543736,
            713.27618
          ],
          "text": "so-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-118",
      "source_page": 4,
      "text": "weit es erforderlich ist um eine Doppelbesteuerung dieser Ge-",
      "words": [
        {
          "bbox": [
            63.771736,
            715.54738,
            78.539736,
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          ],
          "text": "weit"
        },
        {
          "bbox": [
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            89.578136,
            722.84338
          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "erforderlich"
        },
        {
          "bbox": [
            135.854136,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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            158.240536,
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          ],
          "text": "um"
        },
        {
          "bbox": [
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            175.873336,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            178.578136,
            715.54738,
            249.617336,
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          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
            252.322936,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            276.990936,
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            290.544536,
            722.84338
          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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        290.539736,
        732.41058
      ],
      "id": "pdf-004-line-120",
      "source_page": 4,
      "text": "winne zu beseitigen, eine angemessene Berichtigung der auf die-",
      "words": [
        {
          "bbox": [
            63.771736,
            725.11458,
            84.492536,
            732.41058
          ],
          "text": "winne"
        },
        {
          "bbox": [
            86.414136,
            725.11458,
            94.625336,
            732.41058
          ],
          "text": "zu"
        },
        {
          "bbox": [
            96.547736,
            725.11458,
            134.737336,
            732.41058
          ],
          "text": "beseitigen,"
        },
        {
          "bbox": [
            136.658936,
            725.11458,
            151.241336,
            732.41058
          ],
          "text": "eine"
        },
        {
          "bbox": [
            153.162936,
            725.11458,
            202.176536,
            732.41058
          ],
          "text": "angemessene"
        },
        {
          "bbox": [
            204.098136,
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            248.577336,
            732.41058
          ],
          "text": "Berichtigung"
        },
        {
          "bbox": [
            250.500536,
            725.11458,
            262.047736,
            732.41058
          ],
          "text": "der"
        },
        {
          "bbox": [
            263.968536,
            725.11458,
            274.924536,
            732.41058
          ],
          "text": "auf"
        },
        {
          "bbox": [
            276.846936,
            725.11458,
            290.539736,
            732.41058
          ],
          "text": "die-"
        }
      ]
    },
    {
      "bbox": [
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        290.541336,
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      ],
      "id": "pdf-004-line-122",
      "source_page": 4,
      "text": "se Gewinne erhobenen Steuer vornehmen, wenn er der",
      "words": [
        {
          "bbox": [
            63.767736,
            734.68178,
            72.152536,
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          ],
          "text": "se"
        },
        {
          "bbox": [
            78.198936,
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            110.125336,
            741.97778
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            116.171736,
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            155.106936,
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          ],
          "text": "erhobenen"
        },
        {
          "bbox": [
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            184.879736,
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            190.925336,
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          "text": "er"
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    {
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      "text": "Berichtigung des erstgenannten Staats zustimmt; wenn der an-",
      "words": [
        {
          "bbox": [
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          "text": "Berichtigung"
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          "text": "des"
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          "text": "wenn"
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          "text": "der"
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          "text": "an-"
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      "text": "dere Vertragsstaat nicht zustimmt, werden die Vertragsstaaten",
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          "text": "Vertragsstaat"
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          "text": "nicht"
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          "text": "zustimmt,"
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          "text": "werden"
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        {
          "bbox": [
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          "text": "die"
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        {
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          "text": "Vertragsstaaten"
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      "text": "eine daraus resultierende Doppelbesteuerung durch ein Verstän-",
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          "text": "eine"
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          "text": "daraus"
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          "text": "resultierende"
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          "text": "Doppelbesteuerung"
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          "text": "ein"
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      "bbox": [
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      "text": "digungsverfahren beseitigen.",
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          "text": "digungsverfahren"
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      "text": "(4) Dieser Artikel gilt auch für die Gewinne eines in einem Ver-",
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        },
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          ],
          "text": "Dieser"
        },
        {
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          ],
          "text": "Artikel"
        },
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          "text": "gilt"
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        {
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          "text": "auch"
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        {
          "bbox": [
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          "text": "für"
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        {
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "einem"
        },
        {
          "bbox": [
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          "text": "Ver-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-006",
      "source_page": 4,
      "text": "tragsstaat ansässigen Gesellschafters aus der Beteiligung an ei-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tragsstaat"
        },
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          "bbox": [
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          "text": "ansässigen"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschafters"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            456.007576,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            469.699816,
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          ],
          "text": "Beteiligung"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          "text": "ei-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-007",
      "source_page": 4,
      "text": "ner Personengesellschaft, die einer im anderen Vertragsstaat ge-",
      "words": [
        {
          "bbox": [
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          "text": "ner"
        },
        {
          "bbox": [
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          ],
          "text": "Personengesellschaft,"
        },
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          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            429.683896,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            440.207976,
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          ],
          "text": "anderen"
        },
        {
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          "text": "ge-"
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      ]
    },
    {
      "bbox": [
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      "text": "legenen Betriebsstätte zugerechnet werden können. Zu den",
      "words": [
        {
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        {
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          ],
          "text": "Betriebsstätte"
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        {
          "bbox": [
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          "text": "zugerechnet"
        },
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          "text": "werden"
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        {
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          "text": "können."
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          ],
          "text": "Zu"
        },
        {
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          "text": "den"
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    },
    {
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      "source_page": 4,
      "text": "Gewinnen des Gesellschafters aus dieser Betriebsstätte gehö-",
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        {
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          ],
          "text": "des"
        },
        {
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          ],
          "text": "Gesellschafters"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          "text": "gehö-"
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      ]
    },
    {
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      "text": "ren auch die Vergütungen, die ein Gesellschafter der Personen-",
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        {
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          "text": "ren"
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        {
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          "text": "auch"
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          "text": "Vergütungen,"
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        {
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          "text": "die"
        },
        {
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschafter"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Personen-"
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      ]
    },
    {
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      "id": "pdf-004-line-015",
      "source_page": 4,
      "text": "gesellschaft von der Gesellschaft für seine Tätigkeit im Dienst der",
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        {
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          ],
          "text": "gesellschaft"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
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          "text": "der"
        },
        {
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          ],
          "text": "Gesellschaft"
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        {
          "bbox": [
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          ],
          "text": "für"
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          "text": "seine"
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          "text": "Tätigkeit"
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          "text": "im"
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          "text": "Dienst"
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          ],
          "text": "der"
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    },
    {
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      "text": "Gesellschaft, für die Gewährung von Darlehen oder für die Über-",
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        {
          "bbox": [
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          ],
          "text": "Gesellschaft,"
        },
        {
          "bbox": [
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          ],
          "text": "für"
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          "text": "die"
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        {
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          "text": "Gewährung"
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          "text": "von"
        },
        {
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          "text": "Darlehen"
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        {
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "für"
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        {
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          "text": "die"
        },
        {
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          "text": "Über-"
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      "source_page": 4,
      "text": "lassung von Wirtschaftsgütern bezieht, wenn diese Vergütungen",
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        {
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          "text": "lassung"
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          "text": "von"
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          "text": "Wirtschaftsgütern"
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          "text": "wenn"
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          "text": "diese"
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        {
          "bbox": [
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          "text": "Vergütungen"
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    },
    {
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      "id": "pdf-004-line-020",
      "source_page": 4,
      "text": "nach dem Steuerrecht des Vertragsstaats, in dem die Betriebs-",
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        {
          "bbox": [
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          "text": "nach"
        },
        {
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerrecht"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaats,"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebs-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-004-line-021",
      "source_page": 4,
      "text": "stätte gelegen ist, den Gewinnen des Gesellschafters aus dieser",
      "words": [
        {
          "bbox": [
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          ],
          "text": "stätte"
        },
        {
          "bbox": [
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          ],
          "text": "gelegen"
        },
        {
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          ],
          "text": "ist,"
        },
        {
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinnen"
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        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Gesellschafters"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          "text": "dieser"
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      ]
    },
    {
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      "id": "pdf-004-line-023",
      "source_page": 4,
      "text": "Betriebsstätte zugerechnet werden.",
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        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          "text": "zugerechnet"
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        {
          "bbox": [
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          "text": "werden."
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      ]
    },
    {
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      "id": "pdf-004-line-025",
      "source_page": 4,
      "text": "(5) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-",
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        {
          "bbox": [
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          "text": "(5)"
        },
        {
          "bbox": [
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          ],
          "text": "Gehören"
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          "text": "zu"
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          ],
          "text": "den"
        },
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          ],
          "text": "Gewinnen"
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        {
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          ],
          "text": "Einkünfte,"
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          "text": "die"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "anderen"
        },
        {
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          ],
          "text": "Arti-"
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      "id": "pdf-004-line-027",
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      "text": "keln dieses Abkommens behandelt werden, so werden vorbe-",
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        {
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          "text": "keln"
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          "text": "dieses"
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          "text": "Abkommens"
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          "text": "behandelt"
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          ],
          "text": "werden,"
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          "text": "so"
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          "text": "werden"
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          "text": "vorbe-"
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      "text": "haltlich des Absatzes 4 dieses Artikels die Bestimmungen jener",
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          "text": "des"
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          "text": "Absatzes"
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          "text": "4"
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          "text": "dieses"
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          "text": "Artikels"
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          "text": "die"
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          "text": "jener"
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      "id": "pdf-004-line-031",
      "source_page": 4,
      "text": "Artikel durch die Bestimmungen dieses Artikels nicht berührt.",
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          "text": "Artikel"
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          "text": "durch"
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          "text": "die"
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          "text": "Bestimmungen"
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        {
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          "text": "dieses"
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          "text": "nicht"
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          "text": "berührt."
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      ]
    },
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      "text": "Artikel 8",
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          ],
          "text": "Artikel"
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        {
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          ],
          "text": "8"
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      ]
    },
    {
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      ],
      "id": "pdf-004-line-036",
      "source_page": 4,
      "text": "Seeschifffahrt, Binnenschifffahrt und Luftfahrt",
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        {
          "bbox": [
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          ],
          "text": "Seeschifffahrt,"
        },
        {
          "bbox": [
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          ],
          "text": "Binnenschifffahrt"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Luftfahrt"
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      ]
    },
    {
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      "id": "pdf-004-line-038",
      "source_page": 4,
      "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-",
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        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
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          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Seeschiffen"
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        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Luftfahr-"
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      ]
    },
    {
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      "id": "pdf-004-line-040",
      "source_page": 4,
      "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-",
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        {
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          ],
          "text": "zeugen"
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          ],
          "text": "im"
        },
        {
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          "text": "internationalen"
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          ],
          "text": "Verkehr"
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        {
          "bbox": [
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          ],
          "text": "können"
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          ],
          "text": "nur"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertrags-"
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      ]
    },
    {
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      "id": "pdf-004-line-042",
      "source_page": 4,
      "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
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        {
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          "text": "staat"
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          "text": "besteuert"
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          "text": "werden,"
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        {
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          ],
          "text": "in"
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        {
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          ],
          "text": "dem"
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        {
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          ],
          "text": "sich"
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        {
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "Ort"
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          ],
          "text": "der"
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        {
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          "text": "tatsächlichen"
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      ]
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      "id": "pdf-004-line-044",
      "source_page": 4,
      "text": "Geschäftsleitung des Unternehmens befindet.",
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        {
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          ],
          "text": "Geschäftsleitung"
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          ],
          "text": "des"
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        {
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          ],
          "text": "Unternehmens"
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        {
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          ],
          "text": "befindet."
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      ]
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      "id": "pdf-004-line-047",
      "source_page": 4,
      "text": "(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-",
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          "text": "(2)"
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        {
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          ],
          "text": "Gewinne"
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          ],
          "text": "aus"
        },
        {
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          ],
          "text": "dem"
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        {
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          ],
          "text": "Betrieb"
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        {
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          ],
          "text": "von"
        },
        {
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          ],
          "text": "Schiffen,"
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          ],
          "text": "die"
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          "text": "der"
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        {
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          "text": "Binnen-"
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      "id": "pdf-004-line-049",
      "source_page": 4,
      "text": "schifffahrt dienen, können nur in dem Vertragsstaat besteuert",
      "words": [
        {
          "bbox": [
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          ],
          "text": "schifffahrt"
        },
        {
          "bbox": [
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          ],
          "text": "dienen,"
        },
        {
          "bbox": [
            373.701976,
            326.42906,
            400.428696,
            333.72506
          ],
          "text": "können"
        },
        {
          "bbox": [
            403.311736,
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            415.048056,
            333.72506
          ],
          "text": "nur"
        },
        {
          "bbox": [
            417.930056,
            326.42906,
            424.242376,
            333.72506
          ],
          "text": "in"
        },
        {
          "bbox": [
            427.125416,
            326.42906,
            443.164456,
            333.72506
          ],
          "text": "dem"
        },
        {
          "bbox": [
            446.046536,
            326.42906,
            494.163416,
            333.72506
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            497.046776,
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            531.475656,
            333.72506
          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
        304.704376,
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        343.2921
      ],
      "id": "pdf-004-line-051",
      "source_page": 4,
      "text": "werden, in dem sich der Ort der tatsächlichen Geschäftsleitung",
      "words": [
        {
          "bbox": [
            304.704376,
            335.9961,
            333.287656,
            343.2921
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            335.704616,
            335.9961,
            341.927976,
            343.2921
          ],
          "text": "in"
        },
        {
          "bbox": [
            344.345496,
            335.9961,
            360.206536,
            343.2921
          ],
          "text": "dem"
        },
        {
          "bbox": [
            362.623096,
            335.9961,
            377.141336,
            343.2921
          ],
          "text": "sich"
        },
        {
          "bbox": [
            379.558856,
            335.9961,
            391.259896,
            343.2921
          ],
          "text": "der"
        },
        {
          "bbox": [
            393.676216,
            335.9961,
            404.975496,
            343.2921
          ],
          "text": "Ort"
        },
        {
          "bbox": [
            407.393256,
            335.9961,
            419.094296,
            343.2921
          ],
          "text": "der"
        },
        {
          "bbox": [
            421.510616,
            335.9961,
            468.917336,
            343.2921
          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            471.334856,
            335.9961,
            531.475656,
            343.2921
          ],
          "text": "Geschäftsleitung"
        }
      ]
    },
    {
      "bbox": [
        304.704136,
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        405.949496,
        352.85898
      ],
      "id": "pdf-004-line-053",
      "source_page": 4,
      "text": "des Unternehmens befindet.",
      "words": [
        {
          "bbox": [
            304.704136,
            345.56298,
            317.741176,
            352.85898
          ],
          "text": "des"
        },
        {
          "bbox": [
            319.963896,
            345.56298,
            372.319336,
            352.85898
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            374.542056,
            345.56298,
            405.949496,
            352.85898
          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
        313.207896,
        359.7837,
        531.476296,
        367.0797
      ],
      "id": "pdf-004-line-055",
      "source_page": 4,
      "text": "(3) Für Zwecke dieses Artikels beinhalten Gewinne aus dem",
      "words": [
        {
          "bbox": [
            313.207896,
            359.7837,
            321.839416,
            367.0797
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            326.326936,
            359.7837,
            337.687176,
            367.0797
          ],
          "text": "Für"
        },
        {
          "bbox": [
            340.373496,
            359.7837,
            368.286056,
            367.0797
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            370.973176,
            359.7837,
            394.185496,
            367.0797
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            396.873656,
            359.7837,
            423.387576,
            367.0797
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
            426.075736,
            359.7837,
            463.206696,
            367.0797
          ],
          "text": "beinhalten"
        },
        {
          "bbox": [
            465.894136,
            359.7837,
            497.413736,
            367.0797
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            500.100856,
            359.7837,
            512.885016,
            367.0797
          ],
          "text": "aus"
        },
        {
          "bbox": [
            515.573256,
            359.7837,
            531.476296,
            367.0797
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        304.704696,
        369.35058,
        531.475576,
        376.64658
      ],
      "id": "pdf-004-line-057",
      "source_page": 4,
      "text": "Betrieb von Seeschiffen, Luftfahrzeugen und Binnenschiffen",
      "words": [
        {
          "bbox": [
            304.704696,
            369.35058,
            331.007976,
            376.64658
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            334.995576,
            369.35058,
            348.213336,
            376.64658
          ],
          "text": "von"
        },
        {
          "bbox": [
            352.201976,
            369.35058,
            397.171896,
            376.64658
          ],
          "text": "Seeschiffen,"
        },
        {
          "bbox": [
            401.159976,
            369.35058,
            455.641256,
            376.64658
          ],
          "text": "Luftfahrzeugen"
        },
        {
          "bbox": [
            459.629896,
            369.35058,
            473.446216,
            376.64658
          ],
          "text": "und"
        },
        {
          "bbox": [
            477.433816,
            369.35058,
            531.475576,
            376.64658
          ],
          "text": "Binnenschiffen"
        }
      ]
    },
    {
      "bbox": [
        304.704296,
        378.91746,
        397.727576,
        386.21346
      ],
      "id": "pdf-004-line-059",
      "source_page": 4,
      "text": "auch die Gewinne aus der",
      "words": [
        {
          "bbox": [
            304.704296,
            378.91746,
            322.189336,
            386.21346
          ],
          "text": "auch"
        },
        {
          "bbox": [
            324.411336,
            378.91746,
            335.224856,
            386.21346
          ],
          "text": "die"
        },
        {
          "bbox": [
            337.446456,
            378.91746,
            368.840056,
            386.21346
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            371.061656,
            378.91746,
            383.803816,
            386.21346
          ],
          "text": "aus"
        },
        {
          "bbox": [
            386.026536,
            378.91746,
            397.727576,
            386.21346
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        304.704136,
        393.13818,
        531.475816,
        400.43418
      ],
      "id": "pdf-004-line-061",
      "source_page": 4,
      "text": "a) gelegentlichen Vermietung von leeren Seeschiffen, Luftfahr-",
      "words": [
        {
          "bbox": [
            304.704136,
            393.13818,
            311.071016,
            400.43418
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.459976,
            393.13818,
            369.306056,
            400.43418
          ],
          "text": "gelegentlichen"
        },
        {
          "bbox": [
            371.794776,
            393.13818,
            412.199176,
            400.43418
          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
            414.688376,
            393.13818,
            427.728136,
            400.43418
          ],
          "text": "von"
        },
        {
          "bbox": [
            430.216856,
            393.13818,
            451.842456,
            400.43418
          ],
          "text": "leeren"
        },
        {
          "bbox": [
            454.331176,
            393.13818,
            498.322616,
            400.43418
          ],
          "text": "Seeschiffen,"
        },
        {
          "bbox": [
            500.810776,
            393.13818,
            531.475816,
            400.43418
          ],
          "text": "Luftfahr-"
        }
      ]
    },
    {
      "bbox": [
        317.459656,
        402.70506,
        432.281816,
        410.00106
      ],
      "id": "pdf-004-line-063",
      "source_page": 4,
      "text": "zeugen und Binnenschiffen, und",
      "words": [
        {
          "bbox": [
            317.459656,
            402.70506,
            343.231736,
            410.00106
          ],
          "text": "zeugen"
        },
        {
          "bbox": [
            345.453736,
            402.70506,
            359.092296,
            410.00106
          ],
          "text": "und"
        },
        {
          "bbox": [
            361.313176,
            402.70506,
            416.421816,
            410.00106
          ],
          "text": "Binnenschiffen,"
        },
        {
          "bbox": [
            418.643256,
            402.70506,
            432.281816,
            410.00106
          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
        304.703576,
        416.92578,
        531.474776,
        424.22178
      ],
      "id": "pdf-004-line-065",
      "source_page": 4,
      "text": "b) Nutzung oder Vermietung von Containern (einschließlich",
      "words": [
        {
          "bbox": [
            304.703576,
            416.92578,
            311.517736,
            424.22178
          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.459416,
            416.92578,
            348.061496,
            424.22178
          ],
          "text": "Nutzung"
        },
        {
          "bbox": [
            352.304376,
            416.92578,
            368.864216,
            424.22178
          ],
          "text": "oder"
        },
        {
          "bbox": [
            373.105416,
            416.92578,
            414.310456,
            424.22178
          ],
          "text": "Vermietung"
        },
        {
          "bbox": [
            418.553336,
            416.92578,
            431.771096,
            424.22178
          ],
          "text": "von"
        },
        {
          "bbox": [
            436.013336,
            416.92578,
            476.070536,
            424.22178
          ],
          "text": "Containern"
        },
        {
          "bbox": [
            480.312776,
            416.92578,
            531.474776,
            424.22178
          ],
          "text": "(einschließlich"
        }
      ]
    },
    {
      "bbox": [
        317.459176,
        426.49266,
        531.476056,
        433.78866
      ],
      "id": "pdf-004-line-066",
      "source_page": 4,
      "text": "Trailern und zugehöriger Ausstattung, die dem Transport der",
      "words": [
        {
          "bbox": [
            317.459176,
            426.49266,
            343.000776,
            433.78866
          ],
          "text": "Trailern"
        },
        {
          "bbox": [
            345.212376,
            426.49266,
            358.850936,
            433.78866
          ],
          "text": "und"
        },
        {
          "bbox": [
            361.061416,
            426.49266,
            403.262296,
            433.78866
          ],
          "text": "zugehöriger"
        },
        {
          "bbox": [
            405.472696,
            426.49266,
            450.667336,
            433.78866
          ],
          "text": "Ausstattung,"
        },
        {
          "bbox": [
            452.878376,
            426.49266,
            463.691896,
            433.78866
          ],
          "text": "die"
        },
        {
          "bbox": [
            465.903096,
            426.49266,
            481.764136,
            433.78866
          ],
          "text": "dem"
        },
        {
          "bbox": [
            483.974776,
            426.49266,
            517.563176,
            433.78866
          ],
          "text": "Transport"
        },
        {
          "bbox": [
            519.774936,
            426.49266,
            531.476056,
            433.78866
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        317.458856,
        436.05962,
        382.786136,
        443.35562
      ],
      "id": "pdf-004-line-068",
      "source_page": 4,
      "text": "Container dienen),",
      "words": [
        {
          "bbox": [
            317.458856,
            436.05962,
            352.269176,
            443.35562
          ],
          "text": "Container"
        },
        {
          "bbox": [
            354.489976,
            436.05962,
            382.786136,
            443.35562
          ],
          "text": "dienen),"
        }
      ]
    },
    {
      "bbox": [
        304.702776,
        450.28026,
        531.475016,
        457.57626
      ],
      "id": "pdf-004-line-070",
      "source_page": 4,
      "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen, Luftfahr-",
      "words": [
        {
          "bbox": [
            304.702776,
            450.28026,
            324.114776,
            457.57626
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            326.834376,
            450.28026,
            346.155256,
            457.57626
          ],
          "text": "diese"
        },
        {
          "bbox": [
            348.874456,
            450.28026,
            387.761736,
            457.57626
          ],
          "text": "Tätigkeiten"
        },
        {
          "bbox": [
            390.481336,
            450.28026,
            405.698776,
            457.57626
          ],
          "text": "zum"
        },
        {
          "bbox": [
            408.417336,
            450.28026,
            434.505336,
            457.57626
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            437.223816,
            450.28026,
            450.369816,
            457.57626
          ],
          "text": "von"
        },
        {
          "bbox": [
            453.089416,
            450.28026,
            497.665176,
            457.57626
          ],
          "text": "Seeschiffen,"
        },
        {
          "bbox": [
            500.384136,
            450.28026,
            531.475016,
            457.57626
          ],
          "text": "Luftfahr-"
        }
      ]
    },
    {
      "bbox": [
        304.703016,
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        531.474936,
        467.14322
      ],
      "id": "pdf-004-line-071",
      "source_page": 4,
      "text": "zeugen oder Binnenschiffen im internationalen Verkehr gehören.",
      "words": [
        {
          "bbox": [
            304.703016,
            459.84722,
            330.475096,
            467.14322
          ],
          "text": "zeugen"
        },
        {
          "bbox": [
            332.524456,
            459.84722,
            348.817256,
            467.14322
          ],
          "text": "oder"
        },
        {
          "bbox": [
            350.865416,
            459.84722,
            403.750776,
            467.14322
          ],
          "text": "Binnenschiffen"
        },
        {
          "bbox": [
            405.800136,
            459.84722,
            414.399496,
            467.14322
          ],
          "text": "im"
        },
        {
          "bbox": [
            416.447896,
            459.84722,
            468.938616,
            467.14322
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            470.987976,
            459.84722,
            498.017096,
            467.14322
          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
            500.065256,
            459.84722,
            531.474936,
            467.14322
          ],
          "text": "gehören."
        }
      ]
    },
    {
      "bbox": [
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        481.36386
      ],
      "id": "pdf-004-line-073",
      "source_page": 4,
      "text": "(4) Befindet sich der Ort der tatsächlichen Geschäftsleitung",
      "words": [
        {
          "bbox": [
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            474.06786,
            321.891736,
            481.36386
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.433416,
            474.06786,
            356.689976,
            481.36386
          ],
          "text": "Befindet"
        },
        {
          "bbox": [
            359.404776,
            474.06786,
            374.067096,
            481.36386
          ],
          "text": "sich"
        },
        {
          "bbox": [
            376.781576,
            474.06786,
            388.578696,
            481.36386
          ],
          "text": "der"
        },
        {
          "bbox": [
            391.292136,
            474.06786,
            402.687496,
            481.36386
          ],
          "text": "Ort"
        },
        {
          "bbox": [
            405.402296,
            474.06786,
            417.199416,
            481.36386
          ],
          "text": "der"
        },
        {
          "bbox": [
            419.912856,
            474.06786,
            467.896136,
            481.36386
          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            470.610616,
            474.06786,
            531.471896,
            481.36386
          ],
          "text": "Geschäftsleitung"
        }
      ]
    },
    {
      "bbox": [
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        531.473496,
        490.93082
      ],
      "id": "pdf-004-line-075",
      "source_page": 4,
      "text": "eines Unternehmens der See- oder Binnenschifffahrt an Bord",
      "words": [
        {
          "bbox": [
            304.701336,
            483.63482,
            323.869656,
            490.93082
          ],
          "text": "eines"
        },
        {
          "bbox": [
            326.777896,
            483.63482,
            380.111736,
            490.93082
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            383.019976,
            483.63482,
            394.899016,
            490.93082
          ],
          "text": "der"
        },
        {
          "bbox": [
            397.805416,
            483.63482,
            414.957736,
            490.93082
          ],
          "text": "See-"
        },
        {
          "bbox": [
            417.865336,
            483.63482,
            434.425176,
            490.93082
          ],
          "text": "oder"
        },
        {
          "bbox": [
            437.331576,
            483.63482,
            499.227576,
            490.93082
          ],
          "text": "Binnenschifffahrt"
        },
        {
          "bbox": [
            502.135336,
            483.63482,
            510.967256,
            490.93082
          ],
          "text": "an"
        },
        {
          "bbox": [
            513.874696,
            483.63482,
            531.473496,
            490.93082
          ],
          "text": "Bord"
        }
      ]
    },
    {
      "bbox": [
        304.701096,
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      ],
      "id": "pdf-004-line-077",
      "source_page": 4,
      "text": "eines Schiffes, so gilt er als in dem Vertragsstaat gelegen, in dem",
      "words": [
        {
          "bbox": [
            304.701096,
            493.2017,
            323.295176,
            500.4977
          ],
          "text": "eines"
        },
        {
          "bbox": [
            325.241016,
            493.2017,
            355.758616,
            500.4977
          ],
          "text": "Schiffes,"
        },
        {
          "bbox": [
            357.703016,
            493.2017,
            366.240456,
            500.4977
          ],
          "text": "so"
        },
        {
          "bbox": [
            368.186056,
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            378.684856,
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
            380.630136,
            493.2017,
            387.534456,
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          ],
          "text": "er"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
            401.385336,
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            407.554136,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            409.499176,
            493.2017,
            425.251096,
            500.4977
          ],
          "text": "dem"
        },
        {
          "bbox": [
            427.195096,
            493.2017,
            473.589016,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            475.534296,
            493.2017,
            505.667096,
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          ],
          "text": "gelegen,"
        },
        {
          "bbox": [
            507.611496,
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            513.780296,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            515.725336,
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            500.4977
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-079",
      "source_page": 4,
      "text": "der Heimathafen des Schiffes liegt, oder, wenn kein Heimat-",
      "words": [
        {
          "bbox": [
            304.701656,
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            316.580696,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            319.884536,
            502.76866,
            366.108776,
            510.06466
          ],
          "text": "Heimathafen"
        },
        {
          "bbox": [
            369.413656,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            385.934376,
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          ],
          "text": "Schiffes"
        },
        {
          "bbox": [
            418.593016,
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          ],
          "text": "liegt,"
        },
        {
          "bbox": [
            439.523176,
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          ],
          "text": "oder,"
        },
        {
          "bbox": [
            461.313656,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            484.138136,
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          ],
          "text": "kein"
        },
        {
          "bbox": [
            502.345336,
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          ],
          "text": "Heimat-"
        }
      ]
    },
    {
      "bbox": [
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        519.63154
      ],
      "id": "pdf-004-line-081",
      "source_page": 4,
      "text": "hafen vorhanden ist, in dem Vertragsstaat, in dem die Person an-",
      "words": [
        {
          "bbox": [
            304.702056,
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          ],
          "text": "hafen"
        },
        {
          "bbox": [
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          ],
          "text": "vorhanden"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            378.159656,
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            384.336376,
            519.63154
          ],
          "text": "in"
        },
        {
          "bbox": [
            386.289416,
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            519.63154
          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            462.756616,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            480.476296,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "an-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-083",
      "source_page": 4,
      "text": "sässig ist, die das Schiff betreibt.",
      "words": [
        {
          "bbox": [
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            529.1985
          ],
          "text": "sässig"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
            370.621656,
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          ],
          "text": "Schiff"
        },
        {
          "bbox": [
            393.279896,
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          ],
          "text": "betreibt."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-086",
      "source_page": 4,
      "text": "(5) Absatz 1 gilt auch für Gewinne aus der Beteiligung an ei-",
      "words": [
        {
          "bbox": [
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            321.795176,
            543.41914
          ],
          "text": "(5)"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            353.313816,
            536.12314,
            357.761816,
            543.41914
          ],
          "text": "1"
        },
        {
          "bbox": [
            360.254136,
            536.12314,
            370.916616,
            543.41914
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            373.409176,
            536.12314,
            390.894216,
            543.41914
          ],
          "text": "auch"
        },
        {
          "bbox": [
            393.386536,
            536.12314,
            402.865016,
            543.41914
          ],
          "text": "für"
        },
        {
          "bbox": [
            405.356136,
            536.12314,
            436.749736,
            543.41914
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            439.241656,
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            451.983816,
            543.41914
          ],
          "text": "aus"
        },
        {
          "bbox": [
            454.476856,
            536.12314,
            466.177896,
            543.41914
          ],
          "text": "der"
        },
        {
          "bbox": [
            468.669016,
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            543.41914
          ],
          "text": "Beteiligung"
        },
        {
          "bbox": [
            511.056376,
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            519.799336,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            522.291656,
            536.12314,
            531.473576,
            543.41914
          ],
          "text": "ei-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-087",
      "source_page": 4,
      "text": "nem Pool, einer Betriebsgemeinschaft oder einer internationalen",
      "words": [
        {
          "bbox": [
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            545.6901,
            320.250776,
            552.9861
          ],
          "text": "nem"
        },
        {
          "bbox": [
            322.241096,
            545.6901,
            340.236216,
            552.9861
          ],
          "text": "Pool,"
        },
        {
          "bbox": [
            342.226856,
            545.6901,
            359.669656,
            552.9861
          ],
          "text": "einer"
        },
        {
          "bbox": [
            361.659736,
            545.6901,
            439.418296,
            552.9861
          ],
          "text": "Betriebsgemeinschaft"
        },
        {
          "bbox": [
            441.409816,
            545.6901,
            457.677496,
            552.9861
          ],
          "text": "oder"
        },
        {
          "bbox": [
            459.667576,
            545.6901,
            477.110376,
            552.9861
          ],
          "text": "einer"
        },
        {
          "bbox": [
            479.100456,
            545.6901,
            531.473656,
            552.9861
          ],
          "text": "internationalen"
        }
      ]
    },
    {
      "bbox": [
        304.700776,
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        562.55298
      ],
      "id": "pdf-004-line-089",
      "source_page": 4,
      "text": "Betriebsstelle.",
      "words": [
        {
          "bbox": [
            304.700776,
            555.25698,
            355.254536,
            562.55298
          ],
          "text": "Betriebsstelle."
        }
      ]
    },
    {
      "bbox": [
        402.439976,
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        433.733576,
        584.64498
      ],
      "id": "pdf-004-line-093",
      "source_page": 4,
      "text": "Artikel 9",
      "words": [
        {
          "bbox": [
            402.439976,
            577.47698,
            427.064376,
            584.64498
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            429.285576,
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            433.733576,
            584.64498
          ],
          "text": "9"
        }
      ]
    },
    {
      "bbox": [
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        467.908056,
        598.8657
      ],
      "id": "pdf-004-line-095",
      "source_page": 4,
      "text": "Verbundene Unternehmen",
      "words": [
        {
          "bbox": [
            368.266136,
            591.6977,
            413.879416,
            598.8657
          ],
          "text": "Verbundene"
        },
        {
          "bbox": [
            416.101896,
            591.6977,
            467.908056,
            598.8657
          ],
          "text": "Unternehmen"
        }
      ]
    },
    {
      "bbox": [
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        605.91826,
        346.642376,
        613.21426
      ],
      "id": "pdf-004-line-098",
      "source_page": 4,
      "text": "(1) Wenn",
      "words": [
        {
          "bbox": [
            313.204136,
            605.91826,
            321.793736,
            613.21426
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.239336,
            605.91826,
            346.642376,
            613.21426
          ],
          "text": "Wenn"
        }
      ]
    },
    {
      "bbox": [
        304.700136,
        620.13898,
        531.472056,
        627.43498
      ],
      "id": "pdf-004-line-100",
      "source_page": 4,
      "text": "a) ein Unternehmen eines Vertragsstaates unmittelbar oder mit-",
      "words": [
        {
          "bbox": [
            304.700136,
            620.13898,
            311.067016,
            627.43498
          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.455976,
            620.13898,
            327.911176,
            627.43498
          ],
          "text": "ein"
        },
        {
          "bbox": [
            329.879256,
            620.13898,
            377.919736,
            627.43498
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            379.887816,
            620.13898,
            398.574056,
            627.43498
          ],
          "text": "eines"
        },
        {
          "bbox": [
            400.542856,
            620.13898,
            455.347096,
            627.43498
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            457.315896,
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            497.205336,
            627.43498
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            499.172216,
            620.13898,
            515.370456,
            627.43498
          ],
          "text": "oder"
        },
        {
          "bbox": [
            517.337336,
            620.13898,
            531.472056,
            627.43498
          ],
          "text": "mit-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-102",
      "source_page": 4,
      "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-",
      "words": [
        {
          "bbox": [
            317.455496,
            629.70586,
            337.648696,
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          ],
          "text": "telbar"
        },
        {
          "bbox": [
            339.666456,
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            348.409336,
            637.00186
          ],
          "text": "an"
        },
        {
          "bbox": [
            350.428296,
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            362.129336,
            637.00186
          ],
          "text": "der"
        },
        {
          "bbox": [
            364.147096,
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            637.00186
          ],
          "text": "Geschäftsleitung,"
        },
        {
          "bbox": [
            428.529896,
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            637.00186
          ],
          "text": "der"
        },
        {
          "bbox": [
            442.248696,
            629.70586,
            474.001656,
            637.00186
          ],
          "text": "Kontrolle"
        },
        {
          "bbox": [
            476.020216,
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            637.00186
          ],
          "text": "oder"
        },
        {
          "bbox": [
            494.330776,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            512.209816,
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            637.00186
          ],
          "text": "Kapi-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-104",
      "source_page": 4,
      "text": "tal eines Unternehmens des anderen Vertragsstaates betei-",
      "words": [
        {
          "bbox": [
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            639.27274,
            326.056696,
            646.56874
          ],
          "text": "tal"
        },
        {
          "bbox": [
            328.729096,
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            347.564856,
            646.56874
          ],
          "text": "eines"
        },
        {
          "bbox": [
            350.237816,
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            402.657336,
            646.56874
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            405.330296,
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            418.379016,
            646.56874
          ],
          "text": "des"
        },
        {
          "bbox": [
            421.051976,
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            450.126696,
            646.56874
          ],
          "text": "anderen"
        },
        {
          "bbox": [
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            646.56874
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            510.799496,
            639.27274,
            531.470936,
            646.56874
          ],
          "text": "betei-"
        }
      ]
    },
    {
      "bbox": [
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        359.372856,
        656.13578
      ],
      "id": "pdf-004-line-106",
      "source_page": 4,
      "text": "ligt ist, oder",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ligt"
        },
        {
          "bbox": [
            330.339736,
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            656.13578
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            343.080056,
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            656.13578
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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        670.35634
      ],
      "id": "pdf-004-line-108",
      "source_page": 4,
      "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-",
      "words": [
        {
          "bbox": [
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            311.513256,
            670.35634
          ],
          "text": "b)"
        },
        {
          "bbox": [
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            352.534536,
            670.35634
          ],
          "text": "dieselben"
        },
        {
          "bbox": [
            355.490296,
            663.06034,
            389.697896,
            670.35634
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            392.653656,
            663.06034,
            433.748056,
            670.35634
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            436.702776,
            663.06034,
            453.262616,
            670.35634
          ],
          "text": "oder"
        },
        {
          "bbox": [
            456.217336,
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            488.239416,
            670.35634
          ],
          "text": "mittelbar"
        },
        {
          "bbox": [
            491.194136,
            663.06034,
            500.026056,
            670.35634
          ],
          "text": "an"
        },
        {
          "bbox": [
            502.981816,
            663.06034,
            514.860856,
            670.35634
          ],
          "text": "der"
        },
        {
          "bbox": [
            517.815576,
            663.06034,
            531.471096,
            670.35634
          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-110",
      "source_page": 4,
      "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-",
      "words": [
        {
          "bbox": [
            317.455176,
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            369.861176,
            679.92322
          ],
          "text": "schäftsleitung,"
        },
        {
          "bbox": [
            372.556056,
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            384.315256,
            679.92322
          ],
          "text": "der"
        },
        {
          "bbox": [
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            672.62722,
            418.994856,
            679.92322
          ],
          "text": "Kontrolle"
        },
        {
          "bbox": [
            421.690056,
            672.62722,
            438.070056,
            679.92322
          ],
          "text": "oder"
        },
        {
          "bbox": [
            440.764376,
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            456.683576,
            679.92322
          ],
          "text": "dem"
        },
        {
          "bbox": [
            459.378056,
            672.62722,
            484.291256,
            679.92322
          ],
          "text": "Kapital"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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            679.92322
          ],
          "text": "Unter-"
        }
      ]
    },
    {
      "bbox": [
        317.455256,
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      "id": "pdf-004-line-112",
      "source_page": 4,
      "text": "nehmens eines Vertragsstaates und eines Unternehmens des",
      "words": [
        {
          "bbox": [
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          "text": "nehmens"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            428.813336,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            444.288936,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            518.541496,
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          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-114",
      "source_page": 4,
      "text": "anderen Vertragsstaates beteiligt sind,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            348.716696,
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            403.962536,
            699.05714
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            406.185256,
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            434.376936,
            699.05714
          ],
          "text": "beteiligt"
        },
        {
          "bbox": [
            436.599176,
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            453.787976,
            699.05714
          ],
          "text": "sind,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-117",
      "source_page": 4,
      "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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            713.27786
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesen"
        },
        {
          "bbox": [
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          ],
          "text": "Fällen"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "beiden"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "ihren"
        },
        {
          "bbox": [
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          ],
          "text": "kaufmän-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-119",
      "source_page": 4,
      "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nischen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "finanziellen"
        },
        {
          "bbox": [
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          ],
          "text": "Beziehungen"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "vereinbarte"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "aufer-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-121",
      "source_page": 4,
      "text": "legte Bedingungen gebunden sind, die von denen abweichen,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "legte"
        },
        {
          "bbox": [
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            732.41162
          ],
          "text": "Bedingungen"
        },
        {
          "bbox": [
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          ],
          "text": "gebunden"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
            435.282296,
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            732.41162
          ],
          "text": "die"
        },
        {
          "bbox": [
            448.946456,
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            462.109256,
            732.41162
          ],
          "text": "von"
        },
        {
          "bbox": [
            464.837176,
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            487.310376,
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          ],
          "text": "denen"
        },
        {
          "bbox": [
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          ],
          "text": "abweichen,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-004-line-123",
      "source_page": 4,
      "text": "die unabhängige Unternehmen miteinander vereinbaren würden,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "unabhängige"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "miteinander"
        },
        {
          "bbox": [
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          ],
          "text": "vereinbaren"
        },
        {
          "bbox": [
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          "text": "würden,"
        }
      ]
    },
    {
      "bbox": [
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      "source_page": 4,
      "text": "so dürfen die Gewinne, die eines der Unternehmen ohne diese",
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        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "dürfen"
        },
        {
          "bbox": [
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            751.54554
          ],
          "text": "die"
        },
        {
          "bbox": [
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            751.54554
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
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            751.54554
          ],
          "text": "die"
        },
        {
          "bbox": [
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            423.763256,
            751.54554
          ],
          "text": "eines"
        },
        {
          "bbox": [
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            438.143976,
            751.54554
          ],
          "text": "der"
        },
        {
          "bbox": [
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            751.54554
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "ohne"
        },
        {
          "bbox": [
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          ],
          "text": "diese"
        }
      ]
    },
    {
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      "id": "pdf-004-line-127",
      "source_page": 4,
      "text": "Bedingungen erzielt hätte, wegen dieser Bedingungen aber nicht",
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        {
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          ],
          "text": "Bedingungen"
        },
        {
          "bbox": [
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          ],
          "text": "erzielt"
        },
        {
          "bbox": [
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          ],
          "text": "hätte,"
        },
        {
          "bbox": [
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          ],
          "text": "wegen"
        },
        {
          "bbox": [
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            447.363496,
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          ],
          "text": "Bedingungen"
        },
        {
          "bbox": [
            496.381896,
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          ],
          "text": "aber"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        }
      ]
    },
    {
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      "id": "pdf-004-line-128",
      "source_page": 4,
      "text": "erzielt hat, den Gewinnen dieses Unternehmens zugerechnet und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "erzielt"
        },
        {
          "bbox": [
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinnen"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
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          ],
          "text": "zugerechnet"
        },
        {
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          ],
          "text": "und"
        }
      ]
    },
    {
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      "id": "pdf-004-line-130",
      "source_page": 4,
      "text": "entsprechend besteuert werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "entsprechend"
        },
        {
          "bbox": [
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            780.24618
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
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      ],
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      "source_page": 5,
      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-",
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        {
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          ],
          "text": "(2)"
        },
        {
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          ],
          "text": "Werden"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinnen"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Unter-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-005-line-005",
      "source_page": 5,
      "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-",
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        {
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          ],
          "text": "nehmens"
        },
        {
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          ],
          "text": "dieses"
        },
        {
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
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            241.1342,
            91.98024
          ],
          "text": "–"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            260.2938,
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          ],
          "text": "entspre-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-005-line-007",
      "source_page": 5,
      "text": "chend besteuert –, mit denen ein Unternehmen des anderen Ver-",
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        {
          "bbox": [
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          ],
          "text": "chend"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
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          ],
          "text": "–,"
        },
        {
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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            101.54712
          ],
          "text": "denen"
        },
        {
          "bbox": [
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            101.54712
          ],
          "text": "ein"
        },
        {
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Ver-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-005-line-009",
      "source_page": 5,
      "text": "tragsstaates in diesem Staat besteuert worden ist, und handelt",
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        {
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          ],
          "text": "tragsstaates"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
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          ],
          "text": "worden"
        },
        {
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          "text": "ist,"
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          "text": "und"
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      "text": "es sich bei den zugerechneten Gewinnen um solche, die das Un-",
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          "text": "es"
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          "text": "sich"
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          "text": "bei"
        },
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          "text": "solche,"
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          "text": "die"
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          "text": "das"
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      "text": "ternehmen des erstgenannten Staates erzielt hätte, wenn die zwi-",
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          "text": "des"
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          "text": "erstgenannten"
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        },
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          "text": "erzielt"
        },
        {
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          "text": "hätte,"
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          "text": "wenn"
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          "text": "zwi-"
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      "text": "schen den beiden Unternehmen vereinbarten Bedingungen die",
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      "text": "gleichen gewesen wären, die unabhängige Unternehmen mitein -",
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    },
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      "text": "ander vereinbaren würden, so nimmt der andere Staat eine ent-",
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          "text": "nimmt"
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          "text": "der"
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          "text": "andere"
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          "text": "Staat"
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          "text": "eine"
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          "text": "ent-"
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      "text": "sprechende Änderung der dort von diesen Gewinnen erhobenen",
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      "text": "Steuer vor. Bei dieser Änderung sind die übrigen Bestimmungen",
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          "text": "Bei"
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          "text": "dieser"
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          "text": "Änderung"
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          "text": "sind"
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          "text": "die"
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          "text": "übrigen"
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      "text": "dieses Abkommens zu berücksichtigen; erforderlichenfalls wer-",
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        {
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          "text": "Abkommens"
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          "text": "berücksichtigen;"
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      "text": "den die zuständigen Behörden der Vertragsstaaten einander kon-",
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          "text": "Behörden"
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          "text": "der"
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          "text": "Vertragsstaaten"
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          "text": "einander"
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          "text": "kon-"
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      "text": "sultieren.",
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      "text": "Artikel 10",
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          "text": "10"
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      "id": "pdf-005-line-033",
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      "text": "Dividenden",
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          "text": "Dividenden"
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      "id": "pdf-005-line-035",
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      "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-",
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          "text": "(1)"
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          "text": "Dividenden,"
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          "text": "die"
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          "text": "eine"
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          ],
          "text": "in"
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          ],
          "text": "einem"
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        {
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          ],
          "text": "Vertragsstaat"
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        {
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          ],
          "text": "ansässige"
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          ],
          "text": "Ge-"
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      ]
    },
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      "id": "pdf-005-line-037",
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      "text": "sellschaft an eine im anderen Vertragsstaat ansässige Person",
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          "text": "sellschaft"
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          ],
          "text": "an"
        },
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          "text": "eine"
        },
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          "text": "im"
        },
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          "text": "anderen"
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          ],
          "text": "Vertragsstaat"
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          "text": "ansässige"
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      ]
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      "id": "pdf-005-line-039",
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      "text": "zahlt, können im anderen Staat besteuert werden.",
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          ],
          "text": "zahlt,"
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          ],
          "text": "können"
        },
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          ],
          "text": "im"
        },
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          ],
          "text": "anderen"
        },
        {
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          "text": "Staat"
        },
        {
          "bbox": [
            176.696414,
            268.64176,
            210.413694,
            275.93776
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            212.635934,
            268.64176,
            241.219294,
            275.93776
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        72.282014,
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      ],
      "id": "pdf-005-line-041",
      "source_page": 5,
      "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-",
      "words": [
        {
          "bbox": [
            72.282014,
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            81.033614,
            289.94472
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            85.641214,
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            105.962494,
            289.94472
          ],
          "text": "Diese"
        },
        {
          "bbox": [
            108.709614,
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            149.589934,
            289.94472
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            152.337454,
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            179.024654,
            289.94472
          ],
          "text": "können"
        },
        {
          "bbox": [
            181.772174,
            282.64872,
            206.324414,
            289.94472
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
            209.071934,
            282.64872,
            226.800094,
            289.94472
          ],
          "text": "auch"
        },
        {
          "bbox": [
            229.547614,
            282.64872,
            235.852014,
            289.94472
          ],
          "text": "in"
        },
        {
          "bbox": [
            238.599534,
            282.64872,
            254.622654,
            289.94472
          ],
          "text": "dem"
        },
        {
          "bbox": [
            257.369134,
            282.64872,
            290.549614,
            289.94472
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
        63.778654,
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        299.51176
      ],
      "id": "pdf-005-line-043",
      "source_page": 5,
      "text": "staat, in dem die die Dividenden zahlende Gesellschaft ansässig",
      "words": [
        {
          "bbox": [
            63.778654,
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            83.574494,
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          ],
          "text": "staat,"
        },
        {
          "bbox": [
            85.562174,
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            91.774174,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            93.762494,
            292.21576,
            109.600814,
            299.51176
          ],
          "text": "dem"
        },
        {
          "bbox": [
            111.588094,
            292.21576,
            122.378894,
            299.51176
          ],
          "text": "die"
        },
        {
          "bbox": [
            124.366814,
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            135.157614,
            299.51176
          ],
          "text": "die"
        },
        {
          "bbox": [
            137.145534,
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            177.194254,
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            179.182574,
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            211.240654,
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          ],
          "text": "zahlende"
        },
        {
          "bbox": [
            213.228574,
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            257.238574,
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            259.227054,
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          ],
          "text": "ansässig"
        }
      ]
    },
    {
      "bbox": [
        63.779134,
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        309.07864
      ],
      "id": "pdf-005-line-045",
      "source_page": 5,
      "text": "ist, nach dem Recht dieses Staates besteuert werden; die Steu-",
      "words": [
        {
          "bbox": [
            63.779134,
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            76.434334,
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            93.919374,
            309.07864
          ],
          "text": "nach"
        },
        {
          "bbox": [
            96.056254,
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            111.917374,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            114.053294,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            137.225934,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            162.470974,
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            189.455294,
            309.07864
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            191.592894,
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            225.310174,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            227.447294,
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          ],
          "text": "werden;"
        },
        {
          "bbox": [
            258.166974,
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            309.07864
          ],
          "text": "die"
        },
        {
          "bbox": [
            271.116974,
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            309.07864
          ],
          "text": "Steu-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-047",
      "source_page": 5,
      "text": "er darf aber, wenn der Nutzungsberechtigte der Dividenden eine",
      "words": [
        {
          "bbox": [
            63.778894,
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            70.737774,
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          ],
          "text": "er"
        },
        {
          "bbox": [
            72.738734,
            311.34952,
            86.821534,
            318.64552
          ],
          "text": "darf"
        },
        {
          "bbox": [
            88.823614,
            311.34952,
            106.656894,
            318.64552
          ],
          "text": "aber,"
        },
        {
          "bbox": [
            108.658494,
            311.34952,
            127.911134,
            318.64552
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            129.913294,
            311.34952,
            141.614414,
            318.64552
          ],
          "text": "der"
        },
        {
          "bbox": [
            143.615374,
            311.34952,
            217.880094,
            318.64552
          ],
          "text": "Nutzungsberechtigte"
        },
        {
          "bbox": [
            219.881854,
            311.34952,
            231.582974,
            318.64552
          ],
          "text": "der"
        },
        {
          "bbox": [
            233.583934,
            311.34952,
            273.735134,
            318.64552
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            275.737294,
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          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-049",
      "source_page": 5,
      "text": "in dem anderen Vertragsstaat ansässige Person ist, nicht über-",
      "words": [
        {
          "bbox": [
            63.778414,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            72.601134,
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            88.462254,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            91.060654,
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            328.2124
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            122.699774,
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            328.2124
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            172.348414,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            210.647614,
            320.9164,
            235.490014,
            328.2124
          ],
          "text": "Person"
        },
        {
          "bbox": [
            238.089374,
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            248.608334,
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            251.207134,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            271.291614,
            320.9164,
            290.549854,
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          ],
          "text": "über-"
        }
      ]
    },
    {
      "bbox": [
        63.777934,
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        91.828014,
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      ],
      "id": "pdf-005-line-051",
      "source_page": 5,
      "text": "steigen:",
      "words": [
        {
          "bbox": [
            63.777934,
            330.48344,
            91.828014,
            337.77944
          ],
          "text": "steigen:"
        }
      ]
    },
    {
      "bbox": [
        63.777854,
        344.49048,
        290.550254,
        351.78648
      ],
      "id": "pdf-005-line-054",
      "source_page": 5,
      "text": "a) 0 Prozent des Bruttobetrages der Dividenden, wenn der Nut-",
      "words": [
        {
          "bbox": [
            63.777854,
            344.49048,
            70.144734,
            351.78648
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.533774,
            344.49048,
            80.981774,
            351.78648
          ],
          "text": "0"
        },
        {
          "bbox": [
            82.968814,
            344.49048,
            109.838494,
            351.78648
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            111.825694,
            344.49048,
            124.837374,
            351.78648
          ],
          "text": "des"
        },
        {
          "bbox": [
            126.825054,
            344.49048,
            179.987934,
            351.78648
          ],
          "text": "Bruttobetrages"
        },
        {
          "bbox": [
            181.975614,
            344.49048,
            193.651294,
            351.78648
          ],
          "text": "der"
        },
        {
          "bbox": [
            195.637054,
            344.49048,
            237.884574,
            351.78648
          ],
          "text": "Dividenden,"
        },
        {
          "bbox": [
            239.870974,
            344.49048,
            259.085614,
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            261.072574,
            344.49048,
            272.748254,
            351.78648
          ],
          "text": "der"
        },
        {
          "bbox": [
            274.734094,
            344.49048,
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            351.78648
          ],
          "text": "Nut-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-056",
      "source_page": 5,
      "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "zungsberechtigte"
        },
        {
          "bbox": [
            140.300494,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            157.358254,
            354.05744,
            201.493454,
            361.35344
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            203.738254,
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            230.434254,
            361.35344
          ],
          "text": "(jedoch"
        },
        {
          "bbox": [
            232.678814,
            354.05744,
            251.609614,
            361.35344
          ],
          "text": "keine"
        },
        {
          "bbox": [
            253.853774,
            354.05744,
            290.549534,
            361.35344
          ],
          "text": "Personen-"
        }
      ]
    },
    {
      "bbox": [
        76.533374,
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      ],
      "id": "pdf-005-line-058",
      "source_page": 5,
      "text": "gesellschaft) ist, die im Zeitpunkt des Zufließens der Dividen-",
      "words": [
        {
          "bbox": [
            76.533374,
            363.62432,
            120.964734,
            370.92032
          ],
          "text": "gesellschaft)"
        },
        {
          "bbox": [
            122.938654,
            363.62432,
            133.383294,
            370.92032
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            135.357614,
            363.62432,
            146.121614,
            370.92032
          ],
          "text": "die"
        },
        {
          "bbox": [
            148.096254,
            363.62432,
            156.670814,
            370.92032
          ],
          "text": "im"
        },
        {
          "bbox": [
            158.644734,
            363.62432,
            192.036894,
            370.92032
          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            194.012094,
            363.62432,
            206.999774,
            370.92032
          ],
          "text": "des"
        },
        {
          "bbox": [
            208.975374,
            363.62432,
            245.344254,
            370.92032
          ],
          "text": "Zufließens"
        },
        {
          "bbox": [
            247.319854,
            363.62432,
            258.971454,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            260.945134,
            363.62432,
            290.549854,
            370.92032
          ],
          "text": "Dividen-"
        }
      ]
    },
    {
      "bbox": [
        76.533854,
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        290.549454,
        380.48728
      ],
      "id": "pdf-005-line-060",
      "source_page": 5,
      "text": "den, während eines ununterbrochenen Zeitraums von",
      "words": [
        {
          "bbox": [
            76.533854,
            373.19128,
            92.509134,
            380.48728
          ],
          "text": "den,"
        },
        {
          "bbox": [
            98.849134,
            373.19128,
            130.191454,
            380.48728
          ],
          "text": "während"
        },
        {
          "bbox": [
            136.530974,
            373.19128,
            155.699294,
            380.48728
          ],
          "text": "eines"
        },
        {
          "bbox": [
            162.040734,
            373.19128,
            228.621694,
            380.48728
          ],
          "text": "ununterbrochenen"
        },
        {
          "bbox": [
            234.962254,
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            270.990334,
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          ],
          "text": "Zeitraums"
        },
        {
          "bbox": [
            277.331694,
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          ],
          "text": "von"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-062",
      "source_page": 5,
      "text": "mindestens zwölf Monaten, eine unmittelbare Beteiligung von",
      "words": [
        {
          "bbox": [
            76.534014,
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          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            119.077614,
            382.75816,
            137.433934,
            390.05416
          ],
          "text": "zwölf"
        },
        {
          "bbox": [
            139.363214,
            382.75816,
            172.559854,
            390.05416
          ],
          "text": "Monaten,"
        },
        {
          "bbox": [
            174.488654,
            382.75816,
            189.091294,
            390.05416
          ],
          "text": "eine"
        },
        {
          "bbox": [
            191.020254,
            382.75816,
            234.601534,
            390.05416
          ],
          "text": "unmittelbare"
        },
        {
          "bbox": [
            236.530494,
            382.75816,
            275.722414,
            390.05416
          ],
          "text": "Beteiligung"
        },
        {
          "bbox": [
            277.652334,
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            290.551534,
            390.05416
          ],
          "text": "von"
        }
      ]
    },
    {
      "bbox": [
        76.533774,
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      ],
      "id": "pdf-005-line-063",
      "source_page": 5,
      "text": "mindestens 10 Prozent der stimmberechtigten Anteile der die",
      "words": [
        {
          "bbox": [
            76.533774,
            392.32512,
            117.416334,
            399.62112
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            119.376334,
            392.32512,
            128.231214,
            399.62112
          ],
          "text": "10"
        },
        {
          "bbox": [
            130.190494,
            392.32512,
            156.893934,
            399.62112
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            158.853534,
            392.32512,
            170.473774,
            399.62112
          ],
          "text": "der"
        },
        {
          "bbox": [
            172.431854,
            392.32512,
            238.368494,
            399.62112
          ],
          "text": "stimmberechtigten"
        },
        {
          "bbox": [
            240.327774,
            392.32512,
            264.279774,
            399.62112
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            266.238654,
            392.32512,
            277.858974,
            399.62112
          ],
          "text": "der"
        },
        {
          "bbox": [
            279.817054,
            392.32512,
            290.549854,
            399.62112
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        76.533454,
        401.892,
        219.331774,
        409.188
      ],
      "id": "pdf-005-line-065",
      "source_page": 5,
      "text": "Dividenden zahlenden Gesellschaft hält;",
      "words": [
        {
          "bbox": [
            76.533454,
            401.892,
            116.684574,
            409.188
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            118.906574,
            401.892,
            155.491214,
            409.188
          ],
          "text": "zahlenden"
        },
        {
          "bbox": [
            157.713214,
            401.892,
            201.848414,
            409.188
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            204.070654,
            401.892,
            219.331774,
            409.188
          ],
          "text": "hält;"
        }
      ]
    },
    {
      "bbox": [
        63.777374,
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        290.549774,
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      ],
      "id": "pdf-005-line-068",
      "source_page": 5,
      "text": "b) 5 Prozent des Bruttobetrages der Dividenden, wenn der Nut-",
      "words": [
        {
          "bbox": [
            63.777374,
            415.89904,
            70.591614,
            423.19504
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.533294,
            415.89904,
            80.981294,
            423.19504
          ],
          "text": "5"
        },
        {
          "bbox": [
            82.968334,
            415.89904,
            109.838014,
            423.19504
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            111.825214,
            415.89904,
            124.836894,
            423.19504
          ],
          "text": "des"
        },
        {
          "bbox": [
            126.824574,
            415.89904,
            179.987454,
            423.19504
          ],
          "text": "Bruttobetrages"
        },
        {
          "bbox": [
            181.975134,
            415.89904,
            193.650814,
            423.19504
          ],
          "text": "der"
        },
        {
          "bbox": [
            195.636574,
            415.89904,
            237.884094,
            423.19504
          ],
          "text": "Dividenden,"
        },
        {
          "bbox": [
            239.870494,
            415.89904,
            259.085134,
            423.19504
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            261.072094,
            415.89904,
            272.747774,
            423.19504
          ],
          "text": "der"
        },
        {
          "bbox": [
            274.733614,
            415.89904,
            290.549774,
            423.19504
          ],
          "text": "Nut-"
        }
      ]
    },
    {
      "bbox": [
        76.533374,
        425.466,
        290.549054,
        432.762
      ],
      "id": "pdf-005-line-070",
      "source_page": 5,
      "text": "zungsberechtigte eine Gesellschaft (jedoch keine Personen-",
      "words": [
        {
          "bbox": [
            76.533374,
            425.466,
            138.055854,
            432.762
          ],
          "text": "zungsberechtigte"
        },
        {
          "bbox": [
            140.300014,
            425.466,
            155.113614,
            432.762
          ],
          "text": "eine"
        },
        {
          "bbox": [
            157.357774,
            425.466,
            201.492974,
            432.762
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            203.737774,
            425.466,
            230.433774,
            432.762
          ],
          "text": "(jedoch"
        },
        {
          "bbox": [
            232.678334,
            425.466,
            251.609134,
            432.762
          ],
          "text": "keine"
        },
        {
          "bbox": [
            253.853294,
            425.466,
            290.549054,
            432.762
          ],
          "text": "Personen-"
        }
      ]
    },
    {
      "bbox": [
        76.532894,
        435.03288,
        290.548734,
        442.32888
      ],
      "id": "pdf-005-line-072",
      "source_page": 5,
      "text": "gesellschaft) ist, die unmittelbar über mindestens 10 Prozent",
      "words": [
        {
          "bbox": [
            76.532894,
            435.03288,
            121.260894,
            442.32888
          ],
          "text": "gesellschaft)"
        },
        {
          "bbox": [
            123.333934,
            435.03288,
            133.852814,
            442.32888
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            135.926254,
            435.03288,
            146.739934,
            442.32888
          ],
          "text": "die"
        },
        {
          "bbox": [
            148.813534,
            435.03288,
            189.018734,
            442.32888
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            191.091534,
            435.03288,
            207.239934,
            442.32888
          ],
          "text": "über"
        },
        {
          "bbox": [
            209.312734,
            435.03288,
            250.558974,
            442.32888
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            252.633694,
            435.03288,
            261.528974,
            442.32888
          ],
          "text": "10"
        },
        {
          "bbox": [
            263.602974,
            435.03288,
            290.548734,
            442.32888
          ],
          "text": "Prozent"
        }
      ]
    },
    {
      "bbox": [
        76.532814,
        444.59984,
        290.549134,
        451.89584
      ],
      "id": "pdf-005-line-074",
      "source_page": 5,
      "text": "der stimmberechtigten Anteile der die Dividenden zahlenden",
      "words": [
        {
          "bbox": [
            76.532814,
            444.59984,
            88.233934,
            451.89584
          ],
          "text": "der"
        },
        {
          "bbox": [
            90.281134,
            444.59984,
            156.863934,
            451.89584
          ],
          "text": "stimmberechtigten"
        },
        {
          "bbox": [
            158.912334,
            444.59984,
            183.106894,
            451.89584
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            185.154894,
            444.59984,
            196.856014,
            451.89584
          ],
          "text": "der"
        },
        {
          "bbox": [
            198.903214,
            444.59984,
            209.716894,
            451.89584
          ],
          "text": "die"
        },
        {
          "bbox": [
            211.764894,
            444.59984,
            251.916174,
            451.89584
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            253.964574,
            444.59984,
            290.549134,
            451.89584
          ],
          "text": "zahlenden"
        }
      ]
    },
    {
      "bbox": [
        76.532894,
        454.16672,
        290.548734,
        461.46272
      ],
      "id": "pdf-005-line-075",
      "source_page": 5,
      "text": "Gesellschaft verfügt, und auf die Dividenden Buchstabe a",
      "words": [
        {
          "bbox": [
            76.532894,
            454.16672,
            121.646734,
            461.46272
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            124.587454,
            454.16672,
            152.332654,
            461.46272
          ],
          "text": "verfügt,"
        },
        {
          "bbox": [
            155.272494,
            454.16672,
            169.088814,
            461.46272
          ],
          "text": "und"
        },
        {
          "bbox": [
            172.028174,
            454.16672,
            183.316254,
            461.46272
          ],
          "text": "auf"
        },
        {
          "bbox": [
            186.256574,
            454.16672,
            197.248014,
            461.46272
          ],
          "text": "die"
        },
        {
          "bbox": [
            200.188174,
            454.16672,
            241.139934,
            461.46272
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            244.080334,
            454.16672,
            283.312574,
            461.46272
          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
            286.252734,
            454.16672,
            290.548734,
            461.46272
          ],
          "text": "a"
        }
      ]
    },
    {
      "bbox": [
        76.533214,
        463.73368,
        154.300174,
        471.02968
      ],
      "id": "pdf-005-line-077",
      "source_page": 5,
      "text": "nicht anzuwenden ist;",
      "words": [
        {
          "bbox": [
            76.533214,
            463.73368,
            94.018014,
            471.02968
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            96.240254,
            463.73368,
            141.559214,
            471.02968
          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
            143.781214,
            463.73368,
            154.300174,
            471.02968
          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
        63.777134,
        477.74072,
        290.548814,
        485.03672
      ],
      "id": "pdf-005-line-080",
      "source_page": 5,
      "text": "c) 15 Prozent des Bruttobetrages der Dividenden in allen ande-",
      "words": [
        {
          "bbox": [
            63.777134,
            477.74072,
            70.144014,
            485.03672
          ],
          "text": "c)"
        },
        {
          "bbox": [
            76.533054,
            477.74072,
            85.428334,
            485.03672
          ],
          "text": "15"
        },
        {
          "bbox": [
            87.460094,
            477.74072,
            114.405774,
            485.03672
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            116.437774,
            477.74072,
            129.474894,
            485.03672
          ],
          "text": "des"
        },
        {
          "bbox": [
            131.507374,
            477.74072,
            184.835294,
            485.03672
          ],
          "text": "Bruttobetrages"
        },
        {
          "bbox": [
            186.867774,
            477.74072,
            198.568894,
            485.03672
          ],
          "text": "der"
        },
        {
          "bbox": [
            200.599454,
            477.74072,
            240.750734,
            485.03672
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            242.782494,
            477.74072,
            249.005934,
            485.03672
          ],
          "text": "in"
        },
        {
          "bbox": [
            251.037694,
            477.74072,
            267.626254,
            485.03672
          ],
          "text": "allen"
        },
        {
          "bbox": [
            269.658014,
            477.74072,
            290.548814,
            485.03672
          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
        76.532654,
        487.30768,
        113.033934,
        494.60368
      ],
      "id": "pdf-005-line-082",
      "source_page": 5,
      "text": "ren Fällen.",
      "words": [
        {
          "bbox": [
            76.532654,
            487.30768,
            87.793134,
            494.60368
          ],
          "text": "ren"
        },
        {
          "bbox": [
            90.015134,
            487.30768,
            113.033934,
            494.60368
          ],
          "text": "Fällen."
        }
      ]
    },
    {
      "bbox": [
        63.776654,
        501.31472,
        290.547934,
        508.61072
      ],
      "id": "pdf-005-line-084",
      "source_page": 5,
      "text": "Im Fall von Dividenden, die von einer deutschen Immobilien-Ak-",
      "words": [
        {
          "bbox": [
            63.776654,
            501.31472,
            72.670974,
            508.61072
          ],
          "text": "Im"
        },
        {
          "bbox": [
            74.784974,
            501.31472,
            86.838254,
            508.61072
          ],
          "text": "Fall"
        },
        {
          "bbox": [
            88.953294,
            501.31472,
            101.993054,
            508.61072
          ],
          "text": "von"
        },
        {
          "bbox": [
            104.108014,
            501.31472,
            146.482414,
            508.61072
          ],
          "text": "Dividenden,"
        },
        {
          "bbox": [
            148.596814,
            501.31472,
            159.410494,
            508.61072
          ],
          "text": "die"
        },
        {
          "bbox": [
            161.525054,
            501.31472,
            174.564814,
            508.61072
          ],
          "text": "von"
        },
        {
          "bbox": [
            176.679774,
            501.31472,
            194.156254,
            508.61072
          ],
          "text": "einer"
        },
        {
          "bbox": [
            196.270014,
            501.31472,
            233.758974,
            508.61072
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            235.873934,
            501.31472,
            290.547934,
            508.61072
          ],
          "text": "Immobilien-Ak-"
        }
      ]
    },
    {
      "bbox": [
        63.776014,
        510.8816,
        290.547454,
        518.1776
      ],
      "id": "pdf-005-line-086",
      "source_page": 5,
      "text": "tiengesellschaft mit börsennotierten Anteilen (REIT AG), einem",
      "words": [
        {
          "bbox": [
            63.776014,
            510.8816,
            120.273854,
            518.1776
          ],
          "text": "tiengesellschaft"
        },
        {
          "bbox": [
            122.994174,
            510.8816,
            134.219054,
            518.1776
          ],
          "text": "mit"
        },
        {
          "bbox": [
            136.939374,
            510.8816,
            193.922974,
            518.1776
          ],
          "text": "börsennotierten"
        },
        {
          "bbox": [
            196.643054,
            510.8816,
            225.659534,
            518.1776
          ],
          "text": "Anteilen"
        },
        {
          "bbox": [
            228.379614,
            510.8816,
            247.691854,
            518.1776
          ],
          "text": "(REIT"
        },
        {
          "bbox": [
            250.412494,
            510.8816,
            265.977054,
            518.1776
          ],
          "text": "AG),"
        },
        {
          "bbox": [
            268.696574,
            510.8816,
            290.547454,
            518.1776
          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
        63.776014,
        520.44864,
        290.547854,
        527.74464
      ],
      "id": "pdf-005-line-088",
      "source_page": 5,
      "text": "deutschen Investmentfonds, einer deutschen Investmentaktien-",
      "words": [
        {
          "bbox": [
            63.776014,
            520.44864,
            101.264974,
            527.74464
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            103.395054,
            520.44864,
            165.183534,
            527.74464
          ],
          "text": "Investmentfonds,"
        },
        {
          "bbox": [
            167.313054,
            520.44864,
            184.789534,
            527.74464
          ],
          "text": "einer"
        },
        {
          "bbox": [
            186.918414,
            520.44864,
            224.407374,
            527.74464
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            226.537454,
            520.44864,
            290.547854,
            527.74464
          ],
          "text": "Investmentaktien-"
        }
      ]
    },
    {
      "bbox": [
        63.775854,
        530.01552,
        290.548014,
        537.31152
      ],
      "id": "pdf-005-line-090",
      "source_page": 5,
      "text": "gesellschaft, einem liechtensteinischen OGAW oder einem liech-",
      "words": [
        {
          "bbox": [
            63.775854,
            530.01552,
            108.238414,
            537.31152
          ],
          "text": "gesellschaft,"
        },
        {
          "bbox": [
            110.202574,
            530.01552,
            131.699854,
            537.31152
          ],
          "text": "einem"
        },
        {
          "bbox": [
            133.663774,
            530.01552,
            200.989374,
            537.31152
          ],
          "text": "liechtensteinischen"
        },
        {
          "bbox": [
            202.954254,
            530.01552,
            227.445374,
            537.31152
          ],
          "text": "OGAW"
        },
        {
          "bbox": [
            229.409134,
            530.01552,
            245.597614,
            537.31152
          ],
          "text": "oder"
        },
        {
          "bbox": [
            247.561294,
            530.01552,
            269.058574,
            537.31152
          ],
          "text": "einem"
        },
        {
          "bbox": [
            271.022494,
            530.01552,
            290.548014,
            537.31152
          ],
          "text": "liech-"
        }
      ]
    },
    {
      "bbox": [
        63.775694,
        539.5824,
        290.546974,
        546.8784
      ],
      "id": "pdf-005-line-092",
      "source_page": 5,
      "text": "tensteinischen Investmentunternehmen gezahlt werden, ist",
      "words": [
        {
          "bbox": [
            63.775694,
            539.5824,
            116.296254,
            546.8784
          ],
          "text": "tensteinischen"
        },
        {
          "bbox": [
            121.843374,
            539.5824,
            210.066654,
            546.8784
          ],
          "text": "Investmentunternehmen"
        },
        {
          "bbox": [
            215.613694,
            539.5824,
            241.862734,
            546.8784
          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            247.410094,
            539.5824,
            276.527214,
            546.8784
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            282.073694,
            539.5824,
            290.546974,
            546.8784
          ],
          "text": "ist"
        }
      ]
    },
    {
      "bbox": [
        63.775854,
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        556.44528
      ],
      "id": "pdf-005-line-094",
      "source_page": 5,
      "text": "Buchstabe c und nicht Buchstabe a und b anzuwenden. Dieser",
      "words": [
        {
          "bbox": [
            63.775854,
            549.14928,
            102.296414,
            556.44528
          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
            104.677854,
            549.14928,
            108.973854,
            556.44528
          ],
          "text": "c"
        },
        {
          "bbox": [
            111.355294,
            549.14928,
            124.993854,
            556.44528
          ],
          "text": "und"
        },
        {
          "bbox": [
            127.374654,
            549.14928,
            144.859534,
            556.44528
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            147.241614,
            549.14928,
            185.762174,
            556.44528
          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
            188.143614,
            549.14928,
            192.439614,
            556.44528
          ],
          "text": "a"
        },
        {
          "bbox": [
            194.821054,
            549.14928,
            208.459614,
            556.44528
          ],
          "text": "und"
        },
        {
          "bbox": [
            210.840414,
            549.14928,
            215.584414,
            556.44528
          ],
          "text": "b"
        },
        {
          "bbox": [
            217.965214,
            549.14928,
            265.507454,
            556.44528
          ],
          "text": "anzuwenden."
        },
        {
          "bbox": [
            267.888734,
            549.14928,
            290.548734,
            556.44528
          ],
          "text": "Dieser"
        }
      ]
    },
    {
      "bbox": [
        63.775214,
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        290.546574,
        566.01232
      ],
      "id": "pdf-005-line-096",
      "source_page": 5,
      "text": "Absatz berührt nicht die Besteuerung der Gesellschaft in Bezug",
      "words": [
        {
          "bbox": [
            63.775214,
            558.71632,
            88.355454,
            566.01232
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            90.610094,
            558.71632,
            116.425054,
            566.01232
          ],
          "text": "berührt"
        },
        {
          "bbox": [
            118.679454,
            558.71632,
            136.164254,
            566.01232
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            138.418654,
            558.71632,
            149.232334,
            566.01232
          ],
          "text": "die"
        },
        {
          "bbox": [
            151.486094,
            558.71632,
            196.867054,
            566.01232
          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            199.121694,
            558.71632,
            210.822814,
            566.01232
          ],
          "text": "der"
        },
        {
          "bbox": [
            213.075774,
            558.71632,
            257.210974,
            566.01232
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            259.465374,
            558.71632,
            265.688734,
            566.01232
          ],
          "text": "in"
        },
        {
          "bbox": [
            267.942894,
            558.71632,
            290.546574,
            566.01232
          ],
          "text": "Bezug"
        }
      ]
    },
    {
      "bbox": [
        63.774734,
        568.2832,
        277.323374,
        575.5792
      ],
      "id": "pdf-005-line-098",
      "source_page": 5,
      "text": "auf die Gewinne, aus denen die Dividenden gezahlt werden.",
      "words": [
        {
          "bbox": [
            63.774734,
            568.2832,
            74.884894,
            575.5792
          ],
          "text": "auf"
        },
        {
          "bbox": [
            77.106814,
            568.2832,
            87.920414,
            575.5792
          ],
          "text": "die"
        },
        {
          "bbox": [
            90.142014,
            568.2832,
            123.758494,
            575.5792
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            125.979934,
            568.2832,
            138.722094,
            575.5792
          ],
          "text": "aus"
        },
        {
          "bbox": [
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          "text": "denen"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "Dividenden"
        },
        {
          "bbox": [
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          "text": "gezahlt"
        },
        {
          "bbox": [
            248.740094,
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          "text": "werden."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-100",
      "source_page": 5,
      "text": "(3) Der in diesem Artikel verwendete Ausdruck „Dividenden“",
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        {
          "bbox": [
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          "text": "(3)"
        },
        {
          "bbox": [
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          "text": "Der"
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        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "diesem"
        },
        {
          "bbox": [
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          "text": "Artikel"
        },
        {
          "bbox": [
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          "text": "verwendete"
        },
        {
          "bbox": [
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          "text": "„Dividenden“"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-102",
      "source_page": 5,
      "text": "bedeutet Einkünfte aus Aktien, Genussaktien oder Genussschei-",
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        {
          "bbox": [
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          "text": "bedeutet"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            132.208094,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "Aktien,"
        },
        {
          "bbox": [
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          ],
          "text": "Genussaktien"
        },
        {
          "bbox": [
            223.560094,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            241.718494,
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          ],
          "text": "Genussschei-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-104",
      "source_page": 5,
      "text": "nen, Gründeranteilen oder anderen Rechten – ausgenommen",
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        {
          "bbox": [
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          "text": "nen,"
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        {
          "bbox": [
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          ],
          "text": "Gründeranteilen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Rechten"
        },
        {
          "bbox": [
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          "text": "–"
        },
        {
          "bbox": [
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          "text": "ausgenommen"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-106",
      "source_page": 5,
      "text": "Forderungen – mit Gewinnbeteiligung sowie sonstige Einkünfte,",
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        {
          "bbox": [
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          "text": "Forderungen"
        },
        {
          "bbox": [
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          ],
          "text": "–"
        },
        {
          "bbox": [
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          "text": "mit"
        },
        {
          "bbox": [
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          "text": "Gewinnbeteiligung"
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        {
          "bbox": [
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          "text": "sowie"
        },
        {
          "bbox": [
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          ],
          "text": "sonstige"
        },
        {
          "bbox": [
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          "text": "Einkünfte,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-108",
      "source_page": 5,
      "text": "die nach dem Recht des Staates, in dem die ausschüttende Ge-",
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        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "nach"
        },
        {
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          "text": "dem"
        },
        {
          "bbox": [
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          "text": "Recht"
        },
        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Staates,"
        },
        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "ausschüttende"
        },
        {
          "bbox": [
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          "text": "Ge-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-110",
      "source_page": 5,
      "text": "sellschaft ansässig ist, den Einkünften aus Aktien steuerlich",
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        {
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          "text": "sellschaft"
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          "text": "ansässig"
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          "text": "ist,"
        },
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Einkünften"
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        {
          "bbox": [
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          "text": "aus"
        },
        {
          "bbox": [
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          "text": "Aktien"
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          "text": "steuerlich"
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    {
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      "id": "pdf-005-line-111",
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      "text": "gleichgestellt sind sowie in der Bundesrepublik Deutschland",
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        {
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          "text": "gleichgestellt"
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          ],
          "text": "sind"
        },
        {
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          "text": "sowie"
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        {
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          "text": "in"
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          "text": "der"
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        {
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          "text": "Bundesrepublik"
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    },
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      "id": "pdf-005-line-113",
      "source_page": 5,
      "text": "Ausschüttungen auf Anteilsscheine an einem Investmentvermö-",
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        {
          "bbox": [
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          "text": "Ausschüttungen"
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          "text": "auf"
        },
        {
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          "text": "Anteilsscheine"
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          "text": "an"
        },
        {
          "bbox": [
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          "text": "einem"
        },
        {
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          "text": "Investmentvermö-"
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    },
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      "text": "gen und im Fürstentum Liechtenstein Ausschüttungen auf Antei-",
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        {
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          "text": "gen"
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          "text": "und"
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          "text": "im"
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          "text": "Fürstentum"
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          "text": "Liechtenstein"
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          "text": "Ausschüttungen"
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          "text": "auf"
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        {
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          "text": "Antei-"
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      ]
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      "text": "le an einem OGAW oder einem Investmentunternehmen.",
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          "text": "le"
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          "text": "an"
        },
        {
          "bbox": [
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          "text": "einem"
        },
        {
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          "text": "OGAW"
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          "text": "oder"
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        {
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          "text": "einem"
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        {
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      "text": "(4) Die Absätze 1 und 2 sind nicht anzuwenden, wenn der in",
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          "text": "(4)"
        },
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          ],
          "text": "Die"
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          "text": "Absätze"
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          ],
          "text": "1"
        },
        {
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          "text": "und"
        },
        {
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          ],
          "text": "2"
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        {
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          ],
          "text": "sind"
        },
        {
          "bbox": [
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          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "anzuwenden,"
        },
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
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          "text": "in"
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      ]
    },
    {
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      "id": "pdf-005-line-120",
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      "text": "einem Vertragsstaat ansässige Nutzungsberechtigte im anderen",
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        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
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        {
          "bbox": [
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          "text": "ansässige"
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        {
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          "text": "Nutzungsberechtigte"
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "anderen"
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      ]
    },
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      "id": "pdf-005-line-122",
      "source_page": 5,
      "text": "Vertragsstaat, in dem die die Dividenden zahlende Gesellschaft",
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        {
          "bbox": [
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          "text": "Vertragsstaat,"
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          "text": "in"
        },
        {
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          ],
          "text": "dem"
        },
        {
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
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          "text": "zahlende"
        },
        {
          "bbox": [
            246.408094,
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          ],
          "text": "Gesellschaft"
        }
      ]
    },
    {
      "bbox": [
        63.772094,
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        290.540894,
        718.39992
      ],
      "id": "pdf-005-line-124",
      "source_page": 5,
      "text": "ansässig ist, eine Geschäftstätigkeit durch eine dort gelegene",
      "words": [
        {
          "bbox": [
            63.772094,
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            95.729694,
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          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            98.475294,
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            111.976094,
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            127.026494,
            718.39992
          ],
          "text": "eine"
        },
        {
          "bbox": [
            129.771294,
            711.10392,
            195.811294,
            718.39992
          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            198.556894,
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            219.322494,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            222.068094,
            711.10392,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            239.863294,
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            718.39992
          ],
          "text": "dort"
        },
        {
          "bbox": [
            257.400894,
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          ],
          "text": "gelegene"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-126",
      "source_page": 5,
      "text": "Betriebsstätte ausübt und die Beteiligung, für die die Dividenden",
      "words": [
        {
          "bbox": [
            63.769694,
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            115.258494,
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            727.96632
          ],
          "text": "ausübt"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Beteiligung,"
        },
        {
          "bbox": [
            213.712094,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            225.117694,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            237.859294,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Dividenden"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-128",
      "source_page": 5,
      "text": "gezahlt werden, tatsächlich zu dieser Betriebsstätte gehört. In",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "tatsächlich"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            177.340094,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "gehört."
        },
        {
          "bbox": [
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          ],
          "text": "In"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-130",
      "source_page": 5,
      "text": "diesem Fall ist Artikel 7 anzuwenden.",
      "words": [
        {
          "bbox": [
            63.763294,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
            106.191294,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "7"
        },
        {
          "bbox": [
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          "text": "anzuwenden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-132",
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      "text": "(5) Bezieht eine in einem Vertragsstaat ansässige Gesellschaft",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
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          ],
          "text": "Bezieht"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            138.036094,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
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          ],
          "text": "Gesellschaft"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-134",
      "source_page": 5,
      "text": "Gewinne oder Einkünfte aus dem anderen Vertragsstaat, so darf",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
            276.452094,
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          ],
          "text": "darf"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-137",
      "source_page": 5,
      "text": "dieser andere Staat weder die von der Gesellschaft gezahlten Di-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "andere"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            133.964894,
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          ],
          "text": "weder"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            198.792894,
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            244.259294,
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          ],
          "text": "gezahlten"
        },
        {
          "bbox": [
            280.118494,
            772.94632,
            290.526494,
            780.24232
          ],
          "text": "Di-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-004",
      "source_page": 5,
      "text": "videnden besteuern, es sei denn, dass diese Dividenden an eine",
      "words": [
        {
          "bbox": [
            304.700654,
            75.12144,
            337.422334,
            82.41744
          ],
          "text": "videnden"
        },
        {
          "bbox": [
            339.418654,
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            82.41744
          ],
          "text": "besteuern,"
        },
        {
          "bbox": [
            379.213854,
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            387.505454,
            82.41744
          ],
          "text": "es"
        },
        {
          "bbox": [
            389.502574,
            75.12144,
            399.566894,
            82.41744
          ],
          "text": "sei"
        },
        {
          "bbox": [
            401.563374,
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            421.705694,
            82.41744
          ],
          "text": "denn,"
        },
        {
          "bbox": [
            423.701374,
            75.12144,
            440.728574,
            82.41744
          ],
          "text": "dass"
        },
        {
          "bbox": [
            442.725694,
            75.12144,
            461.820974,
            82.41744
          ],
          "text": "diese"
        },
        {
          "bbox": [
            463.816974,
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            82.41744
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            505.934574,
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            514.674174,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            516.670414,
            75.12144,
            531.474014,
            82.41744
          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-006",
      "source_page": 5,
      "text": "im anderen Staat ansässige Person gezahlt werden oder dass",
      "words": [
        {
          "bbox": [
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            313.362574,
            91.98448
          ],
          "text": "im"
        },
        {
          "bbox": [
            316.090574,
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            91.98448
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            348.234654,
            84.68848,
            367.272574,
            91.98448
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            370.001854,
            84.68848,
            406.202654,
            91.98448
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            408.931374,
            84.68848,
            434.086894,
            91.98448
          ],
          "text": "Person"
        },
        {
          "bbox": [
            436.815854,
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            91.98448
          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            465.635854,
            84.68848,
            492.308814,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            495.037774,
            84.68848,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            514.246334,
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            531.471214,
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          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-008",
      "source_page": 5,
      "text": "die Beteiligung, für die die Dividenden gezahlt werden, tatsäch-",
      "words": [
        {
          "bbox": [
            304.700734,
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            315.514254,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            317.864414,
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            359.982734,
            101.55136
          ],
          "text": "Beteiligung,"
        },
        {
          "bbox": [
            362.332734,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            374.160574,
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            384.974094,
            101.55136
          ],
          "text": "die"
        },
        {
          "bbox": [
            387.324254,
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            101.55136
          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            442.989454,
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            471.055454,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "tatsäch-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-010",
      "source_page": 5,
      "text": "lich zu einer im anderen Staat gelegenen Betriebsstätte gehört,",
      "words": [
        {
          "bbox": [
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            316.993614,
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          ],
          "text": "lich"
        },
        {
          "bbox": [
            319.501934,
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            327.789774,
            111.11824
          ],
          "text": "zu"
        },
        {
          "bbox": [
            330.298094,
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            347.774494,
            111.11824
          ],
          "text": "einer"
        },
        {
          "bbox": [
            350.281614,
            103.82224,
            358.880974,
            111.11824
          ],
          "text": "im"
        },
        {
          "bbox": [
            361.388334,
            103.82224,
            390.428014,
            111.11824
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            392.936334,
            103.82224,
            411.723854,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            414.232414,
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          ],
          "text": "gelegenen"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "gehört,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-012",
      "source_page": 5,
      "text": "noch Gewinne der Gesellschaft einer Steuer für nichtausgeschüt-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "noch"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            370.452654,
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            120.68512
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            415.626574,
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            432.782654,
            120.68512
          ],
          "text": "einer"
        },
        {
          "bbox": [
            434.701054,
            113.38912,
            457.581694,
            120.68512
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            459.500094,
            113.38912,
            468.818414,
            120.68512
          ],
          "text": "für"
        },
        {
          "bbox": [
            470.736814,
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            531.470574,
            120.68512
          ],
          "text": "nichtausgeschüt-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-005-line-014",
      "source_page": 5,
      "text": "tete Gewinne unterwerfen, selbst wenn die gezahlten Dividenden",
      "words": [
        {
          "bbox": [
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            317.986894,
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          ],
          "text": "tete"
        },
        {
          "bbox": [
            319.937054,
            122.95616,
            351.035854,
            130.25216
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "unterwerfen,"
        },
        {
          "bbox": [
            399.083934,
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          ],
          "text": "selbst"
        },
        {
          "bbox": [
            422.121534,
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            441.226734,
            130.25216
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            443.177214,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            455.842654,
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          ],
          "text": "gezahlten"
        },
        {
          "bbox": [
            491.760174,
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          ],
          "text": "Dividenden"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-016",
      "source_page": 5,
      "text": "oder die nichtausgeschütteten Gewinne ganz oder teilweise aus",
      "words": [
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "nichtausgeschütteten"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            448.280574,
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          ],
          "text": "ganz"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            485.936574,
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          ],
          "text": "teilweise"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-018",
      "source_page": 5,
      "text": "im anderen Staat erzielten Gewinnen oder Einkünften bestehen.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "erzielten"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinnen"
        },
        {
          "bbox": [
            437.881134,
            142.08992,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            456.394574,
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          ],
          "text": "Einkünften"
        },
        {
          "bbox": [
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          ],
          "text": "bestehen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-021",
      "source_page": 5,
      "text": "Artikel 11",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "11"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-023",
      "source_page": 5,
      "text": "Zinsen",
      "words": [
        {
          "bbox": [
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            184.79272
          ],
          "text": "Zinsen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-026",
      "source_page": 5,
      "text": "(1) Zinsen, die aus einem Vertragsstaat stammen und an eine",
      "words": [
        {
          "bbox": [
            313.201614,
            191.39232,
            321.791214,
            198.68832
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.236814,
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            352.312334,
            198.68832
          ],
          "text": "Zinsen,"
        },
        {
          "bbox": [
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            365.190494,
            198.68832
          ],
          "text": "die"
        },
        {
          "bbox": [
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            198.68832
          ],
          "text": "aus"
        },
        {
          "bbox": [
            382.063374,
            191.39232,
            403.699774,
            198.68832
          ],
          "text": "einem"
        },
        {
          "bbox": [
            405.764014,
            191.39232,
            452.813054,
            198.68832
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            454.878494,
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          ],
          "text": "stammen"
        },
        {
          "bbox": [
            490.145614,
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            198.68832
          ],
          "text": "und"
        },
        {
          "bbox": [
            505.848254,
            191.39232,
            514.591134,
            198.68832
          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-028",
      "source_page": 5,
      "text": "im anderen Vertragsstaat ansässige Person gezahlt werden, kön-",
      "words": [
        {
          "bbox": [
            304.697854,
            200.95928,
            313.242494,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            345.842734,
            200.95928,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            431.387134,
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            208.25528
          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            485.232494,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            515.431614,
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          ],
          "text": "kön-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-029",
      "source_page": 5,
      "text": "nen nur in dem anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
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            317.888414,
            217.82216
          ],
          "text": "nen"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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            217.82216
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-031",
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      "text": "(2) Einkünfte aus Rechten oder Forderungen mit Gewinnbe-",
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        {
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          ],
          "text": "(2)"
        },
        {
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          ],
          "text": "Einkünfte"
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        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            378.096974,
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          ],
          "text": "Rechten"
        },
        {
          "bbox": [
            410.682414,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            429.777054,
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          ],
          "text": "Forderungen"
        },
        {
          "bbox": [
            478.063214,
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinnbe-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-005-line-032",
      "source_page": 5,
      "text": "teiligung einschließlich der Einkünfte eines stillen Gesellschafters",
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        {
          "bbox": [
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            334.487934,
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          ],
          "text": "teiligung"
        },
        {
          "bbox": [
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          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            399.287534,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            434.152894,
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            452.799614,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            454.758494,
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          ],
          "text": "stillen"
        },
        {
          "bbox": [
            477.056494,
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          ],
          "text": "Gesellschafters"
        }
      ]
    },
    {
      "bbox": [
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        531.471374,
        250.72368
      ],
      "id": "pdf-005-line-034",
      "source_page": 5,
      "text": "aus seiner Beteiligung als stiller Gesellschafter oder aus partiari-",
      "words": [
        {
          "bbox": [
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            243.42768,
            317.436734,
            250.72368
          ],
          "text": "aus"
        },
        {
          "bbox": [
            319.435134,
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            340.901534,
            250.72368
          ],
          "text": "seiner"
        },
        {
          "bbox": [
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          ],
          "text": "Beteiligung"
        },
        {
          "bbox": [
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            394.837134,
            250.72368
          ],
          "text": "als"
        },
        {
          "bbox": [
            396.835534,
            243.42768,
            415.628254,
            250.72368
          ],
          "text": "stiller"
        },
        {
          "bbox": [
            417.624734,
            243.42768,
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          ],
          "text": "Gesellschafter"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            488.874414,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "partiari-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-036",
      "source_page": 5,
      "text": "schen Darlehen und Gewinnobligationen können jedoch auch in",
      "words": [
        {
          "bbox": [
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            252.99464,
            326.183854,
            260.29064
          ],
          "text": "schen"
        },
        {
          "bbox": [
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            360.134574,
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          ],
          "text": "Darlehen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinnobligationen"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        }
      ]
    },
    {
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      "id": "pdf-005-line-038",
      "source_page": 5,
      "text": "dem Vertragsstaat, aus dem sie stammen, nach dem Recht die-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            388.984734,
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            269.85752
          ],
          "text": "dem"
        },
        {
          "bbox": [
            406.982094,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "stammen,"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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            492.235614,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            517.544894,
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          ],
          "text": "die-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-005-line-040",
      "source_page": 5,
      "text": "ses Staates besteuert werden.",
      "words": [
        {
          "bbox": [
            304.697694,
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            316.992574,
            279.4244
          ],
          "text": "ses"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            384.361774,
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            279.4244
          ],
          "text": "werden."
        }
      ]
    },
    {
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      ],
      "id": "pdf-005-line-042",
      "source_page": 5,
      "text": "(3) Der in diesem Artikel verwendete Ausdruck „Zinsen“ be-",
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        {
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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            347.899294,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "verwendete"
        },
        {
          "bbox": [
            448.979054,
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          "text": "„Zinsen“"
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      "text": "deutet – vorbehaltlich des Artikels 7 Absatz 4 – Einkünfte aus",
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          "text": "deutet"
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          "text": "–"
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          "text": "vorbehaltlich"
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          "text": "des"
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        {
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          "text": "Artikels"
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          "text": "7"
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          "text": "Absatz"
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          "text": "4"
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          "text": "–"
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        {
          "bbox": [
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          "text": "Einkünfte"
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        {
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          "text": "aus"
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      ]
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      "id": "pdf-005-line-046",
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      "text": "Forderungen jeder Art, auch wenn die Forderungen durch Pfand-",
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          "text": "Forderungen"
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          "text": "jeder"
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          "text": "Art,"
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          "text": "auch"
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          "text": "wenn"
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          "text": "die"
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          "text": "Forderungen"
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          "text": "durch"
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          "text": "Pfand-"
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      "text": "rechte an Grundstücken gesichert oder mit einer Beteiligung am",
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          "text": "rechte"
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          "text": "an"
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          "text": "Grundstücken"
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          "text": "gesichert"
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          "text": "oder"
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          "text": "mit"
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          "text": "einer"
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          "text": "Beteiligung"
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          "text": "am"
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      "id": "pdf-005-line-050",
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      "text": "Gewinn des Schuldners ausgestattet sind, und insbesondere",
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          "text": "des"
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          "text": "Schuldners"
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          "text": "ausgestattet"
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          "text": "sind,"
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          "text": "und"
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      "id": "pdf-005-line-052",
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      "text": "Einkünfte aus stillen Beteiligungen sowie Einkünfte aus öffent -",
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          "text": "Beteiligungen"
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          "text": "sowie"
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          "text": "Einkünfte"
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          "text": "öffent"
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          "text": "-"
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      ]
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    {
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      "id": "pdf-005-line-053",
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      "text": "lichen Anleihen und aus Obligationen einschließlich der damit",
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        {
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          "text": "lichen"
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          "text": "Anleihen"
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          "text": "und"
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        {
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          "text": "aus"
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          "bbox": [
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          "text": "Obligationen"
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          "text": "einschließlich"
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        {
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "damit"
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      ]
    },
    {
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      "id": "pdf-005-line-055",
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      "text": "verbundenen Aufgelder und der Gewinne aus Losanleihen. Der",
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        {
          "bbox": [
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          "text": "verbundenen"
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          "text": "der"
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          "text": "Gewinne"
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          "text": "Losanleihen."
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          "text": "Der"
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      "id": "pdf-005-line-057",
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      "text": "Ausdruck „Zinsen“ umfasst jedoch keine Einkünfte im Sinne des",
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          "text": "Ausdruck"
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          "text": "umfasst"
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          "text": "jedoch"
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          "text": "keine"
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          "text": "Einkünfte"
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          ],
          "text": "im"
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          "text": "Sinne"
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      "text": "Artikels 10. Zuschläge für verspätete Zahlung gelten nicht als Zin-",
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          "text": "Artikels"
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          "text": "10."
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          "text": "Zuschläge"
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          "text": "für"
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          "text": "verspätete"
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          "text": "gelten"
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          "text": "nicht"
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          "text": "als"
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          "text": "Zin-"
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      "text": "sen im Sinne dieses Artikels.",
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          "text": "sen"
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          "text": "im"
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          "text": "Sinne"
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          "text": "dieses"
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      "text": "(4) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-",
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          "text": "Absatz"
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          "text": "1"
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          "text": "ist"
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          "text": "nicht"
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          "text": "anzuwenden,"
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          "text": "wenn"
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          "text": "der"
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          ],
          "text": "in"
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          "bbox": [
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          "text": "einem"
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          "text": "Ver-"
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      "id": "pdf-005-line-066",
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      "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-",
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          ],
          "text": "ansässige"
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          "text": "Nutzungsberechtigte"
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          ],
          "text": "im"
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          "text": "anderen"
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          "text": "Vertrags-"
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      ]
    },
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      "id": "pdf-005-line-067",
      "source_page": 5,
      "text": "staat, aus dem die Zinsen stammen, eine Geschäftstätigkeit",
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        {
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          "text": "staat,"
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          "text": "aus"
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          "text": "dem"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
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          "text": "Zinsen"
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          "text": "stammen,"
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          "text": "eine"
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        {
          "bbox": [
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          "text": "Geschäftstätigkeit"
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      ]
    },
    {
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      "text": "durch eine dort gelegene Betriebsstätte ausübt und die Forde-",
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          "text": "durch"
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          "text": "eine"
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          "text": "dort"
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          "bbox": [
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          "text": "gelegene"
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          "text": "ausübt"
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          "text": "und"
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          "text": "die"
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      "text": "rung, für die die Zinsen gezahlt werden, tatsächlich zu dieser Be-",
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          "text": "für"
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          "text": "die"
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          "text": "die"
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          "text": "tatsächlich"
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          "text": "dieser"
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      "text": "triebsstätte gehört. In diesem Fall ist Artikel 7 anzuwenden.",
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          "text": "gehört."
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          "text": "In"
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          "text": "diesem"
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          "text": "Fall"
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          "text": "ist"
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          "text": "anzuwenden."
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      "text": "(5) Zinsen gelten dann als aus einem Vertragsstaat stammend,",
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          "text": "(5)"
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          ],
          "text": "Zinsen"
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          ],
          "text": "gelten"
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          ],
          "text": "dann"
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        {
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          "text": "als"
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          "text": "aus"
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          "text": "einem"
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          "text": "Vertragsstaat"
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      "text": "wenn der Schuldner eine in diesem Staat ansässige Person ist.",
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          "text": "wenn"
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          "text": "Schuldner"
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          "text": "eine"
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          "text": "in"
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          "text": "diesem"
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          "text": "Staat"
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          "text": "ansässige"
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      "text": "Hat aber der Schuldner der Zinsen, ohne Rücksicht darauf, ob",
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        {
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          "text": "Hat"
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          "text": "aber"
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          "text": "der"
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          "text": "Schuldner"
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          "text": "Zinsen,"
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          "text": "ohne"
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          "text": "Rücksicht"
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          "text": "darauf,"
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          "text": "ob"
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      "text": "er in einem Vertragsstaat ansässig ist oder nicht, in einem Ver-",
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          "text": "er"
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          "text": "in"
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          "text": "einem"
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          "text": "einem"
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      "text": "tragsstaat eine Betriebsstätte und ist die Schuld, für die die Zin-",
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          "text": "tragsstaat"
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          "text": "die"
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          "text": "die"
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      "text": "sen gezahlt werden, für Zwecke der Betriebsstätte eingegangen",
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          "text": "der"
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      "text": "worden und trägt die Betriebsstätte die Zinsen, so gelten die Zin-",
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          "text": "worden"
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          "text": "und"
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          "text": "trägt"
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          "text": "die"
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          "text": "Betriebsstätte"
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          ],
          "text": "die"
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          "text": "so"
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          "text": "gelten"
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          "text": "die"
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          "text": "Zin-"
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      "text": "sen als aus dem Staat stammend, in dem die Betriebsstätte liegt.",
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          "text": "als"
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          "text": "aus"
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          "text": "dem"
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          "text": "Staat"
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          "text": "stammend,"
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        {
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          "text": "in"
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          "bbox": [
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          "text": "dem"
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        {
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          "text": "die"
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        {
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          "text": "Betriebsstätte"
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      "text": "(6) Bestehen zwischen dem Schuldner und dem Nutzungsbe-",
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          "text": "(6)"
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          "text": "Bestehen"
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          "text": "zwischen"
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          "text": "dem"
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          "text": "Schuldner"
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          "text": "und"
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          "text": "dem"
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      "text": "rechtigten oder zwischen jedem von ihnen und einem Dritten be-",
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        {
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          "text": "zwischen"
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          "text": "jedem"
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          "text": "von"
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          "text": "ihnen"
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          "text": "einem"
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          "text": "Dritten"
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      "text": "sondere Beziehungen und übersteigen deshalb die Zinsen, ge-",
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          "text": "übersteigen"
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          "text": "die"
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      "text": "messen an der zugrundeliegenden Forderung, den Betrag, den",
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          "text": "an"
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          "text": "der"
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          "text": "zugrundeliegenden"
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          "text": "Betrag,"
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      "text": "vereinbart hätten, so wird dieser Artikel nur auf den letzteren Be-",
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          "text": "wird"
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          "text": "dieser"
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          "text": "auf"
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      "text": "trag angewendet. In diesem Fall kann der übersteigende Betrag",
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          "text": "trag"
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          "text": "In"
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          "text": "diesem"
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          "text": "Fall"
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          "text": "kann"
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          "text": "übersteigende"
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          "text": "Betrag"
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      "text": "nach dem Recht eines jeden Vertragsstaates und unter Berück-",
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          "text": "nach"
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          "text": "Recht"
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          "text": "eines"
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          "text": "jeden"
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          "text": "Vertragsstaates"
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          "text": "und"
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          "text": "unter"
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          "text": "Berück-"
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      "text": "sichtigung der anderen Bestimmungen dieses Abkommens be-",
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          "text": "Bestimmungen"
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      "text": "steuert werden.",
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      "text": "Artikel 12",
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          "text": "Artikel"
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          "text": "12"
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      "id": "pdf-005-line-115",
      "source_page": 5,
      "text": "Lizenzgebühren",
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          "text": "Lizenzgebühren"
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      ]
    },
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      "text": "(1) Lizenzgebühren, die aus einem Vertragsstaat stammen und",
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          "text": "(1)"
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          "text": "Lizenzgebühren,"
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          ],
          "text": "die"
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          ],
          "text": "aus"
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          ],
          "text": "einem"
        },
        {
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          ],
          "text": "Vertragsstaat"
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        {
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          "text": "stammen"
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        {
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          "text": "und"
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      ]
    },
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      "id": "pdf-005-line-119",
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      "text": "deren Nutzungsberechtigter eine im anderen Vertragsstaat an-",
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          "text": "deren"
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        {
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          ],
          "text": "Nutzungsberechtigter"
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          "text": "eine"
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          "text": "im"
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          "bbox": [
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          ],
          "text": "anderen"
        },
        {
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          ],
          "text": "Vertragsstaat"
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        {
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          ],
          "text": "an-"
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      ]
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      "text": "sässige Person ist, können nur im anderen Staat besteuert wer-",
      "words": [
        {
          "bbox": [
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          "text": "sässige"
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        {
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            134.86162
          ],
          "text": "dort"
        },
        {
          "bbox": [
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          ],
          "text": "gelegene"
        },
        {
          "bbox": [
            182.54584,
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          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "ausübt"
        },
        {
          "bbox": [
            263.17576,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "die"
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      ]
    },
    {
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      "id": "pdf-006-line-016",
      "source_page": 6,
      "text": "Rechte oder Vermögenswerte, für die die Lizenzgebühren gezahlt",
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        {
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          "text": "Rechte"
        },
        {
          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "Vermögenswerte,"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Lizenzgebühren"
        },
        {
          "bbox": [
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          "text": "gezahlt"
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      ]
    },
    {
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      "id": "pdf-006-line-018",
      "source_page": 6,
      "text": "werden, tatsächlich zu dieser Betriebsstätte gehören. In diesem",
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          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "tatsächlich"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          "text": "gehören."
        },
        {
          "bbox": [
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          ],
          "text": "In"
        },
        {
          "bbox": [
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          "text": "diesem"
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      ]
    },
    {
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      "id": "pdf-006-line-020",
      "source_page": 6,
      "text": "Fall ist Artikel 7 anzuwenden.",
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        {
          "bbox": [
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          "text": "Fall"
        },
        {
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          "text": "ist"
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          "text": "Artikel"
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          "text": "7"
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        {
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          "text": "anzuwenden."
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      ]
    },
    {
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      "text": "(4) Bestehen zwischen dem Schuldner und dem Nutzungsbe-",
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        {
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          "text": "(4)"
        },
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          "text": "Bestehen"
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        {
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          ],
          "text": "zwischen"
        },
        {
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Schuldner"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          "text": "Nutzungsbe-"
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      ]
    },
    {
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      "id": "pdf-006-line-024",
      "source_page": 6,
      "text": "rechtigten oder zwischen jedem von ihnen und einem Dritten be-",
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        {
          "bbox": [
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          "text": "rechtigten"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "zwischen"
        },
        {
          "bbox": [
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          "text": "jedem"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "ihnen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Dritten"
        },
        {
          "bbox": [
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          "text": "be-"
        }
      ]
    },
    {
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      "text": "sondere Beziehungen und übersteigen deshalb die Lizenzgebüh-",
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        {
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          "text": "sondere"
        },
        {
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          ],
          "text": "Beziehungen"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "übersteigen"
        },
        {
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          "text": "deshalb"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "Lizenzgebüh-"
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      ]
    },
    {
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      "text": "ren, gemessen an der zugrundeliegenden Leistung, den Betrag,",
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        {
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          "text": "ren,"
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          ],
          "text": "gemessen"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "zugrundeliegenden"
        },
        {
          "bbox": [
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          ],
          "text": "Leistung,"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          "text": "Betrag,"
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      ]
    },
    {
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      "id": "pdf-006-line-029",
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      "text": "den Schuldner und Nutzungsberechtigter ohne diese Beziehun-",
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        {
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          "text": "den"
        },
        {
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          ],
          "text": "Schuldner"
        },
        {
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          ],
          "text": "und"
        },
        {
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          "text": "Nutzungsberechtigter"
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          "text": "ohne"
        },
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          ],
          "text": "diese"
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          "text": "Beziehun-"
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      ]
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      "text": "gen vereinbart hätten, so wird dieser Artikel nur auf den letzte-",
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        {
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          ],
          "text": "gen"
        },
        {
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          "text": "vereinbart"
        },
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          "text": "hätten,"
        },
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          ],
          "text": "so"
        },
        {
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          "text": "dieser"
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          "text": "Artikel"
        },
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          "text": "nur"
        },
        {
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          ],
          "text": "auf"
        },
        {
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          ],
          "text": "den"
        },
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          "text": "letzte-"
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      ]
    },
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      "text": "ren Betrag angewendet. In diesem Fall kann der übersteigende",
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        {
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          "text": "ren"
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        {
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          ],
          "text": "Betrag"
        },
        {
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          ],
          "text": "angewendet."
        },
        {
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          ],
          "text": "In"
        },
        {
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          ],
          "text": "kann"
        },
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "übersteigende"
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      ]
    },
    {
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      "id": "pdf-006-line-035",
      "source_page": 6,
      "text": "Betrag nach dem Recht eines jeden Vertragsstaates und unter",
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          "text": "Betrag"
        },
        {
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          ],
          "text": "nach"
        },
        {
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          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          "text": "jeden"
        },
        {
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          ],
          "text": "Vertragsstaates"
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        {
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          "text": "und"
        },
        {
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          "text": "unter"
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      ]
    },
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      "id": "pdf-006-line-037",
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      "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-",
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          "text": "Berücksichtigung"
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "anderen"
        },
        {
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          "text": "Bestimmungen"
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          "text": "dieses"
        },
        {
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          "text": "Abkom-"
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      ]
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    {
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      "text": "mens besteuert werden.",
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        {
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          ],
          "text": "mens"
        },
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          ],
          "text": "besteuert"
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          "text": "werden."
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      ]
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    {
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      "id": "pdf-006-line-042",
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      "text": "Artikel 13",
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          ],
          "text": "Artikel"
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          "text": "13"
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      ]
    },
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        300.07826
      ],
      "id": "pdf-006-line-044",
      "source_page": 6,
      "text": "Gewinne aus der Veräußerung von Vermögen",
      "words": [
        {
          "bbox": [
            91.25152,
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            124.56424,
            300.07826
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            126.78672,
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            140.41672,
            300.07826
          ],
          "text": "aus"
        },
        {
          "bbox": [
            142.63832,
            292.91026,
            155.2288,
            300.07826
          ],
          "text": "der"
        },
        {
          "bbox": [
            157.4508,
            292.91026,
            206.0556,
            300.07826
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            208.27704,
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            222.066,
            300.07826
          ],
          "text": "von"
        },
        {
          "bbox": [
            224.28696,
            292.91026,
            263.07376,
            300.07826
          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
        72.27984,
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        290.54904,
        314.38706
      ],
      "id": "pdf-006-line-047",
      "source_page": 6,
      "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-",
      "words": [
        {
          "bbox": [
            72.27984,
            307.09106,
            80.94008,
            314.38706
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            85.45632,
            307.09106,
            119.3204,
            314.38706
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            122.0216,
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            132.90584,
            314.38706
          ],
          "text": "die"
        },
        {
          "bbox": [
            135.60736,
            307.09106,
            150.52704,
            314.38706
          ],
          "text": "eine"
        },
        {
          "bbox": [
            153.22856,
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            159.48728,
            314.38706
          ],
          "text": "in"
        },
        {
          "bbox": [
            162.18912,
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            183.96712,
            314.38706
          ],
          "text": "einem"
        },
        {
          "bbox": [
            186.66792,
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            234.14168,
            314.38706
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            236.84376,
            307.09106,
            272.82712,
            314.38706
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            275.52864,
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            290.54904,
            314.38706
          ],
          "text": "Per-"
        }
      ]
    },
    {
      "bbox": [
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        323.95394
      ],
      "id": "pdf-006-line-049",
      "source_page": 6,
      "text": "son aus der Veräußerung unbeweglichen Vermögens im Sinne",
      "words": [
        {
          "bbox": [
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            76.93104,
            323.95394
          ],
          "text": "son"
        },
        {
          "bbox": [
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            92.51208,
            323.95394
          ],
          "text": "aus"
        },
        {
          "bbox": [
            95.2368,
            316.65794,
            107.05288,
            323.95394
          ],
          "text": "der"
        },
        {
          "bbox": [
            109.77568,
            316.65794,
            155.29584,
            323.95394
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            158.02032,
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            323.95394
          ],
          "text": "unbeweglichen"
        },
        {
          "bbox": [
            215.35072,
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            256.0644,
            323.95394
          ],
          "text": "Vermögens"
        },
        {
          "bbox": [
            258.78912,
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            267.446,
            323.95394
          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-051",
      "source_page": 6,
      "text": "des Artikels 6 bezieht, das im anderen Vertragsstaat liegt, können",
      "words": [
        {
          "bbox": [
            63.77632,
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            76.65784,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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            104.40312,
            333.52098
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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            110.77376,
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          ],
          "text": "6"
        },
        {
          "bbox": [
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          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
            142.16184,
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            155.04336,
            333.52098
          ],
          "text": "das"
        },
        {
          "bbox": [
            156.96592,
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            165.48752,
            333.52098
          ],
          "text": "im"
        },
        {
          "bbox": [
            167.4084,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            197.90344,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            245.94152,
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            333.52098
          ],
          "text": "liegt,"
        },
        {
          "bbox": [
            264.65496,
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            333.52098
          ],
          "text": "können"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-052",
      "source_page": 6,
      "text": "im anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            63.77672,
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            72.37608,
            343.08794
          ],
          "text": "im"
        },
        {
          "bbox": [
            74.59712,
            335.79194,
            103.63688,
            343.08794
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            105.85888,
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            124.6464,
            343.08794
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            126.86864,
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            160.58592,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            162.80816,
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            343.08794
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-054",
      "source_page": 6,
      "text": "(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-",
      "words": [
        {
          "bbox": [
            72.28056,
            349.97266,
            80.9408,
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
            85.45704,
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            119.32112,
            357.26866
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            122.02232,
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            132.90656,
            357.26866
          ],
          "text": "die"
        },
        {
          "bbox": [
            135.60808,
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            150.52776,
            357.26866
          ],
          "text": "eine"
        },
        {
          "bbox": [
            153.22928,
            349.97266,
            159.488,
            357.26866
          ],
          "text": "in"
        },
        {
          "bbox": [
            162.18984,
            349.97266,
            183.96784,
            357.26866
          ],
          "text": "einem"
        },
        {
          "bbox": [
            186.66864,
            349.97266,
            234.1424,
            357.26866
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            236.84448,
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            272.82784,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            275.52936,
            349.97266,
            290.54976,
            357.26866
          ],
          "text": "Per-"
        }
      ]
    },
    {
      "bbox": [
        63.77696,
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      ],
      "id": "pdf-006-line-055",
      "source_page": 6,
      "text": "son aus der Veräußerung von Anteilen oder vergleichbaren Rech-",
      "words": [
        {
          "bbox": [
            63.77696,
            359.53962,
            76.68296,
            366.83562
          ],
          "text": "son"
        },
        {
          "bbox": [
            78.61576,
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            91.22424,
            366.83562
          ],
          "text": "aus"
        },
        {
          "bbox": [
            93.15776,
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            104.72512,
            366.83562
          ],
          "text": "der"
        },
        {
          "bbox": [
            106.6568,
            359.53962,
            150.93384,
            366.83562
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            152.86712,
            359.53962,
            165.77312,
            366.83562
          ],
          "text": "von"
        },
        {
          "bbox": [
            167.70592,
            359.53962,
            195.87912,
            366.83562
          ],
          "text": "Anteilen"
        },
        {
          "bbox": [
            197.81192,
            359.53962,
            213.90416,
            366.83562
          ],
          "text": "oder"
        },
        {
          "bbox": [
            215.83584,
            359.53962,
            267.25632,
            366.83562
          ],
          "text": "vergleichbaren"
        },
        {
          "bbox": [
            269.18912,
            359.53962,
            290.5496,
            366.83562
          ],
          "text": "Rech-"
        }
      ]
    },
    {
      "bbox": [
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        290.54928,
        376.4025
      ],
      "id": "pdf-006-line-057",
      "source_page": 6,
      "text": "ten an einer Gesellschaft bezieht, deren Aktivvermögen zu mehr",
      "words": [
        {
          "bbox": [
            63.77648,
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            74.94128,
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          ],
          "text": "ten"
        },
        {
          "bbox": [
            77.07456,
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            85.81744,
            376.4025
          ],
          "text": "an"
        },
        {
          "bbox": [
            87.95072,
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            105.42712,
            376.4025
          ],
          "text": "einer"
        },
        {
          "bbox": [
            107.5592,
            369.1065,
            151.69424,
            376.4025
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            153.82776,
            369.1065,
            181.91696,
            376.4025
          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
            184.04968,
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            204.34728,
            376.4025
          ],
          "text": "deren"
        },
        {
          "bbox": [
            206.48056,
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            259.7664,
            376.4025
          ],
          "text": "Aktivvermögen"
        },
        {
          "bbox": [
            261.89968,
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            270.18752,
            376.4025
          ],
          "text": "zu"
        },
        {
          "bbox": [
            272.3208,
            369.1065,
            290.54928,
            376.4025
          ],
          "text": "mehr"
        }
      ]
    },
    {
      "bbox": [
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        385.96946
      ],
      "id": "pdf-006-line-059",
      "source_page": 6,
      "text": "als 50 Prozent unmittelbar oder mittelbar aus unbeweglichem",
      "words": [
        {
          "bbox": [
            63.77608,
            378.67346,
            74.02432,
            385.96946
          ],
          "text": "als"
        },
        {
          "bbox": [
            76.89728,
            378.67346,
            85.88152,
            385.96946
          ],
          "text": "50"
        },
        {
          "bbox": [
            88.75376,
            378.67346,
            116.23336,
            385.96946
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            119.10584,
            378.67346,
            160.20032,
            385.96946
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            163.07144,
            378.67346,
            179.63128,
            385.96946
          ],
          "text": "oder"
        },
        {
          "bbox": [
            182.5024,
            378.67346,
            214.52448,
            385.96946
          ],
          "text": "mittelbar"
        },
        {
          "bbox": [
            217.3956,
            378.67346,
            230.31568,
            385.96946
          ],
          "text": "aus"
        },
        {
          "bbox": [
            233.18872,
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            290.54896,
            385.96946
          ],
          "text": "unbeweglichem"
        }
      ]
    },
    {
      "bbox": [
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        290.54696,
        395.53634
      ],
      "id": "pdf-006-line-061",
      "source_page": 6,
      "text": "Vermögen besteht, das im anderen Vertragsstaat liegt, können",
      "words": [
        {
          "bbox": [
            63.77664,
            388.24034,
            100.26264,
            395.53634
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            102.96216,
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            132.13808,
            395.53634
          ],
          "text": "besteht,"
        },
        {
          "bbox": [
            134.83696,
            388.24034,
            147.94016,
            395.53634
          ],
          "text": "das"
        },
        {
          "bbox": [
            150.6404,
            388.24034,
            159.2728,
            395.53634
          ],
          "text": "im"
        },
        {
          "bbox": [
            161.97128,
            388.24034,
            191.20936,
            395.53634
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            193.90888,
            388.24034,
            241.35488,
            395.53634
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            244.05464,
            388.24034,
            261.40088,
            395.53634
          ],
          "text": "liegt,"
        },
        {
          "bbox": [
            264.09976,
            388.24034,
            290.54696,
            395.53634
          ],
          "text": "können"
        }
      ]
    },
    {
      "bbox": [
        63.77664,
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        191.39144,
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      ],
      "id": "pdf-006-line-063",
      "source_page": 6,
      "text": "im anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            63.77664,
            397.8073,
            72.376,
            405.1033
          ],
          "text": "im"
        },
        {
          "bbox": [
            74.59704,
            397.8073,
            103.6368,
            405.1033
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            105.8588,
            397.8073,
            124.64632,
            405.1033
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            126.86856,
            397.8073,
            160.58584,
            405.1033
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            162.80808,
            397.8073,
            191.39144,
            405.1033
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-065",
      "source_page": 6,
      "text": "(3) Gewinne aus der Veräußerung beweglichen Vermögens,",
      "words": [
        {
          "bbox": [
            72.28048,
            411.98802,
            81.02088,
            419.28402
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            85.61728,
            411.98802,
            117.46344,
            419.28402
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            120.20496,
            411.98802,
            133.098,
            419.28402
          ],
          "text": "aus"
        },
        {
          "bbox": [
            135.84056,
            411.98802,
            147.69248,
            419.28402
          ],
          "text": "der"
        },
        {
          "bbox": [
            150.4332,
            411.98802,
            196.13288,
            419.28402
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            198.87528,
            411.98802,
            244.6516,
            419.28402
          ],
          "text": "beweglichen"
        },
        {
          "bbox": [
            247.39352,
            411.98802,
            290.55016,
            419.28402
          ],
          "text": "Vermögens,"
        }
      ]
    },
    {
      "bbox": [
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        428.85098
      ],
      "id": "pdf-006-line-067",
      "source_page": 6,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unterneh-",
      "words": [
        {
          "bbox": [
            63.77712,
            421.55498,
            76.78624,
            428.85098
          ],
          "text": "das"
        },
        {
          "bbox": [
            78.77264,
            421.55498,
            144.03592,
            428.85098
          ],
          "text": "Betriebsvermögen"
        },
        {
          "bbox": [
            146.0216,
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            163.442,
            428.85098
          ],
          "text": "einer"
        },
        {
          "bbox": [
            165.42648,
            421.55498,
            215.06368,
            428.85098
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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            227.52584,
            428.85098
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            229.51096,
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            240.29648,
            428.85098
          ],
          "text": "die"
        },
        {
          "bbox": [
            242.28176,
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            252.772,
            428.85098
          ],
          "text": "ein"
        },
        {
          "bbox": [
            254.75768,
            421.55498,
            290.54984,
            428.85098
          ],
          "text": "Unterneh-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-068",
      "source_page": 6,
      "text": "men eines Vertragsstaates im anderen Vertragsstaat hat, ein-",
      "words": [
        {
          "bbox": [
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            79.51968,
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          ],
          "text": "men"
        },
        {
          "bbox": [
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            101.7368,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            104.78624,
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            161.27808,
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          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            164.3276,
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            173.01592,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            176.0636,
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            205.63712,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            208.68576,
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            256.80288,
            438.41794
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            259.85184,
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            273.6044,
            438.41794
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            276.65248,
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            290.54848,
            438.41794
          ],
          "text": "ein-"
        }
      ]
    },
    {
      "bbox": [
        63.7768,
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      ],
      "id": "pdf-006-line-070",
      "source_page": 6,
      "text": "schließlich derartiger Gewinne, die bei der Veräußerung einer sol-",
      "words": [
        {
          "bbox": [
            63.7768,
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          ],
          "text": "schließlich"
        },
        {
          "bbox": [
            102.38264,
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            136.13888,
            447.98482
          ],
          "text": "derartiger"
        },
        {
          "bbox": [
            138.07168,
            440.68882,
            171.22832,
            447.98482
          ],
          "text": "Gewinne,"
        },
        {
          "bbox": [
            173.16168,
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            447.98482
          ],
          "text": "die"
        },
        {
          "bbox": [
            185.77744,
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            196.45912,
            447.98482
          ],
          "text": "bei"
        },
        {
          "bbox": [
            198.3932,
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            209.96288,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            211.89568,
            440.68882,
            256.18432,
            447.98482
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            258.1188,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            277.26528,
            440.68882,
            290.54752,
            447.98482
          ],
          "text": "sol-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-072",
      "source_page": 6,
      "text": "chen Betriebsstätte (allein oder mit dem übrigen Unternehmen)",
      "words": [
        {
          "bbox": [
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          ],
          "text": "chen"
        },
        {
          "bbox": [
            83.88664,
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            457.5517
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            136.33056,
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            156.76496,
            457.5517
          ],
          "text": "(allein"
        },
        {
          "bbox": [
            159.39,
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            175.68288,
            457.5517
          ],
          "text": "oder"
        },
        {
          "bbox": [
            178.30672,
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            457.5517
          ],
          "text": "mit"
        },
        {
          "bbox": [
            192.04976,
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            457.5517
          ],
          "text": "dem"
        },
        {
          "bbox": [
            210.53496,
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            457.5517
          ],
          "text": "übrigen"
        },
        {
          "bbox": [
            240.12168,
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          ],
          "text": "Unternehmen)"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-073",
      "source_page": 6,
      "text": "erzielt werden, können im anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            63.77624,
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            84.93856,
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          ],
          "text": "erzielt"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            117.9656,
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            144.24752,
            467.11858
          ],
          "text": "können"
        },
        {
          "bbox": [
            146.46952,
            459.82258,
            155.06896,
            467.11858
          ],
          "text": "im"
        },
        {
          "bbox": [
            157.29,
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            467.11858
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            188.55176,
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            467.11858
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            209.56152,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            245.50104,
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-076",
      "source_page": 6,
      "text": "(4) Gewinne aus der Veräußerung von Seeschiffen oder Luft-",
      "words": [
        {
          "bbox": [
            72.27984,
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            80.86944,
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          ],
          "text": "(4)"
        },
        {
          "bbox": [
            85.31504,
            474.00338,
            116.70864,
            481.29938
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            119.05928,
            474.00338,
            131.80144,
            481.29938
          ],
          "text": "aus"
        },
        {
          "bbox": [
            134.15328,
            474.00338,
            145.8544,
            481.29938
          ],
          "text": "der"
        },
        {
          "bbox": [
            148.20432,
            474.00338,
            193.14968,
            481.29938
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            195.50128,
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            208.54104,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            210.89216,
            474.00338,
            252.6604,
            481.29938
          ],
          "text": "Seeschiffen"
        },
        {
          "bbox": [
            255.01152,
            474.00338,
            271.30432,
            481.29938
          ],
          "text": "oder"
        },
        {
          "bbox": [
            273.65424,
            474.00338,
            290.54744,
            481.29938
          ],
          "text": "Luft-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-078",
      "source_page": 6,
      "text": "fahrzeugen, die im internationalen Verkehr betrieben werden, von",
      "words": [
        {
          "bbox": [
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            104.95008,
            490.86634
          ],
          "text": "fahrzeugen,"
        },
        {
          "bbox": [
            106.88984,
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            117.58496,
            490.86634
          ],
          "text": "die"
        },
        {
          "bbox": [
            119.52504,
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            128.06528,
            490.86634
          ],
          "text": "im"
        },
        {
          "bbox": [
            130.00472,
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            181.66648,
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          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            183.60688,
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          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
            212.21992,
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          ],
          "text": "betrieben"
        },
        {
          "bbox": [
            247.46056,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            277.62816,
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          ],
          "text": "von"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-080",
      "source_page": 6,
      "text": "Schiffen, die der Binnenschifffahrt dienen, und von beweglichem",
      "words": [
        {
          "bbox": [
            63.7752,
            493.13722,
            94.89856,
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          ],
          "text": "Schiffen,"
        },
        {
          "bbox": [
            96.86272,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            109.5712,
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            121.20264,
            500.43322
          ],
          "text": "der"
        },
        {
          "bbox": [
            123.16632,
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          ],
          "text": "Binnenschifffahrt"
        },
        {
          "bbox": [
            185.04784,
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          ],
          "text": "dienen,"
        },
        {
          "bbox": [
            213.0292,
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            226.59816,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            228.56192,
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            241.53216,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            243.49704,
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          ],
          "text": "beweglichem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-082",
      "source_page": 6,
      "text": "Vermögen, das dem Betrieb dieser Schiffe oder Luftfahrzeuge",
      "words": [
        {
          "bbox": [
            63.7748,
            502.70418,
            102.76888,
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          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            105.49928,
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            118.66536,
            510.00018
          ],
          "text": "das"
        },
        {
          "bbox": [
            121.39704,
            502.70418,
            137.3872,
            510.00018
          ],
          "text": "dem"
        },
        {
          "bbox": [
            140.1172,
            502.70418,
            166.2736,
            510.00018
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            169.00352,
            502.70418,
            191.09752,
            510.00018
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            193.82728,
            502.70418,
            218.94584,
            510.00018
          ],
          "text": "Schiffe"
        },
        {
          "bbox": [
            221.67648,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            240.89272,
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          ],
          "text": "Luftfahrzeuge"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-084",
      "source_page": 6,
      "text": "dient, können nur in dem Vertragsstaat besteuert werden, in dem",
      "words": [
        {
          "bbox": [
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            83.53464,
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          ],
          "text": "dient,"
        },
        {
          "bbox": [
            85.48496,
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          ],
          "text": "können"
        },
        {
          "bbox": [
            113.47416,
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            124.93512,
            519.56706
          ],
          "text": "nur"
        },
        {
          "bbox": [
            126.88496,
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            133.05968,
            519.56706
          ],
          "text": "in"
        },
        {
          "bbox": [
            135.01056,
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            150.77432,
            519.56706
          ],
          "text": "dem"
        },
        {
          "bbox": [
            152.72424,
            512.27106,
            199.18896,
            519.56706
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            201.14016,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            236.41888,
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            519.56706
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            266.66032,
            512.27106,
            272.83504,
            519.56706
          ],
          "text": "in"
        },
        {
          "bbox": [
            274.78592,
            512.27106,
            290.5496,
            519.56706
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-086",
      "source_page": 6,
      "text": "sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-",
      "words": [
        {
          "bbox": [
            63.77536,
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            78.42952,
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          ],
          "text": "sich"
        },
        {
          "bbox": [
            81.1412,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            95.64336,
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            107.03312,
            529.13402
          ],
          "text": "Ort"
        },
        {
          "bbox": [
            109.74512,
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            121.53672,
            529.13402
          ],
          "text": "der"
        },
        {
          "bbox": [
            124.24728,
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            172.1972,
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          ],
          "text": "tatsächlichen"
        },
        {
          "bbox": [
            174.90888,
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          ],
          "text": "Geschäftsleitung"
        },
        {
          "bbox": [
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            251.56824,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            254.28072,
            521.83802,
            290.5456,
            529.13402
          ],
          "text": "Unterneh-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-088",
      "source_page": 6,
      "text": "mens befindet.",
      "words": [
        {
          "bbox": [
            63.77488,
            531.4049,
            83.33936,
            538.7009
          ],
          "text": "mens"
        },
        {
          "bbox": [
            85.56208,
            531.4049,
            116.96968,
            538.7009
          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
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        552.8817
      ],
      "id": "pdf-006-line-090",
      "source_page": 6,
      "text": "(5) Gewinne aus der Veräußerung des in den Absätzen 1, 2, 3",
      "words": [
        {
          "bbox": [
            72.2788,
            545.5857,
            80.8684,
            552.8817
          ],
          "text": "(5)"
        },
        {
          "bbox": [
            85.314,
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            116.7076,
            552.8817
          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
            118.78088,
            545.5857,
            131.52304,
            552.8817
          ],
          "text": "aus"
        },
        {
          "bbox": [
            133.59744,
            545.5857,
            145.29856,
            552.8817
          ],
          "text": "der"
        },
        {
          "bbox": [
            147.37104,
            545.5857,
            192.3164,
            552.8817
          ],
          "text": "Veräußerung"
        },
        {
          "bbox": [
            194.39056,
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            207.42768,
            552.8817
          ],
          "text": "des"
        },
        {
          "bbox": [
            209.50208,
            545.5857,
            215.72552,
            552.8817
          ],
          "text": "in"
        },
        {
          "bbox": [
            217.7992,
            545.5857,
            231.28432,
            552.8817
          ],
          "text": "den"
        },
        {
          "bbox": [
            233.358,
            545.5857,
            266.5364,
            552.8817
          ],
          "text": "Absätzen"
        },
        {
          "bbox": [
            268.61008,
            545.5857,
            275.28136,
            552.8817
          ],
          "text": "1,"
        },
        {
          "bbox": [
            277.35448,
            545.5857,
            284.02576,
            552.8817
          ],
          "text": "2,"
        },
        {
          "bbox": [
            286.09888,
            545.5857,
            290.54688,
            552.8817
          ],
          "text": "3"
        }
      ]
    },
    {
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      ],
      "id": "pdf-006-line-092",
      "source_page": 6,
      "text": "und 4 nicht genannten Vermögens können nur in dem Vertrags-",
      "words": [
        {
          "bbox": [
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            77.41312,
            562.44858
          ],
          "text": "und"
        },
        {
          "bbox": [
            79.72368,
            555.15258,
            84.17168,
            562.44858
          ],
          "text": "4"
        },
        {
          "bbox": [
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            103.96808,
            562.44858
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            106.27992,
            555.15258,
            143.96808,
            562.44858
          ],
          "text": "genannten"
        },
        {
          "bbox": [
            146.27968,
            555.15258,
            186.53344,
            562.44858
          ],
          "text": "Vermögens"
        },
        {
          "bbox": [
            188.84576,
            555.15258,
            215.12768,
            562.44858
          ],
          "text": "können"
        },
        {
          "bbox": [
            217.43928,
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            228.99784,
            562.44858
          ],
          "text": "nur"
        },
        {
          "bbox": [
            231.30824,
            555.15258,
            237.53168,
            562.44858
          ],
          "text": "in"
        },
        {
          "bbox": [
            239.84328,
            555.15258,
            255.7044,
            562.44858
          ],
          "text": "dem"
        },
        {
          "bbox": [
            258.01504,
            555.15258,
            290.54616,
            562.44858
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
        63.77424,
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      ],
      "id": "pdf-006-line-094",
      "source_page": 6,
      "text": "staat besteuert werden, in dem der Veräußerer ansässig ist.",
      "words": [
        {
          "bbox": [
            63.77424,
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            81.40352,
            572.01562
          ],
          "text": "staat"
        },
        {
          "bbox": [
            83.62576,
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            117.34304,
            572.01562
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            119.56528,
            564.71962,
            148.14864,
            572.01562
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            150.37008,
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            156.59352,
            572.01562
          ],
          "text": "in"
        },
        {
          "bbox": [
            158.81552,
            564.71962,
            174.67664,
            572.01562
          ],
          "text": "dem"
        },
        {
          "bbox": [
            176.89768,
            564.71962,
            188.5988,
            572.01562
          ],
          "text": "der"
        },
        {
          "bbox": [
            190.8196,
            564.71962,
            229.0928,
            572.01562
          ],
          "text": "Veräußerer"
        },
        {
          "bbox": [
            231.3136,
            564.71962,
            262.718,
            572.01562
          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            264.94048,
            564.71962,
            275.45936,
            572.01562
          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
        72.27808,
        578.90026,
        290.5456,
        586.19626
      ],
      "id": "pdf-006-line-097",
      "source_page": 6,
      "text": "(6) Bei einer natürlichen Person, die in einem Vertragsstaat",
      "words": [
        {
          "bbox": [
            72.27808,
            578.90026,
            81.0456,
            586.19626
          ],
          "text": "(6)"
        },
        {
          "bbox": [
            85.66912,
            578.90026,
            97.39656,
            586.19626
          ],
          "text": "Bei"
        },
        {
          "bbox": [
            100.25528,
            578.90026,
            118.08768,
            586.19626
          ],
          "text": "einer"
        },
        {
          "bbox": [
            120.9452,
            578.90026,
            161.24176,
            586.19626
          ],
          "text": "natürlichen"
        },
        {
          "bbox": [
            164.10032,
            578.90026,
            191.70008,
            586.19626
          ],
          "text": "Person,"
        },
        {
          "bbox": [
            194.55808,
            578.90026,
            205.54952,
            586.19626
          ],
          "text": "die"
        },
        {
          "bbox": [
            208.40784,
            578.90026,
            214.72016,
            586.19626
          ],
          "text": "in"
        },
        {
          "bbox": [
            217.57872,
            578.90026,
            239.57104,
            586.19626
          ],
          "text": "einem"
        },
        {
          "bbox": [
            242.42864,
            578.90026,
            290.5456,
            586.19626
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        63.7744,
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        290.5488,
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      ],
      "id": "pdf-006-line-098",
      "source_page": 6,
      "text": "während mindestens fünf Jahren ansässig war und die im ande-",
      "words": [
        {
          "bbox": [
            63.7744,
            588.46746,
            94.5832,
            595.76346
          ],
          "text": "während"
        },
        {
          "bbox": [
            96.6456,
            588.46746,
            137.892,
            595.76346
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            139.956,
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            153.5856,
            595.76346
          ],
          "text": "fünf"
        },
        {
          "bbox": [
            155.6488,
            588.46746,
            179.8024,
            595.76346
          ],
          "text": "Jahren"
        },
        {
          "bbox": [
            181.8656,
            588.46746,
            213.2704,
            595.76346
          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            215.3344,
            588.46746,
            228.356,
            595.76346
          ],
          "text": "war"
        },
        {
          "bbox": [
            230.4184,
            588.46746,
            244.0568,
            595.76346
          ],
          "text": "und"
        },
        {
          "bbox": [
            246.1192,
            588.46746,
            256.9328,
            595.76346
          ],
          "text": "die"
        },
        {
          "bbox": [
            258.996,
            588.46746,
            267.5952,
            595.76346
          ],
          "text": "im"
        },
        {
          "bbox": [
            269.6576,
            588.46746,
            290.5488,
            595.76346
          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
        63.7768,
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        290.5496,
        605.33066
      ],
      "id": "pdf-006-line-100",
      "source_page": 6,
      "text": "ren Vertragsstaat ansässig geworden ist, berührt Absatz 5 nicht",
      "words": [
        {
          "bbox": [
            63.7768,
            598.03466,
            75.0376,
            605.33066
          ],
          "text": "ren"
        },
        {
          "bbox": [
            77.3704,
            598.03466,
            124.4208,
            605.33066
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            126.7536,
            598.03466,
            158.1584,
            605.33066
          ],
          "text": "ansässig"
        },
        {
          "bbox": [
            160.492,
            598.03466,
            196.0368,
            605.33066
          ],
          "text": "geworden"
        },
        {
          "bbox": [
            198.3696,
            598.03466,
            208.888,
            605.33066
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            211.22,
            598.03466,
            237.036,
            605.33066
          ],
          "text": "berührt"
        },
        {
          "bbox": [
            239.3688,
            598.03466,
            263.9488,
            605.33066
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            266.2832,
            598.03466,
            270.7312,
            605.33066
          ],
          "text": "5"
        },
        {
          "bbox": [
            273.0648,
            598.03466,
            290.5496,
            605.33066
          ],
          "text": "nicht"
        }
      ]
    },
    {
      "bbox": [
        63.7776,
        607.60186,
        290.5496,
        614.89786
      ],
      "id": "pdf-006-line-102",
      "source_page": 6,
      "text": "das Recht des erstgenannten Staates, bei Anteilen oder ver-",
      "words": [
        {
          "bbox": [
            63.7776,
            607.60186,
            76.9928,
            614.89786
          ],
          "text": "das"
        },
        {
          "bbox": [
            80.2104,
            607.60186,
            101.6016,
            614.89786
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            104.8192,
            607.60186,
            118.0344,
            614.89786
          ],
          "text": "des"
        },
        {
          "bbox": [
            121.252,
            607.60186,
            173.4848,
            614.89786
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            176.7016,
            607.60186,
            206.5336,
            614.89786
          ],
          "text": "Staates,"
        },
        {
          "bbox": [
            209.7496,
            607.60186,
            220.7408,
            614.89786
          ],
          "text": "bei"
        },
        {
          "bbox": [
            223.9576,
            607.60186,
            253.2216,
            614.89786
          ],
          "text": "Anteilen"
        },
        {
          "bbox": [
            256.4384,
            607.60186,
            272.9984,
            614.89786
          ],
          "text": "oder"
        },
        {
          "bbox": [
            276.2144,
            607.60186,
            290.5496,
            614.89786
          ],
          "text": "ver-"
        }
      ]
    },
    {
      "bbox": [
        63.7776,
        617.16906,
        290.5512,
        624.46506
      ],
      "id": "pdf-006-line-104",
      "source_page": 6,
      "text": "gleichbaren Rechten an Gesellschaften nach seinen innerstaat -",
      "words": [
        {
          "bbox": [
            63.7776,
            617.16906,
            105.256,
            624.46506
          ],
          "text": "gleichbaren"
        },
        {
          "bbox": [
            107.752,
            617.16906,
            137.4328,
            624.46506
          ],
          "text": "Rechten"
        },
        {
          "bbox": [
            139.9288,
            617.16906,
            148.672,
            624.46506
          ],
          "text": "an"
        },
        {
          "bbox": [
            151.168,
            617.16906,
            203.9488,
            624.46506
          ],
          "text": "Gesellschaften"
        },
        {
          "bbox": [
            206.4448,
            617.16906,
            223.9304,
            624.46506
          ],
          "text": "nach"
        },
        {
          "bbox": [
            226.4264,
            617.16906,
            249.6872,
            624.46506
          ],
          "text": "seinen"
        },
        {
          "bbox": [
            252.1832,
            617.16906,
            287.44,
            624.46506
          ],
          "text": "innerstaat"
        },
        {
          "bbox": [
            287.4392,
            617.16906,
            290.5512,
            624.46506
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        63.7792,
        626.73626,
        290.5504,
        634.03226
      ],
      "id": "pdf-006-line-106",
      "source_page": 6,
      "text": "lichen Rechtsvorschriften bei der Person einen Vermögens -",
      "words": [
        {
          "bbox": [
            63.7792,
            626.73626,
            85.2592,
            634.03226
          ],
          "text": "lichen"
        },
        {
          "bbox": [
            89.3984,
            626.73626,
            157.9112,
            634.03226
          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            162.0512,
            626.73626,
            173.0424,
            634.03226
          ],
          "text": "bei"
        },
        {
          "bbox": [
            177.1824,
            626.73626,
            189.0616,
            634.03226
          ],
          "text": "der"
        },
        {
          "bbox": [
            193.2008,
            626.73626,
            218.488,
            634.03226
          ],
          "text": "Person"
        },
        {
          "bbox": [
            222.628,
            626.73626,
            242.244,
            634.03226
          ],
          "text": "einen"
        },
        {
          "bbox": [
            246.384,
            626.73626,
            287.3496,
            634.03226
          ],
          "text": "Vermögens"
        },
        {
          "bbox": [
            287.4384,
            626.73626,
            290.5504,
            634.03226
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        63.7784,
        636.30346,
        290.5472,
        643.59946
      ],
      "id": "pdf-006-line-107",
      "source_page": 6,
      "text": "zuwachs bis zu ihrem Ansässigkeitswechsel zu besteuern.",
      "words": [
        {
          "bbox": [
            63.7784,
            636.30346,
            95.6984,
            643.59946
          ],
          "text": "zuwachs"
        },
        {
          "bbox": [
            100.4816,
            636.30346,
            111.1768,
            643.59946
          ],
          "text": "bis"
        },
        {
          "bbox": [
            115.96,
            636.30346,
            124.3368,
            643.59946
          ],
          "text": "zu"
        },
        {
          "bbox": [
            129.1192,
            636.30346,
            149.3336,
            643.59946
          ],
          "text": "ihrem"
        },
        {
          "bbox": [
            154.1152,
            636.30346,
            233.9752,
            643.59946
          ],
          "text": "Ansässigkeitswechsel"
        },
        {
          "bbox": [
            238.7576,
            636.30346,
            247.1344,
            643.59946
          ],
          "text": "zu"
        },
        {
          "bbox": [
            251.9168,
            636.30346,
            290.5472,
            643.59946
          ],
          "text": "besteuern."
        }
      ]
    },
    {
      "bbox": [
        63.7752,
        645.87066,
        290.5504,
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      ],
      "id": "pdf-006-line-109",
      "source_page": 6,
      "text": "Besteuert der erstgenannte Vertragsstaat bei Ansässigkeits-",
      "words": [
        {
          "bbox": [
            63.7752,
            645.87066,
            98.9408,
            653.16666
          ],
          "text": "Besteuert"
        },
        {
          "bbox": [
            102.8728,
            645.87066,
            114.752,
            653.16666
          ],
          "text": "der"
        },
        {
          "bbox": [
            118.6824,
            645.87066,
            166.3792,
            653.16666
          ],
          "text": "erstgenannte"
        },
        {
          "bbox": [
            170.3104,
            645.87066,
            218.428,
            653.16666
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            222.36,
            645.87066,
            233.3512,
            653.16666
          ],
          "text": "bei"
        },
        {
          "bbox": [
            237.2824,
            645.87066,
            290.5504,
            653.16666
          ],
          "text": "Ansässigkeits-"
        }
      ]
    },
    {
      "bbox": [
        63.7784,
        655.43786,
        290.5472,
        662.73386
      ],
      "id": "pdf-006-line-111",
      "source_page": 6,
      "text": "wechsel einer in diesem Staat bislang ansässigen natürlichen",
      "words": [
        {
          "bbox": [
            63.7784,
            655.43786,
            93.4824,
            662.73386
          ],
          "text": "wechsel"
        },
        {
          "bbox": [
            96.3392,
            655.43786,
            114.1712,
            662.73386
          ],
          "text": "einer"
        },
        {
          "bbox": [
            117.0272,
            655.43786,
            123.3392,
            662.73386
          ],
          "text": "in"
        },
        {
          "bbox": [
            126.196,
            655.43786,
            152.572,
            662.73386
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            155.428,
            655.43786,
            174.572,
            662.73386
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            177.4296,
            655.43786,
            203.5896,
            662.73386
          ],
          "text": "bislang"
        },
        {
          "bbox": [
            206.4472,
            655.43786,
            247.3944,
            662.73386
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            250.2512,
            655.43786,
            290.5472,
            662.73386
          ],
          "text": "natürlichen"
        }
      ]
    },
    {
      "bbox": [
        63.7752,
        665.00506,
        290.544,
        672.30106
      ],
      "id": "pdf-006-line-112",
      "source_page": 6,
      "text": "Person den Vermögenszuwachs, so wird bei späterer Veräuße-",
      "words": [
        {
          "bbox": [
            63.7752,
            665.00506,
            88.644,
            672.30106
          ],
          "text": "Person"
        },
        {
          "bbox": [
            91.316,
            665.00506,
            104.8112,
            672.30106
          ],
          "text": "den"
        },
        {
          "bbox": [
            107.4832,
            665.00506,
            181.4336,
            672.30106
          ],
          "text": "Vermögenszuwachs,"
        },
        {
          "bbox": [
            184.1048,
            665.00506,
            192.7024,
            672.30106
          ],
          "text": "so"
        },
        {
          "bbox": [
            195.3744,
            665.00506,
            210.4904,
            672.30106
          ],
          "text": "wird"
        },
        {
          "bbox": [
            213.1616,
            665.00506,
            223.9856,
            672.30106
          ],
          "text": "bei"
        },
        {
          "bbox": [
            226.6576,
            665.00506,
            255.9256,
            672.30106
          ],
          "text": "späterer"
        },
        {
          "bbox": [
            258.596,
            665.00506,
            290.544,
            672.30106
          ],
          "text": "Veräuße-"
        }
      ]
    },
    {
      "bbox": [
        63.7736,
        674.57226,
        290.5504,
        681.86826
      ],
      "id": "pdf-006-line-114",
      "source_page": 6,
      "text": "rung der Anteile, wenn der daraus erzielte Gewinn in dem ande-",
      "words": [
        {
          "bbox": [
            63.7736,
            674.57226,
            79.9224,
            681.86826
          ],
          "text": "rung"
        },
        {
          "bbox": [
            82.1104,
            674.57226,
            93.812,
            681.86826
          ],
          "text": "der"
        },
        {
          "bbox": [
            95.9984,
            674.57226,
            122.416,
            681.86826
          ],
          "text": "Anteile,"
        },
        {
          "bbox": [
            124.6024,
            674.57226,
            143.8552,
            681.86826
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            146.0424,
            674.57226,
            157.744,
            681.86826
          ],
          "text": "der"
        },
        {
          "bbox": [
            159.9304,
            674.57226,
            184.1792,
            681.86826
          ],
          "text": "daraus"
        },
        {
          "bbox": [
            186.3672,
            674.57226,
            211.728,
            681.86826
          ],
          "text": "erzielte"
        },
        {
          "bbox": [
            213.9152,
            674.57226,
            241.0136,
            681.86826
          ],
          "text": "Gewinn"
        },
        {
          "bbox": [
            243.2008,
            674.57226,
            249.424,
            681.86826
          ],
          "text": "in"
        },
        {
          "bbox": [
            251.6112,
            674.57226,
            267.4728,
            681.86826
          ],
          "text": "dem"
        },
        {
          "bbox": [
            269.6592,
            674.57226,
            290.5504,
            681.86826
          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
        63.7784,
        684.13946,
        290.5568,
        691.43546
      ],
      "id": "pdf-006-line-116",
      "source_page": 6,
      "text": "ren Staat nach Absatz 5 besteuert wird, dieser Staat bei der Er-",
      "words": [
        {
          "bbox": [
            63.7784,
            684.13946,
            75.0392,
            691.43546
          ],
          "text": "ren"
        },
        {
          "bbox": [
            77.352,
            684.13946,
            96.14,
            691.43546
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            98.4528,
            684.13946,
            115.9384,
            691.43546
          ],
          "text": "nach"
        },
        {
          "bbox": [
            118.2512,
            684.13946,
            142.832,
            691.43546
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            145.1456,
            684.13946,
            149.5936,
            691.43546
          ],
          "text": "5"
        },
        {
          "bbox": [
            151.9064,
            684.13946,
            185.6248,
            691.43546
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            187.9376,
            684.13946,
            205.2592,
            691.43546
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            207.5712,
            684.13946,
            229.3432,
            691.43546
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            231.6552,
            684.13946,
            250.4432,
            691.43546
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            252.756,
            684.13946,
            263.5696,
            691.43546
          ],
          "text": "bei"
        },
        {
          "bbox": [
            265.8824,
            684.13946,
            277.584,
            691.43546
          ],
          "text": "der"
        },
        {
          "bbox": [
            279.896,
            684.13946,
            290.5568,
            691.43546
          ],
          "text": "Er-"
        }
      ]
    },
    {
      "bbox": [
        63.7848,
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        290.5592,
        701.00266
      ],
      "id": "pdf-006-line-118",
      "source_page": 6,
      "text": "mittlung des Veräußerungsgewinns als Anschaffungskosten den",
      "words": [
        {
          "bbox": [
            63.7848,
            693.70666,
            92.6824,
            701.00266
          ],
          "text": "mittlung"
        },
        {
          "bbox": [
            94.6864,
            693.70666,
            107.724,
            701.00266
          ],
          "text": "des"
        },
        {
          "bbox": [
            109.728,
            693.70666,
            188.2936,
            701.00266
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          "text": "Veräußerungsgewinns"
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          "text": "als"
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          "text": "Anschaffungskosten"
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          "text": "den"
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      "text": "Betrag zu Grunde legen, den der erstgenannte Staat im Zeitpunkt",
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      "text": "des Wegzugs als Erlös angenommen hat.",
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          "text": "des"
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          "text": "Wegzugs"
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          "text": "als"
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      "text": "Artikel 14",
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          "text": "Artikel"
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      "text": "Einkünfte aus unselbständiger Arbeit",
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          "text": "Einkünfte"
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          "text": "aus"
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          "text": "unselbständiger"
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      "text": "(1) Vorbehaltlich der Artikel 15, 17, 18, 19 und 20 können Ge-",
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          "text": "(1)"
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          "text": "Vorbehaltlich"
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          "text": "der"
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          "text": "Artikel"
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          "text": "15,"
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          "text": "17,"
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          "text": "18,"
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          "text": "19"
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          "text": "und"
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          "text": "20"
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          "text": "können"
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          "text": "Ge-"
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      "text": "hälter, Löhne und ähnliche Vergütungen, die eine in einem Ver-",
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        {
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          "text": "hälter,"
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          ],
          "text": "Löhne"
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          "text": "und"
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          "text": "ähnliche"
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          "text": "Vergütungen,"
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          "text": "die"
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          "text": "eine"
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          "text": "in"
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          "text": "einem"
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          "text": "Ver-"
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    },
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      "text": "tragsstaat ansässige Person aus unselbständiger Arbeit bezieht,",
      "words": [
        {
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          "text": "tragsstaat"
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          ],
          "text": "ansässige"
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          "text": "Person"
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          "text": "bezieht,"
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      "text": "nur in diesem Staat besteuert werden, es sei denn, die Arbeit",
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          "text": "diesem"
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          ],
          "text": "werden,"
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          "text": "es"
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          "text": "sei"
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          "bbox": [
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          "text": "denn,"
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          "text": "die"
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          "text": "Arbeit"
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      "text": "wird im anderen Vertragsstaat ausgeübt. Wird die Arbeit dort",
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          "text": "im"
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          "text": "Vertragsstaat"
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          "text": "Wird"
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          "text": "die"
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          "text": "Arbeit"
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      "text": "ausgeübt, so können die dafür bezogenen Vergütungen im an-",
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          "text": "ausgeübt,"
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        {
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          "text": "so"
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          "bbox": [
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          "text": "können"
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          "text": "die"
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          "text": "dafür"
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          "text": "bezogenen"
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          "text": "Vergütungen"
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        {
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          ],
          "text": "im"
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        {
          "bbox": [
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          "text": "an-"
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    {
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      "text": "deren Staat besteuert werden.",
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        {
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          ],
          "text": "deren"
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          "text": "Staat"
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          "text": "besteuert"
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          "text": "werden."
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      "text": "(2) Ungeachtet des Absatzes 1 können Vergütungen, die eine",
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          "text": "(2)"
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          "text": "Ungeachtet"
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          ],
          "text": "des"
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        {
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          "text": "Absatzes"
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          ],
          "text": "1"
        },
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          ],
          "text": "können"
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          ],
          "text": "Vergütungen,"
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          ],
          "text": "die"
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        {
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          "text": "eine"
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      "text": "in einem Vertragsstaat ansässige Person für eine im anderen Ver-",
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          "text": "in"
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          "text": "einem"
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          "text": "Vertragsstaat"
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          "text": "ansässige"
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        {
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          ],
          "text": "Person"
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          "text": "für"
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          "text": "eine"
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          "text": "im"
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          ],
          "text": "anderen"
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        {
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          "text": "Ver-"
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      "id": "pdf-006-line-017",
      "source_page": 6,
      "text": "tragsstaat ausgeübte unselbständige Arbeit bezieht, nur im erst-",
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          "text": "tragsstaat"
        },
        {
          "bbox": [
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          "text": "ausgeübte"
        },
        {
          "bbox": [
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          "text": "unselbständige"
        },
        {
          "bbox": [
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          ],
          "text": "Arbeit"
        },
        {
          "bbox": [
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          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "erst-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-019",
      "source_page": 6,
      "text": "genannten Staat besteuert werden, wenn",
      "words": [
        {
          "bbox": [
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          ],
          "text": "genannten"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        }
      ]
    },
    {
      "bbox": [
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      "source_page": 6,
      "text": "a) der Empfänger sich im anderen Staat insgesamt nicht länger",
      "words": [
        {
          "bbox": [
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Empfänger"
        },
        {
          "bbox": [
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "insgesamt"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "länger"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-023",
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      "text": "als 183 Tage innerhalb eines Zeitraums von zwölf Monaten,",
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        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "183"
        },
        {
          "bbox": [
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          ],
          "text": "Tage"
        },
        {
          "bbox": [
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          ],
          "text": "innerhalb"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Zeitraums"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "zwölf"
        },
        {
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          ],
          "text": "Monaten,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-006-line-025",
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      "text": "der während des betreffenden Steuerjahres beginnt oder en-",
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        {
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "während"
        },
        {
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerjahres"
        },
        {
          "bbox": [
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          ],
          "text": "beginnt"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "en-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-006-line-027",
      "source_page": 6,
      "text": "det, aufhält; und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "det,"
        },
        {
          "bbox": [
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          ],
          "text": "aufhält;"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-030",
      "source_page": 6,
      "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            414.52672,
            212.04074,
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          ],
          "text": "Arbeitgeber"
        },
        {
          "bbox": [
            457.49216,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            475.4932,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            486.75232,
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          ],
          "text": "einen"
        },
        {
          "bbox": [
            507.64944,
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          ],
          "text": "Arbeit-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-032",
      "source_page": 6,
      "text": "geber gezahlt werden, der nicht im anderen Staat ansässig",
      "words": [
        {
          "bbox": [
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          ],
          "text": "geber"
        },
        {
          "bbox": [
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            400.6836,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            415.09904,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            435.33232,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            446.62976,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässig"
        }
      ]
    },
    {
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      "id": "pdf-006-line-034",
      "source_page": 6,
      "text": "ist; und",
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        {
          "bbox": [
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          ],
          "text": "ist;"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
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      ],
      "id": "pdf-006-line-036",
      "source_page": 6,
      "text": "c) die Vergütungen nicht von einer Betriebsstätte getragen wer-",
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        {
          "bbox": [
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            430.72136,
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            482.16288,
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          ],
          "text": "getragen"
        },
        {
          "bbox": [
            515.45168,
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          ],
          "text": "wer-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-038",
      "source_page": 6,
      "text": "den, die der Arbeitgeber im anderen Staat hat.",
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        {
          "bbox": [
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          ],
          "text": "den,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Arbeitgeber"
        },
        {
          "bbox": [
            406.36112,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            417.18152,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "hat."
        }
      ]
    },
    {
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      "id": "pdf-006-line-040",
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      "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Arti-",
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        {
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          ],
          "text": "(3)"
        },
        {
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          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Arti-"
        }
      ]
    },
    {
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      "id": "pdf-006-line-041",
      "source_page": 6,
      "text": "kels können Vergütungen für unselbständige Arbeit, die an Bord",
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        {
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          ],
          "text": "kels"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "unselbständige"
        },
        {
          "bbox": [
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          ],
          "text": "Arbeit,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "Bord"
        }
      ]
    },
    {
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      ],
      "id": "pdf-006-line-043",
      "source_page": 6,
      "text": "eines Seeschiffes oder Luftfahrzeuges, das im internationalen",
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        {
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Seeschiffes"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Luftfahrzeuges,"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
            466.27088,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            477.76616,
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          ],
          "text": "internationalen"
        }
      ]
    },
    {
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      ],
      "id": "pdf-006-line-045",
      "source_page": 6,
      "text": "Verkehr betrieben wird, oder an Bord eines Schiffes, das der Bin-",
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        {
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          ],
          "text": "Verkehr"
        },
        {
          "bbox": [
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          ],
          "text": "betrieben"
        },
        {
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          ],
          "text": "wird,"
        },
        {
          "bbox": [
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      "text": "Artikel 16",
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      "text": "(1) Ungeachtet der Artikel 7 und 14 können Einkünfte, die eine",
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          "text": "14"
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      "text": "in einem Vertragsstaat ansässige Person als Künstler, wie Büh-",
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          "text": "Musiker,"
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        {
          "bbox": [
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          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-079",
      "source_page": 6,
      "text": "als Sportler aus ihrer im anderen Vertragsstaat persönlich aus-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "Sportler"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "ihrer"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "persönlich"
        },
        {
          "bbox": [
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          ],
          "text": "aus-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-081",
      "source_page": 6,
      "text": "geübten Tätigkeit bezieht, im anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            304.72776,
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          ],
          "text": "geübten"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
            412.17984,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-083",
      "source_page": 6,
      "text": "Ungeachtet auch des Artikels 12 können Vergütungen jeder Art,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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          ],
          "text": "12"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
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          ],
          "text": "jeder"
        },
        {
          "bbox": [
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          ],
          "text": "Art,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-085",
      "source_page": 6,
      "text": "die für die Benutzung oder das Recht auf Benutzung des Na-",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Benutzung"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "Benutzung"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            518.13848,
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          ],
          "text": "Na-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-087",
      "source_page": 6,
      "text": "mens, des Bildes oder sonstiger Persönlichkeitsrechte dieser",
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        {
          "bbox": [
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          ],
          "text": "mens,"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Bildes"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "sonstiger"
        },
        {
          "bbox": [
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          ],
          "text": "Persönlichkeitsrechte"
        },
        {
          "bbox": [
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          ],
          "text": "dieser"
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      ]
    },
    {
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      "id": "pdf-006-line-089",
      "source_page": 6,
      "text": "Person gezahlt werden, im anderen Staat auch dann besteuert",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            392.16296,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            403.45744,
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            432.58592,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            435.2672,
            538.94578,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            456.79544,
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          ],
          "text": "auch"
        },
        {
          "bbox": [
            477.00616,
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          ],
          "text": "dann"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-091",
      "source_page": 6,
      "text": "werden, wenn dort keine persönliche Tätigkeit ausgeübt wird.",
      "words": [
        {
          "bbox": [
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            333.84344,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
            359.00504,
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            555.80866
          ],
          "text": "dort"
        },
        {
          "bbox": [
            376.64864,
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            395.93512,
            555.80866
          ],
          "text": "keine"
        },
        {
          "bbox": [
            398.75616,
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            555.80866
          ],
          "text": "persönliche"
        },
        {
          "bbox": [
            443.794,
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            555.80866
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            477.03864,
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          ],
          "text": "ausgeübt"
        },
        {
          "bbox": [
            513.82128,
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          ],
          "text": "wird."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-093",
      "source_page": 6,
      "text": "Entsprechendes gilt für Einkünfte aus der Duldung von Aufzeich-",
      "words": [
        {
          "bbox": [
            304.72664,
            558.07954,
            362.24272,
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          ],
          "text": "Entsprechendes"
        },
        {
          "bbox": [
            364.21136,
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            374.77856,
            565.37554
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            376.74664,
            558.07954,
            386.16144,
            565.37554
          ],
          "text": "für"
        },
        {
          "bbox": [
            388.12816,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            423.0804,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            437.7276,
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            449.36512,
            565.37554
          ],
          "text": "der"
        },
        {
          "bbox": [
            451.33184,
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            565.37554
          ],
          "text": "Duldung"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            498.1356,
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          ],
          "text": "Aufzeich-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-095",
      "source_page": 6,
      "text": "nungen und Übertragungen von künstlerischen und sportlichen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nungen"
        },
        {
          "bbox": [
            333.90624,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            350.04616,
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          ],
          "text": "Übertragungen"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "künstlerischen"
        },
        {
          "bbox": [
            475.76824,
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "sportlichen"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-096",
      "source_page": 6,
      "text": "Darbietungen durch Rundfunk und Fernsehen.",
      "words": [
        {
          "bbox": [
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            352.8756,
            584.50946
          ],
          "text": "Darbietungen"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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            412.29848,
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          ],
          "text": "Rundfunk"
        },
        {
          "bbox": [
            414.5196,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            430.37904,
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          ],
          "text": "Fernsehen."
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      ]
    },
    {
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      ],
      "id": "pdf-006-line-099",
      "source_page": 6,
      "text": "(2) Fließen Einkünfte der in Absatz 1 genannten Art nicht dem",
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        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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            598.25946
          ],
          "text": "Fließen"
        },
        {
          "bbox": [
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            387.12392,
            598.25946
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            389.1228,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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            435.62144,
            598.25946
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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            442.0692,
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          ],
          "text": "1"
        },
        {
          "bbox": [
            444.0684,
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          ],
          "text": "genannten"
        },
        {
          "bbox": [
            483.7524,
            590.96346,
            494.1564,
            598.25946
          ],
          "text": "Art"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            515.6384,
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            598.25946
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-101",
      "source_page": 6,
      "text": "Künstler oder Sportler selbst, sondern einer anderen Person zu,",
      "words": [
        {
          "bbox": [
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            334.11256,
            607.8265
          ],
          "text": "Künstler"
        },
        {
          "bbox": [
            336.36304,
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            352.65584,
            607.8265
          ],
          "text": "oder"
        },
        {
          "bbox": [
            354.90632,
            600.5305,
            383.3788,
            607.8265
          ],
          "text": "Sportler"
        },
        {
          "bbox": [
            385.62928,
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          ],
          "text": "selbst,"
        },
        {
          "bbox": [
            411.43632,
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          ],
          "text": "sondern"
        },
        {
          "bbox": [
            442.87416,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            462.60104,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            493.8924,
            600.5305,
            518.7348,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            520.98656,
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          ],
          "text": "zu,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-103",
      "source_page": 6,
      "text": "so können deren Einkünfte ungeachtet der Artikel 7, 12 und 14 in",
      "words": [
        {
          "bbox": [
            304.72512,
            610.09738,
            313.27712,
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          ],
          "text": "so"
        },
        {
          "bbox": [
            315.23728,
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            341.31904,
            617.39338
          ],
          "text": "können"
        },
        {
          "bbox": [
            343.27864,
            610.09738,
            363.416,
            617.39338
          ],
          "text": "deren"
        },
        {
          "bbox": [
            365.3756,
            610.09738,
            398.29448,
            617.39338
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            400.25376,
            610.09738,
            439.94848,
            617.39338
          ],
          "text": "ungeachtet"
        },
        {
          "bbox": [
            441.9084,
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Artikel"
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        {
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          "text": "7,"
        },
        {
          "bbox": [
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          "text": "12"
        },
        {
          "bbox": [
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          "text": "und"
        },
        {
          "bbox": [
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          "text": "14"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-006-line-105",
      "source_page": 6,
      "text": "dem Vertragsstaat besteuert werden, aus dem sie stammen.",
      "words": [
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
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        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          "text": "stammen."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-006-line-108",
      "source_page": 6,
      "text": "Artikel 17",
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        {
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "17"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-110",
      "source_page": 6,
      "text": "Altersbezüge, Renten und Unterhaltszahlungen",
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        {
          "bbox": [
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            662.33194
          ],
          "text": "Altersbezüge,"
        },
        {
          "bbox": [
            382.9212,
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            410.13968,
            662.33194
          ],
          "text": "Renten"
        },
        {
          "bbox": [
            412.36056,
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            426.73288,
            662.33194
          ],
          "text": "und"
        },
        {
          "bbox": [
            428.95432,
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          ],
          "text": "Unterhaltszahlungen"
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      ]
    },
    {
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      "id": "pdf-006-line-113",
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      "text": "(1) Vorbehaltlich des Artikels 18 Absatz 2 und 3 können Ru-",
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        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Vorbehaltlich"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            390.93888,
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          ],
          "text": "Artikels"
        },
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          "bbox": [
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          ],
          "text": "18"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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            486.78296,
            676.21002
          ],
          "text": "3"
        },
        {
          "bbox": [
            489.45616,
            668.91402,
            515.7716,
            676.21002
          ],
          "text": "können"
        },
        {
          "bbox": [
            518.4448,
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            531.49584,
            676.21002
          ],
          "text": "Ru-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-115",
      "source_page": 6,
      "text": "hegehälter und ähnliche Vergütungen oder Renten, die eine in ei-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "hegehälter"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "ähnliche"
        },
        {
          "bbox": [
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
            437.48216,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            455.60712,
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          ],
          "text": "Renten,"
        },
        {
          "bbox": [
            484.92376,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            522.39816,
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          ],
          "text": "ei-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-117",
      "source_page": 6,
      "text": "nem Vertragsstaat ansässige Person aus dem anderen Vertrags-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nem"
        },
        {
          "bbox": [
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            695.34394
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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            406.78064,
            695.34394
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            408.76928,
            688.04794,
            433.55824,
            695.34394
          ],
          "text": "Person"
        },
        {
          "bbox": [
            435.54712,
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            448.26784,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            450.25752,
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            466.09728,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            468.0852,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            499.0496,
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          ],
          "text": "Vertrags-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-119",
      "source_page": 6,
      "text": "staat erhält, nur im erstgenannten Staat besteuert werden.",
      "words": [
        {
          "bbox": [
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            322.3532,
            704.91082
          ],
          "text": "staat"
        },
        {
          "bbox": [
            324.57544,
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          ],
          "text": "erhält,"
        },
        {
          "bbox": [
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            360.57344,
            704.91082
          ],
          "text": "nur"
        },
        {
          "bbox": [
            362.79424,
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            371.3936,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            373.61464,
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            424.77928,
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            448.01104,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden."
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      ]
    },
    {
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      "id": "pdf-006-line-121",
      "source_page": 6,
      "text": "(2) Ungeachtet des Absatzes 1 können Leistungen, die auf",
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        {
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Ungeachtet"
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          ],
          "text": "des"
        },
        {
          "bbox": [
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            421.21048,
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          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
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            428.57856,
            718.66098
          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "Leistungen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
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      ]
    },
    {
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      ],
      "id": "pdf-006-line-123",
      "source_page": 6,
      "text": "Grund der Sozialversicherungsgesetzgebung eines Vertragsstaa-",
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        {
          "bbox": [
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            326.8348,
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          ],
          "text": "Grund"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Sozialversicherungsgesetzgebung"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            484.63704,
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          ],
          "text": "Vertragsstaa-"
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      ]
    },
    {
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      "id": "pdf-006-line-124",
      "source_page": 6,
      "text": "tes geleistet werden, nur in diesem Staat besteuert werden.",
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        {
          "bbox": [
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          ],
          "text": "tes"
        },
        {
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          ],
          "text": "geleistet"
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        {
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          ],
          "text": "werden,"
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        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            402.88448,
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            428.81576,
            737.7949
          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
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          "text": "werden."
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      ]
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    {
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      "source_page": 6,
      "text": "(3) Wiederkehrende und einmalige Vergütungen, die einer der",
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        {
          "bbox": [
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            321.81088,
            751.54498
          ],
          "text": "(3)"
        },
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          "bbox": [
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            751.54498
          ],
          "text": "Wiederkehrende"
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "einmalige"
        },
        {
          "bbox": [
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          ],
          "text": "Vergütungen,"
        },
        {
          "bbox": [
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            751.54498
          ],
          "text": "die"
        },
        {
          "bbox": [
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            751.54498
          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-128",
      "source_page": 6,
      "text": "Vertragsstaaten oder eine seiner Gebietskörperschaften an eine",
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        {
          "bbox": [
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            360.41824,
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          ],
          "text": "Vertragsstaaten"
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        {
          "bbox": [
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            378.98928,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            381.26632,
            753.81586,
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            761.11186
          ],
          "text": "eine"
        },
        {
          "bbox": [
            398.35768,
            753.81586,
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          ],
          "text": "seiner"
        },
        {
          "bbox": [
            422.11112,
            753.81586,
            503.38296,
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          ],
          "text": "Gebietskörperschaften"
        },
        {
          "bbox": [
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            514.40408,
            761.11186
          ],
          "text": "an"
        },
        {
          "bbox": [
            516.6824,
            753.81586,
            531.49608,
            761.11186
          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-006-line-130",
      "source_page": 6,
      "text": "im anderen Vertragsstaat ansässige Person als Entschädigung",
      "words": [
        {
          "bbox": [
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            313.36136,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            316.06504,
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            345.33408,
            770.67874
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            348.0388,
            763.38274,
            395.54656,
            770.67874
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            398.25144,
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            434.25752,
            770.67874
          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            436.96184,
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            461.99544,
            770.67874
          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
            477.55232,
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          ],
          "text": "Entschädigung"
        }
      ]
    },
    {
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      ],
      "id": "pdf-006-line-131",
      "source_page": 6,
      "text": "für politische Verfolgung oder für Unrecht oder Schäden auf-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
            317.45824,
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            352.47664,
            780.24562
          ],
          "text": "politische"
        },
        {
          "bbox": [
            355.55528,
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            394.69,
            780.24562
          ],
          "text": "Verfolgung"
        },
        {
          "bbox": [
            397.76952,
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          "text": "oder"
        },
        {
          "bbox": [
            417.4072,
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          "text": "für"
        },
        {
          "bbox": [
            430.14128,
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            458.97224,
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          ],
          "text": "Unrecht"
        },
        {
          "bbox": [
            462.05144,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            481.68912,
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          ],
          "text": "Schäden"
        },
        {
          "bbox": [
            517.00752,
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          ],
          "text": "auf-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-003",
      "source_page": 7,
      "text": "grund von Kriegshandlungen (einschließlich Wiedergutma-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "grund"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            109.94886,
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          ],
          "text": "Kriegshandlungen"
        },
        {
          "bbox": [
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            82.4132
          ],
          "text": "(einschließlich"
        },
        {
          "bbox": [
            238.7459,
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            82.4132
          ],
          "text": "Wiedergutma-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-005",
      "source_page": 7,
      "text": "chungsleistungen) oder des Wehr- oder Zivildienstes oder eines",
      "words": [
        {
          "bbox": [
            63.77982,
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            128.6739,
            91.98024
          ],
          "text": "chungsleistungen)"
        },
        {
          "bbox": [
            130.8767,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            149.37214,
            84.68424,
            162.40926,
            91.98024
          ],
          "text": "des"
        },
        {
          "bbox": [
            164.61374,
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            186.1495,
            91.98024
          ],
          "text": "Wehr-"
        },
        {
          "bbox": [
            188.35326,
            84.68424,
            204.64614,
            91.98024
          ],
          "text": "oder"
        },
        {
          "bbox": [
            206.8487,
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            251.03838,
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          ],
          "text": "Zivildienstes"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-007",
      "source_page": 7,
      "text": "Verbrechens, einer Impfung oder ähnlicher Vorkommnisse zahlt,",
      "words": [
        {
          "bbox": [
            63.77926,
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          ],
          "text": "Verbrechens,"
        },
        {
          "bbox": [
            112.64694,
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            130.12334,
            101.54712
          ],
          "text": "einer"
        },
        {
          "bbox": [
            132.22166,
            94.25112,
            161.7103,
            101.54712
          ],
          "text": "Impfung"
        },
        {
          "bbox": [
            163.8103,
            94.25112,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            182.2015,
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            101.54712
          ],
          "text": "ähnlicher"
        },
        {
          "bbox": [
            216.74118,
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          ],
          "text": "Vorkommnisse"
        },
        {
          "bbox": [
            271.4507,
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          ],
          "text": "zahlt,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-009",
      "source_page": 7,
      "text": "können abweichend von Absatz 1 nur im erstgenannten Staat",
      "words": [
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "abweichend"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            205.24774,
            103.818,
            213.92174,
            111.114
          ],
          "text": "im"
        },
        {
          "bbox": [
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            268.72246,
            111.114
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-011",
      "source_page": 7,
      "text": "besteuert werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-013",
      "source_page": 7,
      "text": "(4) Der Ausdruck „Rente“ bedeutet einen bestimmten Betrag,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(4)"
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
            99.89774,
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            133.81806,
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
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          ],
          "text": "„Rente“"
        },
        {
          "bbox": [
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          ],
          "text": "bedeutet"
        },
        {
          "bbox": [
            199.30462,
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            218.5599,
            135.78656
          ],
          "text": "einen"
        },
        {
          "bbox": [
            220.5583,
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            262.6879,
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          ],
          "text": "bestimmten"
        },
        {
          "bbox": [
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          ],
          "text": "Betrag,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-015",
      "source_page": 7,
      "text": "der regelmäßig zu festgesetzten Zeitpunkten lebenslänglich oder",
      "words": [
        {
          "bbox": [
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            75.40918,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "regelmäßig"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            128.63934,
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          ],
          "text": "festgesetzten"
        },
        {
          "bbox": [
            178.06406,
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            219.94358,
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          ],
          "text": "Zeitpunkten"
        },
        {
          "bbox": [
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          ],
          "text": "lebenslänglich"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-017",
      "source_page": 7,
      "text": "während eines bestimmten oder bestimmbaren Zeitabschnitts",
      "words": [
        {
          "bbox": [
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            95.0327,
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          ],
          "text": "während"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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            162.4327,
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          ],
          "text": "bestimmten"
        },
        {
          "bbox": [
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            147.62448,
            181.68902,
            154.92048
          ],
          "text": "oder"
        },
        {
          "bbox": [
            184.42854,
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          ],
          "text": "bestimmbaren"
        },
        {
          "bbox": [
            239.25998,
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          ],
          "text": "Zeitabschnitts"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-019",
      "source_page": 7,
      "text": "aufgrund einer Verpflichtung zahlbar ist, die diese Zahlungen als",
      "words": [
        {
          "bbox": [
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            95.78054,
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          ],
          "text": "aufgrund"
        },
        {
          "bbox": [
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            115.27838,
            164.48736
          ],
          "text": "einer"
        },
        {
          "bbox": [
            117.29966,
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          ],
          "text": "Verpflichtung"
        },
        {
          "bbox": [
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            192.29542,
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          ],
          "text": "zahlbar"
        },
        {
          "bbox": [
            194.3167,
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            204.83566,
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "diese"
        },
        {
          "bbox": [
            240.82398,
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            278.4575,
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          ],
          "text": "Zahlungen"
        },
        {
          "bbox": [
            280.47998,
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          ],
          "text": "als"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-021",
      "source_page": 7,
      "text": "Gegenleistung für eine in Geld oder Geldeswert bewirkte ange-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Gegenleistung"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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            174.05424
          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            155.65814,
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          ],
          "text": "Geld"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Geldeswert"
        },
        {
          "bbox": [
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          ],
          "text": "bewirkte"
        },
        {
          "bbox": [
            269.80942,
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            174.05424
          ],
          "text": "ange-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-023",
      "source_page": 7,
      "text": "messene Leistung vorsieht.",
      "words": [
        {
          "bbox": [
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            95.93382,
            183.62112
          ],
          "text": "messene"
        },
        {
          "bbox": [
            98.15542,
            176.32512,
            128.53446,
            183.62112
          ],
          "text": "Leistung"
        },
        {
          "bbox": [
            130.75694,
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            183.62112
          ],
          "text": "vorsieht."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-026",
      "source_page": 7,
      "text": "(5) Unterhaltszahlungen, einschließlich derjenigen für Kinder,",
      "words": [
        {
          "bbox": [
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            80.87182,
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
            85.31742,
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            160.76582,
            198.7268
          ],
          "text": "Unterhaltszahlungen,"
        },
        {
          "bbox": [
            163.2747,
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            211.12126,
            198.7268
          ],
          "text": "einschließlich"
        },
        {
          "bbox": [
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            250.95758,
            198.7268
          ],
          "text": "derjenigen"
        },
        {
          "bbox": [
            253.46702,
            191.4308,
            262.9455,
            198.7268
          ],
          "text": "für"
        },
        {
          "bbox": [
            265.45374,
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          ],
          "text": "Kinder,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-028",
      "source_page": 7,
      "text": "die eine in einem Vertragsstaat ansässige Person an eine im an-",
      "words": [
        {
          "bbox": [
            63.77774,
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            74.59134,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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            200.99768,
            99.96454,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            102.1331,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            125.9371,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            240.0343,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            250.94574,
            200.99768,
            265.75926,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            267.92742,
            200.99768,
            276.52678,
            208.29368
          ],
          "text": "im"
        },
        {
          "bbox": [
            278.69438,
            200.99768,
            290.54878,
            208.29368
          ],
          "text": "an-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-007-line-030",
      "source_page": 7,
      "text": "deren Vertragsstaat ansässige Person zahlt, sind in dem ande-",
      "words": [
        {
          "bbox": [
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            84.11382,
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          ],
          "text": "deren"
        },
        {
          "bbox": [
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            133.95766,
            217.86056
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "zahlt,"
        },
        {
          "bbox": [
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          ],
          "text": "sind"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            269.61982,
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          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-032",
      "source_page": 7,
      "text": "ren Staat von der Steuer befreit. Soweit die Unterhaltszahlungen",
      "words": [
        {
          "bbox": [
            63.77686,
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          ],
          "text": "ren"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            151.6631,
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          ],
          "text": "befreit."
        },
        {
          "bbox": [
            178.3259,
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            202.70918,
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          ],
          "text": "Soweit"
        },
        {
          "bbox": [
            204.70006,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            217.48598,
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          ],
          "text": "Unterhaltszahlungen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-033",
      "source_page": 7,
      "text": "im erstgenannten Staat bei der Berechnung des steuerpflichti-",
      "words": [
        {
          "bbox": [
            63.77742,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            164.5943,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Berechnung"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            241.14142,
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          ],
          "text": "steuerpflichti-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-035",
      "source_page": 7,
      "text": "gen Einkommens des Zahlungsverpflichteten abzugsfähig sind,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gen"
        },
        {
          "bbox": [
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          ],
          "text": "Einkommens"
        },
        {
          "bbox": [
            128.27174,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            143.81854,
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            224.95022,
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          ],
          "text": "Zahlungsverpflichteten"
        },
        {
          "bbox": [
            227.45918,
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          ],
          "text": "abzugsfähig"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-036",
      "source_page": 7,
      "text": "können sie jedoch nur in dem anderen Staat besteuert werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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            256.12824
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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            152.05966,
            256.12824
          ],
          "text": "in"
        },
        {
          "bbox": [
            154.56006,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-038",
      "source_page": 7,
      "text": "Steuerfreibeträge zur Milderung der sozialen Lasten gelten nicht",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Steuerfreibeträge"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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            176.13518,
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          ],
          "text": "Milderung"
        },
        {
          "bbox": [
            178.25934,
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            189.96046,
            265.69528
          ],
          "text": "der"
        },
        {
          "bbox": [
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            220.95862,
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          ],
          "text": "sozialen"
        },
        {
          "bbox": [
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            246.98926,
            265.69528
          ],
          "text": "Lasten"
        },
        {
          "bbox": [
            249.11294,
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-040",
      "source_page": 7,
      "text": "als Abzug im Sinne dieser Bestimmung.",
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        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "Abzug"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmung."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-043",
      "source_page": 7,
      "text": "Artikel 18",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "18"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-046",
      "source_page": 7,
      "text": "Öffentlicher Dienst",
      "words": [
        {
          "bbox": [
            141.40534,
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          ],
          "text": "Öffentlicher"
        },
        {
          "bbox": [
            188.48534,
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            212.92038,
            313.3448
          ],
          "text": "Dienst"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-048",
      "source_page": 7,
      "text": "(1)",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(1)"
        }
      ]
    },
    {
      "bbox": [
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        343.68416
      ],
      "id": "pdf-007-line-051",
      "source_page": 7,
      "text": "a) Gehälter, Löhne und ähnliche Vergütungen, die von einem",
      "words": [
        {
          "bbox": [
            63.77614,
            336.38816,
            70.14302,
            343.68416
          ],
          "text": "a)"
        },
        {
          "bbox": [
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            109.34478,
            343.68416
          ],
          "text": "Gehälter,"
        },
        {
          "bbox": [
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            336.38816,
            134.64166,
            343.68416
          ],
          "text": "Löhne"
        },
        {
          "bbox": [
            137.49798,
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            151.3143,
            343.68416
          ],
          "text": "und"
        },
        {
          "bbox": [
            154.16982,
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            184.57078,
            343.68416
          ],
          "text": "ähnliche"
        },
        {
          "bbox": [
            187.4271,
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            235.77798,
            343.68416
          ],
          "text": "Vergütungen,"
        },
        {
          "bbox": [
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            249.62542,
            343.68416
          ],
          "text": "die"
        },
        {
          "bbox": [
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            336.38816,
            265.6995,
            343.68416
          ],
          "text": "von"
        },
        {
          "bbox": [
            268.55606,
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            290.54838,
            343.68416
          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-052",
      "source_page": 7,
      "text": "Vertragsstaat, einer seiner Gebietskörperschaften oder einer",
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        {
          "bbox": [
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            125.80462,
            353.25096
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            127.95486,
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            145.43134,
            353.25096
          ],
          "text": "einer"
        },
        {
          "bbox": [
            147.58094,
            345.95496,
            169.05742,
            353.25096
          ],
          "text": "seiner"
        },
        {
          "bbox": [
            171.20702,
            345.95496,
            252.4791,
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          ],
          "text": "Gebietskörperschaften"
        },
        {
          "bbox": [
            254.6299,
            345.95496,
            270.9227,
            353.25096
          ],
          "text": "oder"
        },
        {
          "bbox": [
            273.0723,
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            290.5487,
            353.25096
          ],
          "text": "einer"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-054",
      "source_page": 7,
      "text": "anderen juristischen Person des öffentlichen Rechts dieses",
      "words": [
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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            355.522,
            148.99238,
            362.818
          ],
          "text": "juristischen"
        },
        {
          "bbox": [
            151.6763,
            355.522,
            176.6059,
            362.818
          ],
          "text": "Person"
        },
        {
          "bbox": [
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            192.36182,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "öffentlichen"
        },
        {
          "bbox": [
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          ],
          "text": "Rechts"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-055",
      "source_page": 7,
      "text": "Staates an eine natürliche Person für die diesem Staat, der",
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        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
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          ],
          "text": "an"
        },
        {
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          ],
          "text": "eine"
        },
        {
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          ],
          "text": "natürliche"
        },
        {
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-057",
      "source_page": 7,
      "text": "Gebietskörperschaft oder der anderen juristischen Person",
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        {
          "bbox": [
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            150.7607,
            381.95184
          ],
          "text": "Gebietskörperschaft"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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            185.22702,
            381.95184
          ],
          "text": "der"
        },
        {
          "bbox": [
            188.24006,
            374.65584,
            217.81358,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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            381.95184
          ],
          "text": "juristischen"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        }
      ]
    },
    {
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      ],
      "id": "pdf-007-line-059",
      "source_page": 7,
      "text": "des öffentlichen Rechts geleisteten Dienste gezahlt werden,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "öffentlichen"
        },
        {
          "bbox": [
            136.04038,
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            161.07542,
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          ],
          "text": "Rechts"
        },
        {
          "bbox": [
            163.4995,
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          ],
          "text": "geleisteten"
        },
        {
          "bbox": [
            204.53686,
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            391.51864
          ],
          "text": "Dienste"
        },
        {
          "bbox": [
            233.82622,
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
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            391.51864
          ],
          "text": "werden,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-061",
      "source_page": 7,
      "text": "können nur in diesem Staat besteuert werden.",
      "words": [
        {
          "bbox": [
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            102.81342,
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          ],
          "text": "können"
        },
        {
          "bbox": [
            105.03542,
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            116.59398,
            401.08568
          ],
          "text": "nur"
        },
        {
          "bbox": [
            118.81478,
            393.78968,
            125.03814,
            401.08568
          ],
          "text": "in"
        },
        {
          "bbox": [
            127.26014,
            393.78968,
            153.19158,
            401.08568
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            155.41262,
            393.78968,
            174.20014,
            401.08568
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            176.42238,
            393.78968,
            210.13966,
            401.08568
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            212.3619,
            393.78968,
            240.94526,
            401.08568
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-063",
      "source_page": 7,
      "text": "b) Diese Gehälter, Löhne und ähnlichen Vergütungen können",
      "words": [
        {
          "bbox": [
            63.7755,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.53142,
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          ],
          "text": "Diese"
        },
        {
          "bbox": [
            99.69958,
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          ],
          "text": "Gehälter,"
        },
        {
          "bbox": [
            135.3271,
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          ],
          "text": "Löhne"
        },
        {
          "bbox": [
            160.58302,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            177.21366,
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          ],
          "text": "ähnlichen"
        },
        {
          "bbox": [
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
            263.81998,
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          ],
          "text": "können"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-065",
      "source_page": 7,
      "text": "jedoch nur im anderen Vertragsstaat besteuert werden, wenn",
      "words": [
        {
          "bbox": [
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          ],
          "text": "jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        }
      ]
    },
    {
      "bbox": [
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      ],
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      "source_page": 7,
      "text": "die Dienste in diesem Staat geleistet werden und die natür -",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Dienste"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
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        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "geleistet"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "natür"
        },
        {
          "bbox": [
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          ],
          "text": "-"
        }
      ]
    },
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      ],
      "id": "pdf-007-line-069",
      "source_page": 7,
      "text": "liche Person in diesem Staat ansässig ist und",
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        {
          "bbox": [
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          ],
          "text": "liche"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässig"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "und"
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      ]
    },
    {
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      "text": "aa) ein Staatsangehöriger dieses Staates ist oder",
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        {
          "bbox": [
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          ],
          "text": "aa)"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Staatsangehöriger"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
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      ]
    },
    {
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      ],
      "id": "pdf-007-line-074",
      "source_page": 7,
      "text": "bb) nicht ausschließlich deshalb in diesem Staat ansässig",
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        {
          "bbox": [
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          ],
          "text": "bb)"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "ausschließlich"
        },
        {
          "bbox": [
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          ],
          "text": "deshalb"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
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          "text": "ansässig"
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      ]
    },
    {
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      ],
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      "source_page": 7,
      "text": "geworden ist, um die Dienste zu leisten.",
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        {
          "bbox": [
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          ],
          "text": "geworden"
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        {
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
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          ],
          "text": "um"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Dienste"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
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          "text": "leisten."
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      ]
    },
    {
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      "source_page": 7,
      "text": "(2)",
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        {
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          ],
          "text": "(2)"
        }
      ]
    },
    {
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      ],
      "id": "pdf-007-line-080",
      "source_page": 7,
      "text": "a) Ungeachtet der Bestimmungen des Absatzes 1 können Ru-",
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        {
          "bbox": [
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          ],
          "text": "a)"
        },
        {
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          ],
          "text": "Ungeachtet"
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
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        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "Ru-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-007-line-082",
      "source_page": 7,
      "text": "hegehälter, die von einem Vertragsstaat, einer seiner Gebiets-",
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        {
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          ],
          "text": "hegehälter,"
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          "bbox": [
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "seiner"
        },
        {
          "bbox": [
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          ],
          "text": "Gebiets-"
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      ]
    },
    {
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      ],
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      "source_page": 7,
      "text": "körperschaften oder einer anderen juristischen Person des",
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        {
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          ],
          "text": "körperschaften"
        },
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "einer"
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        {
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          ],
          "text": "anderen"
        },
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          ],
          "text": "juristischen"
        },
        {
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        }
      ]
    },
    {
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      "id": "pdf-007-line-085",
      "source_page": 7,
      "text": "öffentlichen Rechts dieses Staates oder aus einem von die-",
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        {
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          ],
          "text": "öffentlichen"
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        {
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          ],
          "text": "Rechts"
        },
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Staates"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "die-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-007-line-087",
      "source_page": 7,
      "text": "sen errichteten Sondervermögen an eine natürliche Person",
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        {
          "bbox": [
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          ],
          "text": "sen"
        },
        {
          "bbox": [
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          ],
          "text": "errichteten"
        },
        {
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          ],
          "text": "Sondervermögen"
        },
        {
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          ],
          "text": "an"
        },
        {
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          ],
          "text": "eine"
        },
        {
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          ],
          "text": "natürliche"
        },
        {
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          ],
          "text": "Person"
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      ]
    },
    {
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      ],
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      "source_page": 7,
      "text": "für die diesem Staat, der Gebietskörperschaft oder der an-",
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        {
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          ],
          "text": "für"
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          ],
          "text": "die"
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        {
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "Gebietskörperschaft"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "an-"
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      ]
    },
    {
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      ],
      "id": "pdf-007-line-091",
      "source_page": 7,
      "text": "deren juristischen Person des öffentlichen Rechts dieses",
      "words": [
        {
          "bbox": [
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          ],
          "text": "deren"
        },
        {
          "bbox": [
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          ],
          "text": "juristischen"
        },
        {
          "bbox": [
            145.87038,
            564.98728,
            171.15798,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            174.79206,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            191.64206,
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          ],
          "text": "öffentlichen"
        },
        {
          "bbox": [
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          ],
          "text": "Rechts"
        },
        {
          "bbox": [
            266.99326,
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          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
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        290.54662,
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      ],
      "id": "pdf-007-line-093",
      "source_page": 7,
      "text": "Staates geleisteten Dienste gezahlt werden, nur in diesem",
      "words": [
        {
          "bbox": [
            76.53038,
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            104.04862,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            106.87854,
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          ],
          "text": "geleisteten"
        },
        {
          "bbox": [
            149.21142,
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            176.6115,
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          ],
          "text": "Dienste"
        },
        {
          "bbox": [
            179.44038,
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            208.51886,
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            237.63598,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            240.46454,
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            252.20086,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            255.02894,
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            261.34126,
            581.85016
          ],
          "text": "in"
        },
        {
          "bbox": [
            264.17038,
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          ],
          "text": "diesem"
        }
      ]
    },
    {
      "bbox": [
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        162.06302,
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      ],
      "id": "pdf-007-line-095",
      "source_page": 7,
      "text": "Staat besteuert werden.",
      "words": [
        {
          "bbox": [
            76.53038,
            584.12112,
            95.3179,
            591.41712
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            97.54014,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            133.47966,
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          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-097",
      "source_page": 7,
      "text": "b) Diese Ruhegehälter können jedoch nur im anderen Vertrags-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "Diese"
        },
        {
          "bbox": [
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          ],
          "text": "Ruhegehälter"
        },
        {
          "bbox": [
            148.09774,
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          ],
          "text": "können"
        },
        {
          "bbox": [
            176.43854,
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            606.52272
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
            202.64494,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            216.26094,
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            606.52272
          ],
          "text": "im"
        },
        {
          "bbox": [
            226.91774,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            258.01694,
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            606.52272
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-099",
      "source_page": 7,
      "text": "staat besteuert werden, wenn die natürliche Person in die-",
      "words": [
        {
          "bbox": [
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            94.38574,
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          ],
          "text": "staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "natürliche"
        },
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            267.45214,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            276.45374,
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          ],
          "text": "die-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-101",
      "source_page": 7,
      "text": "sem Staat ansässig ist und ein Staatsangehöriger dieses",
      "words": [
        {
          "bbox": [
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          ],
          "text": "sem"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            117.86734,
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          ],
          "text": "ansässig"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Staatsangehöriger"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-103",
      "source_page": 7,
      "text": "Staates ist.",
      "words": [
        {
          "bbox": [
            76.52574,
            627.92832,
            103.51054,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            105.73294,
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          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-105",
      "source_page": 7,
      "text": "(3) Auf Gehälter, Löhne und ähnliche Vergütungen und Ruhe-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
            85.30894,
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            97.30814,
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          ],
          "text": "Auf"
        },
        {
          "bbox": [
            99.46014,
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          ],
          "text": "Gehälter,"
        },
        {
          "bbox": [
            133.71294,
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          ],
          "text": "Löhne"
        },
        {
          "bbox": [
            157.94974,
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            171.58814,
            650.32992
          ],
          "text": "und"
        },
        {
          "bbox": [
            173.73934,
            643.03392,
            203.51774,
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          ],
          "text": "ähnliche"
        },
        {
          "bbox": [
            205.66974,
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            250.81934,
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
            252.97134,
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            266.60974,
            650.32992
          ],
          "text": "und"
        },
        {
          "bbox": [
            268.76094,
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            290.54014,
            650.32992
          ],
          "text": "Ruhe-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-107",
      "source_page": 7,
      "text": "gehälter für Dienstleistungen, die im Zusammenhang mit einer",
      "words": [
        {
          "bbox": [
            63.76814,
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            92.91774,
            659.89712
          ],
          "text": "gehälter"
        },
        {
          "bbox": [
            95.63534,
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            105.21774,
            659.89712
          ],
          "text": "für"
        },
        {
          "bbox": [
            107.93534,
            652.60112,
            170.25294,
            659.89712
          ],
          "text": "Dienstleistungen,"
        },
        {
          "bbox": [
            172.97054,
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            183.88814,
            659.89712
          ],
          "text": "die"
        },
        {
          "bbox": [
            186.60654,
            652.60112,
            195.25774,
            659.89712
          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Zusammenhang"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
            272.86014,
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            659.89712
          ],
          "text": "einer"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-109",
      "source_page": 7,
      "text": "Geschäftstätigkeit eines Vertragsstaates, einer seiner Gebiets-",
      "words": [
        {
          "bbox": [
            63.77134,
            662.16832,
            129.27454,
            669.46432
          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
            131.98894,
            662.16832,
            150.99054,
            669.46432
          ],
          "text": "eines"
        },
        {
          "bbox": [
            153.70494,
            662.16832,
            211.88574,
            669.46432
          ],
          "text": "Vertragsstaates,"
        },
        {
          "bbox": [
            214.59934,
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            232.26494,
            669.46432
          ],
          "text": "einer"
        },
        {
          "bbox": [
            234.97774,
            662.16832,
            256.69054,
            669.46432
          ],
          "text": "seiner"
        },
        {
          "bbox": [
            259.40334,
            662.16832,
            290.54414,
            669.46432
          ],
          "text": "Gebiets-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-111",
      "source_page": 7,
      "text": "körperschaften oder einer anderen juristischen Person des",
      "words": [
        {
          "bbox": [
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            118.50334,
            679.03152
          ],
          "text": "körperschaften"
        },
        {
          "bbox": [
            123.19534,
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            139.75534,
            679.03152
          ],
          "text": "oder"
        },
        {
          "bbox": [
            144.44654,
            671.73552,
            162.27854,
            679.03152
          ],
          "text": "einer"
        },
        {
          "bbox": [
            166.96974,
            671.73552,
            196.54334,
            679.03152
          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "juristischen"
        },
        {
          "bbox": [
            247.34494,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-113",
      "source_page": 7,
      "text": "öffentlichen Rechts dieses Staates erbracht werden, sind die",
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        {
          "bbox": [
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          ],
          "text": "öffentlichen"
        },
        {
          "bbox": [
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          ],
          "text": "Rechts"
        },
        {
          "bbox": [
            138.11614,
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            161.66814,
            688.59872
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            164.80174,
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            192.32094,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            195.45454,
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          ],
          "text": "erbracht"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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            276.41774,
            688.59872
          ],
          "text": "sind"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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        203.32974,
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      ],
      "id": "pdf-007-line-115",
      "source_page": 7,
      "text": "Artikel 14, 15, 16 oder 17 anzuwenden.",
      "words": [
        {
          "bbox": [
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            86.13854,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            88.36014,
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          ],
          "text": "14,"
        },
        {
          "bbox": [
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            112.81774,
            698.16592
          ],
          "text": "15,"
        },
        {
          "bbox": [
            115.03854,
            690.86992,
            123.93374,
            698.16592
          ],
          "text": "16"
        },
        {
          "bbox": [
            126.15534,
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            698.16592
          ],
          "text": "oder"
        },
        {
          "bbox": [
            144.66974,
            690.86992,
            153.56494,
            698.16592
          ],
          "text": "17"
        },
        {
          "bbox": [
            155.78654,
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            203.32974,
            698.16592
          ],
          "text": "anzuwenden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-117",
      "source_page": 7,
      "text": "(4) Dieser Artikel gilt auch für Löhne, Gehälter und ähnliche",
      "words": [
        {
          "bbox": [
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            80.98814,
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          ],
          "text": "(4)"
        },
        {
          "bbox": [
            85.55934,
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            108.53294,
            713.27152
          ],
          "text": "Dieser"
        },
        {
          "bbox": [
            111.26094,
            705.97552,
            134.00574,
            713.27152
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            136.73534,
            705.97552,
            147.58654,
            713.27152
          ],
          "text": "gilt"
        },
        {
          "bbox": [
            150.31614,
            705.97552,
            167.98894,
            713.27152
          ],
          "text": "auch"
        },
        {
          "bbox": [
            170.71774,
            705.97552,
            180.32094,
            713.27152
          ],
          "text": "für"
        },
        {
          "bbox": [
            183.04894,
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            207.66974,
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          ],
          "text": "Löhne,"
        },
        {
          "bbox": [
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            241.10094,
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          ],
          "text": "Gehälter"
        },
        {
          "bbox": [
            243.82894,
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            257.59214,
            713.27152
          ],
          "text": "und"
        },
        {
          "bbox": [
            260.32014,
            705.97552,
            290.53934,
            713.27152
          ],
          "text": "ähnliche"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-118",
      "source_page": 7,
      "text": "Vergütungen (sowie für Ruhegehälter), die an natürliche Perso-",
      "words": [
        {
          "bbox": [
            63.76654,
            715.54272,
            109.08494,
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          ],
          "text": "Vergütungen"
        },
        {
          "bbox": [
            111.76814,
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            134.64894,
            722.83872
          ],
          "text": "(sowie"
        },
        {
          "bbox": [
            137.33214,
            715.54272,
            146.84414,
            722.83872
          ],
          "text": "für"
        },
        {
          "bbox": [
            149.52654,
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          ],
          "text": "Ruhegehälter),"
        },
        {
          "bbox": [
            204.17454,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            217.70574,
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            226.46574,
            722.83872
          ],
          "text": "an"
        },
        {
          "bbox": [
            229.14894,
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          ],
          "text": "natürliche"
        },
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          "text": "Perso-"
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      "text": "nen gezahlt werden, die dem Goethe-Institut, dem Deutschen",
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        {
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          "text": "werden,"
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          "text": "die"
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          "text": "dem"
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          "text": "Goethe-Institut,"
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          "text": "dem"
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          "bbox": [
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          "text": "Deutschen"
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      "source_page": 7,
      "text": "Akademischen Austauschdienst und anderen ähnlichen, von den",
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        {
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          "text": "Austauschdienst"
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          "text": "und"
        },
        {
          "bbox": [
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          "text": "anderen"
        },
        {
          "bbox": [
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          "text": "ähnlichen,"
        },
        {
          "bbox": [
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          "text": "von"
        },
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          "text": "den"
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      ]
    },
    {
      "bbox": [
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      "text": "zuständigen Behörden der Vertragsstaaten im gegenseitigen Ein-",
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          "bbox": [
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          "text": "der"
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        {
          "bbox": [
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          ],
          "text": "Vertragsstaaten"
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        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "gegenseitigen"
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      ]
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    {
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      "text": "vernehmen zu bestimmenden Einrichtungen geleistet werden,",
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          "text": "bestimmenden"
        },
        {
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          "text": "Einrichtungen"
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          "text": "geleistet"
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          "text": "werden,"
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      ]
    },
    {
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      "text": "vorausgesetzt, dass diese Zahlungen in dem Vertragsstaat, aus",
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        {
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          "text": "vorausgesetzt,"
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          "text": "diese"
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          "text": "Zahlungen"
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          "text": "in"
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        {
          "bbox": [
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          ],
          "text": "dem"
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        {
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          ],
          "text": "Vertragsstaat,"
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          "text": "aus"
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      "text": "dem sie stammen, der Besteuerung unterliegen.",
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          "text": "sie"
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          "text": "stammen,"
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          "text": "der"
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          "text": "Besteuerung"
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          "text": "unterliegen."
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      ]
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      "text": "Artikel 19",
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          "text": "Artikel"
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          "text": "19"
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      "text": "Gastprofessoren und Lehrer",
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          ],
          "text": "Gastprofessoren"
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "Lehrer"
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      ]
    },
    {
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      "text": "Eine natürliche Person, die sich auf Einladung eines Vertrags-",
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        {
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          "text": "Eine"
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          "text": "natürliche"
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          "text": "sich"
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          "text": "auf"
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          "text": "Einladung"
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          "text": "eines"
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      "text": "staates oder einer Universität, Hochschule, Schule, eines Muse-",
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          "text": "oder"
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          "text": "Universität,"
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          "text": "Schule,"
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          "text": "eines"
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      "text": "ums oder einer anderen kulturellen Einrichtung dieses Vertrags-",
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          "text": "ums"
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          "text": "einer"
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          "text": "anderen"
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          "text": "kulturellen"
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          "text": "Einrichtung"
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          "text": "dieses"
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          "text": "Vertrags-"
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      "id": "pdf-007-line-014",
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      "text": "staates oder im Rahmen eines amtlichen Kulturaustausches in",
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        {
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          "text": "oder"
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          "text": "im"
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          "text": "Rahmen"
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          "text": "eines"
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          "text": "amtlichen"
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      "text": "diesem Vertragsstaat höchstens zwei Jahre lang hauptsächlich",
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          "text": "höchstens"
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          ],
          "text": "zwei"
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        {
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          ],
          "text": "Jahre"
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        {
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          "text": "lang"
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        {
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          "text": "hauptsächlich"
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    },
    {
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      "text": "zur Ausübung einer Lehrtätigkeit, zum Halten von Vorlesungen",
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          "text": "zur"
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          "text": "Ausübung"
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          ],
          "text": "einer"
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          "text": "Lehrtätigkeit,"
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          ],
          "text": "zum"
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        {
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          ],
          "text": "Halten"
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          "text": "von"
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      "text": "oder zur Ausübung einer Forschungstätigkeit bei dieser Einrich-",
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          "text": "zur"
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          "text": "Ausübung"
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          ],
          "text": "einer"
        },
        {
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          "text": "Forschungstätigkeit"
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          "text": "bei"
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          "text": "dieser"
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          "text": "Einrich-"
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      "text": "tung aufhält und die im anderen Vertragsstaat ansässig ist oder",
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      "text": "dort unmittelbar vor der Einreise in den erstgenannten Staat an-",
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      "text": "sässig war, ist in dem erstgenannten Staat mit ihren für diese Tä-",
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      "text": "tigkeit bezogenen Vergütungen von der Steuer befreit, vorausge-",
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      "text": "setzt, dass diese Vergütungen von außerhalb dieses Staates",
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          "text": "diese"
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      "text": "bezogen werden.",
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      "text": "Artikel 20",
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          "text": "Artikel"
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          "text": "der"
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          "text": "einem"
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      "text": "bildung aufhält und der im anderen Vertragsstaat ansässig ist",
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          "text": "besteuert"
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    {
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      "source_page": 7,
      "text": "werden, sofern diese Zahlungen aus Quellen außerhalb dieses",
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        {
          "bbox": [
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          "text": "werden,"
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          "text": "sofern"
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          "text": "diese"
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        {
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          "text": "Zahlungen"
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          "text": "aus"
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        {
          "bbox": [
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          "text": "Quellen"
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          "text": "außerhalb"
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          "bbox": [
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          "text": "dieses"
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    },
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      "id": "pdf-007-line-050",
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      "text": "Staates stammen.",
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          "bbox": [
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          "text": "Staates"
        },
        {
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          "text": "stammen."
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      ]
    },
    {
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      "id": "pdf-007-line-053",
      "source_page": 7,
      "text": "Artikel 21",
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          "text": "Artikel"
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          "text": "21"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-056",
      "source_page": 7,
      "text": "Andere Einkünfte",
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        {
          "bbox": [
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          ],
          "text": "Andere"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-058",
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      "text": "(1) Einkünfte einer in einem Vertragsstaat ansässigen Person,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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            359.47694,
            389.02408
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            361.54278,
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            379.01918,
            389.02408
          ],
          "text": "einer"
        },
        {
          "bbox": [
            381.08422,
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            389.02408
          ],
          "text": "in"
        },
        {
          "bbox": [
            389.37382,
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            389.02408
          ],
          "text": "einem"
        },
        {
          "bbox": [
            413.0755,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
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          ],
          "text": "Person,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-060",
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      "text": "die in den vorstehenden Artikeln nicht behandelt wurden, kön-",
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        {
          "bbox": [
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          "text": "die"
        },
        {
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "vorstehenden"
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        {
          "bbox": [
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          "text": "Artikeln"
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          "text": "nicht"
        },
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          "bbox": [
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          "text": "behandelt"
        },
        {
          "bbox": [
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          "text": "wurden,"
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        {
          "bbox": [
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          "text": "kön-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-062",
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      "text": "nen ohne Rücksicht auf ihre Herkunft nur in diesem Staat besteu-",
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        {
          "bbox": [
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          ],
          "text": "nen"
        },
        {
          "bbox": [
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          ],
          "text": "ohne"
        },
        {
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          "text": "Rücksicht"
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "ihre"
        },
        {
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          ],
          "text": "Herkunft"
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          ],
          "text": "nur"
        },
        {
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          "text": "in"
        },
        {
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          "text": "diesem"
        },
        {
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          "text": "besteu-"
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      ]
    },
    {
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      "id": "pdf-007-line-064",
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      "text": "ert werden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ert"
        },
        {
          "bbox": [
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          "text": "werden."
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      ]
    },
    {
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      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-",
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          "text": "(2)"
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          "text": "Absatz"
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "andere"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            443.72126,
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "solche"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          "text": "unbeweg-"
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      ]
    },
    {
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      "id": "pdf-007-line-068",
      "source_page": 7,
      "text": "lichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht anzu-",
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        {
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          "text": "lichem"
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        {
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          "text": "Vermögen"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
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        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Artikels"
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          ],
          "text": "6"
        },
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          "text": "Absatz"
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        {
          "bbox": [
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          ],
          "text": "2"
        },
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          "bbox": [
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          "text": "nicht"
        },
        {
          "bbox": [
            511.23358,
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          ],
          "text": "anzu-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-070",
      "source_page": 7,
      "text": "wenden, wenn der in einem Vertragsstaat ansässige Empfänger",
      "words": [
        {
          "bbox": [
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          "text": "wenden,"
        },
        {
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            405.15678,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Empfänger"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-007-line-072",
      "source_page": 7,
      "text": "im anderen Vertragsstaat eine Geschäftstätigkeit durch eine dort",
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        {
          "bbox": [
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            313.27558,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Geschäftstätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "dort"
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      ]
    },
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      "id": "pdf-007-line-073",
      "source_page": 7,
      "text": "gelegene Betriebsstätte ausübt und die Rechte oder Vermögens-",
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        {
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          "text": "gelegene"
        },
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "ausübt"
        },
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Rechte"
        },
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          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "Vermögens-"
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      ]
    },
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      "id": "pdf-007-line-075",
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      "text": "werte, für die die Einkünfte gezahlt werden, tatsächlich zu dieser",
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          "text": "werte,"
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          "text": "für"
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          "text": "die"
        },
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          ],
          "text": "die"
        },
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          "text": "Einkünfte"
        },
        {
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          ],
          "text": "gezahlt"
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          ],
          "text": "werden,"
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          "bbox": [
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          ],
          "text": "tatsächlich"
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          "text": "zu"
        },
        {
          "bbox": [
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          "text": "dieser"
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      ]
    },
    {
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      ],
      "id": "pdf-007-line-077",
      "source_page": 7,
      "text": "Betriebsstätte gehören. In diesem Fall ist Artikel 7 anzuwenden.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
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          ],
          "text": "gehören."
        },
        {
          "bbox": [
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          ],
          "text": "In"
        },
        {
          "bbox": [
            399.1115,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          "text": "Fall"
        },
        {
          "bbox": [
            441.53918,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            452.05678,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          "text": "7"
        },
        {
          "bbox": [
            483.31662,
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          ],
          "text": "anzuwenden."
        }
      ]
    },
    {
      "bbox": [
        400.2151,
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      ],
      "id": "pdf-007-line-079",
      "source_page": 7,
      "text": "Artikel 22",
      "words": [
        {
          "bbox": [
            400.2151,
            503.03888,
            424.8395,
            510.20688
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.0607,
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            510.20688
          ],
          "text": "22"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-081",
      "source_page": 7,
      "text": "Vermögen",
      "words": [
        {
          "bbox": [
            398.69254,
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            523.81152
          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
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        537.544
      ],
      "id": "pdf-007-line-084",
      "source_page": 7,
      "text": "(1) Unbewegliches Vermögen im Sinne des Artikels 6, das",
      "words": [
        {
          "bbox": [
            313.20318,
            530.248,
            321.97062,
            537.544
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.59406,
            530.248,
            382.45846,
            537.544
          ],
          "text": "Unbewegliches"
        },
        {
          "bbox": [
            385.71062,
            530.248,
            422.58814,
            537.544
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            425.8395,
            530.248,
            434.52782,
            537.544
          ],
          "text": "im"
        },
        {
          "bbox": [
            437.77822,
            530.248,
            458.28334,
            537.544
          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            461.53446,
            530.248,
            474.7495,
            537.544
          ],
          "text": "des"
        },
        {
          "bbox": [
            478.00166,
            530.248,
            504.99134,
            537.544
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
            508.2435,
            530.248,
            515.00366,
            537.544
          ],
          "text": "6,"
        },
        {
          "bbox": [
            518.25446,
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            531.4695,
            537.544
          ],
          "text": "das"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-086",
      "source_page": 7,
      "text": "einer in einem Vertragsstaat ansässigen Person gehört und im",
      "words": [
        {
          "bbox": [
            304.69926,
            539.81504,
            322.38638,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            325.10438,
            539.81504,
            331.38038,
            547.11104
          ],
          "text": "in"
        },
        {
          "bbox": [
            334.0995,
            539.81504,
            355.94662,
            547.11104
          ],
          "text": "einem"
        },
        {
          "bbox": [
            358.6647,
            539.81504,
            406.34622,
            547.11104
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            409.06566,
            539.81504,
            449.68702,
            547.11104
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            452.40614,
            539.81504,
            477.51214,
            547.11104
          ],
          "text": "Person"
        },
        {
          "bbox": [
            480.23126,
            539.81504,
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            547.11104
          ],
          "text": "gehört"
        },
        {
          "bbox": [
            506.36102,
            539.81504,
            520.10486,
            547.11104
          ],
          "text": "und"
        },
        {
          "bbox": [
            522.82286,
            539.81504,
            531.47486,
            547.11104
          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
        304.6995,
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        531.47062,
        556.67792
      ],
      "id": "pdf-007-line-088",
      "source_page": 7,
      "text": "anderen Vertragsstaat liegt, kann im anderen Staat besteuert",
      "words": [
        {
          "bbox": [
            304.6995,
            549.38192,
            334.27302,
            556.67792
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            337.4179,
            549.38192,
            385.53478,
            556.67792
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            388.67998,
            549.38192,
            406.30582,
            556.67792
          ],
          "text": "liegt,"
        },
        {
          "bbox": [
            409.45014,
            549.38192,
            427.0575,
            556.67792
          ],
          "text": "kann"
        },
        {
          "bbox": [
            430.20238,
            549.38192,
            438.8907,
            556.67792
          ],
          "text": "im"
        },
        {
          "bbox": [
            442.03462,
            549.38192,
            471.60814,
            556.67792
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            474.75302,
            549.38192,
            493.89654,
            556.67792
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            497.04174,
            549.38192,
            531.47062,
            556.67792
          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
        304.6995,
        558.9488,
        333.28278,
        566.2448
      ],
      "id": "pdf-007-line-090",
      "source_page": 7,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            304.6995,
            558.9488,
            333.28278,
            566.2448
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        313.20326,
        572.55344,
        531.47294,
        579.84944
      ],
      "id": "pdf-007-line-092",
      "source_page": 7,
      "text": "(2) Bewegliches Vermögen, das Betriebsvermögen einer",
      "words": [
        {
          "bbox": [
            313.20326,
            572.55344,
            321.9707,
            579.84944
          ],
          "text": "(2)"
        },
        {
          "bbox": [
            326.59414,
            572.55344,
            372.79446,
            579.84944
          ],
          "text": "Bewegliches"
        },
        {
          "bbox": [
            378.20334,
            572.55344,
            417.39302,
            579.84944
          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            422.80054,
            572.55344,
            436.01558,
            579.84944
          ],
          "text": "das"
        },
        {
          "bbox": [
            441.42446,
            572.55344,
            508.23254,
            579.84944
          ],
          "text": "Betriebsvermögen"
        },
        {
          "bbox": [
            513.64062,
            572.55344,
            531.47294,
            579.84944
          ],
          "text": "einer"
        }
      ]
    },
    {
      "bbox": [
        304.69966,
        582.12032,
        531.4719,
        589.41632
      ],
      "id": "pdf-007-line-094",
      "source_page": 7,
      "text": "Betriebsstätte ist, die ein Unternehmen eines Vertragsstaates im",
      "words": [
        {
          "bbox": [
            304.69966,
            582.12032,
            354.51886,
            589.41632
          ],
          "text": "Betriebsstätte"
        },
        {
          "bbox": [
            356.5311,
            582.12032,
            367.04998,
            589.41632
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            369.06206,
            582.12032,
            379.87558,
            589.41632
          ],
          "text": "die"
        },
        {
          "bbox": [
            381.88782,
            582.12032,
            392.40606,
            589.41632
          ],
          "text": "ein"
        },
        {
          "bbox": [
            394.4187,
            582.12032,
            442.77486,
            589.41632
          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            444.7875,
            582.12032,
            463.5999,
            589.41632
          ],
          "text": "eines"
        },
        {
          "bbox": [
            465.61326,
            582.12032,
            520.8591,
            589.41632
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            522.87254,
            582.12032,
            531.4719,
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          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
        304.69902,
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        531.46982,
        598.98336
      ],
      "id": "pdf-007-line-096",
      "source_page": 7,
      "text": "anderen Vertragsstaat hat, kann im anderen Staat besteuert",
      "words": [
        {
          "bbox": [
            304.69902,
            591.68736,
            334.27254,
            598.98336
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            337.9707,
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            386.08758,
            598.98336
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            389.78606,
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            403.53862,
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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            424.84358,
            598.98336
          ],
          "text": "kann"
        },
        {
          "bbox": [
            428.54174,
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            437.23006,
            598.98336
          ],
          "text": "im"
        },
        {
          "bbox": [
            440.92726,
            591.68736,
            470.50078,
            598.98336
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            474.19894,
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            493.34246,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            497.04094,
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          ],
          "text": "besteuert"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-098",
      "source_page": 7,
      "text": "werden.",
      "words": [
        {
          "bbox": [
            304.69886,
            601.25424,
            333.28214,
            608.55024
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-100",
      "source_page": 7,
      "text": "(3) Seeschiffe und Luftfahrzeuge, die im internationalen Ver-",
      "words": [
        {
          "bbox": [
            313.20262,
            614.85888,
            321.81654,
            622.15488
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            326.28646,
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            363.7171,
            622.15488
          ],
          "text": "Seeschiffe"
        },
        {
          "bbox": [
            366.39542,
            614.85888,
            380.0583,
            622.15488
          ],
          "text": "und"
        },
        {
          "bbox": [
            382.73582,
            614.85888,
            433.99494,
            622.15488
          ],
          "text": "Luftfahrzeuge,"
        },
        {
          "bbox": [
            436.67294,
            614.85888,
            447.51078,
            622.15488
          ],
          "text": "die"
        },
        {
          "bbox": [
            450.1891,
            614.85888,
            458.80062,
            622.15488
          ],
          "text": "im"
        },
        {
          "bbox": [
            461.47822,
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            514.1395,
            622.15488
          ],
          "text": "internationalen"
        },
        {
          "bbox": [
            516.81806,
            614.85888,
            531.4723,
            622.15488
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-102",
      "source_page": 7,
      "text": "kehr betrieben werden, und Schiffe, die der Binnenschifffahrt die-",
      "words": [
        {
          "bbox": [
            304.69934,
            624.42576,
            319.98022,
            631.72176
          ],
          "text": "kehr"
        },
        {
          "bbox": [
            321.8979,
            624.42576,
            355.02566,
            631.72176
          ],
          "text": "betrieben"
        },
        {
          "bbox": [
            356.94446,
            624.42576,
            385.04286,
            631.72176
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            386.96102,
            624.42576,
            400.43782,
            631.72176
          ],
          "text": "und"
        },
        {
          "bbox": [
            402.35566,
            624.42576,
            428.74446,
            631.72176
          ],
          "text": "Schiffe,"
        },
        {
          "bbox": [
            430.6627,
            624.42576,
            441.31478,
            631.72176
          ],
          "text": "die"
        },
        {
          "bbox": [
            443.23326,
            624.42576,
            454.77278,
            631.72176
          ],
          "text": "der"
        },
        {
          "bbox": [
            456.69046,
            624.42576,
            515.8703,
            631.72176
          ],
          "text": "Binnenschifffahrt"
        },
        {
          "bbox": [
            517.78942,
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            531.47078,
            631.72176
          ],
          "text": "die-"
        }
      ]
    },
    {
      "bbox": [
        304.69918,
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        531.47262,
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      ],
      "id": "pdf-007-line-104",
      "source_page": 7,
      "text": "nen, sowie bewegliches Vermögen, das dem Betrieb dieser",
      "words": [
        {
          "bbox": [
            304.69918,
            633.9928,
            320.37942,
            641.2888
          ],
          "text": "nen,"
        },
        {
          "bbox": [
            324.31974,
            633.9928,
            345.40134,
            641.2888
          ],
          "text": "sowie"
        },
        {
          "bbox": [
            349.34198,
            633.9928,
            394.8059,
            641.2888
          ],
          "text": "bewegliches"
        },
        {
          "bbox": [
            398.74758,
            633.9928,
            437.93726,
            641.2888
          ],
          "text": "Vermögen,"
        },
        {
          "bbox": [
            441.87758,
            633.9928,
            455.09262,
            641.2888
          ],
          "text": "das"
        },
        {
          "bbox": [
            459.0343,
            633.9928,
            475.07334,
            641.2888
          ],
          "text": "dem"
        },
        {
          "bbox": [
            479.01326,
            633.9928,
            505.31654,
            641.2888
          ],
          "text": "Betrieb"
        },
        {
          "bbox": [
            509.25638,
            633.9928,
            531.47262,
            641.2888
          ],
          "text": "dieser"
        }
      ]
    },
    {
      "bbox": [
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        650.85568
      ],
      "id": "pdf-007-line-106",
      "source_page": 7,
      "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-",
      "words": [
        {
          "bbox": [
            304.69966,
            643.55968,
            329.78694,
            650.85568
          ],
          "text": "Schiffe"
        },
        {
          "bbox": [
            332.5123,
            643.55968,
            348.9831,
            650.85568
          ],
          "text": "oder"
        },
        {
          "bbox": [
            351.70774,
            643.55968,
            401.29726,
            650.85568
          ],
          "text": "Luftfahrzeuge"
        },
        {
          "bbox": [
            404.02262,
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          ],
          "text": "dient,"
        },
        {
          "bbox": [
            427.04758,
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          ],
          "text": "können"
        },
        {
          "bbox": [
            456.35174,
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            468.02886,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            470.7535,
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            477.03622,
            650.85568
          ],
          "text": "in"
        },
        {
          "bbox": [
            479.76198,
            643.55968,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            498.46646,
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            531.47294,
            650.85568
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-108",
      "source_page": 7,
      "text": "staat besteuert werden, in dem sich der Ort der tatsächlichen",
      "words": [
        {
          "bbox": [
            304.6991,
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            322.65278,
            660.42256
          ],
          "text": "staat"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            362.5143,
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            391.58422,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            394.3311,
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            400.63558,
            660.42256
          ],
          "text": "in"
        },
        {
          "bbox": [
            403.3831,
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            419.40638,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            422.15286,
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            436.91446,
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          ],
          "text": "sich"
        },
        {
          "bbox": [
            439.66198,
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            451.52526,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            454.27166,
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            465.73318,
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          ],
          "text": "Ort"
        },
        {
          "bbox": [
            468.48094,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "tatsächlichen"
        }
      ]
    },
    {
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      ],
      "id": "pdf-007-line-110",
      "source_page": 7,
      "text": "Geschäftsleitung des Unternehmens befindet.",
      "words": [
        {
          "bbox": [
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            364.83958,
            669.98944
          ],
          "text": "Geschäftsleitung"
        },
        {
          "bbox": [
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            669.98944
          ],
          "text": "des"
        },
        {
          "bbox": [
            382.32182,
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            434.67726,
            669.98944
          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
            436.89998,
            662.69344,
            468.30742,
            669.98944
          ],
          "text": "befindet."
        }
      ]
    },
    {
      "bbox": [
        313.20246,
        676.29808,
        531.46966,
        683.59408
      ],
      "id": "pdf-007-line-112",
      "source_page": 7,
      "text": "(4) Alle anderen Vermögensteile einer in einem Vertragsstaat",
      "words": [
        {
          "bbox": [
            313.20246,
            676.29808,
            321.79206,
            683.59408
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.23766,
            676.29808,
            339.26798,
            683.59408
          ],
          "text": "Alle"
        },
        {
          "bbox": [
            341.92798,
            676.29808,
            370.96766,
            683.59408
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            373.62806,
            676.29808,
            428.44534,
            683.59408
          ],
          "text": "Vermögensteile"
        },
        {
          "bbox": [
            431.10534,
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            448.58174,
            683.59408
          ],
          "text": "einer"
        },
        {
          "bbox": [
            451.24094,
            676.29808,
            457.4643,
            683.59408
          ],
          "text": "in"
        },
        {
          "bbox": [
            460.1247,
            676.29808,
            481.7611,
            683.59408
          ],
          "text": "einem"
        },
        {
          "bbox": [
            484.42054,
            676.29808,
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            683.59408
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-114",
      "source_page": 7,
      "text": "ansässigen Person können nur in diesem Staat besteuert wer-",
      "words": [
        {
          "bbox": [
            304.69822,
            685.86496,
            345.17318,
            693.16096
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            347.87606,
            685.86496,
            372.90062,
            693.16096
          ],
          "text": "Person"
        },
        {
          "bbox": [
            375.6035,
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            402.06766,
            693.16096
          ],
          "text": "können"
        },
        {
          "bbox": [
            404.77054,
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            416.4019,
            693.16096
          ],
          "text": "nur"
        },
        {
          "bbox": [
            419.10358,
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            425.36334,
            693.16096
          ],
          "text": "in"
        },
        {
          "bbox": [
            428.06622,
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            454.17966,
            693.16096
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            456.88158,
            685.86496,
            475.81494,
            693.16096
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            478.51814,
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            693.16096
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            515.22998,
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            531.4707,
            693.16096
          ],
          "text": "wer-"
        }
      ]
    },
    {
      "bbox": [
        304.6975,
        695.43192,
        320.40582,
        702.72792
      ],
      "id": "pdf-007-line-116",
      "source_page": 7,
      "text": "den.",
      "words": [
        {
          "bbox": [
            304.6975,
            695.43192,
            320.40582,
            702.72792
          ],
          "text": "den."
        }
      ]
    },
    {
      "bbox": [
        400.2131,
        717.03584,
        435.95398,
        724.20384
      ],
      "id": "pdf-007-line-119",
      "source_page": 7,
      "text": "Artikel 23",
      "words": [
        {
          "bbox": [
            400.2131,
            717.03584,
            424.8375,
            724.20384
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.0587,
            717.03584,
            435.95398,
            724.20384
          ],
          "text": "23"
        }
      ]
    },
    {
      "bbox": [
        349.17206,
        730.6404,
        486.99502,
        737.8084
      ],
      "id": "pdf-007-line-121",
      "source_page": 7,
      "text": "Vermeidung der Doppelbesteuerung",
      "words": [
        {
          "bbox": [
            349.17206,
            730.6404,
            394.76294,
            737.8084
          ],
          "text": "Vermeidung"
        },
        {
          "bbox": [
            396.98438,
            730.6404,
            409.57486,
            737.8084
          ],
          "text": "der"
        },
        {
          "bbox": [
            411.79686,
            730.6404,
            486.99502,
            737.8084
          ],
          "text": "Doppelbesteuerung"
        }
      ]
    },
    {
      "bbox": [
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        751.54104
      ],
      "id": "pdf-007-line-124",
      "source_page": 7,
      "text": "(1) Bezieht eine in der Bundesrepublik Deutschland ansässige",
      "words": [
        {
          "bbox": [
            313.20102,
            744.24504,
            321.69422,
            751.54104
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.04342,
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            352.35638,
            751.54104
          ],
          "text": "Bezieht"
        },
        {
          "bbox": [
            354.30806,
            744.24504,
            368.9771,
            751.54104
          ],
          "text": "eine"
        },
        {
          "bbox": [
            370.92822,
            744.24504,
            377.10342,
            751.54104
          ],
          "text": "in"
        },
        {
          "bbox": [
            379.05494,
            744.24504,
            390.65966,
            751.54104
          ],
          "text": "der"
        },
        {
          "bbox": [
            392.60998,
            744.24504,
            447.8407,
            751.54104
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            449.79134,
            744.24504,
            494.2059,
            751.54104
          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            496.1563,
            744.24504,
            531.47094,
            751.54104
          ],
          "text": "ansässige"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-126",
      "source_page": 7,
      "text": "Person Einkünfte oder hat sie Vermögen und können diese Ein-",
      "words": [
        {
          "bbox": [
            304.6975,
            753.81192,
            329.5399,
            761.10792
          ],
          "text": "Person"
        },
        {
          "bbox": [
            331.93566,
            753.81192,
            365.1751,
            761.10792
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            367.57046,
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            383.86326,
            761.10792
          ],
          "text": "oder"
        },
        {
          "bbox": [
            386.25782,
            753.81192,
            397.51998,
            761.10792
          ],
          "text": "hat"
        },
        {
          "bbox": [
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            409.98734,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            412.3827,
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            448.63718,
            761.10792
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            451.03294,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            467.06614,
            753.81192,
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          ],
          "text": "können"
        },
        {
          "bbox": [
            495.74382,
            753.81192,
            514.85222,
            761.10792
          ],
          "text": "diese"
        },
        {
          "bbox": [
            517.24766,
            753.81192,
            531.46854,
            761.10792
          ],
          "text": "Ein-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-007-line-128",
      "source_page": 7,
      "text": "künfte oder dieses Vermögen nach diesem Abkommen in dem",
      "words": [
        {
          "bbox": [
            304.69654,
            763.37896,
            326.95662,
            770.67496
          ],
          "text": "künfte"
        },
        {
          "bbox": [
            329.64886,
            763.37896,
            346.01998,
            770.67496
          ],
          "text": "oder"
        },
        {
          "bbox": [
            348.71142,
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            371.9491,
            770.67496
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            374.64238,
            763.37896,
            411.07974,
            770.67496
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            413.77222,
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            431.33558,
            770.67496
          ],
          "text": "nach"
        },
        {
          "bbox": [
            434.02806,
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            460.08974,
            770.67496
          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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            512.86334,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        }
      ]
    },
    {
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        780.24184
      ],
      "id": "pdf-007-line-129",
      "source_page": 7,
      "text": "Fürstentum Liechtenstein besteuert werden oder sind nach Arti-",
      "words": [
        {
          "bbox": [
            304.6967,
            772.94584,
            344.96798,
            780.24184
          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
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            394.4775,
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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            430.34126,
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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            458.84806,
            780.24184
          ],
          "text": "werden"
        },
        {
          "bbox": [
            460.99462,
            772.94584,
            477.28742,
            780.24184
          ],
          "text": "oder"
        },
        {
          "bbox": [
            479.43278,
            772.94584,
            494.39942,
            780.24184
          ],
          "text": "sind"
        },
        {
          "bbox": [
            496.54486,
            772.94584,
            514.0299,
            780.24184
          ],
          "text": "nach"
        },
        {
          "bbox": [
            516.17654,
            772.94584,
            531.46806,
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          ],
          "text": "Arti-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-008-line-003",
      "source_page": 8,
      "text": "kel 10 von der Steuer des Fürstentums Liechtenstein befreit, wird",
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        {
          "bbox": [
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            73.86432,
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          ],
          "text": "kel"
        },
        {
          "bbox": [
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            84.6564,
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          ],
          "text": "10"
        },
        {
          "bbox": [
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            75.1173,
            99.54136,
            82.4133
          ],
          "text": "von"
        },
        {
          "bbox": [
            101.48952,
            75.1173,
            113.08768,
            82.4133
          ],
          "text": "der"
        },
        {
          "bbox": [
            115.03472,
            75.1173,
            138.05848,
            82.4133
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            140.00544,
            75.1173,
            152.93952,
            82.4133
          ],
          "text": "des"
        },
        {
          "bbox": [
            154.8884,
            75.1173,
            198.6428,
            82.4133
          ],
          "text": "Fürstentums"
        },
        {
          "bbox": [
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          ],
          "text": "befreit,"
        },
        {
          "bbox": [
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          ],
          "text": "wird"
        }
      ]
    },
    {
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      ],
      "id": "pdf-008-line-005",
      "source_page": 8,
      "text": "die Steuer wie folgt festgesetzt:",
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        {
          "bbox": [
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            74.59232,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            100.09512,
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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            91.98018
          ],
          "text": "wie"
        },
        {
          "bbox": [
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            91.98018
          ],
          "text": "folgt"
        },
        {
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          ],
          "text": "festgesetzt:"
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      ]
    },
    {
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      ],
      "id": "pdf-008-line-008",
      "source_page": 8,
      "text": "a) Soweit Buchstabe b nichts anderes vorsieht, werden die Ein-",
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        {
          "bbox": [
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            70.14544,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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            100.79664,
            105.84506
          ],
          "text": "Soweit"
        },
        {
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            141.01824,
            105.84506
          ],
          "text": "Buchstabe"
        },
        {
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            147.72832,
            105.84506
          ],
          "text": "b"
        },
        {
          "bbox": [
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            98.54906,
            171.01208,
            105.84506
          ],
          "text": "nichts"
        },
        {
          "bbox": [
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            201.37176,
            105.84506
          ],
          "text": "anderes"
        },
        {
          "bbox": [
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            233.58832,
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          ],
          "text": "vorsieht,"
        },
        {
          "bbox": [
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            261.74824,
            105.84506
          ],
          "text": "werden"
        },
        {
          "bbox": [
            263.71472,
            98.54906,
            274.46192,
            105.84506
          ],
          "text": "die"
        },
        {
          "bbox": [
            276.428,
            98.54906,
            290.55024,
            105.84506
          ],
          "text": "Ein-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-008-line-010",
      "source_page": 8,
      "text": "künfte oder das Vermögen von der Bemessungsgrundlage",
      "words": [
        {
          "bbox": [
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            99.03496,
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          ],
          "text": "künfte"
        },
        {
          "bbox": [
            101.77528,
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            118.2908,
            115.41202
          ],
          "text": "oder"
        },
        {
          "bbox": [
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            134.21584,
            115.41202
          ],
          "text": "das"
        },
        {
          "bbox": [
            136.95728,
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            173.73128,
            115.41202
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
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            189.66008,
            115.41202
          ],
          "text": "von"
        },
        {
          "bbox": [
            192.40064,
            108.11602,
            204.25016,
            115.41202
          ],
          "text": "der"
        },
        {
          "bbox": [
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            115.41202
          ],
          "text": "Bemessungsgrundlage"
        }
      ]
    },
    {
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      ],
      "id": "pdf-008-line-012",
      "source_page": 8,
      "text": "der deutschen Steuer ausgenommen. Die Bundesrepublik",
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        {
          "bbox": [
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            117.6829,
            88.41352,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            124.9789
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
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            156.36448,
            124.9789
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          ],
          "text": "ausgenommen."
        },
        {
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          ],
          "text": "Die"
        },
        {
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          ],
          "text": "Bundesrepublik"
        }
      ]
    },
    {
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      ],
      "id": "pdf-008-line-014",
      "source_page": 8,
      "text": "Deutschland behält aber das Recht, die nach den Bestim-",
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        {
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          ],
          "text": "Deutschland"
        },
        {
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          ],
          "text": "behält"
        },
        {
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            166.41528,
            134.54586
          ],
          "text": "aber"
        },
        {
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            182.35488,
            134.54586
          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Recht,"
        },
        {
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            211.50064,
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            222.47224,
            134.54586
          ],
          "text": "die"
        },
        {
          "bbox": [
            225.21744,
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            242.93976,
            134.54586
          ],
          "text": "nach"
        },
        {
          "bbox": [
            245.68528,
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            259.32848,
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          "text": "Bestim-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-016",
      "source_page": 8,
      "text": "mungen dieses Abkommens von der Steuer ausgenomme-",
      "words": [
        {
          "bbox": [
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          "text": "mungen"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            198.00664,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            238.56264,
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          ],
          "text": "ausgenomme-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-018",
      "source_page": 8,
      "text": "nen Einkünfte und Vermögenswerte bei der Festsetzung ih-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nen"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            128.35904,
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            142.00784,
            153.6797
          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögenswerte"
        },
        {
          "bbox": [
            207.44624,
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            220.9412,
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            232.65248,
            153.6797
          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Festsetzung"
        },
        {
          "bbox": [
            281.20808,
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          ],
          "text": "ih-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-020",
      "source_page": 8,
      "text": "res Steuersatzes zu berücksichtigen. Für Einkünfte aus",
      "words": [
        {
          "bbox": [
            76.53536,
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            87.52576,
            163.24658
          ],
          "text": "res"
        },
        {
          "bbox": [
            92.3468,
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            139.4096,
            163.24658
          ],
          "text": "Steuersatzes"
        },
        {
          "bbox": [
            144.23072,
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            152.60752,
            163.24658
          ],
          "text": "zu"
        },
        {
          "bbox": [
            157.42776,
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          ],
          "text": "berücksichtigen."
        },
        {
          "bbox": [
            222.54408,
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            234.04024,
            163.24658
          ],
          "text": "Für"
        },
        {
          "bbox": [
            238.85944,
            155.95058,
            272.81016,
            163.24658
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            277.63016,
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          ],
          "text": "aus"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-022",
      "source_page": 8,
      "text": "Dividenden gelten die vorstehenden Bestimmungen nur für",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "vorstehenden"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        }
      ]
    },
    {
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      ],
      "id": "pdf-008-line-024",
      "source_page": 8,
      "text": "diejenigen Einkünfte, die von einer in dem Fürstentum Liech-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "diejenigen"
        },
        {
          "bbox": [
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            182.38042
          ],
          "text": "Einkünfte,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            180.32088,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            199.80376,
            175.08442,
            206.0272,
            182.38042
          ],
          "text": "in"
        },
        {
          "bbox": [
            208.0348,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
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          ],
          "text": "Liech-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-026",
      "source_page": 8,
      "text": "tenstein ansässigen Gesellschaft an eine in der Bundesrepu-",
      "words": [
        {
          "bbox": [
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            104.5888,
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          ],
          "text": "tenstein"
        },
        {
          "bbox": [
            106.5812,
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          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
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            184.65138,
            192.71064,
            191.94738
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            194.70336,
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            203.43904,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            205.43144,
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            220.2232,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            222.21528,
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            228.43136,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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            242.11032,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            244.10152,
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          "text": "Bundesrepu-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-028",
      "source_page": 8,
      "text": "blik Deutschland ansässige Gesellschaft (jedoch nicht an",
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        {
          "bbox": [
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          ],
          "text": "blik"
        },
        {
          "bbox": [
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
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            201.51426
          ],
          "text": "(jedoch"
        },
        {
          "bbox": [
            260.53008,
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            278.37064,
            201.51426
          ],
          "text": "nicht"
        },
        {
          "bbox": [
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            201.51426
          ],
          "text": "an"
        }
      ]
    },
    {
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      "id": "pdf-008-line-030",
      "source_page": 8,
      "text": "eine Personengesellschaft) gezahlt werden, der unmittelbar",
      "words": [
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            94.11976,
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            172.954,
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          ],
          "text": "Personengesellschaft)"
        },
        {
          "bbox": [
            175.6456,
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            201.51768,
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            204.21056,
            203.78522,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            235.64256,
            203.78522,
            247.39584,
            211.08122
          ],
          "text": "der"
        },
        {
          "bbox": [
            250.08728,
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            211.08122
          ],
          "text": "unmittelbar"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-032",
      "source_page": 8,
      "text": "mindestens 10 Prozent der stimmberechtigten Anteile der im",
      "words": [
        {
          "bbox": [
            76.53568,
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            117.78184,
            220.6481
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            119.8044,
            213.3521,
            128.69968,
            220.6481
          ],
          "text": "10"
        },
        {
          "bbox": [
            130.72152,
            213.3521,
            157.66728,
            220.6481
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            159.68936,
            213.3521,
            171.39048,
            220.6481
          ],
          "text": "der"
        },
        {
          "bbox": [
            173.41112,
            213.3521,
            239.994,
            220.6481
          ],
          "text": "stimmberechtigten"
        },
        {
          "bbox": [
            242.01584,
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            266.21024,
            220.6481
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            268.23176,
            213.3521,
            279.9328,
            220.6481
          ],
          "text": "der"
        },
        {
          "bbox": [
            281.95352,
            213.3521,
            290.55288,
            220.6481
          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
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        230.21498
      ],
      "id": "pdf-008-line-034",
      "source_page": 8,
      "text": "Fürstentum Liechtenstein ansässigen Gesellschaft gehören.",
      "words": [
        {
          "bbox": [
            76.53528,
            222.91898,
            116.81064,
            230.21498
          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            119.47656,
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            166.846,
            230.21498
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            169.51288,
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            209.66432,
            230.21498
          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            212.3312,
            222.91898,
            256.4716,
            230.21498
          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            259.1388,
            222.91898,
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            230.21498
          ],
          "text": "gehören."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-036",
      "source_page": 8,
      "text": "Das gilt nicht für Dividenden einer steuerbefreiten Gesell-",
      "words": [
        {
          "bbox": [
            76.53488,
            232.48594,
            90.63864,
            239.78194
          ],
          "text": "Das"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
            107.94696,
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            125.78768,
            239.78194
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            128.97688,
            232.48594,
            138.63312,
            239.78194
          ],
          "text": "für"
        },
        {
          "bbox": [
            141.82096,
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            185.9616,
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            239.78194
          ],
          "text": "einer"
        },
        {
          "bbox": [
            206.98176,
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          ],
          "text": "steuerbefreiten"
        },
        {
          "bbox": [
            264.69416,
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          ],
          "text": "Gesell-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-038",
      "source_page": 8,
      "text": "schaft oder für Dividenden, die von der ausschüttenden Ge-",
      "words": [
        {
          "bbox": [
            76.53536,
            242.0529,
            98.4596,
            249.3489
          ],
          "text": "schaft"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
            130.91064,
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            173.2852,
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          ],
          "text": "Dividenden,"
        },
        {
          "bbox": [
            175.51192,
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            186.3256,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            188.55248,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            203.81952,
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            215.52064,
            249.3489
          ],
          "text": "der"
        },
        {
          "bbox": [
            217.74672,
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          ],
          "text": "ausschüttenden"
        },
        {
          "bbox": [
            277.07424,
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          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-040",
      "source_page": 8,
      "text": "sellschaft für Zwecke der Steuer des Fürstentums Liechten-",
      "words": [
        {
          "bbox": [
            76.5352,
            251.61978,
            110.30504,
            258.91578
          ],
          "text": "sellschaft"
        },
        {
          "bbox": [
            112.75344,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            124.67888,
            251.61978,
            152.48648,
            258.91578
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            154.93424,
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            166.63536,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            169.08232,
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            194.81048,
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            207.8476,
            258.91578
          ],
          "text": "des"
        },
        {
          "bbox": [
            210.29648,
            251.61978,
            254.56608,
            258.91578
          ],
          "text": "Fürstentums"
        },
        {
          "bbox": [
            257.01496,
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            258.91578
          ],
          "text": "Liechten-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-042",
      "source_page": 8,
      "text": "stein abgezogen werden können. Für die Zwecke der Steuern",
      "words": [
        {
          "bbox": [
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          ],
          "text": "stein"
        },
        {
          "bbox": [
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          ],
          "text": "abgezogen"
        },
        {
          "bbox": [
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            162.37048,
            268.48266
          ],
          "text": "werden"
        },
        {
          "bbox": [
            164.312,
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            192.46832,
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          ],
          "text": "können."
        },
        {
          "bbox": [
            194.4092,
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            205.6112,
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          ],
          "text": "Für"
        },
        {
          "bbox": [
            207.5516,
            261.18666,
            218.2488,
            268.48266
          ],
          "text": "die"
        },
        {
          "bbox": [
            220.19,
            261.18666,
            247.70696,
            268.48266
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            249.64816,
            261.18666,
            261.23296,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            263.17336,
            261.18666,
            290.55176,
            268.48266
          ],
          "text": "Steuern"
        }
      ]
    },
    {
      "bbox": [
        76.53472,
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        290.55192,
        278.04962
      ],
      "id": "pdf-008-line-044",
      "source_page": 8,
      "text": "vom Vermögen werden von der Bemessungsgrundlage der",
      "words": [
        {
          "bbox": [
            76.53472,
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          ],
          "text": "vom"
        },
        {
          "bbox": [
            94.70624,
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            133.86784,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            163.07472,
            270.75362,
            176.17472,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            178.8712,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            193.32776,
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          ],
          "text": "Bemessungsgrundlage"
        },
        {
          "bbox": [
            278.79072,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-046",
      "source_page": 8,
      "text": "deutschen Steuer ebenfalls Beteiligungen ausgenommen,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            118.0912,
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            141.8172,
            287.61658
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            145.17216,
            280.32058,
            177.87592,
            287.61658
          ],
          "text": "ebenfalls"
        },
        {
          "bbox": [
            181.2328,
            280.32058,
            230.93776,
            287.61658
          ],
          "text": "Beteiligungen"
        },
        {
          "bbox": [
            234.29376,
            280.32058,
            290.55104,
            287.61658
          ],
          "text": "ausgenommen,"
        }
      ]
    },
    {
      "bbox": [
        76.5348,
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        290.55096,
        297.18346
      ],
      "id": "pdf-008-line-048",
      "source_page": 8,
      "text": "deren Ausschüttungen, falls solche gezahlt werden, nach den",
      "words": [
        {
          "bbox": [
            76.5348,
            289.88746,
            96.55968,
            297.18346
          ],
          "text": "deren"
        },
        {
          "bbox": [
            98.4912,
            289.88746,
            157.84864,
            297.18346
          ],
          "text": "Ausschüttungen,"
        },
        {
          "bbox": [
            159.77944,
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            173.71952,
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          ],
          "text": "falls"
        },
        {
          "bbox": [
            175.65168,
            289.88746,
            198.71608,
            297.18346
          ],
          "text": "solche"
        },
        {
          "bbox": [
            200.6472,
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            227.88504,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
            257.99016,
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            275.27072,
            297.18346
          ],
          "text": "nach"
        },
        {
          "bbox": [
            277.20224,
            289.88746,
            290.55096,
            297.18346
          ],
          "text": "den"
        }
      ]
    },
    {
      "bbox": [
        76.53536,
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        290.550469,
        306.75034
      ],
      "id": "pdf-008-line-050",
      "source_page": 8,
      "text": "vorhergehenden Sätzen von der Steuerbemessungsgrund -",
      "words": [
        {
          "bbox": [
            76.53536,
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            135.4888,
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          ],
          "text": "vorhergehenden"
        },
        {
          "bbox": [
            138.2228,
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            162.99696,
            306.75034
          ],
          "text": "Sätzen"
        },
        {
          "bbox": [
            165.73096,
            299.45434,
            178.90592,
            306.75034
          ],
          "text": "von"
        },
        {
          "bbox": [
            181.63992,
            299.45434,
            193.47616,
            306.75034
          ],
          "text": "der"
        },
        {
          "bbox": [
            196.20904,
            299.45434,
            287.37272,
            306.75034
          ],
          "text": "Steuerbemessungsgrund"
        },
        {
          "bbox": [
            287.438469,
            299.45434,
            290.550469,
            306.75034
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        76.534869,
        309.02122,
        169.561429,
        316.31722
      ],
      "id": "pdf-008-line-052",
      "source_page": 8,
      "text": "lage auszunehmen wären.",
      "words": [
        {
          "bbox": [
            76.534869,
            309.02122,
            91.492869,
            316.31722
          ],
          "text": "lage"
        },
        {
          "bbox": [
            93.714469,
            309.02122,
            143.498309,
            316.31722
          ],
          "text": "auszunehmen"
        },
        {
          "bbox": [
            145.720309,
            309.02122,
            169.561429,
            316.31722
          ],
          "text": "wären."
        }
      ]
    },
    {
      "bbox": [
        63.778709,
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        290.550469,
        330.18218
      ],
      "id": "pdf-008-line-054",
      "source_page": 8,
      "text": "b) Auf die deutsche Steuer vom Einkommen wird unter Beach-",
      "words": [
        {
          "bbox": [
            63.778709,
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            70.592949,
            330.18218
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.534629,
            322.88618,
            88.533509,
            330.18218
          ],
          "text": "Auf"
        },
        {
          "bbox": [
            90.787349,
            322.88618,
            101.600949,
            330.18218
          ],
          "text": "die"
        },
        {
          "bbox": [
            103.854469,
            322.88618,
            136.896549,
            330.18218
          ],
          "text": "deutsche"
        },
        {
          "bbox": [
            139.149989,
            322.88618,
            162.431189,
            330.18218
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            164.683829,
            322.88618,
            180.099589,
            330.18218
          ],
          "text": "vom"
        },
        {
          "bbox": [
            182.352469,
            322.88618,
            224.493909,
            330.18218
          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
            226.747749,
            322.88618,
            241.847269,
            330.18218
          ],
          "text": "wird"
        },
        {
          "bbox": [
            244.100069,
            322.88618,
            262.375429,
            330.18218
          ],
          "text": "unter"
        },
        {
          "bbox": [
            264.628149,
            322.88618,
            290.550469,
            330.18218
          ],
          "text": "Beach-"
        }
      ]
    },
    {
      "bbox": [
        76.534389,
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        339.74906
      ],
      "id": "pdf-008-line-056",
      "source_page": 8,
      "text": "tung der Vorschriften des deutschen Steuerrechts über die",
      "words": [
        {
          "bbox": [
            76.534389,
            332.45306,
            92.680629,
            339.74906
          ],
          "text": "tung"
        },
        {
          "bbox": [
            95.394309,
            332.45306,
            107.188789,
            339.74906
          ],
          "text": "der"
        },
        {
          "bbox": [
            109.900789,
            332.45306,
            152.928869,
            339.74906
          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
            155.642069,
            332.45306,
            168.772549,
            339.74906
          ],
          "text": "des"
        },
        {
          "bbox": [
            171.486469,
            332.45306,
            209.349029,
            339.74906
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            212.062229,
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          ],
          "text": "Steuerrechts"
        },
        {
          "bbox": [
            260.643269,
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          ],
          "text": "über"
        },
        {
          "bbox": [
            279.643749,
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            339.74906
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-058",
      "source_page": 8,
      "text": "Anrechnung ausländischer Steuern die liechtensteinische",
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        {
          "bbox": [
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          ],
          "text": "Anrechnung"
        },
        {
          "bbox": [
            124.275029,
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          ],
          "text": "ausländischer"
        },
        {
          "bbox": [
            178.640229,
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            206.901349,
            349.31602
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            210.721589,
            342.02002,
            221.713029,
            349.31602
          ],
          "text": "die"
        },
        {
          "bbox": [
            225.533029,
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            290.550069,
            349.31602
          ],
          "text": "liechtensteinische"
        }
      ]
    },
    {
      "bbox": [
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        358.8829
      ],
      "id": "pdf-008-line-060",
      "source_page": 8,
      "text": "Steuer angerechnet, die nach liechtensteinischem Recht und",
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        {
          "bbox": [
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            99.695109,
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            101.669509,
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            358.8829
          ],
          "text": "angerechnet,"
        },
        {
          "bbox": [
            150.048709,
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            160.814069,
            358.8829
          ],
          "text": "die"
        },
        {
          "bbox": [
            162.789269,
            351.5869,
            180.202069,
            358.8829
          ],
          "text": "nach"
        },
        {
          "bbox": [
            182.177669,
            351.5869,
            252.071749,
            358.8829
          ],
          "text": "liechtensteinischem"
        },
        {
          "bbox": [
            254.046389,
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            274.985589,
            358.8829
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            276.961349,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
        76.534309,
        361.15386,
        290.550629,
        368.44986
      ],
      "id": "pdf-008-line-062",
      "source_page": 8,
      "text": "in Übereinstimmung mit diesem Abkommen von den nach-",
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        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            85.457189,
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          ],
          "text": "Übereinstimmung"
        },
        {
          "bbox": [
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            368.44986
          ],
          "text": "mit"
        },
        {
          "bbox": [
            165.479589,
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            191.493589,
            368.44986
          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            237.931989,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            253.687829,
            361.15386,
            267.205989,
            368.44986
          ],
          "text": "den"
        },
        {
          "bbox": [
            269.889029,
            361.15386,
            290.550629,
            368.44986
          ],
          "text": "nach-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-064",
      "source_page": 8,
      "text": "stehenden Einkünften gezahlt wurde:",
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        {
          "bbox": [
            76.534789,
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          ],
          "text": "stehenden"
        },
        {
          "bbox": [
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            153.834469,
            378.01674
          ],
          "text": "Einkünften"
        },
        {
          "bbox": [
            156.056469,
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            181.771669,
            378.01674
          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
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            378.01674
          ],
          "text": "wurde:"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-066",
      "source_page": 8,
      "text": "aa) Dividenden im Sinne des Artikels 10, auf die Buch -",
      "words": [
        {
          "bbox": [
            76.534549,
            384.5857,
            87.196309,
            391.8817
          ],
          "text": "aa)"
        },
        {
          "bbox": [
            93.542309,
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            134.494069,
            391.8817
          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
            138.362309,
            384.5857,
            147.050629,
            391.8817
          ],
          "text": "im"
        },
        {
          "bbox": [
            150.917909,
            384.5857,
            171.423029,
            391.8817
          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            175.291029,
            384.5857,
            188.506069,
            391.8817
          ],
          "text": "des"
        },
        {
          "bbox": [
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            391.8817
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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          ],
          "text": "10,"
        },
        {
          "bbox": [
            238.397989,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            253.554229,
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            264.545669,
            391.8817
          ],
          "text": "die"
        },
        {
          "bbox": [
            268.413669,
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            391.8817
          ],
          "text": "Buch"
        },
        {
          "bbox": [
            287.438192,
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          ],
          "text": "-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-008-line-068",
      "source_page": 8,
      "text": "stabe a nicht anzuwenden ist;",
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        {
          "bbox": [
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          ],
          "text": "stabe"
        },
        {
          "bbox": [
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            119.912432,
            401.44858
          ],
          "text": "a"
        },
        {
          "bbox": [
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            401.44858
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            141.841152,
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            187.160112,
            401.44858
          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
            189.382112,
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            199.901072,
            401.44858
          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-070",
      "source_page": 8,
      "text": "bb) Zinsen im Sinne des Artikels 11, die in dem Fürstentum",
      "words": [
        {
          "bbox": [
            76.534272,
            408.01746,
            88.090752,
            415.31346
          ],
          "text": "bb)"
        },
        {
          "bbox": [
            93.542192,
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            117.394432,
            415.31346
          ],
          "text": "Zinsen"
        },
        {
          "bbox": [
            119.696432,
            408.01746,
            128.295792,
            415.31346
          ],
          "text": "im"
        },
        {
          "bbox": [
            130.596832,
            408.01746,
            150.746432,
            415.31346
          ],
          "text": "Sinne"
        },
        {
          "bbox": [
            153.048032,
            408.01746,
            166.085152,
            415.31346
          ],
          "text": "des"
        },
        {
          "bbox": [
            168.387872,
            408.01746,
            194.755152,
            415.31346
          ],
          "text": "Artikels"
        },
        {
          "bbox": [
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            208.176432,
            415.31346
          ],
          "text": "11,"
        },
        {
          "bbox": [
            210.477872,
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            221.291552,
            415.31346
          ],
          "text": "die"
        },
        {
          "bbox": [
            223.593152,
            408.01746,
            229.816592,
            415.31346
          ],
          "text": "in"
        },
        {
          "bbox": [
            232.118592,
            408.01746,
            247.979712,
            415.31346
          ],
          "text": "dem"
        },
        {
          "bbox": [
            250.280752,
            408.01746,
            290.552032,
            415.31346
          ],
          "text": "Fürstentum"
        }
      ]
    },
    {
      "bbox": [
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        236.155152,
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      ],
      "id": "pdf-008-line-072",
      "source_page": 8,
      "text": "Liechtenstein besteuert werden können;",
      "words": [
        {
          "bbox": [
            93.542352,
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            140.906352,
            424.88034
          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
            143.128352,
            417.58434,
            176.845632,
            424.88034
          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            179.067872,
            417.58434,
            205.427952,
            424.88034
          ],
          "text": "werden"
        },
        {
          "bbox": [
            207.649952,
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            236.155152,
            424.88034
          ],
          "text": "können;"
        }
      ]
    },
    {
      "bbox": [
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        290.550352,
        438.74522
      ],
      "id": "pdf-008-line-075",
      "source_page": 8,
      "text": "cc) Lizenzgebühren im Sinne des Artikels 12, die in dem",
      "words": [
        {
          "bbox": [
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          "text": "Lizenzgebühren"
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          "text": "die"
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      "text": "Fürstentum Liechtenstein besteuert werden können,",
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          "text": "besteuert"
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      "text": "dd) Einkünfte, die nach Artikel 13 Absatz 2 in dem Fürsten-",
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          "text": "Einkünfte,"
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          "text": "die"
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          "text": "dem"
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      "text": "tum Liechtenstein besteuert werden können;",
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      "text": "ee) Einkünfte, die nach Artikel 14 in dem Fürstentum Liech-",
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          "text": "Einkünfte,"
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      "text": "tenstein besteuert werden können;",
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      "text": "Vergütungen, die nach Artikel 15 in dem Fürstentum",
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      "text": "gg) Einkünfte, die nach Artikel 16 in dem Fürstentum Liech-",
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          "text": "Einkünfte,"
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          "text": "dem"
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          "text": "Fürstentum"
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      "text": "tenstein besteuert werden können.",
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      "text": "c) Statt der Bestimmungen des Buchstaben a sind die Bestim-",
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          "text": "Buchstaben"
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          "text": "a"
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          "text": "sind"
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          "text": "die"
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      "text": "Sinne der Artikel 7 und 10 und die diesen Einkünften zugrun-",
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          "text": "und"
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          "text": "10"
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          "text": "und"
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          "text": "diesen"
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          "text": "Einkünften"
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          "text": "zugrun-"
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      "text": "de liegenden Vermögenswerte, wenn die in der Bundesrepu-",
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          "text": "liegenden"
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          "text": "die"
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          "text": "in"
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          "bbox": [
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          "text": "der"
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        {
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          "text": "Bundesrepu-"
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    },
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      "source_page": 8,
      "text": "blik Deutschland ansässige Person nicht nachweist, dass die",
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          "text": "blik"
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          "text": "Deutschland"
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          "text": "ansässige"
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          "text": "Person"
        },
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          "text": "nicht"
        },
        {
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          "text": "nachweist,"
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          "text": "dass"
        },
        {
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          "text": "die"
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      ]
    },
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      "id": "pdf-008-line-107",
      "source_page": 8,
      "text": "Betriebsstätte in dem Wirtschaftsjahr, in dem sie den Gewinn",
      "words": [
        {
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          "text": "Betriebsstätte"
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          "text": "in"
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          "text": "dem"
        },
        {
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          "text": "Wirtschaftsjahr,"
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          "text": "in"
        },
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          "text": "dem"
        },
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          "text": "sie"
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          "text": "den"
        },
        {
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          "text": "Gewinn"
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      ]
    },
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      "id": "pdf-008-line-109",
      "source_page": 8,
      "text": "erzielt hat, oder die in dem Fürstentum Liechtenstein ansäs-",
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        {
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          "text": "erzielt"
        },
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          "text": "hat,"
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          "text": "oder"
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          "text": "die"
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          "text": "in"
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          "text": "dem"
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          "text": "Fürstentum"
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          "text": "Liechtenstein"
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          "text": "ansäs-"
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      "id": "pdf-008-line-111",
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      "text": "sige Gesellschaft in dem Wirtschaftsjahr, für das sie die Aus-",
      "words": [
        {
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          "text": "sige"
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          "text": "Gesellschaft"
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          "text": "in"
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          "text": "dem"
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          "text": "Wirtschaftsjahr,"
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          "text": "für"
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          "text": "das"
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          "text": "sie"
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          "text": "die"
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          "text": "Aus-"
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      "id": "pdf-008-line-113",
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      "text": "schüttung vorgenommen hat, ihre Bruttoerträge ausschließ-",
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        {
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          "text": "schüttung"
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          "text": "vorgenommen"
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          "text": "hat,"
        },
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          "text": "ihre"
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          "text": "Bruttoerträge"
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          "text": "ausschließ-"
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      ]
    },
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      "id": "pdf-008-line-115",
      "source_page": 8,
      "text": "lich oder fast ausschließlich aus unter § 8 Absatz 1 des",
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          "text": "lich"
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          "text": "oder"
        },
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          "text": "fast"
        },
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          "text": "ausschließlich"
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          "text": "aus"
        },
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          "bbox": [
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          "text": "unter"
        },
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          "text": "§"
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          "text": "8"
        },
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          "text": "Absatz"
        },
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          "text": "1"
        },
        {
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          "text": "des"
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      ]
    },
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      "id": "pdf-008-line-117",
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      "text": "deutschen Außensteuergesetzes fallenden Tätigkeiten bezieht",
      "words": [
        {
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          "text": "deutschen"
        },
        {
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          "text": "Außensteuergesetzes"
        },
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          "text": "fallenden"
        },
        {
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          "text": "Tätigkeiten"
        },
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          "text": "bezieht"
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      ]
    },
    {
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      "id": "pdf-008-line-119",
      "source_page": 8,
      "text": "oder Erträge wirtschaftlich diesen Tätigkeiten zuzurechnen",
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        {
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          "text": "oder"
        },
        {
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          "text": "Erträge"
        },
        {
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          "text": "wirtschaftlich"
        },
        {
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          "text": "diesen"
        },
        {
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          "text": "Tätigkeiten"
        },
        {
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          "text": "zuzurechnen"
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      ]
    },
    {
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      "id": "pdf-008-line-121",
      "source_page": 8,
      "text": "sind; Gleiches gilt für unbewegliches Vermögen, das einer",
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        {
          "bbox": [
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          "text": "sind;"
        },
        {
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          ],
          "text": "Gleiches"
        },
        {
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          ],
          "text": "gilt"
        },
        {
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "unbewegliches"
        },
        {
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          "text": "Vermögen,"
        },
        {
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          "text": "das"
        },
        {
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          "text": "einer"
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      ]
    },
    {
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      "id": "pdf-008-line-122",
      "source_page": 8,
      "text": "Betriebsstätte dient, und die daraus erzielten Einkünfte (Arti-",
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        {
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          "text": "Betriebsstätte"
        },
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          "text": "dient,"
        },
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          "text": "und"
        },
        {
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          "text": "die"
        },
        {
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          "text": "daraus"
        },
        {
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          "text": "erzielten"
        },
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          "text": "Einkünfte"
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          "text": "(Arti-"
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      ]
    },
    {
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      "id": "pdf-008-line-124",
      "source_page": 8,
      "text": "kel 6 Absatz 4) sowie für die Gewinne aus der Veräußerung",
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        {
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          "text": "kel"
        },
        {
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          "text": "6"
        },
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          "text": "Absatz"
        },
        {
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          "text": "4)"
        },
        {
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          ],
          "text": "sowie"
        },
        {
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          ],
          "text": "für"
        },
        {
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          ],
          "text": "die"
        },
        {
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          "text": "Gewinne"
        },
        {
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Veräußerung"
        }
      ]
    },
    {
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      "id": "pdf-008-line-126",
      "source_page": 8,
      "text": "dieses unbeweglichen Vermögens (Artikel 13 Absatz 1) und",
      "words": [
        {
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          "text": "dieses"
        },
        {
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          ],
          "text": "unbeweglichen"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögens"
        },
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          "text": "(Artikel"
        },
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          "text": "13"
        },
        {
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          "text": "Absatz"
        },
        {
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          ],
          "text": "1)"
        },
        {
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          ],
          "text": "und"
        }
      ]
    },
    {
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      "id": "pdf-008-line-128",
      "source_page": 8,
      "text": "des beweglichen Vermögens, das zum Betriebsvermögen der",
      "words": [
        {
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "beweglichen"
        },
        {
          "bbox": [
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          "text": "Vermögens,"
        },
        {
          "bbox": [
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          "text": "das"
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        {
          "bbox": [
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          "text": "zum"
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        {
          "bbox": [
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          "text": "Betriebsvermögen"
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          "text": "der"
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      ]
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    {
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      "text": "Betriebsstätte gehört (Artikel 13 Absatz 3).",
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        {
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          "text": "Betriebsstätte"
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          "text": "gehört"
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          "text": "(Artikel"
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          "text": "13"
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          "text": "Absatz"
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          "text": "3)."
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      ]
    },
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      "id": "pdf-008-line-133",
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      "text": "Im Sinne dieses Absatzes gelten Einkünfte oder Gewinne sowie",
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        {
          "bbox": [
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          "text": "Im"
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          "text": "Sinne"
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          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Absatzes"
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          "bbox": [
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          ],
          "text": "gelten"
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        {
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          "text": "Einkünfte"
        },
        {
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          ],
          "text": "oder"
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        {
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          "text": "Gewinne"
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          "text": "sowie"
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      ]
    },
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      "id": "pdf-008-line-134",
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      "text": "Vermögen einer in der Bundesrepublik Deutschland ansässigen",
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        {
          "bbox": [
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          "text": "Vermögen"
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        {
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          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
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          "bbox": [
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          "text": "der"
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        {
          "bbox": [
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          "text": "Bundesrepublik"
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          "text": "ansässigen"
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      "id": "pdf-008-line-137",
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      "text": "Person, die nach diesem Abkommen in dem Fürstentum Liech-",
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        {
          "bbox": [
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          "text": "Person,"
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          "text": "die"
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          "text": "nach"
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          "text": "diesem"
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          "text": "Abkommen"
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          "text": "in"
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          "text": "dem"
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          "text": "Fürstentum"
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          "text": "Liech-"
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      ]
    },
    {
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      "text": "tenstein besteuert werden können, als Einkünfte aus Quellen in-",
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        {
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          "text": "tenstein"
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          "text": "besteuert"
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          "text": "können,"
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          "text": "als"
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          ],
          "text": "Einkünfte"
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        {
          "bbox": [
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          "text": "aus"
        },
        {
          "bbox": [
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          "text": "Quellen"
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          "text": "in-"
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    },
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      "text": "nerhalb des Fürstentums Liechtenstein oder als Vermögen, das",
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        {
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          "text": "des"
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          "text": "Fürstentums"
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          "text": "Liechtenstein"
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          "text": "oder"
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          "text": "als"
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          "text": "Vermögen,"
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      "text": "im Fürstentum Liechtenstein belegen ist.",
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        {
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          "text": "im"
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          "text": "Fürstentum"
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          "text": "Liechtenstein"
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          "text": "belegen"
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      "id": "pdf-008-line-004",
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      "text": "(2) Bezieht eine im Fürstentum Liechtenstein ansässige Per-",
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          "text": "(2)"
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          "text": "Bezieht"
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          "text": "eine"
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          "text": "im"
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          "text": "Fürstentum"
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          "text": "Liechtenstein"
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          "text": "Per-"
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      "text": "son Einkünfte oder hat sie Vermögen und können diese Einkünf-",
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          "text": "son"
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          "text": "hat"
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          "text": "sie"
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          "text": "Vermögen"
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          "text": "und"
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          "text": "können"
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          ],
          "text": "diese"
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          ],
          "text": "Einkünf-"
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      "id": "pdf-008-line-007",
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      "text": "te oder dieses Vermögen nach diesem Abkommen in der Bun-",
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        {
          "bbox": [
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          "text": "te"
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          "text": "oder"
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          "text": "dieses"
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          "text": "Vermögen"
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          "text": "nach"
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          "text": "diesem"
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          "text": "Abkommen"
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          "text": "in"
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          ],
          "text": "der"
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        {
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          "text": "Bun-"
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      "id": "pdf-008-line-009",
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      "text": "desrepublik Deutschland besteuert werden oder sind nach dem",
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          "text": "desrepublik"
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          "text": "sind"
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      "id": "pdf-008-line-011",
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      "text": "Artikel 10 von der Steuer der Bundesrepublik Deutschland be-",
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          "text": "10"
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          "text": "von"
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          "text": "der"
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          ],
          "text": "Steuer"
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          "text": "der"
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          "text": "Bundesrepublik"
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          "text": "Deutschland"
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          "text": "be-"
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      "id": "pdf-008-line-013",
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      "text": "freit, wird die Steuer wie folgt festgesetzt:",
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          "text": "freit,"
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          ],
          "text": "wird"
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          "text": "die"
        },
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          "text": "wie"
        },
        {
          "bbox": [
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          "text": "folgt"
        },
        {
          "bbox": [
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          "text": "festgesetzt:"
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      ]
    },
    {
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      "id": "pdf-008-line-015",
      "source_page": 8,
      "text": "a) Soweit Buchstabe b nichts anderes vorsieht, werden die Ein-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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          ],
          "text": "Soweit"
        },
        {
          "bbox": [
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          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
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          ],
          "text": "b"
        },
        {
          "bbox": [
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          ],
          "text": "nichts"
        },
        {
          "bbox": [
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          ],
          "text": "anderes"
        },
        {
          "bbox": [
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          ],
          "text": "vorsieht,"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            504.658912,
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            515.406112,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            517.372192,
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          ],
          "text": "Ein-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-017",
      "source_page": 8,
      "text": "künfte oder das Vermögen von der Bemessungsgrundlage",
      "words": [
        {
          "bbox": [
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          ],
          "text": "künfte"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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            375.159952,
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            417.415792,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            433.344512,
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            445.194032,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            447.933552,
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          ],
          "text": "Bemessungsgrundlage"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-019",
      "source_page": 8,
      "text": "der liechtensteinischen Steuer ausgenommen. Das Fürsten-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "liechtensteinischen"
        },
        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          ],
          "text": "ausgenommen."
        },
        {
          "bbox": [
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          ],
          "text": "Das"
        },
        {
          "bbox": [
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          ],
          "text": "Fürsten-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-021",
      "source_page": 8,
      "text": "tum Liechtenstein behält aber das Recht, die nach den Be-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tum"
        },
        {
          "bbox": [
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          "text": "behält"
        },
        {
          "bbox": [
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          ],
          "text": "aber"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Recht,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            502.474752,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            518.607312,
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          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-023",
      "source_page": 8,
      "text": "stimmungen dieses Abkommens von der Steuer ausgenom-",
      "words": [
        {
          "bbox": [
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          "text": "stimmungen"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            436.291152,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            451.524192,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            465.417312,
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            490.890592,
            174.81042,
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          "text": "ausgenom-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-025",
      "source_page": 8,
      "text": "menen Einkünfte und Vermögenswerte bei der Festsetzung",
      "words": [
        {
          "bbox": [
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          "text": "menen"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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            191.6733
          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Vermögenswerte"
        },
        {
          "bbox": [
            460.100432,
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            473.652192,
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            485.401312,
            191.6733
          ],
          "text": "der"
        },
        {
          "bbox": [
            488.090592,
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            531.492832,
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          ],
          "text": "Festsetzung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-027",
      "source_page": 8,
      "text": "des Steuersatzes für das übrige Einkommen oder Vermögen",
      "words": [
        {
          "bbox": [
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            330.513152,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Steuersatzes"
        },
        {
          "bbox": [
            380.934592,
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            390.413072,
            201.24018
          ],
          "text": "für"
        },
        {
          "bbox": [
            392.579952,
            193.94418,
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            201.24018
          ],
          "text": "das"
        },
        {
          "bbox": [
            407.785792,
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          ],
          "text": "übrige"
        },
        {
          "bbox": [
            432.468112,
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          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
            476.777552,
            193.94418,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            495.237232,
            193.94418,
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          ],
          "text": "Vermögen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-029",
      "source_page": 8,
      "text": "der Person zu berücksichtigen. Für Einkünfte aus Dividenden",
      "words": [
        {
          "bbox": [
            317.475712,
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            329.128832,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            210.80706
          ],
          "text": "Person"
        },
        {
          "bbox": [
            357.801392,
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            366.065152,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            368.040752,
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          ],
          "text": "berücksichtigen."
        },
        {
          "bbox": [
            428.617872,
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          ],
          "text": "Für"
        },
        {
          "bbox": [
            441.862592,
            203.51106,
            474.909872,
            210.80706
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            476.885152,
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            489.579232,
            210.80706
          ],
          "text": "aus"
        },
        {
          "bbox": [
            491.555632,
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          ],
          "text": "Dividenden"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-031",
      "source_page": 8,
      "text": "gelten die vorstehenden Bestimmungen nur für diejenigen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
            467.001152,
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            481.665872,
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "diejenigen"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-033",
      "source_page": 8,
      "text": "Einkünfte, die von einer in der Bundesrepublik Deutschland",
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        {
          "bbox": [
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          "text": "Einkünfte,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            384.740912,
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            229.94098
          ],
          "text": "einer"
        },
        {
          "bbox": [
            404.866272,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            413.739792,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            428.089792,
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          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
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          ],
          "text": "Deutschland"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-035",
      "source_page": 8,
      "text": "ansässigen Gesellschaft an eine in dem Fürstentum Liech-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ansässigen"
        },
        {
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            408.368672,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            419.894272,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            437.606352,
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            443.887872,
            239.50786
          ],
          "text": "in"
        },
        {
          "bbox": [
            446.612512,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Fürstentum"
        },
        {
          "bbox": [
            508.831312,
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          ],
          "text": "Liech-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-037",
      "source_page": 8,
      "text": "tenstein ansässige Gesellschaft (jedoch nicht an eine Perso-",
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        {
          "bbox": [
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          ],
          "text": "tenstein"
        },
        {
          "bbox": [
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            385.516992,
            241.77874,
            429.652032,
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          ],
          "text": "Gesellschaft"
        },
        {
          "bbox": [
            431.771232,
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            458.467072,
            249.07474
          ],
          "text": "(jedoch"
        },
        {
          "bbox": [
            460.586032,
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            478.070832,
            249.07474
          ],
          "text": "nicht"
        },
        {
          "bbox": [
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            488.932912,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            491.051872,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
            507.983952,
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          ],
          "text": "Perso-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-039",
      "source_page": 8,
      "text": "nengesellschaft) gezahlt werden, der unmittelbar mindestens",
      "words": [
        {
          "bbox": [
            317.474512,
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          ],
          "text": "nengesellschaft)"
        },
        {
          "bbox": [
            376.983792,
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          ],
          "text": "gezahlt"
        },
        {
          "bbox": [
            404.520912,
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            432.951552,
            258.64178
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            434.925152,
            251.34578,
            446.575392,
            258.64178
          ],
          "text": "der"
        },
        {
          "bbox": [
            448.548512,
            251.34578,
            488.499072,
            258.64178
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            490.472192,
            251.34578,
            531.489072,
            258.64178
          ],
          "text": "mindestens"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-041",
      "source_page": 8,
      "text": "10 Prozent der stimmberechtigten Anteile der in der Bundes-",
      "words": [
        {
          "bbox": [
            317.474912,
            260.91266,
            326.361312,
            268.20866
          ],
          "text": "10"
        },
        {
          "bbox": [
            328.352112,
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          "text": "stimmberechtigten"
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          "text": "Anteile"
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        {
          "bbox": [
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          "text": "der"
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          "text": "in"
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          "text": "der"
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        {
          "bbox": [
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          "text": "Bundes-"
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      ]
    },
    {
      "bbox": [
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      "text": "republik Deutschland ansässigen Gesellschaft gehören. Das",
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        {
          "bbox": [
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          "text": "republik"
        },
        {
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          "text": "ansässigen"
        },
        {
          "bbox": [
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          "text": "Gesellschaft"
        },
        {
          "bbox": [
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          "text": "gehören."
        },
        {
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          "text": "Das"
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      ]
    },
    {
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      "text": "gilt nicht für Dividenden einer steuerbefreiten Gesellschaft",
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        {
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          "text": "gilt"
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        {
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          ],
          "text": "nicht"
        },
        {
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "Dividenden"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "steuerbefreiten"
        },
        {
          "bbox": [
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          "text": "Gesellschaft"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-047",
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      "text": "oder für Dividenden, die von der ausschüttenden Gesell-",
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          "text": "oder"
        },
        {
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          "text": "für"
        },
        {
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          "text": "Dividenden,"
        },
        {
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          "text": "die"
        },
        {
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          "text": "von"
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          "bbox": [
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          "text": "der"
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        {
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          "text": "ausschüttenden"
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          "text": "Gesell-"
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      ]
    },
    {
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      "id": "pdf-008-line-049",
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      "text": "schaft für Zwecke der Steuer der Bundesrepublik Deutsch-",
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        {
          "bbox": [
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          "text": "schaft"
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          ],
          "text": "für"
        },
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          ],
          "text": "Zwecke"
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        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          "text": "der"
        },
        {
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          "text": "Bundesrepublik"
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          "text": "Deutsch-"
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      ]
    },
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      "text": "land abgezogen werden können. Für die Zwecke der Steuern",
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          "text": "abgezogen"
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          "text": "werden"
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          "text": "können."
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          ],
          "text": "Für"
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        {
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          ],
          "text": "die"
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        {
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          "text": "Zwecke"
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        {
          "bbox": [
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          "text": "der"
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        {
          "bbox": [
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          "text": "Steuern"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-053",
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      "text": "vom Vermögen werden von der Bemessungsgrundlage der",
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        {
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          "text": "vom"
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          "text": "Vermögen"
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          "text": "werden"
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        {
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          "text": "von"
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        {
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          "text": "der"
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          "text": "Bemessungsgrundlage"
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          "text": "der"
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    },
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      "text": "liechtensteinischen Steuer ebenfalls Beteiligungen ausge-",
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          "text": "Steuer"
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          "text": "ebenfalls"
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        {
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          "text": "Beteiligungen"
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        {
          "bbox": [
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          "text": "ausge-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-057",
      "source_page": 8,
      "text": "nommen, deren Ausschüttungen, falls solche gezahlt werden,",
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        {
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          "text": "nommen,"
        },
        {
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          ],
          "text": "deren"
        },
        {
          "bbox": [
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          ],
          "text": "Ausschüttungen,"
        },
        {
          "bbox": [
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          "text": "falls"
        },
        {
          "bbox": [
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          "text": "solche"
        },
        {
          "bbox": [
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          "text": "gezahlt"
        },
        {
          "bbox": [
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          "text": "werden,"
        }
      ]
    },
    {
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      "id": "pdf-008-line-059",
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      "text": "nach den vorhergehenden Sätzen von der Steuerbemes-",
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        {
          "bbox": [
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          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "vorhergehenden"
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        {
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          "text": "Sätzen"
        },
        {
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerbemes-"
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      ]
    },
    {
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      "id": "pdf-008-line-061",
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      "text": "sungsgrundlage auszunehmen wären.",
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        {
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          "text": "sungsgrundlage"
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        {
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          "text": "auszunehmen"
        },
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          "text": "wären."
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      ]
    },
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      "text": "b) Bezieht eine im Fürstentum Liechtenstein ansässige Person",
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          "text": "b)"
        },
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          "text": "Bezieht"
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          "text": "eine"
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          "text": "im"
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          "text": "Fürstentum"
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          "text": "ansässige"
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      "id": "pdf-008-line-065",
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      "text": "Einkünfte im Sinne der Artikel 10, 11, 12, 14, 15 und 16, die",
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          "text": "im"
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          "text": "Sinne"
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          "text": "der"
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          "text": "Artikel"
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          "text": "10,"
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          "text": "11,"
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          "text": "12,"
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          "text": "14,"
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          "text": "15"
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          "text": "und"
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          "text": "16,"
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          "text": "die"
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      "text": "nach diesem Abkommen in der Bundesrepublik Deutschland",
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          "text": "nach"
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          "text": "diesem"
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          "text": "Abkommen"
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          "text": "in"
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          "text": "der"
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          "text": "Bundesrepublik"
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      ]
    },
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      "text": "besteuert werden können, so rechnet das Fürstentum Liech-",
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        {
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          "text": "besteuert"
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        {
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          "text": "werden"
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        {
          "bbox": [
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          "text": "können,"
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        {
          "bbox": [
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          "text": "so"
        },
        {
          "bbox": [
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          "text": "rechnet"
        },
        {
          "bbox": [
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          "text": "das"
        },
        {
          "bbox": [
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          "text": "Fürstentum"
        },
        {
          "bbox": [
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          "text": "Liech-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-071",
      "source_page": 8,
      "text": "tenstein unter Beachtung der Vorschriften des liechtensteini-",
      "words": [
        {
          "bbox": [
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          "text": "tenstein"
        },
        {
          "bbox": [
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          "text": "unter"
        },
        {
          "bbox": [
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          ],
          "text": "Beachtung"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Vorschriften"
        },
        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "liechtensteini-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-073",
      "source_page": 8,
      "text": "schen Steuerrechts über die Anrechnung ausländischer Steu-",
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        {
          "bbox": [
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          ],
          "text": "schen"
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        {
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          "text": "Steuerrechts"
        },
        {
          "bbox": [
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          ],
          "text": "über"
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Anrechnung"
        },
        {
          "bbox": [
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          ],
          "text": "ausländischer"
        },
        {
          "bbox": [
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          "text": "Steu-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-074",
      "source_page": 8,
      "text": "ern auf die vom Einkommen oder Vermögen dieser Person zu",
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        {
          "bbox": [
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          ],
          "text": "ern"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "vom"
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        {
          "bbox": [
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          "text": "Einkommen"
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        {
          "bbox": [
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          "text": "oder"
        },
        {
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          "text": "Vermögen"
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        {
          "bbox": [
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          "text": "dieser"
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        {
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          "text": "Person"
        },
        {
          "bbox": [
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          "text": "zu"
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      ]
    },
    {
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      "id": "pdf-008-line-076",
      "source_page": 8,
      "text": "erhebende liechtensteinische Steuer den Betrag an, der der",
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        {
          "bbox": [
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          ],
          "text": "erhebende"
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        {
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          ],
          "text": "liechtensteinische"
        },
        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Betrag"
        },
        {
          "bbox": [
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          ],
          "text": "an,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "der"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-078",
      "source_page": 8,
      "text": "nach deutschem Recht und in Übereinstimmung mit diesem",
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        {
          "bbox": [
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          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "deutschem"
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        {
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          "text": "Recht"
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          "text": "und"
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        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "Übereinstimmung"
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          "text": "mit"
        },
        {
          "bbox": [
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          "text": "diesem"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-080",
      "source_page": 8,
      "text": "Abkommen gezahlten Steuer entspricht. Der anzurechnende",
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        {
          "bbox": [
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          ],
          "text": "Abkommen"
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        {
          "bbox": [
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          ],
          "text": "gezahlten"
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        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          "text": "entspricht."
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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          ],
          "text": "anzurechnende"
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      ]
    },
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      "id": "pdf-008-line-082",
      "source_page": 8,
      "text": "Betrag darf jedoch den Teil der vor der Anrechnung ermittel-",
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        {
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          "text": "Betrag"
        },
        {
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          ],
          "text": "darf"
        },
        {
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          ],
          "text": "jedoch"
        },
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          ],
          "text": "den"
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        {
          "bbox": [
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          "text": "Teil"
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          "text": "der"
        },
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          "bbox": [
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          "text": "vor"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "Anrechnung"
        },
        {
          "bbox": [
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          "text": "ermittel-"
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      ]
    },
    {
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      "id": "pdf-008-line-083",
      "source_page": 8,
      "text": "ten Steuer nicht übersteigen, der auf die aus der Bundesre-",
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        {
          "bbox": [
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          ],
          "text": "ten"
        },
        {
          "bbox": [
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          ],
          "text": "Steuer"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "übersteigen,"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            448.900912,
            482.70146
          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Bundesre-"
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      ]
    },
    {
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      "id": "pdf-008-line-085",
      "source_page": 8,
      "text": "publik Deutschland bezogenen Einkünfte entfällt.",
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        {
          "bbox": [
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          ],
          "text": "publik"
        },
        {
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          "text": "bezogenen"
        },
        {
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          "text": "entfällt."
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      ]
    },
    {
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      ],
      "id": "pdf-008-line-087",
      "source_page": 8,
      "text": "Im Sinne dieses Absatzes gelten Einkünfte oder Gewinne sowie",
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        {
          "bbox": [
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          ],
          "text": "Im"
        },
        {
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
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          ],
          "text": "gelten"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "sowie"
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      ]
    },
    {
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      "id": "pdf-008-line-090",
      "source_page": 8,
      "text": "Vermögen einer in dem Fürstentum Liechtenstein ansässigen",
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        {
          "bbox": [
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          ],
          "text": "Vermögen"
        },
        {
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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            372.155712,
            515.42274
          ],
          "text": "in"
        },
        {
          "bbox": [
            375.366032,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Fürstentum"
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        {
          "bbox": [
            438.895552,
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          ],
          "text": "Liechtenstein"
        },
        {
          "bbox": [
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          "text": "ansässigen"
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      ]
    },
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      ],
      "id": "pdf-008-line-092",
      "source_page": 8,
      "text": "Person, die nach diesem Abkommen in der Bundesrepublik",
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        {
          "bbox": [
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            332.313312,
            524.98962
          ],
          "text": "Person,"
        },
        {
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Bundesrepublik"
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      ]
    },
    {
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      "id": "pdf-008-line-094",
      "source_page": 8,
      "text": "Deutschland besteuert werden können, als Einkünfte aus Quellen",
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        {
          "bbox": [
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          ],
          "text": "können,"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            490.274192,
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          ],
          "text": "aus"
        },
        {
          "bbox": [
            504.801792,
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          ],
          "text": "Quellen"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-096",
      "source_page": 8,
      "text": "innerhalb der Bundesrepublik Deutschland oder als Vermögen,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "innerhalb"
        },
        {
          "bbox": [
            340.369872,
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            352.093792,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            354.770512,
            536.82754,
            410.776032,
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          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            413.453072,
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            461.140432,
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            477.467552,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            480.144272,
            536.82754,
            490.237392,
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          ],
          "text": "als"
        },
        {
          "bbox": [
            492.916032,
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          ],
          "text": "Vermögen,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-097",
      "source_page": 8,
      "text": "das in der Bundesrepublik Deutschland belegen ist.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            328.418592,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            342.340432,
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          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            400.418432,
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            447.535552,
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          ],
          "text": "belegen"
        },
        {
          "bbox": [
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          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-100",
      "source_page": 8,
      "text": "(3) Ungeachtet der Absätze 1 Buchstabe a und 2 Buchstabe a",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
            326.009872,
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          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
            368.787792,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            382.305872,
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          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            412.613232,
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          ],
          "text": "1"
        },
        {
          "bbox": [
            419.000352,
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          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
            458.975632,
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          ],
          "text": "a"
        },
        {
          "bbox": [
            465.210432,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            480.665952,
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          ],
          "text": "2"
        },
        {
          "bbox": [
            487.053072,
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          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
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          "text": "a"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-102",
      "source_page": 8,
      "text": "wird die Doppelbesteuerung durch Steueranrechnung unter Be-",
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        {
          "bbox": [
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          ],
          "text": "wird"
        },
        {
          "bbox": [
            322.063312,
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            332.876832,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            335.128272,
            569.54882,
            405.550112,
            576.84482
          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
            407.802432,
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            428.252352,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            430.504192,
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            495.820752,
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          ],
          "text": "Steueranrechnung"
        },
        {
          "bbox": [
            498.073072,
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            516.348512,
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          ],
          "text": "unter"
        },
        {
          "bbox": [
            518.599232,
            569.54882,
            531.484352,
            576.84482
          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
        304.712352,
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        586.41186
      ],
      "id": "pdf-008-line-104",
      "source_page": 8,
      "text": "achtung der Vorschriften des innerstaatlichen Steuerrechts über",
      "words": [
        {
          "bbox": [
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          ],
          "text": "achtung"
        },
        {
          "bbox": [
            335.869792,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            349.683472,
            579.11586,
            392.197712,
            586.41186
          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
            394.311552,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            409.463152,
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          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
            467.868432,
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          ],
          "text": "Steuerrechts"
        },
        {
          "bbox": [
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          "text": "über"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-106",
      "source_page": 8,
      "text": "die Anrechnung ausländischer Steuern vermieden, wenn",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Anrechnung"
        },
        {
          "bbox": [
            363.088672,
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          ],
          "text": "ausländischer"
        },
        {
          "bbox": [
            414.787712,
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            444.736992,
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          ],
          "text": "vermieden,"
        },
        {
          "bbox": [
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          "text": "wenn"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-108",
      "source_page": 8,
      "text": "a) in den Vertragsstaaten Einkünfte oder Vermögen unterschied-",
      "words": [
        {
          "bbox": [
            304.711312,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
            317.467152,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            325.532032,
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            338.859072,
            609.56618
          ],
          "text": "den"
        },
        {
          "bbox": [
            340.779632,
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            397.287552,
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            431.814512,
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            447.870272,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            449.789712,
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            609.56618
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            487.411552,
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          "text": "unterschied-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-110",
      "source_page": 8,
      "text": "lichen Abkommensbestimmungen zugeordnet oder verschie-",
      "words": [
        {
          "bbox": [
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            338.233232,
            619.13306
          ],
          "text": "lichen"
        },
        {
          "bbox": [
            340.178912,
            611.83706,
            437.262512,
            619.13306
          ],
          "text": "Abkommensbestimmungen"
        },
        {
          "bbox": [
            439.208192,
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            619.13306
          ],
          "text": "zugeordnet"
        },
        {
          "bbox": [
            480.956112,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            499.031792,
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          ],
          "text": "verschie-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-112",
      "source_page": 8,
      "text": "denen Personen zugerechnet werden (außer nach Artikel 9)",
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        {
          "bbox": [
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          ],
          "text": "denen"
        },
        {
          "bbox": [
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          ],
          "text": "Personen"
        },
        {
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          ],
          "text": "zugerechnet"
        },
        {
          "bbox": [
            425.568832,
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            451.991552,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          ],
          "text": "(außer"
        },
        {
          "bbox": [
            479.629232,
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            497.151792,
            628.69994
          ],
          "text": "nach"
        },
        {
          "bbox": [
            499.830672,
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            522.273232,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            524.952352,
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          ],
          "text": "9)"
        }
      ]
    },
    {
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      "id": "pdf-008-line-114",
      "source_page": 8,
      "text": "und wenn auf Grund dieser unterschiedlichen Zuordnung",
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        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            334.695392,
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            638.2669
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            357.627872,
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            368.915952,
            638.2669
          ],
          "text": "auf"
        },
        {
          "bbox": [
            372.328752,
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            638.2669
          ],
          "text": "Grund"
        },
        {
          "bbox": [
            398.467312,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            424.095392,
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          ],
          "text": "unterschiedlichen"
        },
        {
          "bbox": [
            491.795472,
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          "text": "Zuordnung"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-116",
      "source_page": 8,
      "text": "oder Zurechnung die betreffenden Einkünfte oder Vermö-",
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        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            337.307792,
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            380.786032,
            647.83386
          ],
          "text": "Zurechnung"
        },
        {
          "bbox": [
            384.068512,
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            395.059952,
            647.83386
          ],
          "text": "die"
        },
        {
          "bbox": [
            398.341552,
            640.53786,
            444.650752,
            647.83386
          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
            447.932592,
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            481.883232,
            647.83386
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            485.164832,
            640.53786,
            501.724672,
            647.83386
          ],
          "text": "oder"
        },
        {
          "bbox": [
            505.005472,
            640.53786,
            531.482992,
            647.83386
          ],
          "text": "Vermö-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-008-line-118",
      "source_page": 8,
      "text": "genswerte doppelt besteuert würden und dieser Konflikt sich",
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        {
          "bbox": [
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          "text": "genswerte"
        },
        {
          "bbox": [
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          ],
          "text": "doppelt"
        },
        {
          "bbox": [
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          ],
          "text": "besteuert"
        },
        {
          "bbox": [
            420.956112,
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          ],
          "text": "würden"
        },
        {
          "bbox": [
            449.288912,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            464.836352,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            488.427152,
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          ],
          "text": "Konflikt"
        },
        {
          "bbox": [
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          "text": "sich"
        }
      ]
    },
    {
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      "id": "pdf-008-line-120",
      "source_page": 8,
      "text": "nicht durch ein Verfahren nach Artikel 25 regeln lässt;",
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        {
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Verfahren"
        },
        {
          "bbox": [
            408.699392,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            428.406432,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "25"
        },
        {
          "bbox": [
            464.113552,
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          ],
          "text": "regeln"
        },
        {
          "bbox": [
            488.258032,
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          "text": "lässt;"
        }
      ]
    },
    {
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      "id": "pdf-008-line-123",
      "source_page": 8,
      "text": "b) der andere Vertragsstaat das Abkommen so anwendet, dass",
      "words": [
        {
          "bbox": [
            304.710832,
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            311.524992,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            317.466672,
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            329.156032,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            331.148592,
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            355.712112,
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          ],
          "text": "andere"
        },
        {
          "bbox": [
            357.705552,
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            680.55514
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            406.677952,
            673.25914,
            419.703312,
            680.55514
          ],
          "text": "das"
        },
        {
          "bbox": [
            421.697792,
            673.25914,
            462.614352,
            680.55514
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            464.608192,
            673.25914,
            473.194272,
            680.55514
          ],
          "text": "so"
        },
        {
          "bbox": [
            475.188592,
            673.25914,
            512.469152,
            680.55514
          ],
          "text": "anwendet,"
        },
        {
          "bbox": [
            514.462192,
            673.25914,
            531.481632,
            680.55514
          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
        317.467152,
        682.82602,
        531.482592,
        690.12202
      ],
      "id": "pdf-008-line-125",
      "source_page": 8,
      "text": "er Einkünfte oder Vermögen von der Besteuerung ausnimmt",
      "words": [
        {
          "bbox": [
            317.467152,
            682.82602,
            324.426032,
            690.12202
          ],
          "text": "er"
        },
        {
          "bbox": [
            326.713712,
            682.82602,
            359.953152,
            690.12202
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            362.241632,
            682.82602,
            378.534432,
            690.12202
          ],
          "text": "oder"
        },
        {
          "bbox": [
            380.822112,
            682.82602,
            417.076592,
            690.12202
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            419.365472,
            682.82602,
            432.405232,
            690.12202
          ],
          "text": "von"
        },
        {
          "bbox": [
            434.694112,
            682.82602,
            446.395152,
            690.12202
          ],
          "text": "der"
        },
        {
          "bbox": [
            448.682832,
            682.82602,
            494.063792,
            690.12202
          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            496.353152,
            682.82602,
            531.482592,
            690.12202
          ],
          "text": "ausnimmt"
        }
      ]
    },
    {
      "bbox": [
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        531.483872,
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      ],
      "id": "pdf-008-line-127",
      "source_page": 8,
      "text": "oder Artikel 10 Absatz 2 auf diese Einkünfte anwendet, oder",
      "words": [
        {
          "bbox": [
            317.466432,
            692.3929,
            333.759232,
            699.6889
          ],
          "text": "oder"
        },
        {
          "bbox": [
            336.019952,
            692.3929,
            358.387712,
            699.6889
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            360.649712,
            692.3929,
            369.544992,
            699.6889
          ],
          "text": "10"
        },
        {
          "bbox": [
            371.806912,
            692.3929,
            396.387072,
            699.6889
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            398.649552,
            692.3929,
            403.097552,
            699.6889
          ],
          "text": "2"
        },
        {
          "bbox": [
            405.359472,
            692.3929,
            416.469632,
            699.6889
          ],
          "text": "auf"
        },
        {
          "bbox": [
            418.731472,
            692.3929,
            437.839872,
            699.6889
          ],
          "text": "diese"
        },
        {
          "bbox": [
            440.101392,
            692.3929,
            473.340832,
            699.6889
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            475.602352,
            692.3929,
            512.929712,
            699.6889
          ],
          "text": "anwendet,"
        },
        {
          "bbox": [
            515.190992,
            692.3929,
            531.483872,
            699.6889
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        317.466272,
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        531.482752,
        709.25578
      ],
      "id": "pdf-008-line-129",
      "source_page": 8,
      "text": "wenn er Einkünfte oder Einkunftsteile oder Vermögen oder",
      "words": [
        {
          "bbox": [
            317.466272,
            701.95978,
            336.916832,
            709.25578
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            339.649232,
            701.95978,
            346.674112,
            709.25578
          ],
          "text": "er"
        },
        {
          "bbox": [
            349.405392,
            701.95978,
            383.172432,
            709.25578
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            385.904512,
            701.95978,
            402.395312,
            709.25578
          ],
          "text": "oder"
        },
        {
          "bbox": [
            405.126592,
            701.95978,
            453.588912,
            709.25578
          ],
          "text": "Einkunftsteile"
        },
        {
          "bbox": [
            456.320992,
            701.95978,
            472.811792,
            709.25578
          ],
          "text": "oder"
        },
        {
          "bbox": [
            475.543072,
            701.95978,
            512.259632,
            709.25578
          ],
          "text": "Vermögen"
        },
        {
          "bbox": [
            514.992032,
            701.95978,
            531.482752,
            709.25578
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        317.466112,
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        531.482432,
        718.82282
      ],
      "id": "pdf-008-line-131",
      "source_page": 8,
      "text": "Vermögensteile nach dem Abkommen besteuern kann, durch",
      "words": [
        {
          "bbox": [
            317.466112,
            711.52682,
            371.530832,
            718.82282
          ],
          "text": "Vermögensteile"
        },
        {
          "bbox": [
            373.472192,
            711.52682,
            390.783552,
            718.82282
          ],
          "text": "nach"
        },
        {
          "bbox": [
            392.725392,
            711.52682,
            408.470672,
            718.82282
          ],
          "text": "dem"
        },
        {
          "bbox": [
            410.411472,
            711.52682,
            450.963952,
            718.82282
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            452.905792,
            711.52682,
            488.048672,
            718.82282
          ],
          "text": "besteuern"
        },
        {
          "bbox": [
            489.990512,
            711.52682,
            509.322832,
            718.82282
          ],
          "text": "kann,"
        },
        {
          "bbox": [
            511.264032,
            711.52682,
            531.482432,
            718.82282
          ],
          "text": "durch"
        }
      ]
    },
    {
      "bbox": [
        317.465792,
        721.0937,
        510.925552,
        728.3897
      ],
      "id": "pdf-008-line-132",
      "source_page": 8,
      "text": "sein innerstaatliches Recht jedoch daran gehindert ist;",
      "words": [
        {
          "bbox": [
            317.465792,
            721.0937,
            331.984032,
            728.3897
          ],
          "text": "sein"
        },
        {
          "bbox": [
            334.206032,
            721.0937,
            390.049472,
            728.3897
          ],
          "text": "innerstaatliches"
        },
        {
          "bbox": [
            392.272192,
            721.0937,
            413.307712,
            728.3897
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            415.529952,
            721.0937,
            439.676992,
            728.3897
          ],
          "text": "jedoch"
        },
        {
          "bbox": [
            441.898992,
            721.0937,
            462.147632,
            728.3897
          ],
          "text": "daran"
        },
        {
          "bbox": [
            464.369632,
            721.0937,
            498.184432,
            728.3897
          ],
          "text": "gehindert"
        },
        {
          "bbox": [
            500.406672,
            721.0937,
            510.925552,
            728.3897
          ],
          "text": "ist;"
        }
      ]
    },
    {
      "bbox": [
        313.213472,
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        531.482592,
        741.97722
      ],
      "id": "pdf-008-line-135",
      "source_page": 8,
      "text": "(4) Ungeachtet der vorstehenden Absätze wird die Doppelbe-",
      "words": [
        {
          "bbox": [
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            321.761392,
            741.97722
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.165312,
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            367.361152,
            741.97722
          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
            369.340272,
            734.68122,
            380.999792,
            741.97722
          ],
          "text": "der"
        },
        {
          "bbox": [
            382.977472,
            734.68122,
            431.393712,
            741.97722
          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
            433.372512,
            734.68122,
            461.979232,
            741.97722
          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            463.957712,
            734.68122,
            478.994752,
            741.97722
          ],
          "text": "wird"
        },
        {
          "bbox": [
            480.972592,
            734.68122,
            491.744672,
            741.97722
          ],
          "text": "die"
        },
        {
          "bbox": [
            493.723152,
            734.68122,
            531.482592,
            741.97722
          ],
          "text": "Doppelbe-"
        }
      ]
    },
    {
      "bbox": [
        304.709792,
        744.2481,
        531.481072,
        751.5441
      ],
      "id": "pdf-008-line-136",
      "source_page": 8,
      "text": "steuerung durch Steueranrechnung unter Beachtung der Vor-",
      "words": [
        {
          "bbox": [
            304.709792,
            744.2481,
            341.028992,
            751.5441
          ],
          "text": "steuerung"
        },
        {
          "bbox": [
            343.992272,
            744.2481,
            364.797952,
            751.5441
          ],
          "text": "durch"
        },
        {
          "bbox": [
            367.760592,
            744.2481,
            434.411312,
            751.5441
          ],
          "text": "Steueranrechnung"
        },
        {
          "bbox": [
            437.374592,
            744.2481,
            456.005632,
            751.5441
          ],
          "text": "unter"
        },
        {
          "bbox": [
            458.967232,
            744.2481,
            498.495472,
            751.5441
          ],
          "text": "Beachtung"
        },
        {
          "bbox": [
            501.458752,
            744.2481,
            513.337792,
            751.5441
          ],
          "text": "der"
        },
        {
          "bbox": [
            516.299392,
            744.2481,
            531.481072,
            751.5441
          ],
          "text": "Vor-"
        }
      ]
    },
    {
      "bbox": [
        304.709312,
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        531.479232,
        761.11098
      ],
      "id": "pdf-008-line-138",
      "source_page": 8,
      "text": "schriften des innerstaatlichen Steuerrechts über die Anrechnung",
      "words": [
        {
          "bbox": [
            304.709312,
            753.81498,
            335.320432,
            761.11098
          ],
          "text": "schriften"
        },
        {
          "bbox": [
            337.307552,
            753.81498,
            350.319552,
            761.11098
          ],
          "text": "des"
        },
        {
          "bbox": [
            352.307312,
            753.81498,
            408.410672,
            761.11098
          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
            410.397792,
            753.81498,
            455.613232,
            761.11098
          ],
          "text": "Steuerrechts"
        },
        {
          "bbox": [
            457.600992,
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            473.711712,
            761.11098
          ],
          "text": "über"
        },
        {
          "bbox": [
            475.697632,
            753.81498,
            486.486032,
            761.11098
          ],
          "text": "die"
        },
        {
          "bbox": [
            488.472832,
            753.81498,
            531.479232,
            761.11098
          ],
          "text": "Anrechnung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-008-line-140",
      "source_page": 8,
      "text": "ausländischer Steuern vermieden, wenn der eine Vertragsstaat",
      "words": [
        {
          "bbox": [
            304.709472,
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            354.459392,
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          ],
          "text": "ausländischer"
        },
        {
          "bbox": [
            357.147312,
            763.38202,
            385.010272,
            770.67802
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            387.699392,
            763.38202,
            427.460912,
            770.67802
          ],
          "text": "vermieden,"
        },
        {
          "bbox": [
            430.149392,
            763.38202,
            449.469952,
            770.67802
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            452.159072,
            763.38202,
            463.905392,
            770.67802
          ],
          "text": "der"
        },
        {
          "bbox": [
            466.593312,
            763.38202,
            481.474752,
            770.67802
          ],
          "text": "eine"
        },
        {
          "bbox": [
            484.163472,
            763.38202,
            531.483792,
            770.67802
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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        772.9489,
        531.480752,
        780.2449
      ],
      "id": "pdf-008-line-142",
      "source_page": 8,
      "text": "nach Konsultation auf diplomatischem Weg dem anderen Ver-",
      "words": [
        {
          "bbox": [
            304.709792,
            772.9489,
            322.338512,
            780.2449
          ],
          "text": "nach"
        },
        {
          "bbox": [
            325.052832,
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            370.228192,
            780.2449
          ],
          "text": "Konsultation"
        },
        {
          "bbox": [
            372.942512,
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            384.148432,
            780.2449
          ],
          "text": "auf"
        },
        {
          "bbox": [
            386.862672,
            772.9489,
            444.384672,
            780.2449
          ],
          "text": "diplomatischem"
        },
        {
          "bbox": [
            447.097952,
            772.9489,
            463.293472,
            780.2449
          ],
          "text": "Weg"
        },
        {
          "bbox": [
            466.008272,
            772.9489,
            481.965072,
            780.2449
          ],
          "text": "dem"
        },
        {
          "bbox": [
            484.678352,
            772.9489,
            514.005232,
            780.2449
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            516.719552,
            772.9489,
            531.480752,
            780.2449
          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-003",
      "source_page": 9,
      "text": "tragsstaat andere Einkünfte notifiziert hat, auf die der erstge-",
      "words": [
        {
          "bbox": [
            63.7795,
            75.1172,
            100.08462,
            82.4132
          ],
          "text": "tragsstaat"
        },
        {
          "bbox": [
            103.0927,
            75.1172,
            128.13038,
            82.4132
          ],
          "text": "andere"
        },
        {
          "bbox": [
            131.1379,
            75.1172,
            165.08854,
            82.4132
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            168.09606,
            75.1172,
            201.59334,
            82.4132
          ],
          "text": "notifiziert"
        },
        {
          "bbox": [
            204.60142,
            75.1172,
            218.35398,
            82.4132
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            221.36118,
            75.1172,
            232.64926,
            82.4132
          ],
          "text": "auf"
        },
        {
          "bbox": [
            235.65694,
            75.1172,
            246.64838,
            82.4132
          ],
          "text": "die"
        },
        {
          "bbox": [
            249.6559,
            75.1172,
            261.53494,
            82.4132
          ],
          "text": "der"
        },
        {
          "bbox": [
            264.54166,
            75.1172,
            290.55118,
            82.4132
          ],
          "text": "erstge-"
        }
      ]
    },
    {
      "bbox": [
        63.77942,
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        290.55182,
        91.98024
      ],
      "id": "pdf-009-line-005",
      "source_page": 9,
      "text": "nannte Vertragsstaat diesen Absatz anzuwenden beabsichtigt.",
      "words": [
        {
          "bbox": [
            63.77942,
            84.68424,
            88.35654,
            91.98024
          ],
          "text": "nannte"
        },
        {
          "bbox": [
            91.06718,
            84.68424,
            138.65038,
            91.98024
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            141.36158,
            84.68424,
            165.13958,
            91.98024
          ],
          "text": "diesen"
        },
        {
          "bbox": [
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            192.65334,
            91.98024
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            195.36486,
            84.68424,
            241.0847,
            91.98024
          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
            243.79574,
            84.68424,
            290.55182,
            91.98024
          ],
          "text": "beabsichtigt."
        }
      ]
    },
    {
      "bbox": [
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        101.54712
      ],
      "id": "pdf-009-line-007",
      "source_page": 9,
      "text": "Die Doppelbesteuerung wird für die notifizierten Einkünfte durch",
      "words": [
        {
          "bbox": [
            63.77998,
            94.25112,
            75.48222,
            101.54712
          ],
          "text": "Die"
        },
        {
          "bbox": [
            77.5271,
            94.25112,
            147.94918,
            101.54712
          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
            149.99494,
            94.25112,
            165.09446,
            101.54712
          ],
          "text": "wird"
        },
        {
          "bbox": [
            167.1387,
            94.25112,
            176.61718,
            101.54712
          ],
          "text": "für"
        },
        {
          "bbox": [
            178.66126,
            94.25112,
            189.47494,
            101.54712
          ],
          "text": "die"
        },
        {
          "bbox": [
            191.51982,
            94.25112,
            232.77254,
            101.54712
          ],
          "text": "notifizierten"
        },
        {
          "bbox": [
            234.81782,
            94.25112,
            268.05734,
            101.54712
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            270.10222,
            94.25112,
            290.55214,
            101.54712
          ],
          "text": "durch"
        }
      ]
    },
    {
      "bbox": [
        63.77974,
        103.818,
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      "id": "pdf-009-line-009",
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      "text": "Steueranrechnung vom ersten Tag des Kalenderjahres vermie-",
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        {
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          "text": "Steueranrechnung"
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          "text": "vom"
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          "text": "ersten"
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          "text": "Tag"
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          "text": "des"
        },
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          "text": "Kalenderjahres"
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          "text": "vermie-"
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      ]
    },
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      "source_page": 9,
      "text": "den, das dem Kalenderjahr folgt, in dem die Notifikation über-",
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          "text": "das"
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          "text": "dem"
        },
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          "text": "Kalenderjahr"
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          "text": "folgt,"
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          "text": "in"
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        {
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          "text": "dem"
        },
        {
          "bbox": [
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          "text": "die"
        },
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          "text": "Notifikation"
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          "text": "über-"
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      ]
    },
    {
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      "text": "mittelt wurde.",
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        {
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          "text": "mittelt"
        },
        {
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          "text": "wurde."
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      ]
    },
    {
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      "id": "pdf-009-line-016",
      "source_page": 9,
      "text": "Artikel 24",
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        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          "text": "24"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-019",
      "source_page": 9,
      "text": "Gleichbehandlung",
      "words": [
        {
          "bbox": [
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          "text": "Gleichbehandlung"
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      ]
    },
    {
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      "source_page": 9,
      "text": "(1) Staatsangehörige eines Vertragsstaates dürfen im anderen",
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        {
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          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Staatsangehörige"
        },
        {
          "bbox": [
            149.27582,
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            167.92374,
            180.69592
          ],
          "text": "eines"
        },
        {
          "bbox": [
            169.88302,
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          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            226.51238,
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          ],
          "text": "dürfen"
        },
        {
          "bbox": [
            251.24246,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            261.7583,
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          "text": "anderen"
        }
      ]
    },
    {
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      "id": "pdf-009-line-023",
      "source_page": 9,
      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-",
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        {
          "bbox": [
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          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "keiner"
        },
        {
          "bbox": [
            135.59558,
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          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            182.4991,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            200.61694,
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          ],
          "text": "damit"
        },
        {
          "bbox": [
            222.55454,
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          ],
          "text": "zusammenhängen-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-025",
      "source_page": 9,
      "text": "den Verpflichtung unterworfen werden, die anders oder belas-",
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        {
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Verpflichtung"
        },
        {
          "bbox": [
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          "text": "unterworfen"
        },
        {
          "bbox": [
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "anders"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "belas-"
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      ]
    },
    {
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      "id": "pdf-009-line-027",
      "source_page": 9,
      "text": "tender ist als die Besteuerung und die damit zusammenhängen-",
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        {
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          "text": "tender"
        },
        {
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          "text": "ist"
        },
        {
          "bbox": [
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          "text": "als"
        },
        {
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "damit"
        },
        {
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          "text": "zusammenhängen-"
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      ]
    },
    {
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      "text": "den Verpflichtungen, denen Staatsangehörige des anderen",
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        {
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Verpflichtungen,"
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        {
          "bbox": [
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          ],
          "text": "denen"
        },
        {
          "bbox": [
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          ],
          "text": "Staatsangehörige"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "anderen"
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      ]
    },
    {
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      "source_page": 9,
      "text": "Staates unter gleichen Verhältnissen, insbesondere hinsichtlich",
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        {
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          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "unter"
        },
        {
          "bbox": [
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          "text": "gleichen"
        },
        {
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          "text": "Verhältnissen,"
        },
        {
          "bbox": [
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          ],
          "text": "insbesondere"
        },
        {
          "bbox": [
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          "text": "hinsichtlich"
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      ]
    },
    {
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      "id": "pdf-009-line-033",
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      "text": "der Ansässigkeit, unterworfen sind oder unterworfen werden",
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        {
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          "text": "der"
        },
        {
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          "text": "Ansässigkeit,"
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          "text": "unterworfen"
        },
        {
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          "text": "sind"
        },
        {
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "unterworfen"
        },
        {
          "bbox": [
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          "text": "werden"
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      ]
    },
    {
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      "id": "pdf-009-line-035",
      "source_page": 9,
      "text": "können. Diese Bestimmung gilt ungeachtet des Artikels 1 auch",
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          "text": "können."
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          "text": "Diese"
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        {
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          "text": "Bestimmung"
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          ],
          "text": "gilt"
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          "text": "ungeachtet"
        },
        {
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          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Artikels"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          "text": "auch"
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      ]
    },
    {
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      "id": "pdf-009-line-037",
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      "text": "für Personen, die in keinem Vertragsstaat ansässig sind.",
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        {
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          "text": "für"
        },
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          "text": "Personen,"
        },
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "keinem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
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          "text": "ansässig"
        },
        {
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          "text": "sind."
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      ]
    },
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      "source_page": 9,
      "text": "(2) Staatenlose, die in einem Vertragsstaat ansässig sind, dür-",
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        {
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          "text": "(2)"
        },
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          ],
          "text": "Staatenlose,"
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        {
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässig"
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        {
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
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          "text": "dür-"
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      ]
    },
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      "source_page": 9,
      "text": "fen in keinem Vertragsstaat einer Besteuerung oder damit zu-",
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        {
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          "text": "fen"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "keinem"
        },
        {
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          "text": "Vertragsstaat"
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        {
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          "text": "einer"
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        {
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          "text": "Besteuerung"
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        {
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          "text": "oder"
        },
        {
          "bbox": [
            255.69934,
            273.65176,
            276.2099,
            280.94776
          ],
          "text": "damit"
        },
        {
          "bbox": [
            278.97358,
            273.65176,
            290.55102,
            280.94776
          ],
          "text": "zu-"
        }
      ]
    },
    {
      "bbox": [
        63.77942,
        283.21872,
        290.55422,
        290.51472
      ],
      "id": "pdf-009-line-043",
      "source_page": 9,
      "text": "sammenhängenden Verpflichtung unterworfen werden, die an-",
      "words": [
        {
          "bbox": [
            63.77942,
            283.21872,
            134.97046,
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          ],
          "text": "sammenhängenden"
        },
        {
          "bbox": [
            137.6727,
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            185.01622,
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          ],
          "text": "Verpflichtung"
        },
        {
          "bbox": [
            187.71902,
            283.21872,
            230.83918,
            290.51472
          ],
          "text": "unterworfen"
        },
        {
          "bbox": [
            233.54142,
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            262.33942,
            290.51472
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            265.04102,
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            275.92614,
            290.51472
          ],
          "text": "die"
        },
        {
          "bbox": [
            278.62806,
            283.21872,
            290.55422,
            290.51472
          ],
          "text": "an-"
        }
      ]
    },
    {
      "bbox": [
        63.78014,
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      ],
      "id": "pdf-009-line-045",
      "source_page": 9,
      "text": "ders oder belastender ist als die Besteuerung und die damit",
      "words": [
        {
          "bbox": [
            63.78014,
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            79.7463,
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          ],
          "text": "ders"
        },
        {
          "bbox": [
            83.08958,
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            99.64942,
            300.08168
          ],
          "text": "oder"
        },
        {
          "bbox": [
            102.99086,
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            145.85302,
            300.08168
          ],
          "text": "belastender"
        },
        {
          "bbox": [
            149.19446,
            292.78568,
            157.66782,
            300.08168
          ],
          "text": "ist"
        },
        {
          "bbox": [
            161.01062,
            292.78568,
            171.25886,
            300.08168
          ],
          "text": "als"
        },
        {
          "bbox": [
            174.60222,
            292.78568,
            185.59366,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            188.9359,
            292.78568,
            235.20662,
            300.08168
          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            238.54974,
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            252.36606,
            300.08168
          ],
          "text": "und"
        },
        {
          "bbox": [
            255.7075,
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            266.69894,
            300.08168
          ],
          "text": "die"
        },
        {
          "bbox": [
            270.04118,
            292.78568,
            290.55174,
            300.08168
          ],
          "text": "damit"
        }
      ]
    },
    {
      "bbox": [
        63.78078,
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        290.55382,
        309.64856
      ],
      "id": "pdf-009-line-047",
      "source_page": 9,
      "text": "zusammenhängenden Verpflichtungen, denen Staatsangehörige",
      "words": [
        {
          "bbox": [
            63.78078,
            302.35256,
            142.42886,
            309.64856
          ],
          "text": "zusammenhängenden"
        },
        {
          "bbox": [
            144.40798,
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            201.97966,
            309.64856
          ],
          "text": "Verpflichtungen,"
        },
        {
          "bbox": [
            203.95814,
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            226.1031,
            309.64856
          ],
          "text": "denen"
        },
        {
          "bbox": [
            228.08222,
            302.35256,
            290.55382,
            309.64856
          ],
          "text": "Staatsangehörige"
        }
      ]
    },
    {
      "bbox": [
        63.78134,
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        290.55326,
        319.21544
      ],
      "id": "pdf-009-line-049",
      "source_page": 9,
      "text": "des betreffenden Staates unter gleichen Verhältnissen, insbeson-",
      "words": [
        {
          "bbox": [
            63.78134,
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            76.68094,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            78.61262,
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            123.18718,
            319.21544
          ],
          "text": "betreffenden"
        },
        {
          "bbox": [
            125.11806,
            311.91944,
            151.68998,
            319.21544
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            153.62166,
            311.91944,
            171.6219,
            319.21544
          ],
          "text": "unter"
        },
        {
          "bbox": [
            173.55166,
            311.91944,
            202.99302,
            319.21544
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            204.9239,
            311.91944,
            253.7619,
            319.21544
          ],
          "text": "Verhältnissen,"
        },
        {
          "bbox": [
            255.69222,
            311.91944,
            290.55326,
            319.21544
          ],
          "text": "insbeson-"
        }
      ]
    },
    {
      "bbox": [
        63.78094,
        321.4864,
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        328.7824
      ],
      "id": "pdf-009-line-051",
      "source_page": 9,
      "text": "dere hinsichtlich der Ansässigkeit, unterworfen sind oder unter-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "dere"
        },
        {
          "bbox": [
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          ],
          "text": "hinsichtlich"
        },
        {
          "bbox": [
            124.37262,
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            136.07366,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            138.44286,
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          ],
          "text": "Ansässigkeit,"
        },
        {
          "bbox": [
            188.0367,
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          ],
          "text": "unterworfen"
        },
        {
          "bbox": [
            233.16942,
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            248.13614,
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          ],
          "text": "sind"
        },
        {
          "bbox": [
            250.5055,
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            266.79838,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            269.16758,
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          ],
          "text": "unter-"
        }
      ]
    },
    {
      "bbox": [
        63.78054,
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        147.53182,
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      ],
      "id": "pdf-009-line-053",
      "source_page": 9,
      "text": "worfen werden können.",
      "words": [
        {
          "bbox": [
            63.78054,
            331.05336,
            88.22254,
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          ],
          "text": "worfen"
        },
        {
          "bbox": [
            90.44454,
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          ],
          "text": "werden"
        },
        {
          "bbox": [
            119.02662,
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          "text": "können."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-055",
      "source_page": 9,
      "text": "(3) Die Besteuerung einer Betriebsstätte, die ein Unternehmen",
      "words": [
        {
          "bbox": [
            72.28422,
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
            85.09334,
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          ],
          "text": "Die"
        },
        {
          "bbox": [
            98.62534,
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          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            145.38478,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            164.57718,
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          ],
          "text": "Betriebsstätte,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            240.8191,
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-057",
      "source_page": 9,
      "text": "eines Vertragsstaates im anderen Vertragsstaat hat, darf in dem",
      "words": [
        {
          "bbox": [
            63.78038,
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            82.59278,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            84.89006,
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            140.1359,
            362.06584
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            142.43318,
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            151.03262,
            362.06584
          ],
          "text": "im"
        },
        {
          "bbox": [
            153.32822,
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            362.06584
          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            234.01038,
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
            249.79206,
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          ],
          "text": "darf"
        },
        {
          "bbox": [
            266.17134,
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            272.3947,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            274.69126,
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          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-059",
      "source_page": 9,
      "text": "anderen Staat nicht ungünstiger sein als die Besteuerung von",
      "words": [
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            96.04574,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            117.89982,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            138.4511,
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          ],
          "text": "ungünstiger"
        },
        {
          "bbox": [
            184.22206,
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          ],
          "text": "sein"
        },
        {
          "bbox": [
            201.72654,
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            211.9567,
            371.6328
          ],
          "text": "als"
        },
        {
          "bbox": [
            214.70382,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            228.42326,
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          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            277.35062,
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          ],
          "text": "von"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-061",
      "source_page": 9,
      "text": "Unternehmen des anderen Staates, die die gleiche Tätigkeit aus-",
      "words": [
        {
          "bbox": [
            63.77958,
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            111.85142,
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          ],
          "text": "Unternehmen"
        },
        {
          "bbox": [
            113.82262,
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            381.19968
          ],
          "text": "des"
        },
        {
          "bbox": [
            128.77486,
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            157.64406,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            159.61526,
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          ],
          "text": "Staates,"
        },
        {
          "bbox": [
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            201.35206,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            203.32294,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            216.05062,
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          ],
          "text": "gleiche"
        },
        {
          "bbox": [
            243.32662,
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            272.81062,
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            274.78214,
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            381.19968
          ],
          "text": "aus-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-063",
      "source_page": 9,
      "text": "üben. Diese Bestimmung ist nicht so auszulegen, als verpflichte",
      "words": [
        {
          "bbox": [
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            83.9351,
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          ],
          "text": "üben."
        },
        {
          "bbox": [
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          ],
          "text": "Diese"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmung"
        },
        {
          "bbox": [
            155.59702,
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            163.89246,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            185.68838,
            383.47056,
            194.28038,
            390.76656
          ],
          "text": "so"
        },
        {
          "bbox": [
            196.43614,
            383.47056,
            239.09358,
            390.76656
          ],
          "text": "auszulegen,"
        },
        {
          "bbox": [
            241.2483,
            383.47056,
            251.31862,
            390.76656
          ],
          "text": "als"
        },
        {
          "bbox": [
            253.47462,
            383.47056,
            290.55174,
            390.76656
          ],
          "text": "verpflichte"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-065",
      "source_page": 9,
      "text": "sie einen Vertragsstaat, den in dem anderen Vertragsstaat an-",
      "words": [
        {
          "bbox": [
            63.77894,
            393.03752,
            73.97814,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
            76.70814,
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            96.22422,
            400.33352
          ],
          "text": "einen"
        },
        {
          "bbox": [
            98.95462,
            393.03752,
            149.05814,
            400.33352
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            151.78798,
            393.03752,
            165.40086,
            400.33352
          ],
          "text": "den"
        },
        {
          "bbox": [
            168.13126,
            393.03752,
            174.41854,
            400.33352
          ],
          "text": "in"
        },
        {
          "bbox": [
            177.14894,
            393.03752,
            193.13782,
            400.33352
          ],
          "text": "dem"
        },
        {
          "bbox": [
            195.86726,
            393.03752,
            225.29046,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            228.02086,
            393.03752,
            275.83702,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            278.56766,
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          ],
          "text": "an-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-067",
      "source_page": 9,
      "text": "sässigen Personen Steuerfreibeträge, -vergünstigungen und -er-",
      "words": [
        {
          "bbox": [
            63.77926,
            402.60448,
            95.02958,
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          ],
          "text": "sässigen"
        },
        {
          "bbox": [
            97.0071,
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            130.43702,
            409.90048
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            132.41454,
            402.60448,
            195.71942,
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          ],
          "text": "Steuerfreibeträge,"
        },
        {
          "bbox": [
            197.6963,
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            259.89062,
            409.90048
          ],
          "text": "-vergünstigungen"
        },
        {
          "bbox": [
            261.86814,
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            275.46238,
            409.90048
          ],
          "text": "und"
        },
        {
          "bbox": [
            277.43886,
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            290.55294,
            409.90048
          ],
          "text": "-er-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-069",
      "source_page": 9,
      "text": "mäßigungen auf Grund des Personenstandes oder der Familien-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "mäßigungen"
        },
        {
          "bbox": [
            109.88398,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            122.97694,
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            145.3255,
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          ],
          "text": "Grund"
        },
        {
          "bbox": [
            147.31854,
            412.17136,
            160.34446,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            162.33926,
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            224.14358,
            419.46736
          ],
          "text": "Personenstandes"
        },
        {
          "bbox": [
            226.13838,
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            242.41446,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            244.40734,
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            256.09726,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            258.09014,
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          ],
          "text": "Familien-"
        }
      ]
    },
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      "id": "pdf-009-line-070",
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      "text": "lasten zu gewähren, die er seinen ansässigen Personen gewährt.",
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        {
          "bbox": [
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          "text": "lasten"
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          "text": "zu"
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          "text": "gewähren,"
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          "text": "die"
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          "text": "er"
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          "text": "seinen"
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          "text": "ansässigen"
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          "text": "Personen"
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          "text": "gewährt."
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      "text": "(4) Sofern nicht Artikel 9 Absatz 1, Artikel 11 Absatz 4 oder",
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          "text": "(4)"
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          "text": "Sofern"
        },
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "Artikel"
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        {
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          "text": "9"
        },
        {
          "bbox": [
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          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "1,"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
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          "bbox": [
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          "text": "11"
        },
        {
          "bbox": [
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          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        },
        {
          "bbox": [
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          "text": "oder"
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      ]
    },
    {
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      ],
      "id": "pdf-009-line-074",
      "source_page": 9,
      "text": "Artikel 12 Absatz 4 anzuwenden ist, sind Zinsen, Lizenzgebüh-",
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        {
          "bbox": [
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          ],
          "text": "Artikel"
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          "text": "12"
        },
        {
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          "text": "Absatz"
        },
        {
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          ],
          "text": "4"
        },
        {
          "bbox": [
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          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            195.98446,
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          ],
          "text": "sind"
        },
        {
          "bbox": [
            213.62678,
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          ],
          "text": "Zinsen,"
        },
        {
          "bbox": [
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          ],
          "text": "Lizenzgebüh-"
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      ]
    },
    {
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      "id": "pdf-009-line-076",
      "source_page": 9,
      "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-",
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        {
          "bbox": [
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          ],
          "text": "ren"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "andere"
        },
        {
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          "text": "Entgelte,"
        },
        {
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          ],
          "text": "die"
        },
        {
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          "text": "ein"
        },
        {
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          "text": "Unternehmen"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          "text": "Vertrags-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-078",
      "source_page": 9,
      "text": "staates an eine im anderen Vertragsstaat ansässige Person zahlt,",
      "words": [
        {
          "bbox": [
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          "text": "staates"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
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          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          "text": "ansässige"
        },
        {
          "bbox": [
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          "text": "Person"
        },
        {
          "bbox": [
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          "text": "zahlt,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-080",
      "source_page": 9,
      "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-",
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        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "steuerpflichtigen"
        },
        {
          "bbox": [
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          ],
          "text": "Gewinne"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          "text": "Unter-"
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      ]
    },
    {
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      "id": "pdf-009-line-082",
      "source_page": 9,
      "text": "nehmens unter den gleichen Bedingungen wie Zahlungen an",
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        {
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          "text": "nehmens"
        },
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          "text": "unter"
        },
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          ],
          "text": "den"
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        {
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          ],
          "text": "gleichen"
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          "text": "Bedingungen"
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        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          "text": "Zahlungen"
        },
        {
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          "text": "an"
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      ]
    },
    {
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      "id": "pdf-009-line-084",
      "source_page": 9,
      "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-",
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        {
          "bbox": [
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          "text": "eine"
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          ],
          "text": "im"
        },
        {
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          "text": "erstgenannten"
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        {
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          ],
          "text": "Staat"
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        {
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          "text": "ansässige"
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          ],
          "text": "Person"
        },
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          "bbox": [
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          "text": "zum"
        },
        {
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          "text": "Abzug"
        },
        {
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          "text": "zuzu-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-086",
      "source_page": 9,
      "text": "lassen. Dementsprechend sind Schulden, die ein Unternehmen",
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        {
          "bbox": [
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          "text": "lassen."
        },
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          "text": "Dementsprechend"
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          ],
          "text": "sind"
        },
        {
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          ],
          "text": "Schulden,"
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        {
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Unternehmen"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-088",
      "source_page": 9,
      "text": "eines Vertragsstaates gegenüber einer im anderen Vertragsstaat",
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        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaates"
        },
        {
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          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
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          ],
          "text": "Vertragsstaat"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-090",
      "source_page": 9,
      "text": "ansässigen Person hat, bei der Ermittlung des steuerpflichtigen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ansässigen"
        },
        {
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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            147.15214,
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Ermittlung"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "steuerpflichtigen"
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      ]
    },
    {
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      ],
      "id": "pdf-009-line-091",
      "source_page": 9,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-",
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        {
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          ],
          "text": "Vermögens"
        },
        {
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          ],
          "text": "dieses"
        },
        {
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          ],
          "text": "Unternehmens"
        },
        {
          "bbox": [
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          ],
          "text": "unter"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "gleichen"
        },
        {
          "bbox": [
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          ],
          "text": "Bedingun-"
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      ]
    },
    {
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      ],
      "id": "pdf-009-line-093",
      "source_page": 9,
      "text": "gen wie Schulden gegenüber einer im erstgenannten Staat an-",
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        {
          "bbox": [
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            77.11582,
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          ],
          "text": "gen"
        },
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          ],
          "text": "wie"
        },
        {
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            128.2359,
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          ],
          "text": "Schulden"
        },
        {
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            169.28782,
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          ],
          "text": "gegenüber"
        },
        {
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            189.4387,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "erstgenannten"
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      "text": "sässigen Person zum Abzug zuzulassen.",
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      "text": "(5) Unternehmen eines Vertragsstaates, deren Kapital ganz",
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          "text": "Unternehmen"
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          "text": "eines"
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          "text": "Vertragsstaates,"
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          "text": "Kapital"
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      "text": "oder teilweise unmittelbar oder mittelbar einer im anderen Ver-",
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          "text": "einer"
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          "text": "im"
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      "text": "(6) Dieser Artikel gilt ungeachtet des Artikels 2 für Steuern je-",
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      "text": "Artikel 25",
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          "text": "Artikel"
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      "text": "(1) Ist eine Person der Auffassung, dass Maßnahmen eines",
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      "text": "Vertragsstaates oder beider Vertragsstaaten für sie zu einer Be-",
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        {
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          "text": "beider"
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          "text": "Vertragsstaaten"
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          "text": "für"
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          "text": "sie"
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          "text": "zu"
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          "text": "einer"
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          "text": "Be-"
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      ]
    },
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      "text": "steuerung führen oder führen werden, die diesem Abkommen",
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          "text": "die"
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      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-",
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        {
          "bbox": [
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        },
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          "text": "entspricht,"
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          "bbox": [
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          "text": "sie"
        },
        {
          "bbox": [
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          "text": "unbeschadet"
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          "text": "der"
        },
        {
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          "text": "nach"
        },
        {
          "bbox": [
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          "text": "dem"
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          "text": "inner-"
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    },
    {
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      "text": "staatlichen Recht dieser Staaten vorgesehenen Rechtsmittel ih-",
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        {
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          "text": "Recht"
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          "text": "dieser"
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          "text": "Staaten"
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          "text": "vorgesehenen"
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          "text": "Rechtsmittel"
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          "text": "ih-"
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      ]
    },
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      "id": "pdf-009-line-135",
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      "text": "ren Fall der zuständigen Behörde des Vertragsstaates, in dem sie",
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        {
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          "text": "ren"
        },
        {
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          "text": "Fall"
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "zuständigen"
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        {
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          "text": "Behörde"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "Vertragsstaates,"
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          "text": "in"
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          "text": "dem"
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          "text": "sie"
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      "text": "ansässig ist, oder, sofern ihr Fall von Artikel 24 Absatz 1 erfasst",
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          "text": "ansässig"
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          "text": "ist,"
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          "text": "oder,"
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          "text": "sofern"
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          "text": "Fall"
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          "text": "von"
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          "text": "24"
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          "text": "Absatz"
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          "text": "1"
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          "text": "erfasst"
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      ]
    },
    {
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      "id": "pdf-009-line-006",
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      "text": "wird, der zuständigen Behörde des Vertragsstaates unterbreiten,",
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        {
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          "text": "wird,"
        },
        {
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "zuständigen"
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        {
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          "text": "Behörde"
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        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Vertragsstaates"
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          "text": "unterbreiten,"
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      ]
    },
    {
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      "text": "dessen Staatsangehöriger sie ist. Der Fall muss innerhalb von",
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          "text": "dessen"
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        {
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          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "ist."
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          "text": "muss"
        },
        {
          "bbox": [
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          "text": "innerhalb"
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          "text": "von"
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      ]
    },
    {
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      "text": "drei Jahren nach der ersten Mitteilung der Maßnahme unterbrei-",
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        {
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          "text": "Jahren"
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          "text": "nach"
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        {
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          "text": "der"
        },
        {
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          "text": "ersten"
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          "text": "Mitteilung"
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Maßnahme"
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          "text": "unterbrei-"
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    },
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      "id": "pdf-009-line-012",
      "source_page": 9,
      "text": "tet werden, die zu einer diesem Abkommen nicht entsprechen-",
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        {
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          ],
          "text": "tet"
        },
        {
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          "text": "werden,"
        },
        {
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          ],
          "text": "die"
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          ],
          "text": "zu"
        },
        {
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          ],
          "text": "einer"
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        {
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          ],
          "text": "diesem"
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        {
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          "text": "Abkommen"
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          "text": "nicht"
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          "text": "entsprechen-"
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      ]
    },
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      "id": "pdf-009-line-014",
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      "text": "den Besteuerung führt.",
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        {
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Besteuerung"
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        {
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          "text": "führt."
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      "id": "pdf-009-line-015",
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      "text": "(2) Hält die zuständige Behörde die Einwendung für begründet",
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        {
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          ],
          "text": "Hält"
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          "text": "die"
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          "text": "zuständige"
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          ],
          "text": "Behörde"
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          ],
          "text": "die"
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        {
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          ],
          "text": "Einwendung"
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          ],
          "text": "für"
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        {
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          ],
          "text": "begründet"
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    },
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      "source_page": 9,
      "text": "und ist sie selbst nicht in der Lage, eine befriedigende Lösung",
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        {
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          ],
          "text": "und"
        },
        {
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
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          ],
          "text": "selbst"
        },
        {
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
            398.32462,
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Lage,"
        },
        {
          "bbox": [
            435.4079,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          "text": "befriedigende"
        },
        {
          "bbox": [
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          "text": "Lösung"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-018",
      "source_page": 9,
      "text": "herbeizuführen, so wird sie sich bemühen, den Fall durch",
      "words": [
        {
          "bbox": [
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          ],
          "text": "herbeizuführen,"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
            379.42702,
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            394.79334,
            163.37928
          ],
          "text": "wird"
        },
        {
          "bbox": [
            399.55038,
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          ],
          "text": "bemühen,"
        },
        {
          "bbox": [
            475.20094,
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
            510.70054,
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          ],
          "text": "durch"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-020",
      "source_page": 9,
      "text": "Verständigung mit der zuständigen Behörde des anderen Ver-",
      "words": [
        {
          "bbox": [
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            356.92942,
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          ],
          "text": "Verständigung"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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            385.49726,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
            484.49142,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Ver-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-022",
      "source_page": 9,
      "text": "tragsstaates so zu regeln, dass eine diesem Abkommen nicht",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tragsstaates"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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            372.01766,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "regeln,"
        },
        {
          "bbox": [
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          ],
          "text": "dass"
        },
        {
          "bbox": [
            422.3163,
            175.2172,
            437.3967,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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            466.5443,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          "text": "nicht"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-024",
      "source_page": 9,
      "text": "entsprechende Besteuerung vermieden wird. Die Verständi-",
      "words": [
        {
          "bbox": [
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            359.14182,
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          ],
          "text": "entsprechende"
        },
        {
          "bbox": [
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            409.67086,
            192.08008
          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            413.93014,
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          ],
          "text": "vermieden"
        },
        {
          "bbox": [
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          ],
          "text": "wird."
        },
        {
          "bbox": [
            478.17078,
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            490.05086,
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          ],
          "text": "Die"
        },
        {
          "bbox": [
            494.30926,
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            192.08008
          ],
          "text": "Verständi-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-026",
      "source_page": 9,
      "text": "gungsregelung ist ungeachtet der Fristen des innerstaatlichen",
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        {
          "bbox": [
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          ],
          "text": "gungsregelung"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "ungeachtet"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            430.93254,
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            455.24678,
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          ],
          "text": "Fristen"
        },
        {
          "bbox": [
            457.99742,
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            201.64696
          ],
          "text": "des"
        },
        {
          "bbox": [
            473.95414,
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          ],
          "text": "innerstaatlichen"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-028",
      "source_page": 9,
      "text": "Rechts der Vertragsstaaten durchzuführen.",
      "words": [
        {
          "bbox": [
            304.73614,
            203.91784,
            329.77118,
            211.21384
          ],
          "text": "Rechts"
        },
        {
          "bbox": [
            331.9939,
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            343.69494,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            345.91574,
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            401.60958,
            211.21384
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
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          ],
          "text": "durchzuführen."
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-030",
      "source_page": 9,
      "text": "(3) Die zuständigen Behörden der Vertragsstaaten werden",
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        {
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          "text": "(3)"
        },
        {
          "bbox": [
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          "text": "Die"
        },
        {
          "bbox": [
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörden"
        },
        {
          "bbox": [
            428.8267,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            444.2339,
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-032",
      "source_page": 9,
      "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Ausle-",
      "words": [
        {
          "bbox": [
            304.7359,
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            319.25414,
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          ],
          "text": "bemühen,"
        },
        {
          "bbox": [
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          ],
          "text": "Schwierigkeiten"
        },
        {
          "bbox": [
            418.96134,
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            435.25414,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            437.76886,
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          ],
          "text": "Zweifel,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            481.14958,
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            491.96262,
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            494.47862,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            508.69438,
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          ],
          "text": "Ausle-"
        }
      ]
    },
    {
      "bbox": [
        304.7355,
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      ],
      "id": "pdf-009-line-034",
      "source_page": 9,
      "text": "gung oder Anwendung dieses Abkommens entstehen, in gegen-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gung"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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            385.3535,
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          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
            387.32766,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            412.27934,
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
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          ],
          "text": "entstehen,"
        },
        {
          "bbox": [
            498.13382,
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            504.33118,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            506.30486,
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          ],
          "text": "gegen-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-036",
      "source_page": 9,
      "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-",
      "words": [
        {
          "bbox": [
            304.73502,
            246.61272,
            334.81078,
            253.90872
          ],
          "text": "seitigem"
        },
        {
          "bbox": [
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          ],
          "text": "Einvernehmen"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "beseitigen."
        },
        {
          "bbox": [
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          ],
          "text": "Sie"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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            500.12958,
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "gemein-"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-038",
      "source_page": 9,
      "text": "sam darüber beraten, wie eine Doppelbesteuerung in Fällen",
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        {
          "bbox": [
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          ],
          "text": "sam"
        },
        {
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          "text": "darüber"
        },
        {
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          "text": "beraten,"
        },
        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            510.26614,
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          ],
          "text": "Fällen"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-040",
      "source_page": 9,
      "text": "vermieden werden kann, die in diesem Abkommen nicht behan-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "vermieden"
        },
        {
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          ],
          "text": "werden"
        },
        {
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          "text": "kann,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            413.4123,
            273.04256
          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "behan-"
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      ]
    },
    {
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      "id": "pdf-009-line-042",
      "source_page": 9,
      "text": "delt sind. Der Unterbreitung eines Falles nach Absatz 1 bedarf",
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        {
          "bbox": [
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          ],
          "text": "delt"
        },
        {
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          ],
          "text": "sind."
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
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          ],
          "text": "Unterbreitung"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Falles"
        },
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
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          ],
          "text": "1"
        },
        {
          "bbox": [
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          "text": "bedarf"
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      ]
    },
    {
      "bbox": [
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        284.8804,
        366.64998,
        292.1764
      ],
      "id": "pdf-009-line-044",
      "source_page": 9,
      "text": "es insoweit nicht.",
      "words": [
        {
          "bbox": [
            304.7347,
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "insoweit"
        },
        {
          "bbox": [
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          "text": "nicht."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-046",
      "source_page": 9,
      "text": "(4) Die zuständigen Behörden der Vertragsstaaten können zur",
      "words": [
        {
          "bbox": [
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          "text": "(4)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
            339.79878,
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            384.92254,
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          ],
          "text": "Behörden"
        },
        {
          "bbox": [
            421.53574,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
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          ],
          "text": "können"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-048",
      "source_page": 9,
      "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Absät-",
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        {
          "bbox": [
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          ],
          "text": "Herbeiführung"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            377.28838,
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          ],
          "text": "Einigung"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Sinne"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
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          "text": "Absät-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-050",
      "source_page": 9,
      "text": "ze unmittelbar miteinander verkehren, gegebenenfalls auch durch",
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        {
          "bbox": [
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          ],
          "text": "ze"
        },
        {
          "bbox": [
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          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
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          ],
          "text": "miteinander"
        },
        {
          "bbox": [
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          ],
          "text": "verkehren,"
        },
        {
          "bbox": [
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          ],
          "text": "gegebenenfalls"
        },
        {
          "bbox": [
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "durch"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-052",
      "source_page": 9,
      "text": "eine aus ihnen oder ihren Vertretern bestehende gemeinsame",
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        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "ihnen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "ihren"
        },
        {
          "bbox": [
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          ],
          "text": "Vertretern"
        },
        {
          "bbox": [
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          ],
          "text": "bestehende"
        },
        {
          "bbox": [
            485.06478,
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          ],
          "text": "gemeinsame"
        }
      ]
    },
    {
      "bbox": [
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        351.02198,
        344.43816
      ],
      "id": "pdf-009-line-054",
      "source_page": 9,
      "text": "Kommission.",
      "words": [
        {
          "bbox": [
            304.7335,
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            344.43816
          ],
          "text": "Kommission."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-056",
      "source_page": 9,
      "text": "(5) Haben sich die zuständigen Behörden im Rahmen eines",
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        {
          "bbox": [
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
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          ],
          "text": "Haben"
        },
        {
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörden"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Rahmen"
        },
        {
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          ],
          "text": "eines"
        }
      ]
    },
    {
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      "id": "pdf-009-line-058",
      "source_page": 9,
      "text": "Verständigungsverfahrens nach diesem Artikel erfolglos um eine",
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        {
          "bbox": [
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          "text": "Verständigungsverfahrens"
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "erfolglos"
        },
        {
          "bbox": [
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          ],
          "text": "um"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-060",
      "source_page": 9,
      "text": "umfassende Einigung in einem Fall bemüht, so wird der Fall",
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        {
          "bbox": [
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          "text": "umfassende"
        },
        {
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          ],
          "text": "Einigung"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          ],
          "text": "bemüht,"
        },
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          "text": "so"
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        {
          "bbox": [
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          ],
          "text": "wird"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
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      ]
    },
    {
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      "id": "pdf-009-line-062",
      "source_page": 9,
      "text": "durch ein Schiedsverfahren beigelegt, das entsprechend und ge-",
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        {
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          "text": "durch"
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Schiedsverfahren"
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          "bbox": [
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          ],
          "text": "beigelegt,"
        },
        {
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          ],
          "text": "das"
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          "text": "entsprechend"
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          "text": "und"
        },
        {
          "bbox": [
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          "text": "ge-"
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      ]
    },
    {
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      "id": "pdf-009-line-064",
      "source_page": 9,
      "text": "mäß den Anforderungen des Absatzes 6 und den von den Ver-",
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        {
          "bbox": [
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          ],
          "text": "mäß"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Anforderungen"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Absatzes"
        },
        {
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          ],
          "text": "6"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Ver-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-009-line-066",
      "source_page": 9,
      "text": "tragsstaaten vereinbarten Vorschriften oder Verfahren durchge-",
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        {
          "bbox": [
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          ],
          "text": "tragsstaaten"
        },
        {
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          ],
          "text": "vereinbarten"
        },
        {
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          ],
          "text": "Vorschriften"
        },
        {
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "Verfahren"
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        {
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          ],
          "text": "durchge-"
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      ]
    },
    {
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      ],
      "id": "pdf-009-line-068",
      "source_page": 9,
      "text": "führt wird, wenn",
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        {
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          ],
          "text": "führt"
        },
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          ],
          "text": "wird,"
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        {
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          ],
          "text": "wenn"
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      ]
    },
    {
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      ],
      "id": "pdf-009-line-071",
      "source_page": 9,
      "text": "a) in mindestens einem Vertragsstaat eine Steuererklärung be-",
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        {
          "bbox": [
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          ],
          "text": "a)"
        },
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          ],
          "text": "in"
        },
        {
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          ],
          "text": "mindestens"
        },
        {
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          ],
          "text": "einem"
        },
        {
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          ],
          "text": "Vertragsstaat"
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        {
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          ],
          "text": "eine"
        },
        {
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          ],
          "text": "Steuererklärung"
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        {
          "bbox": [
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          ],
          "text": "be-"
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      ]
    },
    {
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      "id": "pdf-009-line-072",
      "source_page": 9,
      "text": "züglich der Steuerjahre im streitigen Fall eingereicht wurde,",
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        {
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          "text": "züglich"
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerjahre"
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        {
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "streitigen"
        },
        {
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          ],
          "text": "Fall"
        },
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          "bbox": [
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          ],
          "text": "eingereicht"
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          "text": "wurde,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-075",
      "source_page": 9,
      "text": "b) die zuständigen Behörden nicht vor dem Zeitpunkt, zu dem",
      "words": [
        {
          "bbox": [
            304.73134,
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            311.5455,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörden"
        },
        {
          "bbox": [
            414.1759,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            434.21414,
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          ],
          "text": "vor"
        },
        {
          "bbox": [
            448.0219,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Zeitpunkt,"
        },
        {
          "bbox": [
            504.80158,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            515.6427,
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          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-077",
      "source_page": 9,
      "text": "das Schiedsverfahren anderenfalls begonnen hätte, überein-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Schiedsverfahren"
        },
        {
          "bbox": [
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          ],
          "text": "anderenfalls"
        },
        {
          "bbox": [
            441.8295,
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          ],
          "text": "begonnen"
        },
        {
          "bbox": [
            479.68014,
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          ],
          "text": "hätte,"
        },
        {
          "bbox": [
            501.8763,
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          ],
          "text": "überein-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-079",
      "source_page": 9,
      "text": "kommen, dass der Fall nicht für ein Schiedsverfahren geeig-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "kommen,"
        },
        {
          "bbox": [
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          ],
          "text": "dass"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          "text": "Schiedsverfahren"
        },
        {
          "bbox": [
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          "text": "geeig-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-081",
      "source_page": 9,
      "text": "net ist, und",
      "words": [
        {
          "bbox": [
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          ],
          "text": "net"
        },
        {
          "bbox": [
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          ],
          "text": "ist,"
        },
        {
          "bbox": [
            343.71094,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-083",
      "source_page": 9,
      "text": "c) alle betroffenen Personen den Bestimmungen von Absatz 6",
      "words": [
        {
          "bbox": [
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            311.09726,
            496.08392
          ],
          "text": "c)"
        },
        {
          "bbox": [
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            329.62782,
            496.08392
          ],
          "text": "alle"
        },
        {
          "bbox": [
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            373.07118,
            496.08392
          ],
          "text": "betroffenen"
        },
        {
          "bbox": [
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          ],
          "text": "Personen"
        },
        {
          "bbox": [
            411.77254,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            427.81598,
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            481.75806,
            496.08392
          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
            499.91462,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "6"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-085",
      "source_page": 9,
      "text": "Buchstabe d zugestimmt haben.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Buchstabe"
        },
        {
          "bbox": [
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          ],
          "text": "d"
        },
        {
          "bbox": [
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          ],
          "text": "zugestimmt"
        },
        {
          "bbox": [
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          ],
          "text": "haben."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-087",
      "source_page": 9,
      "text": "(6) Zum Zwecke von Absatz 5 und dieses Absatzes sind fol-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(6)"
        },
        {
          "bbox": [
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          ],
          "text": "Zum"
        },
        {
          "bbox": [
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          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            375.21206,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            390.81358,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "5"
        },
        {
          "bbox": [
            424.96582,
            512.34904,
            438.60438,
            519.64504
          ],
          "text": "und"
        },
        {
          "bbox": [
            441.16502,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            466.83478,
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            499.5651,
            519.64504
          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
            502.12758,
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            517.09422,
            519.64504
          ],
          "text": "sind"
        },
        {
          "bbox": [
            519.65486,
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            519.64504
          ],
          "text": "fol-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-089",
      "source_page": 9,
      "text": "gende Bestimmungen und Definitionen anzuwenden:",
      "words": [
        {
          "bbox": [
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          ],
          "text": "gende"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Definitionen"
        },
        {
          "bbox": [
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          ],
          "text": "anzuwenden:"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-092",
      "source_page": 9,
      "text": "a) Der Ausdruck „betroffene Person“ bedeutet diejenige Person,",
      "words": [
        {
          "bbox": [
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            311.09566,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
            331.8763,
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            367.2799,
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          ],
          "text": "„betroffene"
        },
        {
          "bbox": [
            408.4031,
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          ],
          "text": "Person“"
        },
        {
          "bbox": [
            438.19262,
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          ],
          "text": "bedeutet"
        },
        {
          "bbox": [
            471.42662,
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          ],
          "text": "diejenige"
        },
        {
          "bbox": [
            504.82942,
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          ],
          "text": "Person,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-094",
      "source_page": 9,
      "text": "die den Fall der zuständigen Behörde zur Beurteilung nach",
      "words": [
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
            362.20126,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            376.67718,
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Beurteilung"
        },
        {
          "bbox": [
            513.90654,
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          ],
          "text": "nach"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-096",
      "source_page": 9,
      "text": "diesem Artikel unterbreitet hat, sowie gegebenenfalls jede",
      "words": [
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "unterbreitet"
        },
        {
          "bbox": [
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          ],
          "text": "hat,"
        },
        {
          "bbox": [
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          ],
          "text": "sowie"
        },
        {
          "bbox": [
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          ],
          "text": "gegebenenfalls"
        },
        {
          "bbox": [
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          ],
          "text": "jede"
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      ]
    },
    {
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      "id": "pdf-009-line-097",
      "source_page": 9,
      "text": "andere Person, deren Steuerpflicht in einem der beiden",
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        {
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          ],
          "text": "andere"
        },
        {
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          ],
          "text": "Person,"
        },
        {
          "bbox": [
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          ],
          "text": "deren"
        },
        {
          "bbox": [
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          ],
          "text": "Steuerpflicht"
        },
        {
          "bbox": [
            453.91998,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            464.45118,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            490.66142,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            506.7583,
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          ],
          "text": "beiden"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-099",
      "source_page": 9,
      "text": "Vertragsstaaten unmittelbar durch die sich auf Grund dieser",
      "words": [
        {
          "bbox": [
            317.4855,
            574.17776,
            373.17934,
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
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          "text": "unmittelbar"
        },
        {
          "bbox": [
            418.26486,
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            438.71478,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            441.15566,
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            451.96918,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            454.40966,
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            468.9279,
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          ],
          "text": "sich"
        },
        {
          "bbox": [
            471.36878,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            484.91974,
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          ],
          "text": "Grund"
        },
        {
          "bbox": [
            509.73046,
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          ],
          "text": "dieser"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-101",
      "source_page": 9,
      "text": "Beurteilung ergebende Verständigungslösung berührt wird.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Beurteilung"
        },
        {
          "bbox": [
            360.38358,
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          ],
          "text": "ergebende"
        },
        {
          "bbox": [
            400.82678,
            583.74464,
            480.0435,
            591.04064
          ],
          "text": "Verständigungslösung"
        },
        {
          "bbox": [
            482.26598,
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            508.08086,
            591.04064
          ],
          "text": "berührt"
        },
        {
          "bbox": [
            510.3031,
            583.74464,
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            591.04064
          ],
          "text": "wird."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-009-line-104",
      "source_page": 9,
      "text": "b) Der Ausdruck „Anfangszeitpunkt“ eines Falles ist der frühes-",
      "words": [
        {
          "bbox": [
            304.72862,
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            311.54278,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "Der"
        },
        {
          "bbox": [
            332.11222,
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            366.0415,
            605.03472
          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            368.07982,
            597.73872,
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          "text": "„Anfangszeitpunkt“"
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        {
          "bbox": [
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          "text": "eines"
        },
        {
          "bbox": [
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          "text": "Falles"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "frühes-"
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      ]
    },
    {
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      "text": "te Zeitpunkt, an dem beide zuständigen Behörden die zur",
      "words": [
        {
          "bbox": [
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          "text": "te"
        },
        {
          "bbox": [
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          "text": "Zeitpunkt,"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          "text": "beide"
        },
        {
          "bbox": [
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          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörden"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "zur"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-108",
      "source_page": 9,
      "text": "materiellen Beurteilung eines Verständigungsverfahrens",
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        {
          "bbox": [
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          ],
          "text": "materiellen"
        },
        {
          "bbox": [
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          ],
          "text": "Beurteilung"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Verständigungsverfahrens"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-110",
      "source_page": 9,
      "text": "nötigen Informationen erhalten haben.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nötigen"
        },
        {
          "bbox": [
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          ],
          "text": "Informationen"
        },
        {
          "bbox": [
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          "text": "erhalten"
        },
        {
          "bbox": [
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          "text": "haben."
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      ]
    },
    {
      "bbox": [
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      "text": "c) Ein Schiedsverfahren für einen Fall beginnt",
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        {
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          "text": "c)"
        },
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          "bbox": [
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          ],
          "text": "Ein"
        },
        {
          "bbox": [
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          "text": "Schiedsverfahren"
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          "text": "für"
        },
        {
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          ],
          "text": "einen"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          "text": "beginnt"
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      ]
    },
    {
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      "id": "pdf-009-line-115",
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      "text": "aa) entweder drei Jahre nach dem Anfangszeitpunkt des",
      "words": [
        {
          "bbox": [
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          "text": "aa)"
        },
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          ],
          "text": "entweder"
        },
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          ],
          "text": "drei"
        },
        {
          "bbox": [
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          ],
          "text": "Jahre"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Anfangszeitpunkt"
        },
        {
          "bbox": [
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          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-116",
      "source_page": 9,
      "text": "Falles, sofern sich die zuständigen Behörden nicht vor-",
      "words": [
        {
          "bbox": [
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          "text": "Falles,"
        },
        {
          "bbox": [
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          "text": "sofern"
        },
        {
          "bbox": [
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          ],
          "text": "sich"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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          ],
          "text": "Behörden"
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        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "vor-"
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      ]
    },
    {
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      "id": "pdf-009-line-118",
      "source_page": 9,
      "text": "her auf ein anderes Datum geeinigt haben,",
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        {
          "bbox": [
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          ],
          "text": "her"
        },
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          "bbox": [
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          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "ein"
        },
        {
          "bbox": [
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          "text": "anderes"
        },
        {
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          "text": "Datum"
        },
        {
          "bbox": [
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          "text": "geeinigt"
        },
        {
          "bbox": [
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          "text": "haben,"
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      ]
    },
    {
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      "id": "pdf-009-line-120",
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      "text": "bb) oder sobald die beiden zuständigen Behörden die in",
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        {
          "bbox": [
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          "text": "bb)"
        },
        {
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          "text": "oder"
        },
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          "bbox": [
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          "text": "sobald"
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        {
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          "text": "die"
        },
        {
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          ],
          "text": "beiden"
        },
        {
          "bbox": [
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          "text": "zuständigen"
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        {
          "bbox": [
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          ],
          "text": "Behörden"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "in"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-122",
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      "text": "Buchstabe d geforderte Zustimmung erhalten haben,",
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        {
          "bbox": [
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          "text": "Buchstabe"
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        {
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          ],
          "text": "d"
        },
        {
          "bbox": [
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          "text": "geforderte"
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        {
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          "text": "Zustimmung"
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        {
          "bbox": [
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          "text": "erhalten"
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        {
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          "text": "haben,"
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      ]
    },
    {
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      "id": "pdf-009-line-124",
      "source_page": 9,
      "text": "je nachdem, welcher dieser beiden Zeitpunkte später eintritt.",
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        {
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          "text": "je"
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          "text": "nachdem,"
        },
        {
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          "text": "welcher"
        },
        {
          "bbox": [
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          "text": "dieser"
        },
        {
          "bbox": [
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          "text": "beiden"
        },
        {
          "bbox": [
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          ],
          "text": "Zeitpunkte"
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        {
          "bbox": [
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          ],
          "text": "später"
        },
        {
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          "text": "eintritt."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-009-line-126",
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      "text": "d) Die betroffenen Personen und ihre bevollmächtigten Vertre-",
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        {
          "bbox": [
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            311.54086,
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          "text": "d)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
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          ],
          "text": "betroffenen"
        },
        {
          "bbox": [
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          ],
          "text": "Personen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "ihre"
        },
        {
          "bbox": [
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          ],
          "text": "bevollmächtigten"
        },
        {
          "bbox": [
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          "text": "Vertre-"
        }
      ]
    },
    {
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      "id": "pdf-009-line-128",
      "source_page": 9,
      "text": "ter müssen vor Beginn des Schiedsverfahrens einwilligen,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "ter"
        },
        {
          "bbox": [
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            358.5231,
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          ],
          "text": "müssen"
        },
        {
          "bbox": [
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            741.97392
          ],
          "text": "vor"
        },
        {
          "bbox": [
            376.00574,
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            401.48646,
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          ],
          "text": "Beginn"
        },
        {
          "bbox": [
            404.51142,
            734.67792,
            417.72646,
            741.97392
          ],
          "text": "des"
        },
        {
          "bbox": [
            420.75222,
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            488.25542,
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          ],
          "text": "Schiedsverfahrens"
        },
        {
          "bbox": [
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          "text": "einwilligen,"
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      ]
    },
    {
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      "id": "pdf-009-line-130",
      "source_page": 9,
      "text": "keine Informationen, die sie im Laufe des Schiedsverfahrens",
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        {
          "bbox": [
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          ],
          "text": "keine"
        },
        {
          "bbox": [
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          ],
          "text": "Informationen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Laufe"
        },
        {
          "bbox": [
            450.2271,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            465.41878,
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          ],
          "text": "Schiedsverfahrens"
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      ]
    },
    {
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      "id": "pdf-009-line-132",
      "source_page": 9,
      "text": "von einem der beiden Vertragsstaaten oder von der Schieds-",
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        {
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          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          "text": "beiden"
        },
        {
          "bbox": [
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          "text": "Vertragsstaaten"
        },
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          ],
          "text": "oder"
        },
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          "bbox": [
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          "text": "von"
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        {
          "bbox": [
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          "text": "der"
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        {
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          "text": "Schieds-"
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      "text": "stelle erhalten haben, mit Ausnahme der Schiedsentschei-",
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          "text": "erhalten"
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          "text": "haben,"
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          "text": "mit"
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          "text": "Ausnahme"
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          "text": "der"
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          "text": "Schiedsentschei-"
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      "text": "dung, anderen Personen offenzulegen.",
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          "text": "dung,"
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          "text": "anderen"
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      "text": "e) Die Entscheidung gilt als Beilegung durch Verständigung",
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          "text": "e)"
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          "text": "Die"
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          "text": "Entscheidung"
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          "text": "gilt"
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          "text": "als"
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          "text": "Beilegung"
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          "text": "durch"
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      "text": "nach diesem Artikel, die für beide Vertragsstaaten bezüglich",
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          "text": "diesem"
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          "text": "Artikel,"
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          "text": "die"
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          "text": "für"
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          "text": "beide"
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        {
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          "text": "Vertragsstaaten"
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          "text": "bezüglich"
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      "id": "pdf-010-line-007",
      "source_page": 10,
      "text": "dieses Falls bindend ist, es sei denn, dass eine betroffene",
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          "text": "dieses"
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          "text": "Falls"
        },
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          "text": "bindend"
        },
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          "text": "ist,"
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        {
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          "text": "es"
        },
        {
          "bbox": [
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          "text": "sei"
        },
        {
          "bbox": [
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          "text": "denn,"
        },
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          "text": "dass"
        },
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          "bbox": [
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          "text": "eine"
        },
        {
          "bbox": [
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          "text": "betroffene"
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    },
    {
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      "id": "pdf-010-line-009",
      "source_page": 10,
      "text": "Person die Entscheidung der Schiedsstelle nicht anerkennt",
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          "text": "die"
        },
        {
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          "text": "Entscheidung"
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          "text": "der"
        },
        {
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          "text": "Schiedsstelle"
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          "text": "nicht"
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    },
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      "text": "oder die zuständigen Behörden innerhalb von drei Monaten",
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          "text": "oder"
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          "text": "die"
        },
        {
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          "text": "zuständigen"
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          "text": "Behörden"
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          "text": "innerhalb"
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          "text": "von"
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          "text": "drei"
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          "text": "Monaten"
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      "id": "pdf-010-line-013",
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      "text": "nach Entscheidung der Schiedsstelle eine abweichende",
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          "text": "nach"
        },
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          "text": "Entscheidung"
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        {
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          "text": "der"
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          "text": "Schiedsstelle"
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          "text": "eine"
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          "text": "abweichende"
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      "id": "pdf-010-line-015",
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      "text": "Einigung erzielen.",
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          "text": "Einigung"
        },
        {
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          "text": "erzielen."
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      "text": "f) Zum Zwecke eines Schiedsverfahrens unter Absatz 5 und",
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          "text": "f)"
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          "bbox": [
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          "text": "Zum"
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          "text": "Zwecke"
        },
        {
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          ],
          "text": "eines"
        },
        {
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          "text": "Schiedsverfahrens"
        },
        {
          "bbox": [
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          ],
          "text": "unter"
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        {
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          "text": "Absatz"
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          "text": "5"
        },
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          "text": "und"
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      ]
    },
    {
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      "source_page": 10,
      "text": "dieses Absatzes sind die Mitglieder der Schiedsstelle und de-",
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          "text": "dieses"
        },
        {
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          "text": "Absatzes"
        },
        {
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          "text": "sind"
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        {
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          "text": "die"
        },
        {
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          "text": "Mitglieder"
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "Schiedsstelle"
        },
        {
          "bbox": [
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          "text": "und"
        },
        {
          "bbox": [
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          "text": "de-"
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      ]
    },
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      "id": "pdf-010-line-021",
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      "text": "ren Mitarbeiter als beteiligte „Personen oder Behörden“ anzu-",
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          "text": "ren"
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          "text": "Mitarbeiter"
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          "text": "als"
        },
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          "text": "beteiligte"
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          "text": "„Personen"
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          "text": "oder"
        },
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          "text": "Behörden“"
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        {
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          "text": "anzu-"
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      "text": "sehen, denen Informationen gemäß Artikel 26 des Abkom-",
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          "text": "sehen,"
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          "text": "denen"
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          "text": "Informationen"
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          "text": "gemäß"
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          "text": "Artikel"
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          "text": "26"
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          ],
          "text": "des"
        },
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          "text": "Abkom-"
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      "id": "pdf-010-line-025",
      "source_page": 10,
      "text": "mens zugänglich gemacht werden dürfen.",
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          "text": "mens"
        },
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          "text": "zugänglich"
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          "text": "gemacht"
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          "text": "werden"
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        {
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          "text": "dürfen."
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      ]
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      "id": "pdf-010-line-028",
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      "text": "(7) Die zuständigen Behörden der Vertragsstaaten regeln die",
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          "text": "(7)"
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          "text": "Die"
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        {
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          ],
          "text": "zuständigen"
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        {
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          ],
          "text": "Behörden"
        },
        {
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          ],
          "text": "der"
        },
        {
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          "text": "regeln"
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          "text": "die"
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      "text": "weiteren Einzelheiten der Anwendung und Durchführung des",
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          "text": "Einzelheiten"
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          "text": "der"
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          "text": "Anwendung"
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          "text": "Durchführung"
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          "text": "des"
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      "text": "Schiedsverfahrens durch Verständigungsvereinbarung.",
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          "text": "Schiedsverfahrens"
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          "text": "durch"
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      "text": "(8) Werden bei der Durchführung dieses Artikels personenbe-",
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          "text": "(8)"
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          "text": "Durchführung"
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      "text": "zogene Daten ausgetauscht, so ist Nummer 3 des Protokolls zum",
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          "text": "Daten"
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          "text": "ausgetauscht,"
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          "text": "Nummer"
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          "text": "3"
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          "text": "des"
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          "text": "Protokolls"
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      "text": "Abkommen vom 2. September 2009 zwischen der Regierung der",
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          "text": "2."
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          "text": "September"
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          "text": "2009"
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          "text": "der"
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          "text": "Regierung"
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          "text": "der"
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      "text": "Bundesrepublik Deutschland und der Regierung des Fürsten-",
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      "text": "tionsaustausch in Steuersachen anzuwenden.",
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      "text": "Artikel 26",
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          "text": "Artikel"
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      "text": "Informationsaustausch",
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      "text": "(1) Die zuständigen Behörden der Vertragsstaaten tauschen",
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          "text": "zuständigen"
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          "text": "der"
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          "text": "Vertragsstaaten"
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      "text": "die Informationen aus, die zur Durchführung dieses Abkommens",
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          "text": "aus,"
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          "text": "die"
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          "text": "zur"
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          "text": "Durchführung"
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          "text": "dieses"
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          "text": "Abkommens"
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      "text": "oder zur Verwaltung oder Anwendung des innerstaatlichen",
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          "text": "zur"
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          "text": "Verwaltung"
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          "text": "Art"
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          "text": "Bezeichnung,"
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          "text": "die"
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      "text": "erhoben werden, voraussichtlich erheblich sind, soweit die die-",
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          "text": "sind,"
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          "text": "soweit"
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          "text": "die"
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          "text": "die-"
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      "text": "sem Recht entsprechende Besteuerung nicht diesem Abkom-",
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          "text": "sem"
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          "text": "Recht"
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          "text": "entsprechende"
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          "text": "Besteuerung"
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          "text": "nicht"
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          "text": "diesem"
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          "text": "Abkom-"
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      "id": "pdf-010-line-064",
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      "text": "men widerspricht. Der Informationsaustausch ist durch Artikel 1",
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          "text": "men"
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          "text": "widerspricht."
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          "text": "Der"
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          "text": "Informationsaustausch"
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          "text": "ist"
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          "text": "durch"
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          "text": "1"
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      ]
    },
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      "text": "und 2 nicht eingeschränkt.",
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          "text": "und"
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          "text": "2"
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          "text": "nicht"
        },
        {
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          "text": "eingeschränkt."
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      "text": "(2) Alle Informationen, die ein Vertragsstaat gemäß Absatz 1",
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          "text": "(2)"
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          "text": "Alle"
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          "text": "Informationen,"
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          "text": "die"
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          "bbox": [
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          "text": "ein"
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          "text": "Vertragsstaat"
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          "text": "gemäß"
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        {
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          "text": "Absatz"
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          "text": "1"
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      ]
    },
    {
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      "id": "pdf-010-line-070",
      "source_page": 10,
      "text": "erhalten hat, sind ebenso geheim zu halten wie die aufgrund des",
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        {
          "bbox": [
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          "text": "erhalten"
        },
        {
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          "text": "hat,"
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        {
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          "text": "sind"
        },
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          "text": "ebenso"
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          "text": "geheim"
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        {
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          "text": "zu"
        },
        {
          "bbox": [
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          "text": "halten"
        },
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          "text": "wie"
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          "text": "die"
        },
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          "text": "aufgrund"
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          "text": "des"
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      ]
    },
    {
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      "text": "innerstaatlichen Rechts dieses Staates beschafften Informatio-",
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          "text": "innerstaatlichen"
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          "text": "Rechts"
        },
        {
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          "text": "dieses"
        },
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          "text": "Staates"
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          "text": "beschafften"
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          "text": "Informatio-"
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      ]
    },
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      "id": "pdf-010-line-074",
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      "text": "nen und dürfen nur den Personen oder Behörden (einschließlich",
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        {
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          "text": "nen"
        },
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          "text": "und"
        },
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          "text": "dürfen"
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          "text": "nur"
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          "text": "den"
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          "text": "Personen"
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          "text": "oder"
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          "text": "Behörden"
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      "id": "pdf-010-line-075",
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      "text": "der Gerichte und der Verwaltungsbehörden) zugänglich gemacht",
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        {
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          "text": "der"
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          "text": "Gerichte"
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          "text": "und"
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          "text": "der"
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          "text": "Verwaltungsbehörden)"
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          "text": "zugänglich"
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      "text": "werden, die mit der Veranlagung oder Erhebung, mit der Vollstre-",
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          "text": "werden,"
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          "text": "die"
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          "text": "mit"
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          "text": "der"
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          "text": "Veranlagung"
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          "text": "oder"
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          "text": "Erhebung,"
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          "text": "der"
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          "text": "Vollstre-"
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          "text": "ckung"
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          "text": "oder"
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          "text": "Strafverfolgung"
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          "text": "oder"
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          "text": "mit"
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          "text": "der"
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          "text": "Entscheidung"
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      "text": "Rechtsmitteln hinsichtlich der in Absatz 1 genannten Steuern",
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          "text": "Rechtsmitteln"
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          "text": "hinsichtlich"
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          "text": "der"
        },
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          "text": "in"
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          "text": "Absatz"
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          ],
          "text": "1"
        },
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          "text": "genannten"
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      ]
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      "id": "pdf-010-line-083",
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      "text": "oder mit der Aufsicht über die vorgenannten Personen oder Be-",
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          "text": "Aufsicht"
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          "text": "über"
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          "text": "die"
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          "text": "vorgenannten"
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          "text": "Personen"
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          "text": "oder"
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          "text": "Be-"
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      "text": "hörden befasst sind. Diese Personen oder Behörden dürfen die",
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          "text": "hörden"
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          "text": "befasst"
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          "text": "sind."
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          "text": "Diese"
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          "text": "Personen"
        },
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          "text": "oder"
        },
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          "text": "Behörden"
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          "text": "dürfen"
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          "text": "Verwaltungsmaßnahmen"
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      "text": "zen und der Verwaltungspraxis dieses oder des anderen Ver-",
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          "text": "des"
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      "text": "tragsstaates abweichen;",
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      "id": "pdf-010-line-116",
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      "text": "b) Informationen zu erteilen, die nach den Gesetzen oder im üb-",
      "words": [
        {
          "bbox": [
            63.77648,
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          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "Informationen"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "erteilen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Gesetzen"
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        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "üb-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-118",
      "source_page": 10,
      "text": "lichen Verwaltungsverfahren dieses oder des anderen Ver-",
      "words": [
        {
          "bbox": [
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          "text": "lichen"
        },
        {
          "bbox": [
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          ],
          "text": "Verwaltungsverfahren"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Ver-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-010-line-120",
      "source_page": 10,
      "text": "tragsstaates nicht beschafft werden können;",
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        {
          "bbox": [
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          "text": "tragsstaates"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "beschafft"
        },
        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          ],
          "text": "können;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-122",
      "source_page": 10,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-",
      "words": [
        {
          "bbox": [
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          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "Informationen"
        },
        {
          "bbox": [
            129.45648,
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            709.2057
          ],
          "text": "zu"
        },
        {
          "bbox": [
            140.55488,
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          ],
          "text": "erteilen,"
        },
        {
          "bbox": [
            172.09568,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            185.79008,
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            196.45168,
            709.2057
          ],
          "text": "ein"
        },
        {
          "bbox": [
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          ],
          "text": "Handels-,"
        },
        {
          "bbox": [
            237.16688,
            701.9097,
            274.17888,
            709.2057
          ],
          "text": "Industrie-,"
        },
        {
          "bbox": [
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          ],
          "text": "Ge-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-010-line-124",
      "source_page": 10,
      "text": "werbe- oder Berufsgeheimnis oder ein Geschäftsverfahren",
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        {
          "bbox": [
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          ],
          "text": "werbe-"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Berufsgeheimnis"
        },
        {
          "bbox": [
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "ein"
        },
        {
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          "text": "Geschäftsverfahren"
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      ]
    },
    {
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      "id": "pdf-010-line-126",
      "source_page": 10,
      "text": "preisgeben würden oder deren Erteilung der öffentlichen Ord-",
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          "text": "preisgeben"
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          "text": "würden"
        },
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          ],
          "text": "oder"
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          "text": "deren"
        },
        {
          "bbox": [
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          "text": "Erteilung"
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        {
          "bbox": [
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          "text": "der"
        },
        {
          "bbox": [
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          "text": "öffentlichen"
        },
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          "text": "Ord-"
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      ]
    },
    {
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      "id": "pdf-010-line-128",
      "source_page": 10,
      "text": "nung (ordre public) widerspräche.",
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        {
          "bbox": [
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          "text": "nung"
        },
        {
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          "text": "(ordre"
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          "text": "public)"
        },
        {
          "bbox": [
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          "text": "widerspräche."
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    },
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      "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-",
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        {
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          "text": "(4)"
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          "text": "Ersucht"
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          "bbox": [
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          "text": "ein"
        },
        {
          "bbox": [
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          "text": "Vertragsstaat"
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          "bbox": [
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          "text": "gemäß"
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          "text": "diesem"
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          ],
          "text": "Artikel"
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          "text": "um"
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          "text": "Infor-"
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      ]
    },
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      "source_page": 10,
      "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Verfü-",
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          "text": "mationen,"
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          "text": "so"
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          "text": "nutzt"
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          "text": "der"
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          "text": "andere"
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          "text": "Vertragsstaat"
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          "text": "die"
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        {
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          "text": "ihm"
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          "text": "zur"
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          "text": "Verfü-"
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          "text": "gung"
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          "text": "stehenden"
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          "text": "Möglichkeiten"
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          "text": "zur"
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          "text": "Beschaffung"
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          "text": "der"
        },
        {
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      ]
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    {
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      "id": "pdf-010-line-137",
      "source_page": 10,
      "text": "Informationen, selbst wenn er diese Informationen für seine ei-",
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          "text": "Informationen,"
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          "text": "selbst"
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          "text": "wenn"
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          "text": "er"
        },
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          "text": "diese"
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          "text": "Informationen"
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          "text": "für"
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          "text": "seine"
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          "text": "ei-"
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      "id": "pdf-010-line-004",
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      "text": "genen steuerlichen Zwecke nicht benötigt. Die im vorstehenden",
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          "text": "genen"
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          "text": "steuerlichen"
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        {
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          ],
          "text": "Zwecke"
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        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "benötigt."
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
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          "text": "im"
        },
        {
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          "text": "vorstehenden"
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      ]
    },
    {
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      "id": "pdf-010-line-006",
      "source_page": 10,
      "text": "Satz enthaltene Verpflichtung unterliegt den Beschränkungen ge-",
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        {
          "bbox": [
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          ],
          "text": "Satz"
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          ],
          "text": "enthaltene"
        },
        {
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          ],
          "text": "Verpflichtung"
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        {
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          ],
          "text": "unterliegt"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "Beschränkungen"
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        {
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          "text": "ge-"
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      ]
    },
    {
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      "id": "pdf-010-line-008",
      "source_page": 10,
      "text": "mäß Absatz 3, wobei diese jedoch in keinem Fall so auszulegen",
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        {
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          "text": "mäß"
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          ],
          "text": "Absatz"
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          ],
          "text": "3,"
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          ],
          "text": "wobei"
        },
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          ],
          "text": "diese"
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        {
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          "text": "jedoch"
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        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "keinem"
        },
        {
          "bbox": [
            465.96552,
            94.25578,
            478.0188,
            101.55178
          ],
          "text": "Fall"
        },
        {
          "bbox": [
            480.23648,
            94.25578,
            488.82848,
            101.55178
          ],
          "text": "so"
        },
        {
          "bbox": [
            491.04656,
            94.25578,
            531.48096,
            101.55178
          ],
          "text": "auszulegen"
        }
      ]
    },
    {
      "bbox": [
        304.70952,
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        531.48264,
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      ],
      "id": "pdf-010-line-010",
      "source_page": 10,
      "text": "sind, dass ein Vertragsstaat die Erteilung von Informationen nur",
      "words": [
        {
          "bbox": [
            304.70952,
            103.82266,
            321.89832,
            111.11866
          ],
          "text": "sind,"
        },
        {
          "bbox": [
            324.25936,
            103.82266,
            341.2964,
            111.11866
          ],
          "text": "dass"
        },
        {
          "bbox": [
            343.65872,
            103.82266,
            354.17696,
            111.11866
          ],
          "text": "ein"
        },
        {
          "bbox": [
            356.53856,
            103.82266,
            403.5876,
            111.11866
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            405.94944,
            103.82266,
            416.76296,
            111.11866
          ],
          "text": "die"
        },
        {
          "bbox": [
            419.12416,
            103.82266,
            450.46616,
            111.11866
          ],
          "text": "Erteilung"
        },
        {
          "bbox": [
            452.82824,
            103.82266,
            465.868,
            111.11866
          ],
          "text": "von"
        },
        {
          "bbox": [
            468.2296,
            103.82266,
            517.56224,
            111.11866
          ],
          "text": "Informationen"
        },
        {
          "bbox": [
            519.92392,
            103.82266,
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            111.11866
          ],
          "text": "nur"
        }
      ]
    },
    {
      "bbox": [
        304.70928,
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        120.6857
      ],
      "id": "pdf-010-line-012",
      "source_page": 10,
      "text": "deshalb ablehnen kann, weil er kein inländisches Interesse an",
      "words": [
        {
          "bbox": [
            304.70928,
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            333.464,
            120.6857
          ],
          "text": "deshalb"
        },
        {
          "bbox": [
            336.20544,
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            120.6857
          ],
          "text": "ablehnen"
        },
        {
          "bbox": [
            372.2248,
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            120.6857
          ],
          "text": "kann,"
        },
        {
          "bbox": [
            394.83456,
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            408.97136,
            120.6857
          ],
          "text": "weil"
        },
        {
          "bbox": [
            411.714,
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            418.74888,
            120.6857
          ],
          "text": "er"
        },
        {
          "bbox": [
            421.49016,
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            436.35368,
            120.6857
          ],
          "text": "kein"
        },
        {
          "bbox": [
            439.09616,
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          ],
          "text": "inländisches"
        },
        {
          "bbox": [
            486.9704,
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            519.92128,
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          ],
          "text": "Interesse"
        },
        {
          "bbox": [
            522.66336,
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            531.48224,
            120.6857
          ],
          "text": "an"
        }
      ]
    },
    {
      "bbox": [
        304.70896,
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      ],
      "id": "pdf-010-line-014",
      "source_page": 10,
      "text": "solchen Informationen hat.",
      "words": [
        {
          "bbox": [
            304.70896,
            122.95658,
            332.56112,
            130.25258
          ],
          "text": "solchen"
        },
        {
          "bbox": [
            334.78312,
            122.95658,
            384.11576,
            130.25258
          ],
          "text": "Informationen"
        },
        {
          "bbox": [
            386.33776,
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            130.25258
          ],
          "text": "hat."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-016",
      "source_page": 10,
      "text": "(5) Absatz 3 ist in keinem Fall so auszulegen, als könne ein",
      "words": [
        {
          "bbox": [
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            321.9468,
            144.02058
          ],
          "text": "(5)"
        },
        {
          "bbox": [
            326.53696,
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            144.02058
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            354.21784,
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            358.66584,
            144.02058
          ],
          "text": "3"
        },
        {
          "bbox": [
            361.40456,
            136.72458,
            369.84456,
            144.02058
          ],
          "text": "ist"
        },
        {
          "bbox": [
            372.58352,
            136.72458,
            378.8792,
            144.02058
          ],
          "text": "in"
        },
        {
          "bbox": [
            381.61792,
            136.72458,
            407.73288,
            144.02058
          ],
          "text": "keinem"
        },
        {
          "bbox": [
            410.47056,
            136.72458,
            422.74072,
            144.02058
          ],
          "text": "Fall"
        },
        {
          "bbox": [
            425.4796,
            136.72458,
            434.14392,
            144.02058
          ],
          "text": "so"
        },
        {
          "bbox": [
            436.8832,
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            480.26352,
            144.02058
          ],
          "text": "auszulegen,"
        },
        {
          "bbox": [
            483.0016,
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            493.21648,
            144.02058
          ],
          "text": "als"
        },
        {
          "bbox": [
            495.956,
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            518.08008,
            144.02058
          ],
          "text": "könne"
        },
        {
          "bbox": [
            520.81848,
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          ],
          "text": "ein"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-018",
      "source_page": 10,
      "text": "Vertragsstaat die Erteilung von Informationen nur deshalb ableh-",
      "words": [
        {
          "bbox": [
            304.70888,
            146.29146,
            351.47368,
            153.58746
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            353.44984,
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            364.216,
            153.58746
          ],
          "text": "die"
        },
        {
          "bbox": [
            366.1916,
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            397.34408,
            153.58746
          ],
          "text": "Erteilung"
        },
        {
          "bbox": [
            399.32056,
            146.29146,
            412.31296,
            153.58746
          ],
          "text": "von"
        },
        {
          "bbox": [
            414.28896,
            146.29146,
            463.33736,
            153.58746
          ],
          "text": "Informationen"
        },
        {
          "bbox": [
            465.31336,
            146.29146,
            476.82456,
            153.58746
          ],
          "text": "nur"
        },
        {
          "bbox": [
            478.79936,
            146.29146,
            506.95584,
            153.58746
          ],
          "text": "deshalb"
        },
        {
          "bbox": [
            508.93072,
            146.29146,
            531.47936,
            153.58746
          ],
          "text": "ableh-"
        }
      ]
    },
    {
      "bbox": [
        304.70856,
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      ],
      "id": "pdf-010-line-020",
      "source_page": 10,
      "text": "nen, weil die Informationen sich bei einer Bank, einem sonstigen",
      "words": [
        {
          "bbox": [
            304.70856,
            155.85834,
            320.09992,
            163.15434
          ],
          "text": "nen,"
        },
        {
          "bbox": [
            322.0916,
            155.85834,
            335.97824,
            163.15434
          ],
          "text": "weil"
        },
        {
          "bbox": [
            337.97064,
            155.85834,
            348.76944,
            163.15434
          ],
          "text": "die"
        },
        {
          "bbox": [
            350.76136,
            155.85834,
            400.00544,
            163.15434
          ],
          "text": "Informationen"
        },
        {
          "bbox": [
            401.99776,
            155.85834,
            416.49392,
            163.15434
          ],
          "text": "sich"
        },
        {
          "bbox": [
            418.48624,
            155.85834,
            429.28456,
            163.15434
          ],
          "text": "bei"
        },
        {
          "bbox": [
            431.27696,
            155.85834,
            448.72392,
            163.15434
          ],
          "text": "einer"
        },
        {
          "bbox": [
            450.71504,
            155.85834,
            471.28064,
            163.15434
          ],
          "text": "Bank,"
        },
        {
          "bbox": [
            473.27232,
            155.85834,
            494.87928,
            163.15434
          ],
          "text": "einem"
        },
        {
          "bbox": [
            496.87056,
            155.85834,
            531.48,
            163.15434
          ],
          "text": "sonstigen"
        }
      ]
    },
    {
      "bbox": [
        304.70872,
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      ],
      "id": "pdf-010-line-022",
      "source_page": 10,
      "text": "Finanzinstitut, einem Bevollmächtigen, Vertreter oder Treuhänder",
      "words": [
        {
          "bbox": [
            304.70872,
            165.42522,
            353.69752,
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          ],
          "text": "Finanzinstitut,"
        },
        {
          "bbox": [
            355.6512,
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            377.10616,
            172.72122
          ],
          "text": "einem"
        },
        {
          "bbox": [
            379.05944,
            165.42522,
            440.0068,
            172.72122
          ],
          "text": "Bevollmächtigen,"
        },
        {
          "bbox": [
            441.96048,
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            471.85488,
            172.72122
          ],
          "text": "Vertreter"
        },
        {
          "bbox": [
            473.808,
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            172.72122
          ],
          "text": "oder"
        },
        {
          "bbox": [
            491.91784,
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          ],
          "text": "Treuhänder"
        }
      ]
    },
    {
      "bbox": [
        304.70888,
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      ],
      "id": "pdf-010-line-024",
      "source_page": 10,
      "text": "befinden oder weil sie sich auf das Eigentum an einer Person be-",
      "words": [
        {
          "bbox": [
            304.70888,
            174.99226,
            335.5152,
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          ],
          "text": "befinden"
        },
        {
          "bbox": [
            337.4712,
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            353.63312,
            182.28826
          ],
          "text": "oder"
        },
        {
          "bbox": [
            355.588,
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            369.36584,
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          ],
          "text": "weil"
        },
        {
          "bbox": [
            371.32192,
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            381.306,
            182.28826
          ],
          "text": "sie"
        },
        {
          "bbox": [
            383.26168,
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            397.64904,
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          ],
          "text": "sich"
        },
        {
          "bbox": [
            399.60504,
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            410.62792,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            412.58384,
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            425.5336,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            427.4904,
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          ],
          "text": "Eigentum"
        },
        {
          "bbox": [
            462.92672,
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          ],
          "text": "an"
        },
        {
          "bbox": [
            473.582,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            492.83872,
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            517.4632,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            519.4192,
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          ],
          "text": "be-"
        }
      ]
    },
    {
      "bbox": [
        304.7084,
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      ],
      "id": "pdf-010-line-026",
      "source_page": 10,
      "text": "ziehen. Ungeachtet des Absatzes 3 oder entgegenstehender Be-",
      "words": [
        {
          "bbox": [
            304.7084,
            184.55914,
            329.75336,
            191.85514
          ],
          "text": "ziehen."
        },
        {
          "bbox": [
            331.706,
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          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
            374.62504,
            184.55914,
            387.56936,
            191.85514
          ],
          "text": "des"
        },
        {
          "bbox": [
            389.52336,
            184.55914,
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            191.85514
          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
            423.88296,
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            428.33096,
            191.85514
          ],
          "text": "3"
        },
        {
          "bbox": [
            430.28416,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            448.39,
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            516.73704,
            191.85514
          ],
          "text": "entgegenstehender"
        },
        {
          "bbox": [
            518.6892,
            184.55914,
            531.48176,
            191.85514
          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
        304.70848,
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      ],
      "id": "pdf-010-line-027",
      "source_page": 10,
      "text": "stimmungen des innerstaatlichen Rechts verfügen die Steuerbe-",
      "words": [
        {
          "bbox": [
            304.70848,
            194.12602,
            348.68968,
            201.42202
          ],
          "text": "stimmungen"
        },
        {
          "bbox": [
            350.66848,
            194.12602,
            363.664,
            201.42202
          ],
          "text": "des"
        },
        {
          "bbox": [
            365.6436,
            194.12602,
            421.62304,
            201.42202
          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
            423.60184,
            194.12602,
            448.5328,
            201.42202
          ],
          "text": "Rechts"
        },
        {
          "bbox": [
            450.5124,
            194.12602,
            481.48848,
            201.42202
          ],
          "text": "verfügen"
        },
        {
          "bbox": [
            483.46728,
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            494.23936,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            496.21784,
            194.12602,
            531.47928,
            201.42202
          ],
          "text": "Steuerbe-"
        }
      ]
    },
    {
      "bbox": [
        304.70848,
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      ],
      "id": "pdf-010-line-029",
      "source_page": 10,
      "text": "hörden des ersuchten Vertragsstaats, sofern dies für die Erfüllung",
      "words": [
        {
          "bbox": [
            304.70848,
            203.6929,
            329.33152,
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          ],
          "text": "hörden"
        },
        {
          "bbox": [
            331.24744,
            203.6929,
            344.11704,
            210.9889
          ],
          "text": "des"
        },
        {
          "bbox": [
            346.03376,
            203.6929,
            380.6752,
            210.9889
          ],
          "text": "ersuchten"
        },
        {
          "bbox": [
            382.59112,
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          ],
          "text": "Vertragsstaats,"
        },
        {
          "bbox": [
            436.60712,
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            458.55248,
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          ],
          "text": "sofern"
        },
        {
          "bbox": [
            460.4684,
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            475.0296,
            210.9889
          ],
          "text": "dies"
        },
        {
          "bbox": [
            476.94632,
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            486.2572,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            488.172,
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            498.818,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            500.7336,
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          ],
          "text": "Erfüllung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-031",
      "source_page": 10,
      "text": "der Verpflichtungen unter diesem Absatz erforderlich ist, über die",
      "words": [
        {
          "bbox": [
            304.7088,
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            316.29448,
            220.55594
          ],
          "text": "der"
        },
        {
          "bbox": [
            318.23528,
            213.25994,
            373.0844,
            220.55594
          ],
          "text": "Verpflichtungen"
        },
        {
          "bbox": [
            375.0264,
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            393.07096,
            220.55594
          ],
          "text": "unter"
        },
        {
          "bbox": [
            395.01176,
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            420.65464,
            220.55594
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            422.5956,
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            220.55594
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            448.82984,
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            220.55594
          ],
          "text": "erforderlich"
        },
        {
          "bbox": [
            490.57928,
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            500.92504,
            220.55594
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            502.86648,
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            518.84176,
            220.55594
          ],
          "text": "über"
        },
        {
          "bbox": [
            520.78256,
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            531.48072,
            220.55594
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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        230.12282
      ],
      "id": "pdf-010-line-033",
      "source_page": 10,
      "text": "Befugnis, die Offenlegung der in diesem Absatz genannten",
      "words": [
        {
          "bbox": [
            304.70832,
            222.82682,
            339.04624,
            230.12282
          ],
          "text": "Befugnis,"
        },
        {
          "bbox": [
            343.16832,
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            354.15976,
            230.12282
          ],
          "text": "die"
        },
        {
          "bbox": [
            358.28216,
            222.82682,
            402.87488,
            230.12282
          ],
          "text": "Offenlegung"
        },
        {
          "bbox": [
            406.99816,
            222.82682,
            418.8772,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            433.43376,
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          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            493.07992,
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          "text": "genannten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-035",
      "source_page": 10,
      "text": "Informationen durchzusetzen.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Informationen"
        },
        {
          "bbox": [
            356.26288,
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          ],
          "text": "durchzusetzen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-038",
      "source_page": 10,
      "text": "Artikel 27",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "27"
        }
      ]
    },
    {
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      ],
      "id": "pdf-010-line-040",
      "source_page": 10,
      "text": "Amtshilfe bei der Zustellung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
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            414.45736,
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            416.67856,
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            429.26904,
            275.09706
          ],
          "text": "der"
        },
        {
          "bbox": [
            431.49104,
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          ],
          "text": "Zustellung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-043",
      "source_page": 10,
      "text": "(1) Auf Antrag der zuständigen Behörde eines Vertragsstaates",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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            338.042,
            288.99306
          ],
          "text": "Auf"
        },
        {
          "bbox": [
            340.0076,
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            363.34392,
            288.99306
          ],
          "text": "Antrag"
        },
        {
          "bbox": [
            365.31024,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            378.908,
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            421.96968,
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
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            288.99306
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            456.06528,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            476.70848,
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          ],
          "text": "Vertragsstaates"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-044",
      "source_page": 10,
      "text": "stellt die zuständige Behörde des anderen Vertragsstaates nach",
      "words": [
        {
          "bbox": [
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          ],
          "text": "stellt"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            336.60528,
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          ],
          "text": "zuständige"
        },
        {
          "bbox": [
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          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            410.22384,
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            423.26088,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            425.41016,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            513.99352,
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          ],
          "text": "nach"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-046",
      "source_page": 10,
      "text": "Maßgabe der Rechtsvorschriften über die Zustellung entspre-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Maßgabe"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            356.25896,
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            424.76528,
            308.12682
          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            427.52024,
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            443.93424,
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          ],
          "text": "über"
        },
        {
          "bbox": [
            446.68816,
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            457.6788,
            308.12682
          ],
          "text": "die"
        },
        {
          "bbox": [
            460.43352,
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            308.12682
          ],
          "text": "Zustellung"
        },
        {
          "bbox": [
            500.92944,
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          ],
          "text": "entspre-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-047",
      "source_page": 10,
      "text": "chender Rechtsakte im anderen Vertragsstaat dem Empfänger",
      "words": [
        {
          "bbox": [
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          ],
          "text": "chender"
        },
        {
          "bbox": [
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          ],
          "text": "Rechtsakte"
        },
        {
          "bbox": [
            380.0116,
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            388.64568,
            317.6937
          ],
          "text": "im"
        },
        {
          "bbox": [
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            420.59368,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            423.2948,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            473.4616,
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            489.39208,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            492.09216,
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          ],
          "text": "Empfänger"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-049",
      "source_page": 10,
      "text": "im anderen Vertragsstaat alle von Verwaltungsbehörden des",
      "words": [
        {
          "bbox": [
            304.7068,
            319.96474,
            313.39512,
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          ],
          "text": "im"
        },
        {
          "bbox": [
            317.09096,
            319.96474,
            346.66448,
            327.26074
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            350.36128,
            319.96474,
            398.47816,
            327.26074
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            402.17528,
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            414.58384,
            327.26074
          ],
          "text": "alle"
        },
        {
          "bbox": [
            418.2804,
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Verwaltungsbehörden"
        },
        {
          "bbox": [
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          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-010-line-051",
      "source_page": 10,
      "text": "einen Vertragsstaates ausgehenden Rechtsakte und Gerichts-",
      "words": [
        {
          "bbox": [
            304.70688,
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            324.24552,
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          ],
          "text": "einen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            385.938,
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            434.9368,
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          ],
          "text": "ausgehenden"
        },
        {
          "bbox": [
            437.6728,
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          ],
          "text": "Rechtsakte"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            497.7452,
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          ],
          "text": "Gerichts-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-053",
      "source_page": 10,
      "text": "entscheidungen zu, die mit der Anwendung der unter dieses Ab-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "entscheidungen"
        },
        {
          "bbox": [
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          ],
          "text": "zu,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            473.3632,
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            491.54448,
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          ],
          "text": "unter"
        },
        {
          "bbox": [
            493.51952,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Ab-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-055",
      "source_page": 10,
      "text": "kommen fallenden Steuern zusammenhängen.",
      "words": [
        {
          "bbox": [
            304.70616,
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            335.73816,
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          ],
          "text": "kommen"
        },
        {
          "bbox": [
            337.96016,
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          ],
          "text": "fallenden"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            402.57144,
            348.66546,
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            355.96146
          ],
          "text": "zusammenhängen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-057",
      "source_page": 10,
      "text": "(2) Das Zustellungsersuchen enthält Angaben über Art und",
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        {
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Das"
        },
        {
          "bbox": [
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          ],
          "text": "Zustellungsersuchen"
        },
        {
          "bbox": [
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            446.6908,
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          ],
          "text": "enthält"
        },
        {
          "bbox": [
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            482.08688,
            369.72946
          ],
          "text": "Angaben"
        },
        {
          "bbox": [
            484.94624,
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            501.36144,
            369.72946
          ],
          "text": "über"
        },
        {
          "bbox": [
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            514.80232,
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          ],
          "text": "Art"
        },
        {
          "bbox": [
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            531.4784,
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-010-line-059",
      "source_page": 10,
      "text": "Gegenstand des Rechtsaktes oder der Gerichtsentscheidung so-",
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        {
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          ],
          "text": "Gegenstand"
        },
        {
          "bbox": [
            349.6112,
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            379.29642
          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Rechtsaktes"
        },
        {
          "bbox": [
            409.72904,
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            425.78256,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            427.70128,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            441.16152,
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          ],
          "text": "Gerichtsentscheidung"
        },
        {
          "bbox": [
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          ],
          "text": "so-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-010-line-061",
      "source_page": 10,
      "text": "wie Name und Anschrift des Empfängers und sonstige Angaben",
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        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "Name"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          ],
          "text": "Anschrift"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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            449.576,
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          ],
          "text": "Empfängers"
        },
        {
          "bbox": [
            451.58992,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            467.24056,
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          ],
          "text": "sonstige"
        },
        {
          "bbox": [
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          ],
          "text": "Angaben"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-063",
      "source_page": 10,
      "text": "zur Identifizierung des Empfängers, sofern die ersuchende Be-",
      "words": [
        {
          "bbox": [
            304.70576,
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            315.68496,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Identifizierung"
        },
        {
          "bbox": [
            371.2928,
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            384.35792,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            387.03912,
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            432.51288,
            398.43026
          ],
          "text": "Empfängers,"
        },
        {
          "bbox": [
            435.1928,
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          ],
          "text": "sofern"
        },
        {
          "bbox": [
            460.30752,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            473.8292,
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          ],
          "text": "ersuchende"
        },
        {
          "bbox": [
            518.56248,
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            531.4764,
            398.43026
          ],
          "text": "Be-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-010-line-065",
      "source_page": 10,
      "text": "hörde hierzu Zugang hat.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "hörde"
        },
        {
          "bbox": [
            327.5216,
            400.70114,
            348.98904,
            407.99714
          ],
          "text": "hierzu"
        },
        {
          "bbox": [
            351.21104,
            400.70114,
            378.3264,
            407.99714
          ],
          "text": "Zugang"
        },
        {
          "bbox": [
            380.54888,
            400.70114,
            394.03456,
            407.99714
          ],
          "text": "hat."
        }
      ]
    },
    {
      "bbox": [
        313.20888,
        414.46914,
        531.4756,
        421.76514
      ],
      "id": "pdf-010-line-067",
      "source_page": 10,
      "text": "(3) Die ersuchte Behörde teilt der ersuchenden Behörde un-",
      "words": [
        {
          "bbox": [
            313.20888,
            414.46914,
            321.81424,
            421.76514
          ],
          "text": "(3)"
        },
        {
          "bbox": [
            326.2756,
            414.46914,
            337.99368,
            421.76514
          ],
          "text": "Die"
        },
        {
          "bbox": [
            340.66776,
            414.46914,
            371.58768,
            421.76514
          ],
          "text": "ersuchte"
        },
        {
          "bbox": [
            374.26176,
            414.46914,
            404.67752,
            421.76514
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            407.3516,
            414.46914,
            420.17088,
            421.76514
          ],
          "text": "teilt"
        },
        {
          "bbox": [
            422.8456,
            414.46914,
            434.56256,
            421.76514
          ],
          "text": "der"
        },
        {
          "bbox": [
            437.23576,
            414.46914,
            483.68888,
            421.76514
          ],
          "text": "ersuchenden"
        },
        {
          "bbox": [
            486.36328,
            414.46914,
            516.77904,
            421.76514
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            519.45312,
            414.46914,
            531.4756,
            421.76514
          ],
          "text": "un-"
        }
      ]
    },
    {
      "bbox": [
        304.7048,
        424.03602,
        531.47784,
        431.33202
      ],
      "id": "pdf-010-line-069",
      "source_page": 10,
      "text": "verzüglich mit, was aufgrund des Zustellungsersuchens veran-",
      "words": [
        {
          "bbox": [
            304.7048,
            424.03602,
            341.08176,
            431.33202
          ],
          "text": "verzüglich"
        },
        {
          "bbox": [
            343.77568,
            424.03602,
            357.1992,
            431.33202
          ],
          "text": "mit,"
        },
        {
          "bbox": [
            359.89248,
            424.03602,
            374.30488,
            431.33202
          ],
          "text": "was"
        },
        {
          "bbox": [
            376.9996,
            424.03602,
            409.19376,
            431.33202
          ],
          "text": "aufgrund"
        },
        {
          "bbox": [
            411.88664,
            424.03602,
            424.97872,
            431.33202
          ],
          "text": "des"
        },
        {
          "bbox": [
            427.67344,
            424.03602,
            506.02768,
            431.33202
          ],
          "text": "Zustellungsersuchens"
        },
        {
          "bbox": [
            508.7224,
            424.03602,
            531.47784,
            431.33202
          ],
          "text": "veran-"
        }
      ]
    },
    {
      "bbox": [
        304.70504,
        433.60306,
        531.476,
        440.89906
      ],
      "id": "pdf-010-line-071",
      "source_page": 10,
      "text": "lasst worden ist, und insbesondere, an welchem Tag der Rechts-",
      "words": [
        {
          "bbox": [
            304.70504,
            433.60306,
            321.11896,
            440.89906
          ],
          "text": "lasst"
        },
        {
          "bbox": [
            323.0748,
            433.60306,
            349.51128,
            440.89906
          ],
          "text": "worden"
        },
        {
          "bbox": [
            351.4668,
            433.60306,
            361.85344,
            440.89906
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            363.80832,
            433.60306,
            377.35856,
            440.89906
          ],
          "text": "und"
        },
        {
          "bbox": [
            379.31304,
            433.60306,
            429.15616,
            440.89906
          ],
          "text": "insbesondere,"
        },
        {
          "bbox": [
            431.11104,
            433.60306,
            439.80984,
            440.89906
          ],
          "text": "an"
        },
        {
          "bbox": [
            441.76536,
            433.60306,
            473.49456,
            440.89906
          ],
          "text": "welchem"
        },
        {
          "bbox": [
            475.44904,
            433.60306,
            488.06992,
            440.89906
          ],
          "text": "Tag"
        },
        {
          "bbox": [
            490.026,
            433.60306,
            501.63888,
            440.89906
          ],
          "text": "der"
        },
        {
          "bbox": [
            503.59328,
            433.60306,
            531.476,
            440.89906
          ],
          "text": "Rechts-"
        }
      ]
    },
    {
      "bbox": [
        304.7052,
        443.16994,
        490.50296,
        450.46594
      ],
      "id": "pdf-010-line-073",
      "source_page": 10,
      "text": "akt oder die Gerichtsentscheidung zugestellt wurde.",
      "words": [
        {
          "bbox": [
            304.7052,
            443.16994,
            315.67048,
            450.46594
          ],
          "text": "akt"
        },
        {
          "bbox": [
            317.89272,
            443.16994,
            334.18552,
            450.46594
          ],
          "text": "oder"
        },
        {
          "bbox": [
            336.40632,
            443.16994,
            347.21984,
            450.46594
          ],
          "text": "die"
        },
        {
          "bbox": [
            349.44144,
            443.16994,
            427.80856,
            450.46594
          ],
          "text": "Gerichtsentscheidung"
        },
        {
          "bbox": [
            430.03104,
            443.16994,
            463.99232,
            450.46594
          ],
          "text": "zugestellt"
        },
        {
          "bbox": [
            466.21456,
            443.16994,
            490.50296,
            450.46594
          ],
          "text": "wurde."
        }
      ]
    },
    {
      "bbox": [
        313.20872,
        456.93794,
        531.47776,
        464.23394
      ],
      "id": "pdf-010-line-076",
      "source_page": 10,
      "text": "(4) Behörden der Vertragsstaaten können die Zustellung oder",
      "words": [
        {
          "bbox": [
            313.20872,
            456.93794,
            321.79832,
            464.23394
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            326.24392,
            456.93794,
            361.05896,
            464.23394
          ],
          "text": "Behörden"
        },
        {
          "bbox": [
            363.17448,
            456.93794,
            374.87552,
            464.23394
          ],
          "text": "der"
        },
        {
          "bbox": [
            376.98984,
            456.93794,
            432.68368,
            464.23394
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            434.7992,
            456.93794,
            461.08112,
            464.23394
          ],
          "text": "können"
        },
        {
          "bbox": [
            463.19664,
            456.93794,
            474.01016,
            464.23394
          ],
          "text": "die"
        },
        {
          "bbox": [
            476.12528,
            456.93794,
            513.0688,
            464.23394
          ],
          "text": "Zustellung"
        },
        {
          "bbox": [
            515.18488,
            456.93794,
            531.47776,
            464.23394
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        304.70448,
        466.50482,
        531.47576,
        473.80082
      ],
      "id": "pdf-010-line-078",
      "source_page": 10,
      "text": "Bekanntgabe von Verwaltungsakten und Schriftstücken, die mit",
      "words": [
        {
          "bbox": [
            304.70448,
            466.50482,
            352.262,
            473.80082
          ],
          "text": "Bekanntgabe"
        },
        {
          "bbox": [
            354.54664,
            466.50482,
            367.5864,
            473.80082
          ],
          "text": "von"
        },
        {
          "bbox": [
            369.87144,
            466.50482,
            433.1728,
            473.80082
          ],
          "text": "Verwaltungsakten"
        },
        {
          "bbox": [
            435.45784,
            466.50482,
            449.0964,
            473.80082
          ],
          "text": "und"
        },
        {
          "bbox": [
            451.38032,
            466.50482,
            504.97528,
            473.80082
          ],
          "text": "Schriftstücken,"
        },
        {
          "bbox": [
            507.25976,
            466.50482,
            518.07328,
            473.80082
          ],
          "text": "die"
        },
        {
          "bbox": [
            520.35808,
            466.50482,
            531.47576,
            473.80082
          ],
          "text": "mit"
        }
      ]
    },
    {
      "bbox": [
        304.70384,
        476.0717,
        531.47568,
        483.3677
      ],
      "id": "pdf-010-line-080",
      "source_page": 10,
      "text": "der Anwendung der unter dieses Abkommen fallenden Steuern",
      "words": [
        {
          "bbox": [
            304.70384,
            476.0717,
            316.40488,
            483.3677
          ],
          "text": "der"
        },
        {
          "bbox": [
            319.00368,
            476.0717,
            361.66792,
            483.3677
          ],
          "text": "Anwendung"
        },
        {
          "bbox": [
            364.2684,
            476.0717,
            375.96944,
            483.3677
          ],
          "text": "der"
        },
        {
          "bbox": [
            378.56824,
            476.0717,
            396.8436,
            483.3677
          ],
          "text": "unter"
        },
        {
          "bbox": [
            399.4424,
            476.0717,
            422.54968,
            483.3677
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            425.1504,
            476.0717,
            466.10816,
            483.3677
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            468.70816,
            476.0717,
            501.14816,
            483.3677
          ],
          "text": "fallenden"
        },
        {
          "bbox": [
            503.74816,
            476.0717,
            531.47568,
            483.3677
          ],
          "text": "Steuern"
        }
      ]
    },
    {
      "bbox": [
        304.70344,
        485.63858,
        531.47672,
        492.93458
      ],
      "id": "pdf-010-line-082",
      "source_page": 10,
      "text": "zusammenhängen, im anderen Vertragsstaat nach Maßgabe der",
      "words": [
        {
          "bbox": [
            304.70344,
            485.63858,
            372.29424,
            492.93458
          ],
          "text": "zusammenhängen,"
        },
        {
          "bbox": [
            374.28432,
            485.63858,
            382.87472,
            492.93458
          ],
          "text": "im"
        },
        {
          "bbox": [
            384.8644,
            485.63858,
            413.85056,
            492.93458
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            415.84128,
            485.63858,
            462.78304,
            492.93458
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            464.774,
            485.63858,
            482.23232,
            492.93458
          ],
          "text": "nach"
        },
        {
          "bbox": [
            484.22304,
            485.63858,
            517.80312,
            492.93458
          ],
          "text": "Maßgabe"
        },
        {
          "bbox": [
            519.79352,
            485.63858,
            531.47672,
            492.93458
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        304.70328,
        495.20562,
        531.47528,
        502.50162
      ],
      "id": "pdf-010-line-084",
      "source_page": 10,
      "text": "für sie geltenden innerstaatlichen Vorschriften auch auf dem",
      "words": [
        {
          "bbox": [
            304.70328,
            495.20562,
            314.35952,
            502.50162
          ],
          "text": "für"
        },
        {
          "bbox": [
            317.87944,
            495.20562,
            328.12872,
            502.50162
          ],
          "text": "sie"
        },
        {
          "bbox": [
            331.64944,
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            367.6724,
            502.50162
          ],
          "text": "geltenden"
        },
        {
          "bbox": [
            371.19336,
            495.20562,
            428.81944,
            502.50162
          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
            432.3404,
            495.20562,
            475.83336,
            502.50162
          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
            479.35432,
            495.20562,
            497.10632,
            502.50162
          ],
          "text": "auch"
        },
        {
          "bbox": [
            500.62728,
            495.20562,
            511.91536,
            502.50162
          ],
          "text": "auf"
        },
        {
          "bbox": [
            515.43624,
            495.20562,
            531.47528,
            502.50162
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        304.70312,
        504.7725,
        372.45224,
        512.0685
      ],
      "id": "pdf-010-line-086",
      "source_page": 10,
      "text": "Postweg bewirken.",
      "words": [
        {
          "bbox": [
            304.70312,
            504.7725,
            335.60944,
            512.0685
          ],
          "text": "Postweg"
        },
        {
          "bbox": [
            337.83192,
            504.7725,
            372.45224,
            512.0685
          ],
          "text": "bewirken."
        }
      ]
    },
    {
      "bbox": [
        400.21864,
        526.53986,
        435.95952,
        533.70786
      ],
      "id": "pdf-010-line-089",
      "source_page": 10,
      "text": "Artikel 28",
      "words": [
        {
          "bbox": [
            400.21864,
            526.53986,
            424.84304,
            533.70786
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.06424,
            526.53986,
            435.95952,
            533.70786
          ],
          "text": "28"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-091",
      "source_page": 10,
      "text": "Amtshilfe bei der Erhebung von Steuern",
      "words": [
        {
          "bbox": [
            342.29576,
            540.30778,
            378.25272,
            547.47578
          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
            380.4752,
            540.30778,
            392.01768,
            547.47578
          ],
          "text": "bei"
        },
        {
          "bbox": [
            394.23888,
            540.30778,
            406.82936,
            547.47578
          ],
          "text": "der"
        },
        {
          "bbox": [
            409.05136,
            540.30778,
            445.9392,
            547.47578
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            448.16064,
            540.30778,
            461.9496,
            547.47578
          ],
          "text": "von"
        },
        {
          "bbox": [
            464.17048,
            540.30778,
            493.88312,
            547.47578
          ],
          "text": "Steuern"
        }
      ]
    },
    {
      "bbox": [
        313.20672,
        554.07578,
        531.47544,
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      ],
      "id": "pdf-010-line-094",
      "source_page": 10,
      "text": "(1) Die Vertragsstaaten leisten sich gegenseitige Amtshilfe bei",
      "words": [
        {
          "bbox": [
            313.20672,
            554.07578,
            321.75472,
            561.37178
          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.15872,
            554.07578,
            337.81944,
            561.37178
          ],
          "text": "Die"
        },
        {
          "bbox": [
            339.79808,
            554.07578,
            395.20192,
            561.37178
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            397.1808,
            554.07578,
            420.06688,
            561.37178
          ],
          "text": "leisten"
        },
        {
          "bbox": [
            422.04576,
            554.07578,
            436.50184,
            561.37178
          ],
          "text": "sich"
        },
        {
          "bbox": [
            438.48072,
            554.07578,
            483.72632,
            561.37178
          ],
          "text": "gegenseitige"
        },
        {
          "bbox": [
            485.70496,
            554.07578,
            518.72536,
            561.37178
          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
            520.70392,
            554.07578,
            531.47544,
            561.37178
          ],
          "text": "bei"
        }
      ]
    },
    {
      "bbox": [
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        563.64282,
        531.4748,
        570.93882
      ],
      "id": "pdf-010-line-096",
      "source_page": 10,
      "text": "der Erhebung von Steueransprüchen. Diese Amtshilfe ist durch",
      "words": [
        {
          "bbox": [
            304.70344,
            563.64282,
            316.40448,
            570.93882
          ],
          "text": "der"
        },
        {
          "bbox": [
            319.00264,
            563.64282,
            353.52232,
            570.93882
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            356.12216,
            563.64282,
            369.16192,
            570.93882
          ],
          "text": "von"
        },
        {
          "bbox": [
            371.76128,
            563.64282,
            439.1492,
            570.93882
          ],
          "text": "Steueransprüchen."
        },
        {
          "bbox": [
            441.748,
            563.64282,
            461.74512,
            570.93882
          ],
          "text": "Diese"
        },
        {
          "bbox": [
            464.34408,
            563.64282,
            497.53072,
            570.93882
          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
            500.12968,
            563.64282,
            508.42504,
            570.93882
          ],
          "text": "ist"
        },
        {
          "bbox": [
            511.02464,
            563.64282,
            531.4748,
            570.93882
          ],
          "text": "durch"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-098",
      "source_page": 10,
      "text": "Artikel 1 und 2 nicht eingeschränkt. Die zuständigen Behörden",
      "words": [
        {
          "bbox": [
            304.70304,
            573.2097,
            327.17288,
            580.5057
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            329.85648,
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            334.30448,
            580.5057
          ],
          "text": "1"
        },
        {
          "bbox": [
            336.988,
            573.2097,
            350.66064,
            580.5057
          ],
          "text": "und"
        },
        {
          "bbox": [
            353.34304,
            573.2097,
            357.79104,
            580.5057
          ],
          "text": "2"
        },
        {
          "bbox": [
            360.47456,
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            378.02752,
            580.5057
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            380.71128,
            573.2097,
            433.18384,
            580.5057
          ],
          "text": "eingeschränkt."
        },
        {
          "bbox": [
            435.86672,
            573.2097,
            447.60304,
            580.5057
          ],
          "text": "Die"
        },
        {
          "bbox": [
            450.28616,
            573.2097,
            493.85744,
            580.5057
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            496.54096,
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            580.5057
          ],
          "text": "Behörden"
        }
      ]
    },
    {
      "bbox": [
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        531.4752,
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      ],
      "id": "pdf-010-line-100",
      "source_page": 10,
      "text": "der Vertragsstaaten können in gegenseitigem Einvernehmen re-",
      "words": [
        {
          "bbox": [
            304.70352,
            582.77658,
            316.40456,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            318.70856,
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            376.7076,
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            402.98952,
            590.07258
          ],
          "text": "können"
        },
        {
          "bbox": [
            405.29472,
            582.77658,
            411.51808,
            590.07258
          ],
          "text": "in"
        },
        {
          "bbox": [
            413.82328,
            582.77658,
            466.1196,
            590.07258
          ],
          "text": "gegenseitigem"
        },
        {
          "bbox": [
            468.42384,
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            519.24488,
            590.07258
          ],
          "text": "Einvernehmen"
        },
        {
          "bbox": [
            521.55016,
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          ],
          "text": "re-"
        }
      ]
    },
    {
      "bbox": [
        304.7032,
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      ],
      "id": "pdf-010-line-102",
      "source_page": 10,
      "text": "geln, wie dieser Artikel durchzuführen ist.",
      "words": [
        {
          "bbox": [
            304.7032,
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            322.03648,
            599.63946
          ],
          "text": "geln,"
        },
        {
          "bbox": [
            324.25792,
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          ],
          "text": "wie"
        },
        {
          "bbox": [
            338.61336,
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          ],
          "text": "dieser"
        },
        {
          "bbox": [
            362.60544,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            387.19528,
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          ],
          "text": "durchzuführen"
        },
        {
          "bbox": [
            440.67584,
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          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-104",
      "source_page": 10,
      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Steueran-",
      "words": [
        {
          "bbox": [
            313.20688,
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            321.97432,
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
            326.59776,
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          ],
          "text": "Der"
        },
        {
          "bbox": [
            342.77416,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            352.49624,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            382.28128,
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "verwendete"
        },
        {
          "bbox": [
            454.36632,
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          ],
          "text": "Ausdruck"
        },
        {
          "bbox": [
            492.32712,
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            531.4748,
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          ],
          "text": "„Steueran-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-106",
      "source_page": 10,
      "text": "spruch“ bedeutet einen Betrag, der auf Grund von Steuern jeder",
      "words": [
        {
          "bbox": [
            304.70304,
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            332.70472,
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          ],
          "text": "spruch“"
        },
        {
          "bbox": [
            334.72176,
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          ],
          "text": "bedeutet"
        },
        {
          "bbox": [
            368.49832,
            615.67834,
            387.75872,
            622.97434
          ],
          "text": "einen"
        },
        {
          "bbox": [
            389.77688,
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            415.64912,
            622.97434
          ],
          "text": "Betrag,"
        },
        {
          "bbox": [
            417.66672,
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            429.36776,
            622.97434
          ],
          "text": "der"
        },
        {
          "bbox": [
            431.38472,
            615.67834,
            442.49488,
            622.97434
          ],
          "text": "auf"
        },
        {
          "bbox": [
            444.51296,
            615.67834,
            466.88392,
            622.97434
          ],
          "text": "Grund"
        },
        {
          "bbox": [
            468.90096,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            483.95888,
            615.67834,
            511.68616,
            622.97434
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            513.70432,
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            622.97434
          ],
          "text": "jeder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-108",
      "source_page": 10,
      "text": "Art und Bezeichnung, die für Rechnung der Vertragsstaaten oder",
      "words": [
        {
          "bbox": [
            304.70248,
            625.24538,
            315.02872,
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          ],
          "text": "Art"
        },
        {
          "bbox": [
            316.98928,
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            330.54928,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            332.50856,
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            380.46632,
            632.54138
          ],
          "text": "Bezeichnung,"
        },
        {
          "bbox": [
            382.42616,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            395.12112,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            406.48024,
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          ],
          "text": "Rechnung"
        },
        {
          "bbox": [
            444.61552,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            458.1972,
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            515.30136,
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            632.54138
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-109",
      "source_page": 10,
      "text": "einer ihrer Gebietskörperschaften erhoben werden, geschuldet",
      "words": [
        {
          "bbox": [
            304.7024,
            634.81226,
            322.29168,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            324.9852,
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            642.10826
          ],
          "text": "ihrer"
        },
        {
          "bbox": [
            343.49056,
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          ],
          "text": "Gebietskörperschaften"
        },
        {
          "bbox": [
            428.02112,
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            457.67152,
            642.10826
          ],
          "text": "erhoben"
        },
        {
          "bbox": [
            460.36616,
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            489.11864,
            642.10826
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            491.81264,
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            642.10826
          ],
          "text": "geschuldet"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-111",
      "source_page": 10,
      "text": "wird, soweit die Besteuerung diesem Abkommen oder anderen",
      "words": [
        {
          "bbox": [
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            322.02472,
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          ],
          "text": "wird,"
        },
        {
          "bbox": [
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            651.67514
          ],
          "text": "soweit"
        },
        {
          "bbox": [
            350.35224,
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            361.16576,
            651.67514
          ],
          "text": "die"
        },
        {
          "bbox": [
            363.70704,
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            409.088,
            651.67514
          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            411.63016,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            502.43488,
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            651.67514
          ],
          "text": "anderen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-113",
      "source_page": 10,
      "text": "völkerrechtlichen Übereinkünften, denen die Vertragsstaaten bei-",
      "words": [
        {
          "bbox": [
            304.7028,
            653.94602,
            364.40288,
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          ],
          "text": "völkerrechtlichen"
        },
        {
          "bbox": [
            366.34936,
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            422.25232,
            661.24202
          ],
          "text": "Übereinkünften,"
        },
        {
          "bbox": [
            424.19816,
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            446.21256,
            661.24202
          ],
          "text": "denen"
        },
        {
          "bbox": [
            448.15904,
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            458.86616,
            661.24202
          ],
          "text": "die"
        },
        {
          "bbox": [
            460.81224,
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            661.24202
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            517.70784,
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            531.47208,
            661.24202
          ],
          "text": "bei-"
        }
      ]
    },
    {
      "bbox": [
        304.70216,
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        670.80906
      ],
      "id": "pdf-010-line-115",
      "source_page": 10,
      "text": "getreten sind, nicht widerspricht, sowie mit diesem Betrag zu-",
      "words": [
        {
          "bbox": [
            304.70216,
            663.51306,
            334.39704,
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          ],
          "text": "getreten"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
            357.18528,
            663.51306,
            374.84808,
            670.80906
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            377.55928,
            663.51306,
            424.29576,
            670.80906
          ],
          "text": "widerspricht,"
        },
        {
          "bbox": [
            427.00616,
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            447.90984,
            670.80906
          ],
          "text": "sowie"
        },
        {
          "bbox": [
            450.6204,
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            670.80906
          ],
          "text": "mit"
        },
        {
          "bbox": [
            464.53832,
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            490.69216,
            670.80906
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            493.40216,
            663.51306,
            517.2732,
            670.80906
          ],
          "text": "Betrag"
        },
        {
          "bbox": [
            519.98472,
            663.51306,
            531.47312,
            670.80906
          ],
          "text": "zu-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-117",
      "source_page": 10,
      "text": "sammenhängende Zinsen, Geldbußen und Kosten der Erhebung",
      "words": [
        {
          "bbox": [
            304.70192,
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            370.50496,
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          ],
          "text": "sammenhängende"
        },
        {
          "bbox": [
            372.47048,
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            398.3428,
            680.37594
          ],
          "text": "Zinsen,"
        },
        {
          "bbox": [
            400.308,
            673.07994,
            439.29952,
            680.37594
          ],
          "text": "Geldbußen"
        },
        {
          "bbox": [
            441.26528,
            673.07994,
            454.836,
            680.37594
          ],
          "text": "und"
        },
        {
          "bbox": [
            456.80072,
            673.07994,
            481.62624,
            680.37594
          ],
          "text": "Kosten"
        },
        {
          "bbox": [
            483.592,
            673.07994,
            495.22544,
            680.37594
          ],
          "text": "der"
        },
        {
          "bbox": [
            497.19008,
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            531.47264,
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          ],
          "text": "Erhebung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-119",
      "source_page": 10,
      "text": "oder Sicherung.",
      "words": [
        {
          "bbox": [
            304.70168,
            682.64682,
            320.99448,
            689.94282
          ],
          "text": "oder"
        },
        {
          "bbox": [
            323.21528,
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            361.58368,
            689.94282
          ],
          "text": "Sicherung."
        }
      ]
    },
    {
      "bbox": [
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        531.47432,
        703.71082
      ],
      "id": "pdf-010-line-121",
      "source_page": 10,
      "text": "(3) Ist der Steueranspruch eines Vertragsstaates nach dem",
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        {
          "bbox": [
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            321.9728,
            703.71082
          ],
          "text": "(3)"
        },
        {
          "bbox": [
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            335.36448,
            703.71082
          ],
          "text": "Ist"
        },
        {
          "bbox": [
            338.23144,
            696.41482,
            350.11048,
            703.71082
          ],
          "text": "der"
        },
        {
          "bbox": [
            352.97608,
            696.41482,
            410.55512,
            703.71082
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            413.42176,
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            432.59008,
            703.71082
          ],
          "text": "eines"
        },
        {
          "bbox": [
            435.45752,
            696.41482,
            491.94912,
            703.71082
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            494.81656,
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            512.56856,
            703.71082
          ],
          "text": "nach"
        },
        {
          "bbox": [
            515.43528,
            696.41482,
            531.47432,
            703.71082
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-123",
      "source_page": 10,
      "text": "Recht dieses Staates vollstreckbar und wird er von einer Person",
      "words": [
        {
          "bbox": [
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            325.73648,
            713.2777
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            327.84472,
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            713.2777
          ],
          "text": "dieses"
        },
        {
          "bbox": [
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            380.04504,
            713.2777
          ],
          "text": "Staates"
        },
        {
          "bbox": [
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            713.2777
          ],
          "text": "vollstreckbar"
        },
        {
          "bbox": [
            429.88136,
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            443.51992,
            713.2777
          ],
          "text": "und"
        },
        {
          "bbox": [
            445.6268,
            705.9817,
            460.72624,
            713.2777
          ],
          "text": "wird"
        },
        {
          "bbox": [
            462.83312,
            705.9817,
            469.792,
            713.2777
          ],
          "text": "er"
        },
        {
          "bbox": [
            471.8988,
            705.9817,
            484.93856,
            713.2777
          ],
          "text": "von"
        },
        {
          "bbox": [
            487.04656,
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            504.52296,
            713.2777
          ],
          "text": "einer"
        },
        {
          "bbox": [
            506.62976,
            705.9817,
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            713.2777
          ],
          "text": "Person"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-010-line-125",
      "source_page": 10,
      "text": "geschuldet, die zu diesem Zeitpunkt nach dem Recht dieses",
      "words": [
        {
          "bbox": [
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            347.22216,
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          ],
          "text": "geschuldet,"
        },
        {
          "bbox": [
            350.40536,
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            361.3968,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            364.58032,
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            722.84474
          ],
          "text": "zu"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            405.69992,
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          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            443.18576,
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            460.93776,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            464.12152,
            715.54874,
            480.16056,
            722.84474
          ],
          "text": "dem"
        },
        {
          "bbox": [
            483.34336,
            715.54874,
            504.73488,
            722.84474
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            507.91896,
            715.54874,
            531.4712,
            722.84474
          ],
          "text": "dieses"
        }
      ]
    },
    {
      "bbox": [
        304.7004,
        725.11562,
        531.4724,
        732.41162
      ],
      "id": "pdf-010-line-127",
      "source_page": 10,
      "text": "Staates die Erhebung nicht verhindern kann, wird dieser Steuer-",
      "words": [
        {
          "bbox": [
            304.7004,
            725.11562,
            331.68472,
            732.41162
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            333.73184,
            725.11562,
            344.54536,
            732.41162
          ],
          "text": "die"
        },
        {
          "bbox": [
            346.59136,
            725.11562,
            381.11104,
            732.41162
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            383.15792,
            725.11562,
            400.64272,
            732.41162
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            402.68936,
            725.11562,
            440.46336,
            732.41162
          ],
          "text": "verhindern"
        },
        {
          "bbox": [
            442.50976,
            725.11562,
            462.0736,
            732.41162
          ],
          "text": "kann,"
        },
        {
          "bbox": [
            464.11944,
            725.11562,
            479.21888,
            732.41162
          ],
          "text": "wird"
        },
        {
          "bbox": [
            481.26416,
            725.11562,
            503.03544,
            732.41162
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            505.08064,
            725.11562,
            531.4724,
            732.41162
          ],
          "text": "Steuer-"
        }
      ]
    },
    {
      "bbox": [
        304.70024,
        734.6825,
        531.47064,
        741.9785
      ],
      "id": "pdf-010-line-129",
      "source_page": 10,
      "text": "anspruch auf Ersuchen der zuständigen Behörde dieses Staates",
      "words": [
        {
          "bbox": [
            304.70024,
            734.6825,
            337.94048,
            741.9785
          ],
          "text": "anspruch"
        },
        {
          "bbox": [
            339.9264,
            734.6825,
            351.00904,
            741.9785
          ],
          "text": "auf"
        },
        {
          "bbox": [
            352.9948,
            734.6825,
            386.37952,
            741.9785
          ],
          "text": "Ersuchen"
        },
        {
          "bbox": [
            388.36544,
            734.6825,
            400.03896,
            741.9785
          ],
          "text": "der"
        },
        {
          "bbox": [
            402.02368,
            734.6825,
            445.28696,
            741.9785
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            447.27288,
            734.6825,
            477.55848,
            741.9785
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            479.544,
            734.6825,
            502.58248,
            741.9785
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            504.56912,
            734.6825,
            531.47064,
            741.9785
          ],
          "text": "Staates"
        }
      ]
    },
    {
      "bbox": [
        304.70096,
        744.24938,
        531.47144,
        751.54538
      ],
      "id": "pdf-010-line-131",
      "source_page": 10,
      "text": "für die Zwecke der Erhebung von der zuständigen Behörde des",
      "words": [
        {
          "bbox": [
            304.70096,
            744.24938,
            314.17944,
            751.54538
          ],
          "text": "für"
        },
        {
          "bbox": [
            316.50128,
            744.24938,
            327.3148,
            751.54538
          ],
          "text": "die"
        },
        {
          "bbox": [
            329.63744,
            744.24938,
            357.44504,
            751.54538
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            359.76768,
            744.24938,
            371.46872,
            751.54538
          ],
          "text": "der"
        },
        {
          "bbox": [
            373.79056,
            744.24938,
            408.31024,
            751.54538
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            410.63376,
            744.24938,
            423.67352,
            751.54538
          ],
          "text": "von"
        },
        {
          "bbox": [
            425.99656,
            744.24938,
            437.6976,
            751.54538
          ],
          "text": "der"
        },
        {
          "bbox": [
            440.01944,
            744.24938,
            483.4204,
            751.54538
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            485.74344,
            744.24938,
            516.1116,
            751.54538
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            518.43432,
            744.24938,
            531.47144,
            751.54538
          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
        304.7,
        753.81642,
        531.4728,
        761.11242
      ],
      "id": "pdf-010-line-133",
      "source_page": 10,
      "text": "anderen Vertragsstaates anerkannt. Der Steueranspruch wird",
      "words": [
        {
          "bbox": [
            304.7,
            753.81642,
            334.27352,
            761.11242
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            337.556,
            753.81642,
            394.0476,
            761.11242
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            397.33088,
            753.81642,
            435.914,
            761.11242
          ],
          "text": "anerkannt."
        },
        {
          "bbox": [
            439.19592,
            753.81642,
            451.9636,
            761.11242
          ],
          "text": "Der"
        },
        {
          "bbox": [
            455.24504,
            753.81642,
            512.82408,
            761.11242
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            516.10648,
            753.81642,
            531.4728,
            761.11242
          ],
          "text": "wird"
        }
      ]
    },
    {
      "bbox": [
        304.69968,
        763.3833,
        531.47176,
        770.6793
      ],
      "id": "pdf-010-line-135",
      "source_page": 10,
      "text": "vom anderen Staat nach dessen Rechtsvorschriften über die",
      "words": [
        {
          "bbox": [
            304.69968,
            763.3833,
            320.29344,
            770.6793
          ],
          "text": "vom"
        },
        {
          "bbox": [
            323.51624,
            763.3833,
            353.08976,
            770.6793
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            356.31352,
            763.3833,
            375.45704,
            770.6793
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            378.68112,
            763.3833,
            396.43312,
            770.6793
          ],
          "text": "nach"
        },
        {
          "bbox": [
            399.65688,
            763.3833,
            425.88176,
            770.6793
          ],
          "text": "dessen"
        },
        {
          "bbox": [
            429.10552,
            763.3833,
            497.61864,
            770.6793
          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            500.8424,
            763.3833,
            517.2576,
            770.6793
          ],
          "text": "über"
        },
        {
          "bbox": [
            520.48032,
            763.3833,
            531.47176,
            770.6793
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
        304.6996,
        772.95018,
        531.47216,
        780.24618
      ],
      "id": "pdf-010-line-136",
      "source_page": 10,
      "text": "Vollstreckung und Erhebung seiner eigenen Steuern erhoben, als",
      "words": [
        {
          "bbox": [
            304.6996,
            772.95018,
            352.1076,
            780.24618
          ],
          "text": "Vollstreckung"
        },
        {
          "bbox": [
            354.06224,
            772.95018,
            367.6096,
            780.24618
          ],
          "text": "und"
        },
        {
          "bbox": [
            369.56256,
            772.95018,
            403.76304,
            780.24618
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            405.71768,
            772.95018,
            426.96608,
            780.24618
          ],
          "text": "seiner"
        },
        {
          "bbox": [
            428.91896,
            772.95018,
            456.79248,
            780.24618
          ],
          "text": "eigenen"
        },
        {
          "bbox": [
            458.74656,
            772.95018,
            486.20024,
            780.24618
          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            488.15432,
            772.95018,
            519.5396,
            780.24618
          ],
          "text": "erhoben,"
        },
        {
          "bbox": [
            521.49304,
            772.95018,
            531.47216,
            780.24618
          ],
          "text": "als"
        }
      ]
    },
    {
      "bbox": [
        63.7795,
        75.1172,
        290.5515,
        82.4132
      ],
      "id": "pdf-011-line-003",
      "source_page": 11,
      "text": "handele es sich bei dem Steueranspruch um einen Steueran-",
      "words": [
        {
          "bbox": [
            63.7795,
            75.1172,
            92.61126,
            82.4132
          ],
          "text": "handele"
        },
        {
          "bbox": [
            95.55278,
            75.1172,
            103.9367,
            82.4132
          ],
          "text": "es"
        },
        {
          "bbox": [
            106.87926,
            75.1172,
            121.66446,
            82.4132
          ],
          "text": "sich"
        },
        {
          "bbox": [
            124.6063,
            75.1172,
            135.59734,
            82.4132
          ],
          "text": "bei"
        },
        {
          "bbox": [
            138.53926,
            75.1172,
            154.5783,
            82.4132
          ],
          "text": "dem"
        },
        {
          "bbox": [
            157.5191,
            75.1172,
            215.09822,
            82.4132
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            218.03998,
            75.1172,
            229.40014,
            82.4132
          ],
          "text": "um"
        },
        {
          "bbox": [
            232.34094,
            75.1172,
            251.95726,
            82.4132
          ],
          "text": "einen"
        },
        {
          "bbox": [
            254.89902,
            75.1172,
            290.5515,
            82.4132
          ],
          "text": "Steueran-"
        }
      ]
    },
    {
      "bbox": [
        63.77974,
        84.68424,
        166.32614,
        91.98024
      ],
      "id": "pdf-011-line-005",
      "source_page": 11,
      "text": "spruch des anderen Staates.",
      "words": [
        {
          "bbox": [
            63.77974,
            84.68424,
            88.37422,
            91.98024
          ],
          "text": "spruch"
        },
        {
          "bbox": [
            90.59622,
            84.68424,
            103.63334,
            91.98024
          ],
          "text": "des"
        },
        {
          "bbox": [
            105.85606,
            84.68424,
            134.89582,
            91.98024
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            137.11782,
            84.68424,
            166.32614,
            91.98024
          ],
          "text": "Staates."
        }
      ]
    },
    {
      "bbox": [
        72.28358,
        98.78288,
        290.55198,
        106.07888
      ],
      "id": "pdf-011-line-007",
      "source_page": 11,
      "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-",
      "words": [
        {
          "bbox": [
            72.28358,
            98.78288,
            80.93166,
            106.07888
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            85.43574,
            98.78288,
            113.46134,
            106.07888
          ],
          "text": "Handelt"
        },
        {
          "bbox": [
            116.15734,
            98.78288,
            124.48158,
            106.07888
          ],
          "text": "es"
        },
        {
          "bbox": [
            127.17798,
            98.78288,
            141.78398,
            106.07888
          ],
          "text": "sich"
        },
        {
          "bbox": [
            144.47966,
            98.78288,
            155.35126,
            106.07888
          ],
          "text": "bei"
        },
        {
          "bbox": [
            158.04702,
            98.78288,
            173.96662,
            106.07888
          ],
          "text": "dem"
        },
        {
          "bbox": [
            176.66134,
            98.78288,
            233.46438,
            106.07888
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            236.16006,
            98.78288,
            255.08958,
            106.07888
          ],
          "text": "eines"
        },
        {
          "bbox": [
            257.78598,
            98.78288,
            290.55198,
            106.07888
          ],
          "text": "Vertrags-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-009",
      "source_page": 11,
      "text": "staates um einen Anspruch, bei dem dieser Staat nach seinem",
      "words": [
        {
          "bbox": [
            63.77974,
            108.34976,
            89.60582,
            115.64576
          ],
          "text": "staates"
        },
        {
          "bbox": [
            92.2303,
            108.34976,
            103.50158,
            115.64576
          ],
          "text": "um"
        },
        {
          "bbox": [
            106.12438,
            108.34976,
            125.38478,
            115.64576
          ],
          "text": "einen"
        },
        {
          "bbox": [
            128.00854,
            108.34976,
            164.45718,
            115.64576
          ],
          "text": "Anspruch,"
        },
        {
          "bbox": [
            167.08038,
            108.34976,
            177.8935,
            115.64576
          ],
          "text": "bei"
        },
        {
          "bbox": [
            180.51742,
            108.34976,
            196.37854,
            115.64576
          ],
          "text": "dem"
        },
        {
          "bbox": [
            199.00134,
            108.34976,
            220.77278,
            115.64576
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            223.39534,
            108.34976,
            242.18286,
            115.64576
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            244.80686,
            108.34976,
            262.2919,
            115.64576
          ],
          "text": "nach"
        },
        {
          "bbox": [
            264.91566,
            108.34976,
            290.55206,
            115.64576
          ],
          "text": "seinem"
        }
      ]
    },
    {
      "bbox": [
        63.77942,
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        290.55126,
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      ],
      "id": "pdf-011-line-011",
      "source_page": 11,
      "text": "Recht Maßnahmen zur Sicherung der Erhebung einleiten kann,",
      "words": [
        {
          "bbox": [
            63.77942,
            117.91664,
            84.83094,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            87.50166,
            117.91664,
            131.99726,
            125.21264
          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            134.66774,
            117.91664,
            145.62678,
            125.21264
          ],
          "text": "zur"
        },
        {
          "bbox": [
            148.29606,
            117.91664,
            184.47278,
            125.21264
          ],
          "text": "Sicherung"
        },
        {
          "bbox": [
            187.14374,
            117.91664,
            198.85286,
            125.21264
          ],
          "text": "der"
        },
        {
          "bbox": [
            201.52214,
            117.91664,
            236.0699,
            125.21264
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            238.74086,
            117.91664,
            268.30094,
            125.21264
          ],
          "text": "einleiten"
        },
        {
          "bbox": [
            270.97142,
            117.91664,
            290.55126,
            125.21264
          ],
          "text": "kann,"
        }
      ]
    },
    {
      "bbox": [
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        127.48368,
        290.55182,
        134.77968
      ],
      "id": "pdf-011-line-013",
      "source_page": 11,
      "text": "wird dieser Steueranspruch auf Ersuchen der zuständigen Be-",
      "words": [
        {
          "bbox": [
            63.77886,
            127.48368,
            79.01006,
            134.77968
          ],
          "text": "wird"
        },
        {
          "bbox": [
            81.71934,
            127.48368,
            103.71022,
            134.77968
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            106.41942,
            127.48368,
            163.4127,
            134.77968
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            166.1231,
            127.48368,
            177.3211,
            134.77968
          ],
          "text": "auf"
        },
        {
          "bbox": [
            180.03142,
            127.48368,
            213.81998,
            134.77968
          ],
          "text": "Ersuchen"
        },
        {
          "bbox": [
            216.53038,
            127.48368,
            228.31926,
            134.77968
          ],
          "text": "der"
        },
        {
          "bbox": [
            231.02846,
            127.48368,
            274.86854,
            134.77968
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            277.57894,
            127.48368,
            290.55182,
            134.77968
          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-015",
      "source_page": 11,
      "text": "hörde dieses Staates zum Zwecke der Einleitung von Siche-",
      "words": [
        {
          "bbox": [
            63.77878,
            137.05056,
            84.72942,
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          ],
          "text": "hörde"
        },
        {
          "bbox": [
            88.07894,
            137.05056,
            111.63118,
            144.34656
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            114.98174,
            137.05056,
            142.49998,
            144.34656
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            145.85062,
            137.05056,
            161.13958,
            144.34656
          ],
          "text": "zum"
        },
        {
          "bbox": [
            164.48838,
            137.05056,
            192.74094,
            144.34656
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            196.09046,
            137.05056,
            207.9695,
            144.34656
          ],
          "text": "der"
        },
        {
          "bbox": [
            211.31822,
            137.05056,
            247.07974,
            144.34656
          ],
          "text": "Einleitung"
        },
        {
          "bbox": [
            250.43014,
            137.05056,
            263.64798,
            144.34656
          ],
          "text": "von"
        },
        {
          "bbox": [
            266.99774,
            137.05056,
            290.55078,
            144.34656
          ],
          "text": "Siche-"
        }
      ]
    },
    {
      "bbox": [
        63.77902,
        146.61744,
        290.5511,
        153.91344
      ],
      "id": "pdf-011-line-017",
      "source_page": 11,
      "text": "rungsmaßnahmen von der zuständigen Behörde des anderen",
      "words": [
        {
          "bbox": [
            63.77902,
            146.61744,
            129.40326,
            153.91344
          ],
          "text": "rungsmaßnahmen"
        },
        {
          "bbox": [
            132.41502,
            146.61744,
            145.63286,
            153.91344
          ],
          "text": "von"
        },
        {
          "bbox": [
            148.64454,
            146.61744,
            160.52358,
            153.91344
          ],
          "text": "der"
        },
        {
          "bbox": [
            163.53422,
            146.61744,
            207.82494,
            153.91344
          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            210.83662,
            146.61744,
            241.73862,
            153.91344
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            244.75006,
            146.61744,
            257.9651,
            153.91344
          ],
          "text": "des"
        },
        {
          "bbox": [
            260.97758,
            146.61744,
            290.5511,
            153.91344
          ],
          "text": "anderen"
        }
      ]
    },
    {
      "bbox": [
        63.7795,
        156.18432,
        290.55454,
        163.48032
      ],
      "id": "pdf-011-line-019",
      "source_page": 11,
      "text": "Vertragsstaates anerkannt. Der andere Staat leitet nach seinen",
      "words": [
        {
          "bbox": [
            63.7795,
            156.18432,
            119.35854,
            163.48032
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            122.04958,
            156.18432,
            160.0459,
            163.48032
          ],
          "text": "anerkannt."
        },
        {
          "bbox": [
            162.7355,
            156.18432,
            175.37286,
            163.48032
          ],
          "text": "Der"
        },
        {
          "bbox": [
            178.06198,
            156.18432,
            202.77358,
            163.48032
          ],
          "text": "andere"
        },
        {
          "bbox": [
            205.4635,
            156.18432,
            224.34622,
            163.48032
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            227.0367,
            156.18432,
            244.23798,
            163.48032
          ],
          "text": "leitet"
        },
        {
          "bbox": [
            246.92846,
            156.18432,
            264.48486,
            163.48032
          ],
          "text": "nach"
        },
        {
          "bbox": [
            267.1751,
            156.18432,
            290.55454,
            163.48032
          ],
          "text": "seinen"
        }
      ]
    },
    {
      "bbox": [
        63.7799,
        165.75136,
        290.55126,
        173.04736
      ],
      "id": "pdf-011-line-021",
      "source_page": 11,
      "text": "Rechtsvorschriften Sicherungsmaßnahmen in Bezug auf diesen",
      "words": [
        {
          "bbox": [
            63.7799,
            165.75136,
            130.78038,
            173.04736
          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            133.14326,
            165.75136,
            217.60686,
            173.04736
          ],
          "text": "Sicherungsmaßnahmen"
        },
        {
          "bbox": [
            219.96974,
            165.75136,
            226.19318,
            173.04736
          ],
          "text": "in"
        },
        {
          "bbox": [
            228.55606,
            165.75136,
            251.15966,
            173.04736
          ],
          "text": "Bezug"
        },
        {
          "bbox": [
            253.52302,
            165.75136,
            264.63318,
            173.04736
          ],
          "text": "auf"
        },
        {
          "bbox": [
            266.99598,
            165.75136,
            290.55126,
            173.04736
          ],
          "text": "diesen"
        }
      ]
    },
    {
      "bbox": [
        63.77926,
        175.31824,
        290.55126,
        182.61424
      ],
      "id": "pdf-011-line-023",
      "source_page": 11,
      "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steueran-",
      "words": [
        {
          "bbox": [
            63.77926,
            175.31824,
            120.20182,
            182.61424
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            122.59982,
            175.31824,
            135.34134,
            182.61424
          ],
          "text": "ein,"
        },
        {
          "bbox": [
            137.73878,
            175.31824,
            147.8091,
            182.61424
          ],
          "text": "als"
        },
        {
          "bbox": [
            150.20782,
            175.31824,
            167.37878,
            182.61424
          ],
          "text": "wäre"
        },
        {
          "bbox": [
            169.77638,
            175.31824,
            181.4775,
            182.61424
          ],
          "text": "der"
        },
        {
          "bbox": [
            183.8743,
            175.31824,
            240.29686,
            182.61424
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            242.69486,
            175.31824,
            253.21318,
            182.61424
          ],
          "text": "ein"
        },
        {
          "bbox": [
            255.61118,
            175.31824,
            290.55126,
            182.61424
          ],
          "text": "Steueran-"
        }
      ]
    },
    {
      "bbox": [
        63.77918,
        184.88512,
        290.54998,
        192.18112
      ],
      "id": "pdf-011-line-025",
      "source_page": 11,
      "text": "spruch dieses anderen Staates, selbst wenn der Steueranspruch",
      "words": [
        {
          "bbox": [
            63.77918,
            184.88512,
            88.1959,
            192.18112
          ],
          "text": "spruch"
        },
        {
          "bbox": [
            90.15998,
            184.88512,
            113.0895,
            192.18112
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            115.0543,
            184.88512,
            143.88062,
            192.18112
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            145.8447,
            184.88512,
            174.80414,
            192.18112
          ],
          "text": "Staates,"
        },
        {
          "bbox": [
            176.76766,
            184.88512,
            197.9223,
            192.18112
          ],
          "text": "selbst"
        },
        {
          "bbox": [
            199.8867,
            184.88512,
            219.03262,
            192.18112
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            220.9967,
            184.88512,
            232.6267,
            192.18112
          ],
          "text": "der"
        },
        {
          "bbox": [
            234.58974,
            184.88512,
            290.54998,
            192.18112
          ],
          "text": "Steueranspruch"
        }
      ]
    },
    {
      "bbox": [
        63.7787,
        194.452,
        290.55126,
        201.748
      ],
      "id": "pdf-011-line-026",
      "source_page": 11,
      "text": "im Zeitpunkt der Einleitung dieser Maßnahmen im erstgenann-",
      "words": [
        {
          "bbox": [
            63.7787,
            194.452,
            72.40382,
            201.748
          ],
          "text": "im"
        },
        {
          "bbox": [
            75.09502,
            194.452,
            108.8911,
            201.748
          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            111.58358,
            194.452,
            123.33614,
            201.748
          ],
          "text": "der"
        },
        {
          "bbox": [
            126.0271,
            194.452,
            161.2199,
            201.748
          ],
          "text": "Einleitung"
        },
        {
          "bbox": [
            163.91262,
            194.452,
            185.81262,
            201.748
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            188.50366,
            194.452,
            233.17318,
            201.748
          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            235.86542,
            194.452,
            244.49054,
            201.748
          ],
          "text": "im"
        },
        {
          "bbox": [
            247.18174,
            194.452,
            290.55126,
            201.748
          ],
          "text": "erstgenann-"
        }
      ]
    },
    {
      "bbox": [
        63.77926,
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        290.55134,
        211.31504
      ],
      "id": "pdf-011-line-028",
      "source_page": 11,
      "text": "ten Staat nicht vollstreckbar ist oder von einer Person geschuldet",
      "words": [
        {
          "bbox": [
            63.77926,
            204.01904,
            74.81414,
            211.31504
          ],
          "text": "ten"
        },
        {
          "bbox": [
            76.74886,
            204.01904,
            95.2767,
            211.31504
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            97.21166,
            204.01904,
            114.4367,
            211.31504
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            116.37166,
            204.01904,
            161.2135,
            211.31504
          ],
          "text": "vollstreckbar"
        },
        {
          "bbox": [
            163.1471,
            204.01904,
            171.31262,
            211.31504
          ],
          "text": "ist"
        },
        {
          "bbox": [
            173.24766,
            204.01904,
            189.34574,
            211.31504
          ],
          "text": "oder"
        },
        {
          "bbox": [
            191.27934,
            204.01904,
            204.18934,
            211.31504
          ],
          "text": "von"
        },
        {
          "bbox": [
            206.12406,
            204.01904,
            223.34078,
            211.31504
          ],
          "text": "einer"
        },
        {
          "bbox": [
            225.27438,
            204.01904,
            249.79238,
            211.31504
          ],
          "text": "Person"
        },
        {
          "bbox": [
            251.7271,
            204.01904,
            290.55134,
            211.31504
          ],
          "text": "geschuldet"
        }
      ]
    },
    {
      "bbox": [
        63.7795,
        213.58592,
        247.60366,
        220.88192
      ],
      "id": "pdf-011-line-030",
      "source_page": 11,
      "text": "wird, die berechtigt ist, die Erhebung zu verhindern.",
      "words": [
        {
          "bbox": [
            63.7795,
            213.58592,
            81.10118,
            220.88192
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            83.32262,
            213.58592,
            94.13622,
            220.88192
          ],
          "text": "die"
        },
        {
          "bbox": [
            96.35782,
            213.58592,
            132.3563,
            220.88192
          ],
          "text": "berechtigt"
        },
        {
          "bbox": [
            134.57854,
            213.58592,
            145.0975,
            220.88192
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            147.31894,
            213.58592,
            158.13262,
            220.88192
          ],
          "text": "die"
        },
        {
          "bbox": [
            160.35422,
            213.58592,
            194.87398,
            220.88192
          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            197.09646,
            213.58592,
            205.38422,
            220.88192
          ],
          "text": "zu"
        },
        {
          "bbox": [
            207.60622,
            213.58592,
            247.60366,
            220.88192
          ],
          "text": "verhindern."
        }
      ]
    },
    {
      "bbox": [
        72.28342,
        227.68448,
        290.55262,
        234.98048
      ],
      "id": "pdf-011-line-032",
      "source_page": 11,
      "text": "(5) Ungeachtet der Absätze 3 und 4 unterliegt ein von einem",
      "words": [
        {
          "bbox": [
            72.28342,
            227.68448,
            80.87302,
            234.98048
          ],
          "text": "(5)"
        },
        {
          "bbox": [
            85.31862,
            227.68448,
            126.70174,
            234.98048
          ],
          "text": "Ungeachtet"
        },
        {
          "bbox": [
            129.19758,
            227.68448,
            140.8987,
            234.98048
          ],
          "text": "der"
        },
        {
          "bbox": [
            143.3931,
            227.68448,
            172.12462,
            234.98048
          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            174.61982,
            227.68448,
            179.06782,
            234.98048
          ],
          "text": "3"
        },
        {
          "bbox": [
            181.56342,
            227.68448,
            195.20198,
            234.98048
          ],
          "text": "und"
        },
        {
          "bbox": [
            197.69654,
            227.68448,
            202.14454,
            234.98048
          ],
          "text": "4"
        },
        {
          "bbox": [
            204.64014,
            227.68448,
            237.8711,
            234.98048
          ],
          "text": "unterliegt"
        },
        {
          "bbox": [
            240.36694,
            227.68448,
            250.88526,
            234.98048
          ],
          "text": "ein"
        },
        {
          "bbox": [
            253.38086,
            227.68448,
            266.42062,
            234.98048
          ],
          "text": "von"
        },
        {
          "bbox": [
            268.91622,
            227.68448,
            290.55262,
            234.98048
          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-033",
      "source_page": 11,
      "text": "Vertragsstaat für Zwecke der Absätze 3 oder 4 anerkannter Steu-",
      "words": [
        {
          "bbox": [
            63.77926,
            237.25136,
            110.1419,
            244.54736
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            112.08462,
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            121.4487,
            244.54736
          ],
          "text": "für"
        },
        {
          "bbox": [
            123.38998,
            237.25136,
            150.91166,
            244.54736
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            152.85374,
            237.25136,
            164.44038,
            244.54736
          ],
          "text": "der"
        },
        {
          "bbox": [
            166.38166,
            237.25136,
            194.7699,
            244.54736
          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            196.71198,
            237.25136,
            201.15998,
            244.54736
          ],
          "text": "3"
        },
        {
          "bbox": [
            203.10246,
            237.25136,
            219.22374,
            244.54736
          ],
          "text": "oder"
        },
        {
          "bbox": [
            221.16502,
            237.25136,
            225.61302,
            244.54736
          ],
          "text": "4"
        },
        {
          "bbox": [
            227.5555,
            237.25136,
            269.40326,
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          ],
          "text": "anerkannter"
        },
        {
          "bbox": [
            271.34454,
            237.25136,
            290.5499,
            244.54736
          ],
          "text": "Steu-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-035",
      "source_page": 11,
      "text": "eranspruch als solcher in diesem Staat nicht den Verjährungs-",
      "words": [
        {
          "bbox": [
            63.77878,
            246.81824,
            104.2267,
            254.11424
          ],
          "text": "eranspruch"
        },
        {
          "bbox": [
            106.93182,
            246.81824,
            117.07934,
            254.11424
          ],
          "text": "als"
        },
        {
          "bbox": [
            119.7851,
            246.81824,
            146.08502,
            254.11424
          ],
          "text": "solcher"
        },
        {
          "bbox": [
            148.78894,
            246.81824,
            155.05094,
            254.11424
          ],
          "text": "in"
        },
        {
          "bbox": [
            157.75606,
            246.81824,
            183.88054,
            254.11424
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            186.58462,
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            205.52654,
            254.11424
          ],
          "text": "Staat"
        },
        {
          "bbox": [
            208.23182,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            228.57646,
            246.81824,
            242.13878,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            244.8439,
            246.81824,
            290.55262,
            254.11424
          ],
          "text": "Verjährungs-"
        }
      ]
    },
    {
      "bbox": [
        63.77934,
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      ],
      "id": "pdf-011-line-037",
      "source_page": 11,
      "text": "fristen oder den Vorschriften über die vorrangige Behandlung ei-",
      "words": [
        {
          "bbox": [
            63.77934,
            256.38528,
            85.71406,
            263.68128
          ],
          "text": "fristen"
        },
        {
          "bbox": [
            87.70798,
            256.38528,
            103.9835,
            263.68128
          ],
          "text": "oder"
        },
        {
          "bbox": [
            105.97622,
            256.38528,
            119.44974,
            263.68128
          ],
          "text": "den"
        },
        {
          "bbox": [
            121.44366,
            256.38528,
            163.89454,
            263.68128
          ],
          "text": "Vorschriften"
        },
        {
          "bbox": [
            165.88846,
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            182.0195,
            263.68128
          ],
          "text": "über"
        },
        {
          "bbox": [
            184.01222,
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            194.81422,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            196.80774,
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            234.4755,
            263.68128
          ],
          "text": "vorrangige"
        },
        {
          "bbox": [
            236.46902,
            256.38528,
            279.38406,
            263.68128
          ],
          "text": "Behandlung"
        },
        {
          "bbox": [
            281.37846,
            256.38528,
            290.55054,
            263.68128
          ],
          "text": "ei-"
        }
      ]
    },
    {
      "bbox": [
        63.78006,
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      ],
      "id": "pdf-011-line-038",
      "source_page": 11,
      "text": "nes Steueranspruchs nach dem Recht dieses Staates. Ferner hat",
      "words": [
        {
          "bbox": [
            63.78006,
            265.95216,
            76.40998,
            273.24816
          ],
          "text": "nes"
        },
        {
          "bbox": [
            78.3543,
            265.95216,
            137.9903,
            273.24816
          ],
          "text": "Steueranspruchs"
        },
        {
          "bbox": [
            139.93462,
            265.95216,
            157.25134,
            273.24816
          ],
          "text": "nach"
        },
        {
          "bbox": [
            159.19486,
            265.95216,
            174.94374,
            273.24816
          ],
          "text": "dem"
        },
        {
          "bbox": [
            176.88622,
            265.95216,
            197.69734,
            273.24816
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            199.6411,
            265.95216,
            222.46798,
            273.24816
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            224.4123,
            265.95216,
            253.22774,
            273.24816
          ],
          "text": "Staates."
        },
        {
          "bbox": [
            255.17062,
            265.95216,
            277.46022,
            273.24816
          ],
          "text": "Ferner"
        },
        {
          "bbox": [
            279.40262,
            265.95216,
            290.55254,
            273.24816
          ],
          "text": "hat"
        }
      ]
    },
    {
      "bbox": [
        63.78014,
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        290.55374,
        282.81504
      ],
      "id": "pdf-011-line-040",
      "source_page": 11,
      "text": "ein Steueranspruch, der von einem Vertragsstaat für Zwecke der",
      "words": [
        {
          "bbox": [
            63.78014,
            275.51904,
            74.26838,
            282.81504
          ],
          "text": "ein"
        },
        {
          "bbox": [
            76.25294,
            275.51904,
            134.68798,
            282.81504
          ],
          "text": "Steueranspruch,"
        },
        {
          "bbox": [
            136.67198,
            275.51904,
            148.34302,
            282.81504
          ],
          "text": "der"
        },
        {
          "bbox": [
            150.32646,
            275.51904,
            163.33606,
            282.81504
          ],
          "text": "von"
        },
        {
          "bbox": [
            165.3207,
            275.51904,
            186.8971,
            282.81504
          ],
          "text": "einem"
        },
        {
          "bbox": [
            188.8807,
            275.51904,
            235.74934,
            282.81504
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            237.73422,
            275.51904,
            247.18254,
            282.81504
          ],
          "text": "für"
        },
        {
          "bbox": [
            249.16598,
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            276.89838,
            282.81504
          ],
          "text": "Zwecke"
        },
        {
          "bbox": [
            278.8827,
            275.51904,
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            282.81504
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        63.78038,
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        292.38192
      ],
      "id": "pdf-011-line-042",
      "source_page": 11,
      "text": "Absätze 3 oder 4 anerkannt wurde, in diesem Staat nicht den",
      "words": [
        {
          "bbox": [
            63.78038,
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            93.04566,
            292.38192
          ],
          "text": "Absätze"
        },
        {
          "bbox": [
            95.8167,
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            100.2647,
            292.38192
          ],
          "text": "3"
        },
        {
          "bbox": [
            103.03606,
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            119.5959,
            292.38192
          ],
          "text": "oder"
        },
        {
          "bbox": [
            122.36614,
            285.08592,
            126.81414,
            292.38192
          ],
          "text": "4"
        },
        {
          "bbox": [
            129.5855,
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            165.85614,
            292.38192
          ],
          "text": "anerkannt"
        },
        {
          "bbox": [
            168.62774,
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            193.36094,
            292.38192
          ],
          "text": "wurde,"
        },
        {
          "bbox": [
            196.13166,
            285.08592,
            202.44398,
            292.38192
          ],
          "text": "in"
        },
        {
          "bbox": [
            205.21526,
            285.08592,
            231.59158,
            292.38192
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            234.3619,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            256.27702,
            285.08592,
            274.11758,
            292.38192
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            276.88918,
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          ],
          "text": "den"
        }
      ]
    },
    {
      "bbox": [
        63.7807,
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        290.55222,
        301.94896
      ],
      "id": "pdf-011-line-044",
      "source_page": 11,
      "text": "Vorrang, den dieser Steueranspruch nach dem Recht des ande-",
      "words": [
        {
          "bbox": [
            63.7807,
            294.65296,
            93.60998,
            301.94896
          ],
          "text": "Vorrang,"
        },
        {
          "bbox": [
            95.72878,
            294.65296,
            109.2139,
            301.94896
          ],
          "text": "den"
        },
        {
          "bbox": [
            111.33326,
            294.65296,
            133.10462,
            301.94896
          ],
          "text": "dieser"
        },
        {
          "bbox": [
            135.22278,
            294.65296,
            191.64534,
            301.94896
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            193.7647,
            294.65296,
            211.24974,
            301.94896
          ],
          "text": "nach"
        },
        {
          "bbox": [
            213.3691,
            294.65296,
            229.23022,
            301.94896
          ],
          "text": "dem"
        },
        {
          "bbox": [
            231.34862,
            294.65296,
            252.38414,
            301.94896
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            254.50374,
            294.65296,
            267.54086,
            301.94896
          ],
          "text": "des"
        },
        {
          "bbox": [
            269.66094,
            294.65296,
            290.55222,
            301.94896
          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
        63.78014,
        304.21984,
        148.21686,
        311.51584
      ],
      "id": "pdf-011-line-046",
      "source_page": 11,
      "text": "ren Vertragsstaates hat.",
      "words": [
        {
          "bbox": [
            63.78014,
            304.21984,
            75.04062,
            311.51584
          ],
          "text": "ren"
        },
        {
          "bbox": [
            77.26262,
            304.21984,
            132.50846,
            311.51584
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            134.73118,
            304.21984,
            148.21686,
            311.51584
          ],
          "text": "hat."
        }
      ]
    },
    {
      "bbox": [
        72.28398,
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        325.6144
      ],
      "id": "pdf-011-line-049",
      "source_page": 11,
      "text": "(6) Verfahren im Zusammenhang mit dem Bestehen, der Gül-",
      "words": [
        {
          "bbox": [
            72.28398,
            318.3184,
            80.87358,
            325.6144
          ],
          "text": "(6)"
        },
        {
          "bbox": [
            85.31918,
            318.3184,
            119.21038,
            325.6144
          ],
          "text": "Verfahren"
        },
        {
          "bbox": [
            121.36814,
            318.3184,
            129.9675,
            325.6144
          ],
          "text": "im"
        },
        {
          "bbox": [
            132.1243,
            318.3184,
            189.77694,
            325.6144
          ],
          "text": "Zusammenhang"
        },
        {
          "bbox": [
            191.93518,
            318.3184,
            203.05294,
            325.6144
          ],
          "text": "mit"
        },
        {
          "bbox": [
            205.21094,
            318.3184,
            221.07206,
            325.6144
          ],
          "text": "dem"
        },
        {
          "bbox": [
            223.22886,
            318.3184,
            259.13246,
            325.6144
          ],
          "text": "Bestehen,"
        },
        {
          "bbox": [
            261.28966,
            318.3184,
            272.9907,
            325.6144
          ],
          "text": "der"
        },
        {
          "bbox": [
            275.14726,
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            290.55174,
            325.6144
          ],
          "text": "Gül-"
        }
      ]
    },
    {
      "bbox": [
        63.77966,
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      ],
      "id": "pdf-011-line-051",
      "source_page": 11,
      "text": "tigkeit oder der Höhe des Steueranspruchs eines Vertragsstaates",
      "words": [
        {
          "bbox": [
            63.77966,
            327.88536,
            84.99854,
            335.18136
          ],
          "text": "tigkeit"
        },
        {
          "bbox": [
            86.93598,
            327.88536,
            103.04118,
            335.18136
          ],
          "text": "oder"
        },
        {
          "bbox": [
            104.9771,
            327.88536,
            116.5531,
            335.18136
          ],
          "text": "der"
        },
        {
          "bbox": [
            118.48902,
            327.88536,
            137.41174,
            335.18136
          ],
          "text": "Höhe"
        },
        {
          "bbox": [
            139.34854,
            327.88536,
            152.26054,
            335.18136
          ],
          "text": "des"
        },
        {
          "bbox": [
            154.1983,
            327.88536,
            213.74438,
            335.18136
          ],
          "text": "Steueranspruchs"
        },
        {
          "bbox": [
            215.68214,
            327.88536,
            234.24446,
            335.18136
          ],
          "text": "eines"
        },
        {
          "bbox": [
            236.18222,
            327.88536,
            290.55278,
            335.18136
          ],
          "text": "Vertragsstaates"
        }
      ]
    },
    {
      "bbox": [
        63.77998,
        337.4524,
        290.55078,
        344.7484
      ],
      "id": "pdf-011-line-053",
      "source_page": 11,
      "text": "können nicht bei den Gerichten oder Verwaltungsbehörden des",
      "words": [
        {
          "bbox": [
            63.77998,
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            90.0619,
            344.7484
          ],
          "text": "können"
        },
        {
          "bbox": [
            92.47574,
            337.4524,
            109.96054,
            344.7484
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            112.37462,
            337.4524,
            123.18774,
            344.7484
          ],
          "text": "bei"
        },
        {
          "bbox": [
            125.60166,
            337.4524,
            139.08678,
            344.7484
          ],
          "text": "den"
        },
        {
          "bbox": [
            141.50062,
            337.4524,
            176.2103,
            344.7484
          ],
          "text": "Gerichten"
        },
        {
          "bbox": [
            178.62414,
            337.4524,
            194.91702,
            344.7484
          ],
          "text": "oder"
        },
        {
          "bbox": [
            197.32966,
            337.4524,
            275.09982,
            344.7484
          ],
          "text": "Verwaltungsbehörden"
        },
        {
          "bbox": [
            277.51374,
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            290.55078,
            344.7484
          ],
          "text": "des"
        }
      ]
    },
    {
      "bbox": [
        63.77926,
        347.01928,
        219.80198,
        354.31528
      ],
      "id": "pdf-011-line-055",
      "source_page": 11,
      "text": "anderen Vertragsstaates eingeleitet werden.",
      "words": [
        {
          "bbox": [
            63.77926,
            347.01928,
            92.81902,
            354.31528
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            95.04102,
            347.01928,
            150.28686,
            354.31528
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            152.50958,
            347.01928,
            188.99638,
            354.31528
          ],
          "text": "eingeleitet"
        },
        {
          "bbox": [
            191.21862,
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            219.80198,
            354.31528
          ],
          "text": "werden."
        }
      ]
    },
    {
      "bbox": [
        72.28302,
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        290.55054,
        368.41392
      ],
      "id": "pdf-011-line-057",
      "source_page": 11,
      "text": "(7) Verliert der betreffende Steueranspruch, nachdem das Er-",
      "words": [
        {
          "bbox": [
            72.28302,
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            80.87262,
            368.41392
          ],
          "text": "(7)"
        },
        {
          "bbox": [
            85.31822,
            361.11792,
            109.89078,
            368.41392
          ],
          "text": "Verliert"
        },
        {
          "bbox": [
            111.95566,
            361.11792,
            123.65678,
            368.41392
          ],
          "text": "der"
        },
        {
          "bbox": [
            125.72022,
            361.11792,
            166.60406,
            368.41392
          ],
          "text": "betreffende"
        },
        {
          "bbox": [
            168.6683,
            361.11792,
            227.31414,
            368.41392
          ],
          "text": "Steueranspruch,"
        },
        {
          "bbox": [
            229.37822,
            361.11792,
            262.72366,
            368.41392
          ],
          "text": "nachdem"
        },
        {
          "bbox": [
            264.78734,
            361.11792,
            277.82438,
            368.41392
          ],
          "text": "das"
        },
        {
          "bbox": [
            279.88974,
            361.11792,
            290.55054,
            368.41392
          ],
          "text": "Er-"
        }
      ]
    },
    {
      "bbox": [
        63.77854,
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      ],
      "id": "pdf-011-line-059",
      "source_page": 11,
      "text": "suchen eines Vertragsstaates nach den Absätzen 3 oder 4 ge-",
      "words": [
        {
          "bbox": [
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            89.85846,
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          ],
          "text": "suchen"
        },
        {
          "bbox": [
            92.55446,
            370.6848,
            111.48494,
            377.9808
          ],
          "text": "eines"
        },
        {
          "bbox": [
            114.18166,
            370.6848,
            169.84102,
            377.9808
          ],
          "text": "Vertragsstaates"
        },
        {
          "bbox": [
            172.53774,
            370.6848,
            190.11134,
            377.9808
          ],
          "text": "nach"
        },
        {
          "bbox": [
            192.80734,
            370.6848,
            206.35142,
            377.9808
          ],
          "text": "den"
        },
        {
          "bbox": [
            209.04742,
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            242.43246,
            377.9808
          ],
          "text": "Absätzen"
        },
        {
          "bbox": [
            245.12846,
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            249.57646,
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          ],
          "text": "3"
        },
        {
          "bbox": [
            252.27246,
            370.6848,
            268.65382,
            377.9808
          ],
          "text": "oder"
        },
        {
          "bbox": [
            271.34862,
            370.6848,
            275.79662,
            377.9808
          ],
          "text": "4"
        },
        {
          "bbox": [
            278.49262,
            370.6848,
            290.55094,
            377.9808
          ],
          "text": "ge-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-061",
      "source_page": 11,
      "text": "stellt wurde und bevor der andere Vertragsstaat den betreffen-",
      "words": [
        {
          "bbox": [
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            80.64878,
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          ],
          "text": "stellt"
        },
        {
          "bbox": [
            83.33198,
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            105.46358,
            387.54776
          ],
          "text": "wurde"
        },
        {
          "bbox": [
            108.14622,
            380.25176,
            121.81774,
            387.54776
          ],
          "text": "und"
        },
        {
          "bbox": [
            124.49966,
            380.25176,
            144.85862,
            387.54776
          ],
          "text": "bevor"
        },
        {
          "bbox": [
            147.54046,
            380.25176,
            159.27462,
            387.54776
          ],
          "text": "der"
        },
        {
          "bbox": [
            161.95646,
            380.25176,
            186.63198,
            387.54776
          ],
          "text": "andere"
        },
        {
          "bbox": [
            189.31462,
            380.25176,
            236.56182,
            387.54776
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            239.24502,
            380.25176,
            252.76318,
            387.54776
          ],
          "text": "den"
        },
        {
          "bbox": [
            255.44622,
            380.25176,
            290.55222,
            387.54776
          ],
          "text": "betreffen-"
        }
      ]
    },
    {
      "bbox": [
        63.77926,
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        397.11464
      ],
      "id": "pdf-011-line-063",
      "source_page": 11,
      "text": "den Steueranspruch erhoben und an den erstgenannten Staat",
      "words": [
        {
          "bbox": [
            63.77926,
            389.81864,
            77.3827,
            397.11464
          ],
          "text": "den"
        },
        {
          "bbox": [
            80.1083,
            389.81864,
            137.29998,
            397.11464
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            140.02558,
            389.81864,
            169.8619,
            397.11464
          ],
          "text": "erhoben"
        },
        {
          "bbox": [
            172.5875,
            389.81864,
            186.3443,
            397.11464
          ],
          "text": "und"
        },
        {
          "bbox": [
            189.06894,
            389.81864,
            197.87102,
            397.11464
          ],
          "text": "an"
        },
        {
          "bbox": [
            200.59662,
            389.81864,
            214.20014,
            397.11464
          ],
          "text": "den"
        },
        {
          "bbox": [
            216.92574,
            389.81864,
            268.80046,
            397.11464
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            271.52606,
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            397.11464
          ],
          "text": "Staat"
        }
      ]
    },
    {
      "bbox": [
        63.7791,
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      ],
      "id": "pdf-011-line-065",
      "source_page": 11,
      "text": "ausgezahlt hat,",
      "words": [
        {
          "bbox": [
            63.7791,
            399.3856,
            102.23638,
            406.6816
          ],
          "text": "ausgezahlt"
        },
        {
          "bbox": [
            104.45862,
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            117.9443,
            406.6816
          ],
          "text": "hat,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-067",
      "source_page": 11,
      "text": "a) im Falle eines Ersuchens nach Absatz 3 seine Eigenschaft als",
      "words": [
        {
          "bbox": [
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            70.14582,
            420.78024
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.53486,
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            85.0835,
            420.78024
          ],
          "text": "im"
        },
        {
          "bbox": [
            87.03134,
            413.48424,
            103.17686,
            420.78024
          ],
          "text": "Falle"
        },
        {
          "bbox": [
            105.12534,
            413.48424,
            123.73454,
            420.78024
          ],
          "text": "eines"
        },
        {
          "bbox": [
            125.68414,
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            162.7579,
            420.78024
          ],
          "text": "Ersuchens"
        },
        {
          "bbox": [
            164.7075,
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            182.04006,
            420.78024
          ],
          "text": "nach"
        },
        {
          "bbox": [
            183.98886,
            413.48424,
            208.3151,
            420.78024
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            210.26454,
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          ],
          "text": "3"
        },
        {
          "bbox": [
            216.66134,
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          ],
          "text": "seine"
        },
        {
          "bbox": [
            237.22006,
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          ],
          "text": "Eigenschaft"
        },
        {
          "bbox": [
            280.58134,
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            420.78024
          ],
          "text": "als"
        }
      ]
    },
    {
      "bbox": [
        76.53494,
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      ],
      "id": "pdf-011-line-069",
      "source_page": 11,
      "text": "Steueranspruch des erstgenannten Staates, der nach dem",
      "words": [
        {
          "bbox": [
            76.53494,
            423.05112,
            133.82542,
            430.34712
          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            136.55862,
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            149.72934,
            430.34712
          ],
          "text": "des"
        },
        {
          "bbox": [
            152.46334,
            423.05112,
            204.42934,
            430.34712
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            207.16254,
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            236.83838,
            430.34712
          ],
          "text": "Staates,"
        },
        {
          "bbox": [
            239.57094,
            423.05112,
            251.40566,
            430.34712
          ],
          "text": "der"
        },
        {
          "bbox": [
            254.13774,
            423.05112,
            271.8231,
            430.34712
          ],
          "text": "nach"
        },
        {
          "bbox": [
            274.5563,
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            290.55094,
            430.34712
          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
        76.5347,
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      ],
      "id": "pdf-011-line-071",
      "source_page": 11,
      "text": "Recht dieses Staates vollstreckbar ist und von einer Person",
      "words": [
        {
          "bbox": [
            76.5347,
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            97.57022,
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            100.06758,
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            123.17494,
            439.91408
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            125.67278,
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            152.65702,
            439.91408
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            155.15486,
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          ],
          "text": "vollstreckbar"
        },
        {
          "bbox": [
            203.27182,
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            211.56726,
            439.91408
          ],
          "text": "ist"
        },
        {
          "bbox": [
            214.06462,
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            227.70318,
            439.91408
          ],
          "text": "und"
        },
        {
          "bbox": [
            230.19926,
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            243.23902,
            439.91408
          ],
          "text": "von"
        },
        {
          "bbox": [
            245.73614,
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            263.21262,
            439.91408
          ],
          "text": "einer"
        },
        {
          "bbox": [
            265.70854,
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          ],
          "text": "Person"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-072",
      "source_page": 11,
      "text": "geschuldet wird, die zu diesem Zeitpunkt nach dem Recht",
      "words": [
        {
          "bbox": [
            76.5347,
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          ],
          "text": "geschuldet"
        },
        {
          "bbox": [
            119.25222,
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            449.48096
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            139.5607,
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            150.5027,
            449.48096
          ],
          "text": "die"
        },
        {
          "bbox": [
            153.23302,
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            161.58502,
            449.48096
          ],
          "text": "zu"
        },
        {
          "bbox": [
            164.31574,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            193.29782,
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          ],
          "text": "Zeitpunkt"
        },
        {
          "bbox": [
            230.13262,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            250.5411,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            269.2603,
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          ],
          "text": "Recht"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-074",
      "source_page": 11,
      "text": "dieses Staates die Erhebung nicht verhindern kann, oder",
      "words": [
        {
          "bbox": [
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            99.6423,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            101.86502,
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            128.84934,
            459.04792
          ],
          "text": "Staates"
        },
        {
          "bbox": [
            131.07206,
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            141.88574,
            459.04792
          ],
          "text": "die"
        },
        {
          "bbox": [
            144.10734,
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          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
            180.84958,
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            198.33446,
            459.04792
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            200.5567,
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            238.33086,
            459.04792
          ],
          "text": "verhindern"
        },
        {
          "bbox": [
            240.55286,
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            260.1167,
            459.04792
          ],
          "text": "kann,"
        },
        {
          "bbox": [
            262.33814,
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            278.63094,
            459.04792
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-077",
      "source_page": 11,
      "text": "b) im Falle eines Ersuchens nach Absatz 4 seine Eigenschaft als",
      "words": [
        {
          "bbox": [
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            70.59318,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.53486,
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Falle"
        },
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Ersuchens"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "4"
        },
        {
          "bbox": [
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          ],
          "text": "seine"
        },
        {
          "bbox": [
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          ],
          "text": "Eigenschaft"
        },
        {
          "bbox": [
            280.58134,
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          ],
          "text": "als"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-079",
      "source_page": 11,
      "text": "Steueranspruch des erstgenannten Staates, für den dieser",
      "words": [
        {
          "bbox": [
            76.53494,
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          ],
          "text": "Steueranspruch"
        },
        {
          "bbox": [
            136.61006,
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            149.78814,
            482.71344
          ],
          "text": "des"
        },
        {
          "bbox": [
            152.52574,
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            204.53598,
            482.71344
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            207.27286,
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            236.97454,
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          ],
          "text": "Staates,"
        },
        {
          "bbox": [
            239.71086,
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            482.71344
          ],
          "text": "für"
        },
        {
          "bbox": [
            252.06582,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            268.42862,
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            482.71344
          ],
          "text": "dieser"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-080",
      "source_page": 11,
      "text": "Staat nach seinem Recht Maßnahmen zur Sicherung der Er-",
      "words": [
        {
          "bbox": [
            76.53494,
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            95.32246,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            97.46678,
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            117.0959,
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          ],
          "text": "seinem"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            168.05526,
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          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            214.66294,
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            492.2804
          ],
          "text": "zur"
        },
        {
          "bbox": [
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          ],
          "text": "Sicherung"
        },
        {
          "bbox": [
            266.04614,
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            277.74718,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            279.89006,
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            492.2804
          ],
          "text": "Er-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-081",
      "source_page": 11,
      "text": "hebung einleiten kann,",
      "words": [
        {
          "bbox": [
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          ],
          "text": "hebung"
        },
        {
          "bbox": [
            105.72782,
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          ],
          "text": "einleiten"
        },
        {
          "bbox": [
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          ],
          "text": "kann,"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-083",
      "source_page": 11,
      "text": "teilt die zuständige Behörde des erstgenannten Staates dies der",
      "words": [
        {
          "bbox": [
            63.77822,
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          ],
          "text": "teilt"
        },
        {
          "bbox": [
            78.58454,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            91.4163,
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          ],
          "text": "zuständige"
        },
        {
          "bbox": [
            132.38854,
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            162.75678,
            515.946
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            164.77494,
            508.65,
            177.81206,
            515.946
          ],
          "text": "des"
        },
        {
          "bbox": [
            179.83134,
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          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            233.01454,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            262.01814,
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          ],
          "text": "dies"
        },
        {
          "bbox": [
            278.84982,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-085",
      "source_page": 11,
      "text": "zuständigen Behörde des anderen Staates unverzüglich mit und",
      "words": [
        {
          "bbox": [
            63.7775,
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            107.17846,
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            109.20142,
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            139.56966,
            525.5128
          ],
          "text": "Behörde"
        },
        {
          "bbox": [
            141.59222,
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            154.62934,
            525.5128
          ],
          "text": "des"
        },
        {
          "bbox": [
            156.65302,
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            185.69278,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            187.71574,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            216.72374,
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          ],
          "text": "unverzüglich"
        },
        {
          "bbox": [
            263.77078,
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-087",
      "source_page": 11,
      "text": "nach Wahl des anderen Staates setzt der erstgenannte Staat das",
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        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Wahl"
        },
        {
          "bbox": [
            102.58422,
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            115.50702,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            148.08958,
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            174.7311,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
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          ],
          "text": "setzt"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "erstgenannte"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-089",
      "source_page": 11,
      "text": "Ersuchen entweder aus oder nimmt es zurück.",
      "words": [
        {
          "bbox": [
            63.77622,
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            97.25734,
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          ],
          "text": "Ersuchen"
        },
        {
          "bbox": [
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          ],
          "text": "entweder"
        },
        {
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "nimmt"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "zurück."
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-091",
      "source_page": 11,
      "text": "(8) Dieser Artikel ist nicht so auszulegen, als verpflichte er ei-",
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        {
          "bbox": [
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          ],
          "text": "(8)"
        },
        {
          "bbox": [
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          ],
          "text": "Dieser"
        },
        {
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "so"
        },
        {
          "bbox": [
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          ],
          "text": "auszulegen,"
        },
        {
          "bbox": [
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          ],
          "text": "als"
        },
        {
          "bbox": [
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            558.74528
          ],
          "text": "verpflichte"
        },
        {
          "bbox": [
            272.19806,
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          ],
          "text": "er"
        },
        {
          "bbox": [
            281.3655,
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            558.74528
          ],
          "text": "ei-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-093",
      "source_page": 11,
      "text": "nen Vertragsstaat,",
      "words": [
        {
          "bbox": [
            63.77558,
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          ],
          "text": "nen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-095",
      "source_page": 11,
      "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.53142,
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            164.54174,
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          ],
          "text": "Verwaltungsmaßnahmen"
        },
        {
          "bbox": [
            166.7207,
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            582.41096
          ],
          "text": "durchzuführen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            235.37318,
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            248.41294,
            582.41096
          ],
          "text": "von"
        },
        {
          "bbox": [
            250.5919,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            266.25598,
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          ],
          "text": "Geset-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-097",
      "source_page": 11,
      "text": "zen und der Verwaltungspraxis dieses oder des anderen Ver-",
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        {
          "bbox": [
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          ],
          "text": "zen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
            106.4875,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Verwaltungspraxis"
        },
        {
          "bbox": [
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          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            230.10982,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          "text": "anderen"
        },
        {
          "bbox": [
            275.98942,
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          "text": "Ver-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-099",
      "source_page": 11,
      "text": "tragsstaates abweichen;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "tragsstaates"
        },
        {
          "bbox": [
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          ],
          "text": "abweichen;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-102",
      "source_page": 11,
      "text": "b) Maßnahmen durchzuführen, die dem Ordre public widersprä-",
      "words": [
        {
          "bbox": [
            63.77606,
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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            120.55766,
            615.64344
          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
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            615.64344
          ],
          "text": "durchzuführen,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            189.86406,
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            205.61526,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            207.55846,
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            227.48966,
            615.64344
          ],
          "text": "Ordre"
        },
        {
          "bbox": [
            229.43366,
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          ],
          "text": "public"
        },
        {
          "bbox": [
            252.88246,
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            615.64344
          ],
          "text": "widersprä-"
        }
      ]
    },
    {
      "bbox": [
        76.52726,
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        96.23606,
        625.21064
      ],
      "id": "pdf-011-line-103",
      "source_page": 11,
      "text": "chen;",
      "words": [
        {
          "bbox": [
            76.52726,
            617.91464,
            96.23606,
            625.21064
          ],
          "text": "chen;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-106",
      "source_page": 11,
      "text": "c) Amtshilfe zu leisten, wenn der andere Vertragsstaat nicht alle",
      "words": [
        {
          "bbox": [
            63.77126,
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            70.13846,
            639.30904
          ],
          "text": "c)"
        },
        {
          "bbox": [
            76.52726,
            632.01304,
            109.57686,
            639.30904
          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
            111.55846,
            632.01304,
            119.82886,
            639.30904
          ],
          "text": "zu"
        },
        {
          "bbox": [
            121.81126,
            632.01304,
            146.92566,
            639.30904
          ],
          "text": "leisten,"
        },
        {
          "bbox": [
            148.90726,
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            168.10886,
            639.30904
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            170.09126,
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "andere"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            278.45126,
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          ],
          "text": "alle"
        }
      ]
    },
    {
      "bbox": [
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      "source_page": 11,
      "text": "angemessenen Maßnahmen zur Erhebung oder Sicherung,",
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        {
          "bbox": [
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          ],
          "text": "angemessenen"
        },
        {
          "bbox": [
            133.91846,
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            178.71286,
            648.87624
          ],
          "text": "Maßnahmen"
        },
        {
          "bbox": [
            181.42086,
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          ],
          "text": "zur"
        },
        {
          "bbox": [
            195.16086,
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            229.96966,
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          ],
          "text": "Erhebung"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "Sicherung,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-110",
      "source_page": 11,
      "text": "die nach seinen Gesetzen oder seiner Verwaltungspraxis",
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        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "seinen"
        },
        {
          "bbox": [
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          ],
          "text": "Gesetzen"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "seiner"
        },
        {
          "bbox": [
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          "text": "Verwaltungspraxis"
        }
      ]
    },
    {
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      "id": "pdf-011-line-112",
      "source_page": 11,
      "text": "möglich sind, ausgeschöpft hat;",
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        {
          "bbox": [
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          ],
          "text": "möglich"
        },
        {
          "bbox": [
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          ],
          "text": "sind,"
        },
        {
          "bbox": [
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          ],
          "text": "ausgeschöpft"
        },
        {
          "bbox": [
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          ],
          "text": "hat;"
        }
      ]
    },
    {
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      "id": "pdf-011-line-114",
      "source_page": 11,
      "text": "d) Amtshilfe in Fällen zu leisten, in denen der Verwaltungsauf-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "d)"
        },
        {
          "bbox": [
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          ],
          "text": "Amtshilfe"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Fällen"
        },
        {
          "bbox": [
            145.02246,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            156.01206,
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          ],
          "text": "leisten,"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "denen"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Verwaltungsauf-"
        }
      ]
    },
    {
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      ],
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      "source_page": 11,
      "text": "wand für diesen Staat in einem eindeutigen Missverhältnis zu",
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        {
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          ],
          "text": "wand"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "diesen"
        },
        {
          "bbox": [
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "eindeutigen"
        },
        {
          "bbox": [
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          ],
          "text": "Missverhältnis"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-118",
      "source_page": 11,
      "text": "dem Nutzen steht, den der andere Vertragsstaat dadurch er-",
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        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Nutzen"
        },
        {
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          ],
          "text": "steht,"
        },
        {
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "andere"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "dadurch"
        },
        {
          "bbox": [
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          ],
          "text": "er-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-119",
      "source_page": 11,
      "text": "langt.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "langt."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-123",
      "source_page": 11,
      "text": "Artikel 29",
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        {
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          ],
          "text": "Artikel"
        },
        {
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          ],
          "text": "29"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-125",
      "source_page": 11,
      "text": "Mitglieder diplomatischer Missionen",
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        {
          "bbox": [
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            146.20486,
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          ],
          "text": "Mitglieder"
        },
        {
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          ],
          "text": "diplomatischer"
        },
        {
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          ],
          "text": "Missionen"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-127",
      "source_page": 11,
      "text": "und konsularischer Vertretungen",
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          ],
          "text": "und"
        },
        {
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          ],
          "text": "konsularischer"
        },
        {
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          ],
          "text": "Vertretungen"
        }
      ]
    },
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      ],
      "id": "pdf-011-line-129",
      "source_page": 11,
      "text": "(1) Dieses Abkommen berührt nicht die steuerlichen Vorrech-",
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        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
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          ],
          "text": "Dieses"
        },
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          ],
          "text": "Abkommen"
        },
        {
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          ],
          "text": "berührt"
        },
        {
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "steuerlichen"
        },
        {
          "bbox": [
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          "text": "Vorrech-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-132",
      "source_page": 11,
      "text": "te, die den Mitgliedern diplomatischer Missionen und konsula -",
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        {
          "bbox": [
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          "text": "te,"
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        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          "text": "den"
        },
        {
          "bbox": [
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          "text": "Mitgliedern"
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          "text": "diplomatischer"
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        {
          "bbox": [
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          ],
          "text": "Missionen"
        },
        {
          "bbox": [
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "konsula"
        },
        {
          "bbox": [
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          "text": "-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-004",
      "source_page": 11,
      "text": "rischer Vertretungen nach den allgemeinen Regeln des Völker-",
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        {
          "bbox": [
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          "text": "rischer"
        },
        {
          "bbox": [
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          ],
          "text": "Vertretungen"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "allgemeinen"
        },
        {
          "bbox": [
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          ],
          "text": "Regeln"
        },
        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Völker-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-006",
      "source_page": 11,
      "text": "rechts oder auf Grund besonderer Übereinkünfte zustehen.",
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        {
          "bbox": [
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          "text": "rechts"
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "auf"
        },
        {
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          ],
          "text": "Grund"
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          "bbox": [
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          ],
          "text": "besonderer"
        },
        {
          "bbox": [
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          ],
          "text": "Übereinkünfte"
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          "text": "zustehen."
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      ]
    },
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      "id": "pdf-011-line-008",
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      "text": "(2) Ungeachtet der Vorschriften des Artikels 4 gilt eine natür-",
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        {
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          "text": "(2)"
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          "text": "Ungeachtet"
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          ],
          "text": "der"
        },
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          ],
          "text": "Vorschriften"
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          ],
          "text": "des"
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          ],
          "text": "Artikels"
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          ],
          "text": "4"
        },
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          ],
          "text": "gilt"
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "natür-"
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      ]
    },
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      "id": "pdf-011-line-010",
      "source_page": 11,
      "text": "liche Person, die Mitglied einer diplomatischen Mission oder ei-",
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        {
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          ],
          "text": "liche"
        },
        {
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          ],
          "text": "Person,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          ],
          "text": "Mitglied"
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          ],
          "text": "einer"
        },
        {
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          ],
          "text": "diplomatischen"
        },
        {
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          ],
          "text": "Mission"
        },
        {
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          "text": "oder"
        },
        {
          "bbox": [
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          "text": "ei-"
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      ]
    },
    {
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      "id": "pdf-011-line-012",
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      "text": "ner konsularischen Vertretung eines Vertragsstaats ist, die im an-",
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        {
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          ],
          "text": "ner"
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          "text": "konsularischen"
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          ],
          "text": "Vertretung"
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaats"
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        {
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          ],
          "text": "ist,"
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          "text": "die"
        },
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          "text": "im"
        },
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          "bbox": [
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          "text": "an-"
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      ]
    },
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      "text": "deren Vertragsstaat oder in einem dritten Staat gelegen ist, für",
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          "text": "deren"
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          ],
          "text": "Vertragsstaat"
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          "text": "oder"
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          "text": "in"
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          "text": "einem"
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          ],
          "text": "dritten"
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          ],
          "text": "Staat"
        },
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          "text": "gelegen"
        },
        {
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          "text": "ist,"
        },
        {
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          "text": "für"
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      ]
    },
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      "id": "pdf-011-line-016",
      "source_page": 11,
      "text": "Zwecke des Abkommens als im Entsendestaat ansässig, wenn",
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        {
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          "text": "Zwecke"
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          ],
          "text": "des"
        },
        {
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          "text": "Abkommens"
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          ],
          "text": "als"
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          "text": "im"
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          "text": "Entsendestaat"
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          "text": "ansässig,"
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          "text": "wenn"
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      ]
    },
    {
      "bbox": [
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      "text": "sie",
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        {
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          "text": "sie"
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      ]
    },
    {
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      "text": "a) nach dem Völkerrecht im Empfangsstaat mit Einkünften aus",
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        {
          "bbox": [
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          ],
          "text": "a)"
        },
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          ],
          "text": "nach"
        },
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          ],
          "text": "dem"
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        {
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          ],
          "text": "Völkerrecht"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
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          ],
          "text": "Empfangsstaat"
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          ],
          "text": "mit"
        },
        {
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          ],
          "text": "Einkünften"
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        {
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          ],
          "text": "aus"
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      ]
    },
    {
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      "id": "pdf-011-line-022",
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      "text": "Quellen außerhalb dieses Staates oder mit außerhalb dieses",
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        {
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          "text": "Quellen"
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        {
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          ],
          "text": "außerhalb"
        },
        {
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          ],
          "text": "dieses"
        },
        {
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          ],
          "text": "Staates"
        },
        {
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          ],
          "text": "oder"
        },
        {
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          ],
          "text": "mit"
        },
        {
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          ],
          "text": "außerhalb"
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          "text": "dieses"
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      ]
    },
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      "id": "pdf-011-line-024",
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      "text": "Staates gelegenem Vermögen nicht steuerpflichtig ist und",
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          "text": "Staates"
        },
        {
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          ],
          "text": "gelegenem"
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        {
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          ],
          "text": "Vermögen"
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          "text": "nicht"
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          "text": "steuerpflichtig"
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          "text": "ist"
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          "text": "und"
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      "text": "b) im Entsendestaat den gleichen Verpflichtungen bezüglich der",
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          "text": "b)"
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          ],
          "text": "im"
        },
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          ],
          "text": "Entsendestaat"
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          ],
          "text": "den"
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          ],
          "text": "gleichen"
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          ],
          "text": "Verpflichtungen"
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          "text": "bezüglich"
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          "text": "der"
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      ]
    },
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      ],
      "id": "pdf-011-line-029",
      "source_page": 11,
      "text": "Steuern von ihrem gesamten Einkommen oder vom Vermö-",
      "words": [
        {
          "bbox": [
            317.461948,
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "ihrem"
        },
        {
          "bbox": [
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          ],
          "text": "gesamten"
        },
        {
          "bbox": [
            423.737388,
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          ],
          "text": "Einkommen"
        },
        {
          "bbox": [
            468.499148,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            487.411148,
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          ],
          "text": "vom"
        },
        {
          "bbox": [
            505.446348,
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          ],
          "text": "Vermö-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-031",
      "source_page": 11,
      "text": "gen unterworfen ist wie in diesem Staat ansässige Personen.",
      "words": [
        {
          "bbox": [
            317.461868,
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          ],
          "text": "gen"
        },
        {
          "bbox": [
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          ],
          "text": "unterworfen"
        },
        {
          "bbox": [
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            387.528188,
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
            409.788828,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
            437.604028,
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          ],
          "text": "Staat"
        },
        {
          "bbox": [
            458.295868,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
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          ],
          "text": "Personen."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-034",
      "source_page": 11,
      "text": "Artikel 30",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            427.066988,
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          ],
          "text": "30"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-036",
      "source_page": 11,
      "text": "Verfahrensregeln für die Quellenbesteuerung",
      "words": [
        {
          "bbox": [
            332.696908,
            252.99176,
            397.792108,
            260.15976
          ],
          "text": "Verfahrensregeln"
        },
        {
          "bbox": [
            400.012988,
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            410.529228,
            260.15976
          ],
          "text": "für"
        },
        {
          "bbox": [
            412.751228,
            252.99176,
            424.292428,
            260.15976
          ],
          "text": "die"
        },
        {
          "bbox": [
            426.514908,
            252.99176,
            503.486508,
            260.15976
          ],
          "text": "Quellenbesteuerung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-039",
      "source_page": 11,
      "text": "(1) Werden in einem Vertragsstaat die Steuern von Dividen-",
      "words": [
        {
          "bbox": [
            313.208828,
            267.83264,
            321.909868,
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
            326.466908,
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          ],
          "text": "Werden"
        },
        {
          "bbox": [
            356.978588,
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            363.257788,
            275.12864
          ],
          "text": "in"
        },
        {
          "bbox": [
            365.979948,
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            390.560748,
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            438.279388,
            275.12864
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            441.001868,
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            451.927068,
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          ],
          "text": "die"
        },
        {
          "bbox": [
            454.648988,
            267.83264,
            482.710988,
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            485.433148,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            501.306668,
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            275.12864
          ],
          "text": "Dividen-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-041",
      "source_page": 11,
      "text": "den, Zinsen, Lizenzgebühren oder sonstigen von einer im ande-",
      "words": [
        {
          "bbox": [
            304.704668,
            277.39952,
            320.412988,
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          ],
          "text": "den,"
        },
        {
          "bbox": [
            322.629948,
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            348.705468,
            284.69552
          ],
          "text": "Zinsen,"
        },
        {
          "bbox": [
            350.922428,
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          ],
          "text": "Lizenzgebühren"
        },
        {
          "bbox": [
            409.423708,
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            425.716508,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            427.932828,
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          ],
          "text": "sonstigen"
        },
        {
          "bbox": [
            464.818908,
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            477.858668,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            480.076188,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            499.768908,
            277.39952,
            508.368268,
            284.69552
          ],
          "text": "im"
        },
        {
          "bbox": [
            510.584828,
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          ],
          "text": "ande-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-043",
      "source_page": 11,
      "text": "ren Vertragsstaat ansässigen Person bezogenen Einkünfte im",
      "words": [
        {
          "bbox": [
            304.704348,
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            316.142748,
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          ],
          "text": "ren"
        },
        {
          "bbox": [
            319.165148,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "ansässigen"
        },
        {
          "bbox": [
            414.275068,
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          ],
          "text": "Person"
        },
        {
          "bbox": [
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          ],
          "text": "bezogenen"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-045",
      "source_page": 11,
      "text": "Abzugsweg erhoben, so wird das Recht des erstgenannten",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
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          ],
          "text": "erhoben,"
        },
        {
          "bbox": [
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            396.142828,
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          ],
          "text": "so"
        },
        {
          "bbox": [
            400.125788,
            296.53344,
            415.492108,
            303.82944
          ],
          "text": "wird"
        },
        {
          "bbox": [
            419.473388,
            296.53344,
            432.688428,
            303.82944
          ],
          "text": "das"
        },
        {
          "bbox": [
            436.671548,
            296.53344,
            458.063068,
            303.82944
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            462.045708,
            296.53344,
            475.260748,
            303.82944
          ],
          "text": "des"
        },
        {
          "bbox": [
            479.243868,
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          ],
          "text": "erstgenannten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-047",
      "source_page": 11,
      "text": "Staates zur Vornahme des Steuerabzugs zu dem nach seinem",
      "words": [
        {
          "bbox": [
            304.703948,
            306.10032,
            331.954668,
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          ],
          "text": "Staates"
        },
        {
          "bbox": [
            334.666268,
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            345.706028,
            313.39632
          ],
          "text": "zur"
        },
        {
          "bbox": [
            348.415708,
            306.10032,
            384.836748,
            313.39632
          ],
          "text": "Vornahme"
        },
        {
          "bbox": [
            387.547228,
            306.10032,
            400.673068,
            313.39632
          ],
          "text": "des"
        },
        {
          "bbox": [
            403.384668,
            306.10032,
            452.874748,
            313.39632
          ],
          "text": "Steuerabzugs"
        },
        {
          "bbox": [
            455.586348,
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            463.918508,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            466.629308,
            306.10032,
            482.579148,
            313.39632
          ],
          "text": "dem"
        },
        {
          "bbox": [
            485.288988,
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            502.907148,
            313.39632
          ],
          "text": "nach"
        },
        {
          "bbox": [
            505.617948,
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          ],
          "text": "seinem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-048",
      "source_page": 11,
      "text": "innerstaatlichen Recht vorgesehenen Satz durch dieses Abkom-",
      "words": [
        {
          "bbox": [
            304.703788,
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          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
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          ],
          "text": "Recht"
        },
        {
          "bbox": [
            385.761388,
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            322.9632
          ],
          "text": "vorgesehenen"
        },
        {
          "bbox": [
            437.830508,
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            453.630108,
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          ],
          "text": "Satz"
        },
        {
          "bbox": [
            455.617468,
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          ],
          "text": "durch"
        },
        {
          "bbox": [
            478.002908,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
            503.033948,
            315.6672,
            531.473868,
            322.9632
          ],
          "text": "Abkom-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-050",
      "source_page": 11,
      "text": "men nicht berührt. Die im Abzugsweg erhobene Steuer ist auf",
      "words": [
        {
          "bbox": [
            304.703708,
            325.23424,
            320.398188,
            332.53024
          ],
          "text": "men"
        },
        {
          "bbox": [
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            332.53024
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            343.604188,
            325.23424,
            372.095308,
            332.53024
          ],
          "text": "berührt."
        },
        {
          "bbox": [
            374.825788,
            325.23424,
            386.657388,
            332.53024
          ],
          "text": "Die"
        },
        {
          "bbox": [
            389.388188,
            325.23424,
            398.052268,
            332.53024
          ],
          "text": "im"
        },
        {
          "bbox": [
            400.782348,
            325.23424,
            443.053948,
            332.53024
          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
            445.785628,
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          ],
          "text": "erhobene"
        },
        {
          "bbox": [
            482.745628,
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            332.53024
          ],
          "text": "Steuer"
        },
        {
          "bbox": [
            509.080108,
            325.23424,
            517.504908,
            332.53024
          ],
          "text": "ist"
        },
        {
          "bbox": [
            520.236348,
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            332.53024
          ],
          "text": "auf"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-052",
      "source_page": 11,
      "text": "Antrag des Steuerpflichtigen zu erstatten, wenn und soweit sie",
      "words": [
        {
          "bbox": [
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            334.80112,
            328.248828,
            342.09712
          ],
          "text": "Antrag"
        },
        {
          "bbox": [
            330.923628,
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            343.976348,
            342.09712
          ],
          "text": "des"
        },
        {
          "bbox": [
            346.651388,
            334.80112,
            407.087628,
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          ],
          "text": "Steuerpflichtigen"
        },
        {
          "bbox": [
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            420.731868,
            334.80112,
            454.481148,
            342.09712
          ],
          "text": "erstatten,"
        },
        {
          "bbox": [
            457.154748,
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            342.09712
          ],
          "text": "wenn"
        },
        {
          "bbox": [
            479.105228,
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            492.759468,
            342.09712
          ],
          "text": "und"
        },
        {
          "bbox": [
            495.432668,
            334.80112,
            518.716268,
            342.09712
          ],
          "text": "soweit"
        },
        {
          "bbox": [
            521.390748,
            334.80112,
            531.477788,
            342.09712
          ],
          "text": "sie"
        }
      ]
    },
    {
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      ],
      "id": "pdf-011-line-054",
      "source_page": 11,
      "text": "durch das Abkommen ermäßigt wird oder entfällt.",
      "words": [
        {
          "bbox": [
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            325.153948,
            351.664
          ],
          "text": "durch"
        },
        {
          "bbox": [
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            340.412988,
            351.664
          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            385.815468,
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            417.224028,
            351.664
          ],
          "text": "ermäßigt"
        },
        {
          "bbox": [
            419.446268,
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            434.545708,
            351.664
          ],
          "text": "wird"
        },
        {
          "bbox": [
            436.766588,
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            453.059388,
            351.664
          ],
          "text": "oder"
        },
        {
          "bbox": [
            455.280188,
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          ],
          "text": "entfällt."
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-056",
      "source_page": 11,
      "text": "(2) Die Frist für den Antrag auf Erstattung beträgt vier Jahre",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Die"
        },
        {
          "bbox": [
            340.884268,
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            356.204828,
            366.50488
          ],
          "text": "Frist"
        },
        {
          "bbox": [
            358.910508,
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            366.50488
          ],
          "text": "für"
        },
        {
          "bbox": [
            371.171308,
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            384.734428,
            366.50488
          ],
          "text": "den"
        },
        {
          "bbox": [
            387.439948,
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          ],
          "text": "Antrag"
        },
        {
          "bbox": [
            413.847068,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            427.740668,
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          "text": "Erstattung"
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        {
          "bbox": [
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          "text": "beträgt"
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        {
          "bbox": [
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          "text": "vier"
        },
        {
          "bbox": [
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          "text": "Jahre"
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    },
    {
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      "id": "pdf-011-line-058",
      "source_page": 11,
      "text": "nach Ablauf des Kalenderjahres, in dem die Dividenden, Zinsen,",
      "words": [
        {
          "bbox": [
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          "text": "nach"
        },
        {
          "bbox": [
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          "text": "Ablauf"
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        {
          "bbox": [
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          "text": "des"
        },
        {
          "bbox": [
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          "text": "Kalenderjahres,"
        },
        {
          "bbox": [
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          "text": "in"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          "text": "Dividenden,"
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        {
          "bbox": [
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          "text": "Zinsen,"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-060",
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      "text": "Lizenzgebühren oder anderen Einkünfte bezogen worden sind.",
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        {
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          "text": "oder"
        },
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          "bbox": [
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          "text": "anderen"
        },
        {
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          "text": "Einkünfte"
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        {
          "bbox": [
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          "text": "bezogen"
        },
        {
          "bbox": [
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          "text": "worden"
        },
        {
          "bbox": [
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          "text": "sind."
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-062",
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      "text": "Sie endet nicht vor Ablauf von sechs Monaten nach dem Zeit-",
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        {
          "bbox": [
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          "text": "Sie"
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        {
          "bbox": [
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          "text": "endet"
        },
        {
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          "text": "nicht"
        },
        {
          "bbox": [
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          "text": "vor"
        },
        {
          "bbox": [
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          "text": "Ablauf"
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        {
          "bbox": [
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          "text": "von"
        },
        {
          "bbox": [
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          "text": "sechs"
        },
        {
          "bbox": [
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          "text": "Monaten"
        },
        {
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          "text": "nach"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          "text": "Zeit-"
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      ]
    },
    {
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      "id": "pdf-011-line-064",
      "source_page": 11,
      "text": "punkt der Entrichtung der Steuer.",
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        {
          "bbox": [
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          "text": "punkt"
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        {
          "bbox": [
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          "text": "der"
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        {
          "bbox": [
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          "text": "Entrichtung"
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          "text": "der"
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        {
          "bbox": [
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          "text": "Steuer."
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      ]
    },
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      "text": "(3) Der Vertragsstaat, aus dem die Einkünfte stammen, kann",
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        {
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          "text": "(3)"
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          "text": "Der"
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          "text": "Vertragsstaat,"
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          "text": "aus"
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        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
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          "text": "Einkünfte"
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          "text": "stammen,"
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        {
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          "text": "kann"
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      ]
    },
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      "text": "eine Bescheinigung der zuständigen Behörde über die Ansässig-",
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          "text": "eine"
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          "text": "Bescheinigung"
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          "text": "der"
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        {
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          "text": "zuständigen"
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          "text": "Behörde"
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          "text": "über"
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          "text": "die"
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          "text": "Ansässig-"
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      "text": "keit im anderen Vertragsstaat verlangen.",
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        {
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          "text": "keit"
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        {
          "bbox": [
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          "text": "im"
        },
        {
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          "text": "anderen"
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        {
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          "text": "Vertragsstaat"
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        {
          "bbox": [
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      "text": "(4) Die zuständigen Behörden können in gegenseitigem Ein-",
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        {
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          "text": "(4)"
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          "text": "Die"
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          "text": "zuständigen"
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          "text": "Behörden"
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          "bbox": [
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          "text": "können"
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          "text": "gegenseitigem"
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          "text": "Ein-"
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      ]
    },
    {
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      "text": "vernehmen die Durchführung dieses Artikels regeln und gegebe-",
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          "text": "die"
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          "text": "Durchführung"
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          "text": "dieses"
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          "text": "Artikels"
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          "text": "regeln"
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          "text": "und"
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          "text": "gegebe-"
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      "id": "pdf-011-line-076",
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      "text": "nenfalls andere Verfahren zur Durchführung der im Abkommen",
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        {
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          "text": "nenfalls"
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          ],
          "text": "andere"
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        {
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          ],
          "text": "Verfahren"
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          "text": "zur"
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          ],
          "text": "Durchführung"
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          ],
          "text": "der"
        },
        {
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          ],
          "text": "im"
        },
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          "text": "Abkommen"
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      "text": "vorgesehenen Steuerermäßigungen oder -befreiungen festlegen.",
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          "text": "vorgesehenen"
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          "text": "Steuerermäßigungen"
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          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "-befreiungen"
        },
        {
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          "text": "festlegen."
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      ]
    },
    {
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      "text": "Artikel 31",
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          "text": "Artikel"
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          "text": "31"
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      "id": "pdf-011-line-084",
      "source_page": 11,
      "text": "Anwendung des Abkommens in bestimmten Fällen",
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          "text": "Anwendung"
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          ],
          "text": "des"
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          "text": "Abkommens"
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          ],
          "text": "in"
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          "text": "bestimmten"
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        {
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          ],
          "text": "Fällen"
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    },
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      "text": "(1) Eine in einem Vertragsstaat ansässige Gesellschaft, die",
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          "text": "(1)"
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          "text": "Eine"
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          ],
          "text": "in"
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          "text": "einem"
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          "text": "Vertragsstaat"
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          "text": "ansässige"
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          "text": "Gesellschaft,"
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          "text": "die"
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      "text": "Einkünfte aus dem anderen Vertragsstaat bezieht, hat nur dann",
      "words": [
        {
          "bbox": [
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          "text": "Einkünfte"
        },
        {
          "bbox": [
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          "text": "aus"
        },
        {
          "bbox": [
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          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            405.582988,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "bezieht,"
        },
        {
          "bbox": [
            485.720828,
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          ],
          "text": "hat"
        },
        {
          "bbox": [
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          ],
          "text": "nur"
        },
        {
          "bbox": [
            513.540508,
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          "text": "dann"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-090",
      "source_page": 11,
      "text": "im anderen Vertragsstaat Anspruch auf alle Vergünstigungen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "alle"
        },
        {
          "bbox": [
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          "text": "Vergünstigungen"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-092",
      "source_page": 11,
      "text": "nach diesem Abkommen, wenn sie im erstgenannten Vertrags-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
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          "text": "diesem"
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          "text": "Abkommen,"
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          "text": "wenn"
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          "text": "sie"
        },
        {
          "bbox": [
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          ],
          "text": "im"
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        {
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          "text": "erstgenannten"
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          "text": "Vertrags-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-094",
      "source_page": 11,
      "text": "staat aktiv gewerblich tätig ist und die aus dem anderen Ver-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "staat"
        },
        {
          "bbox": [
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          ],
          "text": "aktiv"
        },
        {
          "bbox": [
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          "text": "gewerblich"
        },
        {
          "bbox": [
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          "text": "tätig"
        },
        {
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          ],
          "text": "ist"
        },
        {
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          ],
          "text": "und"
        },
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
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          "text": "Ver-"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-096",
      "source_page": 11,
      "text": "tragsstaat bezogenen Einkünfte im Zusammenhang mit dieser",
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        {
          "bbox": [
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          "text": "tragsstaat"
        },
        {
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          ],
          "text": "bezogenen"
        },
        {
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
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          "text": "im"
        },
        {
          "bbox": [
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          "text": "Zusammenhang"
        },
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          "text": "dieser"
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      ]
    },
    {
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      "id": "pdf-011-line-098",
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      "text": "gewerblichen Tätigkeit bezogen werden oder aus Anlass dieser",
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        {
          "bbox": [
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          "text": "gewerblichen"
        },
        {
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          "text": "Tätigkeit"
        },
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          "text": "bezogen"
        },
        {
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          "text": "werden"
        },
        {
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          ],
          "text": "oder"
        },
        {
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          "text": "aus"
        },
        {
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          "text": "Anlass"
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        {
          "bbox": [
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      ]
    },
    {
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      "id": "pdf-011-line-100",
      "source_page": 11,
      "text": "Tätigkeit anfallen. Als aktive gewerbliche Tätigkeit im Sinne die-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
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          "text": "anfallen."
        },
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          ],
          "text": "Als"
        },
        {
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          ],
          "text": "aktive"
        },
        {
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          "text": "gewerbliche"
        },
        {
          "bbox": [
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          "text": "Sinne"
        },
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          "bbox": [
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          "text": "die-"
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      ]
    },
    {
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      "source_page": 11,
      "text": "ses Artikels gelten nicht:",
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        {
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          ],
          "text": "ses"
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          "text": "Artikels"
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          "text": "gelten"
        },
        {
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          "text": "nicht:"
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      ]
    },
    {
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      "text": "a) die Platzierung oder Verwaltung von Kapitalanlagen für",
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        {
          "bbox": [
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          "text": "a)"
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          "text": "die"
        },
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          "text": "Platzierung"
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Verwaltung"
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          "text": "von"
        },
        {
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          ],
          "text": "Kapitalanlagen"
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          "text": "für"
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      ]
    },
    {
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      "id": "pdf-011-line-105",
      "source_page": 11,
      "text": "eigene Rechnung, es sei denn, es handelt sich bei dieser",
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        {
          "bbox": [
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          ],
          "text": "eigene"
        },
        {
          "bbox": [
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          "text": "Rechnung,"
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          ],
          "text": "es"
        },
        {
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          ],
          "text": "sei"
        },
        {
          "bbox": [
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          ],
          "text": "denn,"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          "text": "handelt"
        },
        {
          "bbox": [
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          "text": "sich"
        },
        {
          "bbox": [
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          "text": "bei"
        },
        {
          "bbox": [
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          "text": "dieser"
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      ]
    },
    {
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      "id": "pdf-011-line-107",
      "source_page": 11,
      "text": "Tätigkeit um Bank- oder Versicherungstätigkeiten oder Wert-",
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        {
          "bbox": [
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          "text": "Tätigkeit"
        },
        {
          "bbox": [
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          ],
          "text": "um"
        },
        {
          "bbox": [
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          ],
          "text": "Bank-"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Versicherungstätigkeiten"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          "text": "Wert-"
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      ]
    },
    {
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      "id": "pdf-011-line-109",
      "source_page": 11,
      "text": "papierhandel einer Bank oder Versicherungsgesellschaft oder",
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        {
          "bbox": [
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          ],
          "text": "papierhandel"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            384.145708,
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            402.289068,
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          ],
          "text": "Bank"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "Versicherungsgesellschaft"
        },
        {
          "bbox": [
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          "text": "oder"
        }
      ]
    },
    {
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      "id": "pdf-011-line-111",
      "source_page": 11,
      "text": "eines zugelassenen Wertpapierhändlers;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "zugelassenen"
        },
        {
          "bbox": [
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          ],
          "text": "Wertpapierhändlers;"
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      ]
    },
    {
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      "id": "pdf-011-line-113",
      "source_page": 11,
      "text": "b) die Vergabe von Finanzierungsmitteln, bei denen die aus",
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        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
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          "text": "Vergabe"
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          ],
          "text": "von"
        },
        {
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          ],
          "text": "Finanzierungsmitteln,"
        },
        {
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          ],
          "text": "bei"
        },
        {
          "bbox": [
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          ],
          "text": "denen"
        },
        {
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          ],
          "text": "die"
        },
        {
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          "text": "aus"
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      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-115",
      "source_page": 11,
      "text": "diesen Mitteln erzielten Erträge nicht uneingeschränkt der",
      "words": [
        {
          "bbox": [
            317.455228,
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          "text": "diesen"
        },
        {
          "bbox": [
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          ],
          "text": "Mitteln"
        },
        {
          "bbox": [
            372.384828,
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          ],
          "text": "erzielten"
        },
        {
          "bbox": [
            406.000828,
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          ],
          "text": "Erträge"
        },
        {
          "bbox": [
            435.390108,
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
            456.327868,
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          ],
          "text": "uneingeschränkt"
        },
        {
          "bbox": [
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          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-117",
      "source_page": 11,
      "text": "Besteuerung im erstgenannten Vertragsstaat unterliegen;",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Besteuerung"
        },
        {
          "bbox": [
            365.058668,
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            373.658028,
            698.42984
          ],
          "text": "im"
        },
        {
          "bbox": [
            375.879068,
            691.13384,
            427.043708,
            698.42984
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            429.265708,
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            476.314748,
            698.42984
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            478.536988,
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          ],
          "text": "unterliegen;"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-011-line-120",
      "source_page": 11,
      "text": "c) die Verwertung immaterieller Wirtschaftsgüter, insbesondere",
      "words": [
        {
          "bbox": [
            304.699068,
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Verwertung"
        },
        {
          "bbox": [
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          ],
          "text": "immaterieller"
        },
        {
          "bbox": [
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          ],
          "text": "Wirtschaftsgüter,"
        },
        {
          "bbox": [
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          ],
          "text": "insbesondere"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-121",
      "source_page": 11,
      "text": "die Vergabe von unter Artikel 12 Absatz 2 fallenden Rechten,",
      "words": [
        {
          "bbox": [
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          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vergabe"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "unter"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
            421.218988,
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          ],
          "text": "12"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
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          ],
          "text": "2"
        },
        {
          "bbox": [
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          "text": "fallenden"
        },
        {
          "bbox": [
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          ],
          "text": "Rechten,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-122",
      "source_page": 11,
      "text": "die nicht durch eigene aktive gewerbliche oder beauftragte",
      "words": [
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            732.40456
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            351.342108,
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            371.919948,
            732.40456
          ],
          "text": "durch"
        },
        {
          "bbox": [
            374.618348,
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            732.40456
          ],
          "text": "eigene"
        },
        {
          "bbox": [
            401.176668,
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            422.372908,
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          ],
          "text": "aktive"
        },
        {
          "bbox": [
            425.070988,
            725.10856,
            468.628348,
            732.40456
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            471.326428,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            490.412668,
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          ],
          "text": "beauftragte"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-124",
      "source_page": 11,
      "text": "Tätigkeit geschaffen wurden. Der Erwerb von außerhalb des",
      "words": [
        {
          "bbox": [
            317.454988,
            734.6756,
            347.166268,
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            349.557468,
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            388.958428,
            741.9716
          ],
          "text": "geschaffen"
        },
        {
          "bbox": [
            391.349388,
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          ],
          "text": "wurden."
        },
        {
          "bbox": [
            422.475468,
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            435.065228,
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          ],
          "text": "Der"
        },
        {
          "bbox": [
            437.454988,
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          ],
          "text": "Erwerb"
        },
        {
          "bbox": [
            465.204028,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            480.634748,
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          "text": "außerhalb"
        },
        {
          "bbox": [
            518.432588,
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          "text": "des"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-126",
      "source_page": 11,
      "text": "erstgenannten Vertragsstaats geschaffenen immateriellen",
      "words": [
        {
          "bbox": [
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          "text": "erstgenannten"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaats"
        },
        {
          "bbox": [
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          ],
          "text": "geschaffenen"
        },
        {
          "bbox": [
            482.945148,
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          ],
          "text": "immateriellen"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-128",
      "source_page": 11,
      "text": "Wirtschaftsgütern gilt nicht als aktive gewerbliche Tätigkeit;",
      "words": [
        {
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          "text": "Wirtschaftsgütern"
        },
        {
          "bbox": [
            383.441708,
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            394.125548,
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
            396.799468,
            753.80936,
            414.312748,
            761.10536
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            416.986668,
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            427.071148,
            761.10536
          ],
          "text": "als"
        },
        {
          "bbox": [
            429.745468,
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          ],
          "text": "aktive"
        },
        {
          "bbox": [
            453.490508,
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            761.10536
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            499.472028,
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          ],
          "text": "Tätigkeit;"
        }
      ]
    },
    {
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      "id": "pdf-011-line-130",
      "source_page": 11,
      "text": "dies gilt auch dann, wenn der Erwerb aufgrund eines Auf-",
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        {
          "bbox": [
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          "text": "dies"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "dann,"
        },
        {
          "bbox": [
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          ],
          "text": "wenn"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Erwerb"
        },
        {
          "bbox": [
            458.661308,
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          ],
          "text": "aufgrund"
        },
        {
          "bbox": [
            494.103788,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
            516.092108,
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          ],
          "text": "Auf-"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-011-line-131",
      "source_page": 11,
      "text": "tragsverhältnisses erfolgt.",
      "words": [
        {
          "bbox": [
            317.453948,
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          ],
          "text": "tragsverhältnisses"
        },
        {
          "bbox": [
            384.063068,
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          ],
          "text": "erfolgt."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-003",
      "source_page": 12,
      "text": "(2) Übt eine in einem der Vertragsstaaten ansässige Gesell-",
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        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Übt"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            167.06502,
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          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            226.14334,
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          ],
          "text": "ansässige"
        },
        {
          "bbox": [
            264.94038,
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          ],
          "text": "Gesell-"
        }
      ]
    },
    {
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      "id": "pdf-012-line-005",
      "source_page": 12,
      "text": "schaft im anderen Vertragsstaat eine gewerbliche Tätigkeit aus,",
      "words": [
        {
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          ],
          "text": "schaft"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            130.81302,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            180.3527,
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          ],
          "text": "eine"
        },
        {
          "bbox": [
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          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            243.38366,
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          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            275.58574,
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          ],
          "text": "aus,"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-007",
      "source_page": 12,
      "text": "durch die Einkünfte erzielt werden, gilt für die Inanspruchnahme",
      "words": [
        {
          "bbox": [
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          ],
          "text": "durch"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            134.81022,
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            101.54706
          ],
          "text": "erzielt"
        },
        {
          "bbox": [
            158.14926,
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "gilt"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Inanspruchnahme"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-009",
      "source_page": 12,
      "text": "von Vergünstigungen nach diesem Abkommen für diese Ein -",
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        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "Vergünstigungen"
        },
        {
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          ],
          "text": "nach"
        },
        {
          "bbox": [
            165.82774,
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "diese"
        },
        {
          "bbox": [
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          ],
          "text": "Ein"
        },
        {
          "bbox": [
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          ],
          "text": "-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-011",
      "source_page": 12,
      "text": "künfte ergänzend zu den Anforderungen des Absatzes 1, dass",
      "words": [
        {
          "bbox": [
            63.779138,
            113.38498,
            86.082578,
            120.68098
          ],
          "text": "künfte"
        },
        {
          "bbox": [
            88.783378,
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          ],
          "text": "ergänzend"
        },
        {
          "bbox": [
            129.088898,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            140.112498,
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          ],
          "text": "den"
        },
        {
          "bbox": [
            156.368098,
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          ],
          "text": "Anforderungen"
        },
        {
          "bbox": [
            212.521378,
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            225.627858,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            228.329778,
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            261.303058,
            120.68098
          ],
          "text": "Absatzes"
        },
        {
          "bbox": [
            264.004978,
            113.38498,
            270.710898,
            120.68098
          ],
          "text": "1,"
        },
        {
          "bbox": [
            273.411378,
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            290.552578,
            120.68098
          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
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        130.24786
      ],
      "id": "pdf-012-line-013",
      "source_page": 12,
      "text": "die gewerbliche Tätigkeit im erstgenannten Vertragsstaat",
      "words": [
        {
          "bbox": [
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            74.770658,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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            125.336418,
            130.24786
          ],
          "text": "gewerbliche"
        },
        {
          "bbox": [
            131.774898,
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            162.197938,
            130.24786
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            168.637058,
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            177.325378,
            130.24786
          ],
          "text": "im"
        },
        {
          "bbox": [
            183.763218,
            122.95186,
            235.995618,
            130.24786
          ],
          "text": "erstgenannten"
        },
        {
          "bbox": [
            242.434418,
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          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-015",
      "source_page": 12,
      "text": "gegenüber der gewerblichen Tätigkeit im anderen Vertragsstaat",
      "words": [
        {
          "bbox": [
            63.779538,
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            102.148498,
            139.81474
          ],
          "text": "gegenüber"
        },
        {
          "bbox": [
            104.584098,
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            116.285218,
            139.81474
          ],
          "text": "der"
        },
        {
          "bbox": [
            118.720818,
            132.51874,
            166.405058,
            139.81474
          ],
          "text": "gewerblichen"
        },
        {
          "bbox": [
            168.841858,
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            198.553298,
            139.81474
          ],
          "text": "Tätigkeit"
        },
        {
          "bbox": [
            200.990338,
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            209.589778,
            139.81474
          ],
          "text": "im"
        },
        {
          "bbox": [
            212.025618,
            132.51874,
            241.065378,
            139.81474
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            243.502178,
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            139.81474
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-017",
      "source_page": 12,
      "text": "in qualitativer wie quantitativer Hinsicht erheblich sein muss.",
      "words": [
        {
          "bbox": [
            63.779378,
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            70.002738,
            149.38162
          ],
          "text": "in"
        },
        {
          "bbox": [
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            149.38162
          ],
          "text": "qualitativer"
        },
        {
          "bbox": [
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            149.38162
          ],
          "text": "wie"
        },
        {
          "bbox": [
            127.904258,
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            172.199058,
            149.38162
          ],
          "text": "quantitativer"
        },
        {
          "bbox": [
            174.419858,
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            203.455618,
            149.38162
          ],
          "text": "Hinsicht"
        },
        {
          "bbox": [
            205.677858,
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            149.38162
          ],
          "text": "erheblich"
        },
        {
          "bbox": [
            240.634978,
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            149.38162
          ],
          "text": "sein"
        },
        {
          "bbox": [
            257.375298,
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          ],
          "text": "muss."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-019",
      "source_page": 12,
      "text": "(3) Einem deutschen Investmentfonds oder einer deutschen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(3)"
        },
        {
          "bbox": [
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          ],
          "text": "Einem"
        },
        {
          "bbox": [
            110.457378,
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            148.164578,
            163.41554
          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            150.858258,
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            163.41554
          ],
          "text": "Investmentfonds"
        },
        {
          "bbox": [
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            232.566578,
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            250.152258,
            163.41554
          ],
          "text": "einer"
        },
        {
          "bbox": [
            252.844898,
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          ],
          "text": "deutschen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-021",
      "source_page": 12,
      "text": "Investmentaktiengesellschaft oder einem liechtensteinischen",
      "words": [
        {
          "bbox": [
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            169.736658,
            172.98242
          ],
          "text": "Investmentaktiengesellschaft"
        },
        {
          "bbox": [
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            172.98242
          ],
          "text": "oder"
        },
        {
          "bbox": [
            194.769858,
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            172.98242
          ],
          "text": "einem"
        },
        {
          "bbox": [
            220.998258,
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          ],
          "text": "liechtensteinischen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-023",
      "source_page": 12,
      "text": "OGAW oder einem liechtensteinischen Investmentunternehmen",
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        {
          "bbox": [
            63.779698,
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            182.5493
          ],
          "text": "OGAW"
        },
        {
          "bbox": [
            90.837698,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            109.592978,
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            182.5493
          ],
          "text": "einem"
        },
        {
          "bbox": [
            133.692018,
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          ],
          "text": "liechtensteinischen"
        },
        {
          "bbox": [
            204.107618,
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          ],
          "text": "Investmentunternehmen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-025",
      "source_page": 12,
      "text": "werden die Vergünstigungen nach diesem Abkommen – im Fall",
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        {
          "bbox": [
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          ],
          "text": "werden"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vergünstigungen"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
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          ],
          "text": "–"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        }
      ]
    },
    {
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      "id": "pdf-012-line-026",
      "source_page": 12,
      "text": "des Buchstaben a jedoch mit Ausnahme der Vergünstigungen",
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        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Buchstaben"
        },
        {
          "bbox": [
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          ],
          "text": "a"
        },
        {
          "bbox": [
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          ],
          "text": "jedoch"
        },
        {
          "bbox": [
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          ],
          "text": "mit"
        },
        {
          "bbox": [
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          ],
          "text": "Ausnahme"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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          ],
          "text": "Vergünstigungen"
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      ]
    },
    {
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      ],
      "id": "pdf-012-line-028",
      "source_page": 12,
      "text": "gemäß Artikel 10 Absatz 2 Buchstaben a und b – für aus dem",
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        {
          "bbox": [
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          ],
          "text": "gemäß"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "10"
        },
        {
          "bbox": [
            128.210098,
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          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            155.764818,
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            160.212818,
            211.2501
          ],
          "text": "2"
        },
        {
          "bbox": [
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          ],
          "text": "Buchstaben"
        },
        {
          "bbox": [
            209.077058,
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            213.373058,
            211.2501
          ],
          "text": "a"
        },
        {
          "bbox": [
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            229.831458,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            232.548018,
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          ],
          "text": "b"
        },
        {
          "bbox": [
            240.008578,
            203.9541,
            244.008578,
            211.2501
          ],
          "text": "–"
        },
        {
          "bbox": [
            246.726978,
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          ],
          "text": "für"
        },
        {
          "bbox": [
            259.024338,
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            211.2501
          ],
          "text": "aus"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-029",
      "source_page": 12,
      "text": "anderen Vertragsstaat stammende Einkünfte gewährt, sofern",
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        {
          "bbox": [
            63.778018,
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            92.817778,
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          ],
          "text": "anderen"
        },
        {
          "bbox": [
            95.039778,
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            142.088818,
            220.81698
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            144.311058,
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          ],
          "text": "stammende"
        },
        {
          "bbox": [
            188.772098,
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            220.81698
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            224.233218,
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          ],
          "text": "gewährt,"
        },
        {
          "bbox": [
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          ],
          "text": "sofern"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-031",
      "source_page": 12,
      "text": "a) die Aktien oder Anteile an einer anerkannten Börse gehandelt",
      "words": [
        {
          "bbox": [
            63.777778,
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            70.144658,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            89.198578,
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            111.324018,
            234.8509
          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            113.274418,
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            129.419378,
            234.8509
          ],
          "text": "oder"
        },
        {
          "bbox": [
            131.368578,
            227.5549,
            155.267298,
            234.8509
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            157.217298,
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            165.910898,
            234.8509
          ],
          "text": "an"
        },
        {
          "bbox": [
            167.861298,
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            185.140578,
            234.8509
          ],
          "text": "einer"
        },
        {
          "bbox": [
            187.089778,
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          ],
          "text": "anerkannten"
        },
        {
          "bbox": [
            232.751138,
            227.5549,
            253.582338,
            234.8509
          ],
          "text": "Börse"
        },
        {
          "bbox": [
            255.532338,
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          ],
          "text": "gehandelt"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-033",
      "source_page": 12,
      "text": "werden, oder",
      "words": [
        {
          "bbox": [
            76.533538,
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            105.116898,
            244.41778
          ],
          "text": "werden,"
        },
        {
          "bbox": [
            107.338338,
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            123.631218,
            244.41778
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-034",
      "source_page": 12,
      "text": "b) mindestens 90 Prozent der Aktien oder Anteile des Invest-",
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        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "mindestens"
        },
        {
          "bbox": [
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          ],
          "text": "90"
        },
        {
          "bbox": [
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          ],
          "text": "Prozent"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
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            200.360418,
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          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            203.100978,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            222.355698,
            251.15562,
            246.994818,
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          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            249.735058,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            265.661618,
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            290.549538,
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          ],
          "text": "Invest-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-036",
      "source_page": 12,
      "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
      "words": [
        {
          "bbox": [
            76.533698,
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            117.790738,
            268.0185
          ],
          "text": "mentfonds,"
        },
        {
          "bbox": [
            121.424018,
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            133.303058,
            268.0185
          ],
          "text": "der"
        },
        {
          "bbox": [
            136.935858,
            260.7225,
            245.205538,
            268.0185
          ],
          "text": "Investmentaktiengesellschaft,"
        },
        {
          "bbox": [
            248.838818,
            260.7225,
            262.053858,
            268.0185
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.688498,
            260.7225,
            290.550898,
            268.0185
          ],
          "text": "OGAW"
        }
      ]
    },
    {
      "bbox": [
        76.533858,
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        290.548578,
        277.58538
      ],
      "id": "pdf-012-line-038",
      "source_page": 12,
      "text": "oder des Investmentunternehmens Personen gehören, die,",
      "words": [
        {
          "bbox": [
            76.533858,
            270.28938,
            93.006818,
            277.58538
          ],
          "text": "oder"
        },
        {
          "bbox": [
            95.732098,
            270.28938,
            108.889218,
            277.58538
          ],
          "text": "des"
        },
        {
          "bbox": [
            111.616418,
            270.28938,
            203.319058,
            277.58538
          ],
          "text": "Investmentunternehmens"
        },
        {
          "bbox": [
            206.046258,
            270.28938,
            240.050738,
            277.58538
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            242.777138,
            270.28938,
            274.606418,
            277.58538
          ],
          "text": "gehören,"
        },
        {
          "bbox": [
            277.332178,
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            290.548578,
            277.58538
          ],
          "text": "die,"
        }
      ]
    },
    {
      "bbox": [
        76.533618,
        279.85634,
        290.552018,
        287.15234
      ],
      "id": "pdf-012-line-039",
      "source_page": 12,
      "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
      "words": [
        {
          "bbox": [
            76.533618,
            279.85634,
            99.185138,
            287.15234
          ],
          "text": "hätten"
        },
        {
          "bbox": [
            101.896658,
            279.85634,
            112.058018,
            287.15234
          ],
          "text": "sie"
        },
        {
          "bbox": [
            114.769138,
            279.85634,
            125.672738,
            287.15234
          ],
          "text": "die"
        },
        {
          "bbox": [
            128.383858,
            279.85634,
            161.983458,
            287.15234
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            164.694578,
            279.85634,
            205.349698,
            287.15234
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            208.060018,
            279.85634,
            241.352978,
            287.15234
          ],
          "text": "bezogen,"
        },
        {
          "bbox": [
            244.063858,
            279.85634,
            261.684018,
            287.15234
          ],
          "text": "nach"
        },
        {
          "bbox": [
            264.395538,
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            290.552018,
            287.15234
          ],
          "text": "diesem"
        }
      ]
    },
    {
      "bbox": [
        76.533938,
        289.4233,
        290.550178,
        296.7193
      ],
      "id": "pdf-012-line-041",
      "source_page": 12,
      "text": "Abkommen oder einem Abkommen, das der Vertragsstaat,",
      "words": [
        {
          "bbox": [
            76.533938,
            289.4233,
            117.793698,
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            120.503298,
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            136.925538,
            296.7193
          ],
          "text": "oder"
        },
        {
          "bbox": [
            139.634018,
            289.4233,
            161.443058,
            296.7193
          ],
          "text": "einem"
        },
        {
          "bbox": [
            164.151698,
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            207.677858,
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          ],
          "text": "Abkommen,"
        },
        {
          "bbox": [
            210.386818,
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            223.510178,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            226.220498,
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            238.007858,
            296.7193
          ],
          "text": "der"
        },
        {
          "bbox": [
            240.716338,
            289.4233,
            290.550178,
            296.7193
          ],
          "text": "Vertragsstaat,"
        }
      ]
    },
    {
      "bbox": [
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        290.550338,
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      ],
      "id": "pdf-012-line-043",
      "source_page": 12,
      "text": "aus dem die Einkünfte stammen, mit einem Mitgliedstaat der",
      "words": [
        {
          "bbox": [
            76.533858,
            298.99018,
            89.252098,
            306.28618
          ],
          "text": "aus"
        },
        {
          "bbox": [
            91.240498,
            298.99018,
            107.077698,
            306.28618
          ],
          "text": "dem"
        },
        {
          "bbox": [
            109.064418,
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            119.854018,
            306.28618
          ],
          "text": "die"
        },
        {
          "bbox": [
            121.841378,
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            154.984898,
            306.28618
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            156.972338,
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            192.313938,
            306.28618
          ],
          "text": "stammen,"
        },
        {
          "bbox": [
            194.301058,
            298.99018,
            205.394738,
            306.28618
          ],
          "text": "mit"
        },
        {
          "bbox": [
            207.382738,
            298.99018,
            228.971458,
            306.28618
          ],
          "text": "einem"
        },
        {
          "bbox": [
            230.958178,
            298.99018,
            276.885218,
            306.28618
          ],
          "text": "Mitgliedstaat"
        },
        {
          "bbox": [
            278.873218,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-045",
      "source_page": 12,
      "text": "Europäischen Union oder einem Staat, auf den das Abkom-",
      "words": [
        {
          "bbox": [
            76.533698,
            308.55706,
            125.274578,
            315.85306
          ],
          "text": "Europäischen"
        },
        {
          "bbox": [
            127.669858,
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            148.707778,
            315.85306
          ],
          "text": "Union"
        },
        {
          "bbox": [
            151.103058,
            308.55706,
            167.395938,
            315.85306
          ],
          "text": "oder"
        },
        {
          "bbox": [
            169.790018,
            308.55706,
            191.426498,
            315.85306
          ],
          "text": "einem"
        },
        {
          "bbox": [
            193.820818,
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            214.831858,
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          ],
          "text": "Staat,"
        },
        {
          "bbox": [
            217.226578,
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            228.336738,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            230.731938,
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            244.217058,
            315.85306
          ],
          "text": "den"
        },
        {
          "bbox": [
            246.612338,
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            259.649458,
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          ],
          "text": "das"
        },
        {
          "bbox": [
            262.045458,
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            315.85306
          ],
          "text": "Abkom-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-047",
      "source_page": 12,
      "text": "men über den Europäischen Wirtschaftsraum anwendbar ist,",
      "words": [
        {
          "bbox": [
            76.533458,
            318.12402,
            92.066178,
            325.42002
          ],
          "text": "men"
        },
        {
          "bbox": [
            94.049538,
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            110.149218,
            325.42002
          ],
          "text": "über"
        },
        {
          "bbox": [
            112.131538,
            318.12402,
            125.584258,
            325.42002
          ],
          "text": "den"
        },
        {
          "bbox": [
            127.567618,
            318.12402,
            176.130178,
            325.42002
          ],
          "text": "Europäischen"
        },
        {
          "bbox": [
            178.113538,
            318.12402,
            236.254978,
            325.42002
          ],
          "text": "Wirtschaftsraum"
        },
        {
          "bbox": [
            238.237378,
            318.12402,
            278.097778,
            325.42002
          ],
          "text": "anwendbar"
        },
        {
          "bbox": [
            280.080098,
            318.12402,
            290.550338,
            325.42002
          ],
          "text": "ist,"
        }
      ]
    },
    {
      "bbox": [
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        290.548978,
        334.98698
      ],
      "id": "pdf-012-line-049",
      "source_page": 12,
      "text": "abgeschlossen hat, Anspruch auf die gleichen Abkommens-",
      "words": [
        {
          "bbox": [
            76.533058,
            327.69098,
            130.308978,
            334.98698
          ],
          "text": "abgeschlossen"
        },
        {
          "bbox": [
            132.411458,
            327.69098,
            145.897138,
            334.98698
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            147.999058,
            327.69098,
            182.224418,
            334.98698
          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            184.326898,
            327.69098,
            195.437058,
            334.98698
          ],
          "text": "auf"
        },
        {
          "bbox": [
            197.539458,
            327.69098,
            208.353138,
            334.98698
          ],
          "text": "die"
        },
        {
          "bbox": [
            210.455218,
            327.69098,
            240.377778,
            334.98698
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            242.480258,
            327.69098,
            290.548978,
            334.98698
          ],
          "text": "Abkommens-"
        }
      ]
    },
    {
      "bbox": [
        76.532818,
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        181.333538,
        344.55386
      ],
      "id": "pdf-012-line-050",
      "source_page": 12,
      "text": "vergünstigungen hätten, oder",
      "words": [
        {
          "bbox": [
            76.532818,
            337.25786,
            135.947458,
            344.55386
          ],
          "text": "vergünstigungen"
        },
        {
          "bbox": [
            138.169458,
            337.25786,
            162.819218,
            344.55386
          ],
          "text": "hätten,"
        },
        {
          "bbox": [
            165.040658,
            337.25786,
            181.333538,
            344.55386
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        63.776658,
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        290.548498,
        358.58778
      ],
      "id": "pdf-012-line-053",
      "source_page": 12,
      "text": "c) mindestens 75 Prozent der Aktien oder Anteile des Invest-",
      "words": [
        {
          "bbox": [
            63.776658,
            351.29178,
            70.143538,
            358.58778
          ],
          "text": "c)"
        },
        {
          "bbox": [
            76.532498,
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            118.445778,
            358.58778
          ],
          "text": "mindestens"
        },
        {
          "bbox": [
            121.187058,
            351.29178,
            130.156498,
            358.58778
          ],
          "text": "75"
        },
        {
          "bbox": [
            132.897138,
            351.29178,
            160.287458,
            358.58778
          ],
          "text": "Prozent"
        },
        {
          "bbox": [
            163.028258,
            351.29178,
            174.877618,
            358.58778
          ],
          "text": "der"
        },
        {
          "bbox": [
            177.617058,
            351.29178,
            200.359378,
            358.58778
          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            203.099938,
            351.29178,
            219.615218,
            358.58778
          ],
          "text": "oder"
        },
        {
          "bbox": [
            222.354658,
            351.29178,
            246.993778,
            358.58778
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            249.734018,
            351.29178,
            262.919298,
            358.58778
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.660578,
            351.29178,
            290.548498,
            358.58778
          ],
          "text": "Invest-"
        }
      ]
    },
    {
      "bbox": [
        76.532658,
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        368.15466
      ],
      "id": "pdf-012-line-055",
      "source_page": 12,
      "text": "mentfonds, der Investmentaktiengesellschaft, des OGAW",
      "words": [
        {
          "bbox": [
            76.532658,
            360.85866,
            117.789698,
            368.15466
          ],
          "text": "mentfonds,"
        },
        {
          "bbox": [
            121.422978,
            360.85866,
            133.302018,
            368.15466
          ],
          "text": "der"
        },
        {
          "bbox": [
            136.934818,
            360.85866,
            245.204498,
            368.15466
          ],
          "text": "Investmentaktiengesellschaft,"
        },
        {
          "bbox": [
            248.837778,
            360.85866,
            262.052818,
            368.15466
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.687458,
            360.85866,
            290.549858,
            368.15466
          ],
          "text": "OGAW"
        }
      ]
    },
    {
      "bbox": [
        76.532818,
        370.42554,
        290.547538,
        377.72154
      ],
      "id": "pdf-012-line-057",
      "source_page": 12,
      "text": "oder des Investmentunternehmens Personen gehören, die,",
      "words": [
        {
          "bbox": [
            76.532818,
            370.42554,
            93.005778,
            377.72154
          ],
          "text": "oder"
        },
        {
          "bbox": [
            95.731058,
            370.42554,
            108.888178,
            377.72154
          ],
          "text": "des"
        },
        {
          "bbox": [
            111.615378,
            370.42554,
            203.318018,
            377.72154
          ],
          "text": "Investmentunternehmens"
        },
        {
          "bbox": [
            206.045218,
            370.42554,
            240.049698,
            377.72154
          ],
          "text": "Personen"
        },
        {
          "bbox": [
            242.776098,
            370.42554,
            274.605378,
            377.72154
          ],
          "text": "gehören,"
        },
        {
          "bbox": [
            277.331138,
            370.42554,
            290.547538,
            377.72154
          ],
          "text": "die,"
        }
      ]
    },
    {
      "bbox": [
        76.532578,
        379.99242,
        290.550978,
        387.28842
      ],
      "id": "pdf-012-line-058",
      "source_page": 12,
      "text": "hätten sie die Einkünfte unmittelbar bezogen, nach diesem",
      "words": [
        {
          "bbox": [
            76.532578,
            379.99242,
            99.184098,
            387.28842
          ],
          "text": "hätten"
        },
        {
          "bbox": [
            101.895618,
            379.99242,
            112.056978,
            387.28842
          ],
          "text": "sie"
        },
        {
          "bbox": [
            114.768098,
            379.99242,
            125.671698,
            387.28842
          ],
          "text": "die"
        },
        {
          "bbox": [
            128.382818,
            379.99242,
            161.982418,
            387.28842
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            164.693538,
            379.99242,
            205.348658,
            387.28842
          ],
          "text": "unmittelbar"
        },
        {
          "bbox": [
            208.058978,
            379.99242,
            241.351938,
            387.28842
          ],
          "text": "bezogen,"
        },
        {
          "bbox": [
            244.062818,
            379.99242,
            261.682978,
            387.28842
          ],
          "text": "nach"
        },
        {
          "bbox": [
            264.394498,
            379.99242,
            290.550978,
            387.28842
          ],
          "text": "diesem"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-060",
      "source_page": 12,
      "text": "Abkommen Anspruch auf die gleichen Abkommensvergüns-",
      "words": [
        {
          "bbox": [
            76.532898,
            389.55946,
            117.490738,
            396.85546
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            119.614658,
            389.55946,
            153.840018,
            396.85546
          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            155.963938,
            389.55946,
            167.074098,
            396.85546
          ],
          "text": "auf"
        },
        {
          "bbox": [
            169.197938,
            389.55946,
            180.011618,
            396.85546
          ],
          "text": "die"
        },
        {
          "bbox": [
            182.135138,
            389.55946,
            212.057698,
            396.85546
          ],
          "text": "gleichen"
        },
        {
          "bbox": [
            214.181618,
            389.55946,
            290.548978,
            396.85546
          ],
          "text": "Abkommensvergüns-"
        }
      ]
    },
    {
      "bbox": [
        76.532898,
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        153.034818,
        406.42234
      ],
      "id": "pdf-012-line-062",
      "source_page": 12,
      "text": "tigungen hätten, oder",
      "words": [
        {
          "bbox": [
            76.532898,
            399.12634,
            107.648738,
            406.42234
          ],
          "text": "tigungen"
        },
        {
          "bbox": [
            109.870738,
            399.12634,
            134.520498,
            406.42234
          ],
          "text": "hätten,"
        },
        {
          "bbox": [
            136.741938,
            399.12634,
            153.034818,
            406.42234
          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
        63.776818,
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      ],
      "id": "pdf-012-line-065",
      "source_page": 12,
      "text": "d) nur insoweit und in der Höhe gewährt, als die Personen,",
      "words": [
        {
          "bbox": [
            63.776818,
            413.1601,
            70.591058,
            420.4561
          ],
          "text": "d)"
        },
        {
          "bbox": [
            76.532738,
            413.1601,
            88.269218,
            420.4561
          ],
          "text": "nur"
        },
        {
          "bbox": [
            91.744818,
            413.1601,
            121.834898,
            420.4561
          ],
          "text": "insoweit"
        },
        {
          "bbox": [
            125.311858,
            413.1601,
            139.128258,
            420.4561
          ],
          "text": "und"
        },
        {
          "bbox": [
            142.603858,
            413.1601,
            148.916178,
            420.4561
          ],
          "text": "in"
        },
        {
          "bbox": [
            152.392818,
            413.1601,
            164.271858,
            420.4561
          ],
          "text": "der"
        },
        {
          "bbox": [
            167.747458,
            413.1601,
            187.124738,
            420.4561
          ],
          "text": "Höhe"
        },
        {
          "bbox": [
            190.601138,
            413.1601,
            222.360018,
            420.4561
          ],
          "text": "gewährt,"
        },
        {
          "bbox": [
            225.836098,
            413.1601,
            236.084338,
            420.4561
          ],
          "text": "als"
        },
        {
          "bbox": [
            239.561858,
            413.1601,
            250.553298,
            420.4561
          ],
          "text": "die"
        },
        {
          "bbox": [
            254.029698,
            413.1601,
            290.549458,
            420.4561
          ],
          "text": "Personen,"
        }
      ]
    },
    {
      "bbox": [
        76.532818,
        422.72714,
        290.549618,
        430.02314
      ],
      "id": "pdf-012-line-066",
      "source_page": 12,
      "text": "denen die Aktien oder Anteile des Investmentfonds, der",
      "words": [
        {
          "bbox": [
            76.532818,
            422.72714,
            99.116018,
            430.02314
          ],
          "text": "denen"
        },
        {
          "bbox": [
            103.133538,
            422.72714,
            114.124978,
            430.02314
          ],
          "text": "die"
        },
        {
          "bbox": [
            118.142178,
            422.72714,
            140.958658,
            430.02314
          ],
          "text": "Aktien"
        },
        {
          "bbox": [
            144.976098,
            422.72714,
            161.535938,
            430.02314
          ],
          "text": "oder"
        },
        {
          "bbox": [
            165.552338,
            422.72714,
            190.280338,
            430.02314
          ],
          "text": "Anteile"
        },
        {
          "bbox": [
            194.297538,
            422.72714,
            207.512578,
            430.02314
          ],
          "text": "des"
        },
        {
          "bbox": [
            211.530898,
            422.72714,
            274.653698,
            430.02314
          ],
          "text": "Investmentfonds,"
        },
        {
          "bbox": [
            278.670578,
            422.72714,
            290.549618,
            430.02314
          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
        76.532898,
        432.29402,
        290.550898,
        439.59002
      ],
      "id": "pdf-012-line-067",
      "source_page": 12,
      "text": "Investmentaktiengesellschaft, des OGAW oder des Invest-",
      "words": [
        {
          "bbox": [
            76.532898,
            432.29402,
            184.312738,
            439.59002
          ],
          "text": "Investmentaktiengesellschaft,"
        },
        {
          "bbox": [
            187.050018,
            432.29402,
            200.230018,
            439.59002
          ],
          "text": "des"
        },
        {
          "bbox": [
            202.968738,
            432.29402,
            227.778658,
            439.59002
          ],
          "text": "OGAW"
        },
        {
          "bbox": [
            230.515538,
            432.29402,
            247.022738,
            439.59002
          ],
          "text": "oder"
        },
        {
          "bbox": [
            249.759538,
            432.29402,
            262.939538,
            439.59002
          ],
          "text": "des"
        },
        {
          "bbox": [
            265.678258,
            432.29402,
            290.550898,
            439.59002
          ],
          "text": "Invest-"
        }
      ]
    },
    {
      "bbox": [
        76.533298,
        441.8609,
        290.549386,
        449.1569
      ],
      "id": "pdf-012-line-069",
      "source_page": 12,
      "text": "mentunternehmens gehören, hätten sie die Einkünfte un -",
      "words": [
        {
          "bbox": [
            76.533298,
            441.8609,
            146.979138,
            449.1569
          ],
          "text": "mentunternehmens"
        },
        {
          "bbox": [
            150.528498,
            441.8609,
            182.560738,
            449.1569
          ],
          "text": "gehören,"
        },
        {
          "bbox": [
            186.108658,
            441.8609,
            208.979938,
            449.1569
          ],
          "text": "hätten"
        },
        {
          "bbox": [
            212.528418,
            441.8609,
            222.777778,
            449.1569
          ],
          "text": "sie"
        },
        {
          "bbox": [
            226.326018,
            441.8609,
            237.317458,
            449.1569
          ],
          "text": "die"
        },
        {
          "bbox": [
            240.865698,
            441.8609,
            274.816338,
            449.1569
          ],
          "text": "Einkünfte"
        },
        {
          "bbox": [
            278.364578,
            441.8609,
            287.348738,
            449.1569
          ],
          "text": "un"
        },
        {
          "bbox": [
            287.437386,
            441.8609,
            290.549386,
            449.1569
          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
        76.533546,
        451.42778,
        290.550266,
        458.72378
      ],
      "id": "pdf-012-line-071",
      "source_page": 12,
      "text": "mittelbar bezogen, nach diesem Abkommen oder einem",
      "words": [
        {
          "bbox": [
            76.533546,
            451.42778,
            108.555626,
            458.72378
          ],
          "text": "mittelbar"
        },
        {
          "bbox": [
            112.577386,
            451.42778,
            146.177946,
            458.72378
          ],
          "text": "bezogen,"
        },
        {
          "bbox": [
            150.200186,
            451.42778,
            167.952186,
            458.72378
          ],
          "text": "nach"
        },
        {
          "bbox": [
            171.974986,
            451.42778,
            198.351306,
            458.72378
          ],
          "text": "diesem"
        },
        {
          "bbox": [
            202.373146,
            451.42778,
            243.953546,
            458.72378
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            247.976346,
            451.42778,
            264.536186,
            458.72378
          ],
          "text": "oder"
        },
        {
          "bbox": [
            268.557946,
            451.42778,
            290.550266,
            458.72378
          ],
          "text": "einem"
        }
      ]
    },
    {
      "bbox": [
        76.534026,
        460.99482,
        290.550266,
        468.29082
      ],
      "id": "pdf-012-line-072",
      "source_page": 12,
      "text": "Abkommen, das der Vertragsstaat, aus dem die Einkünfte",
      "words": [
        {
          "bbox": [
            76.534026,
            460.99482,
            120.426666,
            468.29082
          ],
          "text": "Abkommen,"
        },
        {
          "bbox": [
            123.383306,
            460.99482,
            136.598346,
            468.29082
          ],
          "text": "das"
        },
        {
          "bbox": [
            139.556426,
            460.99482,
            151.435466,
            468.29082
          ],
          "text": "der"
        },
        {
          "bbox": [
            154.391626,
            460.99482,
            204.821226,
            468.29082
          ],
          "text": "Vertragsstaat,"
        },
        {
          "bbox": [
            207.777866,
            460.99482,
            220.697946,
            468.29082
          ],
          "text": "aus"
        },
        {
          "bbox": [
            223.656026,
            460.99482,
            239.695066,
            468.29082
          ],
          "text": "dem"
        },
        {
          "bbox": [
            242.651306,
            460.99482,
            253.642746,
            468.29082
          ],
          "text": "die"
        },
        {
          "bbox": [
            256.599626,
            460.99482,
            290.550266,
            468.29082
          ],
          "text": "Einkünfte"
        }
      ]
    },
    {
      "bbox": [
        76.534506,
        470.5617,
        290.552506,
        477.8577
      ],
      "id": "pdf-012-line-074",
      "source_page": 12,
      "text": "stammen, mit einem anderen Vertragsstaat abgeschlossen",
      "words": [
        {
          "bbox": [
            76.534506,
            470.5617,
            112.345066,
            477.8577
          ],
          "text": "stammen,"
        },
        {
          "bbox": [
            115.065946,
            470.5617,
            126.293626,
            477.8577
          ],
          "text": "mit"
        },
        {
          "bbox": [
            129.015466,
            470.5617,
            150.872186,
            477.8577
          ],
          "text": "einem"
        },
        {
          "bbox": [
            153.592666,
            470.5617,
            182.962826,
            477.8577
          ],
          "text": "anderen"
        },
        {
          "bbox": [
            185.684346,
            470.5617,
            233.394266,
            477.8577
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
            236.116106,
            470.5617,
            290.552506,
            477.8577
          ],
          "text": "abgeschlossen"
        }
      ]
    },
    {
      "bbox": [
        76.534586,
        480.12858,
        290.551386,
        487.42458
      ],
      "id": "pdf-012-line-076",
      "source_page": 12,
      "text": "hat, Anspruch auf die in diesen Abkommen gewährten Ab-",
      "words": [
        {
          "bbox": [
            76.534586,
            480.12858,
            90.134906,
            487.42458
          ],
          "text": "hat,"
        },
        {
          "bbox": [
            92.838986,
            480.12858,
            127.331946,
            487.42458
          ],
          "text": "Anspruch"
        },
        {
          "bbox": [
            130.036666,
            480.12858,
            141.223306,
            487.42458
          ],
          "text": "auf"
        },
        {
          "bbox": [
            143.927866,
            480.12858,
            154.817866,
            487.42458
          ],
          "text": "die"
        },
        {
          "bbox": [
            157.522186,
            480.12858,
            163.783786,
            487.42458
          ],
          "text": "in"
        },
        {
          "bbox": [
            166.488506,
            480.12858,
            190.234906,
            487.42458
          ],
          "text": "diesen"
        },
        {
          "bbox": [
            192.939626,
            480.12858,
            234.164826,
            487.42458
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            236.869546,
            480.12858,
            274.732666,
            487.42458
          ],
          "text": "gewährten"
        },
        {
          "bbox": [
            277.437386,
            480.12858,
            290.551386,
            487.42458
          ],
          "text": "Ab-"
        }
      ]
    },
    {
      "bbox": [
        76.534986,
        489.69546,
        197.852746,
        496.99146
      ],
      "id": "pdf-012-line-078",
      "source_page": 12,
      "text": "kommensvergünstigungen hätten.",
      "words": [
        {
          "bbox": [
            76.534986,
            489.69546,
            170.980986,
            496.99146
          ],
          "text": "kommensvergünstigungen"
        },
        {
          "bbox": [
            173.202986,
            489.69546,
            197.852746,
            496.99146
          ],
          "text": "hätten."
        }
      ]
    },
    {
      "bbox": [
        72.282826,
        503.72938,
        290.550746,
        511.02538
      ],
      "id": "pdf-012-line-080",
      "source_page": 12,
      "text": "(4) Dieses Abkommen ist nicht dahingehend auszulegen, dass",
      "words": [
        {
          "bbox": [
            72.282826,
            503.72938,
            80.726506,
            511.02538
          ],
          "text": "(4)"
        },
        {
          "bbox": [
            85.026186,
            503.72938,
            108.657546,
            511.02538
          ],
          "text": "Dieses"
        },
        {
          "bbox": [
            110.584986,
            503.72938,
            151.031946,
            511.02538
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            152.958666,
            503.72938,
            161.108106,
            511.02538
          ],
          "text": "ist"
        },
        {
          "bbox": [
            163.035066,
            503.72938,
            180.228106,
            511.02538
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            182.155066,
            503.72938,
            227.952746,
            511.02538
          ],
          "text": "dahingehend"
        },
        {
          "bbox": [
            229.878346,
            503.72938,
            271.806426,
            511.02538
          ],
          "text": "auszulegen,"
        },
        {
          "bbox": [
            273.732506,
            503.72938,
            290.550746,
            511.02538
          ],
          "text": "dass"
        }
      ]
    },
    {
      "bbox": [
        63.779226,
        517.76314,
        290.551066,
        525.05914
      ],
      "id": "pdf-012-line-083",
      "source_page": 12,
      "text": "a) soweit nicht Absatz 1 anzuwenden ist, ein Vertragsstaat",
      "words": [
        {
          "bbox": [
            63.779226,
            517.76314,
            70.146106,
            525.05914
          ],
          "text": "a)"
        },
        {
          "bbox": [
            76.535066,
            517.76314,
            100.224586,
            525.05914
          ],
          "text": "soweit"
        },
        {
          "bbox": [
            104.123946,
            517.76314,
            121.964666,
            525.05914
          ],
          "text": "nicht"
        },
        {
          "bbox": [
            125.864026,
            517.76314,
            150.889066,
            525.05914
          ],
          "text": "Absatz"
        },
        {
          "bbox": [
            154.788746,
            517.76314,
            159.236746,
            525.05914
          ],
          "text": "1"
        },
        {
          "bbox": [
            163.135786,
            517.76314,
            209.255466,
            525.05914
          ],
          "text": "anzuwenden"
        },
        {
          "bbox": [
            213.154506,
            517.76314,
            223.940346,
            525.05914
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            227.838826,
            517.76314,
            238.535066,
            525.05914
          ],
          "text": "ein"
        },
        {
          "bbox": [
            242.434106,
            517.76314,
            290.551066,
            525.05914
          ],
          "text": "Vertragsstaat"
        }
      ]
    },
    {
      "bbox": [
        76.534986,
        527.33018,
        290.552186,
        534.62618
      ],
      "id": "pdf-012-line-084",
      "source_page": 12,
      "text": "gehindert ist, seine innerstaatlichen Rechtsvorschriften zur",
      "words": [
        {
          "bbox": [
            76.534986,
            527.33018,
            110.838026,
            534.62618
          ],
          "text": "gehindert"
        },
        {
          "bbox": [
            113.565706,
            527.33018,
            124.267546,
            534.62618
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            126.994426,
            527.33018,
            146.052106,
            534.62618
          ],
          "text": "seine"
        },
        {
          "bbox": [
            148.779226,
            527.33018,
            205.986106,
            534.62618
          ],
          "text": "innerstaatlichen"
        },
        {
          "bbox": [
            208.713626,
            527.33018,
            276.751546,
            534.62618
          ],
          "text": "Rechtsvorschriften"
        },
        {
          "bbox": [
            279.479066,
            527.33018,
            290.552186,
            534.62618
          ],
          "text": "zur"
        }
      ]
    },
    {
      "bbox": [
        76.535466,
        536.89706,
        290.551226,
        544.19306
      ],
      "id": "pdf-012-line-086",
      "source_page": 12,
      "text": "Missbrauchsvermeidung oder zur Verhinderung der Steuer-",
      "words": [
        {
          "bbox": [
            76.535466,
            536.89706,
            164.243946,
            544.19306
          ],
          "text": "Missbrauchsvermeidung"
        },
        {
          "bbox": [
            166.920506,
            536.89706,
            183.242266,
            544.19306
          ],
          "text": "oder"
        },
        {
          "bbox": [
            185.917146,
            536.89706,
            196.887546,
            544.19306
          ],
          "text": "zur"
        },
        {
          "bbox": [
            199.562426,
            536.89706,
            247.029786,
            544.19306
          ],
          "text": "Verhinderung"
        },
        {
          "bbox": [
            249.706346,
            536.89706,
            261.426826,
            544.19306
          ],
          "text": "der"
        },
        {
          "bbox": [
            264.101706,
            536.89706,
            290.551226,
            544.19306
          ],
          "text": "Steuer-"
        }
      ]
    },
    {
      "bbox": [
        76.535146,
        546.46394,
        256.298186,
        553.75994
      ],
      "id": "pdf-012-line-088",
      "source_page": 12,
      "text": "umgehung oder Steuerhinterziehung anzuwenden;",
      "words": [
        {
          "bbox": [
            76.535146,
            546.46394,
            114.625226,
            553.75994
          ],
          "text": "umgehung"
        },
        {
          "bbox": [
            116.847706,
            546.46394,
            133.140586,
            553.75994
          ],
          "text": "oder"
        },
        {
          "bbox": [
            135.361386,
            546.46394,
            206.533466,
            553.75994
          ],
          "text": "Steuerhinterziehung"
        },
        {
          "bbox": [
            208.755946,
            546.46394,
            256.298186,
            553.75994
          ],
          "text": "anzuwenden;"
        }
      ]
    },
    {
      "bbox": [
        63.778826,
        560.49786,
        290.550746,
        567.79386
      ],
      "id": "pdf-012-line-090",
      "source_page": 12,
      "text": "b) ein Vertragstaat daran gehindert ist, nach seinem nationalen",
      "words": [
        {
          "bbox": [
            63.778826,
            560.49786,
            70.593066,
            567.79386
          ],
          "text": "b)"
        },
        {
          "bbox": [
            76.534746,
            560.49786,
            87.052986,
            567.79386
          ],
          "text": "ein"
        },
        {
          "bbox": [
            89.318186,
            560.49786,
            132.367226,
            567.79386
          ],
          "text": "Vertragstaat"
        },
        {
          "bbox": [
            134.632666,
            560.49786,
            154.881386,
            567.79386
          ],
          "text": "daran"
        },
        {
          "bbox": [
            157.146586,
            560.49786,
            190.961546,
            567.79386
          ],
          "text": "gehindert"
        },
        {
          "bbox": [
            193.226986,
            560.49786,
            203.745946,
            567.79386
          ],
          "text": "ist,"
        },
        {
          "bbox": [
            206.010586,
            560.49786,
            223.495626,
            567.79386
          ],
          "text": "nach"
        },
        {
          "bbox": [
            225.760826,
            560.49786,
            251.397306,
            567.79386
          ],
          "text": "seinem"
        },
        {
          "bbox": [
            253.661546,
            560.49786,
            290.550746,
            567.79386
          ],
          "text": "nationalen"
        }
      ]
    },
    {
      "bbox": [
        76.534506,
        570.06474,
        290.549946,
        577.36074
      ],
      "id": "pdf-012-line-092",
      "source_page": 12,
      "text": "Recht Abkommensvergünstigungen ganz oder teilweise zu",
      "words": [
        {
          "bbox": [
            76.534506,
            570.06474,
            97.810586,
            577.36074
          ],
          "text": "Recht"
        },
        {
          "bbox": [
            100.537386,
            570.06474,
            206.291786,
            577.36074
          ],
          "text": "Abkommensvergünstigungen"
        },
        {
          "bbox": [
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          ],
          "text": "ganz"
        },
        {
          "bbox": [
            229.099946,
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          ],
          "text": "oder"
        },
        {
          "bbox": [
            248.298506,
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          ],
          "text": "teilweise"
        },
        {
          "bbox": [
            282.201946,
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          ],
          "text": "zu"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-094",
      "source_page": 12,
      "text": "verweigern, um Gestaltungen entgegenzutreten, deren Be-",
      "words": [
        {
          "bbox": [
            76.534746,
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          ],
          "text": "verweigern,"
        },
        {
          "bbox": [
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          ],
          "text": "um"
        },
        {
          "bbox": [
            135.204906,
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          ],
          "text": "Gestaltungen"
        },
        {
          "bbox": [
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          ],
          "text": "entgegenzutreten,"
        },
        {
          "bbox": [
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          ],
          "text": "deren"
        },
        {
          "bbox": [
            277.553946,
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          ],
          "text": "Be-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-096",
      "source_page": 12,
      "text": "günstigung Sinn und Zweck des Abkommens – wozu ins -",
      "words": [
        {
          "bbox": [
            76.534746,
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            117.193946,
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          ],
          "text": "günstigung"
        },
        {
          "bbox": [
            120.189946,
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            136.310746,
            596.4949
          ],
          "text": "Sinn"
        },
        {
          "bbox": [
            139.305946,
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          ],
          "text": "und"
        },
        {
          "bbox": [
            156.116346,
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          ],
          "text": "Zweck"
        },
        {
          "bbox": [
            183.013146,
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            196.228346,
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          ],
          "text": "des"
        },
        {
          "bbox": [
            199.224346,
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          ],
          "text": "Abkommens"
        },
        {
          "bbox": [
            247.889146,
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            251.889146,
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          ],
          "text": "–"
        },
        {
          "bbox": [
            254.885146,
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          ],
          "text": "wozu"
        },
        {
          "bbox": [
            276.944346,
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            287.344346,
            596.4949
          ],
          "text": "ins"
        },
        {
          "bbox": [
            287.433754,
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          ],
          "text": "-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-097",
      "source_page": 12,
      "text": "besondere auch die Vermeidung einer Nichtbesteuerung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "besondere"
        },
        {
          "bbox": [
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          ],
          "text": "auch"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Vermeidung"
        },
        {
          "bbox": [
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            225.750554,
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          ],
          "text": "Nichtbesteuerung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-100",
      "source_page": 12,
      "text": "in beiden Vertragsstaaten (Doppel-Nichtbesteuerung) oder",
      "words": [
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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            615.6293
          ],
          "text": "beiden"
        },
        {
          "bbox": [
            113.064154,
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            169.956954,
            615.6293
          ],
          "text": "Vertragsstaaten"
        },
        {
          "bbox": [
            172.708954,
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            271.250554,
            615.6293
          ],
          "text": "(Doppel-Nichtbesteuerung)"
        },
        {
          "bbox": [
            274.001754,
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          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-004",
      "source_page": 12,
      "text": "einer mehrfachen Inanspruchnahme von Abkommensver-",
      "words": [
        {
          "bbox": [
            317.477994,
            75.11778,
            335.310314,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            338.878394,
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            82.41378
          ],
          "text": "mehrfachen"
        },
        {
          "bbox": [
            385.637514,
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            451.043914,
            82.41378
          ],
          "text": "Inanspruchnahme"
        },
        {
          "bbox": [
            454.612794,
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          ],
          "text": "von"
        },
        {
          "bbox": [
            471.399674,
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          ],
          "text": "Abkommensver-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-006",
      "source_page": 12,
      "text": "günstigungen gehört – widersprechen würde;",
      "words": [
        {
          "bbox": [
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            84.68466,
            366.079834,
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          ],
          "text": "günstigungen"
        },
        {
          "bbox": [
            368.301834,
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          ],
          "text": "gehört"
        },
        {
          "bbox": [
            393.670954,
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          ],
          "text": "–"
        },
        {
          "bbox": [
            399.893674,
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          ],
          "text": "widersprechen"
        },
        {
          "bbox": [
            454.692314,
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            91.98066
          ],
          "text": "würde;"
        }
      ]
    },
    {
      "bbox": [
        304.721354,
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        531.496794,
        106.45154
      ],
      "id": "pdf-012-line-008",
      "source_page": 12,
      "text": "c) die Bundesrepublik Deutschland daran gehindert wird, die",
      "words": [
        {
          "bbox": [
            304.721354,
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            311.088234,
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          ],
          "text": "c)"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            331.217674,
            99.15554,
            388.204234,
            106.45154
          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
            390.956714,
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
            439.474074,
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          ],
          "text": "daran"
        },
        {
          "bbox": [
            462.823754,
            99.15554,
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            106.45154
          ],
          "text": "gehindert"
        },
        {
          "bbox": [
            500.087354,
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            106.45154
          ],
          "text": "wird,"
        },
        {
          "bbox": [
            520.509354,
            99.15554,
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            106.45154
          ],
          "text": "die"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-010",
      "source_page": 12,
      "text": "Beträge zu besteuern, die nach dem Vierten, Fünften oder",
      "words": [
        {
          "bbox": [
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            108.72258,
            345.955914,
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          ],
          "text": "Beträge"
        },
        {
          "bbox": [
            348.744314,
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            116.01858
          ],
          "text": "zu"
        },
        {
          "bbox": [
            359.909754,
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          ],
          "text": "besteuern,"
        },
        {
          "bbox": [
            401.327914,
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            412.319354,
            116.01858
          ],
          "text": "die"
        },
        {
          "bbox": [
            415.107754,
            108.72258,
            432.859754,
            116.01858
          ],
          "text": "nach"
        },
        {
          "bbox": [
            435.648394,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Vierten,"
        },
        {
          "bbox": [
            484.978874,
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          ],
          "text": "Fünften"
        },
        {
          "bbox": [
            514.934714,
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          ],
          "text": "oder"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-012",
      "source_page": 12,
      "text": "Siebten Teil des deutschen Außensteuergesetzes in die Ein-",
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        {
          "bbox": [
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          ],
          "text": "Siebten"
        },
        {
          "bbox": [
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          ],
          "text": "Teil"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "deutschen"
        },
        {
          "bbox": [
            416.497834,
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          ],
          "text": "Außensteuergesetzes"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            517.271434,
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          ],
          "text": "Ein-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-014",
      "source_page": 12,
      "text": "künfte einer in der Bundesrepublik Deutschland ansässigen",
      "words": [
        {
          "bbox": [
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          ],
          "text": "künfte"
        },
        {
          "bbox": [
            342.204714,
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          ],
          "text": "einer"
        },
        {
          "bbox": [
            362.278074,
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            368.501434,
            135.15234
          ],
          "text": "in"
        },
        {
          "bbox": [
            371.099594,
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          ],
          "text": "der"
        },
        {
          "bbox": [
            385.397594,
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          ],
          "text": "Bundesrepublik"
        },
        {
          "bbox": [
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          ],
          "text": "Deutschland"
        },
        {
          "bbox": [
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          ],
          "text": "ansässigen"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-016",
      "source_page": 12,
      "text": "Person einzubeziehen sind.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Person"
        },
        {
          "bbox": [
            344.540474,
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          ],
          "text": "einzubeziehen"
        },
        {
          "bbox": [
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          ],
          "text": "sind."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-018",
      "source_page": 12,
      "text": "(5) Wenn aufgrund der vorstehenden Bestimmungen eine",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(5)"
        },
        {
          "bbox": [
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          ],
          "text": "Wenn"
        },
        {
          "bbox": [
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          ],
          "text": "aufgrund"
        },
        {
          "bbox": [
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          ],
          "text": "der"
        },
        {
          "bbox": [
            403.834394,
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          ],
          "text": "vorstehenden"
        },
        {
          "bbox": [
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          ],
          "text": "Bestimmungen"
        },
        {
          "bbox": [
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          ],
          "text": "eine"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-020",
      "source_page": 12,
      "text": "Doppelbesteuerung eintritt, konsultieren die zuständigen Behör-",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Doppelbesteuerung"
        },
        {
          "bbox": [
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          ],
          "text": "eintritt,"
        },
        {
          "bbox": [
            403.717754,
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            168.75714
          ],
          "text": "konsultieren"
        },
        {
          "bbox": [
            448.808154,
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            168.75714
          ],
          "text": "die"
        },
        {
          "bbox": [
            461.602474,
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          ],
          "text": "zuständigen"
        },
        {
          "bbox": [
            506.935274,
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            168.75714
          ],
          "text": "Behör-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-022",
      "source_page": 12,
      "text": "den einander nach Artikel 25 Absatz 3, wie die Doppelbesteue-",
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        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "einander"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "25"
        },
        {
          "bbox": [
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          ],
          "text": "Absatz"
        },
        {
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          ],
          "text": "3,"
        },
        {
          "bbox": [
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          ],
          "text": "wie"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Doppelbesteue-"
        }
      ]
    },
    {
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      ],
      "id": "pdf-012-line-024",
      "source_page": 12,
      "text": "rung zu vermeiden ist.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "rung"
        },
        {
          "bbox": [
            323.091114,
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          ],
          "text": "zu"
        },
        {
          "bbox": [
            333.600954,
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            370.935514,
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          ],
          "text": "vermeiden"
        },
        {
          "bbox": [
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            187.89106
          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
        400.235594,
        203.06538,
        435.976474,
        210.23338
      ],
      "id": "pdf-012-line-027",
      "source_page": 12,
      "text": "Artikel 32",
      "words": [
        {
          "bbox": [
            400.235594,
            203.06538,
            424.859994,
            210.23338
          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "32"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-030",
      "source_page": 12,
      "text": "Protokoll",
      "words": [
        {
          "bbox": [
            400.956234,
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          ],
          "text": "Protokoll"
        }
      ]
    },
    {
      "bbox": [
        313.223754,
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      ],
      "id": "pdf-012-line-032",
      "source_page": 12,
      "text": "Das beigefügte Protokoll ist Bestandteil dieses Abkommens.",
      "words": [
        {
          "bbox": [
            313.223754,
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            327.149514,
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          ],
          "text": "Das"
        },
        {
          "bbox": [
            329.372234,
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            239.3033
          ],
          "text": "beigefügte"
        },
        {
          "bbox": [
            369.417034,
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            239.3033
          ],
          "text": "Protokoll"
        },
        {
          "bbox": [
            402.981434,
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          ],
          "text": "ist"
        },
        {
          "bbox": [
            413.499034,
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            453.544394,
            239.3033
          ],
          "text": "Bestandteil"
        },
        {
          "bbox": [
            455.766474,
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            478.873754,
            239.3033
          ],
          "text": "dieses"
        },
        {
          "bbox": [
            481.096474,
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          ],
          "text": "Abkommens."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-035",
      "source_page": 12,
      "text": "Artikel 33",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "33"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-037",
      "source_page": 12,
      "text": "Inkrafttreten",
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        {
          "bbox": [
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          ],
          "text": "Inkrafttreten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-040",
      "source_page": 12,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifikations-",
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        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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            290.71554
          ],
          "text": "bedarf"
        },
        {
          "bbox": [
            417.557354,
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            290.71554
          ],
          "text": "der"
        },
        {
          "bbox": [
            430.860074,
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          ],
          "text": "Ratifikation;"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
            485.917914,
            283.41954,
            531.493514,
            290.71554
          ],
          "text": "Ratifikations-"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-042",
      "source_page": 12,
      "text": "urkunden werden so bald wie möglich in Vaduz ausgetauscht.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "urkunden"
        },
        {
          "bbox": [
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            366.896794,
            300.2825
          ],
          "text": "werden"
        },
        {
          "bbox": [
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            377.710794,
            300.2825
          ],
          "text": "so"
        },
        {
          "bbox": [
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            300.2825
          ],
          "text": "bald"
        },
        {
          "bbox": [
            397.710554,
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            409.844394,
            300.2825
          ],
          "text": "wie"
        },
        {
          "bbox": [
            412.065994,
            292.9865,
            440.365434,
            300.2825
          ],
          "text": "möglich"
        },
        {
          "bbox": [
            442.587434,
            292.9865,
            448.810794,
            300.2825
          ],
          "text": "in"
        },
        {
          "bbox": [
            451.032794,
            292.9865,
            472.859034,
            300.2825
          ],
          "text": "Vaduz"
        },
        {
          "bbox": [
            475.081594,
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          ],
          "text": "ausgetauscht."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-044",
      "source_page": 12,
      "text": "(2) Dieses Abkommen tritt am Tag des Austausches der",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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            351.055114,
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          ],
          "text": "Dieses"
        },
        {
          "bbox": [
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            314.75354
          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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            413.701194,
            314.75354
          ],
          "text": "tritt"
        },
        {
          "bbox": [
            418.057754,
            307.45754,
            429.265674,
            314.75354
          ],
          "text": "am"
        },
        {
          "bbox": [
            433.620954,
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            314.75354
          ],
          "text": "Tag"
        },
        {
          "bbox": [
            450.864954,
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Austausches"
        },
        {
          "bbox": [
            519.613354,
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          ],
          "text": "der"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-046",
      "source_page": 12,
      "text": "Ratifikationsurkunden in Kraft und ist in beiden Vertragsstaaten",
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        {
          "bbox": [
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            382.348554,
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          ],
          "text": "Ratifikationsurkunden"
        },
        {
          "bbox": [
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            324.32042
          ],
          "text": "in"
        },
        {
          "bbox": [
            393.653034,
            317.02442,
            410.639754,
            324.32042
          ],
          "text": "Kraft"
        },
        {
          "bbox": [
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            324.32042
          ],
          "text": "und"
        },
        {
          "bbox": [
            429.358554,
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            437.653914,
            324.32042
          ],
          "text": "ist"
        },
        {
          "bbox": [
            440.194714,
            317.02442,
            446.418074,
            324.32042
          ],
          "text": "in"
        },
        {
          "bbox": [
            448.958634,
            317.02442,
            473.256074,
            324.32042
          ],
          "text": "beiden"
        },
        {
          "bbox": [
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          ],
          "text": "Vertragsstaaten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-048",
      "source_page": 12,
      "text": "anzuwenden",
      "words": [
        {
          "bbox": [
            304.718714,
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          ],
          "text": "anzuwenden"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-051",
      "source_page": 12,
      "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
      "words": [
        {
          "bbox": [
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            311.085514,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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            328.287514,
            348.35826
          ],
          "text": "bei"
        },
        {
          "bbox": [
            330.953034,
            341.06226,
            344.438074,
            348.35826
          ],
          "text": "den"
        },
        {
          "bbox": [
            347.103514,
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            355.702874,
            348.35826
          ],
          "text": "im"
        },
        {
          "bbox": [
            358.367354,
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            400.121354,
            348.35826
          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
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          ],
          "text": "erhobenen"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            474.068634,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
            487.844154,
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            498.657674,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Beträge,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-052",
      "source_page": 12,
      "text": "die am oder nach dem 1. Januar des Kalenderjahrs gut -",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "am"
        },
        {
          "bbox": [
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            357.92522
          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "1."
        },
        {
          "bbox": [
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          ],
          "text": "Januar"
        },
        {
          "bbox": [
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Kalenderjahrs"
        },
        {
          "bbox": [
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          ],
          "text": "gut"
        },
        {
          "bbox": [
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          ],
          "text": "-"
        }
      ]
    },
    {
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      "id": "pdf-012-line-054",
      "source_page": 12,
      "text": "geschrieben werden, das dem Jahr folgt, in dem dieses",
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        {
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          "text": "geschrieben"
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        {
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Jahr"
        },
        {
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          ],
          "text": "folgt,"
        },
        {
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          ],
          "text": "in"
        },
        {
          "bbox": [
            488.064864,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-056",
      "source_page": 12,
      "text": "Abkommen in Kraft getreten ist;",
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        {
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Kraft"
        },
        {
          "bbox": [
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            417.691664,
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          ],
          "text": "getreten"
        },
        {
          "bbox": [
            419.913664,
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            377.05906
          ],
          "text": "ist;"
        }
      ]
    },
    {
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      "id": "pdf-012-line-059",
      "source_page": 12,
      "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume,",
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        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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            328.329344,
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          ],
          "text": "bei"
        },
        {
          "bbox": [
            331.016944,
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            344.544144,
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "übrigen"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            407.548064,
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            418.700384,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern,"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "Zeiträume,"
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      ]
    },
    {
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      "id": "pdf-012-line-061",
      "source_page": 12,
      "text": "ab dem 1. Januar des Kalenderjahrs erhoben werden, das",
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        {
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          ],
          "text": "ab"
        },
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          ],
          "text": "dem"
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        {
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          ],
          "text": "1."
        },
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          ],
          "text": "Januar"
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          ],
          "text": "des"
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        {
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          ],
          "text": "Kalenderjahrs"
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          "text": "erhoben"
        },
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          "text": "das"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-063",
      "source_page": 12,
      "text": "auf das Jahr folgt, in dem dieses Abkommen in Kraft getreten",
      "words": [
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Jahr"
        },
        {
          "bbox": [
            362.666944,
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          ],
          "text": "folgt,"
        },
        {
          "bbox": [
            382.429744,
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          ],
          "text": "in"
        },
        {
          "bbox": [
            390.550864,
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          ],
          "text": "dem"
        },
        {
          "bbox": [
            408.257744,
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Kraft"
        },
        {
          "bbox": [
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          ],
          "text": "getreten"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-064",
      "source_page": 12,
      "text": "ist.",
      "words": [
        {
          "bbox": [
            317.474304,
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          ],
          "text": "ist."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-068",
      "source_page": 12,
      "text": "Artikel 34",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Artikel"
        },
        {
          "bbox": [
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          ],
          "text": "34"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-070",
      "source_page": 12,
      "text": "Kündigung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Kündigung"
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-073",
      "source_page": 12,
      "text": "(1) Dieses Abkommen bleibt in Kraft, solange es nicht von",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(1)"
        },
        {
          "bbox": [
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          ],
          "text": "Dieses"
        },
        {
          "bbox": [
            354.132064,
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
            398.789744,
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          ],
          "text": "bleibt"
        },
        {
          "bbox": [
            422.162144,
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          ],
          "text": "in"
        },
        {
          "bbox": [
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          ],
          "text": "Kraft,"
        },
        {
          "bbox": [
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          ],
          "text": "solange"
        },
        {
          "bbox": [
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          ],
          "text": "es"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        }
      ]
    },
    {
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      "id": "pdf-012-line-075",
      "source_page": 12,
      "text": "einem Vertragsstaat gekündigt wird.",
      "words": [
        {
          "bbox": [
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          ],
          "text": "einem"
        },
        {
          "bbox": [
            328.575744,
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          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "gekündigt"
        },
        {
          "bbox": [
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          ],
          "text": "wird."
        }
      ]
    },
    {
      "bbox": [
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      ],
      "id": "pdf-012-line-077",
      "source_page": 12,
      "text": "(2) Jeder Vertragsstaat kann dieses Abkommen nach Ablauf",
      "words": [
        {
          "bbox": [
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          ],
          "text": "(2)"
        },
        {
          "bbox": [
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          ],
          "text": "Jeder"
        },
        {
          "bbox": [
            349.130544,
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            495.68074
          ],
          "text": "Vertragsstaat"
        },
        {
          "bbox": [
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          ],
          "text": "kann"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "Ablauf"
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      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-079",
      "source_page": 12,
      "text": "von fünf Jahren von dem Inkrafttreten an auf diplomatischem",
      "words": [
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "fünf"
        },
        {
          "bbox": [
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          ],
          "text": "Jahren"
        },
        {
          "bbox": [
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          ],
          "text": "von"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "Inkrafttreten"
        },
        {
          "bbox": [
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          ],
          "text": "an"
        },
        {
          "bbox": [
            459.176784,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "diplomatischem"
        }
      ]
    },
    {
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      "id": "pdf-012-line-081",
      "source_page": 12,
      "text": "Weg bis zum 30. Juni eines jeden Kalenderjahres kündigen. In",
      "words": [
        {
          "bbox": [
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          ],
          "text": "Weg"
        },
        {
          "bbox": [
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          ],
          "text": "bis"
        },
        {
          "bbox": [
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          ],
          "text": "zum"
        },
        {
          "bbox": [
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          ],
          "text": "30."
        },
        {
          "bbox": [
            368.690784,
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            514.81466
          ],
          "text": "Juni"
        },
        {
          "bbox": [
            386.331984,
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          ],
          "text": "eines"
        },
        {
          "bbox": [
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          ],
          "text": "jeden"
        },
        {
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          ],
          "text": "Kalenderjahres"
        },
        {
          "bbox": [
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          ],
          "text": "kündigen."
        },
        {
          "bbox": [
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          ],
          "text": "In"
        }
      ]
    },
    {
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      "id": "pdf-012-line-082",
      "source_page": 12,
      "text": "diesem Fall findet dieses Abkommen nicht mehr Anwendung",
      "words": [
        {
          "bbox": [
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          ],
          "text": "diesem"
        },
        {
          "bbox": [
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          ],
          "text": "Fall"
        },
        {
          "bbox": [
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          ],
          "text": "findet"
        },
        {
          "bbox": [
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          ],
          "text": "dieses"
        },
        {
          "bbox": [
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          ],
          "text": "Abkommen"
        },
        {
          "bbox": [
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          ],
          "text": "nicht"
        },
        {
          "bbox": [
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          ],
          "text": "mehr"
        },
        {
          "bbox": [
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          ],
          "text": "Anwendung"
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      ]
    },
    {
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      "id": "pdf-012-line-085",
      "source_page": 12,
      "text": "a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,",
      "words": [
        {
          "bbox": [
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            311.083744,
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          ],
          "text": "a)"
        },
        {
          "bbox": [
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            328.285744,
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          ],
          "text": "bei"
        },
        {
          "bbox": [
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            344.436304,
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "im"
        },
        {
          "bbox": [
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          ],
          "text": "Abzugsweg"
        },
        {
          "bbox": [
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          ],
          "text": "erhobenen"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Beträge,"
        }
      ]
    },
    {
      "bbox": [
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      "id": "pdf-012-line-087",
      "source_page": 12,
      "text": "die am oder nach dem 1. Januar des Kalenderjahrs gut -",
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        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "am"
        },
        {
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          ],
          "text": "oder"
        },
        {
          "bbox": [
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          ],
          "text": "nach"
        },
        {
          "bbox": [
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          ],
          "text": "dem"
        },
        {
          "bbox": [
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          ],
          "text": "1."
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        {
          "bbox": [
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          ],
          "text": "Januar"
        },
        {
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          ],
          "text": "des"
        },
        {
          "bbox": [
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          ],
          "text": "Kalenderjahrs"
        },
        {
          "bbox": [
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          ],
          "text": "gut"
        },
        {
          "bbox": [
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          ],
          "text": "-"
        }
      ]
    },
    {
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      "id": "pdf-012-line-089",
      "source_page": 12,
      "text": "geschrieben werden, das auf das Kündigungsjahr folgt;",
      "words": [
        {
          "bbox": [
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          "text": "geschrieben"
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          ],
          "text": "werden,"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "das"
        },
        {
          "bbox": [
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          ],
          "text": "Kündigungsjahr"
        },
        {
          "bbox": [
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          "text": "folgt;"
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      ]
    },
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      "id": "pdf-012-line-091",
      "source_page": 12,
      "text": "b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab",
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        {
          "bbox": [
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          ],
          "text": "b)"
        },
        {
          "bbox": [
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          ],
          "text": "bei"
        },
        {
          "bbox": [
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          ],
          "text": "den"
        },
        {
          "bbox": [
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          ],
          "text": "übrigen"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern"
        },
        {
          "bbox": [
            403.745174,
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            414.784054,
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          ],
          "text": "auf"
        },
        {
          "bbox": [
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "Steuern,"
        },
        {
          "bbox": [
            461.118694,
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          ],
          "text": "die"
        },
        {
          "bbox": [
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          ],
          "text": "für"
        },
        {
          "bbox": [
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          ],
          "text": "Zeiträume"
        },
        {
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          ],
          "text": "ab"
        }
      ]
    },
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      "text": "gangs der Kündigung bei dem anderen Vertragsstaat.",
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      "text": "wird nachstehend veröffentlicht.",
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      "text": "Artikel 2",
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      "text": "(2) Der Tag, an dem das Abkommen nach seinem Artikel 33 Absatz 2 in Kraft",
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      "text": "Das vorstehende Gesetz wird hiermit ausgefertigt. Es ist im Bundesgesetz-",
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